# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-4281-13`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4281-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 平成二八年三月三一日法律第一三号
suppl-4281-13 · https://japanlaw.org/en/local-tax-act/suppl-4281-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4281-13/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1
**第一項** この法律は、平成二十八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-4281-13/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第一条中地方税法附則第八条中第十一項を第十三項とし、第七項から第十項までを二項ずつ繰り下げ、第六項の次に二項を加える改正規定並びに第六条（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）附則第十七条第二項の改正規定及び次号に掲げる改正規定を除く。）並びに附則第三条第十二項及び第十三項並びに第十六条第十一項及び第十二項の規定 公布の日
suppl-4281-13/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-1
the provisions of Article 1 making Article 8, paragraph (11) of the Supplementary Provisions of the Local Tax Act paragraph (13), moving paragraphs (7) through (10) down by two paragraphs each, and adding two paragraphs after paragraph (6), the provisions of Article 6 (excluding the provisions amending Article 17, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015) and the provisions listed in the following item), and the provisions of Article 3, paragraphs (12) and (13) and Article 16, paragraphs (11) and (12) of the Supplementary Provisions: the date of promulgation;
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**二** 第一条中地方税法の目次の改正規定、同法第十条の三第二項の改正規定、同法第一章第三節中同条を同法第十条の四とし、同法第十条の二の次に一条を加える改正規定並びに同法第十一条の五、第十一条の七、第十一条の八、第十四条の九第一項及び第二項、第二十三条第一項第六号、第五十六条、第六十四条、第七十一条の十四、第七十一条の十五、第七十一条の三十五、第七十一条の三十六、第七十一条の五十五、第七十一条の五十六、第七十二条の四十四、第七十二条の四十五、第七十二条の四十六、第七十二条の四十七、第七十四条の二十三、第七十四条の二十四、第九十条、第九十一条、第百三十二条、第百三十三条、第百四十四条の四十七、第百四十四条の四十八、第二百七十八条、第二百七十九条、第二百九十二条第一項第六号、第三百二十一条の二、第三百二十一条の十二、第三百二十六条、第三百二十八条の十一、第三百二十八条の十二、第四百八十三条、第四百八十四条、第五百三十六条、第五百三十七条、第六百九条、第六百十条、第六百八十八条、第六百八十九条、第七百一条の十二、第七百一条の十三、第七百一条の六十一、第七百一条の六十二、第七百二十一条、第七百二十二条、第七百三十三条の十八及び第七百三十三条の十九の改正規定並びに同法附則第四条第一項第一号及び第四条の二第一項第一号の改正規定（「、第三十五条第一項」の下に「（同条第三項の規定により適用する場合を除く。）」を加える部分に限る。）並びに同法附則第三十五条の二の六第二項及び第十二項、第三十五条の三の三第三項及び第八項並びに第三十五条の三の四第三項の改正規定並びに第六条中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）附則第十二条第七項及び第二十条第七項の改正規定並びに次条並びに附則第三条第四項から第七項まで及び第十一項、第五条第九項及び第十項、第八条、第九条、第十条第二項、第十二条、第十五条、第十六条第四項から第六項まで及び第十項、第二十一条から第二十六条まで、第二十八条、第二十九条並びに第四十一条（第五号の四に掲げる改正規定を除く。）の規定 平成二十九年一月一日
suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
the provisions of Article 1 amending the table of contents of the Local Tax Act, the provisions amending Article 10-3, paragraph (2) of that Act, the provisions making Article 10-3 of that Act Article 10-4 of that Act in Chapter I, Section 3 of that Act and adding one Article after Article 10-2 of that Act, the provisions amending Article 11-5, Article 11-7, Article 11-8, Article 14-9, paragraphs (1) and (2), Article 23, paragraph (1), item (vi), Article 56, Article 64, Article 71-14, Article 71-15, Article 71-35, Article 71-36, Article 71-55, Article 71-56, Article 72-44, Article 72-45, Article 72-46, Article 72-47, Article 74-23, Article 74-24, Article 90, Article 91, Article 132, Article 133, Article 144-47, Article 144-48, Article 278, Article 279, Article 292, paragraph (1), item (vi), Article 321-2, Article 321-12, Article 326, Article 328-11, Article 328-12, Article 483, Article 484, Article 536, Article 537, Article 609, Article 610, Article 688, Article 689, Article 701-12, Article 701-13, Article 701-61, Article 701-62, Article 721, Article 722, Article 733-18 and Article 733-19 of that Act, the provisions amending Article 4, paragraph (1), item (i) and Article 4-2, paragraph (1), item (i) of the Supplementary Provisions of that Act (limited to the part adding "(excluding the case where it is applied pursuant to paragraph (3) of that Article)" after ", Article 35, paragraph (1)"), the provisions amending Article 35-2-6, paragraphs (2) and (12), Article 35-3-3, paragraphs (3) and (8) and Article 35-3-4, paragraph (3) of the Supplementary Provisions of that Act, the provisions of Article 6 amending Article 12, paragraph (7) and Article 20, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015), and the provisions of the following Article and Article 3, paragraphs (4) through (7) and paragraph (11), Article 5, paragraphs (9) and (10), Article 8, Article 9, Article 10, paragraph (2), Article 12, Article 15, Article 16, paragraphs (4) through (6) and paragraph (10), Articles 21 through 26, Article 28, Article 29 and Article 41 (excluding the provisions listed in item (v)-4) of the Supplementary Provisions: January 1, 2017;
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**三** 第一条の二（第十五号に掲げる改正規定を除く。）並びに附則第五条第六項、第十三条の二及び第十九条の二の規定 平成二十九年四月一日
suppl-4281-13/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-3
the provisions of Article 1-2 (excluding the provisions listed in item (xv)) and the provisions of Article 5, paragraph (6), Article 13-2 and Article 19-2 of the Supplementary Provisions: April 1, 2017;
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**四** 第二条中地方税法附則第四条の三の次に一条を加える改正規定並びに同法附則第五条の四第一項第二号ハ及び第六項第二号ハ並びに第十一条第十四項の改正規定並びに附則第四条第一項及び第十七条第一項の規定 平成三十年一月一日
suppl-4281-13/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-4
the provisions of Article 2 adding one Article after Article 4-3 of the Supplementary Provisions of the Local Tax Act, the provisions amending Article 5-4, paragraph (1), item (ii), (c) and paragraph (6), item (ii), (c) and Article 11, paragraph (14) of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraph (1) and Article 17, paragraph (1) of the Supplementary Provisions: January 1, 2018;
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**五** 附則第五条第七項の規定 平成三十年四月一日
suppl-4281-13/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5
the provisions of Article 5, paragraph (7) of the Supplementary Provisions: April 1, 2018;
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**五の二** 第二条中地方税法第七十二条の五十七の二第一項、第七十二条の五十七の三第一項、第三百二十一条の七の十二第一項及び第三百二十一条の七の十三第一項の改正規定 平成三十一年一月一日
suppl-4281-13/art-1/par-1/item-5-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-2
the provisions of Article 2 amending Article 72-57-2, paragraph (1), Article 72-57-3, paragraph (1), Article 321-7-12, paragraph (1) and Article 321-7-13, paragraph (1) of the Local Tax Act: January 1, 2019;
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**五の三** 略
suppl-4281-13/art-1/par-1/item-5-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-3
Omitted
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**五の四** 第二条（第四号及び第五号の二に掲げる改正規定を除く。）、第七条中地方財政法第三十三条の四第一項の改正規定及び同法第三十三条の五の八の次に一条を加える改正規定並びに第九条並びに附則第四条第二項、第六条（第六項を除く。）、第十一条、第十四条、第十七条第二項及び第三項、第二十条（第二項を除く。）、第三十一条、第三十二条、第三十五条（次号に掲げる改正規定を除く。）、第三十七条の三第二項、第三十九条、第四十条、第四十一条（税理士法（昭和二十六年法律第二百三十七号）第五十一条の二の改正規定に限る。）、第四十二条から第四十七条まで、第四十八条、第五十条並びに第五十二条から第五十六条までの規定 令和元年十月一日
suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
the provisions of Article 2 (excluding the provisions listed in item (iv) and item (v)-2), the provisions of Article 7 amending Article 33-4, paragraph (1) of the Local Government Finance Act and adding one Article after Article 33-5-8 of that Act, and the provisions of Article 9, and the provisions of Article 4, paragraph (2), Article 6 (excluding paragraph (6)), Article 11, Article 14, Article 17, paragraphs (2) and (3), Article 20 (excluding paragraph (2)), Article 31, Article 32, Article 35 (excluding the provisions listed in the following item), Article 37-3, paragraph (2), Article 39, Article 40, Article 41 (limited to the provisions amending Article 51-2 of the Certified Public Tax Accountant Act (Act No. 237 of 1951)), Articles 42 through 47, Article 48, Article 50 and Articles 52 through 56 of the Supplementary Provisions: October 1, 2019;
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**五の四の二から十まで** 略
suppl-4281-13/art-1/par-1/item-5-4-2-to-10 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4-2-to-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4-2-to-10
Omitted
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**十一** 第一条中地方税法附則第八条第二項の改正規定、同法附則第八条の二の次に一条を加える改正規定及び同法附則第九条の二の二を同法附則第九条の二の三とし、同法附則第九条の二の次に一条を加える改正規定並びに第八条中地方法人特別税等に関する暫定措置法の目次及び第二章の章名の改正規定、同法第二条の改正規定（「「附則第九条の二」を「「第一項（附則第九条の二」に、「暫定措置法第二条の規定により読み替えられた附則第九条の二」を「第一項（地方法人特別税等に関する暫定措置法（平成二十年法律第二十五号。以下「暫定措置法」という。）第二条第一項の規定により読み替えられた附則第九条の二」と、「第三項（附則第九条の二」とあるのは「第三項（暫定措置法第二条第一項の規定により読み替えられた附則第九条の二」と、「前項（附則第九条の二」とあるのは「前項（暫定措置法第二条第一項の規定により読み替えられた附則第九条の二」と、「、附則第九条の二」とあるのは「、暫定措置法第二条第一項の規定により読み替えられた附則第九条の二」に改める部分に限る。）、同条に一項を加える改正規定並びに同法第三条第五号及び第三十三条第二項第一号の改正規定並びに附則第三条第九項及び第十四項、第五条第十二項及び第十三項、第十六条第八項、第十三項及び第十四項並びに第三十条第二項の規定 地域再生法の一部を改正する法律（平成二十八年法律第三十号）の施行の日
suppl-4281-13/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-11
the provisions of Article 1 amending Article 8, paragraph (2) of the Supplementary Provisions of the Local Tax Act, the provisions adding one Article after Article 8-2 of the Supplementary Provisions of that Act, and the provisions making Article 9-2-2 of the Supplementary Provisions of that Act Article 9-2-3 of the Supplementary Provisions of that Act and adding one Article after Article 9-2 of the Supplementary Provisions of that Act, the provisions of Article 8 amending the table of contents and the chapter title of Chapter II of the Act on Temporary Measures concerning Special Local Corporation Tax, the provisions amending Article 2 of that Act (limited to the part amending "'Article 9-2 of the Supplementary Provisions" to "'paragraph (1) (Article 9-2 of the Supplementary Provisions", and "Article 9-2 of the Supplementary Provisions as replaced pursuant to Article 2 of the Temporary Measures Act" to "paragraph (1) (Article 9-2 of the Supplementary Provisions as replaced pursuant to Article 2, paragraph (1) of the Act on Temporary Measures concerning Special Local Corporation Tax (Act No. 25 of 2008; hereinafter referred to as the 'Temporary Measures Act')', the phrase 'paragraph (3) (Article 9-2 of the Supplementary Provisions' is deemed to be replaced with 'paragraph (3) (Article 9-2 of the Supplementary Provisions as replaced pursuant to Article 2, paragraph (1) of the Temporary Measures Act', the phrase 'the preceding paragraph (Article 9-2 of the Supplementary Provisions' is deemed to be replaced with 'the preceding paragraph (Article 9-2 of the Supplementary Provisions as replaced pursuant to Article 2, paragraph (1) of the Temporary Measures Act', and the phrase ', Article 9-2 of the Supplementary Provisions' is deemed to be replaced with ', Article 9-2 of the Supplementary Provisions as replaced pursuant to Article 2, paragraph (1) of the Temporary Measures Act'"), the provisions adding one paragraph to that Article, and the provisions amending Article 3, item (v) and Article 33, paragraph (2), item (i) of that Act, and the provisions of Article 3, paragraphs (9) and (14), Article 5, paragraphs (12) and (13), Article 16, paragraphs (8), (13) and (14) and Article 30, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016);
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**十二** 第一条中地方税法第七十三条の十四第七項及び第八項第二号の改正規定並びに附則第七条第二項の規定 都市再生特別措置法等の一部を改正する法律（平成二十八年法律第七十二号）の施行の日
suppl-4281-13/art-1/par-1/item-12 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-12
the provisions of Article 1 amending Article 73-14, paragraph (7) and paragraph (8), item (ii) of the Local Tax Act, and the provisions of Article 7, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 72 of 2016);
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**十三** 第一条中地方税法附則第十五条第一項及び第十六項の改正規定並びに附則第十八条第三項及び第二十七条第二項の規定 流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日
suppl-4281-13/art-1/par-1/item-13 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-13
the provisions of Article 1 amending Article 15, paragraphs (1) and (16) of the Supplementary Provisions of the Local Tax Act, and the provisions of Article 18, paragraph (3) and Article 27, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016);
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**十四** 第一条中地方税法第七十二条の五第一項第七号の改正規定及び同法附則第九条第十九項の改正規定並びに附則第五条第十四項の規定 原子力発電における使用済燃料の再処理等のための積立金の積立て及び管理に関する法律の一部を改正する法律（平成二十八年法律第四十号）の施行の日
suppl-4281-13/art-1/par-1/item-14 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-14
the provisions of Article 1 amending Article 72-5, paragraph (1), item (vii) of the Local Tax Act and Article 9, paragraph (19) of the Supplementary Provisions of that Act, and the provisions of Article 5, paragraph (14) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on the Accumulation and Management of Reserve Funds for Reprocessing, etc. of Spent Fuel in Nuclear Power Generation (Act No. 40 of 2016);
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**十五** 第一条の二中地方税法附則第九条第十項の改正規定及び附則第六条第五項の規定 電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第一条第五号に掲げる規定の施行の日
suppl-4281-13/art-1/par-1/item-15 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-15
the provisions of Article 1-2 amending Article 9, paragraph (10) of the Supplementary Provisions of the Local Tax Act, and the provisions of Article 6, paragraph (5) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015).
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### 第二条（連帯納税義務及び第二次納税義務に関する経過措置） — Transitional Measures Concerning Joint Tax Liability and Secondary Tax Liability
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suppl-4281-13/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/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。）第十条の三の規定は、前条第二号に掲げる規定の施行の日以後に行われる新法第十条の三に規定する合併等について適用する。
suppl-4281-13/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-2/par-1
The provisions of Article 10-3 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to mergers, etc. prescribed in Article 10-3 of the New Act that take place on or after the date of enforcement of the provisions listed in item (ii) of the preceding Article.
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**第二項** 新法第十一条の七の規定は、前条第二号に掲げる規定の施行の日以後に滞納となった地方団体の徴収金（同日前に事業を譲渡した場合における当該事業に係るもの（以下この項において「特定地方団体徴収金」という。）を除く。）について適用し、同日前に滞納となっている地方団体の徴収金（特定地方団体徴収金を含む。）については、なお従前の例による。
suppl-4281-13/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-2/par-2
The provisions of Article 11-7 of the New Act apply to local government levies that become delinquent on or after the date of enforcement of the provisions listed in item (ii) of the preceding Article (excluding those relating to a business transferred before that date (hereinafter in this paragraph referred to as "specified local government levies")), and with regard to local government levies that became delinquent before that date (including specified local government levies), the provisions then in force continue to govern.
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### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-4281-13/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3
**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、平成二十八年度以後の年度分の個人の道府県民税について適用し、平成二十七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-4281-13/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/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 2016 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2015, the provisions then in force continue to govern.
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**第二項** この法律の施行の日（以下「施行日」という。）前に支払を受ける第一条の規定による改正前の地方税法（以下「旧法」という。）第二十四条の四に規定する利子等については、なお従前の例による。
suppl-4281-13/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-2
With regard to interest, etc. prescribed in Article 24-4 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") received before the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
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**第三項** 新法第四十八条第八項の規定は、施行日以後に新法第三百二十九条第一項に規定する納期限が到来する個人の道府県民税に係る地方団体の徴収金について適用する。
suppl-4281-13/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-3
The provisions of Article 48, paragraph (8) of the New Act apply to local government levies relating to individual prefectural inhabitant tax for which the due date for payment prescribed in Article 329, paragraph (1) of the New Act arrives on or after the Effective Date.
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**第四項** 新法第七十一条の十四第四項及び第七十一条の十五第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七十一条の十四第一項又は第七十一条の十五第二項に規定する納入申告書の提出期限が到来する道府県民税の利子割について適用する。この場合において、同日前に当該提出期限が到来した道府県民税の利子割に係る旧法第七十一条の十四に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第七十一条の十五に規定する重加算金は、新法第七十一条の十四第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-4
The provisions of Article 71-14, paragraph (4) and Article 71-15, paragraph (3) of the New Act apply to the interest levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-14, paragraph (1) or Article 71-15, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 71-14 of the Former Act (excluding that to which the provisions of paragraph (4) of that Article apply) or the substantial additional charge prescribed in Article 71-15 of the Former Act relating to the interest levy of prefectural inhabitant tax for which that deadline for filing arrived before that date is deemed to be the additional charge for failure to file, etc. prescribed in Article 71-14, paragraph (4) of the New Act.
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**第五項** 新法第七十一条の三十五第五項及び第七十一条の三十六第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七十一条の三十五第一項又は第七十一条の三十六第二項に規定する納入申告書の提出期限が到来する道府県民税の配当割について適用する。この場合において、同日前に当該提出期限が到来した道府県民税の配当割に係る旧法第七十一条の三十五に規定する不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七十一条の三十六に規定する重加算金は、新法第七十一条の三十五第五項に規定する不申告加算金等とみなす。
suppl-4281-13/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-5
The provisions of Article 71-35, paragraph (5) and Article 71-36, paragraph (3) of the New Act apply to the dividend levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-35, paragraph (1) or Article 71-36, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 71-35 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge prescribed in Article 71-36 of the Former Act relating to the dividend levy of prefectural inhabitant tax for which that deadline for filing arrived before that date is deemed to be the additional charge for failure to file, etc. prescribed in Article 71-35, paragraph (5) of the New Act.
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**第六項** 新法第七十一条の五十五第五項及び第七十一条の五十六第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七十一条の五十五第一項又は第七十一条の五十六第二項に規定する納入申告書の提出期限が到来する道府県民税の株式等譲渡所得割について適用する。この場合において、同日前に当該提出期限が到来した道府県民税の株式等譲渡所得割に係る旧法第七十一条の五十五に規定する不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七十一条の五十六に規定する重加算金は、新法第七十一条の五十五第五項に規定する不申告加算金等とみなす。
suppl-4281-13/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-6
The provisions of Article 71-55, paragraph (5) and Article 71-56, paragraph (3) of the New Act apply to the share transfer income levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-55, paragraph (1) or Article 71-56, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 71-55 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge prescribed in Article 71-56 of the Former Act relating to the share transfer income levy of prefectural inhabitant tax for which that deadline for filing arrived before that date is deemed to be the additional charge for failure to file, etc. prescribed in Article 71-55, paragraph (5) of the New Act.
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**第七項** 新法附則第四条第一項（第一号に係る部分に限る。）、第四条の二第一項（第一号に係る部分に限る。）、第三十五条の二の六第二項及び第三十五条の三の三第三項の規定は、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-4281-13/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-7
The provisions of Article 4, paragraph (1) (limited to the part relating to item (i)), Article 4-2, paragraph (1) (limited to the part relating to item (i)), Article 35-2-6, paragraph (2) and Article 35-3-3, paragraph (3) of the Supplementary Provisions of the New 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.
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**第八項** 別段の定めがあるものを除き、新法の規定中法人の道府県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道府県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道府県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道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4281-13/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-8
Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
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**第九項** 新法第二十三条第一項第四号（所得税法等の一部を改正する法律（平成二十八年法律第十五号）第十条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。以下この項及び附則第十六条第八項において「新租税特別措置法」という。）第四十二条の十二の二の規定に係る部分に限る。）及び第四号の三（新租税特別措置法第六十八条の十五の三の規定に係る部分に限る。）の規定は、附則第一条第十一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道府県民税及び同日以後に終了する連結事業年度分の法人の道府県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道府県民税及び同日前に終了した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4281-13/art-3/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-9
The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-2 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) (hereinafter in this paragraph and Article 16, paragraph (8) of the Supplementary Provisions referred to as the "New Act on Special Measures Concerning Taxation")) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-3 of the New Act on Special Measures Concerning Taxation) apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date, and with regard to corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax for consolidated business years that ended before that date, the provisions then in force continue to govern.
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**第十項** 施行日から附則第一条第十一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二十三条第一項第四号及び第四号の三（新法附則第八条第四項、第六項又は第八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、新法第二十三条第一項第四号中「第四十二条の十二、第四十二条の十二の二」とあるのは「第四十二条の十二」と、同項第四号の三中「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、新法附則第八条第四項中「から第六十八条の十五の三」とあるのは「から第六十八条の十五の二」と、「第六十八条の十五の二、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、同条第六項中「「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、「第四項まで、第六十八条の十五の三」とあるのは「第四項まで」と、同条第八項中「「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、「第六十八条の十五の二第一項、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第一項」とする。
suppl-4281-13/art-3/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-10
For the purpose of applying the provisions of Article 23, paragraph (1), item (iv) and item (iv)-3 of the New Act (including as applied with terms replaced pursuant to Article 8, paragraph (4), (6) or (8) of the Supplementary Provisions of the New Act) during the period from the Effective Date to the day before the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 42-12, Article 42-12-2" in Article 23, paragraph (1), item (iv) of the New Act is deemed to be replaced with "Article 42-12", the phrase "Article 68-15-3" in item (iv)-3 of that paragraph is deemed to be replaced with "Article 68-15-2", the phrase "through Article 68-15-3" in Article 8, paragraph (4) of the Supplementary Provisions of the New Act is deemed to be replaced with "through Article 68-15-2", the phrase "Article 68-15-2, Article 68-15-3" in that paragraph is deemed to be replaced with "Article 68-15-2", the phrase "'Article 68-15-3" in paragraph (6) of that Article is deemed to be replaced with "'Article 68-15-2", the phrase "through paragraph (4), Article 68-15-3" in that paragraph is deemed to be replaced with "through paragraph (4)", the phrase "'Article 68-15-3" in paragraph (8) of that Article is deemed to be replaced with "'Article 68-15-2", and the phrase "Article 68-15-2, paragraph (1), Article 68-15-3" in that paragraph is deemed to be replaced with "Article 68-15-2, paragraph (1)".
