# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4281-13/art-1` - 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/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1 - 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. --- ### 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: machine translation, not official **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; machine translation, not official **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; machine translation, not official **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; machine translation, not official **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; machine translation, not official **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; machine translation, not official **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; machine translation, not official **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 machine translation, not official **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; machine translation, not official **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 machine translation, not official **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); machine translation, not official **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); machine translation, not official **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); machine translation, not official **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); machine translation, not official **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). 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 ## Cited by 62 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 - 地方税法 附則第十六条第五項（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-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-5 - 地方税法 附則第十六条第八項（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-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-8 - 地方税法 附則第十六条第九項（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-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-9 - 地方税法 附則第十六条第十項（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-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-10 - 地方税法 附則第十六条第十一項（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-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-11 - 地方税法 附則第十六条第十二項（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-12 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-12 - 地方税法 附則第十六条第十三項（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-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-13 - 地方税法 附則第十六条第十四項（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-14 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-14 - 地方税法 附則第十七条第二項 — 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 - 地方税法 附則第十七条第三項 — 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 - 地方税法 附則第十八条第三項（固定資産税に関する経過措置） — 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 - 地方税法 附則第二十条第一項 — 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 - 地方税法 附則第二十条第二項 — 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 - 地方税法 附則第二十一条第一項（市町村たばこ税に関する経過措置） — 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 - 地方税法 附則第二十二条第一項（鉱産税に関する経過措置） — 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 - 地方税法 附則第二十三条第一項（特別土地保有税に関する経過措置） — 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 - 地方税法 附則第二十四条第一項（市町村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-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-24/par-1 - 地方税法 附則第二十五条第一項（入湯税に関する経過措置） — 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 - 地方税法 附則第二十六条第一項（事業所税に関する経過措置） — 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 - 地方税法 附則第二十七条第二項（都市計画税に関する経過措置） — 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 - 地方税法 附則第二十八条第一項（水利地益税等に関する経過措置） — 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 - …and 2 more at https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-346, 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27