# 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-4301-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4301-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 平成三〇年三月三一日法律第三号
suppl-4301-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3
### 第一条（施行期日） — Effective Date
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suppl-4301-3/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1
**第一項** この法律は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4301-3/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中地方税法第七十二条の百九第二項の改正規定 公布の日から起算して十日を経過した日
suppl-4301-3/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-1
the provisions amending Article 72-109, paragraph (2) of the Local Tax Act in Article 1: the day on which 10 days have elapsed from the date of promulgation;
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**二** 第一条中地方税法第七十四条の改正規定、同法第七十四条の三の次に一条を加える改正規定、同法第七十四条の四、第七十四条の五及び第四百六十四条の改正規定、同法第四百六十六条の次に一条を加える改正規定並びに同法第四百六十七条及び第四百六十八条の改正規定並びに第七条（地方税法等の一部を改正する法律（平成二十七年法律第二号）附則第十二条第三項から第六項まで、第八項、第九項及び第十一項並びに第二十条第五項の改正規定を除く。）並びに附則第十条及び第二十三条の規定 平成三十年十月一日
suppl-4301-3/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-2
the provisions amending Article 74 of the Local Tax Act in Article 1, the provisions adding one Article after Article 74-3 of that Act, the provisions amending Article 74-4, Article 74-5 and Article 464 of that Act, the provisions adding one Article after Article 466 of that Act, and the provisions amending Article 467 and Article 468 of that Act, and the provisions of Article 7 (excluding the provisions amending Article 12, paragraphs (3) through (6), (8), (9) and (11) and Article 20, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015)) and Article 10 and Article 23 of the Supplementary Provisions: October 1, 2018;
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**三** 第一条中地方税法第十九条の七第一項ただし書、第二十三条第一項第十八号、第四十五条の二第一項、第五十五条の二第一項、第七十二条第五号、第七十二条の三十九の二第一項、第二百九十二条第一項第十四号、第三百十七条の二第一項及び第三百二十一条の十一の二第一項の改正規定並びに同法附則第三十四条の二第三項及び第六項の改正規定並びに第九条（次号及び第七号に掲げる改正規定を除く。）並びに次条第一項及び第六項から第九項まで並びに附則第六条第二項から第八項まで、第十七条第一項及び第六項から第九項まで並びに第三十七条の規定 平成三十一年一月一日
suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3
the provisions amending the proviso to Article 19-7, paragraph (1), Article 23, paragraph (1), item (xviii), Article 45-2, paragraph (1), Article 55-2, paragraph (1), Article 72, item (v), Article 72-39-2, paragraph (1), Article 292, paragraph (1), item (xiv), Article 317-2, paragraph (1) and Article 321-11-2, paragraph (1) of the Local Tax Act in Article 1, the provisions amending Article 34-2, paragraphs (3) and (6) of the Supplementary Provisions of that Act, the provisions of Article 9 (excluding the amending provisions set forth in the following item and item (vii)), and the provisions of paragraph (1) and paragraphs (6) through (9) of the following Article, Article 6, paragraphs (2) through (8), Article 17, paragraph (1) and paragraphs (6) through (9), and Article 37 of the Supplementary Provisions: January 1, 2019;
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**四** 第二条、第九条中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四十条第三項の改正規定及び第十一条並びに附則第三条、第七条、第二十一条、第三十四条及び第三十五条の規定 平成三十一年四月一日
suppl-4301-3/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-4
the provisions of Article 2, the provisions amending Article 40, paragraph (3) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity in Article 9, the provisions of Article 11, and the provisions of Article 3, Article 7, Article 21, Article 34 and Article 35 of the Supplementary Provisions: April 1, 2019;
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**五** 第三条（次号に掲げる改正規定を除く。）及び第十二条（第七号に掲げる改正規定を除く。）並びに附則第十一条及び第二十四条の規定 令和元年十月一日
suppl-4301-3/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-5
the provisions of Article 3 (excluding the amending provisions set forth in the following item) and Article 12 (excluding the amending provisions set forth in item (vii)), and the provisions of Article 11 and Article 24 of the Supplementary Provisions: October 1, 2019;
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**六** 第三条中地方税法第二十三条第一項、第五十三条第十五項、第二百九十二条第一項及び第三百二十一条の八第十五項の改正規定並びに同法附則第四十八条の改正規定並びに附則第四条及び第十八条の規定 令和二年一月一日
suppl-4301-3/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-6
