# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十五条 (Supplementary Provisions, Article 15)（市町村民税に関する経過措置） — address `suppl-4291-2/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十五条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official 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 **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **第七項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税及び施行日以後に開始する連結事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税及び施行日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。 suppl-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 Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第八項** 新法第二百九十二条第一項（第四号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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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（ 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 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 ( machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official --- ## Cites - 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 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 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 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-296, 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