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**第十一項** 新法第五十六条第四項及び第六十四条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第五十六条第二項又は第六十四条第一項に規定する納期限が到来する法人の道府県民税に係る延滞金について適用する。
suppl-4281-13/art-3/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-11
The provisions of Article 56, paragraph (4) and Article 64, paragraph (3) of the New Act apply to delinquency charges relating to corporate prefectural inhabitant tax for which the due date for payment prescribed in Article 56, paragraph (2) or Article 64, paragraph (1) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions.
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**第十二項** 新法附則第八条第七項及び第八項の規定は、附則第一条第一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道府県民税及び同日以後に終了する連結事業年度分の法人の道府県民税について適用する。
suppl-4281-13/art-3/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-12
The provisions of Article 8, paragraphs (7) and (8) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date.
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**第十三項** 附則第一条第一号に掲げる規定の施行の日から施行日の前日までの間における新法附則第八条第七項及び第八項の規定の適用については、同条第七項中「第四十二条の十二第五項第一号」とあるのは「第四十二条の十二の二第五項第一号」と、「「第四十二条の十二」とあるのは「「第四十二条の十二の二」と、「第四十二条の十二第一項」とあるのは「第四十二条の十二の二第一項」と、同条第八項中「第六十八条の十五の二第五項第一号」とあるのは「第六十八条の十五の三第五項第一号」と、「第六十八条の十五まで、第六十八条の十五の二第一項、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まで、第六十八条の十五の三第一項」とする。
suppl-4281-13/art-3/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-13
For the purpose of applying the provisions of Article 8, paragraphs (7) and (8) of the Supplementary Provisions of the New Act during the period from the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions to the day before the Effective Date, the phrase "Article 42-12, paragraph (5), item (i)" in Article 8, paragraph (7) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 42-12-2, paragraph (5), item (i)", the phrase "'Article 42-12" in that paragraph is deemed to be replaced with "'Article 42-12-2", the phrase "Article 42-12, paragraph (1)" in that paragraph is deemed to be replaced with "Article 42-12-2, paragraph (1)", the phrase "Article 68-15-2, paragraph (5), item (i)" in Article 8, paragraph (8) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 68-15-3, paragraph (5), item (i)", and the phrase "through Article 68-15, Article 68-15-2, paragraph (1), Article 68-15-3" in that paragraph is deemed to be replaced with "through Article 68-15-2, Article 68-15-3, paragraph (1)".
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**第十四項** 新法附則第八条の二の二第一項から第六項まで及び第十四項の規定は、附則第一条第十一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道府県民税及び同日以後に終了する連結事業年度分の法人の道府県民税について適用する。
suppl-4281-13/art-3/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-14
The provisions of Article 8-2-2, paragraphs (1) through (6) and paragraph (14) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date.
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**第十五項** 新法第五十三条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。
suppl-4281-13/art-3/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-15
In the case where a corporation prescribed in Article 53, paragraph (5) of the New Act has a deficit before application of consolidated taxation prescribed in that paragraph or a disaster loss deficit before application of consolidated taxation prescribed in that paragraph, the application of the provisions of paragraph (6) of that Article to that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation is as provided in the following items:
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**一** 当該法人の新法第五十三条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。）が平成二十七年四月一日から平成二十八年三月三十一日までの間である場合には、同条第六項第一号中「同法」とあるのは、「所得税法等の一部を改正する法律（平成二十八年法律第十五号）第二条の規定による改正前の法人税法」とする。
suppl-4281-13/art-3/par-15/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-15/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-15/item-1
where the start date of the first consolidated business year of the corporation prescribed in Article 53, paragraph (5) of the New Act (hereinafter in this paragraph referred to as the "first consolidated business year") (where there are two or more start dates of first consolidated business years, the start date of the first of the first consolidated business years 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) falls during the period from April 1, 2015 to March 31, 2016, the phrase "that Act" in Article 53, paragraph (6), item (i) of the New Act is deemed to be replaced with "the Corporation Tax Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)";
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**二** 当該法人の最初連結事業年度の開始の日が平成二十八年四月一日から平成三十年三月三十一日までの間である場合には、新法第五十三条第六項第一号中「同法」とあるのは、「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第二十七条の規定により読み替えられた法人税法」とする。
suppl-4281-13/art-3/par-15/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-15/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-15/item-2
where the start date of the first consolidated business year of the corporation falls during the period from April 1, 2016 to March 31, 2018, the phrase "that Act" in Article 53, paragraph (6), item (i) of the New Act is deemed to be replaced with "the Corporation Tax Act as replaced pursuant to Article 27 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
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### 第四条
suppl-4281-13/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4
**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（附則第十七条第一項において「三十年新法」という。）附則第四条の四第一項及び第二項の規定は、平成三十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-4281-13/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4/par-1
The provisions of Article 4-4, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2018 New Act" in Article 17, paragraph (1) of the Supplementary Provisions) apply to individual prefectural inhabitant tax for fiscal 2018 and subsequent fiscal years.
machine translation, not official
**第二項** 附則第一条第五号の四に掲げる規定による改正後の地方税法（以下「元年新法」という。）第五十一条第一項並びに附則第八条の二の二第一項及び第三項の規定は、同号に掲げる規定の施行の日以後に開始する事業年度分の法人の道府県民税及び同日以後に開始する連結事業年度分の法人の道府県民税について適用し、同日前に開始した事業年度分の法人の道府県民税及び同日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4281-13/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4/par-2
The provisions of Article 51, paragraph (1) and Article 8-2-2, paragraphs (1) and (3) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as Amended in 2019") apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in that item and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.
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### 第五条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
caption: machine translation, not official
suppl-4281-13/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5
**第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-4281-13/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-1
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七十二条の二第一項第一号イに掲げる法人（三以上の道府県において事務所又は事業所を設けて事業を行う法人を除く。次項において同じ。）で、施行日から平成二十九年三月三十一日までの間に開始する事業年度の新法第七十二条の十二第一号イに規定する付加価値額（当該事業年度が一年に満たない場合には、当該事業年度の付加価値額に十二を乗じて得た額を当該事業年度の月数（当該月数は、暦に従い計算し、一月に満たない端数を生じたときは、これを一月とする。）で除して計算した金額。次項から第五項までにおいて「平成二十八年度分調整後付加価値額」という。）が三十億円以下であるものについては、当該事業年度に係る第八条の規定による改正後の地方法人特別税等に関する暫定措置法（第四項及び附則第三十条において「新暫定措置法」という。）第二条第一項の規定により読み替えられた新法第七十二条の二十四の七第一項第一号に規定する合計額（次項において「平成二十八年度分基準法人事業税額」という。）が次に掲げる金額の合計額を超える場合には、その超える額の四分の三に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、当該事業年度に係る付加価値額、資本金等の額又は所得について新法第七十二条の二十五の規定により申告納付すべき事業税額、新法第七十二条の二十八の規定により申告納付すべき事業税額又は新法第七十二条の二十九の規定により申告納付すべき事業税額（次項から第五項までにおいて「平成二十八年度分法人事業税額」という。）から控除するものとする。
suppl-4281-13/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2
For a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act (excluding a corporation that conducts business with offices or places of business in three or more prefectures; the same applies in the following paragraph) whose value added prescribed in Article 72-12, item (i), (a) of the New Act for a business year beginning during the period from the Effective Date to March 31, 2017 (where that business year is less than one year, the amount calculated by dividing the amount obtained by multiplying the value added for that business year by 12 by the number of months in that business year (calculated according to the calendar, with any fraction of less than one month counted as one month); in paragraphs (3) through (5), referred to as the "fiscal 2016 adjusted value added") is 3,000,000,000 yen or less, where the total amount prescribed in Article 72-24-7, paragraph (1), item (i) of the New Act as replaced pursuant to Article 2, paragraph (1) of the Act on Temporary Measures concerning Special Local Corporation Tax as amended by the provisions of Article 8 (referred to as the "New Act on Temporary Measures concerning Special Local Corporation Tax" in paragraph (4) and Article 30 of the Supplementary Provisions) for that business year (referred to as the "fiscal 2016 standard corporate enterprise tax" in the following paragraph) exceeds the total of the amounts set out below, an amount equivalent to three-fourths of the excess (where that amount has a fractional amount of less than 100 yen, or where the whole amount is less than 100 yen, the amount obtained by rounding up that fractional amount or the whole amount) is to be deducted from the amount of enterprise tax to be filed and paid under Article 72-25 of the New Act, the amount of enterprise tax to be filed and paid under Article 72-28 of the New Act, or the amount of enterprise tax to be filed and paid under Article 72-29 of the New Act, on the value added, the amount of stated capital, etc. or the income for that business year (referred to as the "fiscal 2016 corporate enterprise tax" in paragraphs (3) through (5)).
machine translation, not official
**一** 当該事業年度の新法第七十二条の十二第一号イに規定する付加価値額（二の道府県において事務所又は事業所を設けて事業を行う法人にあっては、新法第七十二条の四十八の規定により関係道府県に分割した後の付加価値額とし、当該付加価値額に千円未満の端数がある場合又は当該付加価値額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額とする。）に、平成二十八年三月三十一日現在における旧法第七十二条の二十四の七第一項第一号イに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4281-13/art-5/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2/item-1
the amount obtained by multiplying the value added prescribed in Article 72-12, item (i), (a) of the New Act for that business year (for a corporation that conducts business with offices or places of business in two prefectures, the value added after apportionment among the relevant prefectures pursuant to Article 72-48 of the New Act, and where that value added has a fractional amount of less than 1,000 yen, or where the whole value added is less than 1,000 yen, the amount obtained by rounding down that fractional amount or the whole amount) by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (1), item (i), (a) of the Former Act as of March 31, 2016 (where that amount has a fractional amount of less than 100 yen, or where the whole amount is less than 100 yen, the amount obtained by rounding down that fractional amount or the whole amount);
machine translation, not official
**二** 当該事業年度の新法第七十二条の十二第一号ロに規定する資本金等の額（二の道府県において事務所又は事業所を設けて事業を行う法人にあっては、新法第七十二条の四十八の規定により関係道府県に分割した後の資本金等の額とし、当該資本金等の額に千円未満の端数がある場合又は当該資本金等の額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額とする。）に、平成二十八年三月三十一日現在における旧法第七十二条の二十四の七第一項第一号ロに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4281-13/art-5/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2/item-2
the amount obtained by multiplying the amount of stated capital, etc. prescribed in Article 72-12, item (i), (b) of the New Act for that business year (for a corporation that conducts business with offices or places of business in two prefectures, the amount of stated capital, etc. after apportionment among the relevant prefectures pursuant to Article 72-48 of the New Act, and where that amount of stated capital, etc. has a fractional amount of less than 1,000 yen, or where the whole amount of stated capital, etc. is less than 1,000 yen, the amount obtained by rounding down that fractional amount or the whole amount) by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (1), item (i), (b) of the Former Act as of March 31, 2016 (where that amount has a fractional amount of less than 100 yen, or where the whole amount is less than 100 yen, the amount obtained by rounding down that fractional amount or the whole amount);
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**三** 当該事業年度の新法第七十二条の十二第一号ハに規定する所得を新法第七十二条の二十四の七第一項第一号ハの表の上欄に掲げる金額の区分によって区分した金額（二の道府県において事務所又は事業所を設けて事業を行う法人にあっては、新法第七十二条の四十八の規定により区分し、関係道府県に分割した後の金額とし、当該金額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額とする。）に、平成二十八年三月三十一日現在における当該区分に応ずる第八条の規定による改正前の地方法人特別税等に関する暫定措置法（第四項第三号において「旧暫定措置法」という。）第二条の規定により読み替えられた旧法第七十二条の二十四の七第一項第一号ハの表の下欄に掲げる標準税率によって定めた率を乗じて得た金額を合計した金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4281-13/art-5/par-2/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2/item-3
the total of the amounts obtained by multiplying the amounts into which the income prescribed in Article 72-12, item (i), (c) of the New Act for that business year is divided according to the categories of amounts set out in the left-hand column of the table in Article 72-24-7, paragraph (1), item (i), (c) of the New Act (for a corporation that conducts business with offices or places of business in two prefectures, the amounts after division according to the provisions of Article 72-48 of the New Act and apportionment among the relevant prefectures, and where such an amount has a fractional amount of less than 1,000 yen, or where the whole amount is less than 1,000 yen, the amount obtained by rounding down that fractional amount or the whole amount) by the rates determined by the standard tax rates set out in the right-hand column of the table in Article 72-24-7, paragraph (1), item (i), (c) of the Former Act as replaced pursuant to Article 2 of the Act on Temporary Measures concerning Special Local Corporation Tax prior to amendment by the provisions of Article 8 (referred to as the "Former Act on Temporary Measures Concerning Special Local Corporation Tax" in paragraph (4), item (iii)) corresponding to the respective categories as of March 31, 2016 (where that total has a fractional amount of less than 100 yen, or where the whole amount is less than 100 yen, the amount obtained by rounding down that fractional amount or the whole amount).
machine translation, not official
**第三項** 新法第七十二条の二第一項第一号イに掲げる法人で、平成二十八年度分調整後付加価値額が三十億円を超え四十億円未満であるものについては、平成二十八年度分基準法人事業税額が前項各号に掲げる金額の合計額を超える場合には、その超える額に四十億円から平成二十八年度分調整後付加価値額を控除した額の三倍に相当する額を乗じてこれを四十億円で除して得た額に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、平成二十八年度分法人事業税額から控除するものとする。
suppl-4281-13/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-3
For a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act whose fiscal 2016 adjusted value added exceeds 3,000,000,000 yen but is less than 4,000,000,000 yen, where the fiscal 2016 standard corporate enterprise tax exceeds the total of the amounts listed in the items of the preceding paragraph, an amount equivalent to the amount obtained by multiplying the excess by an amount equivalent to three times the amount obtained by deducting the fiscal 2016 adjusted value added from 4,000,000,000 yen, and dividing the result by 4,000,000,000 yen (where that amount has a fractional amount of less than 100 yen, or where the whole amount is less than 100 yen, the amount obtained by rounding up that fractional amount or the whole amount) is to be deducted from the fiscal 2016 corporate enterprise tax.
machine translation, not official
**第四項** 新法第七十二条の二第一項第一号イに掲げる法人（三以上の道府県において事務所又は事業所を設けて事業を行う法人に限る。次項において同じ。）で、平成二十八年度分調整後付加価値額が三十億円以下であるものについては、施行日から平成二十九年三月三十一日までの間に開始する事業年度に係る新暫定措置法第二条第一項の規定により読み替えられた新法第七十二条の二十四の七第三項第一号に規定する合計額（次項において「平成二十八年度分基準法人事業税額」という。）が次に掲げる金額の合計額を超える場合には、その超える額の四分の三に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、平成二十八年度分法人事業税額から控除するものとする。
suppl-4281-13/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4
For a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act (limited to a corporation that conducts business with offices or places of business in three or more prefectures; the same applies in the following paragraph) whose fiscal 2016 adjusted value added is 3,000,000,000 yen or less, where the total amount prescribed in Article 72-24-7, paragraph (3), item (i) of the New Act as replaced pursuant to Article 2, paragraph (1) of the New Act on Temporary Measures concerning Special Local Corporation Tax for a business year beginning during the period from the Effective Date to March 31, 2017 (referred to as the "fiscal 2016 standard corporate enterprise tax" in the following paragraph) exceeds the total of the amounts set out below, an amount equivalent to three-fourths of the excess (where that amount has a fractional amount of less than 100 yen, or where the whole amount is less than 100 yen, the amount obtained by rounding up that fractional amount or the whole amount) is to be deducted from the fiscal 2016 corporate enterprise tax.
machine translation, not official
**一** 当該事業年度の新法第七十二条の十二第一号イに規定する付加価値額を新法第七十二条の四十八の規定により関係道府県に分割した後の付加価値額（当該付加価値額に千円未満の端数がある場合又は当該付加価値額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）に、平成二十八年三月三十一日現在における旧法第七十二条の二十四の七第三項第一号イに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4281-13/art-5/par-4/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4/item-1
the amount obtained by multiplying the value added for the business year concerned prescribed in Article 72-12, item (i), (a) of the New Act, after its apportionment among the relevant prefectures pursuant to Article 72-48 of the New Act (or, where that value added has a fractional amount of less than 1,000 yen or the whole of that value added is less than 1,000 yen, the amount obtained by rounding down that fractional amount or that whole amount), by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (3), item (i), (a) of the Former Act as of March 31, 2016 (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount)
machine translation, not official
**二** 当該事業年度の新法第七十二条の十二第一号ロに規定する資本金等の額を新法第七十二条の四十八の規定により関係道府県に分割した後の資本金等の額（当該資本金等の額に千円未満の端数がある場合又は当該資本金等の額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）に、平成二十八年三月三十一日現在における旧法第七十二条の二十四の七第三項第一号ロに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4281-13/art-5/par-4/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4/item-2
the amount obtained by multiplying the amount of stated capital, etc. for the business year concerned prescribed in Article 72-12, item (i), (b) of the New Act, after its apportionment among the relevant prefectures pursuant to Article 72-48 of the New Act (or, where that amount of stated capital, etc. has a fractional amount of less than 1,000 yen or the whole of that amount of stated capital, etc. is less than 1,000 yen, the amount obtained by rounding down that fractional amount or that whole amount), by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (3), item (i), (b) of the Former Act as of March 31, 2016 (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount)
machine translation, not official
**三** 当該事業年度の新法第七十二条の十二第一号ハに規定する所得を新法第七十二条の四十八の規定により関係道府県に分割した後の金額（当該金額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）に、平成二十八年三月三十一日現在における旧暫定措置法第二条の規定により読み替えられた旧法第七十二条の二十四の七第三項第一号ハに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4281-13/art-5/par-4/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4/item-3
the amount obtained by multiplying the amount of the income prescribed in Article 72-12, item (i), (c) of the New Act for the business year concerned, after its apportionment among the relevant prefectures pursuant to Article 72-48 of the New Act (or, where that amount has a fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by rounding down that fractional amount or that whole amount), by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (3), item (i), (c) of the Former Act as replaced pursuant to Article 2 of the Former Act on Temporary Measures Concerning Special Local Corporation Tax, as of March 31, 2016 (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount)
machine translation, not official
**第五項** 新法第七十二条の二第一項第一号イに掲げる法人で、平成二十八年度分調整後付加価値額が三十億円を超え四十億円未満であるものについては、平成二十八年度分基準法人事業税額が前項各号に掲げる金額の合計額を超える場合には、その超える額に四十億円から平成二十八年度分調整後付加価値額を控除した額の三倍に相当する額を乗じてこれを四十億円で除して得た額に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、平成二十八年度分法人事業税額から控除するものとする。
suppl-4281-13/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-5
For a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act whose fiscal 2016 adjusted value added exceeds 3,000,000,000 yen but is less than 4,000,000,000 yen, where the fiscal 2016 standard corporate enterprise tax exceeds the total of the amounts listed in the items of the preceding paragraph, an amount equivalent to the amount obtained by multiplying the excess by an amount equivalent to three times the amount obtained by deducting the fiscal 2016 adjusted value added from 4,000,000,000 yen, and dividing the result by 4,000,000,000 yen (where that amount has a fractional amount of less than 100 yen, or where the whole amount is less than 100 yen, the amount obtained by rounding up that fractional amount or the whole amount) is to be deducted from the fiscal 2016 corporate enterprise tax.
machine translation, not official
**第六項** 第二項から前項までの規定は、新法第七十二条の二第一項第一号イに掲げる法人に対する平成二十九年四月一日から平成三十年三月三十一日までの間に開始する事業年度分の事業税について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第二項 施行日から平成二十九年三月三十一日まで 平成二十九年四月一日から平成三十年三月三十一日まで
平成二十八年度分調整後付加価値額 平成二十九年度分調整後付加価値額
平成二十八年度分基準法人事業税額 平成二十九年度分基準法人事業税額
四分の三 二分の一
平成二十八年度分法人事業税額 平成二十九年度分法人事業税額
第三項 平成二十八年度分調整後付加価値額 平成二十九年度分調整後付加価値額
平成二十八年度分基準法人事業税額 平成二十九年度分基準法人事業税額
額の三倍に相当する額 額
四十億円で 二十億円で
平成二十八年度分法人事業税額 平成二十九年度分法人事業税額
第四項 平成二十八年度分調整後付加価値額 平成二十九年度分調整後付加価値額
施行日から平成二十九年三月三十一日まで 平成二十九年四月一日から平成三十年三月三十一日まで
平成二十八年度分基準法人事業税額 平成二十九年度分基準法人事業税額
四分の三 二分の一
平成二十八年度分法人事業税額 平成二十九年度分法人事業税額
前項 平成二十八年度分調整後付加価値額 平成二十九年度分調整後付加価値額
平成二十八年度分基準法人事業税額 平成二十九年度分基準法人事業税額
額の三倍に相当する額 額
四十億円で 二十億円で
平成二十八年度分法人事業税額 平成二十九年度分法人事業税額
suppl-4281-13/art-5/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-6
The provisions of paragraph (2) through the preceding paragraph apply mutatis mutandis to enterprise tax for business years beginning during the period from April 1, 2017 to March 31, 2018 of a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act. In this case, the words in the middle column of the following table in the provisions listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of the same table respectively.
