# 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-4291-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4291-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

## 附　則 平成二九年三月三一日法律第二号
<sup>suppl-4291-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1</sup>

**第一項**  この法律は、平成二十九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。
<sup>suppl-4291-2/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1</sup>
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第七十二条の四十八、第七十二条の五十四、第七十二条の六十三の四第一項及び第二項並びに第三百四十九条の三第一項の改正規定並びに同法附則第九条の二及び第九条の二の二第一項の改正規定並びに同法附則第九条の三を削り、同法附則第九条の三の二を同法附則第九条の三とする改正規定並びに附則第七条第五項及び第七項並びに第四十六条（第四号に掲げる改正規定を除く。）の規定　公布の日
  <sup>suppl-4291-2/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-1</sup>
  the provisions amending Article 72-48, Article 72-54, Article 72-63-4, paragraphs (1) and (2) and Article 349-3, paragraph (1) of the Local Tax Act in Article 1, the provisions amending Article 9-2 and Article 9-2-2, paragraph (1) of the Supplementary Provisions of that Act, the provisions deleting Article 9-3 of the Supplementary Provisions of that Act and renumbering Article 9-3-2 of the Supplementary Provisions of that Act as Article 9-3, and the provisions of Article 7, paragraphs (5) and (7) and Article 46 (excluding the amending provisions set forth in item (iv)) of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第十七条の六第二項及び第七十二条の二の二第八項の改正規定、同法第七十二条の二十六の改正規定（同条第二項及び第四項に係る部分を除く。）並びに同法第七十二条の四十三第四項の改正規定並びに同法附則第四十一条第二項の改正規定並びに附則第七条第二項及び第三項の規定　平成二十九年十月一日
  <sup>suppl-4291-2/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-2</sup>
  the provisions amending Article 17-6, paragraph (2) and Article 72-2-2, paragraph (8) of the Local Tax Act in Article 1, the provisions amending Article 72-26 of that Act (excluding the part pertaining to paragraphs (2) and (4) of that Article), the provisions amending Article 72-43, paragraph (4) of that Act, the provisions amending Article 41, paragraph (2) of the Supplementary Provisions of that Act, and the provisions of Article 7, paragraphs (2) and (3) of the Supplementary Provisions: October 1, 2017;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第十一条の二、第三十五条第一項、第三十七条、第三十七条の二第一項及び第二項、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から第三項まで、第三百十四条の三第一項、第三百十四条の六、第三百十四条の七第一項及び第二項、第三百二十一条の七の十二第一項、第三百二十一条の七の十三並びに第七百三十七条第一項及び第二項の改正規定並びに同条の次に一条を加える改正規定並びに同法附則第五条第一項及び第三項、第五条の四第一項第二号ハ及び第六項第二号ハ、第五条の四の二、第五条の五、第六条第二項第一号及び第五項第一号、第二十九条の七第一項、第三十一条の四第一項、第三十三条の二第一項及び第五項、第三十三条の三第一項第一号及び第五項第一号、第三十四条第一項及び第四項、第三十四条の二第一項各号及び第四項各号、第三十四条の三第一項及び第三項、第三十五条、第三十五条の二第一項及び第五項、第三十五条の二の二第一項及び第五項、第三十五条の四第一項及び第四項並びに第四十五条第三項及び第六項の改正規定並びに次条並びに附則第五条第二項、第七条第八項及び第九項、第十五条第二項から第四項まで、第三十一条（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）第八条第二項、第四項、第七項及び第九項の改正規定に限る。）、第三十三条第一項及び第三項、第三十七条（租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の二第四項、第六項、第十項及び第十二項の改正規定に限る。）並びに第三十九条第一項及び第三項の規定　平成三十年一月一日
  <sup>suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-3</sup>
  the provisions amending Article 11-2, Article 35, paragraph (1), Article 37, Article 37-2, paragraphs (1) and (2), Article 72-57-2, paragraph (1), Article 72-57-3, paragraphs (1) through (3), Article 314-3, paragraph (1), Article 314-6, Article 314-7, paragraphs (1) and (2), Article 321-7-12, paragraph (1), Article 321-7-13, and Article 737, paragraphs (1) and (2) of the Local Tax Act in Article 1, the provisions adding one Article after Article 737 of that Act, the provisions amending Article 5, paragraphs (1) and (3), Article 5-4, paragraph (1), item (ii), (c) and paragraph (6), item (ii), (c), Article 5-4-2, Article 5-5, Article 6, paragraph (2), item (i) and paragraph (5), item (i), Article 29-7, paragraph (1), Article 31-4, paragraph (1), Article 33-2, paragraphs (1) and (5), Article 33-3, paragraph (1), item (i) and paragraph (5), item (i), Article 34, paragraphs (1) and (4), Article 34-2, paragraph (1), each item and paragraph (4), each item, Article 34-3, paragraphs (1) and (3), Article 35, Article 35-2, paragraphs (1) and (5), Article 35-2-2, paragraphs (1) and (5), Article 35-4, paragraphs (1) and (4), and Article 45, paragraphs (3) and (6) of the Supplementary Provisions of that Act, and the provisions of the following Article, Article 5, paragraph (2), Article 7, paragraphs (8) and (9), Article 15, paragraphs (2) through (4), Article 31 (limited to the provisions amending Article 8, paragraphs (2), (4), (7) and (9) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962)), Article 33, paragraphs (1) and (3), Article 37 (limited to the provisions amending Article 3-2-2, paragraphs (4), (6), (10) and (12) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969)), and Article 39, paragraphs (1) and (3) of the Supplementary Provisions: January 1, 2018;
  <sup>machine translation, not official</sup>

  **四**  第二条（次号及び第六号に掲げる改正規定を除く。）並びに附則第三条、第四条、第十条、第十二条、第二十条、第二十四条から第三十条まで、第三十二条（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第八条第一項、第十二条第四項及び第十六条第一項の改正規定に限る。）、第三十五条、第三十六条、第三十八条（租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第三条の二の二第三項の改正規定に限る。）、第四十一条から第四十五条まで及び第四十六条（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）第十九条の改正規定に限る。）の規定　平成三十年四月一日
  <sup>suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4</sup>
  the provisions of Article 2 (excluding the amending provisions set forth in the following item and item (vi)), and Article 3, Article 4, Article 10, Article 12, Article 20, Articles 24 through 30, Article 32 (limited to the provisions amending Article 8, paragraph (1), Article 12, paragraph (4) and Article 16, paragraph (1) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity), Article 35, Article 36, Article 38 (limited to the provisions amending Article 3-2-2, paragraph (3) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.), Articles 41 through 45, and Article 46 (limited to the provisions amending Article 19 of the Act on Temporary Measures concerning Special Local Corporation Tax (Act No. 25 of 2008)) of the Supplementary Provisions: April 1, 2018;
  <sup>machine translation, not official</sup>

  **五**  第二条中地方税法第二十三条第一項及び第二項、第三十四条、第三十七条第一号イの表、第七十五条の二、第二百九十二条第一項及び第二項、第三百十一条、第三百十四条の二、第三百十四条の六第一号イの表並びに第七百条の五十二第一項の改正規定並びに同法附則第三条の三、第四条第七項第一号及び第十三項第一号、第四条の二第七項第一号及び第十三項第一号、第三十三条の二第三項第一号及び第七項第一号、第三十三条の三第三項第一号及び第七項第一号、第三十四条第三項第一号及び第六項第一号、第三十五条第四項第一号及び第八項第一号、第三十五条の二第四項第一号及び第八項第一号、第三十五条の三の二、第三十五条の三の三、第三十五条の三の四第二項並びに第三十五条の四第二項第一号及び第五項第一号の改正規定並びに附則第六条、第十六条、第三十二条（前号に掲げる改正規定を除く。）、第三十四条、第三十八条（前号に掲げる改正規定を除く。）及び第四十条の規定　平成三十一年一月一日
  <sup>suppl-4291-2/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-5</sup>
  the provisions amending Article 23, paragraphs (1) and (2), Article 34, the table in Article 37, item (i), (a), Article 75-2, Article 292, paragraphs (1) and (2), Article 311, Article 314-2, the table in Article 314-6, item (i), (a), and Article 700-52, paragraph (1) of the Local Tax Act in Article 2, the provisions amending Article 3-3, Article 4, paragraph (7), item (i) and paragraph (13), item (i), Article 4-2, paragraph (7), item (i) and paragraph (13), item (i), Article 33-2, paragraph (3), item (i) and paragraph (7), item (i), Article 33-3, paragraph (3), item (i) and paragraph (7), item (i), Article 34, paragraph (3), item (i) and paragraph (6), item (i), Article 35, paragraph (4), item (i) and paragraph (8), item (i), Article 35-2, paragraph (4), item (i) and paragraph (8), item (i), Article 35-3-2, Article 35-3-3, Article 35-3-4, paragraph (2), and Article 35-4, paragraph (2), item (i) and paragraph (5), item (i) of the Supplementary Provisions of that Act, and the provisions of Article 6, Article 16, Article 32 (excluding the amending provisions set forth in the preceding item), Article 34, Article 38 (excluding the amending provisions set forth in the preceding item), and Article 40 of the Supplementary Provisions: January 1, 2019;
  <sup>machine translation, not official</sup>

  **六**  第二条中地方税法第七十二条の四十八第三項及び第九項の改正規定並びに附則第八条の規定　令和二年四月一日
  <sup>suppl-4291-2/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-6</sup>
  the provisions amending Article 72-48, paragraphs (3) and (9) of the Local Tax Act in Article 2, and the provisions of Article 8 of the Supplementary Provisions: April 1, 2020;
  <sup>machine translation, not official</sup>

  **七**  第一条中地方税法第五百八十六条第二項第一号の二の改正規定　農村地域工業等導入促進法の一部を改正する法律（平成二十九年法律第四十八号）の施行の日
  <sup>suppl-4291-2/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-7</sup>
  the provisions amending Article 586, paragraph (2), item (i)-2 of the Local Tax Act in Article 1: the date of enforcement of the Act Partially Amending the Act on Promotion of Introduction of Industries, etc. into Rural Areas (Act No. 48 of 2017);
  <sup>machine translation, not official</sup>

  **八**  第一条中地方税法附則第十五条に二項を加える改正規定（同条第四十五項に係る部分に限る。）　都市緑地法等の一部を改正する法律（平成二十九年法律第二十六号）の施行の日
  <sup>suppl-4291-2/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-8</sup>
  the provisions adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part pertaining to Article 15, paragraph (45) of the Supplementary Provisions of that Act): the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 26 of 2017);
  <sup>machine translation, not official</sup>

  **九**  第一条中地方税法第七十二条の百十一第二項の改正規定　関税定率法等の一部を改正する法律（平成二十八年法律第十六号）附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-4291-2/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-9</sup>
  the provisions amending Article 72-111, paragraph (2) of the Local Tax Act in Article 1: the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. (Act No. 16 of 2016);
  <sup>machine translation, not official</sup>

  **十**  第一条中地方税法第二十三条第一項第四号の改正規定（「第七項を除く。）」の下に「、第四十二条の十一の三（第一項、第三項、第四項及び第七項を除く。）」を加える部分に限る。）及び同法第二百九十二条第一項第四号の改正規定（「第七項を除く。）」の下に「、第四十二条の十一の三（第一項、第三項、第四項及び第七項を除く。）」を加える部分に限る。）並びに同法附則第八条第四項の改正規定（同項を同条第八項とする部分を除く。）、同条第三項の改正規定（同項を同条第七項とする部分を除く。）及び同条第二項を同条第三項とし、同項の次に三項を加える改正規定（同条第五項及び第六項に係る部分に限る。）並びに附則第五条第九項及び第十項並びに第十五条第八項及び第九項の規定　企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十九年法律第四十七号）の施行の日
  <sup>suppl-4291-2/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-10</sup>
  the provisions amending Article 23, paragraph (1), item (iv) of the Local Tax Act in Article 1 (limited to the part adding ", Article 42-11-3 (excluding paragraphs (1), (3), (4) and (7))" after "excluding paragraph (7))") and the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part adding ", Article 42-11-3 (excluding paragraphs (1), (3), (4) and (7))" after "excluding paragraph (7))"), the provisions amending Article 8, paragraph (4) of the Supplementary Provisions of that Act (excluding the part making that paragraph paragraph (8) of that Article), the provisions amending paragraph (3) of that Article (excluding the part making that paragraph paragraph (7) of that Article), the provisions making paragraph (2) of that Article paragraph (3) of that Article and adding three paragraphs after that paragraph (limited to the part pertaining to paragraphs (5) and (6) of that Article), and the provisions of Article 5, paragraphs (9) and (10) and Article 15, paragraphs (8) and (9) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Formation and Revitalization of Regional Industrial Agglomerations through Promotion of Business Location, etc. (Act No. 47 of 2017);
  <sup>machine translation, not official</sup>

  **十一**  第一条中地方税法附則第九条に二項を加える改正規定（同条第二十一項に係る部分に限る。）　原子力損害賠償・廃炉等支援機構法の一部を改正する法律（平成二十九年法律第三十号）の施行の日
  <sup>suppl-4291-2/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-11</sup>
  the provisions adding two paragraphs to Article 9 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part pertaining to Article 9, paragraph (21) of the Supplementary Provisions of that Act): the date of enforcement of the Act Partially Amending the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 30 of 2017).
  <sup>machine translation, not official</sup>

### 第二条（第二次納税義務に関する経過措置） — Transitional Measures concerning Secondary Tax Liability
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-2</sup>