the provisions amending Article 23, paragraph (1), Article 53, paragraph (15), Article 292, paragraph (1) and Article 321-8, paragraph (15) of the Local Tax Act in Article 3, the provisions amending Article 48 of the Supplementary Provisions of that Act, and the provisions of Article 4 and Article 18 of the Supplementary Provisions: January 1, 2020;
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**七** 第四条（次号及び第九号に掲げる改正規定を除く。）、第九条中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三十八条第一項ただし書の改正規定、同条第五項の改正規定（「第七十二条の三十三第三項」を「第七十二条の三十一第三項」に改める部分に限る。）及び同法第四十条第五項の改正規定（「第七十二条の三十三第三項」を「第七十二条の三十一第三項」に改める部分に限る。）並びに第十二条中地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）附則第三十一条第二項の規定によりなおその効力を有するものとされた同法第九条の規定による廃止前の地方法人特別税等に関する暫定措置法第二十一条の改正規定並びに附則第五条第二項、第八条、第九条、第十九条第二項及び第四十二条の規定 令和二年四月一日
suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7
the provisions of Article 4 (excluding the amending provisions set forth in the following item and item (ix)), the provisions amending the proviso to Article 38, paragraph (1) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity in Article 9, the provisions amending Article 38, paragraph (5) of that Act (limited to the part replacing "Article 72-33, paragraph (3)" with "Article 72-31, paragraph (3)") and the provisions amending Article 40, paragraph (5) of that Act (limited to the part replacing "Article 72-33, paragraph (3)" with "Article 72-31, paragraph (3)"), the provisions amending Article 21 of the Act on Temporary Measures concerning Special Local Corporation Tax, as it remains in force pursuant to Article 31, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) and before its repeal by Article 9 of that Act, in Article 12, and the provisions of Article 5, paragraph (2), Article 8, Article 9, Article 19, paragraph (2) and Article 42 of the Supplementary Provisions: April 1, 2020;
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**八** 第四条中地方税法第七十四条の四第三項、第七十四条の五、第四百六十七条第三項及び第四百六十八条の改正規定並びに附則第十二条及び第二十五条の規定 令和二年十月一日
suppl-4301-3/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-8
the provisions amending Article 74-4, paragraph (3), Article 74-5, Article 467, paragraph (3) and Article 468 of the Local Tax Act in Article 4, and the provisions of Article 12 and Article 25 of the Supplementary Provisions: October 1, 2020;
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**九** 第四条中地方税法第二十三条第一項、第二十四条の五第一項第二号、第三十四条第一項第十号の二及び第二項、第三十七条、第二百九十二条第一項、第二百九十五条第一項第二号、第三百十四条の二第一項第十号の二及び第二項並びに第三百十四条の六の改正規定並びに同法附則第三条の三第一項の改正規定（「得た金額」の下に「に十万円を加算した金額」を加える改正規定に限る。）並びに同条第二項、第四項及び第五項の改正規定並びに附則第五条第一項及び第十九条第一項の規定 令和三年一月一日
suppl-4301-3/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-9
the provisions amending Article 23, paragraph (1), Article 24-5, paragraph (1), item (ii), Article 34, paragraph (1), item (x)-2 and paragraph (2), Article 37, Article 292, paragraph (1), Article 295, paragraph (1), item (ii), Article 314-2, paragraph (1), item (x)-2 and paragraph (2), and Article 314-6 of the Local Tax Act in Article 4, the provisions amending Article 3-3, paragraph (1) of the Supplementary Provisions of that Act (limited to the provisions adding "plus 100,000 yen" after "the amount obtained"), the provisions amending paragraphs (2), (4) and (5) of Article 3-3 of the Supplementary Provisions of that Act, and the provisions of Article 5, paragraph (1) and Article 19, paragraph (1) of the Supplementary Provisions: January 1, 2021;
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**十** 第五条並びに附則第十三条及び第二十六条の規定 令和三年十月一日
suppl-4301-3/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-10
the provisions of Article 5, and the provisions of Article 13 and Article 26 of the Supplementary Provisions: October 1, 2021;
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**十一** 第六条並びに附則第十四条及び第二十七条の規定 令和四年十月一日
suppl-4301-3/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-11
the provisions of Article 6, and the provisions of Article 14 and Article 27 of the Supplementary Provisions: October 1, 2022;
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**十二** 第一条中地方税法附則第八条第十五項を同条第十七項とし、同項の前に二項を加える改正規定並びに同法附則第十五条に三項を加える改正規定（同条第四十七項に係る部分に限る。）並びに次条第三項及び第四項並びに附則第十七条第三項及び第四項の規定 生産性向上特別措置法（平成三十年法律第二十五号）の施行の日
suppl-4301-3/art-1/par-1/item-12 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-12