paragraph (2) from the Effective Date to March 31, 2017 from April 1, 2017 to March 31, 2018
fiscal 2016 adjusted value added fiscal 2017 adjusted value added
fiscal 2016 standard corporate enterprise tax fiscal 2017 standard corporate enterprise tax
three-fourths one-half
fiscal 2016 corporate enterprise tax fiscal 2017 corporate enterprise tax
paragraph (3) fiscal 2016 adjusted value added fiscal 2017 adjusted value added
fiscal 2016 standard corporate enterprise tax fiscal 2017 standard corporate enterprise tax
an amount equivalent to three times the amount the amount
dividing the result by 4,000,000,000 yen dividing the result by 2,000,000,000 yen
fiscal 2016 corporate enterprise tax fiscal 2017 corporate enterprise tax
paragraph (4) fiscal 2016 adjusted value added fiscal 2017 adjusted value added
from the Effective Date to March 31, 2017 from April 1, 2017 to March 31, 2018
fiscal 2016 standard corporate enterprise tax fiscal 2017 standard corporate enterprise tax
three-fourths one-half
fiscal 2016 corporate enterprise tax fiscal 2017 corporate enterprise tax
the preceding paragraph fiscal 2016 adjusted value added fiscal 2017 adjusted value added
fiscal 2016 standard corporate enterprise tax fiscal 2017 standard corporate enterprise tax
an amount equivalent to three times the amount the amount
dividing the result by 4,000,000,000 yen dividing the result by 2,000,000,000 yen
fiscal 2016 corporate enterprise tax fiscal 2017 corporate enterprise tax
machine translation, not official
**第七項** 第二項から第五項までの規定は、新法第七十二条の二第一項第一号イに掲げる法人に対する平成三十年四月一日から平成三十一年三月三十一日までの間に開始する事業年度分の事業税について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第二項 施行日から平成二十九年三月三十一日まで 平成三十年四月一日から平成三十一年三月三十一日まで
平成二十八年度分調整後付加価値額 平成三十年度分調整後付加価値額
平成二十八年度分基準法人事業税額 平成三十年度分基準法人事業税額
四分の三 四分の一
平成二十八年度分法人事業税額 平成三十年度分法人事業税額
第三項 平成二十八年度分調整後付加価値額 平成三十年度分調整後付加価値額
平成二十八年度分基準法人事業税額 平成三十年度分基準法人事業税額
額の三倍に相当する額 額
平成二十八年度分法人事業税額 平成三十年度分法人事業税額
第四項 平成二十八年度分調整後付加価値額 平成三十年度分調整後付加価値額
施行日から平成二十九年三月三十一日まで 平成三十年四月一日から平成三十一年三月三十一日まで
平成二十八年度分基準法人事業税額 平成三十年度分基準法人事業税額
四分の三 四分の一
平成二十八年度分法人事業税額 平成三十年度分法人事業税額
第五項 平成二十八年度分調整後付加価値額 平成三十年度分調整後付加価値額
平成二十八年度分基準法人事業税額 平成三十年度分基準法人事業税額
額の三倍に相当する額 額
平成二十八年度分法人事業税額 平成三十年度分法人事業税額
suppl-4281-13/art-5/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-7
The provisions of paragraphs (2) through (5) apply mutatis mutandis to enterprise tax for business years beginning during the period from April 1, 2018 to March 31, 2019 of a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act. In this case, the words in the middle column of the following table in the provisions listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of the same table respectively.
paragraph (2) from the Effective Date to March 31, 2017 from April 1, 2018 to March 31, 2019
fiscal 2016 adjusted value added fiscal 2018 adjusted value added
fiscal 2016 standard corporate enterprise tax fiscal 2018 standard corporate enterprise tax
three-fourths one-fourth
fiscal 2016 corporate enterprise tax fiscal 2018 corporate enterprise tax
paragraph (3) fiscal 2016 adjusted value added fiscal 2018 adjusted value added
fiscal 2016 standard corporate enterprise tax fiscal 2018 standard corporate enterprise tax
an amount equivalent to three times the amount the amount
fiscal 2016 corporate enterprise tax fiscal 2018 corporate enterprise tax
paragraph (4) fiscal 2016 adjusted value added fiscal 2018 adjusted value added
from the Effective Date to March 31, 2017 from April 1, 2018 to March 31, 2019
fiscal 2016 standard corporate enterprise tax fiscal 2018 standard corporate enterprise tax
three-fourths one-fourth
fiscal 2016 corporate enterprise tax fiscal 2018 corporate enterprise tax
paragraph (5) fiscal 2016 adjusted value added fiscal 2018 adjusted value added
fiscal 2016 standard corporate enterprise tax fiscal 2018 standard corporate enterprise tax
an amount equivalent to three times the amount the amount
fiscal 2016 corporate enterprise tax fiscal 2018 corporate enterprise tax
machine translation, not official
**第八項** 第二項から前項までの規定の適用がある法人（新法附則第九条の二の二第一項の規定の適用がある法人を除く。）に対する新法第七十二条の二十四の十一第五項の規定の適用については、同項中「による事業税額」とあるのは「並びに地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）附則第五条第二項から第七項までの規定による事業税額」と、「同条第一項」とあるのは「同条第二項から第七項まで」と、「次に第一項の規定による」とあるのは「次に前条第一項の規定による控除及び第一項の規定による控除の順序に」とする。
suppl-4281-13/art-5/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-8
With respect to the application of Article 72-24-11, paragraph (5) of the New Act to a corporation to which the provisions of paragraph (2) through the preceding paragraph apply (excluding a corporation to which Article 9-2-2, paragraph (1) of the Supplementary Provisions of the New Act applies), the words "enterprise tax under paragraph (1) of the preceding Article and paragraph (1)" in Article 72-24-11, paragraph (5) of the New Act are deemed to be replaced with "enterprise tax under paragraph (1) of the preceding Article, paragraph (1) and Article 5, paragraphs (2) through (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016)", the words "paragraph (1) of that Article" are deemed to be replaced with "paragraphs (2) through (7) of that Article", and the words "and then the deduction under paragraph (1) is to be made" are deemed to be replaced with "and then the deductions are to be made in the order of the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1) is to be made".
machine translation, not official
**第九項** 新法第七十二条の四十四第四項及び第七十二条の四十五第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七十二条の四十四第二項に規定する法人の事業税の納期限が到来する法人の事業税に係る延滞金について適用する。
suppl-4281-13/art-5/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-9
The provisions of Article 72-44, paragraph (4) and Article 72-45, paragraph (3) of the New Act apply to delinquency charges on corporate enterprise tax of a corporation for which the due date for payment of corporate enterprise tax prescribed in Article 72-44, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions.
machine translation, not official
**第十項** 新法第七十二条の四十六第一項、第二項、第四項及び第五項並びに第七十二条の四十七第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七十二条の四十六第一項又は第七十二条の四十七第二項に規定する申告書の提出期限が到来する法人の事業税について適用し、同日前に当該提出期限が到来する法人の事業税については、なお従前の例による。この場合において、同日前に当該提出期限が到来した法人の事業税に係る旧法第七十二条の四十六に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第七十二条の四十七に規定する重加算金は、新法第七十二条の四十六第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-5/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-10
The provisions of Article 72-46, paragraphs (1), (2), (4) and (5) and Article 72-47, paragraph (3) of the New Act apply to corporate enterprise tax of a corporation for which the deadline for filing the return prescribed in Article 72-46, paragraph (1) or Article 72-47, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, and with regard to corporate enterprise tax of a corporation for which that deadline for filing arrives before that date, the provisions then in force continue to govern. In this case, the additional charge for failure to file prescribed in Article 72-46 of the Former Act (excluding that to which Article 72-46, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 72-47 of the Former Act, pertaining to corporate enterprise tax of a corporation for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 72-46, paragraph (4) of the New Act.
machine translation, not official
**第十一項** 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社に対する事業税の資本割の課税標準の算定については、施行日から平成三十一年三月三十一日までの間に開始する各事業年度分の事業税に限り、各事業年度の資本金等の額（新法第七十二条の二十一第六項又は第七十二条の二十二第一項若しくは第二項の規定により控除すべき金額があるときは、これらを控除した後の金額とし、当該金額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額とする。）から、次の各号に掲げる事業年度の区分に応じ当該各号に定める金額（当該金額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り上げた金額）を控除するものとする。この場合における新法第七十二条の二十一第七項の規定の適用については、同項中「又は次条第一項若しくは第二項」とあるのは、「、次条第一項若しくは第二項又は地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）附則第五条第十一項」とする。
suppl-4281-13/art-5/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-11
With respect to the calculation of the tax base of the capital levy of enterprise tax for a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015), limited to enterprise tax for each business year beginning during the period from the Effective Date to March 31, 2019, the amount specified in each of the following items according to the category of business year listed in that item (or, where that amount has a fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the amount of stated capital, etc. for each business year (where there is an amount to be deducted under Article 72-21, paragraph (6) or Article 72-22, paragraph (1) or (2) of the New Act, the amount after deducting it, and where that amount has a fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by rounding down that fractional amount or that whole amount). In this case, with respect to the application of Article 72-21, paragraph (7) of the New Act, the words "or paragraph (1) or (2) of the following Article" in Article 72-21, paragraph (7) of the New Act are deemed to be replaced with ", paragraph (1) or (2) of the following Article, or Article 5, paragraph (11) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016)".
machine translation, not official
**一** 施行日から平成二十九年三月三十一日までの間に開始する事業年度 資本準備金の額から資本金の額を控除した金額
suppl-4281-13/art-5/par-11/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-11/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-11/item-1
For a business year beginning during the period from the Effective Date to March 31, 2017: the amount obtained by deducting the amount of stated capital from the amount of capital reserves
machine translation, not official
**二** 平成二十九年四月一日から平成三十年三月三十一日までの間に開始する事業年度 資本金の額と資本準備金の額との合計額に四分の三の割合を乗じて得た金額
suppl-4281-13/art-5/par-11/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-11/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-11/item-2
For a business year beginning during the period from April 1, 2017 to March 31, 2018: the amount obtained by multiplying the total of the amount of stated capital and the amount of capital reserves by a ratio of three-fourths
machine translation, not official
**三** 平成三十年四月一日から平成三十一年三月三十一日までの間に開始する事業年度 資本金の額と資本準備金の額との合計額に二分の一の割合を乗じて得た金額
suppl-4281-13/art-5/par-11/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-11/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-11/item-3
For a business year beginning during the period from April 1, 2018 to March 31, 2019: the amount obtained by multiplying the total of the amount of stated capital and the amount of capital reserves by a ratio of one-half
machine translation, not official
**第十二項** 新法附則第九条の二の二の規定は、附則第一条第十一号に掲げる規定の施行の日以後に終了する事業年度に係る法人の事業税について適用する。
suppl-4281-13/art-5/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-12
The provisions of Article 9-2-2 of the Supplementary Provisions of the New Act apply to corporate enterprise tax of a corporation for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions.
machine translation, not official
**第十三項** 新法附則第九条の二の二第一項の規定及び第二項から第七項までの規定の適用がある法人に対する新法第七十二条の二十四の十一第五項の規定の適用については、新法附則第九条の二の二第三項の規定にかかわらず、新法第七十二条の二十四の十一第五項中「及び第一項」とあるのは「、第一項及び附則第九条の二の二第一項の規定並びに地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）附則第五条第二項から第七項まで」と、「同条第一項」とあるのは「同条第二項から第七項まで」と、「次に第一項の規定による」とあるのは「次に附則第九条の二の二第一項の規定による控除、前条第一項の規定による控除及び第一項の規定による控除の順序に」とする。
suppl-4281-13/art-5/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-13
With respect to the application of Article 72-24-11, paragraph (5) of the New Act to a corporation to which Article 9-2-2, paragraph (1) of the Supplementary Provisions of the New Act and paragraphs (2) through (7) of that Article apply, notwithstanding Article 9-2-2, paragraph (3) of the Supplementary Provisions of the New Act, the words "and paragraph (1)" in Article 72-24-11, paragraph (5) of the New Act are deemed to be replaced with ", paragraph (1) and Article 9-2-2, paragraph (1) of the Supplementary Provisions, and Article 5, paragraphs (2) through (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016)", the words "paragraph (1) of that Article" are deemed to be replaced with "paragraphs (2) through (7) of that Article", and the words "and then the deduction under paragraph (1) is to be made" are deemed to be replaced with "and then the deductions are to be made in the order of the deduction under Article 9-2-2, paragraph (1) of the Supplementary Provisions, the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1) is to be made".
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**第十四項** 新法附則第九条第十九項の規定は、附則第一条第十四号に掲げる規定の施行の日以後に電気事業法（昭和三十九年法律第百七十号）第二条第一項第九号に規定する一般送配電事業者（以下この項において「一般送配電事業者」という。）が、原子力発電における使用済燃料の再処理等のための積立金の積立て及び管理に関する法律の一部を改正する法律（平成二十八年法律第四十号）附則第六条第一項の規定により新法附則第九条第十九項に規定する対象特定実用発電用原子炉設置者が同項に規定する使用済燃料再処理機構に対して支払う金銭に相当する金額を当該対象特定実用発電用原子炉設置者に交付する場合における収入金額について適用し、同日前に一般送配電事業者が、原子力発電における使用済燃料の再処理等のための積立金の積立て及び管理に関する法律の一部を改正する法律による改正前の原子力発電における使用済燃料の再処理等のための積立金の積立て及び管理に関する法律（平成十七年法律第四十八号）附則第三条第一項の規定により同項に規定する特定実用発電用原子炉設置者が積み立てる金銭に相当する金額を当該特定実用発電用原子炉設置者に交付した場合における収入金額については、なお従前の例による。
suppl-4281-13/art-5/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-14
The provisions of Article 9, paragraph (19) of the Supplementary Provisions of the New Act apply to revenue in the case where, on or after the date of enforcement of the provisions listed in Article 1, item (xiv) of the Supplementary Provisions, a general electricity transmission and distribution utility (meaning a general electricity transmission and distribution utility prescribed in Article 2, paragraph (1), item (ix) of the Electricity Business Act (Act No. 170 of 1964); hereinafter in this paragraph referred to as the "general electricity transmission and distribution utility") pays over to a target specified commercial power reactor operator prescribed in Article 9, paragraph (19) of the Supplementary Provisions of the New Act, pursuant to Article 6, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on the Accumulation and Management of Reserve Funds for Reprocessing, etc. of Spent Fuel in Nuclear Power Generation (Act No. 40 of 2016), an amount equivalent to the money that the operator pays to the Spent Fuel Reprocessing Organization prescribed in Article 9, paragraph (19) of the Supplementary Provisions of the New Act, and with regard to revenue in the case where, before that date, a general electricity transmission and distribution utility paid over to a specified commercial power reactor operator prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Accumulation and Management of Reserve Funds for the Reprocessing, etc. of Spent Fuel in Nuclear Power Generation (Act No. 48 of 2005), prior to its amendment by the Act Partially Amending the Act on the Accumulation and Management of Reserve Funds for Reprocessing, etc. of Spent Fuel in Nuclear Power Generation, an amount equivalent to the money set aside by that operator pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Accumulation and Management of Reserve Funds for the Reprocessing, etc. of Spent Fuel in Nuclear Power Generation prior to that amendment, the provisions then in force continue to govern.
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### 第六条
suppl-4281-13/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6
**第一項** 元年新法第七十二条の七十六及び第七百三十四条第四項の規定は、附則第一条第五号の四に掲げる規定の施行の日以後に都道府県に納付される法人の事業税に係る法人事業税交付金（元年新法第七十二条の七十六又は第七百三十四条第四項の規定により市町村に対し交付するものとされる法人の事業税に係る交付金をいう。以下この項から第三項までにおいて同じ。）について適用する。ただし、令和元年度に限り、法人事業税交付金は、同年度内に交付しないで、令和二年度に交付すべき法人事業税交付金に加算して交付するものとする。
suppl-4281-13/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-1
The provisions of Article 72-76 and Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 apply to the corporate enterprise tax grant for corporate enterprise tax paid to a prefecture on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions (meaning a grant for corporate enterprise tax that is to be distributed to municipalities pursuant to Article 72-76 or Article 734, paragraph (4) of the Local Tax Act as Amended in 2019; the same applies hereinafter in this paragraph through paragraph (3)). However, for fiscal 2019 only, the corporate enterprise tax grant is not to be distributed within that fiscal year but is to be added to the corporate enterprise tax grant to be distributed for fiscal 2020 and distributed together with it.
machine translation, not official
**第二項** 令和二年度における法人事業税交付金に係る元年新法第七十二条の七十六及び第七百三十四条第四項の規定の適用については、元年新法第七十二条の七十六中「統計法（平成十九年法律第五十三号）第二条第四項に規定する基幹統計である事業所統計の最近に公表された結果による各市町村の従業者数」とあるのは「各市町村の市町村民税の法人税割額」と、同項中「統計法第二条第四項に規定する基幹統計である事業所統計の最近に公表された結果による各市町村及び特別区の従業者数」とあるのは「各市町村の市町村民税の法人税割額及び第五条第二項第一号に掲げる税のうち第七百三十四条第二項（第二号に係る部分に限る。）の規定により都が課する都民税の法人税割額」とする。
suppl-4281-13/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-2
With respect to the application of Article 72-76 and Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 to the corporate enterprise tax grant for fiscal 2020, in Article 72-76 of the Local Tax Act as Amended in 2019, the words "the number of workers in each municipality based on the most recently published results of the establishment statistics, which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act (Act No. 53 of 2007)" are deemed to be replaced with "the corporation tax levy amount of municipal inhabitant tax of each municipality", and in Article 734, paragraph (4) of the Local Tax Act as Amended in 2019, the words "the number of workers in each municipality and special ward based on the most recently published results of the establishment statistics, which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act" are deemed to be replaced with "the corporation tax levy amount of municipal inhabitant tax of each municipality and the corporation tax levy amount of Tokyo inhabitant tax imposed by the Tokyo Metropolis pursuant to Article 734, paragraph (2) (limited to the part pertaining to item (ii)) among the taxes listed in Article 5, paragraph (2), item (i)".
machine translation, not official
**第三項** 令和三年度及び令和四年度における法人事業税交付金に係る元年新法第七十二条の七十六及び第七百三十四条第四項の規定の適用については、元年新法第七十二条の七十六中「従業者数」とあるのは「従業者数及び市町村民税の法人税割額」と、同項中「従業者数」とあるのは「従業者数並びに市町村民税の法人税割額及び第五条第二項第一号に掲げる税のうち第七百三十四条第二項（第二号に係る部分に限る。）の規定により都が課する都民税の法人税割額」とする。
suppl-4281-13/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-3
With respect to the application of Article 72-76 and Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 to the corporate enterprise tax grant for fiscal 2021 and fiscal 2022, in Article 72-76 of the Local Tax Act as Amended in 2019, the words "the number of workers" are deemed to be replaced with "the number of workers and the corporation tax levy amount of municipal inhabitant tax", and in Article 734, paragraph (4) of the Local Tax Act as Amended in 2019, the words "the number of workers" are deemed to be replaced with "the number of workers and the corporation tax levy amount of municipal inhabitant tax and the corporation tax levy amount of Tokyo inhabitant tax imposed by the Tokyo Metropolis pursuant to Article 734, paragraph (2) (limited to the part pertaining to item (ii)) among the taxes listed in Article 5, paragraph (2), item (i)".
machine translation, not official
**第四項** 前二項の規定により読み替えられた元年新法第七十二条の七十六に規定する市町村民税の法人税割額並びに前二項の規定により読み替えられた元年新法第七百三十四条第四項に規定する市町村民税の法人税割額及び都民税の法人税割額は、総務省令で定めるところにより算定するものとする。
suppl-4281-13/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-4
The corporation tax levy amount of municipal inhabitant tax prescribed in Article 72-76 of the Local Tax Act as Amended in 2019 as deemed to be replaced pursuant to the preceding two paragraphs, and the corporation tax levy amount of municipal inhabitant tax and the corporation tax levy amount of Tokyo inhabitant tax prescribed in Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 as deemed to be replaced pursuant to the preceding two paragraphs, are to be calculated as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第五項** 附則第一条第十五号に掲げる規定による改正後の地方税法附則第九条第十項の規定は、同号に掲げる規定の施行の日以後に電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号。以下この項において「電気事業法等改正法」という。）第五条の規定による改正後のガス事業法（昭和二十九年法律第五十一号）第二条第四項に規定する託送供給を受けて行われるガスの供給に係る収入金額について適用し、同日前に電気事業法等改正法第五条の規定による改正前のガス事業法第二条第十二項に規定する託送供給を受けて行われた同条第七項に規定する大口供給に係る収入金額については、なお従前の例による。
suppl-4281-13/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-5
The provisions of Article 9, paragraph (10) of the Supplementary Provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (xv) of the Supplementary Provisions, apply to revenue pertaining to the supply of gas made by receiving wheeling service prescribed in Article 2, paragraph (4) of the Gas Business Act (Act No. 51 of 1954) as amended by Article 5 of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015; hereinafter in this paragraph referred to as the "Electricity Business Act, etc. Amendment Act") on or after the date of enforcement of the provisions listed in that item, and with regard to revenue pertaining to the large-volume supply prescribed in Article 2, paragraph (7) of the Gas Business Act made by receiving wheeling service prescribed in Article 2, paragraph (12) of the Gas Business Act prior to amendment by Article 5 of the Electricity Business Act, etc. Amendment Act, before that date, the provisions then in force continue to govern.
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### 第七条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-4281-13/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-7
**第一項** 次項に定めるものを除き、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-4281-13/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-7/par-1
Except as provided in the following paragraph, 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 the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date.
machine translation, not official
**第二項** 新法第七十三条の十四第七項の規定は、附則第一条第十二号に掲げる規定の施行の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、同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-4281-13/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-7/par-2
The provisions of Article 73-14, paragraph (7) of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions listed in Article 1, item (xii) of the Supplementary Provisions, and with regard to real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.