**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。）第十一条の二の規定は、前条第三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については、なお従前の例による。
<sup>suppl-4291-2/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-2/par-1</sup>
The provisions of Article 11-2 of the Local Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local government levies that fall into delinquency on or after the date of enforcement of the provisions set forth in item (iii) of the preceding Article, and the provisions then in force continue to govern local government levies that are delinquent before that date.
<sup>machine translation, not official</sup>

### 第三条（保全差押えに関する経過措置） — Transitional Measures concerning Provisional Seizure for Preservation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-3</sup>

**第一項**  附則第一条第四号に掲げる規定の施行の日前にされた同号に掲げる規定による改正前の地方税法（以下「三十年旧法」という。）において準用する所得税法等の一部を改正する等の法律（平成二十九年法律第四号。以下「所得税法等改正法」という。）第十条の規定による廃止前の国税犯則取締法（明治三十三年法律第六十七号。以下「廃止前国税犯則取締法」という。）の規定による差押え又は領置は、同号に掲げる規定による改正後の地方税法（以下「三十年新法」という。）第十六条の四第一項の規定の適用については、三十年新法第一章第十六節第一款の規定による差押え又は領置とみなす。
<sup>suppl-4291-2/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-3/par-1</sup>
Seizure or retention made before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions under the provisions of the National Tax Violations Control Act (Act No. 67 of 1900; hereinafter referred to as the "National Tax Violations Control Act Before Its Repeal") before its repeal by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017; hereinafter referred to as the "Income Tax Act Amendment Act"), as applied mutatis mutandis in the Local Tax Act prior to amendment by the provisions set forth in that item (hereinafter referred to as the "2018 Former Act"), is deemed, for the application of the provisions of Article 16-4, paragraph (1) of the Local Tax Act after the amendment by the provisions set forth in that item (hereinafter referred to as the "2018 New Act"), to be seizure or retention under the provisions of Chapter I, Section 16, Subsection 1 of the 2018 New Act.
<sup>machine translation, not official</sup>

### 第四条（犯則事件の処分に関する経過措置） — Transitional Measures concerning Dispositions in Criminal Tax Cases
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-4</sup>

**第一項**  三十年新法第一章第十六節第二款の規定は、附則第一条第四号に掲げる規定の施行の日以後にした行為に係る地方税に関する犯則事件の処分について適用し、同日前にした行為に係る地方税に関する犯則事件の処分については、なお従前の例による。
<sup>suppl-4291-2/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-4/par-1</sup>
The provisions of Chapter I, Section 16, Subsection 2 of the 2018 New Act apply to dispositions in criminal tax cases concerning local tax relating to acts committed on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern dispositions in criminal tax cases concerning local tax relating to acts committed before that date.
<sup>machine translation, not official</sup>

### 第五条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、平成二十九年度以後の年度分の個人の道府県民税について適用し、平成二十八年度分までの個人の道府県民税については、なお従前の例による。
<sup>suppl-4291-2/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years through fiscal 2016.
<sup>machine translation, not official</sup>

**第二項**  新法第三十五条第一項、第三十七条、第三十七条の二第一項及び第二項並びに第七百三十七条の二並びに附則第五条第一項、第五条の四の二第一項及び第四項、第五条の五第一項、第六条第二項（第一号に係る部分に限る。）、第三十三条の二第一項、第三十三条の三第一項（第一号に係る部分に限る。）、第三十四条第一項、第三十四条の二第一項（各号に係る部分に限る。）、第三十四条の三第一項、第三十五条第一項及び第三項、第三十五条の二第一項、第三十五条の二の二第一項、第三十五条の四第一項並びに第四十五条第三項の規定は、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し、平成二十九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。
<sup>suppl-4291-2/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-2</sup>
The provisions of Article 35, paragraph (1), Article 37, Article 37-2, paragraphs (1) and (2), and Article 737-2 of the New Act, and Article 5, paragraph (1), Article 5-4-2, paragraphs (1) and (4), Article 5-5, paragraph (1), Article 6, paragraph (2) (limited to the part pertaining to item (i)), Article 33-2, paragraph (1), Article 33-3, paragraph (1) (limited to the part pertaining to item (i)), Article 34, paragraph (1), Article 34-2, paragraph (1) (limited to the part pertaining to each item), Article 34-3, paragraph (1), Article 35, paragraphs (1) and (3), Article 35-2, paragraph (1), Article 35-2-2, paragraph (1), Article 35-4, paragraph (1), and Article 45, paragraph (3) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years through fiscal 2017.
<sup>machine translation, not official</sup>

**第三項**  新法附則第四条第一項（第一号に係る部分に限る。）及び第十四項の規定は、道府県民税の納税義務者の同号に規定する特定譲渡の日の属する年の翌年十二月三十一日がこの法律の施行の日（以下「施行日」という。）以後である同号に規定する買換資産について適用し、道府県民税の納税義務者の第一条の規定による改正前の地方税法（以下「旧法」という。）附則第四条第一項第一号に規定する特定譲渡の日の属する年の翌年十二月三十一日が施行日前である同号に規定する買換資産については、なお従前の例による。
<sup>suppl-4291-2/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-3</sup>
The provisions of Article 4, paragraph (1) (limited to the part pertaining to item (i)) and paragraph (14) of the Supplementary Provisions of the New Act apply to replacement assets prescribed in that item for which December 31 of the year following the year that includes the date of specified transfer prescribed in that item by a person liable for prefectural inhabitant tax is on or after the date this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern replacement assets prescribed in Article 4, paragraph (1), item (i) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") for which December 31 of the year following the year that includes the date of specified transfer prescribed in that item by a person liable for prefectural inhabitant tax is before the Effective Date.
<sup>machine translation, not official</sup>

**第四項**  新法附則第七条の四の規定は、施行日以後に新法第四十一条第一項の規定によりその例によることとされる新法第三百二十八条の五第二項に規定する納期限が到来する新法第五十条の二の規定により課する所得割に係る地方団体の徴収金について適用する。
<sup>suppl-4291-2/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-4</sup>
The provisions of Article 7-4 of the Supplementary Provisions of the New Act apply to local government levies pertaining to the income levy imposed pursuant to the provisions of Article 50-2 of the New Act for which the due date for payment prescribed in Article 328-5, paragraph (2) of the New Act, the rules of which are to be followed pursuant to the provisions of Article 41, paragraph (1) of the New Act, arrives on or after the Effective Date.
<sup>machine translation, not official</sup>

**第五項**  施行日から附則第一条第三号に掲げる規定の施行の日の前日までの間における新法附則第七条の四の規定の適用については、同条中「指定都市の」とあるのは、「地方自治法第二百五十二条の十九第一項の市（以下この条において「指定都市」という。）の」とする。
<sup>suppl-4291-2/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-5</sup>
With regard to the application of the provisions of Article 7-4 of the Supplementary Provisions of the New Act during the period from the Effective Date through the day before the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, the phrase "of a designated city" in Article 7-4 of the Supplementary Provisions of the New Act is deemed to be replaced with "of a city prescribed in Article 252-19, paragraph (1) of the Local Autonomy Act (hereinafter referred to in this Article as a "designated city")".
<sup>machine translation, not official</sup>

**第六項**  新法附則第三十四条の二第九項の規定は、道府県民税の納税義務者の同項に規定する予定期間の末日が施行日以後である同条第二項に規定する確定優良住宅地等予定地のための譲渡について適用する。
<sup>suppl-4291-2/art-5/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-6</sup>
The provisions of Article 34-2, paragraph (9) of the Supplementary Provisions of the New Act apply to transfers for a determined site for constructing a superior residential area, etc. prescribed in Article 34-2, paragraph (2) of the Supplementary Provisions of the New Act for which the last day of the scheduled period prescribed in paragraph (9) of that Article, of a person liable for prefectural inhabitant tax, is on or after the Effective Date.
<sup>machine translation, not official</sup>

**第七項**  地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項の市（以下この項において「指定都市」という。）の区域を包括する都道府県は、当該指定都市に係る平成二十八年度分及び平成二十九年度分の道府県民税の所得割（地方税法第五十条の二の規定により課する所得割を除き、附則第一条第三号に掲げる規定による改正前の地方税法第三十五条第一項に規定する標準税率に係る部分に限る。）に係る地方団体の徴収金の額（同年度又は平成三十年度に当該都道府県に払い込まれる収入額のうち、政令で定めるものに限る。）の二分の一に相当する額を、政令で定めるところにより、当該指定都市に対し交付するものとする。
<sup>suppl-4291-2/art-5/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-7</sup>
A prefecture whose area includes the area of a city prescribed in Article 252-19, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947) (hereinafter referred to in this paragraph as a "designated city") is to distribute to that designated city, as provided by Cabinet Order, an amount equivalent to one-half of the amount of local government levies (limited to the amount specified by Cabinet Order out of the amount of revenue paid into that prefecture in those fiscal years or fiscal 2018) pertaining to the income levy of prefectural inhabitant tax (excluding the income levy imposed pursuant to the provisions of Article 50-2 of the Local Tax Act, and limited to the part pertaining to the standard tax rate prescribed in Article 35, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions) for fiscal 2016 and fiscal 2017 pertaining to that designated city.
<sup>machine translation, not official</sup>

**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。
<sup>suppl-4291-2/art-5/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-8</sup>
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.
<sup>machine translation, not official</sup>

**第九項**  新法第二十三条第一項（第四号中所得税法等改正法第十二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。以下この条及び附則第十五条において「新租税特別措置法」という。）第四十二条の十一の二及び第四十二条の十一の三の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第五項（新法第二十三条第一項の規定に係る部分に限る。）の規定は、附則第一条第十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については、なお従前の例による。
<sup>suppl-4291-2/art-5/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-9</sup>
The provisions of Article 23, paragraph (1) of the New Act (limited to the part of item (iv) pertaining to the provisions of Article 42-11-2 and Article 42-11-3 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 12 of the Income Tax Act Amendment Act (hereinafter referred to in this Article and Article 15 of the Supplementary Provisions as the "New Act on Special Measures Concerning Taxation"); the same applies hereinafter in this paragraph) and Article 8, paragraph (5) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 23, paragraph (1) of the New Act) apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before that date.
<sup>machine translation, not official</sup>

**第十項**  新法第二十三条第一項（第四号の三中新租税特別措置法第六十八条の十四の三の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第六項（新法第二十三条第一項の規定に係る部分に限る。）の規定は、附則第一条第十号に掲げる規定の施行の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。
<sup>suppl-4291-2/art-5/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-10</sup>
The provisions of Article 23, paragraph (1) of the New Act (limited to the part of item (iv)-3 pertaining to the provisions of Article 68-14-3 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (6) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 23, paragraph (1) of the New Act) apply to corporate prefectural inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporate prefectural inhabitant tax for consolidated business years that ended before that date.
<sup>machine translation, not official</sup>