the provisions making Article 8, paragraph (15) of the Supplementary Provisions of the Local Tax Act paragraph (17) of that Article and adding two paragraphs before that paragraph in Article 1, the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 15, paragraph (47) of the Supplementary Provisions of that Act), and the provisions of paragraphs (3) and (4) of the following Article and Article 17, paragraphs (3) and (4) of the Supplementary Provisions: the date of enforcement of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018);
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**十三** 第一条中地方税法附則第十一条に二項を加える改正規定（同条第十五項に係る部分に限る。）及び同法附則第十五条に三項を加える改正規定（同条第四十八項に係る部分に限る。） 都市再生特別措置法等の一部を改正する法律（平成三十年法律第二十二号）の施行の日
suppl-4301-3/art-1/par-1/item-13 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-13
the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part pertaining to Article 11, paragraph (15) of the Supplementary Provisions of that Act) and the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 15, paragraph (48) of the Supplementary Provisions of that Act): the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018);
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**十四** 第一条中地方税法第七十三条の四第一項第二十一号の改正規定並びに同法附則第十一条に二項を加える改正規定（同条第十六項に係る部分に限る。）及び同法附則第十五条第四十三項の改正規定 産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）の施行の日
suppl-4301-3/art-1/par-1/item-14 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-14
the provisions amending Article 73-4, paragraph (1), item (xxi) of the Local Tax Act in Article 1, the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 11, paragraph (16) of the Supplementary Provisions of that Act), and the provisions amending Article 15, paragraph (43) of the Supplementary Provisions of that Act: the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018);
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**十五** 第一条中地方税法第七十三条の十四第十四項及び第三百四十九条の三第三十一項の改正規定 生活困窮者等の自立を促進するための生活困窮者自立支援法等の一部を改正する法律（平成三十年法律第四十四号）の施行の日
suppl-4301-3/art-1/par-1/item-15 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-15
the provisions amending Article 73-14, paragraph (14) and Article 349-3, paragraph (31) of the Local Tax Act in Article 1: the date of enforcement of the Act Partially Amending the Act on Self-Reliance Support for Persons in Need, etc. to Promote the Self-Reliance of Persons in Need, etc. (Act No. 44 of 2018).
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### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-4301-3/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2
**第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第四十五条の二第一項の規定は、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。
suppl-4301-3/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-1
The provisions of Article 45-2, paragraph (1) of the Local Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") 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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**第二項** 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、この法律の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税及び施行日以後に開始する連結事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4301-3/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-2
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 date of enforcement of this Act (hereinafter referred to as the "Effective Date") and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第二十三条第一項（第四号中所得税法等の一部を改正する法律（平成三十年法律第七号。以下「所得税法等改正法」という。）第十五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十七条において「新租税特別措置法」という。）第四十二条の十二の六の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十五項（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、前条第十二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。
suppl-4301-3/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-3
The provisions of Article 23, paragraph (1) of the New Act (limited to the part of item (iv) pertaining to the provisions of Article 42-12-6 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Income Tax Act Amendment Act") (hereinafter referred to in this Article and Article 17 of the Supplementary Provisions as the "New Act on Special Measures Concerning Taxation"); the same applies hereinafter in this paragraph) and Article 8, paragraph (15) 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 item (xii) of the preceding Article, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before that date.