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### 第八条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax
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suppl-4281-13/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-8
**第一項** 新法第七十四条の二十三第四項及び第七十四条の二十四第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七十四条の二十三第一項又は第七十四条の二十四第二項に規定する申告書の提出期限が到来する道府県たばこ税について適用する。この場合において、同日前に当該提出期限が到来した道府県たばこ税に係る旧法第七十四条の二十三に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第七十四条の二十四に規定する重加算金は、新法第七十四条の二十三第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-8/par-1
The provisions of Article 74-23, paragraph (4) and Article 74-24, paragraph (3) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return prescribed in Article 74-23, paragraph (1) or Article 74-24, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 74-23 of the Former Act (excluding that to which Article 74-23, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 74-24 of the Former Act, pertaining to prefectural tobacco tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 74-23, paragraph (4) of the New Act.
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### 第九条（ゴルフ場利用税に関する経過措置） — Transitional Measures Concerning Golf Course Use Tax
caption: machine translation, not official
suppl-4281-13/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-9
**第一項** 新法第九十条第四項及び第九十一条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第九十条第一項又は第九十一条第二項に規定する申告書の提出期限が到来するゴルフ場利用税について適用する。この場合において、同日前に当該提出期限が到来したゴルフ場利用税に係る旧法第九十条に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第九十一条に規定する重加算金は、新法第九十条第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-9/par-1
The provisions of Article 90, paragraph (4) and Article 91, paragraph (3) of the New Act apply to golf course use tax for which the deadline for filing the return prescribed in Article 90, paragraph (1) or Article 91, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 90 of the Former Act (excluding that to which Article 90, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 91 of the Former Act, pertaining to golf course use tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 90, paragraph (4) of the New Act.
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### 第十条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
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suppl-4281-13/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10
**第一項** 次項に定めるものを除き、新法の規定中自動車取得税に関する部分は、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-4281-13/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10/par-1
Except as provided in the following paragraph, the provisions of the New Act relating to automobile acquisition tax 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
**第二項** 新法第百三十二条第四項及び第百三十三条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第百三十二条第一項又は第百三十三条第二項に規定する申告書の提出期限が到来する自動車取得税について適用する。この場合において、同日前に当該提出期限が到来した自動車取得税に係る旧法第百三十二条に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第百三十三条に規定する重加算金は、新法第百三十二条第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10/par-2
The provisions of Article 132, paragraph (4) and Article 133, paragraph (3) of the New Act apply to automobile acquisition tax for which the deadline for filing the return prescribed in Article 132, paragraph (1) or Article 133, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 132 of the Former Act (excluding that to which Article 132, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 133 of the Former Act, pertaining to automobile acquisition tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 132, paragraph (4) of the New Act.
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### 第十一条
suppl-4281-13/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-11
**第一項** 附則第一条第五号の四に掲げる規定の施行の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-4281-13/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-11/par-1
With regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions, the provisions then in force continue to govern.
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### 第十二条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
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suppl-4281-13/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-12
**第一項** 新法第百四十四条の四十七第四項及び第百四十四条の四十八第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第百四十四条の四十七第一項又は第百四十四条の四十八第二項に規定する申告書の提出期限が到来する軽油引取税について適用する。この場合において、同日前に当該提出期限が到来した軽油引取税に係る旧法第百四十四条の四十七に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第百四十四条の四十八に規定する重加算金は、新法第百四十四条の四十七第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-12/par-1
The provisions of Article 144-47, paragraph (4) and Article 144-48, paragraph (3) of the New Act apply to light oil delivery tax for which the deadline for filing the return prescribed in Article 144-47, paragraph (1) or Article 144-48, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 144-47 of the Former Act (excluding that to which Article 144-47, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 144-48 of the Former Act, pertaining to light oil delivery tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 144-47, paragraph (4) of the New Act.
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### 第十三条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
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suppl-4281-13/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13
**第一項** 新法の規定中自動車税に関する部分は、平成二十八年度分の自動車税について適用し、平成二十七年度分までの自動車税については、なお従前の例による。
suppl-4281-13/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13/par-1
The provisions of the New Act relating to automobile tax apply to automobile tax for fiscal 2016, and with regard to automobile tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
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**第二項** 前項の規定によりなお従前の例によることとされた旧法附則第五十四条第三項の規定により納税義務を免除される平成二十六年度分及び平成二十七年度分の自動車税に係る地方団体の徴収金に係る同条第四項の規定による還付又は同条第五項の規定による充当については、なお従前の例による。
suppl-4281-13/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13/par-2
With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the Former Act or the appropriation under Article 54, paragraph (5) of the Supplementary Provisions of the Former Act, pertaining to local government levies on automobile tax for fiscal 2014 and fiscal 2015 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Former Act and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.
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### 第十三条の二
suppl-4281-13/art-13-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2
**第一項** 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（附則第十九条の二第一項において「二十九年新法」という。）の規定中自動車税に関する部分は、平成二十九年度以後の年度分の自動車税について適用し、平成二十八年度分までの自動車税については、なお従前の例による。
suppl-4281-13/art-13-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2/par-1
The provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2017 New Act" in Article 19-2, paragraph (1) of the Supplementary Provisions), relating to automobile tax apply to automobile tax for fiscal 2017 and subsequent fiscal years, and with regard to automobile tax for fiscal 2016 and earlier fiscal years, the provisions then in force continue to govern.
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**第二項** 前項の規定によりなお従前の例によることとされた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（附則第十九条の二第二項において「二十九年旧法」という。）附則第五十四条第三項の規定により納税義務を免除される平成二十七年度分及び平成二十八年度分の自動車税に係る地方団体の徴収金に係る同条第四項の規定による還付又は同条第五項の規定による充当については、なお従前の例による。
suppl-4281-13/art-13-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2/par-2
With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the 2017 Former Act or the appropriation under Article 54, paragraph (5) of the Supplementary Provisions of the 2017 Former Act, pertaining to local government levies on automobile tax for fiscal 2015 and fiscal 2016 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions listed in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2017 Former Act" in Article 19-2, paragraph (2) of the Supplementary Provisions) and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.
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### 第十四条
suppl-4281-13/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14
**第一項** 元年新法の規定中自動車税の環境性能割に関する部分は、附則第一条第五号の四に掲げる規定の施行の日以後に取得された自動車に対して課する自動車税の環境性能割について適用する。
suppl-4281-13/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-1
The provisions of the Local Tax Act as Amended in 2019 relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax imposed on motor vehicles acquired on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions.
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**第二項** 附則第一条第五号の四に掲げる規定の施行の日が大気汚染防止法の一部を改正する法律（平成二十七年法律第四十一号）の施行の日前である場合には、同日の前日までの間における元年新法第百四十九条第一項の規定の適用については、同項第三号中「第二条第十六項」とあるのは、「第二条第十四項」とする。
suppl-4281-13/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-2
Where the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions is before the date of enforcement of the Act Partially Amending the Air Pollution Control Act (Act No. 41 of 2015), with respect to the application of Article 149, paragraph (1) of the Local Tax Act as Amended in 2019 until the day preceding that date, the words "Article 2, paragraph (16)" in item (iii) of that paragraph are deemed to be replaced with "Article 2, paragraph (14)".
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**第三項** 元年新法の規定中自動車税の種別割に関する部分は、令和元年度分の附則第一条第五号の四に掲げる規定の施行の日以後に納税義務が発生した者に課する自動車税の種別割及び令和二年度以後の年度分の自動車税の種別割について適用し、令和元年度分までの同日前に納税義務が発生した者に課する自動車税については、なお従前の例による。
suppl-4281-13/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-3
The provisions of the Local Tax Act as Amended in 2019 relating to the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on a person whose tax liability arises, for fiscal 2019, on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions, and to the type-based levy of automobile tax for fiscal 2020 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2019 imposed on a person whose tax liability arose before that date, the provisions then in force continue to govern.
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**第四項** 附則第一条第五号の四に掲げる規定の施行の日以後に納税義務が発生した者に課する令和元年度分の自動車税の種別割に係る元年新法第百七十七条の十第四項の規定の適用については、同項ただし書中「、この項」とあるのは「この項」と、「とき」とあるのは「とき、又は変更前の所有者が地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条の規定による改正前の地方税法（以下この項において「平成二十八年改正前の地方税法」という。）第百四十六条その他の法令の規定に基づき当該自動車に対して平成二十八年改正前の地方税法に規定する自動車税を課されないとき」とする。
suppl-4281-13/art-14/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-4
With respect to the application of Article 177-10, paragraph (4) of the Local Tax Act as Amended in 2019 to the type-based levy of automobile tax for fiscal 2019 imposed on a person whose tax liability arises on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions, the words ", this paragraph" in the proviso to that paragraph are deemed to be replaced with "this paragraph", and the word "when" is deemed to be replaced with "when, or when the previous owner is not subject to the automobile tax prescribed in the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter in this paragraph referred to as the "pre-2016-amendment Local Tax Act") on that motor vehicle under Article 146 of the pre-2016-amendment Local Tax Act or any other provision of laws and regulations".
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**第五項** 第三項の規定によりなお従前の例によることとされた附則第一条第五号の四に掲げる規定による改正前の地方税法（以下「元年旧法」という。）附則第五十四条第三項の規定により納税義務を免除される令和元年度分までの自動車税に係る地方団体の徴収金に係る同条第四項の規定による還付又は同条第五項の規定による充当については、なお従前の例による。
suppl-4281-13/art-14/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-5
With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019 or the appropriation under Article 54, paragraph (5) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019, pertaining to local government levies on automobile tax up to fiscal 2019 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as It Stood Before October 2019") and for which the provisions then in force continue to govern pursuant to paragraph (3), the provisions then in force continue to govern.
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### 第十五条（道府県法定外普通税に関する経過措置） — Transitional Measures Concerning Prefectural Non-Statutory Ordinary Tax
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suppl-4281-13/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-15
**第一項** 新法第二百七十八条第四項及び第二百七十九条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第二百七十八条第一項又は第二百七十九条第二項に規定する納入申告書の提出期限が到来する道府県法定外普通税について適用する。この場合において、同日前に当該提出期限が到来した道府県法定外普通税に係る旧法第二百七十八条に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第二百七十九条に規定する重加算金は、新法第二百七十八条第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-15/par-1
The provisions of Article 278, paragraph (4) and Article 279, paragraph (3) of the New Act apply to prefectural non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 278, paragraph (1) or Article 279, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 278 of the Former Act (excluding that to which Article 278, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 279 of the Former Act, pertaining to prefectural non-statutory ordinary tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 278, paragraph (4) of the New Act.
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### 第十六条（市町村民税等に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax, etc.
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suppl-4281-13/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16
**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。
suppl-4281-13/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/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 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.
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**第二項** 新法第四十八条第八項の規定は、施行日以後に新法第三百二十九条第一項に規定する納期限が到来する個人の市町村民税に係る地方団体の徴収金について適用する。
suppl-4281-13/art-16/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-2
The provisions of Article 48, paragraph (8) of the New Act apply to local government levies on individual municipal inhabitant tax for which the due date for payment prescribed in Article 329, paragraph (1) of the New Act arrives on or after the Effective Date.
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**第三項** 施行日前に支払を受ける旧法第二百九十四条の四に規定する利子等については、なお従前の例による。
suppl-4281-13/art-16/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-3
With regard to interest, etc. prescribed in Article 294-4 of the Former Act that is received before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第三百二十一条の二第四項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第三百二十一条の二第二項に規定する納期限が到来する個人の市町村民税に係る延滞金について適用する。
suppl-4281-13/art-16/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-4
The provisions of Article 321-2, paragraph (4) of the New Act apply to delinquency charges on individual municipal inhabitant tax for which the due date for payment prescribed in Article 321-2, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions.
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**第五項** 新法第三百二十八条の十一第四項及び第三百二十八条の十二第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第三百二十八条の十一第一項又は第三百二十八条の十二第二項に規定する納入申告書の提出期限が到来する個人の市町村民税について適用する。この場合において、同日前に当該提出期限が到来した個人の市町村民税に係る旧法第三百二十八条の十一に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第三百二十八条の十二に規定する重加算金は、新法第三百二十八条の十一第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-16/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-5
The provisions of Article 328-11, paragraph (4) and Article 328-12, paragraph (3) of the New Act apply to individual municipal inhabitant tax for which the deadline for filing the remittance return prescribed in Article 328-11, paragraph (1) or Article 328-12, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 328-11 of the Former Act (excluding that to which Article 328-11, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 328-12 of the Former Act, pertaining to individual municipal inhabitant tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 328-11, paragraph (4) of the New Act.
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**第六項** 新法附則第四条第一項（第一号に係る部分に限る。）、第四条の二第一項（第一号に係る部分に限る。）、第三十五条の二の六第十二項及び第三十五条の三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-4281-13/art-16/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-6
The provisions of Article 4, paragraph (1) (limited to the part pertaining to item (i)), Article 4-2, paragraph (1) (limited to the part pertaining to item (i)), Article 35-2-6, paragraph (12) and Article 35-3-3, paragraph (8) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2016 and earlier fiscal years, the provisions then in force continue to govern.
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**第七項** 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。
suppl-4281-13/art-16/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-7
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.
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**第八項** 新法第二百九十二条第一項第四号（新租税特別措置法第四十二条の十二の二の規定に係る部分に限る。）及び第四号の三（新租税特別措置法第六十八条の十五の三の規定に係る部分に限る。）の規定は、附則第一条第十一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。
suppl-4281-13/art-16/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-8
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part pertaining to Article 42-12-2 of the New Act on Special Measures Concerning Taxation) and item (iv)-3 of that paragraph (limited to the part pertaining to Article 68-15-3 of the New Act on Special Measures Concerning Taxation) 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 (xi) 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.
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**第九項** 施行日から附則第一条第十一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及び第四号の三（新法附則第八条第四項、第六項又は第八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、新法第二百九十二条第一項第四号中「第四十二条の十二、第四十二条の十二の二」とあるのは「第四十二条の十二」と、同項第四号の三中「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、新法附則第八条第四項中「から第六十八条の十五の三」とあるのは「から第六十八条の十五の二」と、「第六十八条の十五の二、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、同条第六項中「「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、「第四項まで、第六十八条の十五の三」とあるのは「第四項まで」と、同条第八項中「「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、「第六十八条の十五の二第一項、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第一項」とする。
suppl-4281-13/art-16/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-9
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 (xi) of the Supplementary Provisions, of Article 292, paragraph (1), items (iv) and (iv)-3 of the New Act (including where applied with the terms deemed to be replaced pursuant to Article 8, paragraph (4), (6) or (8) of the Supplementary Provisions of the New Act), in Article 292, paragraph (1), item (iv) of the New Act, the words "Articles 42-12 and 42-12-2" are deemed to be replaced with "Article 42-12"; in item (iv)-3 of that paragraph, the words "Article 68-15-3" are deemed to be replaced with "Article 68-15-2"; in Article 8, paragraph (4) of the Supplementary Provisions of the New Act, the words "through Article 68-15-3" are deemed to be replaced with "through Article 68-15-2", and the words "Articles 68-15-2 and 68-15-3" are deemed to be replaced with "Article 68-15-2"; in Article 8, paragraph (6) of the Supplementary Provisions of the New Act, the words "'Article 68-15-3'" are deemed to be replaced with "'Article 68-15-2'", and the words "'through paragraph (4), and Article 68-15-3'" are deemed to be replaced with "'through paragraph (4)'"; and in Article 8, paragraph (8) of the Supplementary Provisions of the New Act, the words "'Article 68-15-3'" are deemed to be replaced with "'Article 68-15-2'", and the words "'Article 68-15-2, paragraph (1) and Article 68-15-3'" are deemed to be replaced with "'Article 68-15-2, paragraph (1)'".
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**第十項** 新法第三百二十一条の十二第四項及び第三百二十六条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第三百二十一条の十二第二項又は第三百二十六条第一項に規定する納期限が到来する法人の市町村民税に係る延滞金について適用する。
suppl-4281-13/art-16/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-10
The provisions of Article 321-12, paragraph (4) and Article 326, paragraph (3) of the New Act apply to delinquency charges on corporate municipal inhabitant tax for which the due date for payment prescribed in Article 321-12, paragraph (2) or Article 326, paragraph (1) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions.
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**第十一項** 新法附則第八条第七項及び第八項の規定は、附則第一条第一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する。
suppl-4281-13/art-16/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-11
The provisions of Article 8, paragraphs (7) and (8) 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 (i) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years ending on or after that date.
machine translation, not official
**第十二項** 附則第一条第一号に掲げる規定の施行の日から施行日の前日までの間における新法附則第八条第七項及び第八項の規定の適用については、同条第七項中「第四十二条の十二第五項第一号」とあるのは「第四十二条の十二の二第五項第一号」と、「「第四十二条の十二」とあるのは「「第四十二条の十二の二」と、「第四十二条の十二第一項」とあるのは「第四十二条の十二の二第一項」と、同条第八項中「第六十八条の十五の二第五項第一号」とあるのは「第六十八条の十五の三第五項第一号」と、「第六十八条の十五まで、第六十八条の十五の二第一項、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まで、第六十八条の十五の三第一項」とする。
suppl-4281-13/art-16/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-12
For the purpose of applying the provisions of Article 8, paragraphs (7) and (8) of the Supplementary Provisions of the New Act during the period from the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions to the day before the Effective Date, the phrase "Article 42-12, paragraph (5), item (i)" in Article 8, paragraph (7) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 42-12-2, paragraph (5), item (i)", the phrase "'Article 42-12" in that paragraph is deemed to be replaced with "'Article 42-12-2", the phrase "Article 42-12, paragraph (1)" in that paragraph is deemed to be replaced with "Article 42-12-2, paragraph (1)", the phrase "Article 68-15-2, paragraph (5), item (i)" in Article 8, paragraph (8) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 68-15-3, paragraph (5), item (i)", and the phrase "through Article 68-15, Article 68-15-2, paragraph (1), Article 68-15-3" in that paragraph is deemed to be replaced with "through Article 68-15-2, Article 68-15-3, paragraph (1)".
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**第十三項** 新法附則第八条の二の二第七項から第十二項まで及び第十四項の規定は、附則第一条第十一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する。
suppl-4281-13/art-16/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-13
The provisions of Article 8-2-2, paragraphs (7) through (12) and paragraph (14) 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 (xi) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years ending on or after that date.
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**第十四項** 新法附則第八条の二の二第十三項の規定は、附則第一条第十一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都民税及び同日以後に終了する連結事業年度分の法人の都民税について適用する。
suppl-4281-13/art-16/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-14
The provisions of Article 8-2-2, paragraph (13) of the Supplementary Provisions of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions and corporate Tokyo inhabitant tax for consolidated business years ending on or after that date.
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**第十五項** 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。
suppl-4281-13/art-16/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-15
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:
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**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。）が平成二十七年四月一日から平成二十八年三月三十一日までの間である場合には、同条第六項第一号中「同法」とあるのは、「所得税法等の一部を改正する法律（平成二十八年法律第十五号）第二条の規定による改正前の法人税法」とする。
suppl-4281-13/art-16/par-15/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-15/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-15/item-1
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) falls during the period from April 1, 2015 through March 31, 2016, 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. 15 of 2016)".
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**二** 当該法人の最初連結事業年度の開始の日が平成二十八年四月一日から平成三十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（平成二十八年法律第十五号）附則第二十七条の規定により読み替えられた法人税法」とする。
suppl-4281-13/art-16/par-15/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-15/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-15/item-2
where the start date of the first consolidated business year of the corporation falls during the period from April 1, 2016 through March 31, 2018, 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 as deemed to be replaced pursuant to Article 27 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
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### 第十七条
suppl-4281-13/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17
**第一項** 三十年新法附則第四条の四第三項及び第四項の規定は、平成三十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-4281-13/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17/par-1
The provisions of Article 4-4, paragraphs (3) and (4) of the Supplementary Provisions of the 2018 New Act apply to individual municipal inhabitant tax for fiscal 2018 and subsequent fiscal years.
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**第二項** 元年新法第三百十四条の四第一項並びに附則第八条の二の二第七項及び第九項の規定は、附則第一条第五号の四に掲げる規定の施行の日以後に開始する事業年度分の法人の市町村民税及び同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、同日前に開始した事業年度分の法人の市町村民税及び同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。
suppl-4281-13/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17/par-2
The provisions of Article 314-4, paragraph (1) of the Local Tax Act as Amended in 2019, and Article 8-2-2, paragraphs (7) and (9) of the Supplementary Provisions of the Local Tax Act as Amended in 2019, apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.
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**第三項** 元年新法第七百三十四条第三項及び附則第八条の二の二第十三項の規定は、附則第一条第五号の四に掲げる規定の施行の日以後に開始する事業年度分の法人の都民税及び同日以後に開始する連結事業年度分の法人の都民税について適用し、同日前に開始した事業年度分の法人の都民税及び同日前に開始した連結事業年度分の法人の都民税については、なお従前の例による。
suppl-4281-13/art-17/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17/par-3
The provisions of Article 734, paragraph (3) of the Local Tax Act as Amended in 2019, and Article 8-2-2, paragraph (13) of the Supplementary Provisions of the Local Tax Act as Amended in 2019, apply to corporate Tokyo inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions and corporate Tokyo inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate Tokyo inhabitant tax for business years that began before that date and corporate Tokyo inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.
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### 第十八条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4281-13/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18
**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、平成二十八年度以後の年度分の固定資産税について適用し、平成二十七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-4281-13/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-1
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2016 and subsequent fiscal years, and with regard to fixed assets tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
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**第二項** 施行日前に敷設された旧法第三百四十九条の三第二十四項に規定する構築物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-4281-13/art-18/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-2
With regard to fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (24) of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern.
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**第三項** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号）の施行の日の翌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新設され、又は増設された旧法附則第十五条第一項に規定する特定倉庫又は附属機械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-4281-13/art-18/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-3
With regard to fixed assets tax imposed on specified warehouses or ancillary machinery and equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. for the Improvement of the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011) to the day preceding the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions, the provisions then in force continue to govern.