**第十一項**  法人又は連結親法人（所得税法等改正法第二条の規定による改正後の法人税法（昭和四十年法律第三十四号。以下この項及び附則第十五条第十項において「新法人税法」という。）第二条第十二号の六の七に規定する連結親法人をいう。同項において同じ。）若しくは連結子法人（同条第十二号の七に規定する連結子法人をいう。同項において同じ。）が、施行日前一年以内に終了した事業年度又は連結事業年度の所得又は連結所得に対する法人税につき、所得税法等改正法附則第二十二条の規定により読み替えて適用される新法人税法第八十条第五項において準用する同条第一項、所得税法等改正法附則第二十六条の規定により読み替えて適用される新法人税法第八十一条の三十一第五項において準用する同条第一項又は所得税法等改正法附則第二十九条の規定により読み替えて適用される新法人税法第百四十四条の十三第十一項において準用する同条第一項の規定により法人税の還付を受けた場合には、新法人税法第八十条、第八十一条の三十一又は第百四十四条の十三の規定により法人税の還付を受けたものとみなして、新法第五十三条第十二項、第十三項、第十五項又は第十六項の規定を適用する。この場合において、次の表の上欄に掲げる同条の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とする。
第十二項	事業年度（同法第八十条第五項又は第百四十四条の十三第十一項に規定する中間期間を含む。）	事業年度
同法第八十条又は第百四十四条の十三	所得税法等の一部を改正する等の法律（平成二十九年法律第四号。以下この項及び次項において「所得税法等改正法」という。）附則第二十二条の規定により読み替えられた所得税法等改正法第二条の規定による改正後の法人税法（以下この項及び次項において「新法人税法」という。）第八十条第五項において準用する同条第一項又は所得税法等改正法附則第二十九条の規定により読み替えられた新法人税法第百四十四条の十三第十一項において準用する同条第一項
第十二項第一号	法人税法第八十条	所得税法等改正法附則第二十二条の規定により読み替えられた新法人税法第八十条第五項において準用する同条第一項
第十二項第二号及び第三号	法人税法第百四十四条の十三	所得税法等改正法附則第二十九条の規定により読み替えられた新法人税法第百四十四条の十三第十一項において準用する同条第一項
同法	法人税法
第十三項	事業年度（法人税法第八十条第五項又は第百四十四条の十三第十一項に規定する中間期間を含む。	事業年度（
同法第八十条又は第百四十四条の十三	所得税法等改正法附則第二十二条の規定により読み替えられた新法人税法第八十条第五項において準用する同条第一項又は所得税法等改正法附則第二十九条の規定により読み替えられた新法人税法第百四十四条の十三第十一項において準用する同条第一項
（同法	（法人税法
第十三項第二号	法人税法第百四十四条の十三（第一項第一号	所得税法等改正法附則第二十九条の規定により読み替えられた新法人税法第百四十四条の十三第十一項において準用する同条第一項（第一号
同法第百四十四条の十三（第一項第二号	所得税法等改正法附則第二十九条の規定により読み替えられた新法人税法第百四十四条の十三第十一項において準用する同条第一項（第二号
第十五項	連結事業年度（同法第八十一条の三十一第五項に規定する中間期間を含む。）	連結事業年度
第十六項	連結事業年度（法人税法第八十一条の三十一第五項に規定する中間期間を含む。	連結事業年度（
<sup>suppl-4291-2/art-5/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-11</sup>
Where a corporation, or a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act (Act No. 34 of 1965) as amended by the provisions of Article 2 of the Income Tax Act Amendment Act (hereinafter referred to in this paragraph and Article 15, paragraph (10) of the Supplementary Provisions as the "New Corporation Tax Act"); the same applies in that paragraph) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in item (xii)-7 of that Article; the same applies in that paragraph) has received a refund of corporation tax, with respect to corporation tax on the income or consolidated income of a business year or consolidated business year that ended within one year before the Effective Date, pursuant to Article 80, paragraph (1) as applied mutatis mutandis in Article 80, paragraph (5) of the New Corporation Tax Act as applied with terms replaced pursuant to Article 22 of the Supplementary Provisions of the Income Tax Act Amendment Act, Article 81-31, paragraph (1) as applied mutatis mutandis in Article 81-31, paragraph (5) of the New Corporation Tax Act as applied with terms replaced pursuant to Article 26 of the Supplementary Provisions of the Income Tax Act Amendment Act, or Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as applied with terms replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 53, paragraphs (12), (13), (15) or (16) of the New Act apply on the deeming that the refund of corporation tax was received pursuant to Article 80, Article 81-31 or Article 144-13 of the New Corporation Tax Act. In this case, the words and phrases set forth in the middle column of the following table in the provisions of Article 53 of the New Act set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
paragraph (12)	business year (including the interim period prescribed in Article 80, paragraph (5) or Article 144-13, paragraph (11) of that Act)	business year
Article 80 or Article 144-13 of that Act	Article 80, paragraph (1) as applied mutatis mutandis in Article 80, paragraph (5) of the Corporation Tax Act as amended by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017; hereinafter referred to in this paragraph and the following paragraph as the "Income Tax Act Amendment Act") (hereinafter referred to in this paragraph and the following paragraph as the "New Corporation Tax Act"), as replaced pursuant to Article 22 of the Supplementary Provisions of the Income Tax Act Amendment Act, or Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act
paragraph (12), item (i)	Article 80 of the Corporation Tax Act	Article 80, paragraph (1) as applied mutatis mutandis in Article 80, paragraph (5) of the New Corporation Tax Act as replaced pursuant to Article 22 of the Supplementary Provisions of the Income Tax Act Amendment Act
paragraph (12), items (ii) and (iii)	Article 144-13 of the Corporation Tax Act	Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act
that Act	the Corporation Tax Act
paragraph (13)	business year (including the interim period prescribed in Article 80, paragraph (5) or Article 144-13, paragraph (11) of the Corporation Tax Act	business year (
Article 80 or Article 144-13 of that Act	Article 80, paragraph (1) as applied mutatis mutandis in Article 80, paragraph (5) of the New Corporation Tax Act as replaced pursuant to Article 22 of the Supplementary Provisions of the Income Tax Act Amendment Act, or Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act
(that Act	(the Corporation Tax Act
paragraph (13), item (ii)	Article 144-13 of the Corporation Tax Act (paragraph (1), item (i)	Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act (item (i)
Article 144-13 of that Act (paragraph (1), item (ii)	Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act (item (ii)
paragraph (15)	consolidated business year (including the interim period prescribed in Article 81-31, paragraph (5) of that Act)	consolidated business year
paragraph (16)	consolidated business year (including the interim period prescribed in Article 81-31, paragraph (5) of the Corporation Tax Act	consolidated business year (
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**第十二項**  新法第五十六条第二項及び第四項並びに第六十四条第一項及び第三項の規定は、平成二十九年一月一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。
<sup>suppl-4291-2/art-5/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-12</sup>
The provisions of Article 56, paragraphs (2) and (4) and Article 64, paragraphs (1) and (3) of the New Act apply to delinquency charges pertaining 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 January 1, 2017.
<sup>machine translation, not official</sup>

**第十三項**  新法附則第八条の二の二第二項及び第五項の規定は、法人が施行日以後に提出する新法第五十三条第二十二項若しくは第二十三項の規定による申告書若しくは新法第二十条の九の三第三項の規定による更正請求書に係る法人の道府県民税又は施行日以後にされる新法第五十五条第一項若しくは第三項の規定による更正（施行日前に提出された旧法第二十条の九の三第三項の規定による更正請求書に係るものを除く。以下この項において同じ。）に係る事業年度分の法人の道府県民税若しくは施行日以後にされる新法第五十五条第一項若しくは第三項の規定による更正に係る連結事業年度分の法人の道府県民税について適用し、法人が施行日前に提出した旧法第五十三条第二十二項若しくは第二十三項の規定による申告書若しくは旧法第二十条の九の三第三項の規定による更正請求書に係る法人の道府県民税又は施行日前にされた旧法第五十五条第一項若しくは第三項の規定による更正に係る事業年度分の法人の道府県民税若しくは施行日前にされた同条第一項若しくは第三項の規定による更正に係る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。
<sup>suppl-4291-2/art-5/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-13</sup>
The provisions of Article 8-2-2, paragraphs (2) and (5) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax pertaining to a return under the provisions of Article 53, paragraph (22) or (23) of the New Act or a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the New Act that a corporation files on or after the Effective Date, or corporate prefectural inhabitant tax for business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 55, paragraph (1) or (3) of the New Act (excluding those pertaining to a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the Former Act filed before the Effective Date; the same applies hereinafter in this paragraph), or corporate prefectural inhabitant tax for consolidated business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 55, paragraph (1) or (3) of the New Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax pertaining to a return under the provisions of Article 53, paragraph (22) or (23) of the Former Act or a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the Former Act that a corporation filed before the Effective Date, or corporate prefectural inhabitant tax for business years pertaining to a reassessment made before the Effective Date under the provisions of Article 55, paragraph (1) or (3) of the Former Act, or corporate prefectural inhabitant tax for consolidated business years pertaining to a reassessment made before the Effective Date under the provisions of paragraph (1) or (3) of that Article.
<sup>machine translation, not official</sup>

### 第六条
<sup>suppl-4291-2/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-6</sup>

**第一項**  附則第一条第五号に掲げる規定による改正後の地方税法の規定中個人の道府県民税に関する部分は、令和元年度以後の年度分の個人の道府県民税について適用し、平成三十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。
<sup>suppl-4291-2/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-6/par-1</sup>
The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions that relate to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years through fiscal 2018.
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### 第七条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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<sup>suppl-4291-2/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7</sup>

**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。
<sup>suppl-4291-2/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-1</sup>
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.
<sup>machine translation, not official</sup>

**第二項**  新法第七十二条の二十六第七項の規定は、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二十六第一項の規定により申告納付の義務が発生する法人の事業税について適用する。
<sup>suppl-4291-2/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-2</sup>
The provisions of Article 72-26, paragraph (7) of the New Act apply to corporate enterprise tax for which the obligation of filing and payment arises under the provisions of Article 72-26, paragraph (1) of the New Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第三項**  新法第七十二条の四十三第四項の規定は、附則第一条第二号に掲げる規定の施行の日以後に行われる同項に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
<sup>suppl-4291-2/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-3</sup>
The provisions of Article 72-43, paragraph (4) of the New Act apply to a share exchange, etc. prescribed in that paragraph that takes place on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern a share exchange that took place before that date.
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**第四項**  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、平成二十九年一月一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。
<sup>suppl-4291-2/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-4</sup>
The provisions of Article 72-44, paragraph (4) and Article 72-45, paragraph (3) of the New Act apply to delinquency charges pertaining to corporate enterprise tax 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 January 1, 2017.
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**第五項**  新法第七十二条の四十八の規定は、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に係る法人の事業税について適用し、同日前に終了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。
<sup>suppl-4291-2/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-5</sup>
The provisions of Article 72-48 of the New Act apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.
<sup>machine translation, not official</sup>

**第六項**  新法附則第九条第十八項及び第九条の二の二第二項の規定は、法人が施行日以後に提出する新法第七十二条の三十三第二項若しくは第三項の規定による修正申告書若しくは新法第二十条の九の三第三項の規定による更正請求書に係る法人の事業税又は施行日以後にされる新法第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正（施行日前に提出された旧法第二十条の九の三の規定による更正請求書に係るものを除く。）に係る事業年度分の法人の事業税について適用し、法人が施行日前に提出した旧法第七十二条の三十三第二項若しくは第三項の規定による修正申告書若しくは旧法第二十条の九の三の規定による更正請求書に係る法人の事業税又は施行日前にされた旧法第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正に係る事業年度分の法人の事業税については、なお従前の例による。
<sup>suppl-4291-2/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-6</sup>
The provisions of Article 9, paragraph (18) and Article 9-2-2, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax pertaining to an amended return under the provisions of Article 72-33, paragraph (2) or (3) of the New Act or a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the New Act that a corporation files on or after the Effective Date, or corporate enterprise tax for business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 72-39, Article 72-41 or Article 72-41-2 of the New Act (excluding those pertaining to a written request for reassessment under the provisions of Article 20-9-3 of the Former Act filed before the Effective Date), and the provisions then in force continue to govern corporate enterprise tax pertaining to an amended return under the provisions of Article 72-33, paragraph (2) or (3) of the Former Act or a written request for reassessment under the provisions of Article 20-9-3 of the Former Act that a corporation filed before the Effective Date, or corporate enterprise tax for business years pertaining to a reassessment made before the Effective Date under the provisions of Article 72-39, Article 72-41 or Article 72-41-2 of the Former Act.
<sup>machine translation, not official</sup>

**第七項**  附則第一条第一号に掲げる規定の施行の日前に終了した事業年度に係る法人の事業税についての旧法附則第九条の三の規定の適用については、なお従前の例による。
<sup>suppl-4291-2/art-7/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-7</sup>
With regard to the application of the provisions of Article 9-3 of the Supplementary Provisions of the Former Act to corporate enterprise tax for business years that ended before the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新法第七十二条の五十七の二第一項の規定は、附則第一条第三号に掲げる規定の施行の日以後に同項の申請が行われる場合について適用する。
<sup>suppl-4291-2/art-7/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-8</sup>
The provisions of Article 72-57-2, paragraph (1) of the New Act apply to cases where the application under that paragraph is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第九項**  新法第七十二条の五十七の三第一項から第三項までの規定は、附則第一条第三号に掲げる規定の施行の日以後に新法第七十二条の五十七の二第一項の申立てが行われる場合について適用する。
<sup>suppl-4291-2/art-7/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-9</sup>
The provisions of Article 72-57-3, paragraphs (1) through (3) of the New Act apply to cases where the petition under Article 72-57-2, paragraph (1) of the New Act is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第八条
<sup>suppl-4291-2/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-8</sup>

**第一項**  附則第一条第六号に掲げる規定による改正後の地方税法第七十二条の四十八第九項の規定は、同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し、同日前に終了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。
<sup>suppl-4291-2/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-8/par-1</sup>
The provisions of Article 72-48, paragraph (9) of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.
<sup>machine translation, not official</sup>

### 第九条（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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<sup>suppl-4291-2/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-9</sup>

**第一項**  別段の定めがあるものを除き、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。
<sup>suppl-4291-2/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-9/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  施行日から起算して一年を超えない期間内において、新法第七十三条の十四第十一項から第十三項までに規定する道府県の条例が制定施行されるまでの間におけるこれらの規定の適用については、これらの規定中「二分の一を参酌して三分の一以上三分の二以下の範囲内において道府県の条例で定める割合」とあるのは、「二分の一」とする。
<sup>suppl-4291-2/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-9/par-2</sup>
During the period within one year from the Effective Date until the Prefectural Ordinances prescribed in Article 73-14, paragraphs (11) through (13) of the New Act are enacted and enforced, with regard to the application of those provisions, the phrase "a ratio specified by Prefectural Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration" in those provisions is deemed to be replaced with "one-half".
<sup>machine translation, not official</sup>

**第三項**  旧法附則第十一条第十一項に規定する漁業近代化資金で政令で定めるものの貸付け（当該貸付けの申込みの受理が施行日前であるものに限る。）を受けて施行日以後に不動産を取得した場合における当該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。
<sup>suppl-4291-2/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-9/par-3</sup>
With regard to real property acquisition tax imposed on the acquisition of real property in the case where real property is acquired on or after the Effective Date upon receiving a loan of fishery modernization funds specified by Cabinet Order prescribed in Article 11, paragraph (11) of the Supplementary Provisions of the Former Act (limited to a loan for which the application was accepted before the Effective Date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十条
<sup>suppl-4291-2/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10</sup>