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**第四項** 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十五の七の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十六項（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、前条第十二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。
suppl-4301-3/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-4
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 68-15-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) 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 item (xii) of the preceding Article, and the provisions then in force continue to govern corporate prefectural inhabitant tax for consolidated business years that ended before that date.
machine translation, not official
**第五項** 施行日から前条第十二号に掲げる規定の施行の日の前日までの間における新法第二十三条第一項第四号（新法附則第八条第二項の規定により読み替えられた同条第一項の規定により読み替えて適用する場合を含む。）及び第四号の三の規定の適用については、新法第二十三条第一項第四号イ中「第四十二条の十二の五、第四十二条の十二の六（第一項、第三項、第四項及び第七項を除く。）」とあるのは「第四十二条の十二の五」と、同号ロ中「、第四十二条の十二の五及び第四十二条の十二の六（第一項、第三項、第四項及び第七項を除く。）」とあるのは「及び第四十二条の十二の五」と、同項第四号の三中「第六十八条の十五の六、第六十八条の十五の七」とあるのは「第六十八条の十五の六」と、新法附則第八条第二項中「第四十二条の十二の六」とあるのは「第四十二条の十二の五」とする。
suppl-4301-3/art-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-5
With regard to the application of the provisions of Article 23, paragraph (1), item (iv) of the New Act (including where applied with replacement of terms pursuant to the provisions of Article 8, paragraph (1) of the Supplementary Provisions of the New Act as replaced pursuant to paragraph (2) of that Article) and Article 23, paragraph (1), item (iv)-3 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 item (xii) of the preceding Article, the phrase "Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7))" in Article 23, paragraph (1), item (iv), (a) of the New Act is deemed to be replaced with "Article 42-12-5", the phrase ", Article 42-12-5 and Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7))" in (b) of that item with "and Article 42-12-5", the phrase "Article 68-15-6, Article 68-15-7" in Article 23, paragraph (1), item (iv)-3 of the New Act with "Article 68-15-6", and the phrase "Article 42-12-6" in Article 8, paragraph (2) of the Supplementary Provisions of the New Act with "Article 42-12-5".
machine translation, not official
**第六項** 新法第二十三条第一項（第十八号に係る部分に限る。）の規定は、前条第三号に掲げる規定の施行の日以後に開始する事業年度分の法人の道府県民税及び同日以後に開始する連結事業年度分の法人の道府県民税について適用し、同日前に開始した事業年度分の法人の道府県民税及び同日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4301-3/art-2/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-6
The provisions of Article 23, paragraph (1) of the New Act (limited to the part pertaining to item (xviii)) apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in item (iii) of the preceding Article and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that date.
machine translation, not official
**第七項** 前項の規定により新法第二十三条第一項（第十八号に係る部分に限る。）の規定の適用がある場合における旧恒久的施設を有していた外国法人（前条第三号に掲げる規定の施行の日の前日において旧恒久的施設（第一条の規定による改正前の地方税法（以下「旧法」という。）第二十三条第一項第十八号に規定する恒久的施設をいう。）を有していた地方税法第二十三条第一項第三号ロに規定する外国法人（新法第二十三条第一項第十八号に規定する恒久的施設に該当するものを有していなかったものに限る。）をいう。）に係る新法第二十四条第三項の規定の適用については、同項中「外国法人」とあるのは「地方税法等の一部を改正する法律（平成三十年法律第三号）附則第二条第七項に規定する旧恒久的施設を有していた外国法人」と、「恒久的施設」とあるのは「同法第一条の規定による改正前の地方税法第二十三条第一項第十八号に規定する恒久的施設」とする。
suppl-4301-3/art-2/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-7
With regard to the application of the provisions of Article 24, paragraph (3) of the New Act to a foreign corporation that had a former permanent establishment (meaning a foreign corporation prescribed in Article 23, paragraph (1), item (iii), (b) of the Local Tax Act that had a former permanent establishment (meaning the permanent establishment prescribed in Article 23, paragraph (1), item (xviii) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act")) on the day before the date of enforcement of the provisions set forth in item (iii) of the preceding Article (limited to one that did not have a permanent establishment falling under the permanent establishment prescribed in Article 23, paragraph (1), item (xviii) of the New Act)) in the case where the provisions of Article 23, paragraph (1) of the New Act (limited to the part pertaining to item (xviii)) apply pursuant to the provisions of the preceding paragraph, the phrase "foreign corporation" in Article 24, paragraph (3) of the New Act is deemed to be replaced with "foreign corporation that had a former permanent establishment prescribed in Article 2, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018)", and the phrase "permanent establishment" with "permanent establishment prescribed in Article 23, paragraph (1), item (xviii) of the Local Tax Act prior to amendment by the provisions of Article 1 of that Act".
