# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（市町村民税等に関する経過措置） — address `suppl-4281-13/art-16` - 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-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16 - 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. --- ### 第十六条（市町村民税等に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax, etc. caption: machine translation, not official 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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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)'". machine translation, not official **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. machine translation, not official **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)". machine translation, not official **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. machine translation, not official **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. machine translation, not official **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: machine translation, not official **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)". machine translation, not official **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)". machine translation, not official --- ## Cites - 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 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（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 附則第十六条第十五項第一号（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-15/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-15/item-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-20261027T202151-346, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-294, 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