**第一項**  三十年新法第七十三条の二第五項及び第六項の規定は、平成二十九年四月一日以後に新築された同条第五項に規定する居住用超高層建築物（建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第四条第二項の規定により同法第二条第四項に規定する共用部分（以下この条において「共用部分」という。）とされた附属の建物を含む。）（同日前に最初の売買契約が締結された人の居住の用に供する専有部分（建物の区分所有等に関する法律第二条第三項に規定する専有部分をいう。以下この条及び附則第十七条第五項において同じ。）を有するものを除く。）の専有部分等（専有部分及び共用部分をいう。以下この条において同じ。）の附則第一条第四号に掲げる規定の施行の日以後の取得に対して課すべき不動産取得税について適用し、同月一日前に新築された旧法第七十三条の二第四項の一棟の建物（建物の区分所有等に関する法律第四条第二項の規定により共用部分とされた附属の建物を含む。以下この条において「特定家屋」という。）の専有部分等の取得、同日以後に新築された特定家屋（同日前に最初の売買契約が締結された人の居住の用に供する専有部分を有するものに限る。）の専有部分等の取得及び同日以後に新築された特定家屋（同日前に最初の売買契約が締結された人の居住の用に供する専有部分を有するものを除く。）の専有部分等の同号に掲げる規定の施行の日前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。
<sup>suppl-4291-2/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10/par-1</sup>
The provisions of Article 73-2, paragraphs (5) and (6) of the 2018 New Act apply to real property acquisition tax to be imposed on the acquisition, on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, of the exclusively-owned and common areas (meaning exclusively-owned areas and common elements; the same applies hereinafter in this Article) of a high-rise residential building prescribed in Article 73-2, paragraph (5) of the 2018 New Act that is newly constructed on or after April 1, 2017 (including an attached building that is treated, pursuant to Article 4, paragraph (2) of the Act on Building Unit Ownership (Act No. 69 of 1962), as a common element prescribed in Article 2, paragraph (4) of that Act (hereinafter referred to in this Article as a "common element"); excluding one having an exclusively-owned area (meaning an exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership; the same applies hereinafter in this Article and Article 17, paragraph (5) of the Supplementary Provisions) used for residence by a person with whom the first sales contract was concluded before that date), and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of the exclusively-owned and common areas of a building of a single structure prescribed in Article 73-2, paragraph (4) of the Former Act that was newly constructed before April 1, 2017 (including an attached building that is treated as a common element pursuant to Article 4, paragraph (2) of the Act on Building Unit Ownership; hereinafter referred to in this Article as a "specified building"), on the acquisition of the exclusively-owned and common areas of a specified building newly constructed on or after that date (limited to one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before that date), and on the acquisition, before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, of the exclusively-owned and common areas of a specified building newly constructed on or after that date (excluding one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before that date).
<sup>machine translation, not official</sup>

### 第十一条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11</sup>

**第一項**  別段の定めがあるものを除き、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。
<sup>suppl-4291-2/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-1</sup>
Except as otherwise provided, 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.
<sup>machine translation, not official</sup>

**第二項**  道府県知事は、納付すべき自動車取得税（施行日前の自動車の取得に対するものに限る。）の額について不足額があることを地方税法第百二十二条第一項の納期限（納期限の延長があったときは、その延長された納期限）後において知った場合において、当該事実が生じた原因が当該不足額に係る自動車の取得者以外の者（以下この項及び次項において「第三者」という。）にあるときは、同法第百二十九条第四項の規定による通知をする前に、当該第三者（当該第三者と政令で定める特別の関係がある者を含む。以下この項及び次項において同じ。）に対し、当該不足額に係る自動車取得税の納付を申し出る機会を与えることができるものとし、当該申出の機会を与えられた第三者が当該申出をしたときは、当該第三者を当該不足額に係る自動車について同条第一項に規定する申告書を提出すべき当該自動車の取得者とみなして、同条第二項の規定その他の自動車取得税に関する規定（同法第百三十二条及び第百三十三条の規定を除く。）を適用する。
<sup>suppl-4291-2/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2</sup>
A prefectural governor may, where the governor comes to know, after the due date for payment under Article 122, paragraph (1) of the Local Tax Act (or, where the due date for payment was extended, that extended due date for payment), that there is a shortfall in the amount of automobile acquisition tax to be paid (limited to that on the acquisition of a motor vehicle before the Effective Date) and the cause of that fact lies with a person other than the acquirer of the motor vehicle pertaining to that shortfall (hereinafter referred to in this paragraph and the following paragraph as a "third party"), give that third party (including a person having a special relationship specified by Cabinet Order with that third party; the same applies hereinafter in this paragraph and the following paragraph) an opportunity to offer to pay the automobile acquisition tax pertaining to that shortfall, before giving the notice under Article 129, paragraph (4) of that Act, and when the third party given the opportunity to make that offer has made it, the provisions of Article 129, paragraph (2) of that Act and other provisions concerning automobile acquisition tax (excluding the provisions of Article 132 and Article 133 of that Act) apply as if that third party were the acquirer of the motor vehicle who is to file the return prescribed in Article 129, paragraph (1) of that Act for the motor vehicle pertaining to that shortfall.
<sup>machine translation, not official</sup>

**第三項**  前項の規定による申出をした第三者は、当該申出を撤回することができない。
<sup>suppl-4291-2/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-3</sup>
A third party who has made the offer under the provisions of the preceding paragraph may not withdraw that offer.
<sup>machine translation, not official</sup>

**第四項**  第二項の規定の適用がある場合における地方税法第百三十条第二項の規定の適用については、同項中「第百二十二条第一項」とあるのは「同項」と、「この節」とあるのは「この項」と、「納期限までの期間又は当該納期限」とあるのは「納期限」とする。
<sup>suppl-4291-2/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-4</sup>
With regard to the application of the provisions of Article 130, paragraph (2) of the Local Tax Act in the case where the provisions of paragraph (2) apply, the phrase "Article 122, paragraph (1)" in Article 130, paragraph (2) of that Act is deemed to be replaced with "that paragraph", the phrase "this Section" with "this paragraph", and the phrase "the period until the due date for payment or that due date for payment" with "the due date for payment".
<sup>machine translation, not official</sup>

**第五項**  前三項に定めるもののほか、これらの規定の適用がある場合における自動車取得税に関する規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4291-2/art-11/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-5</sup>
In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions concerning automobile acquisition tax in the case where those provisions apply are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十二条
<sup>suppl-4291-2/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-12</sup>

**第一項**  三十年新法の規定中自動車取得税に関する部分は、附則第一条第四号に掲げる規定の施行の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、同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。
<sup>suppl-4291-2/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-12/par-1</sup>
The provisions of the 2018 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 date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before that date.
<sup>machine translation, not official</sup>

### 第十三条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-13</sup>

**第一項**  新法附則第十二条の二の七第五項から第七項までの規定は、施行日以後の軽油の譲渡に対して課すべき軽油引取税について適用し、施行日前の軽油の譲渡に対して課する軽油引取税については、なお従前の例による。
<sup>suppl-4291-2/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-13/par-1</sup>
The provisions of Article 12-2-7, paragraphs (5) through (7) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the transfer of light oil on or after the Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on the transfer of light oil before the Effective Date.
<sup>machine translation, not official</sup>

### 第十四条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14</sup>

**第一項**  別段の定めがあるものを除き、新法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。
<sup>suppl-4291-2/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to automobile tax apply to automobile tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern automobile tax for fiscal years through fiscal 2016.
<sup>machine translation, not official</sup>

**第二項**  道府県知事は、納付すべき自動車税（平成二十八年度以前の年度分のものに限る。）の額について不足額があることを地方税法第百四十九条の納期限（納期限の延長があったときは、その延長された納期限）後において知った場合において、当該事実が生じた原因が当該不足額に係る自動車の所有者以外の者（以下この項及び次項において「第三者」という。）にあるときは、同法第十三条第一項の規定による告知をする前に、当該第三者（当該第三者と政令で定める特別の関係がある者を含む。以下この項及び次項において同じ。）に対し、当該不足額に係る自動車税の納付を申し出る機会を与えることができるものとし、当該申出の機会を与えられた第三者が当該申出をしたときは、当該第三者を賦課期日現在における当該不足額に係る自動車の所有者とみなして、自動車税に関する規定（同法第百五十二条から第百五十四条までの規定を除く。）を適用する。
<sup>suppl-4291-2/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-2</sup>
A prefectural governor may, where the governor comes to know, after the due date for payment under Article 149 of the Local Tax Act (or, where the due date for payment was extended, that extended due date for payment), that there is a shortfall in the amount of automobile tax to be paid (limited to that for fiscal 2016 or an earlier fiscal year) and the cause of that fact lies with a person other than the owner of the motor vehicle pertaining to that shortfall (hereinafter referred to in this paragraph and the following paragraph as a "third party"), give that third party (including a person having a special relationship specified by Cabinet Order with that third party; the same applies hereinafter in this paragraph and the following paragraph) an opportunity to offer to pay the automobile tax pertaining to that shortfall, before giving the notification under Article 13, paragraph (1) of that Act, and when the third party given the opportunity to make that offer has made it, the provisions concerning automobile tax (excluding the provisions of Articles 152 through 154 of that Act) apply as if that third party were the owner, as of the assessment date, of the motor vehicle pertaining to that shortfall.
<sup>machine translation, not official</sup>

**第三項**  前項の規定による申出をした第三者は、当該申出を撤回することができない。
<sup>suppl-4291-2/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-3</sup>
A third party who has made the offer under the provisions of the preceding paragraph may not withdraw that offer.
<sup>machine translation, not official</sup>

**第四項**  前二項に定めるもののほか、これらの規定の適用がある場合における自動車税に関する規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4291-2/art-14/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-4</sup>
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning automobile tax in the case where those provisions apply are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十五条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、平成二十九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。
<sup>suppl-4291-2/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years through fiscal 2016.
<sup>machine translation, not official</sup>

**第二項**  新法第三百十四条の三第一項、第三百十四条の六、第三百十四条の七第一項及び第二項並びに第七百三十七条の二並びに附則第五条第三項、第五条の四の二第六項及び第九項、第五条の五第二項、第六条第五項（第一号に係る部分に限る。）、第三十三条の二第五項、第三十三条の三第五項（第一号に係る部分に限る。）、第三十四条第四項、第三十四条の二第四項（各号に係る部分に限る。）、第三十四条の三第三項、第三十五条第五項及び第七項、第三十五条の二第五項、第三十五条の二の二第五項、第三十五条の四第四項並びに第四十五条第六項の規定は、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し、平成二十九年度分までの個人の市町村民税については、なお従前の例による。
<sup>suppl-4291-2/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-2</sup>
The provisions of Article 314-3, paragraph (1), Article 314-6, Article 314-7, paragraphs (1) and (2), and Article 737-2 of the New Act, and Article 5, paragraph (3), Article 5-4-2, paragraphs (6) and (9), Article 5-5, paragraph (2), Article 6, paragraph (5) (limited to the part pertaining to item (i)), Article 33-2, paragraph (5), Article 33-3, paragraph (5) (limited to the part pertaining to item (i)), Article 34, paragraph (4), Article 34-2, paragraph (4) (limited to the part pertaining to each item), Article 34-3, paragraph (3), Article 35, paragraphs (5) and (7), Article 35-2, paragraph (5), Article 35-2-2, paragraph (5), Article 35-4, paragraph (4), and Article 45, paragraph (6) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years through fiscal 2017.
<sup>machine translation, not official</sup>

**第三項**  新法第三百二十一条の七の十二第一項の規定は、附則第一条第三号に掲げる規定の施行の日以後に同項の申請が行われる場合について適用する。
<sup>suppl-4291-2/art-15/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-3</sup>
The provisions of Article 321-7-12, paragraph (1) of the New Act apply to cases where the application under that paragraph is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第四項**  新法第三百二十一条の七の十三の規定は、附則第一条第三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七の十二第一項の申立てが行われる場合について適用する。
<sup>suppl-4291-2/art-15/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-4</sup>
The provisions of Article 321-7-13 of the New Act apply to cases where the petition under Article 321-7-12, paragraph (1) of the New Act is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第五項**  新法附則第四条第一項（第一号に係る部分に限る。）及び第十四項の規定は、市町村民税の納税義務者の同号に規定する特定譲渡の日の属する年の翌年十二月三十一日が施行日以後である同号に規定する買換資産について適用し、市町村民税の納税義務者の旧法附則第四条第一項第一号に規定する特定譲渡の日の属する年の翌年十二月三十一日が施行日前である同号に規定する買換資産については、なお従前の例による。
<sup>suppl-4291-2/art-15/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-5</sup>
The provisions of Article 4, paragraph (1) (limited to the part pertaining to item (i)) and Article 4, paragraph (14) of the Supplementary Provisions of the New Act apply to replacement assets prescribed in that item for which December 31 of the year following the year that includes the date of specified transfer prescribed in that item by a person liable for municipal inhabitant tax is on or after the Effective Date, and the provisions then in force continue to govern replacement assets prescribed in Article 4, paragraph (1), item (i) of the Supplementary Provisions of the Former Act for which December 31 of the year following the year that includes the date of specified transfer prescribed in that item by a person liable for municipal inhabitant tax is before the Effective Date.
<sup>machine translation, not official</sup>

**第六項**  新法附則第三十四条の二第九項の規定は、市町村民税の納税義務者の同項に規定する予定期間の末日が施行日以後である同条第五項に規定する確定優良住宅地等予定地のための譲渡について適用する。
<sup>suppl-4291-2/art-15/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-6</sup>
The provisions of Article 34-2, paragraph (9) of the Supplementary Provisions of the New Act apply to transfers for a determined site for constructing a superior residential area, etc. prescribed in Article 34-2, paragraph (5) of the Supplementary Provisions of the New Act for which the last day of the scheduled period prescribed in paragraph (9) of that Article, of a person liable for municipal inhabitant tax, is on or after the Effective Date.
<sup>machine translation, not official</sup>

**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。
<sup>suppl-4291-2/art-15/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-7</sup>
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新法第二百九十二条第一項（第四号中新租税特別措置法第四十二条の十一の二及び第四十二条の十一の三の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第五項（新法第二百九十二条第一項の規定に係る部分に限る。）の規定は、附則第一条第十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については、なお従前の例による。
<sup>suppl-4291-2/art-15/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-8</sup>
The provisions of Article 292, paragraph (1) of the New Act (limited to the part of item (iv) pertaining to the provisions of Article 42-11-2 and Article 42-11-3 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (5) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 292, paragraph (1) of the New Act) apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before that date.
<sup>machine translation, not official</sup>