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**第四項** 平成二十六年四月一日から平成二十八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二項に規定する施設又は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-4281-13/art-18/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-4
With regard to fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2014 through March 31, 2016, the provisions then in force continue to govern.
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**第五項** 津波防災地域づくりに関する法律（平成二十三年法律第百二十三号）の施行の日から平成二十八年三月三十一日までの間に新たに取得され、又は改良された旧法附則第十五条第二十九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-4281-13/art-18/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-5
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly acquired or improved during the period from the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters (Act No. 123 of 2011) through March 31, 2016, the provisions then in force continue to govern.
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**第六項** 電気事業者による再生可能エネルギー電気の調達に関する特別措置法（平成二十三年法律第百八号）附則第一条第三号に掲げる規定の施行の日から平成二十八年三月三十一日までの間に新たに取得された旧法附則第十五条第三十三項に規定する認定発電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-4281-13/art-18/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-6
With regard to fixed assets tax imposed on certified power generation facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were newly acquired during the period from the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Electricity from Renewable Energy Sources by Electricity Utilities (Act No. 108 of 2011) through March 31, 2016, the provisions then in force continue to govern.
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**第七項** 都市再生特別措置法等の一部を改正する法律（平成二十六年法律第三十九号）の施行の日から平成二十八年三月三十一日までの間に新たに取得された旧法附則第十五条第四十二項に規定する家屋及び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-4281-13/art-18/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-7
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (42) of the Supplementary Provisions of the Former Act that were newly acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 39 of 2014) through March 31, 2016, the provisions then in force continue to govern.
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**第八項** 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社（次項及び第十項並びに附則第二十七条第四項から第六項までにおいて「平成二十七年新会社」という。）が直接その本来の事業の用に供する新法附則第十五条の二第二項に規定する固定資産に対して課する平成二十八年度分の固定資産税に係る同項の規定の適用については、同項中「旅客会社」とあるのは、「旅客会社又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社」とする。
suppl-4281-13/art-18/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-8
With respect to the application of Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act to fixed assets tax for fiscal 2016 imposed on fixed assets prescribed in Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act that a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (referred to as the "2015 new company" in the following paragraph, paragraph (10) and Article 27, paragraphs (4) through (6) of the Supplementary Provisions) directly uses for its principal business, the words "passenger railway company" in Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act are deemed to be replaced with "a passenger railway company or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)".
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**第九項** 平成二十七年新会社が所有し、又は独立行政法人鉄道建設・運輸施設整備支援機構法（平成十四年法律第百八十号）第十三条第一項第三号若しくは第六号の規定に基づき借り受け、独立行政法人日本高速道路保有・債務返済機構法（平成十六年法律第百号）第十二条第二項第二号の規定に基づき利用し、若しくは鉄道施設の貸付けを行う法人で政令で定めるものから借り受ける固定資産のうち、直接その本来の事業の用に供する固定資産で政令で定めるものに対して課する固定資産税の課税標準は、新法第三百四十九条又は第三百四十九条の二の規定にかかわらず、平成二十九年度分及び平成三十年度分の固定資産税に限り、当該固定資産に係る固定資産税の課税標準となるべき価格の五分の三の額（新法第三百四十九条の三第二項、第十三項から第十五項まで若しくは第二十五項、地方税法附則第十五条第十六項若しくは第三十四項又は新法第十五条の二第一項の規定の適用を受ける当該固定資産にあっては、これらの規定により課税標準とされる額の五分の三の額）とする。
suppl-4281-13/art-18/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-9
The tax base of fixed assets tax imposed on fixed assets specified by Cabinet Order that are directly used for its principal business, among fixed assets that a 2015 new company owns, or borrows pursuant to Article 13, paragraph (1), item (iii) or (vi) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002), or uses pursuant to Article 12, paragraph (2), item (ii) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency (Act No. 100 of 2004), or borrows from a corporation specified by Cabinet Order that lends railway facilities, is, notwithstanding Article 349 or Article 349-2 of the New Act, limited to fixed assets tax for fiscal 2017 and fiscal 2018, three-fifths of the price that is to be the tax base of fixed assets tax pertaining to those fixed assets (for those fixed assets to which Article 349-3, paragraph (2), paragraphs (13) through (15) or paragraph (25) of the New Act, Article 15, paragraph (16) or (34) of the Supplementary Provisions of the Local Tax Act, or Article 15-2, paragraph (1) of the New Act applies, three-fifths of the amount that is made the tax base under those provisions).
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**第十項** 平成二十七年新会社が直接その本来の事業の用に供する新法附則第十五条の三に規定する固定資産に対して課する平成二十八年度分の固定資産税に係る同条の規定の適用については、同条中「旅客会社」とあるのは、「旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社」とする。
suppl-4281-13/art-18/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-10
With respect to the application of Article 15-3 of the Supplementary Provisions of the New Act to fixed assets tax for fiscal 2016 imposed on fixed assets prescribed in Article 15-3 of the Supplementary Provisions of the New Act that a 2015 new company directly uses for its principal business, the words "passenger railway company" in Article 15-3 of the Supplementary Provisions of the New Act are deemed to be replaced with "a passenger railway company, or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)".
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**第十一項** 平成十九年四月一日から平成二十八年三月三十一日までの間に改修された旧法附則第十五条の九第四項に規定する高齢者等居住改修住宅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-4281-13/art-18/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-11
With regard to fixed assets tax imposed on housing renovated for elderly persons, etc. prescribed in Article 15-9, paragraph (4) of the Supplementary Provisions of the Former Act that was renovated during the period from April 1, 2007 through March 31, 2016, the provisions then in force continue to govern.
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**第十二項** 平成十九年四月一日から平成二十八年三月三十一日までの間に改修された旧法附則第十五条の九第五項に規定する区分所有に係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-4281-13/art-18/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-12
With regard to fixed assets tax imposed on houses held in unit ownership prescribed in Article 15-9, paragraph (5) of the Supplementary Provisions of the Former Act that were renovated during the period from April 1, 2007 through March 31, 2016, the provisions then in force continue to govern.
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**第十三項** 新法附則第十七条の三及び第十七条の四の規定は、平成二十九年度以後の年度分の固定資産税について適用する。
suppl-4281-13/art-18/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-13
The provisions of Article 17-3 and Article 17-4 of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years.
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**第十四項** 平成二十三年三月十一日から平成二十八年三月三十一日までの間に取得（共有持分の取得を含む。）され、又は改良された旧法附則第五十六条第十二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、同項の規定は、なおその効力を有する。
suppl-4281-13/art-18/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-14
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 56, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56, paragraph (12) of the Supplementary Provisions of the Former Act remain in force.
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**第十五項** 平成二十三年三月十一日から平成二十八年三月三十一日までの間に取得（共有持分の取得を含む。）された旧法附則第五十六条第十五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、同項の規定は、なおその効力を有する。この場合における同項の規定の適用については、平成二十四年四月一日から平成二十八年三月三十一日までの間に総務大臣が地方税法附則第五十一条第四項の規定により指定して公示した同項に規定する居住困難区域のうち、地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成二十四年法律第十七号）の施行の日以後最初に同項の規定により指定して公示した区域については、平成二十三年三月十一日を旧法附則第五十六条第十五項に規定する居住困難区域を指定する旨の公示があった日とみなす。
suppl-4281-13/art-18/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-15
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 56, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56, paragraph (15) of the Supplementary Provisions of the Former Act remain in force. In this case, with respect to the application of Article 56, paragraph (15) of the Supplementary Provisions of the Former Act, among the areas unfit for habitation prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the Local Tax Act that the Minister for Internal Affairs and Communications designated and publicly notified pursuant to Article 51, paragraph (4) of the Supplementary Provisions of the Local Tax Act during the period from April 1, 2012 through March 31, 2016, the area first designated and publicly notified pursuant to that paragraph on or after the date of enforcement of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 17 of 2012) is deemed to be an area for which March 11, 2011 was the date of the public notice designating the area unfit for habitation prescribed in Article 56, paragraph (15) of the Supplementary Provisions of the Former Act.
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**第十六項** 平成二十三年三月十一日から平成二十八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五十六条の二第三項に規定する車両等に対して課する固定資産税については、同項及び同条第六項の規定は、なおその効力を有する。
suppl-4281-13/art-18/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-16
With regard to fixed assets tax imposed on vehicles, etc. prescribed in Article 56-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56-2, paragraph (3) of the Supplementary Provisions of the Former Act and Article 56-2, paragraph (6) of the Supplementary Provisions of the Former Act remain in force.
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**第十七項** 平成二十三年三月十一日から平成二十八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五十六条の二第四項に規定する家屋又は償却資産に対して課する固定資産税については、同項から同条第六項までの規定は、なおその効力を有する。
suppl-4281-13/art-18/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-17
With regard to fixed assets tax imposed on houses or depreciable assets prescribed in Article 56-2, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56-2, paragraphs (4) through (6) of the Supplementary Provisions of the Former Act remain in force.
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### 第十九条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax
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suppl-4281-13/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19
**第一項** 新法の規定中軽自動車税に関する部分は、平成二十八年度分の軽自動車税について適用し、平成二十七年度以前の年度分の軽自動車税については、なお従前の例による。
suppl-4281-13/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19/par-1
The provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2016, and with regard to light motor vehicle tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
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**第二項** 前項の規定によりなお従前の例によることとされた旧法附則第五十七条第五項、第七項又は第九項の規定により納税義務を免除される平成二十六年度分及び平成二十七年度分の軽自動車税に係る地方団体の徴収金に係る同条第十項の規定による還付又は同条第十一項の規定による充当については、なお従前の例による。
suppl-4281-13/art-19/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19/par-2
With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the Former Act, pertaining to local government levies on light motor vehicle tax for fiscal 2014 and fiscal 2015 for which tax liability is exempted under Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the Former Act and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.
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### 第十九条の二
suppl-4281-13/art-19-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19-2
**第一項** 二十九年新法の規定中軽自動車税に関する部分は、平成二十九年度以後の年度分の軽自動車税について適用し、平成二十八年度分までの軽自動車税については、なお従前の例による。
suppl-4281-13/art-19-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19-2/par-1
The provisions of the 2017 New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2017 and subsequent fiscal years, and with regard to light motor vehicle tax for fiscal 2016 and earlier fiscal years, the provisions then in force continue to govern.
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**第二項** 前項の規定によりなお従前の例によることとされた二十九年旧法附則第五十七条第五項、第七項又は第九項の規定により納税義務を免除される平成二十七年度分及び平成二十八年度分の軽自動車税に係る地方団体の徴収金に係る同条第十項の規定による還付又は同条第十一項の規定による充当については、なお従前の例による。
suppl-4281-13/art-19-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19-2/par-2
With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the 2017 Former Act or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the 2017 Former Act, pertaining to local government levies on light motor vehicle tax for fiscal 2015 and fiscal 2016 for which tax liability is exempted under Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the 2017 Former Act and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.
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### 第二十条
suppl-4281-13/art-20 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20
**第一項** 元年新法の規定中軽自動車税の環境性能割に関する部分は、附則第一条第五号の四に掲げる規定の施行の日以後に取得された三輪以上の軽自動車に対して課する軽自動車税の環境性能割について適用する。
suppl-4281-13/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-1
The provisions of the Local Tax Act as Amended in 2019 relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions.
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**第二項** 元年新法附則第二十九条の十第一項の条例又は規則の制定に関し必要な手続その他の行為は、附則第一条第五号の四に掲げる規定の施行の日前においても行うことができる。
suppl-4281-13/art-20/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-2
Procedures and other acts necessary for the enactment of the Prefectural or Municipal Ordinance or rules under Article 29-10, paragraph (1) of the Supplementary Provisions of the Local Tax Act as Amended in 2019 may be carried out even before the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions.
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**第三項** 元年新法の規定中軽自動車税の種別割に関する部分は、令和二年度以後の年度分の軽自動車税の種別割について適用し、令和元年度分までの軽自動車税については、なお従前の例による。
suppl-4281-13/art-20/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-3
The provisions of the Local Tax Act as Amended in 2019 relating to the type-based levy of light motor vehicle tax apply to the type-based levy of light motor vehicle tax for fiscal 2020 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2019, the provisions then in force continue to govern.
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**第四項** 前項の規定によりなお従前の例によることとされた元年旧法附則第五十七条第五項、第七項又は第九項の規定により納税義務を免除される令和元年度分までの軽自動車税に係る地方団体の徴収金に係る同条第十項の規定による還付又は同条第十一項の規定による充当については、なお従前の例による。
suppl-4281-13/art-20/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-4
With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019 or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019, pertaining to local government levies on light motor vehicle tax up to fiscal 2019 for which tax liability is exempted under Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019 and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.
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### 第二十一条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
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suppl-4281-13/art-21 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-21
**第一項** 新法第四百八十三条第四項及び第四百八十四条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第四百八十三条第一項又は第四百八十四条第二項に規定する申告書の提出期限が到来する市町村たばこ税について適用する。この場合において、同日前に当該提出期限が到来した市町村たばこ税に係る旧法第四百八十三条に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第四百八十四条に規定する重加算金は、新法第四百八十三条第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-21/par-1
The provisions of Article 483, paragraph (4) and Article 484, paragraph (3) of the New Act apply to municipal tobacco tax for which the deadline for filing the return prescribed in Article 483, paragraph (1) or Article 484, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 483 of the Former Act (excluding that to which Article 483, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 484 of the Former Act, pertaining to municipal tobacco tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 483, paragraph (4) of the New Act.
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### 第二十二条（鉱産税に関する経過措置） — Transitional Measures Concerning Mineral Product Tax
caption: machine translation, not official
suppl-4281-13/art-22 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-22
**第一項** 新法第五百三十六条第四項及び第五百三十七条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第五百三十六条第一項又は第五百三十七条第二項に規定する申告書の提出期限が到来する鉱産税について適用する。この場合において、同日前に当該提出期限が到来した鉱産税に係る旧法第五百三十六条に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第五百三十七条に規定する重加算金は、新法第五百三十六条第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-22/par-1
The provisions of Article 536, paragraph (4) and Article 537, paragraph (3) of the New Act apply to mineral product tax for which the deadline for filing the return prescribed in Article 536, paragraph (1) or Article 537, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 536 of the Former Act (excluding that to which Article 536, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 537 of the Former Act, pertaining to mineral product tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 536, paragraph (4) of the New Act.
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### 第二十三条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
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suppl-4281-13/art-23 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-23
**第一項** 新法第六百九条第四項及び第六百十条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第六百九条第一項又は第六百十条第二項に規定する申告書の提出期限が到来する特別土地保有税について適用する。この場合において、同日前に当該提出期限が到来した特別土地保有税に係る旧法第六百九条に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第六百十条に規定する重加算金は、新法第六百九条第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-23/par-1
The provisions of Article 609, paragraph (4) and Article 610, paragraph (3) of the New Act apply to special land holding tax for which the deadline for filing the return prescribed in Article 609, paragraph (1) or Article 610, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 609 of the Former Act (excluding that to which Article 609, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 610 of the Former Act, pertaining to special land holding tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 609, paragraph (4) of the New Act.
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### 第二十四条（市町村法定外普通税に関する経過措置） — Transitional Measures Concerning Municipal Non-Statutory Ordinary Tax
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suppl-4281-13/art-24 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-24
**第一項** 新法第六百八十八条第四項及び第六百八十九条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第六百八十八条第一項又は第六百八十九条第二項に規定する納入申告書の提出期限が到来する市町村法定外普通税について適用する。この場合において、同日前に当該提出期限が到来した市町村法定外普通税に係る旧法第六百八十八条に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第六百八十九条に規定する重加算金は、新法第六百八十八条第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-24/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-24/par-1
The provisions of Article 688, paragraph (4) and Article 689, paragraph (3) of the New Act apply to municipal non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 688, paragraph (1) or Article 689, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 688 of the Former Act (excluding that to which Article 688, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 689 of the Former Act, pertaining to municipal non-statutory ordinary tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 688, paragraph (4) of the New Act.
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### 第二十五条（入湯税に関する経過措置） — Transitional Measures Concerning Bathing Tax
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suppl-4281-13/art-25 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-25
**第一項** 新法第七百一条の十二第四項及び第七百一条の十三第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七百一条の十二第一項又は第七百一条の十三第二項に規定する納入申告書の提出期限が到来する入湯税について適用する。この場合において、同日前に当該提出期限が到来した入湯税に係る旧法第七百一条の十二に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第七百一条の十三に規定する重加算金は、新法第七百一条の十二第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-25/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-25/par-1
The provisions of Article 701-12, paragraph (4) and Article 701-13, paragraph (3) of the New Act apply to bathing tax for which the deadline for filing the remittance return prescribed in Article 701-12, paragraph (1) or Article 701-13, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 701-12 of the Former Act (excluding that to which Article 701-12, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 701-13 of the Former Act, pertaining to bathing tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 701-12, paragraph (4) of the New Act.
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### 第二十六条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
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suppl-4281-13/art-26 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-26
**第一項** 新法第七百一条の六十一第四項及び第七百一条の六十二第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七百一条の六十一第一項又は第七百一条の六十二第二項に規定する申告書の提出期限が到来する事業所税について適用する。この場合において、同日前に当該提出期限が到来した事業所税に係る旧法第七百一条の六十一に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第七百一条の六十二に規定する重加算金は、新法第七百一条の六十一第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-26/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-26/par-1
The provisions of Article 701-61, paragraph (4) and Article 701-62, paragraph (3) of the New Act apply to business office tax for which the deadline for filing the return prescribed in Article 701-61, paragraph (1) or Article 701-62, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 701-61 of the Former Act (excluding that to which Article 701-61, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 701-62 of the Former Act, pertaining to business office tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 701-61, paragraph (4) of the New Act.
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### 第二十七条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
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suppl-4281-13/art-27 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27
**第一項** 別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、平成二十八年度以後の年度分の都市計画税について適用し、平成二十七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-4281-13/art-27/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-1
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2016 and subsequent fiscal years, and with regard to city planning tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
machine translation, not official
**第二項** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号）の施行の日の翌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新設され、又は増設された旧法附則第十五条第一項に規定する特定倉庫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-4281-13/art-27/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-2
With regard to city planning tax imposed on specified warehouses prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. for the Improvement of the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011) to the day preceding the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions, the provisions then in force continue to govern.
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**第三項** 都市再生特別措置法等の一部を改正する法律（平成二十六年法律第三十九号）の施行の日から平成二十八年三月三十一日までの間に新たに取得された旧法附則第十五条第四十二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-4281-13/art-27/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-3
For city planning tax imposed on houses prescribed in Article 15, paragraph (42) of the Supplementary Provisions of the Former Act that are newly acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 39 of 2014) through March 31, 2016, the provisions then in force continue to govern.
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**第四項** 平成二十七年新会社が直接その本来の事業の用に供する新法附則第十五条の二第二項に規定する固定資産に対して課する平成二十八年度分の都市計画税に係る同項の規定の適用については、同項中「旅客会社」とあるのは、「旅客会社又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社」とする。
suppl-4281-13/art-27/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-4
With regard to the application of the provisions of Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act to city planning tax for fiscal 2016 imposed on fixed assets prescribed in that paragraph that the 2015 new company uses directly for its principal business, the phrase "passenger railway company" in that paragraph is deemed to be replaced with "passenger railway company or the new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)".
machine translation, not official
**第五項** 平成二十七年新会社が所有し、又は独立行政法人鉄道建設・運輸施設整備支援機構法第十三条第一項第三号若しくは第六号の規定に基づき借り受け、独立行政法人日本高速道路保有・債務返済機構法第十二条第二項第二号の規定に基づき利用し、若しくは鉄道施設の貸付けを行う法人で政令で定めるものから借り受ける固定資産のうち、直接その本来の事業の用に供する固定資産で政令で定めるものに対して課する都市計画税の課税標準は、新法第七百二条第一項の規定にかかわらず、平成二十九年度分及び平成三十年度分の都市計画税に限り、当該固定資産に係る都市計画税の課税標準となるべき価格の五分の三の額とする。
suppl-4281-13/art-27/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-5
The tax base of city planning tax imposed on fixed assets that the 2015 new company owns, or borrows pursuant to the provisions of Article 13, paragraph (1), item (iii) or item (vi) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency, or uses pursuant to the provisions of Article 12, paragraph (2), item (ii) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency, or borrows from a corporation specified by Cabinet Order that leases railway facilities, being fixed assets specified by Cabinet Order that are used directly for its principal business, is, notwithstanding the provisions of Article 702, paragraph (1) of the New Act, limited to city planning tax for fiscal 2017 and fiscal 2018, an amount equivalent to three-fifths of the price that is to be the tax base of city planning tax on those fixed assets.
machine translation, not official
**第六項** 平成二十七年新会社が直接その本来の事業の用に供する新法附則第十五条の三に規定する固定資産に対して課する平成二十八年度分の都市計画税に係る同条の規定の適用については、同条中「旅客会社」とあるのは、「旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社」とする。
suppl-4281-13/art-27/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-6
With regard to the application of the provisions of Article 15-3 of the Supplementary Provisions of the New Act to city planning tax for fiscal 2016 imposed on fixed assets prescribed in that Article that the 2015 new company uses directly for its principal business, the phrase "passenger railway company" in that Article is deemed to be replaced with "passenger railway company, or the new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)".
machine translation, not official
**第七項** 新法附則第十七条の三及び第十七条の四の規定は、平成二十九年度以後の年度分の都市計画税について適用する。
suppl-4281-13/art-27/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-7
The provisions of Article 17-3 and Article 17-4 of the Supplementary Provisions of the New Act apply to city planning tax for fiscal years on or after fiscal 2017.
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### 第二十八条（水利地益税等に関する経過措置） — Transitional Measures concerning Water Utilization and Land Benefit Tax, etc.