machine translation, not official
**第八項** 所得税法等改正法附則第二十一条第一項の規定により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「新法人税法」という。）第二条（第十二号の十九に係る部分に限る。）の規定の適用がある場合における所得税法等改正法附則第二十一条第二項に規定する旧恒久的施設を有していた外国法人に係る新法の規定の適用については、次の表の上欄に掲げる新法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。
第二十三条第一項第四号の五ロ 第百四十四条の三第一項（同法 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十一条第二項の規定により読み替えて適用される同法第二条の規定による改正後の法人税法（以下この節において「読替え後の新法人税法」という。）第百四十四条の三第一項（法人税法
おける同法 おける法人税法
第五十二条第四項 第百四十四条の三第一項（同法 読替え後の新法人税法第百四十四条の三第一項（法人税法
第五十三条第一項 第百四十四条の三第一項（同法 読替え後の新法人税法第百四十四条の三第一項（法人税法
）又は第百四十四条の六第一項 ）又は読替え後の新法人税法第百四十四条の六第一項
同法第七十一条第一項 法人税法第七十一条第一項
第百四十四条の三第一項又は第百四十四条の六第一項 読替え後の新法人税法第百四十四条の三第一項又は第百四十四条の六第一項
第百四十四条の三第一項の 読替え後の新法人税法第百四十四条の三第一項の
第五十三条第十二項 第百四十四条の三第一項（同法 読替え後の新法人税法第百四十四条の三第一項（法人税法
第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
又は同法 又は法人税法
第五十三条第二十項 第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
又は同法 又は法人税法
第百四十四条の三第一項 読替え後の新法人税法第百四十四条の三第一項
第五十三条第二十八項 第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
同法 法人税法
第五十三条第三十九項 第百四十四条の三第一項 読替え後の新法人税法第百四十四条の三第一項
同法 法人税法
第五十三条第四十項 第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
は、同法 は、法人税法
同法第百四十四条の八 読替え後の新法人税法第百四十四条の八
場合（同法 場合（法人税法
準用する同法 準用する法人税法
又は同法 又は法人税法
第五十三条第四十四項 第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
で同法 で法人税法
同法第百四十四条の八 読替え後の新法人税法第百四十四条の八
、同法 、法人税法
第五十四条第一項及び第六十二条第一項 同法第百四十四条の三第一項 読替え後の新法人税法第百四十四条の三第一項
同法第百四十四条の四第一項各号 法人税法第百四十四条の四第一項各号
第六十五条第一項 第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
同法 法人税法
附則第八条の二の二第二項 同法第百四十四条の三第一項 所得税法等の一部を改正する法律附則第二十一条第二項の規定により読み替えて適用される同法第二条の規定による改正後の法人税法（以下この項において「読替え後の新法人税法」という。）第百四十四条の三第一項
同法第百四十四条の四第一項各号 法人税法第百四十四条の四第一項各号
同法第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
suppl-4301-3/art-2/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-8
In the case where the provisions of Article 2 (limited to the part pertaining to item (xii)-19) 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 as the "New Corporation Tax Act") apply pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, with regard to the application of the provisions of the New Act to a foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the words and phrases set forth in the middle column of the following table in the provisions 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.