**第九項**  新法第二百九十二条第一項（第四号の三中新租税特別措置法第六十八条の十四の三の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第六項（新法第二百九十二条第一項の規定に係る部分に限る。）の規定は、附則第一条第十号に掲げる規定の施行の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、同日前に終了した連結事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-4291-2/art-15/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-9</sup>
The provisions of Article 292, paragraph (1) of the New Act (limited to the part of item (iv)-3 pertaining to the provisions of Article 68-14-3 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (6) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 292, paragraph (1) of the New Act) apply to corporate municipal inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporate municipal inhabitant tax for consolidated business years that ended before that date.
<sup>machine translation, not official</sup>

**第十項**  法人又は連結親法人若しくは連結子法人が、施行日前一年以内に終了した事業年度又は連結事業年度の所得又は連結所得に対する法人税につき、所得税法等改正法附則第二十二条の規定により読み替えて適用される新法人税法第八十条第五項において準用する同条第一項、所得税法等改正法附則第二十六条の規定により読み替えて適用される新法人税法第八十一条の三十一第五項において準用する同条第一項又は所得税法等改正法附則第二十九条の規定により読み替えて適用される新法人税法第百四十四条の十三第十一項において準用する同条第一項の規定により法人税の還付を受けた場合には、新法人税法第八十条、第八十一条の三十一又は第百四十四条の十三の規定により法人税の還付を受けたものとみなして、新法第三百二十一条の八第十二項、第十三項、第十五項又は第十六項の規定を適用する。この場合において、次の表の上欄に掲げる同条の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とする。
第十二項	事業年度（同法第八十条第五項又は第百四十四条の十三第十一項に規定する中間期間を含む。）	事業年度
同法第八十条又は第百四十四条の十三	所得税法等の一部を改正する等の法律（平成二十九年法律第四号。以下この項及び次項において「所得税法等改正法」という。）附則第二十二条の規定により読み替えられた所得税法等改正法第二条の規定による改正後の法人税法（以下この項及び次項において「新法人税法」という。）第八十条第五項において準用する同条第一項又は所得税法等改正法附則第二十九条の規定により読み替えられた新法人税法第百四十四条の十三第十一項において準用する同条第一項
第十二項第一号	法人税法第八十条	所得税法等改正法附則第二十二条の規定により読み替えられた新法人税法第八十条第五項において準用する同条第一項
第十二項第二号及び第三号	法人税法第百四十四条の十三	所得税法等改正法附則第二十九条の規定により読み替えられた新法人税法第百四十四条の十三第十一項において準用する同条第一項
同法	法人税法
第十三項	事業年度（法人税法第八十条第五項又は第百四十四条の十三第十一項に規定する中間期間を含む。	事業年度（
同法第八十条又は第百四十四条の十三	所得税法等改正法附則第二十二条の規定により読み替えられた新法人税法第八十条第五項において準用する同条第一項又は所得税法等改正法附則第二十九条の規定により読み替えられた新法人税法第百四十四条の十三第十一項において準用する同条第一項
（同法	（法人税法
第十三項第二号	法人税法第百四十四条の十三（第一項第一号	所得税法等改正法附則第二十九条の規定により読み替えられた新法人税法第百四十四条の十三第十一項において準用する同条第一項（第一号
同法第百四十四条の十三（第一項第二号	所得税法等改正法附則第二十九条の規定により読み替えられた新法人税法第百四十四条の十三第十一項において準用する同条第一項（第二号
第十五項	連結事業年度（同法第八十一条の三十一第五項に規定する中間期間を含む。）	連結事業年度
第十六項	連結事業年度（法人税法第八十一条の三十一第五項に規定する中間期間を含む。	連結事業年度（
<sup>suppl-4291-2/art-15/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-10</sup>
Where a corporation, or a consolidated parent corporation or consolidated subsidiary corporation, has received a refund of corporation tax, with respect to corporation tax on the income or consolidated income of a business year or consolidated business year that ended within one year before the Effective Date, pursuant to Article 80, paragraph (1) as applied mutatis mutandis in Article 80, paragraph (5) of the New Corporation Tax Act as applied with terms replaced pursuant to Article 22 of the Supplementary Provisions of the Income Tax Act Amendment Act, Article 81-31, paragraph (1) as applied mutatis mutandis in Article 81-31, paragraph (5) of the New Corporation Tax Act as applied with terms replaced pursuant to Article 26 of the Supplementary Provisions of the Income Tax Act Amendment Act, or Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as applied with terms replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 321-8, paragraphs (12), (13), (15) or (16) of the New Act apply by deeming that the refund of corporation tax was received pursuant to Article 80, Article 81-31 or Article 144-13 of the New Corporation Tax Act. In this case, the words and phrases set forth in the middle column of the following table in the provisions of Article 321-8 of the New Act set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
paragraph (12)	business year (including the interim period prescribed in Article 80, paragraph (5) or Article 144-13, paragraph (11) of that Act)	business year
Article 80 or Article 144-13 of that Act	Article 80, paragraph (1) as applied mutatis mutandis in Article 80, paragraph (5) of the Corporation Tax Act as amended by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017; hereinafter referred to in this paragraph and the following paragraph as the "Income Tax Act Amendment Act") (hereinafter referred to in this paragraph and the following paragraph as the "New Corporation Tax Act"), as replaced pursuant to Article 22 of the Supplementary Provisions of the Income Tax Act Amendment Act, or Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act
paragraph (12), item (i)	Article 80 of the Corporation Tax Act	Article 80, paragraph (1) as applied mutatis mutandis in Article 80, paragraph (5) of the New Corporation Tax Act as replaced pursuant to Article 22 of the Supplementary Provisions of the Income Tax Act Amendment Act
paragraph (12), items (ii) and (iii)	Article 144-13 of the Corporation Tax Act	Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act
that Act	the Corporation Tax Act
paragraph (13)	business year (including the interim period prescribed in Article 80, paragraph (5) or Article 144-13, paragraph (11) of the Corporation Tax Act	business year (
Article 80 or Article 144-13 of that Act	Article 80, paragraph (1) as applied mutatis mutandis in Article 80, paragraph (5) of the New Corporation Tax Act as replaced pursuant to Article 22 of the Supplementary Provisions of the Income Tax Act Amendment Act, or Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act
(that Act	(the Corporation Tax Act
paragraph (13), item (ii)	Article 144-13 of the Corporation Tax Act (paragraph (1), item (i)	Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act (item (i)
Article 144-13 of that Act (paragraph (1), item (ii)	Article 144-13, paragraph (1) as applied mutatis mutandis in Article 144-13, paragraph (11) of the New Corporation Tax Act as replaced pursuant to Article 29 of the Supplementary Provisions of the Income Tax Act Amendment Act (item (ii)
paragraph (15)	consolidated business year (including the interim period prescribed in Article 81-31, paragraph (5) of that Act)	consolidated business year
paragraph (16)	consolidated business year (including the interim period prescribed in Article 81-31, paragraph (5) of the Corporation Tax Act	consolidated business year (
<sup>machine translation, not official</sup>

**第十一項**  新法第三百二十一条の十二第二項及び第四項並びに第三百二十六条第一項及び第三項の規定は、平成二十九年一月一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。
<sup>suppl-4291-2/art-15/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-11</sup>
The provisions of Article 321-12, paragraphs (2) and (4) and Article 326, paragraphs (1) and (3) of the New Act apply to delinquency charges pertaining to 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 January 1, 2017.
<sup>machine translation, not official</sup>

**第十二項**  新法附則第八条の二の二第八項及び第十一項の規定は、法人が施行日以後に提出する新法第三百二十一条の八第二十二項若しくは第二十三項の規定による申告書若しくは新法第二十条の九の三第三項の規定による更正請求書に係る法人の市町村民税又は施行日以後にされる新法第三百二十一条の十一第一項若しくは第三項の規定による更正（施行日前に提出された旧法第二十条の九の三第三項の規定による更正請求書に係るものを除く。以下この項において同じ。）に係る事業年度分の法人の市町村民税若しくは施行日以後にされる新法第三百二十一条の十一第一項若しくは第三項の規定による更正に係る連結事業年度分の法人の市町村民税について適用し、法人が施行日前に提出した旧法第三百二十一条の八第二十二項若しくは第二十三項の規定による申告書若しくは旧法第二十条の九の三第三項の規定による更正請求書に係る法人の市町村民税又は施行日前にされた旧法第三百二十一条の十一第一項若しくは第三項の規定による更正に係る事業年度分の法人の市町村民税若しくは施行日前にされた同条第一項若しくは第三項の規定による更正に係る連結事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-4291-2/art-15/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-12</sup>
The provisions of Article 8-2-2, paragraphs (8) and (11) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax pertaining to a return under the provisions of Article 321-8, paragraph (22) or (23) of the New Act or a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the New Act that a corporation files on or after the Effective Date, or corporate municipal inhabitant tax for business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 321-11, paragraph (1) or (3) of the New Act (excluding those pertaining to a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the Former Act filed before the Effective Date; the same applies hereinafter in this paragraph), or corporate municipal inhabitant tax for consolidated business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 321-11, paragraph (1) or (3) of the New Act, and the provisions then in force continue to govern corporate municipal inhabitant tax pertaining to a return under the provisions of Article 321-8, paragraph (22) or (23) of the Former Act or a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the Former Act that a corporation filed before the Effective Date, or corporate municipal inhabitant tax for business years pertaining to a reassessment made before the Effective Date under the provisions of Article 321-11, paragraph (1) or (3) of the Former Act, or corporate municipal inhabitant tax for consolidated business years pertaining to a reassessment made before the Effective Date under the provisions of paragraph (1) or (3) of that Article.
<sup>machine translation, not official</sup>

### 第十六条
<sup>suppl-4291-2/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-16</sup>

**第一項**  附則第一条第五号に掲げる規定による改正後の地方税法の規定中個人の市町村民税に関する部分は、令和元年度以後の年度分の個人の市町村民税について適用し、平成三十年度分までの個人の市町村民税については、なお従前の例による。
<sup>suppl-4291-2/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-16/par-1</sup>
The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions that relate to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years through fiscal 2018.
<sup>machine translation, not official</sup>

### 第十七条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17</sup>

**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、平成二十九年度以後の年度分の固定資産税について適用し、平成二十八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。
<sup>suppl-4291-2/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years through fiscal 2016.
<sup>machine translation, not official</sup>

**第二項**  新法第三百四十九条の三第二十八項から第三十項までの規定は、平成三十年度以後の年度分の固定資産税について適用し、平成二十九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。
<sup>suppl-4291-2/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-2</sup>
The provisions of Article 349-3, paragraphs (28) through (30) of the New Act apply to fixed assets tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years through fiscal 2017.
<sup>machine translation, not official</sup>

**第三項**  新法第三百四十九条の三の三第一項の規定は、平成二十八年四月一日以後に発生した同項に規定する震災等（次項及び第六項において「震災等」という。）により滅失し、又は損壊した家屋の敷地の用に供されていた土地に対して課する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し、同日前に発生した旧法第三百四十九条の三の三第一項に規定する震災等により滅失し、又は損壊した家屋の敷地の用に供されていた土地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。
<sup>suppl-4291-2/art-17/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-3</sup>
The provisions of Article 349-3-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years imposed on land that had been used as the site of a house that was destroyed or damaged by an earthquake or other disaster prescribed in that paragraph (referred to as "earthquake or other disaster" in the following paragraph and paragraph (6)) that occurred on or after April 1, 2016, and the provisions then in force continue to govern fixed assets tax imposed on land that had been used as the site of a house destroyed or damaged by an earthquake or other disaster prescribed in Article 349-3-3, paragraph (1) of the Former Act that occurred before that date.
<sup>machine translation, not official</sup>

**第四項**  新法第三百四十九条の三の四及び附則第十五条の三の二の規定は、平成二十八年四月一日以後に発生した震災等に係る新法第三百四十九条の三の四に規定する償却資産に対して課する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。
<sup>suppl-4291-2/art-17/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-4</sup>
The provisions of Article 349-3-4 of the New Act and Article 15-3-2 of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years imposed on depreciable assets prescribed in Article 349-3-4 of the New Act relating to an earthquake or other disaster that occurred on or after April 1, 2016.
<sup>machine translation, not official</sup>

**第五項**  新法第三百五十二条第二項及び第三項の規定は、平成二十九年一月二日以後に新築された同条第二項に規定する居住用超高層建築物（施行日前に最初の売買契約が締結された人の居住の用に供する専有部分を有するものを除く。）に対して課する平成三十年度以後の年度分の固定資産税について適用し、同月二日前に新築された地方税法第三百四十一条第十二号に規定する区分所有に係る家屋（以下この項において「区分所有に係る家屋」という。）及び同日以後に新築された区分所有に係る家屋（施行日前に最初の売買契約が締結された人の居住の用に供する専有部分を有するものに限る。）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。
<sup>suppl-4291-2/art-17/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-5</sup>
The provisions of Article 352, paragraphs (2) and (3) of the New Act apply to fixed assets tax for fiscal 2018 and subsequent fiscal years imposed on a high-rise residential building prescribed in paragraph (2) of that Article that is newly constructed on or after January 2, 2017 (excluding one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before the Effective Date), and the provisions then in force continue to govern fixed assets tax imposed on a building held in unit ownership prescribed in Article 341, item (xii) of the Local Tax Act (hereinafter referred to in this paragraph as a "building held in unit ownership") that was newly constructed before January 2, 2017 and on a building held in unit ownership newly constructed on or after that date (limited to one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before the Effective Date).
<sup>machine translation, not official</sup>