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suppl-4281-13/art-28 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-28
**第一項** 新法第七百二十一条第四項及び第七百二十二条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七百二十一条第一項又は第七百二十二条第二項に規定する納入申告書の提出期限が到来する水利地益税等について適用する。この場合において、同日前に当該提出期限が到来した水利地益税等に係る旧法第七百二十一条に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第七百二十二条に規定する重加算金は、新法第七百二十一条第四項に規定する不申告加算金等とみなす。
suppl-4281-13/art-28/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-28/par-1
The provisions of Article 721, paragraph (4) and Article 722, paragraph (3) of the New Act apply to water utilization and land benefit tax, etc. for which the deadline for filing the remittance return prescribed in Article 721, paragraph (1) or Article 722, paragraph (2) of the New Act falls on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions; in this case, the additional charge for failure to file prescribed in Article 721 of the Former Act (excluding that to which the provisions of paragraph (4) of that Article apply) or the substantial additional charge prescribed in Article 722 of the Former Act, relating to water utilization and land benefit tax, etc. for which that deadline fell before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 721, paragraph (4) of the New Act.
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### 第二十九条（法定外目的税に関する経過措置） — Transitional Measures Concerning Non-Statutory Earmarked Tax
caption: machine translation, not official
suppl-4281-13/art-29 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-29
**第一項** 新法第七百三十三条の十八第五項及び第七百三十三条の十九第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七百三十三条の十八第一項又は第七百三十三条の十九第二項に規定する納入申告書の提出期限が到来する法定外目的税について適用する。この場合において、同日前に当該提出期限が到来した法定外目的税に係る旧法第七百三十三条の十八に規定する不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七百三十三条の十九に規定する重加算金は、新法第七百三十三条の十八第五項に規定する不申告加算金等とみなす。
suppl-4281-13/art-29/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-29/par-1
The provisions of Article 733-18, paragraph (5) and Article 733-19, paragraph (3) of the New Act apply to non-statutory earmarked tax for which the deadline for filing the remittance return prescribed in Article 733-18, paragraph (1) or Article 733-19, paragraph (2) of the New Act falls on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions; in this case, the additional charge for failure to file prescribed in Article 733-18 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge prescribed in Article 733-19 of the Former Act, relating to non-statutory earmarked tax for which that deadline fell before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 733-18, paragraph (5) of the New Act.
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### 第三十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4281-13/art-33 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-33 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-33
**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地方法人特別税並びに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-4281-13/art-33/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-33/par-1
With regard to the application of penal provisions to acts committed before this Act (for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect, and to acts committed after this Act comes into effect concerning local taxes and special local corporation tax for which the provisions then in force 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
### 第三十四条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4281-13/art-34 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-34
**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-4281-13/art-34/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-34/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
---
## Cites
- suppl-4281-13/art-1/par-1/item-1: 次号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-1/par-1/item-1: 附則第三条第十二項 → 地方税法 附則第三条第十二項 (Supplementary Provisions, Article 3, paragraph (12)), suppl-4281-13/art-3/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-12
- suppl-4281-13/art-1/par-1/item-1: 第十三項 → 地方税法 附則第三条第十三項 (Supplementary Provisions, Article 3, paragraph (13)), suppl-4281-13/art-3/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-13
- suppl-4281-13/art-1/par-1/item-1: 第十六条第十一項 → 地方税法 附則第十六条第十一項 (Supplementary Provisions, Article 16, paragraph (11)), suppl-4281-13/art-16/par-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-11
- suppl-4281-13/art-1/par-1/item-1: 第十二項 → 地方税法 附則第十六条第十二項 (Supplementary Provisions, Article 16, paragraph (12)), suppl-4281-13/art-16/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-12
- suppl-4281-13/art-1/par-1/item-2: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4281-13/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-2
- suppl-4281-13/art-1/par-1/item-2: 附則第三条第四項から第七項まで → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4281-13/art-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-4
- suppl-4281-13/art-1/par-1/item-2: 附則第三条第四項から第七項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4281-13/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-5
- suppl-4281-13/art-1/par-1/item-2: 附則第三条第四項から第七項まで → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4281-13/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-6
- suppl-4281-13/art-1/par-1/item-2: 附則第三条第四項から第七項まで → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-4281-13/art-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-7
- suppl-4281-13/art-1/par-1/item-2: 第十一項 → 地方税法 附則第三条第十一項 (Supplementary Provisions, Article 3, paragraph (11)), suppl-4281-13/art-3/par-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-11
- suppl-4281-13/art-1/par-1/item-2: 第五条第九項 → 地方税法 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4281-13/art-5/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-9
- suppl-4281-13/art-1/par-1/item-2: 第十項 → 地方税法 附則第五条第十項 (Supplementary Provisions, Article 5, paragraph (10)), suppl-4281-13/art-5/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-10
- suppl-4281-13/art-1/par-1/item-2: 第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4281-13/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-8
- suppl-4281-13/art-1/par-1/item-2: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4281-13/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-9
- suppl-4281-13/art-1/par-1/item-2: 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-4281-13/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10/par-2
- suppl-4281-13/art-1/par-1/item-2: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4281-13/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-12
- suppl-4281-13/art-1/par-1/item-2: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4281-13/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-15
- suppl-4281-13/art-1/par-1/item-2: 第十六条第四項から第六項まで → 地方税法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4281-13/art-16/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-4
- suppl-4281-13/art-1/par-1/item-2: 第十六条第四項から第六項まで → 地方税法 附則第十六条第五項 (Supplementary Provisions, Article 16, paragraph (5)), suppl-4281-13/art-16/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-5
- suppl-4281-13/art-1/par-1/item-2: 第十六条第四項から第六項まで → 地方税法 附則第十六条第六項 (Supplementary Provisions, Article 16, paragraph (6)), suppl-4281-13/art-16/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-6
- suppl-4281-13/art-1/par-1/item-2: 第十項 → 地方税法 附則第十六条第十項 (Supplementary Provisions, Article 16, paragraph (10)), suppl-4281-13/art-16/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-10
- suppl-4281-13/art-1/par-1/item-2: 第二十一条から第二十六条まで → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4281-13/art-21 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-21
- suppl-4281-13/art-1/par-1/item-2: 第二十一条から第二十六条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4281-13/art-22 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-22
- suppl-4281-13/art-1/par-1/item-2: 第二十一条から第二十六条まで → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4281-13/art-23 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-23
- suppl-4281-13/art-1/par-1/item-2: 第二十一条から第二十六条まで → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4281-13/art-24 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-24
- suppl-4281-13/art-1/par-1/item-2: 第二十一条から第二十六条まで → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4281-13/art-25 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-25
- suppl-4281-13/art-1/par-1/item-2: 第二十一条から第二十六条まで → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4281-13/art-26 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-26
- suppl-4281-13/art-1/par-1/item-2: 第二十八条 → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4281-13/art-28 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-28
- suppl-4281-13/art-1/par-1/item-2: 第二十九条 → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4281-13/art-29 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-29
- suppl-4281-13/art-1/par-1/item-2: 第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-1/par-1/item-3: 第十五号 → 地方税法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4281-13/art-1/par-1/item-15 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-15
- suppl-4281-13/art-1/par-1/item-3: 附則第五条第六項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4281-13/art-5/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-6
- suppl-4281-13/art-1/par-1/item-3: 第十三条の二 → 地方税法 附則第十三条の二 (Supplementary Provisions, Article 13-2), suppl-4281-13/art-13-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2
- suppl-4281-13/art-1/par-1/item-3: 第十九条の二 → 地方税法 附則第十九条の二 (Supplementary Provisions, Article 19-2), suppl-4281-13/art-19-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19-2
- suppl-4281-13/art-1/par-1/item-4: 附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4281-13/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4/par-1
- suppl-4281-13/art-1/par-1/item-4: 第十七条第一項 → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-4281-13/art-17/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17/par-1
- suppl-4281-13/art-1/par-1/item-5: 附則第五条第七項 → 地方税法 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4281-13/art-5/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-7
- suppl-4281-13/art-1/par-1/item-5-4: 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-4281-13/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-4
- suppl-4281-13/art-1/par-1/item-5-4: 第五号の二 → 地方税法 附則第一条第一項第五号の二 (Supplementary Provisions, Article 1, paragraph (1), item (v-2)), suppl-4281-13/art-1/par-1/item-5-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-2
- suppl-4281-13/art-1/par-1/item-5-4: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4281-13/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4/par-2
- suppl-4281-13/art-1/par-1/item-5-4: 第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4281-13/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6
- suppl-4281-13/art-1/par-1/item-5-4: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4281-13/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-11
- suppl-4281-13/art-1/par-1/item-5-4: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4281-13/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14
- suppl-4281-13/art-1/par-1/item-5-4: 第十七条第二項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4281-13/art-17/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17/par-2
- suppl-4281-13/art-1/par-1/item-5-4: 第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-4281-13/art-17/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17/par-3
- suppl-4281-13/art-1/par-1/item-5-4: 第二十条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4281-13/art-20 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20
- suppl-4281-13/art-1/par-1/item-5-4: 第二項 → 地方税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4281-13/art-20/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-2
- suppl-4281-13/art-1/par-1/item-11: 第一項 → 地方税法 附則第一条第一項 (Supplementary Provisions, Article 1, paragraph (1)), suppl-4281-13/art-1/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1
- suppl-4281-13/art-1/par-1/item-11: 暫定措置法第二条 → e-Gov law 420AC0000000025, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4281-13/art-1/par-1/item-11: 地方法人特別税等に関する暫定措置法（平成二十年法律第二十五号。以下「暫定措置法」という。）第二条第一項 → e-Gov law 420AC0000000025, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-4281-13/art-1/par-1/item-11: 附則第三条第九項 → 地方税法 附則第三条第九項 (Supplementary Provisions, Article 3, paragraph (9)), suppl-4281-13/art-3/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-9
- suppl-4281-13/art-1/par-1/item-11: 第十四項 → 地方税法 附則第三条第十四項 (Supplementary Provisions, Article 3, paragraph (14)), suppl-4281-13/art-3/par-14 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-14
- suppl-4281-13/art-1/par-1/item-11: 第五条第十二項 → 地方税法 附則第五条第十二項 (Supplementary Provisions, Article 5, paragraph (12)), suppl-4281-13/art-5/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-12
- suppl-4281-13/art-1/par-1/item-11: 第十三項 → 地方税法 附則第五条第十三項 (Supplementary Provisions, Article 5, paragraph (13)), suppl-4281-13/art-5/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-13
- suppl-4281-13/art-1/par-1/item-11: 第十六条第八項 → 地方税法 附則第十六条第八項 (Supplementary Provisions, Article 16, paragraph (8)), suppl-4281-13/art-16/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-8
- suppl-4281-13/art-1/par-1/item-11: 第十三項 → 地方税法 附則第十六条第十三項 (Supplementary Provisions, Article 16, paragraph (13)), suppl-4281-13/art-16/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-13
- suppl-4281-13/art-1/par-1/item-11: 第十四項 → 地方税法 附則第十六条第十四項 (Supplementary Provisions, Article 16, paragraph (14)), suppl-4281-13/art-16/par-14 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-14
- suppl-4281-13/art-1/par-1/item-12: 附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4281-13/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-7/par-2
- suppl-4281-13/art-1/par-1/item-13: 附則第十八条第三項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4281-13/art-18/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-3
- suppl-4281-13/art-1/par-1/item-13: 第二十七条第二項 → 地方税法 附則第二十七条第二項 (Supplementary Provisions, Article 27, paragraph (2)), suppl-4281-13/art-27/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-2
- suppl-4281-13/art-1/par-1/item-14: 附則第五条第十四項 → 地方税法 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4281-13/art-5/par-14 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-14
- suppl-4281-13/art-1/par-1/item-15: 附則第六条第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4281-13/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-5
- suppl-4281-13/art-1/par-1/item-15: 電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）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-4271-47/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4271-47/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-47/art-1/par-1/item-5
- suppl-4281-13/art-2/par-1: 第十条の三 → 地方税法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/en/local-tax-act/art-10-3 · https://japanlaw.org/l/325AC0000000226/art-10-3
- suppl-4281-13/art-2/par-1: 前条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-2/par-2: 新法第十一条の七 → 地方税法 第十一条の七 (Article 11-7), art-11-7 — https://japanlaw.org/en/local-tax-act/art-11-7 · https://japanlaw.org/l/325AC0000000226/art-11-7
- suppl-4281-13/art-2/par-2: 前条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-2/par-2: この項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4281-13/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-2/par-2
- suppl-4281-13/art-3/par-3: 新法第三百二十九条第一項 → 地方税法 第三百二十九条第一項 (Article 329, paragraph (1)), art-329/par-1 — https://japanlaw.org/en/local-tax-act/art-329/par-1 · https://japanlaw.org/l/325AC0000000226/art-329/par-1
- suppl-4281-13/art-3/par-4: 新法第七十一条の十四第四項 → 地方税法 第七十一条の十四第四項 (Article 71-14, paragraph (4)), art-71-14/par-4 — https://japanlaw.org/en/local-tax-act/art-71-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-4
- suppl-4281-13/art-3/par-4: 第七十一条の十五第三項 → 地方税法 第七十一条の十五第三項 (Article 71-15, paragraph (3)), art-71-15/par-3 — https://japanlaw.org/en/local-tax-act/art-71-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-15/par-3
- suppl-4281-13/art-3/par-4: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-3/par-4: 新法第七十一条の十四第一項 → 地方税法 第七十一条の十四第一項 (Article 71-14, paragraph (1)), art-71-14/par-1 — https://japanlaw.org/en/local-tax-act/art-71-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-1
- suppl-4281-13/art-3/par-4: 第七十一条の十五第二項 → 地方税法 第七十一条の十五第二項 (Article 71-15, paragraph (2)), art-71-15/par-2 — https://japanlaw.org/en/local-tax-act/art-71-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-15/par-2
- suppl-4281-13/art-3/par-5: 新法第七十一条の三十五第五項 → 地方税法 第七十一条の三十五第五項 (Article 71-35, paragraph (5)), art-71-35/par-5 — https://japanlaw.org/en/local-tax-act/art-71-35/par-5 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-5
- suppl-4281-13/art-3/par-5: 第七十一条の三十六第三項 → 地方税法 第七十一条の三十六第三項 (Article 71-36, paragraph (3)), art-71-36/par-3 — https://japanlaw.org/en/local-tax-act/art-71-36/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-36/par-3
- suppl-4281-13/art-3/par-5: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-3/par-5: 新法第七十一条の三十五第一項 → 地方税法 第七十一条の三十五第一項 (Article 71-35, paragraph (1)), art-71-35/par-1 — https://japanlaw.org/en/local-tax-act/art-71-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-1
- suppl-4281-13/art-3/par-5: 第七十一条の三十六第二項 → 地方税法 第七十一条の三十六第二項 (Article 71-36, paragraph (2)), art-71-36/par-2 — https://japanlaw.org/en/local-tax-act/art-71-36/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-36/par-2
- suppl-4281-13/art-3/par-6: 新法第七十一条の五十五第五項 → 地方税法 第七十一条の五十五第五項 (Article 71-55, paragraph (5)), art-71-55/par-5 — https://japanlaw.org/en/local-tax-act/art-71-55/par-5 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-5
- suppl-4281-13/art-3/par-6: 第七十一条の五十六第三項 → 地方税法 第七十一条の五十六第三項 (Article 71-56, paragraph (3)), art-71-56/par-3 — https://japanlaw.org/en/local-tax-act/art-71-56/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-56/par-3
- suppl-4281-13/art-3/par-6: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-3/par-6: 新法第七十一条の五十五第一項 → 地方税法 第七十一条の五十五第一項 (Article 71-55, paragraph (1)), art-71-55/par-1 — https://japanlaw.org/en/local-tax-act/art-71-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-1
- suppl-4281-13/art-3/par-6: 第七十一条の五十六第二項 → 地方税法 第七十一条の五十六第二項 (Article 71-56, paragraph (2)), art-71-56/par-2 — https://japanlaw.org/en/local-tax-act/art-71-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-56/par-2
- suppl-4281-13/art-3/par-7: 新法附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3251-226/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1
- suppl-4281-13/art-3/par-7: 第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1/item-1
- suppl-4281-13/art-3/par-7: 第四条の二第一項 → 地方税法 附則第四条の二第一項 (Supplementary Provisions, Article 4-2, paragraph (1)), suppl-3251-226/art-4-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-1
- suppl-4281-13/art-3/par-7: 第一号 → 地方税法 附則第四条の二第一項第一号 (Supplementary Provisions, Article 4-2, paragraph (1), item (i)), suppl-3251-226/art-4-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-1/item-1
- suppl-4281-13/art-3/par-7: 第三十五条の二の六第二項 → 地方税法 附則第三十五条の二の六第二項 (Supplementary Provisions, Article 35-2-6, paragraph (2)), suppl-3251-226/art-35-2-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-2
- suppl-4281-13/art-3/par-7: 第三十五条の三の三第三項 → 地方税法 附則第三十五条の三の三第三項 (Supplementary Provisions, Article 35-3-3, paragraph (3)), suppl-3251-226/art-35-3-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3
- suppl-4281-13/art-3/par-9: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4
- suppl-4281-13/art-3/par-9: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection
- suppl-4281-13/art-3/par-9: この項 → 地方税法 附則第三条第九項 (Supplementary Provisions, Article 3, paragraph (9)), suppl-4281-13/art-3/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-9
- suppl-4281-13/art-3/par-9: 附則第十六条第八項 → 地方税法 附則第十六条第八項 (Supplementary Provisions, Article 16, paragraph (8)), suppl-4281-13/art-16/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-8
- suppl-4281-13/art-3/par-9: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4281-13/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-11
- suppl-4281-13/art-3/par-10: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4281-13/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-11
- suppl-4281-13/art-3/par-10: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4
- suppl-4281-13/art-3/par-10: 新法附則第八条第四項 → 地方税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-3251-226/art-8/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-6
- suppl-4281-13/art-3/par-11: 新法第五十六条第四項 → 地方税法 第五十六条第四項 (Article 56, paragraph (4)), art-56/par-4 — https://japanlaw.org/en/local-tax-act/art-56/par-4 · https://japanlaw.org/l/325AC0000000226/art-56/par-4
- suppl-4281-13/art-3/par-11: 第六十四条第三項 → 地方税法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/en/local-tax-act/art-64/par-3 · https://japanlaw.org/l/325AC0000000226/art-64/par-3
- suppl-4281-13/art-3/par-11: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-3/par-11: 新法第五十六条第二項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/local-tax-act/art-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-2
- suppl-4281-13/art-3/par-11: 第六十四条第一項 → 地方税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/local-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000226/art-64/par-1
- suppl-4281-13/art-3/par-12: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4281-13/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-1
- suppl-4281-13/art-3/par-13: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4281-13/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-1
- suppl-4281-13/art-3/par-14: 新法附則第八条の二の二第一項から第六項まで → 地方税法 附則第八条の二の二第一項 (Supplementary Provisions, Article 8-2-2, paragraph (1)), suppl-3251-226/art-8-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-1
- suppl-4281-13/art-3/par-14: 新法附則第八条の二の二第一項から第六項まで → 地方税法 附則第八条の二の二第二項 (Supplementary Provisions, Article 8-2-2, paragraph (2)), suppl-3251-226/art-8-2-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-2
- suppl-4281-13/art-3/par-14: 新法附則第八条の二の二第一項から第六項まで → 地方税法 附則第八条の二の二第三項 (Supplementary Provisions, Article 8-2-2, paragraph (3)), suppl-3251-226/art-8-2-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-3
- suppl-4281-13/art-3/par-14: 新法附則第八条の二の二第一項から第六項まで → 地方税法 附則第八条の二の二第五項 (Supplementary Provisions, Article 8-2-2, paragraph (5)), suppl-3251-226/art-8-2-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-5
- suppl-4281-13/art-3/par-14: 新法附則第八条の二の二第一項から第六項まで → 地方税法 附則第八条の二の二第六項 (Supplementary Provisions, Article 8-2-2, paragraph (6)), suppl-3251-226/art-8-2-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-6
- suppl-4281-13/art-3/par-14: 第十四項 → 地方税法 附則第八条の二の二第八項 (Supplementary Provisions, Article 8-2-2, paragraph (8)), suppl-3251-226/art-8-2-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-8
- suppl-4281-13/art-3/par-14: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4281-13/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-11
- suppl-4281-13/art-3/par-15: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5
- suppl-4281-13/art-3/par-15: 同条第六項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/en/local-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000226/art-53/par-6
- suppl-4281-13/art-3/par-15/item-1: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5
- suppl-4281-13/art-3/par-15/item-1: この項 → 地方税法 附則第三条第十五項 (Supplementary Provisions, Article 3, paragraph (15)), suppl-4281-13/art-3/par-15 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-15
- suppl-4281-13/art-3/par-15/item-1: 次号 → 地方税法 附則第三条第十五項第二号 (Supplementary Provisions, Article 3, paragraph (15), item (ii)), suppl-4281-13/art-3/par-15/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-15/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-15/item-2
- suppl-4281-13/art-3/par-15/item-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）第二条 → e-Gov law 428AC0000000015, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4281-13/art-4/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-4281-13/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-4
- suppl-4281-13/art-4/par-1: 附則第十七条第一項 → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-4281-13/art-17/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17/par-1
- suppl-4281-13/art-4/par-1: 附則第四条の四第一項 → 地方税法 附則第四条の五第一項 (Supplementary Provisions, Article 4-5, paragraph (1)), suppl-3251-226/art-4-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-5/par-1