**第六項**  新法第三百五十二条の三及び附則第十五条の十一の規定は、平成二十八年四月一日以後に発生した震災等に係る新法第三百五十二条の三に規定する家屋に対して課する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。
<sup>suppl-4291-2/art-17/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-6</sup>
The provisions of Article 352-3 of the New Act and Article 15-11 of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years imposed on a house prescribed in Article 352-3 of the New Act relating to an earthquake or other disaster that occurred on or after April 1, 2016.
<sup>machine translation, not official</sup>

**第七項**  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平成二十九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十一項に規定する設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4291-2/art-17/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-7</sup>
With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that is newly acquired 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) through March 31, 2017, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  平成二十六年四月一日から平成二十八年九月三十日までの間に取得された旧法附則第十五条第二十七項に規定する基準適合表示車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。
<sup>suppl-4291-2/art-17/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-8</sup>
With regard to fixed assets tax imposed on a vehicle displaying conformity with standards prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that is acquired during the period from April 1, 2014 through September 30, 2016, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  平成二十五年四月一日から平成二十九年三月三十一日までの間に締結された旧法附則第十五条第三十六項に規定する管理協定に係る同項に規定する協定倉庫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。
<sup>suppl-4291-2/art-17/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-9</sup>
With regard to fixed assets tax imposed on an agreed warehouse prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that paragraph that is concluded during the period from April 1, 2013 through March 31, 2017, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十項**  水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日から平成二十九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三十九項に規定する設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4291-2/art-17/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-10</sup>
With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that is acquired during the period from the date of enforcement of the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) through March 31, 2017, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十一項**  平成二十六年四月一日から平成二十九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項に規定する機器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。
<sup>suppl-4291-2/art-17/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-11</sup>
With regard to fixed assets tax imposed on devices prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that are newly acquired during the period from April 1, 2014 through March 31, 2017, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十二項**  中小企業の新たな事業活動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五十八号）の施行の日から平成二十九年三月三十一日までの期間（以下この項において「旧適用期間」という。）に旧法附則第十五条第四十六項に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条第四十六項に規定する取得をいう。以下この項において同じ。）をした同条第四十六項に規定する経営力向上設備等に該当する機械及び装置（中小事業者等が、同項に規定するリース取引（以下この項において「リース取引」という。）に係る契約により機械及び装置を引き渡して使用させる事業を行う者が旧適用期間に取得をした同条第四十六項に規定する経営力向上設備等に該当する機械及び装置を、旧適用期間にリース取引により引渡しを受けた場合における当該機械及び装置を含む。）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。
<sup>suppl-4291-2/art-17/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-12</sup>
With regard to fixed assets tax imposed on machinery and equipment that fall under the equipment for improving management capability, etc. prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act and that small and medium-sized business operators, etc. prescribed in that paragraph (hereinafter referred to in this paragraph as "small and medium-sized business operators, etc.") acquired (meaning the acquisition prescribed in that paragraph; the same applies hereinafter in this paragraph) during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of New Business Activities of Small and Medium-sized Enterprises (Act No. 58 of 2016) through March 31, 2017 (hereinafter referred to in this paragraph as the "former application period") (including, where small and medium-sized business operators, etc. took delivery during the former application period by a lease transaction of machinery and equipment that fall under the equipment for improving management capability, etc. prescribed in that paragraph and that were acquired during the former application period by a person who conducts a business of delivering and allowing the use of machinery and equipment under a contract pertaining to a lease transaction prescribed in that paragraph (hereinafter referred to in this paragraph as a "lease transaction"), that machinery and equipment), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十三項**  施行日から附則第一条第八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附則第十七条の二第五項の表附則第十五条第十三項、第十九項、第二十二項、第二十三項、第二十六項、第四十二項、第四十四項及び第四十五項、第十五条の二第二項並びに第十五条の三の項及び新法附則第十七条の二第六項の表附則第十五条第十三項、第十九項、第二十二項、第二十三項、第二十六項、第四十二項、第四十四項及び第四十五項、第十五条の二第二項並びに第十五条の三の項の規定の適用については、これらの規定中「、第四十四項及び第四十五項」とあるのは、「及び第四十四項」とする。
<sup>suppl-4291-2/art-17/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-13</sup>
With regard to the application of the provisions of the entry for Article 15, paragraphs (13), (19), (22), (23), (26), (42), (44) and (45), Article 15-2, paragraph (2) and Article 15-3 in the table in Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act, and the entry for Article 15, paragraphs (13), (19), (22), (23), (26), (42), (44) and (45), Article 15-2, paragraph (2) and Article 15-3 in the table in paragraph (6) of that Article, during the period from the Effective Date through the day before the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions, the phrase "(42), (44) and (45)" in those provisions is deemed to be replaced with "(42) and (44)".
<sup>machine translation, not official</sup>

### 第十八条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18</sup>

**第一項**  別段の定めがあるものを除き、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。
<sup>suppl-4291-2/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern light motor vehicle tax for fiscal years through fiscal 2016.
<sup>machine translation, not official</sup>

**第二項**  市町村長は、納付すべき軽自動車税（平成二十八年度以前の年度分のものに限る。）の額について不足額があることを地方税法第四百四十五条第二項の納期限（納期限の延長があったときは、その延長された納期限）後において知った場合において、当該事実が生じた原因が当該不足額に係る三輪以上の軽自動車の所有者以外の者（以下この項及び次項において「第三者」という。）にあるときは、同法第十三条第一項の規定による告知をする前に、当該第三者（当該第三者と政令で定める特別の関係がある者を含む。以下この項及び次項において同じ。）に対し、当該不足額に係る軽自動車税の納付を申し出る機会を与えることができるものとし、当該申出の機会を与えられた第三者が当該申出をしたときは、当該第三者を賦課期日現在における当該不足額に係る三輪以上の軽自動車の所有者とみなして、軽自動車税に関する規定（同法第四百四十七条から第四百四十九条までの規定を除く。）を適用する。
<sup>suppl-4291-2/art-18/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-2</sup>
A mayor of a municipality may, where the mayor comes to know, after the due date for payment under Article 445, paragraph (2) of the Local Tax Act (or, where the due date for payment was extended, that extended due date for payment), that there is a shortfall in the amount of light motor vehicle tax to be paid (limited to that for fiscal 2016 or an earlier fiscal year) and the cause of that fact lies with a person other than the owner of the light motor vehicle with three or more wheels pertaining to that shortfall (hereinafter referred to in this paragraph and the following paragraph as a "third party"), give that third party (including a person having a special relationship specified by Cabinet Order with that third party; the same applies hereinafter in this paragraph and the following paragraph) an opportunity to offer to pay the light motor vehicle tax pertaining to that shortfall, before giving the notification under Article 13, paragraph (1) of that Act, and when the third party given the opportunity to make that offer has made it, the provisions concerning light motor vehicle tax (excluding the provisions of Articles 447 through 449 of that Act) apply as if that third party were the owner, as of the assessment date, of the light motor vehicle with three or more wheels pertaining to that shortfall.
<sup>machine translation, not official</sup>

**第三項**  前項の規定による申出をした第三者は、当該申出を撤回することができない。
<sup>suppl-4291-2/art-18/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-3</sup>
A third party who has made the offer under the provisions of the preceding paragraph may not withdraw that offer.
<sup>machine translation, not official</sup>

**第四項**  前二項に定めるもののほか、これらの規定の適用がある場合における軽自動車税に関する規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4291-2/art-18/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-4</sup>
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning light motor vehicle tax in the case where those provisions apply are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十九条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-19</sup>

**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、平成二十九年度以後の年度分の都市計画税について適用し、平成二十八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。
<sup>suppl-4291-2/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-19/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern city planning tax for fiscal years through fiscal 2016.
<sup>machine translation, not official</sup>

**第二項**  新法第七百二条の四の二の規定は、平成二十八年四月一日以後に発生した同条に規定する震災等に係る同条に規定する家屋に対して課する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。
<sup>suppl-4291-2/art-19/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-19/par-2</sup>
The provisions of Article 702-4-2 of the New Act apply to city planning tax for fiscal 2017 and subsequent fiscal years imposed on a house prescribed in that Article relating to an earthquake or other disaster prescribed in that Article that occurred on or after April 1, 2016.
<sup>machine translation, not official</sup>

**第三項**  平成二十五年四月一日から平成二十九年三月三十一日までの間に締結された旧法附則第十五条第三十六項に規定する管理協定に係る同項に規定する協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。
<sup>suppl-4291-2/art-19/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-19/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-19/par-3</sup>
With regard to city planning tax imposed on an agreed warehouse prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that paragraph that is concluded during the period from April 1, 2013 through March 31, 2017, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-20 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-20</sup>

**第一項**  三十年新法第七百三条の四並びに附則第三十八条及び第三十八条の二の規定は、平成三十年度以後の年度分の国民健康保険税について適用し、平成二十九年度分までの国民健康保険税については、なお従前の例による。
<sup>suppl-4291-2/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-20/par-1</sup>
The provisions of Article 703-4 of the 2018 New Act and Article 38 and Article 38-2 of the Supplementary Provisions of the 2018 New Act apply to national health insurance tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern national health insurance tax for fiscal years through fiscal 2017.
<sup>machine translation, not official</sup>

### 第二十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-22 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-22</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる地方税及びこの附則の規定によりなお効力を有することとされる旧法の規定に係る地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4291-2/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-22/par-1</sup>
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 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.
<sup>machine translation, not official</sup>

### 第二十三条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-23 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-23</sup>

**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。
<sup>suppl-4291-2/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-23/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4291-2/art-1/par-1/item-1: 附則第七条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4291-2/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-5
- suppl-4291-2/art-1/par-1/item-1: 第七項 → 地方税法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-4291-2/art-7/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-7
- suppl-4291-2/art-1/par-1/item-1: 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-4291-2/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4
- suppl-4291-2/art-1/par-1/item-2: 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-4291-2/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-2
- suppl-4291-2/art-1/par-1/item-2: 第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4291-2/art-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-3
- suppl-4291-2/art-1/par-1/item-3: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4291-2/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-2
- suppl-4291-2/art-1/par-1/item-3: 附則第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4291-2/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-2
- suppl-4291-2/art-1/par-1/item-3: 第七条第八項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-4291-2/art-7/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-8
- suppl-4291-2/art-1/par-1/item-3: 第九項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-4291-2/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-9
- suppl-4291-2/art-1/par-1/item-3: 第十五条第二項から第四項まで → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4291-2/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-2
- suppl-4291-2/art-1/par-1/item-3: 第十五条第二項から第四項まで → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4291-2/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-3
- suppl-4291-2/art-1/par-1/item-3: 第十五条第二項から第四項まで → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-4291-2/art-15/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-4
- suppl-4291-2/art-1/par-1/item-4: 次号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4291-2/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-5
- suppl-4291-2/art-1/par-1/item-4: 第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4291-2/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-6
- suppl-4291-2/art-1/par-1/item-4: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4291-2/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-3
- suppl-4291-2/art-1/par-1/item-4: 第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4291-2/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-4
- suppl-4291-2/art-1/par-1/item-4: 第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4291-2/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10
- suppl-4291-2/art-1/par-1/item-4: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4291-2/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-12
- suppl-4291-2/art-1/par-1/item-4: 第二十条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4291-2/art-20 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-20
- suppl-4291-2/art-1/par-1/item-5: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4291-2/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-6
- suppl-4291-2/art-1/par-1/item-5: 第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4291-2/art-16 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-16
- suppl-4291-2/art-1/par-1/item-5: 前号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4291-2/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4
- suppl-4291-2/art-1/par-1/item-6: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4291-2/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-8
- suppl-4291-2/art-1/par-1/item-10: 附則第五条第九項 → 地方税法 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4291-2/art-5/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-9
- suppl-4291-2/art-1/par-1/item-10: 第十項 → 地方税法 附則第五条第十項 (Supplementary Provisions, Article 5, paragraph (10)), suppl-4291-2/art-5/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-10
- suppl-4291-2/art-1/par-1/item-10: 第十五条第八項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-4291-2/art-15/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-8
- suppl-4291-2/art-1/par-1/item-10: 第九項 → 地方税法 附則第十五条第九項 (Supplementary Provisions, Article 15, paragraph (9)), suppl-4291-2/art-15/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-9
- suppl-4291-2/art-2/par-1: 第十一条の二 → 地方税法 第十一条の二 (Article 11-2), art-11-2 — https://japanlaw.org/en/local-tax-act/art-11-2 · https://japanlaw.org/l/325AC0000000226/art-11-2
- suppl-4291-2/art-2/par-1: 前条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4291-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-3
- suppl-4291-2/art-3/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-4291-2/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4
- suppl-4291-2/art-3/par-1: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号。以下「所得税法等改正法」という。）第十条 → e-Gov law 429AC0000000004, 第十条 (Article 10), art-10 — not held in this collection
- suppl-4291-2/art-3/par-1: 第十六条の四第一項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/art-16-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-1
- suppl-4291-2/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-4291-2/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4
- suppl-4291-2/art-5/par-2: 新法第三十五条第一項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/local-tax-act/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-35/par-1
- suppl-4291-2/art-5/par-2: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37
- suppl-4291-2/art-5/par-2: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1
- suppl-4291-2/art-5/par-2: 第二項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/en/local-tax-act/art-37-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-11
- suppl-4291-2/art-5/par-2: 第七百三十七条の二 → 地方税法 第七百三十七条の二 (Article 737-2), art-737-2 — https://japanlaw.org/en/local-tax-act/art-737-2 · https://japanlaw.org/l/325AC0000000226/art-737-2
- suppl-4291-2/art-5/par-2: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4291-2/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-1
- suppl-4291-2/art-5/par-3: 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-4291-2/art-5/par-3: 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-4291-2/art-5/par-3: 第十四項 → 地方税法 附則第四条第十四項 (Supplementary Provisions, Article 4, paragraph (14)), suppl-3251-226/art-4/par-14 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-14
- suppl-4291-2/art-5/par-4: 新法附則第七条の四 → 地方税法 附則第七条の四 (Supplementary Provisions, Article 7-4), suppl-3251-226/art-7-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-4
- suppl-4291-2/art-5/par-4: 新法第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/local-tax-act/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-41/par-1
- suppl-4291-2/art-5/par-4: 新法第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2
- suppl-4291-2/art-5/par-4: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2
- suppl-4291-2/art-5/par-5: 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-4291-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-3
- suppl-4291-2/art-5/par-5: 新法附則第七条の四 → 地方税法 附則第七条の四 (Supplementary Provisions, Article 7-4), suppl-3251-226/art-7-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-4
- suppl-4291-2/art-5/par-5: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- suppl-4291-2/art-5/par-6: 新法附則第三十四条の二第九項 → 地方税法 附則第三十四条の二第九項 (Supplementary Provisions, Article 34-2, paragraph (9)), suppl-3251-226/art-34-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-9
- suppl-4291-2/art-5/par-6: 同条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2
- suppl-4291-2/art-5/par-7: 地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- suppl-4291-2/art-5/par-7: この項 → 地方税法 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4291-2/art-5/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-7
- suppl-4291-2/art-5/par-7: 地方税法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2
- suppl-4291-2/art-5/par-7: 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-4291-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-3
- suppl-4291-2/art-5/par-9: 新法第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/local-tax-act/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-23/par-1
- suppl-4291-2/art-5/par-9: 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-4291-2/art-5/par-9: 所得税法等改正法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-2/art-5/par-9: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4291-2/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5
- suppl-4291-2/art-5/par-9: 附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4291-2/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15
- suppl-4291-2/art-5/par-9: この項 → 地方税法 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4291-2/art-5/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-9
- suppl-4291-2/art-5/par-9: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4291-2/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-10
- suppl-4291-2/art-5/par-10: 新法第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/local-tax-act/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-23/par-1
- suppl-4291-2/art-5/par-10: この項 → 地方税法 附則第五条第十項 (Supplementary Provisions, Article 5, paragraph (10)), suppl-4291-2/art-5/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-10
- suppl-4291-2/art-5/par-10: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4291-2/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-10
- suppl-4291-2/art-5/par-11: 所得税法等改正法第二条 → e-Gov law 429AC0000000004, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4291-2/art-5/par-11: この項 → 地方税法 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4291-2/art-5/par-11 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-11
- suppl-4291-2/art-5/par-11: 附則第十五条第十項 → 地方税法 附則第十五条第十項 (Supplementary Provisions, Article 15, paragraph (10)), suppl-4291-2/art-15/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-10
- suppl-4291-2/art-5/par-11: 新法第五十三条第十二項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/en/local-tax-act/art-53/par-12 · https://japanlaw.org/l/325AC0000000226/art-53/par-12
- suppl-4291-2/art-5/par-11: 第十三項 → 地方税法 第五十三条第二十四項 (Article 53, paragraph (24)), art-53/par-24 — https://japanlaw.org/en/local-tax-act/art-53/par-24 · https://japanlaw.org/l/325AC0000000226/art-53/par-24
- suppl-4291-2/art-5/par-11: 第十五項 → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/en/local-tax-act/art-53/par-15 · https://japanlaw.org/l/325AC0000000226/art-53/par-15
- suppl-4291-2/art-5/par-11: 第十六項 → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/en/local-tax-act/art-53/par-16 · https://japanlaw.org/l/325AC0000000226/art-53/par-16
- suppl-4291-2/art-5/par-11: 同条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/local-tax-act/art-53 · https://japanlaw.org/l/325AC0000000226/art-53
- suppl-4291-2/art-5/par-11: 第十三項第二号 → 地方税法 第五十三条第二十四項第二号 (Article 53, paragraph (24), item (ii)), art-53/par-24/item-2 — https://japanlaw.org/en/local-tax-act/art-53/par-24/item-2 · https://japanlaw.org/l/325AC0000000226/art-53/par-24/item-2
- suppl-4291-2/art-5/par-11: 第一号 → 地方税法 第五十三条第二十四項第一号 (Article 53, paragraph (24), item (i)), art-53/par-24/item-1 — https://japanlaw.org/en/local-tax-act/art-53/par-24/item-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-24/item-1
- suppl-4291-2/art-5/par-12: 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-4291-2/art-5/par-12: 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-4291-2/art-5/par-12: 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-4291-2/art-5/par-12: 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-4291-2/art-5/par-13: 新法附則第八条の二の二第二項 → 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-4291-2/art-5/par-13: 第五項 → 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-4291-2/art-5/par-13: 新法第五十三条第二十二項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/en/local-tax-act/art-53/par-34 · https://japanlaw.org/l/325AC0000000226/art-53/par-34
- suppl-4291-2/art-5/par-13: 第二十三項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/en/local-tax-act/art-53/par-23 · https://japanlaw.org/l/325AC0000000226/art-53/par-23
- suppl-4291-2/art-5/par-13: 新法第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3
- suppl-4291-2/art-5/par-13: 新法第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/local-tax-act/art-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-55/par-1
- suppl-4291-2/art-5/par-13: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/local-tax-act/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/art-55/par-3
- suppl-4291-2/art-5/par-13: この項 → 地方税法 附則第五条第十三項 (Supplementary Provisions, Article 5, paragraph (13)), suppl-4291-2/art-5/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-13
- suppl-4291-2/art-6/par-1: 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-4291-2/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-5
- suppl-4291-2/art-7/par-2: 新法第七十二条の二十六第七項 → 地方税法 第七十二条の二十六第七項 (Article 72-26, paragraph (7)), art-72-26/par-7 — https://japanlaw.org/en/local-tax-act/art-72-26/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-7
- suppl-4291-2/art-7/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-4291-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-2
- suppl-4291-2/art-7/par-2: 新法第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1
- suppl-4291-2/art-7/par-3: 新法第七十二条の四十三第四項 → 地方税法 第七十二条の四十三第四項 (Article 72-43, paragraph (4)), art-72-43/par-4 — https://japanlaw.org/en/local-tax-act/art-72-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4
- suppl-4291-2/art-7/par-3: 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-4291-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-2
- suppl-4291-2/art-7/par-4: 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-4291-2/art-7/par-4: 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-4291-2/art-7/par-4: 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-4291-2/art-7/par-5: 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-4291-2/art-7/par-5: 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-4291-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-1
- suppl-4291-2/art-7/par-6: 新法附則第九条第十八項 → 地方税法 附則第九条第十六項 (Supplementary Provisions, Article 9, paragraph (16)), suppl-3251-226/art-9/par-16 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-16
- suppl-4291-2/art-7/par-6: 第九条の二の二第二項 → 地方税法 附則第九条の二の二第二項 (Supplementary Provisions, Article 9-2-2, paragraph (2)), suppl-3251-226/art-9-2-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-2
- suppl-4291-2/art-7/par-6: 新法第七十二条の三十三第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/art-72-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-2
- suppl-4291-2/art-7/par-6: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/art-72-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-3
- suppl-4291-2/art-7/par-6: 新法第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3
- suppl-4291-2/art-7/par-6: 新法第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/art-72-39 · https://japanlaw.org/l/325AC0000000226/art-72-39
- suppl-4291-2/art-7/par-6: 第七十二条の四十一 → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/en/local-tax-act/art-72-41 · https://japanlaw.org/l/325AC0000000226/art-72-41
- suppl-4291-2/art-7/par-6: 第七十二条の四十一の二 → 地方税法 第七十二条の四十一の二 (Article 72-41-2), art-72-41-2 — https://japanlaw.org/en/local-tax-act/art-72-41-2 · https://japanlaw.org/l/325AC0000000226/art-72-41-2
- suppl-4291-2/art-7/par-7: 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-4291-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-1
- suppl-4291-2/art-7/par-8: 新法第七十二条の五十七の二第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-57-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-57-2/par-1
- suppl-4291-2/art-7/par-8: 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-4291-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-3
- suppl-4291-2/art-7/par-9: 新法第七十二条の五十七の三第一項から第三項まで → 地方税法 第七十二条の五十七の三第一項 (Article 72-57-3, paragraph (1)), art-72-57-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-57-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-57-3/par-1
- suppl-4291-2/art-7/par-9: 新法第七十二条の五十七の三第一項から第三項まで → 地方税法 第七十二条の五十七の三第二項 (Article 72-57-3, paragraph (2)), art-72-57-3/par-2 — https://japanlaw.org/en/local-tax-act/art-72-57-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-57-3/par-2
- suppl-4291-2/art-7/par-9: 新法第七十二条の五十七の三第一項から第三項まで → 地方税法 第七十二条の五十七の三第三項 (Article 72-57-3, paragraph (3)), art-72-57-3/par-3 — https://japanlaw.org/en/local-tax-act/art-72-57-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-57-3/par-3
- suppl-4291-2/art-7/par-9: 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-4291-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-3
- suppl-4291-2/art-7/par-9: 新法第七十二条の五十七の二第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-57-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-57-2/par-1
- suppl-4291-2/art-8/par-1: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4291-2/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-6
- suppl-4291-2/art-8/par-1: 地方税法第七十二条の四十八第九項 → 地方税法 第七十二条の四十八第九項 (Article 72-48, paragraph (9)), art-72-48/par-9 — https://japanlaw.org/en/local-tax-act/art-72-48/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-9
- suppl-4291-2/art-9/par-2: 新法第七十三条の十四第十一項から第十三項まで → 地方税法 第七十三条の十四第十二項 (Article 73-14, paragraph (12)), art-73-14/par-12 — https://japanlaw.org/en/local-tax-act/art-73-14/par-12 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-12
- suppl-4291-2/art-9/par-2: 新法第七十三条の十四第十一項から第十三項まで → 地方税法 第七十三条の十四第十三項 (Article 73-14, paragraph (13)), art-73-14/par-13 — https://japanlaw.org/en/local-tax-act/art-73-14/par-13 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-13
- suppl-4291-2/art-9/par-2: 新法第七十三条の十四第十一項から第十三項まで → 地方税法 第七十三条の十四第十四項 (Article 73-14, paragraph (14)), art-73-14/par-14 — https://japanlaw.org/en/local-tax-act/art-73-14/par-14 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-14
- suppl-4291-2/art-10/par-1: 三十年新法第七十三条の二第五項 → 地方税法 第七十三条の二第五項 (Article 73-2, paragraph (5)), art-73-2/par-5 — https://japanlaw.org/en/local-tax-act/art-73-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-5
- suppl-4291-2/art-10/par-1: 第六項 → 地方税法 第七十三条の二第六項 (Article 73-2, paragraph (6)), art-73-2/par-6 — https://japanlaw.org/en/local-tax-act/art-73-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-6
- suppl-4291-2/art-10/par-1: 建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第四条第二項 → 建物の区分所有等に関する法律 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-4/par-2 · https://japanlaw.org/l/337AC0000000069/art-4/par-2
- suppl-4291-2/art-10/par-1: 同法第二条第四項 → 建物の区分所有等に関する法律 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-4 · https://japanlaw.org/l/337AC0000000069/art-2/par-4
- suppl-4291-2/art-10/par-1: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4291-2/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10
- suppl-4291-2/art-10/par-1: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3
- suppl-4291-2/art-10/par-1: 附則第十七条第五項 → 地方税法 附則第十七条第五項 (Supplementary Provisions, Article 17, paragraph (5)), suppl-4291-2/art-17/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-5
- suppl-4291-2/art-10/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4291-2/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4
- suppl-4291-2/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4291-2/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2
- suppl-4291-2/art-11/par-2: 次項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4291-2/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-3
- suppl-4291-2/art-11/par-3: 前項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4291-2/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2
- suppl-4291-2/art-11/par-4: 第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4291-2/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2
- suppl-4291-2/art-11/par-5: 前三項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4291-2/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2
- suppl-4291-2/art-11/par-5: 前三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4291-2/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-3
- suppl-4291-2/art-11/par-5: 前三項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4291-2/art-11/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-4
- suppl-4291-2/art-12/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-4291-2/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4
- suppl-4291-2/art-13/par-1: 新法附則第十二条の二の七第五項から第七項まで → 地方税法 附則第十二条の二の七第五項 (Supplementary Provisions, Article 12-2-7, paragraph (5)), suppl-3251-226/art-12-2-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-5
- suppl-4291-2/art-13/par-1: 新法附則第十二条の二の七第五項から第七項まで → 地方税法 附則第十二条の二の七第六項 (Supplementary Provisions, Article 12-2-7, paragraph (6)), suppl-3251-226/art-12-2-7/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-6
- suppl-4291-2/art-13/par-1: 新法附則第十二条の二の七第五項から第七項まで → 地方税法 附則第十二条の二の七第八項 (Supplementary Provisions, Article 12-2-7, paragraph (8)), suppl-3251-226/art-12-2-7/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-8
- suppl-4291-2/art-14/par-2: この項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4291-2/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-2
- suppl-4291-2/art-14/par-2: 次項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4291-2/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-3
- suppl-4291-2/art-14/par-2: 同法第十三条第一項 → 地方税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/local-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-13/par-1
- suppl-4291-2/art-14/par-2: 同法第百五十二条から第百五十四条まで → 地方税法 第百五十条 (Article 150), art-150 — https://japanlaw.org/en/local-tax-act/art-150 · https://japanlaw.org/l/325AC0000000226/art-150
- suppl-4291-2/art-14/par-2: 同法第百五十二条から第百五十四条まで → 地方税法 第百五十二条 (Article 152), art-152 — https://japanlaw.org/en/local-tax-act/art-152 · https://japanlaw.org/l/325AC0000000226/art-152
- suppl-4291-2/art-14/par-3: 前項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4291-2/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-2
- suppl-4291-2/art-14/par-4: 前二項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4291-2/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-2
- suppl-4291-2/art-14/par-4: 前二項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4291-2/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-3
- suppl-4291-2/art-15/par-2: 新法第三百十四条の三第一項 → 地方税法 第三百十四条の三第一項 (Article 314-3, paragraph (1)), art-314-3/par-1 — https://japanlaw.org/en/local-tax-act/art-314-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-1
- suppl-4291-2/art-15/par-2: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6
- suppl-4291-2/art-15/par-2: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/art-314-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1
- suppl-4291-2/art-15/par-2: 第二項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/en/local-tax-act/art-314-7/par-11 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-11
- suppl-4291-2/art-15/par-2: 第七百三十七条の二 → 地方税法 第七百三十七条の二 (Article 737-2), art-737-2 — https://japanlaw.org/en/local-tax-act/art-737-2 · https://japanlaw.org/l/325AC0000000226/art-737-2
- suppl-4291-2/art-15/par-2: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4291-2/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-3
- suppl-4291-2/art-15/par-3: 新法第三百二十一条の七の十二第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-13/par-1
- suppl-4291-2/art-15/par-3: 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-4291-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-3
- suppl-4291-2/art-15/par-4: 新法第三百二十一条の七の十三 → 地方税法 第三百二十一条の七の十四 (Article 321-7-14), art-321-7-14 — https://japanlaw.org/en/local-tax-act/art-321-7-14 · https://japanlaw.org/l/325AC0000000226/art-321-7-14
- suppl-4291-2/art-15/par-4: 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-4291-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-3
- suppl-4291-2/art-15/par-4: 新法第三百二十一条の七の十二第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-13/par-1
- suppl-4291-2/art-15/par-5: 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-4291-2/art-15/par-5: 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-4291-2/art-15/par-5: 第十四項 → 地方税法 附則第四条第十四項 (Supplementary Provisions, Article 4, paragraph (14)), suppl-3251-226/art-4/par-14 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-14
- suppl-4291-2/art-15/par-6: 新法附則第三十四条の二第九項 → 地方税法 附則第三十四条の二第九項 (Supplementary Provisions, Article 34-2, paragraph (9)), suppl-3251-226/art-34-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-9
- suppl-4291-2/art-15/par-6: 同条第五項 → 地方税法 附則第三十四条の二第五項 (Supplementary Provisions, Article 34-2, paragraph (5)), suppl-3251-226/art-34-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-5
- suppl-4291-2/art-15/par-8: 新法第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/en/local-tax-act/art-292/par-1 · https://japanlaw.org/l/325AC0000000226/art-292/par-1
- suppl-4291-2/art-15/par-8: 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-4291-2/art-15/par-8: この項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-4291-2/art-15/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-8
- suppl-4291-2/art-15/par-8: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4291-2/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-10
- suppl-4291-2/art-15/par-9: 新法第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/en/local-tax-act/art-292/par-1 · https://japanlaw.org/l/325AC0000000226/art-292/par-1
- suppl-4291-2/art-15/par-9: この項 → 地方税法 附則第十五条第九項 (Supplementary Provisions, Article 15, paragraph (9)), suppl-4291-2/art-15/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-9
- suppl-4291-2/art-15/par-9: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4291-2/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-10
- suppl-4291-2/art-15/par-10: 新法第三百二十一条の八第十二項 → 地方税法 第三百二十一条の八第十二項 (Article 321-8, paragraph (12)), art-321-8/par-12 — https://japanlaw.org/en/local-tax-act/art-321-8/par-12 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-12
- suppl-4291-2/art-15/par-10: 第十三項 → 地方税法 第三百二十一条の八第二十四項 (Article 321-8, paragraph (24)), art-321-8/par-24 — https://japanlaw.org/en/local-tax-act/art-321-8/par-24 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-24
- suppl-4291-2/art-15/par-10: 第十五項 → 地方税法 第三百二十一条の八第十五項 (Article 321-8, paragraph (15)), art-321-8/par-15 — https://japanlaw.org/en/local-tax-act/art-321-8/par-15 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-15
- suppl-4291-2/art-15/par-10: 第十六項 → 地方税法 第三百二十一条の八第十六項 (Article 321-8, paragraph (16)), art-321-8/par-16 — https://japanlaw.org/en/local-tax-act/art-321-8/par-16 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-16
- suppl-4291-2/art-15/par-10: 同条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/art-321-8 · https://japanlaw.org/l/325AC0000000226/art-321-8
- suppl-4291-2/art-15/par-10: 所得税法等改正法第二条 → e-Gov law 429AC0000000004, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4291-2/art-15/par-10: 第十三項第二号 → 地方税法 第三百二十一条の八第二十四項第二号 (Article 321-8, paragraph (24), item (ii)), art-321-8/par-24/item-2 — https://japanlaw.org/en/local-tax-act/art-321-8/par-24/item-2 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-24/item-2
- suppl-4291-2/art-15/par-10: 第一号 → 地方税法 第三百二十一条の八第二十四項第一号 (Article 321-8, paragraph (24), item (i)), art-321-8/par-24/item-1 — https://japanlaw.org/en/local-tax-act/art-321-8/par-24/item-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-24/item-1
- suppl-4291-2/art-15/par-11: 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-4291-2/art-15/par-11: 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-4291-2/art-15/par-11: 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-4291-2/art-15/par-11: 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-4291-2/art-15/par-12: 新法第三百二十一条の八第二十二項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/art-321-8/par-34 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-34
- suppl-4291-2/art-15/par-12: 第二十三項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/en/local-tax-act/art-321-8/par-23 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-23
- suppl-4291-2/art-15/par-12: 新法第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3
- suppl-4291-2/art-15/par-12: 新法第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/art-321-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11/par-1
- suppl-4291-2/art-15/par-12: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/art-321-11/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-11/par-3
- suppl-4291-2/art-15/par-12: この項 → 地方税法 附則第十五条第十二項 (Supplementary Provisions, Article 15, paragraph (12)), suppl-4291-2/art-15/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-12
- suppl-4291-2/art-16/par-1: 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-4291-2/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-5
- suppl-4291-2/art-17/par-2: 新法第三百四十九条の三第二十八項から第三十項まで → 地方税法 第三百四十九条の三第二十七項 (Article 349-3, paragraph (27)), art-349-3/par-27 — https://japanlaw.org/en/local-tax-act/art-349-3/par-27 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-27
- suppl-4291-2/art-17/par-2: 新法第三百四十九条の三第二十八項から第三十項まで → 地方税法 第三百四十九条の三第二十八項 (Article 349-3, paragraph (28)), art-349-3/par-28 — https://japanlaw.org/en/local-tax-act/art-349-3/par-28 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-28
- suppl-4291-2/art-17/par-2: 新法第三百四十九条の三第二十八項から第三十項まで → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29
- suppl-4291-2/art-17/par-3: 新法第三百四十九条の三の三第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-349-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3-3/par-1
- suppl-4291-2/art-17/par-3: 次項 → 地方税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-4291-2/art-17/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-4
- suppl-4291-2/art-17/par-3: 第六項 → 地方税法 附則第十七条第六項 (Supplementary Provisions, Article 17, paragraph (6)), suppl-4291-2/art-17/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-6
- suppl-4291-2/art-17/par-4: 新法第三百四十九条の三の四 → 地方税法 第三百四十九条の三の四 (Article 349-3-4), art-349-3-4 — https://japanlaw.org/en/local-tax-act/art-349-3-4 · https://japanlaw.org/l/325AC0000000226/art-349-3-4
- suppl-4291-2/art-17/par-5: 新法第三百五十二条第二項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/en/local-tax-act/art-352/par-2 · https://japanlaw.org/l/325AC0000000226/art-352/par-2
- suppl-4291-2/art-17/par-5: 第三項 → 地方税法 第三百五十二条第三項 (Article 352, paragraph (3)), art-352/par-3 — https://japanlaw.org/en/local-tax-act/art-352/par-3 · https://japanlaw.org/l/325AC0000000226/art-352/par-3
- suppl-4291-2/art-17/par-5: 地方税法第三百四十一条第十二号 → 地方税法 第三百四十一条第一項第十二号 (Article 341, paragraph (1), item (xii)), art-341/par-1/item-12 — https://japanlaw.org/en/local-tax-act/art-341/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-341/par-1/item-12
- suppl-4291-2/art-17/par-5: この項 → 地方税法 附則第十七条第五項 (Supplementary Provisions, Article 17, paragraph (5)), suppl-4291-2/art-17/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-5
- suppl-4291-2/art-17/par-6: 新法第三百五十二条の三 → 地方税法 第三百五十二条の三 (Article 352-3), art-352-3 — https://japanlaw.org/en/local-tax-act/art-352-3 · https://japanlaw.org/l/325AC0000000226/art-352-3
- suppl-4291-2/art-17/par-12: この項 → 地方税法 附則第十七条第十二項 (Supplementary Provisions, Article 17, paragraph (12)), suppl-4291-2/art-17/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-12
- suppl-4291-2/art-17/par-13: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4291-2/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-8
- suppl-4291-2/art-17/par-13: 新法附則第十七条の二第五項 → 地方税法 附則第十七条の二第五項 (Supplementary Provisions, Article 17-2, paragraph (5)), suppl-3251-226/art-17-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-5
- suppl-4291-2/art-17/par-13: 新法附則第十七条の二第六項 → 地方税法 附則第十七条の二第六項 (Supplementary Provisions, Article 17-2, paragraph (6)), suppl-3251-226/art-17-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-6
- suppl-4291-2/art-18/par-2: 地方税法第四百四十五条第二項 → 地方税法 第四百四十五条第二項 (Article 445, paragraph (2)), art-445/par-2 — https://japanlaw.org/en/local-tax-act/art-445/par-2 · https://japanlaw.org/l/325AC0000000226/art-445/par-2
- suppl-4291-2/art-18/par-2: この項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4291-2/art-18/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-2
- suppl-4291-2/art-18/par-2: 次項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4291-2/art-18/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-3
- suppl-4291-2/art-18/par-2: 同法第十三条第一項 → 地方税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/local-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-13/par-1
- suppl-4291-2/art-18/par-2: 同法第四百四十七条から第四百四十九条まで → 地方税法 第四百四十七条 (Article 447), art-447 — https://japanlaw.org/en/local-tax-act/art-447 · https://japanlaw.org/l/325AC0000000226/art-447
- suppl-4291-2/art-18/par-3: 前項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4291-2/art-18/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-2
- suppl-4291-2/art-18/par-4: 前二項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4291-2/art-18/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-2
- suppl-4291-2/art-18/par-4: 前二項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4291-2/art-18/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-3
- suppl-4291-2/art-19/par-2: 新法第七百二条の四の二 → 地方税法 第七百二条の四の二 (Article 702-4-2), art-702-4-2 — https://japanlaw.org/en/local-tax-act/art-702-4-2 · https://japanlaw.org/l/325AC0000000226/art-702-4-2
- suppl-4291-2/art-20/par-1: 三十年新法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/en/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4
- suppl-4291-2/art-22/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4291-2/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1
- suppl-4291-2/art-22/par-1: この条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4291-2/art-22 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-22