- suppl-4281-13/art-4/par-1: 第二項 → 地方税法 附則第四条の五第二項 (Supplementary Provisions, Article 4-5, paragraph (2)), suppl-3251-226/art-4-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-5/par-2
- suppl-4281-13/art-4/par-2: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-4/par-2: 第五十一条第一項 → 地方税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1
- suppl-4281-13/art-4/par-2: 附則第八条の二の二第一項 → 地方税法 附則第八条の二の二第一項 (Supplementary Provisions, Article 8-2-2, paragraph (1)), suppl-3251-226/art-8-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-1
- suppl-4281-13/art-4/par-2: 第三項 → 地方税法 附則第八条の二の二第三項 (Supplementary Provisions, Article 8-2-2, paragraph (3)), suppl-3251-226/art-8-2-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-3
- suppl-4281-13/art-5/par-2: 新法第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4281-13/art-5/par-2: 次項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4281-13/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-3
- suppl-4281-13/art-5/par-2: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4281-13/art-5/par-2: 次項から第五項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4281-13/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4
- suppl-4281-13/art-5/par-2: 次項から第五項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4281-13/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-5
- suppl-4281-13/art-5/par-2: 第二条第一項 → e-Gov law 420AC0000000025, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-4281-13/art-5/par-2: 新法第七十二条の二十四の七第一項第一号 → 地方税法 第七十二条の二十四の七第一項第一号 (Article 72-24-7, paragraph (1), item (i)), art-72-24-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1
- suppl-4281-13/art-5/par-2: 新法第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/art-72-25 · https://japanlaw.org/l/325AC0000000226/art-72-25
- suppl-4281-13/art-5/par-2: 新法第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/art-72-28 · https://japanlaw.org/l/325AC0000000226/art-72-28
- suppl-4281-13/art-5/par-2: 新法第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/art-72-29 · https://japanlaw.org/l/325AC0000000226/art-72-29
- suppl-4281-13/art-5/par-2/item-1: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4281-13/art-5/par-2/item-1: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4281-13/art-5/par-2/item-2: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4281-13/art-5/par-2/item-2: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4281-13/art-5/par-2/item-3: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4281-13/art-5/par-2/item-3: 新法第七十二条の二十四の七第一項第一号 → 地方税法 第七十二条の二十四の七第一項第一号 (Article 72-24-7, paragraph (1), item (i)), art-72-24-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1
- suppl-4281-13/art-5/par-2/item-3: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4281-13/art-5/par-2/item-3: 第四項第三号 → 地方税法 附則第五条第四項第三号 (Supplementary Provisions, Article 5, paragraph (4), item (iii)), suppl-4281-13/art-5/par-4/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4/item-3
- suppl-4281-13/art-5/par-3: 新法第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4281-13/art-5/par-3: 前項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4281-13/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2
- suppl-4281-13/art-5/par-4: 新法第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4281-13/art-5/par-4: 次項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4281-13/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-5
- suppl-4281-13/art-5/par-4/item-1: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4281-13/art-5/par-4/item-1: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4281-13/art-5/par-4/item-2: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4281-13/art-5/par-4/item-2: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4281-13/art-5/par-4/item-3: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4281-13/art-5/par-4/item-3: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4281-13/art-5/par-5: 新法第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4281-13/art-5/par-5: 前項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4281-13/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4
- suppl-4281-13/art-5/par-6: 第二項から前項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4281-13/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2
- suppl-4281-13/art-5/par-6: 第二項から前項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4281-13/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-3
- suppl-4281-13/art-5/par-6: 第二項から前項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4281-13/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4
- suppl-4281-13/art-5/par-6: 第二項から前項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4281-13/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-5
- suppl-4281-13/art-5/par-6: 新法第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4281-13/art-5/par-7: 第二項から第五項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4281-13/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2
- suppl-4281-13/art-5/par-7: 第二項から第五項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4281-13/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-3
- suppl-4281-13/art-5/par-7: 第二項から第五項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4281-13/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4
- suppl-4281-13/art-5/par-7: 第二項から第五項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4281-13/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-5
- suppl-4281-13/art-5/par-7: 新法第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4281-13/art-5/par-8: 第二項から前項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4281-13/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2
- suppl-4281-13/art-5/par-8: 第二項から前項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4281-13/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-3
- suppl-4281-13/art-5/par-8: 第二項から前項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4281-13/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4
- suppl-4281-13/art-5/par-8: 第二項から前項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4281-13/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-5
- suppl-4281-13/art-5/par-8: 第二項から前項まで → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4281-13/art-5/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-6
- suppl-4281-13/art-5/par-8: 第二項から前項まで → 地方税法 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4281-13/art-5/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-7
- suppl-4281-13/art-5/par-8: 新法附則第九条の二の二第一項 → 地方税法 附則第九条の二の二第一項 (Supplementary Provisions, Article 9-2-2, paragraph (1)), suppl-3251-226/art-9-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-1
- suppl-4281-13/art-5/par-8: 新法第七十二条の二十四の十一第五項 → 地方税法 第七十二条の二十四の十一第五項 (Article 72-24-11, paragraph (5)), art-72-24-11/par-5 — https://japanlaw.org/en/local-tax-act/art-72-24-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-5
- suppl-4281-13/art-5/par-8: 第一項 → 地方税法 第七十二条の二十四の十一第一項 (Article 72-24-11, paragraph (1)), art-72-24-11/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-1
- suppl-4281-13/art-5/par-8: 前条第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-1
- suppl-4281-13/art-5/par-9: 新法第七十二条の四十四第四項 → 地方税法 第七十二条の四十四第四項 (Article 72-44, paragraph (4)), art-72-44/par-4 — https://japanlaw.org/en/local-tax-act/art-72-44/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-4
- suppl-4281-13/art-5/par-9: 第七十二条の四十五第三項 → 地方税法 第七十二条の四十五第三項 (Article 72-45, paragraph (3)), art-72-45/par-3 — https://japanlaw.org/en/local-tax-act/art-72-45/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-3
- suppl-4281-13/art-5/par-9: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-5/par-9: 新法第七十二条の四十四第二項 → 地方税法 第七十二条の四十四第二項 (Article 72-44, paragraph (2)), art-72-44/par-2 — https://japanlaw.org/en/local-tax-act/art-72-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-2
- suppl-4281-13/art-5/par-10: 新法第七十二条の四十六第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/en/local-tax-act/art-72-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-1
- suppl-4281-13/art-5/par-10: 第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/art-72-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-2
- suppl-4281-13/art-5/par-10: 第四項 → 地方税法 第七十二条の四十六第四項 (Article 72-46, paragraph (4)), art-72-46/par-4 — https://japanlaw.org/en/local-tax-act/art-72-46/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-4
- suppl-4281-13/art-5/par-10: 第五項 → 地方税法 第七十二条の四十六第六項 (Article 72-46, paragraph (6)), art-72-46/par-6 — https://japanlaw.org/en/local-tax-act/art-72-46/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-6
- suppl-4281-13/art-5/par-10: 第七十二条の四十七第三項 → 地方税法 第七十二条の四十七第三項 (Article 72-47, paragraph (3)), art-72-47/par-3 — https://japanlaw.org/en/local-tax-act/art-72-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-3
- suppl-4281-13/art-5/par-10: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-5/par-10: 第七十二条の四十七第二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/en/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2
- suppl-4281-13/art-5/par-11: 新法第七十二条の二十一第六項 → 地方税法 第七十二条の二十一第六項 (Article 72-21, paragraph (6)), art-72-21/par-6 — https://japanlaw.org/en/local-tax-act/art-72-21/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-6
- suppl-4281-13/art-5/par-11: 第七十二条の二十二第一項 → 地方税法 第七十二条の二十二第一項 (Article 72-22, paragraph (1)), art-72-22/par-1 — https://japanlaw.org/en/local-tax-act/art-72-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-22/par-1
- suppl-4281-13/art-5/par-11: 第二項 → 地方税法 第七十二条の二十二第二項 (Article 72-22, paragraph (2)), art-72-22/par-2 — https://japanlaw.org/en/local-tax-act/art-72-22/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-22/par-2
- suppl-4281-13/art-5/par-11: 新法第七十二条の二十一第七項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/en/local-tax-act/art-72-21/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-7
- suppl-4281-13/art-5/par-11: 地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）附則第五条第十一項 → 地方税法 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4281-13/art-5/par-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-11
- suppl-4281-13/art-5/par-12: 新法附則第九条の二の二 → 地方税法 附則第九条の二の二 (Supplementary Provisions, Article 9-2-2), suppl-3251-226/art-9-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2
- suppl-4281-13/art-5/par-12: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4281-13/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-11
- suppl-4281-13/art-5/par-13: 新法附則第九条の二の二第一項 → 地方税法 附則第九条の二の二第一項 (Supplementary Provisions, Article 9-2-2, paragraph (1)), suppl-3251-226/art-9-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-1
- suppl-4281-13/art-5/par-13: 第二項から第七項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4281-13/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2
- suppl-4281-13/art-5/par-13: 第二項から第七項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4281-13/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-3
- suppl-4281-13/art-5/par-13: 第二項から第七項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4281-13/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4
- suppl-4281-13/art-5/par-13: 第二項から第七項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4281-13/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-5
- suppl-4281-13/art-5/par-13: 第二項から第七項まで → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4281-13/art-5/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-6
- suppl-4281-13/art-5/par-13: 第二項から第七項まで → 地方税法 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4281-13/art-5/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-7
- suppl-4281-13/art-5/par-13: 新法第七十二条の二十四の十一第五項 → 地方税法 第七十二条の二十四の十一第五項 (Article 72-24-11, paragraph (5)), art-72-24-11/par-5 — https://japanlaw.org/en/local-tax-act/art-72-24-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-5
- suppl-4281-13/art-5/par-13: 新法附則第九条の二の二第三項 → 地方税法 附則第九条の二の二第三項 (Supplementary Provisions, Article 9-2-2, paragraph (3)), suppl-3251-226/art-9-2-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-3
- suppl-4281-13/art-5/par-13: 第一項 → 地方税法 第七十二条の二十四の十一第一項 (Article 72-24-11, paragraph (1)), art-72-24-11/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-1
- suppl-4281-13/art-5/par-13: 前条第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-1
- suppl-4281-13/art-5/par-14: 新法附則第九条第十九項 → 地方税法 附則第九条第十七項 (Supplementary Provisions, Article 9, paragraph (17)), suppl-3251-226/art-9/par-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-17
- suppl-4281-13/art-5/par-14: 附則第一条第十四号 → 地方税法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4281-13/art-1/par-1/item-14 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-14
- suppl-4281-13/art-5/par-14: 電気事業法（昭和三十九年法律第百七十号）第二条第一項第九号 → e-Gov law 339AC0000000170, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- suppl-4281-13/art-5/par-14: この項 → 地方税法 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4281-13/art-5/par-14 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-14
- suppl-4281-13/art-6/par-1: 元年新法第七十二条の七十六 → 地方税法 第七十二条の七十六 (Article 72-76), art-72-76 — https://japanlaw.org/en/local-tax-act/art-72-76 · https://japanlaw.org/l/325AC0000000226/art-72-76
- suppl-4281-13/art-6/par-1: 第七百三十四条第四項 → 地方税法 第七百三十四条第四項 (Article 734, paragraph (4)), art-734/par-4 — https://japanlaw.org/en/local-tax-act/art-734/par-4 · https://japanlaw.org/l/325AC0000000226/art-734/par-4
- suppl-4281-13/art-6/par-1: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-6/par-1: この項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4281-13/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-1
- suppl-4281-13/art-6/par-1: 第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4281-13/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-3
- suppl-4281-13/art-6/par-2: 元年新法第七十二条の七十六 → 地方税法 第七十二条の七十六 (Article 72-76), art-72-76 — https://japanlaw.org/en/local-tax-act/art-72-76 · https://japanlaw.org/l/325AC0000000226/art-72-76
- suppl-4281-13/art-6/par-2: 第七百三十四条第四項 → 地方税法 第七百三十四条第四項 (Article 734, paragraph (4)), art-734/par-4 — https://japanlaw.org/en/local-tax-act/art-734/par-4 · https://japanlaw.org/l/325AC0000000226/art-734/par-4
- suppl-4281-13/art-6/par-2: 統計法（平成十九年法律第五十三号）第二条第四項 → e-Gov law 419AC0000000053, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-4281-13/art-6/par-2: 第五条第二項第一号 → 地方税法 第五条第二項第一号 (Article 5, paragraph (2), item (i)), art-5/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-1
- suppl-4281-13/art-6/par-2: 第七百三十四条第二項 → 地方税法 第七百三十四条第二項 (Article 734, paragraph (2)), art-734/par-2 — https://japanlaw.org/en/local-tax-act/art-734/par-2 · https://japanlaw.org/l/325AC0000000226/art-734/par-2
- suppl-4281-13/art-6/par-2: 第二号 → 地方税法 第七百三十四条第二項第二号 (Article 734, paragraph (2), item (ii)), art-734/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-734/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-734/par-2/item-2
- suppl-4281-13/art-6/par-3: 元年新法第七十二条の七十六 → 地方税法 第七十二条の七十六 (Article 72-76), art-72-76 — https://japanlaw.org/en/local-tax-act/art-72-76 · https://japanlaw.org/l/325AC0000000226/art-72-76
- suppl-4281-13/art-6/par-3: 第七百三十四条第四項 → 地方税法 第七百三十四条第四項 (Article 734, paragraph (4)), art-734/par-4 — https://japanlaw.org/en/local-tax-act/art-734/par-4 · https://japanlaw.org/l/325AC0000000226/art-734/par-4
- suppl-4281-13/art-6/par-3: 第五条第二項第一号 → 地方税法 第五条第二項第一号 (Article 5, paragraph (2), item (i)), art-5/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-1
- suppl-4281-13/art-6/par-3: 第七百三十四条第二項 → 地方税法 第七百三十四条第二項 (Article 734, paragraph (2)), art-734/par-2 — https://japanlaw.org/en/local-tax-act/art-734/par-2 · https://japanlaw.org/l/325AC0000000226/art-734/par-2
- suppl-4281-13/art-6/par-3: 第二号 → 地方税法 第七百三十四条第二項第二号 (Article 734, paragraph (2), item (ii)), art-734/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-734/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-734/par-2/item-2
- suppl-4281-13/art-6/par-4: 前二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4281-13/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-2
- suppl-4281-13/art-6/par-4: 前二項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4281-13/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-3
- suppl-4281-13/art-6/par-4: 元年新法第七十二条の七十六 → 地方税法 第七十二条の七十六 (Article 72-76), art-72-76 — https://japanlaw.org/en/local-tax-act/art-72-76 · https://japanlaw.org/l/325AC0000000226/art-72-76
- suppl-4281-13/art-6/par-4: 元年新法第七百三十四条第四項 → 地方税法 第七百三十四条第四項 (Article 734, paragraph (4)), art-734/par-4 — https://japanlaw.org/en/local-tax-act/art-734/par-4 · https://japanlaw.org/l/325AC0000000226/art-734/par-4
- suppl-4281-13/art-6/par-5: 附則第一条第十五号 → 地方税法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4281-13/art-1/par-1/item-15 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-15
- suppl-4281-13/art-6/par-5: 地方税法附則第九条第十項 → 地方税法 附則第九条第九項 (Supplementary Provisions, Article 9, paragraph (9)), suppl-3251-226/art-9/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-9
- suppl-4281-13/art-6/par-5: 電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号。以下この項において「電気事業法等改正法」という。）第五条 → e-Gov law 427AC0000000047, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4281-13/art-6/par-5: ガス事業法（昭和二十九年法律第五十一号）第二条第四項 → e-Gov law 329AC0000000051, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-4281-13/art-7/par-1: 次項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4281-13/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-7/par-2
- suppl-4281-13/art-7/par-2: 新法第七十三条の十四第七項 → 地方税法 第七十三条の十四第八項 (Article 73-14, paragraph (8)), art-73-14/par-8 — https://japanlaw.org/en/local-tax-act/art-73-14/par-8 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-8
- suppl-4281-13/art-7/par-2: 附則第一条第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4281-13/art-1/par-1/item-12 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-12
- suppl-4281-13/art-8/par-1: 新法第七十四条の二十三第四項 → 地方税法 第七十四条の二十三第四項 (Article 74-23, paragraph (4)), art-74-23/par-4 — https://japanlaw.org/en/local-tax-act/art-74-23/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-4
- suppl-4281-13/art-8/par-1: 第七十四条の二十四第三項 → 地方税法 第七十四条の二十四第三項 (Article 74-24, paragraph (3)), art-74-24/par-3 — https://japanlaw.org/en/local-tax-act/art-74-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3
- suppl-4281-13/art-8/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-8/par-1: 新法第七十四条の二十三第一項 → 地方税法 第七十四条の二十三第一項 (Article 74-23, paragraph (1)), art-74-23/par-1 — https://japanlaw.org/en/local-tax-act/art-74-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-1
- suppl-4281-13/art-8/par-1: 第七十四条の二十四第二項 → 地方税法 第七十四条の二十四第二項 (Article 74-24, paragraph (2)), art-74-24/par-2 — https://japanlaw.org/en/local-tax-act/art-74-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-2
- suppl-4281-13/art-9/par-1: 新法第九十条第四項 → 地方税法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/en/local-tax-act/art-90/par-4 · https://japanlaw.org/l/325AC0000000226/art-90/par-4
- suppl-4281-13/art-9/par-1: 第九十一条第三項 → 地方税法 第九十一条第三項 (Article 91, paragraph (3)), art-91/par-3 — https://japanlaw.org/en/local-tax-act/art-91/par-3 · https://japanlaw.org/l/325AC0000000226/art-91/par-3
- suppl-4281-13/art-9/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-9/par-1: 新法第九十条第一項 → 地方税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/local-tax-act/art-90/par-1 · https://japanlaw.org/l/325AC0000000226/art-90/par-1
- suppl-4281-13/art-9/par-1: 第九十一条第二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/local-tax-act/art-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-2
- suppl-4281-13/art-10/par-1: 次項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4281-13/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10/par-2
- suppl-4281-13/art-10/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-11/par-1: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-12/par-1: 新法第百四十四条の四十七第四項 → 地方税法 第百四十四条の四十七第四項 (Article 144-47, paragraph (4)), art-144-47/par-4 — https://japanlaw.org/en/local-tax-act/art-144-47/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-4
- suppl-4281-13/art-12/par-1: 第百四十四条の四十八第三項 → 地方税法 第百四十四条の四十八第三項 (Article 144-48, paragraph (3)), art-144-48/par-3 — https://japanlaw.org/en/local-tax-act/art-144-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3
- suppl-4281-13/art-12/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-12/par-1: 新法第百四十四条の四十七第一項 → 地方税法 第百四十四条の四十七第一項 (Article 144-47, paragraph (1)), art-144-47/par-1 — https://japanlaw.org/en/local-tax-act/art-144-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-1
- suppl-4281-13/art-12/par-1: 第百四十四条の四十八第二項 → 地方税法 第百四十四条の四十八第二項 (Article 144-48, paragraph (2)), art-144-48/par-2 — https://japanlaw.org/en/local-tax-act/art-144-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-2
- suppl-4281-13/art-13/par-2: 前項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4281-13/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13/par-1
- suppl-4281-13/art-13-2/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-4281-13/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-3
- suppl-4281-13/art-13-2/par-1: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-4281-13/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19-2/par-1
- suppl-4281-13/art-13-2/par-2: 前項 → 地方税法 附則第十三条の二第一項 (Supplementary Provisions, Article 13-2, paragraph (1)), suppl-4281-13/art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2/par-1
- suppl-4281-13/art-13-2/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-4281-13/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-3
- suppl-4281-13/art-13-2/par-2: 附則第十九条の二第二項 → 地方税法 附則第十九条の二第二項 (Supplementary Provisions, Article 19-2, paragraph (2)), suppl-4281-13/art-19-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19-2/par-2
- suppl-4281-13/art-14/par-1: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-14/par-2: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-14/par-3: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-14/par-4: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-14/par-4: 地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条 → e-Gov law 428AC0000000013, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4281-13/art-14/par-5: 第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4281-13/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-3
- suppl-4281-13/art-14/par-5: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-15/par-1: 新法第二百七十八条第四項 → 地方税法 第二百七十八条第四項 (Article 278, paragraph (4)), art-278/par-4 — https://japanlaw.org/en/local-tax-act/art-278/par-4 · https://japanlaw.org/l/325AC0000000226/art-278/par-4
- suppl-4281-13/art-15/par-1: 第二百七十九条第三項 → 地方税法 第二百七十九条第三項 (Article 279, paragraph (3)), art-279/par-3 — https://japanlaw.org/en/local-tax-act/art-279/par-3 · https://japanlaw.org/l/325AC0000000226/art-279/par-3
- suppl-4281-13/art-15/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-15/par-1: 新法第二百七十八条第一項 → 地方税法 第二百七十八条第一項 (Article 278, paragraph (1)), art-278/par-1 — https://japanlaw.org/en/local-tax-act/art-278/par-1 · https://japanlaw.org/l/325AC0000000226/art-278/par-1
- suppl-4281-13/art-15/par-1: 第二百七十九条第二項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/en/local-tax-act/art-279/par-2 · https://japanlaw.org/l/325AC0000000226/art-279/par-2
- suppl-4281-13/art-16/par-2: 新法第三百二十九条第一項 → 地方税法 第三百二十九条第一項 (Article 329, paragraph (1)), art-329/par-1 — https://japanlaw.org/en/local-tax-act/art-329/par-1 · https://japanlaw.org/l/325AC0000000226/art-329/par-1
- suppl-4281-13/art-16/par-4: 新法第三百二十一条の二第四項 → 地方税法 第三百二十一条の二第四項 (Article 321-2, paragraph (4)), art-321-2/par-4 — https://japanlaw.org/en/local-tax-act/art-321-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-4
- suppl-4281-13/art-16/par-4: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-16/par-4: 新法第三百二十一条の二第二項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/en/local-tax-act/art-321-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-2
- suppl-4281-13/art-16/par-5: 新法第三百二十八条の十一第四項 → 地方税法 第三百二十八条の十一第四項 (Article 328-11, paragraph (4)), art-328-11/par-4 — https://japanlaw.org/en/local-tax-act/art-328-11/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-4
- suppl-4281-13/art-16/par-5: 第三百二十八条の十二第三項 → 地方税法 第三百二十八条の十二第三項 (Article 328-12, paragraph (3)), art-328-12/par-3 — https://japanlaw.org/en/local-tax-act/art-328-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-3
- suppl-4281-13/art-16/par-5: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-16/par-5: 新法第三百二十八条の十一第一項 → 地方税法 第三百二十八条の十一第一項 (Article 328-11, paragraph (1)), art-328-11/par-1 — https://japanlaw.org/en/local-tax-act/art-328-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-1