## Cited by

49 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-4291-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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-4291-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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-4291-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-5
- 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-6
- 地方税法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-10
- 地方税法 附則第二条第一項（第二次納税義務に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-2/par-1
- 地方税法 附則第三条第一項（保全差押えに関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-3/par-1
- 地方税法 附則第四条第一項（犯則事件の処分に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-4/par-1
- 地方税法 附則第五条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-2
- 地方税法 附則第五条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-5
- 地方税法 附則第五条第七項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-7
- 地方税法 附則第五条第九項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-9
- 地方税法 附則第五条第十項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-10
- 地方税法 附則第五条第十一項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-11
- 地方税法 附則第五条第十三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-13
- 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-6/par-1
- 地方税法 附則第七条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-2
- 地方税法 附則第七条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-3
- 地方税法 附則第七条第五項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-5
- 地方税法 附則第七条第七項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-7
- 地方税法 附則第七条第八項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-8
- 地方税法 附則第七条第九項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-9
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-8/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10/par-1
- 地方税法 附則第十一条第二項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-2
- 地方税法 附則第十一条第三項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-3
- 地方税法 附則第十一条第四項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-4
- 地方税法 附則第十一条第五項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-11/par-5
- 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-12/par-1
- 地方税法 附則第十四条第二項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-2
- 地方税法 附則第十四条第三項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-3
- 地方税法 附則第十四条第四項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-4
- 地方税法 附則第十五条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-2
- 地方税法 附則第十五条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-3
- 地方税法 附則第十五条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-4
- 地方税法 附則第十五条第八項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-8
- 地方税法 附則第十五条第九項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-9
- 地方税法 附則第十五条第十二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-12
- 地方税法 附則第十六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-16/par-1
- 地方税法 附則第十七条第三項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-3
- 地方税法 附則第十七条第五項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-5
- 地方税法 附則第十七条第十二項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-12
- 地方税法 附則第十七条第十三項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-13
- 地方税法 附則第十八条第二項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-2
- 地方税法 附則第十八条第三項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-3
- 地方税法 附則第十八条第四項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-4
- 地方税法 附則第二十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-22/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-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-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-229, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-281, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-295, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-296, 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-20261027T214204-296, 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