- suppl-4281-13/art-16/par-5: 第三百二十八条の十二第二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/en/local-tax-act/art-328-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-2
- suppl-4281-13/art-16/par-6: 新法附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3251-226/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1
- suppl-4281-13/art-16/par-6: 第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1/item-1
- suppl-4281-13/art-16/par-6: 第四条の二第一項 → 地方税法 附則第四条の二第一項 (Supplementary Provisions, Article 4-2, paragraph (1)), suppl-3251-226/art-4-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-1
- suppl-4281-13/art-16/par-6: 第一号 → 地方税法 附則第四条の二第一項第一号 (Supplementary Provisions, Article 4-2, paragraph (1), item (i)), suppl-3251-226/art-4-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-1/item-1
- suppl-4281-13/art-16/par-6: 第三十五条の三の三第八項 → 地方税法 附則第三十五条の三の三第八項 (Supplementary Provisions, Article 35-3-3, paragraph (8)), suppl-3251-226/art-35-3-3/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8
- suppl-4281-13/art-16/par-8: 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-4281-13/art-16/par-8: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4281-13/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-11
- suppl-4281-13/art-16/par-9: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4281-13/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-11
- suppl-4281-13/art-16/par-9: 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-4281-13/art-16/par-9: 新法附則第八条第四項 → 地方税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-3251-226/art-8/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-6
- suppl-4281-13/art-16/par-10: 新法第三百二十一条の十二第四項 → 地方税法 第三百二十一条の十二第四項 (Article 321-12, paragraph (4)), art-321-12/par-4 — https://japanlaw.org/en/local-tax-act/art-321-12/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-12/par-4
- suppl-4281-13/art-16/par-10: 第三百二十六条第三項 → 地方税法 第三百二十六条第三項 (Article 326, paragraph (3)), art-326/par-3 — https://japanlaw.org/en/local-tax-act/art-326/par-3 · https://japanlaw.org/l/325AC0000000226/art-326/par-3
- suppl-4281-13/art-16/par-10: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-16/par-10: 新法第三百二十一条の十二第二項 → 地方税法 第三百二十一条の十二第二項 (Article 321-12, paragraph (2)), art-321-12/par-2 — https://japanlaw.org/en/local-tax-act/art-321-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-12/par-2
- suppl-4281-13/art-16/par-10: 第三百二十六条第一項 → 地方税法 第三百二十六条第一項 (Article 326, paragraph (1)), art-326/par-1 — https://japanlaw.org/en/local-tax-act/art-326/par-1 · https://japanlaw.org/l/325AC0000000226/art-326/par-1
- suppl-4281-13/art-16/par-11: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4281-13/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-1
- suppl-4281-13/art-16/par-12: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4281-13/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-1
- suppl-4281-13/art-16/par-13: 新法附則第八条の二の二第七項から第十二項まで → 地方税法 附則第八条の二の二第四項 (Supplementary Provisions, Article 8-2-2, paragraph (4)), suppl-3251-226/art-8-2-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-4
- suppl-4281-13/art-16/par-13: 第十四項 → 地方税法 附則第八条の二の二第八項 (Supplementary Provisions, Article 8-2-2, paragraph (8)), suppl-3251-226/art-8-2-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-8
- suppl-4281-13/art-16/par-13: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4281-13/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-11
- suppl-4281-13/art-16/par-14: 新法附則第八条の二の二第十三項 → 地方税法 附則第八条の二の二第七項 (Supplementary Provisions, Article 8-2-2, paragraph (7)), suppl-3251-226/art-8-2-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-7
- suppl-4281-13/art-16/par-14: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4281-13/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-11
- suppl-4281-13/art-16/par-15: 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-4281-13/art-16/par-15: 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-4281-13/art-16/par-15/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-4281-13/art-16/par-15/item-1: この項 → 地方税法 附則第十六条第十五項 (Supplementary Provisions, Article 16, paragraph (15)), suppl-4281-13/art-16/par-15 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-15
- suppl-4281-13/art-16/par-15/item-1: 次号 → 地方税法 附則第十六条第十五項第二号 (Supplementary Provisions, Article 16, paragraph (15), item (ii)), suppl-4281-13/art-16/par-15/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-15/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-15/item-2
- suppl-4281-13/art-16/par-15/item-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）第二条 → e-Gov law 428AC0000000015, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4281-13/art-17/par-1: 三十年新法附則第四条の四第三項 → 地方税法 附則第四条の五第三項 (Supplementary Provisions, Article 4-5, paragraph (3)), suppl-3251-226/art-4-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-5/par-3
- suppl-4281-13/art-17/par-1: 第四項 → 地方税法 附則第四条の五第四項 (Supplementary Provisions, Article 4-5, paragraph (4)), suppl-3251-226/art-4-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-5/par-4
- suppl-4281-13/art-17/par-2: 元年新法第三百十四条の四第一項 → 地方税法 第三百十四条の四第一項 (Article 314-4, paragraph (1)), art-314-4/par-1 — https://japanlaw.org/en/local-tax-act/art-314-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-4/par-1
- suppl-4281-13/art-17/par-2: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-17/par-3: 元年新法第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/en/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3
- suppl-4281-13/art-17/par-3: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-18/par-3: 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-4281-13/art-1/par-1/item-13 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-13
- suppl-4281-13/art-18/par-8: 次項 → 地方税法 附則第十八条第九項 (Supplementary Provisions, Article 18, paragraph (9)), suppl-4281-13/art-18/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-9
- suppl-4281-13/art-18/par-8: 第十項 → 地方税法 附則第十八条第十項 (Supplementary Provisions, Article 18, paragraph (10)), suppl-4281-13/art-18/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-18/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-18/par-10
- suppl-4281-13/art-18/par-8: 附則第二十七条第四項から第六項まで → 地方税法 附則第二十七条第四項 (Supplementary Provisions, Article 27, paragraph (4)), suppl-4281-13/art-27/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-4
- suppl-4281-13/art-18/par-8: 附則第二十七条第四項から第六項まで → 地方税法 附則第二十七条第五項 (Supplementary Provisions, Article 27, paragraph (5)), suppl-4281-13/art-27/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-5
- suppl-4281-13/art-18/par-8: 附則第二十七条第四項から第六項まで → 地方税法 附則第二十七条第六項 (Supplementary Provisions, Article 27, paragraph (6)), suppl-4281-13/art-27/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-27/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-27/par-6
- suppl-4281-13/art-18/par-8: 新法附則第十五条の二第二項 → 地方税法 附則第十五条の二第二項 (Supplementary Provisions, Article 15-2, paragraph (2)), suppl-3251-226/art-15-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2/par-2
- suppl-4281-13/art-18/par-9: 独立行政法人鉄道建設・運輸施設整備支援機構法（平成十四年法律第百八十号）第十三条第一項第三号 → e-Gov law 414AC0000000180, 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — not held in this collection
- suppl-4281-13/art-18/par-9: 第六号 → e-Gov law 414AC0000000180, 第十三条第一項第六号 (Article 13, paragraph (1), item (vi)), art-13/par-1/item-6 — not held in this collection
- suppl-4281-13/art-18/par-9: 独立行政法人日本高速道路保有・債務返済機構法（平成十六年法律第百号）第十二条第二項第二号 → e-Gov law 416AC0000000100, 第十二条第二項第二号 (Article 12, paragraph (2), item (ii)), art-12/par-2/item-2 — not held in this collection
- suppl-4281-13/art-18/par-9: 新法第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/art-349 · https://japanlaw.org/l/325AC0000000226/art-349
- suppl-4281-13/art-18/par-9: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2
- suppl-4281-13/art-18/par-9: 新法第三百四十九条の三第二項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/en/local-tax-act/art-349-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-1
- suppl-4281-13/art-18/par-9: 第十三項から第十五項まで → 地方税法 第三百四十九条の三第十二項 (Article 349-3, paragraph (12)), art-349-3/par-12 — https://japanlaw.org/en/local-tax-act/art-349-3/par-12 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-12
- suppl-4281-13/art-18/par-9: 第十三項から第十五項まで → 地方税法 第三百四十九条の三第十三項 (Article 349-3, paragraph (13)), art-349-3/par-13 — https://japanlaw.org/en/local-tax-act/art-349-3/par-13 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-13
- suppl-4281-13/art-18/par-9: 第十三項から第十五項まで → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/en/local-tax-act/art-349-3/par-14 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-14
- suppl-4281-13/art-18/par-9: 第二十五項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/en/local-tax-act/art-349-3/par-24 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-24
- suppl-4281-13/art-18/par-9: 地方税法附則第十五条第十六項 → 地方税法 附則第十五条第十一項 (Supplementary Provisions, Article 15, paragraph (11)), suppl-3251-226/art-15/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11
- suppl-4281-13/art-18/par-9: 第三十四項 → 地方税法 附則第十五条第二十五項 (Supplementary Provisions, Article 15, paragraph (25)), suppl-3251-226/art-15/par-25 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-25
- suppl-4281-13/art-18/par-9: 新法第十五条の二第一項 → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-1
- suppl-4281-13/art-18/par-10: 新法附則第十五条の三 → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3
- suppl-4281-13/art-18/par-13: 新法附則第十七条の三 → 地方税法 附則第十七条の三 (Supplementary Provisions, Article 17-3), suppl-3251-226/art-17-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3
- suppl-4281-13/art-18/par-13: 第十七条の四 → 地方税法 附則第十七条の四 (Supplementary Provisions, Article 17-4), suppl-3251-226/art-17-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-4
- suppl-4281-13/art-18/par-15: 地方税法附則第五十一条第四項 → 地方税法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-3251-226/art-51/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3
- suppl-4281-13/art-19/par-2: 前項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4281-13/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19/par-1
- suppl-4281-13/art-19-2/par-2: 前項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-4281-13/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-19-2/par-1
- suppl-4281-13/art-20/par-1: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-20/par-2: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- suppl-4281-13/art-20/par-4: 前項 → 地方税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4281-13/art-20/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-20/par-3
- suppl-4281-13/art-21/par-1: 新法第四百八十三条第四項 → 地方税法 第四百八十三条第四項 (Article 483, paragraph (4)), art-483/par-4 — https://japanlaw.org/en/local-tax-act/art-483/par-4 · https://japanlaw.org/l/325AC0000000226/art-483/par-4
- suppl-4281-13/art-21/par-1: 第四百八十四条第三項 → 地方税法 第四百八十四条第三項 (Article 484, paragraph (3)), art-484/par-3 — https://japanlaw.org/en/local-tax-act/art-484/par-3 · https://japanlaw.org/l/325AC0000000226/art-484/par-3
- suppl-4281-13/art-21/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-21/par-1: 新法第四百八十三条第一項 → 地方税法 第四百八十三条第一項 (Article 483, paragraph (1)), art-483/par-1 — https://japanlaw.org/en/local-tax-act/art-483/par-1 · https://japanlaw.org/l/325AC0000000226/art-483/par-1
- suppl-4281-13/art-21/par-1: 第四百八十四条第二項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/en/local-tax-act/art-484/par-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-2
- suppl-4281-13/art-22/par-1: 新法第五百三十六条第四項 → 地方税法 第五百三十六条第四項 (Article 536, paragraph (4)), art-536/par-4 — https://japanlaw.org/en/local-tax-act/art-536/par-4 · https://japanlaw.org/l/325AC0000000226/art-536/par-4
- suppl-4281-13/art-22/par-1: 第五百三十七条第三項 → 地方税法 第五百三十七条第三項 (Article 537, paragraph (3)), art-537/par-3 — https://japanlaw.org/en/local-tax-act/art-537/par-3 · https://japanlaw.org/l/325AC0000000226/art-537/par-3
- suppl-4281-13/art-22/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-22/par-1: 新法第五百三十六条第一項 → 地方税法 第五百三十六条第一項 (Article 536, paragraph (1)), art-536/par-1 — https://japanlaw.org/en/local-tax-act/art-536/par-1 · https://japanlaw.org/l/325AC0000000226/art-536/par-1
- suppl-4281-13/art-22/par-1: 第五百三十七条第二項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/en/local-tax-act/art-537/par-2 · https://japanlaw.org/l/325AC0000000226/art-537/par-2
- suppl-4281-13/art-23/par-1: 新法第六百九条第四項 → 地方税法 第六百九条第四項 (Article 609, paragraph (4)), art-609/par-4 — https://japanlaw.org/en/local-tax-act/art-609/par-4 · https://japanlaw.org/l/325AC0000000226/art-609/par-4
- suppl-4281-13/art-23/par-1: 第六百十条第三項 → 地方税法 第六百十条第三項 (Article 610, paragraph (3)), art-610/par-3 — https://japanlaw.org/en/local-tax-act/art-610/par-3 · https://japanlaw.org/l/325AC0000000226/art-610/par-3
- suppl-4281-13/art-23/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-23/par-1: 新法第六百九条第一項 → 地方税法 第六百九条第一項 (Article 609, paragraph (1)), art-609/par-1 — https://japanlaw.org/en/local-tax-act/art-609/par-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-1
- suppl-4281-13/art-23/par-1: 第六百十条第二項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/en/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2
- suppl-4281-13/art-24/par-1: 新法第六百八十八条第四項 → 地方税法 第六百八十八条第四項 (Article 688, paragraph (4)), art-688/par-4 — https://japanlaw.org/en/local-tax-act/art-688/par-4 · https://japanlaw.org/l/325AC0000000226/art-688/par-4
- suppl-4281-13/art-24/par-1: 第六百八十九条第三項 → 地方税法 第六百八十九条第三項 (Article 689, paragraph (3)), art-689/par-3 — https://japanlaw.org/en/local-tax-act/art-689/par-3 · https://japanlaw.org/l/325AC0000000226/art-689/par-3
- suppl-4281-13/art-24/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-24/par-1: 新法第六百八十八条第一項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/en/local-tax-act/art-688/par-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-1
- suppl-4281-13/art-24/par-1: 第六百八十九条第二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/art-689/par-2 · https://japanlaw.org/l/325AC0000000226/art-689/par-2
- suppl-4281-13/art-25/par-1: 新法第七百一条の十二第四項 → 地方税法 第七百一条の十二第四項 (Article 701-12, paragraph (4)), art-701-12/par-4 — https://japanlaw.org/en/local-tax-act/art-701-12/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-4
- suppl-4281-13/art-25/par-1: 第七百一条の十三第三項 → 地方税法 第七百一条の十三第三項 (Article 701-13, paragraph (3)), art-701-13/par-3 — https://japanlaw.org/en/local-tax-act/art-701-13/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-3
- suppl-4281-13/art-25/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-25/par-1: 新法第七百一条の十二第一項 → 地方税法 第七百一条の十二第一項 (Article 701-12, paragraph (1)), art-701-12/par-1 — https://japanlaw.org/en/local-tax-act/art-701-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-1
- suppl-4281-13/art-25/par-1: 第七百一条の十三第二項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/en/local-tax-act/art-701-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-2
- suppl-4281-13/art-26/par-1: 新法第七百一条の六十一第四項 → 地方税法 第七百一条の六十一第四項 (Article 701-61, paragraph (4)), art-701-61/par-4 — https://japanlaw.org/en/local-tax-act/art-701-61/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-4
- suppl-4281-13/art-26/par-1: 第七百一条の六十二第三項 → 地方税法 第七百一条の六十二第三項 (Article 701-62, paragraph (3)), art-701-62/par-3 — https://japanlaw.org/en/local-tax-act/art-701-62/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-62/par-3
- suppl-4281-13/art-26/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-26/par-1: 新法第七百一条の六十一第一項 → 地方税法 第七百一条の六十一第一項 (Article 701-61, paragraph (1)), art-701-61/par-1 — https://japanlaw.org/en/local-tax-act/art-701-61/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-1
- suppl-4281-13/art-26/par-1: 第七百一条の六十二第二項 → 地方税法 第七百一条の六十二第二項 (Article 701-62, paragraph (2)), art-701-62/par-2 — https://japanlaw.org/en/local-tax-act/art-701-62/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-62/par-2
- suppl-4281-13/art-27/par-2: 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-4281-13/art-1/par-1/item-13 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-13
- suppl-4281-13/art-27/par-4: 新法附則第十五条の二第二項 → 地方税法 附則第十五条の二第二項 (Supplementary Provisions, Article 15-2, paragraph (2)), suppl-3251-226/art-15-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2/par-2
- suppl-4281-13/art-27/par-5: 新法第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1
- suppl-4281-13/art-27/par-6: 新法附則第十五条の三 → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3
- suppl-4281-13/art-27/par-7: 新法附則第十七条の三 → 地方税法 附則第十七条の三 (Supplementary Provisions, Article 17-3), suppl-3251-226/art-17-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3
- suppl-4281-13/art-27/par-7: 第十七条の四 → 地方税法 附則第十七条の四 (Supplementary Provisions, Article 17-4), suppl-3251-226/art-17-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-4
- suppl-4281-13/art-28/par-1: 新法第七百二十一条第四項 → 地方税法 第七百二十一条第四項 (Article 721, paragraph (4)), art-721/par-4 — https://japanlaw.org/en/local-tax-act/art-721/par-4 · https://japanlaw.org/l/325AC0000000226/art-721/par-4
- suppl-4281-13/art-28/par-1: 第七百二十二条第三項 → 地方税法 第七百二十二条第三項 (Article 722, paragraph (3)), art-722/par-3 — https://japanlaw.org/en/local-tax-act/art-722/par-3 · https://japanlaw.org/l/325AC0000000226/art-722/par-3
- suppl-4281-13/art-28/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-28/par-1: 新法第七百二十一条第一項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/en/local-tax-act/art-721/par-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-1
- suppl-4281-13/art-28/par-1: 第七百二十二条第二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/en/local-tax-act/art-722/par-2 · https://japanlaw.org/l/325AC0000000226/art-722/par-2
- suppl-4281-13/art-29/par-1: 新法第七百三十三条の十八第五項 → 地方税法 第七百三十三条の十八第五項 (Article 733-18, paragraph (5)), art-733-18/par-5 — https://japanlaw.org/en/local-tax-act/art-733-18/par-5 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-5
- suppl-4281-13/art-29/par-1: 第七百三十三条の十九第三項 → 地方税法 第七百三十三条の十九第三項 (Article 733-19, paragraph (3)), art-733-19/par-3 — https://japanlaw.org/en/local-tax-act/art-733-19/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-3
- suppl-4281-13/art-29/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2
- suppl-4281-13/art-29/par-1: 新法第七百三十三条の十八第一項 → 地方税法 第七百三十三条の十八第一項 (Article 733-18, paragraph (1)), art-733-18/par-1 — https://japanlaw.org/en/local-tax-act/art-733-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-1
- suppl-4281-13/art-29/par-1: 第七百三十三条の十九第二項 → 地方税法 第七百三十三条の十九第二項 (Article 733-19, paragraph (2)), art-733-19/par-2 — https://japanlaw.org/en/local-tax-act/art-733-19/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-2
- suppl-4281-13/art-33/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4281-13/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1
- suppl-4281-13/art-33/par-1: この条 → 地方税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4281-13/art-33 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-33 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-33
## Cited by
88 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-4281-13/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/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-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/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-4281-13/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/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-4281-13/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/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-4281-13/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5
- 地方税法 附則第一条第一項第五号の四（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4
- 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-11
- 地方税法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-12
- 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-4281-13/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-13
- 地方税法 附則第一条第一項第十四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-14
- 地方税法 附則第一条第一項第十五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-15
- 地方税法 附則第二条第一項（連帯納税義務及び第二次納税義務に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-2/par-1
- 地方税法 附則第二条第二項（連帯納税義務及び第二次納税義務に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-2/par-2
- 地方税法 附則第三条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-4
- 地方税法 附則第三条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-5
- 地方税法 附則第三条第六項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-6
- 地方税法 附則第三条第九項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-9
- 地方税法 附則第三条第十項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-10
- 地方税法 附則第三条第十一項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-11
- 地方税法 附則第三条第十二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-12
- 地方税法 附則第三条第十三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-13
- 地方税法 附則第三条第十四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-14
- 地方税法 附則第三条第十五項第一号（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-15/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-15/item-1
- 地方税法 附則第四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4/par-1
- 地方税法 附則第四条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4/par-2
- 地方税法 附則第五条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2
- 地方税法 附則第五条第二項第三号（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2/item-3
- 地方税法 附則第五条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-3
- 地方税法 附則第五条第四項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-4
- 地方税法 附則第五条第五項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-5
- 地方税法 附則第五条第六項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-6
- 地方税法 附則第五条第七項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-7
- 地方税法 附則第五条第八項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-8
- 地方税法 附則第五条第九項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-9
- 地方税法 附則第五条第十項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-10
- 地方税法 附則第五条第十一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-11
- 地方税法 附則第五条第十二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-12
- 地方税法 附則第五条第十三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-13
- 地方税法 附則第五条第十四項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-14
- 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-1
- 地方税法 附則第六条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-4
- 地方税法 附則第六条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-5
- 地方税法 附則第七条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-7/par-1
- 地方税法 附則第七条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-7/par-2
- 地方税法 附則第八条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-8/par-1
- 地方税法 附則第九条第一項（ゴルフ場利用税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-9/par-1
- 地方税法 附則第十条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10/par-1
- 地方税法 附則第十条第二項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-10/par-2
- 地方税法 附則第十一条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-11/par-1
- 地方税法 附則第十二条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-12/par-1
- 地方税法 附則第十三条第二項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13/par-2
- 地方税法 附則第十三条の二第一項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2/par-1
- 地方税法 附則第十三条の二第二項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-13-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-13-2/par-2
- 地方税法 附則第十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-1
- 地方税法 附則第十四条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-2
- 地方税法 附則第十四条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-3
- 地方税法 附則第十四条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-4
- 地方税法 附則第十四条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-14/par-5
- 地方税法 附則第十五条第一項（道府県法定外普通税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-15/par-1
- 地方税法 附則第十六条第四項（市町村民税等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-4
- …and 28 more at https://japanlaw.org/en/local-tax-act/suppl-4281-13
---
## 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-20261027T202151-346, 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-20261027T202151-346, 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-20261027T214204-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-269, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-270, 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-20261027T214204-291, 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-20261027T214204-291, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-292, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-293, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-294, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-295, 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