Article 23, paragraph (1), item (iv)-5, (b) Article 144-3, paragraph (1) of that Act (excluding where Article 144-4, paragraph (1) of that Act Article 144-3, paragraph (1) of the Corporation Tax Act after the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) as applied with terms replaced pursuant to the provisions of Article 21, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to in this Section as the "New Corporation Tax Act after replacement") (excluding where Article 144-4, paragraph (1) of the Corporation Tax Act
in that Act in the Corporation Tax Act
Article 52, paragraph (4) Article 144-3, paragraph (1) of that Act (excluding cases where Article 144-4, paragraph (1) of that Act Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement (excluding cases where Article 144-4, paragraph (1) of the Corporation Tax Act
Article 53, paragraph (1) Article 144-3, paragraph (1) of that Act (including where Article 144-4, paragraph (1) of that Act Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement (including where Article 144-4, paragraph (1) of the Corporation Tax Act
) or Article 144-6, paragraph (1) ) or Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
Article 71, paragraph (1) of that Act Article 71, paragraph (1) of the Corporation Tax Act
Article 144-3, paragraph (1) or Article 144-6, paragraph (1) Article 144-3, paragraph (1) or Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
Article 144-3, paragraph (1) of that Act Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement
Article 53, paragraph (12) Article 144-3, paragraph (1) (that Act Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement (Corporation Tax Act
Article 144-6, paragraph (1) Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
or that Act or the Corporation Tax Act
Article 53, paragraph (20) Article 144-6, paragraph (1) Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
or that Act or the Corporation Tax Act
Article 144-3, paragraph (1) Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement
Article 53, paragraph (28) Article 144-6, paragraph (1) Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
that Act the Corporation Tax Act
Article 53, paragraph (39) Article 144-3, paragraph (1) Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement
that Act the Corporation Tax Act
Article 53, paragraph (40) Article 144-6, paragraph (1) Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
, that Act , the Corporation Tax Act
Article 144-8 of that Act Article 144-8 of the New Corporation Tax Act after replacement
where (that Act where (the Corporation Tax Act
applied mutatis mutandis in that Act applied mutatis mutandis in the Corporation Tax Act
or that Act or the Corporation Tax Act
Article 53, paragraph (44) Article 144-6, paragraph (1) Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
and to which the provisions of Article 75-2, paragraph (1) of that Act and to which the provisions of Article 75-2, paragraph (1) of the Corporation Tax Act
Article 144-8 of that Act Article 144-8 of the New Corporation Tax Act after replacement
to which the provisions of Article 75-2, paragraph (9) of that Act to which the provisions of Article 75-2, paragraph (9) of the Corporation Tax Act
Article 54, paragraph (1) and Article 62, paragraph (1) Article 144-3, paragraph (1) of that Act Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement
the items of Article 144-4, paragraph (1) of that Act the items of Article 144-4, paragraph (1) of the Corporation Tax Act
Article 65, paragraph (1) Article 144-6, paragraph (1) Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
that Act the Corporation Tax Act
Article 8-2-2, paragraph (2) of the Supplementary Provisions Article 144-3, paragraph (1) of that Act the Corporation Tax Act after the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. as applied with terms replaced pursuant to Article 21, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph as the "New Corporation Tax Act after replacement"), Article 144-3, paragraph (1)
the items of Article 144-4, paragraph (1) of that Act the items of Article 144-4, paragraph (1) of the Corporation Tax Act
Article 144-6, paragraph (1) of that Act Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
machine translation, not official
**第九項** 前二項に定めるもののほか、第六項の規定により新法第二十三条第一項（第十八号に係る部分に限る。）の規定の適用がある場合又は所得税法等改正法附則第二十一条第一項の規定により新法人税法第二条（第十二号の十九に係る部分に限る。）の規定の適用がある場合における法人の道府県民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。
suppl-4301-3/art-2/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-9
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning corporate prefectural inhabitant tax in the case where the provisions of Article 23, paragraph (1) of the New Act (limited to the part pertaining to item (xviii)) apply pursuant to the provisions of paragraph (6), or in the case where the provisions of Article 2 of the New Corporation Tax Act (limited to the part pertaining to item (xii)-19) apply pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, are specified by Cabinet Order.
machine translation, not official
**第十項** 新法第五十三条第二十四項の規定は、同項に規定する内国法人に係る新租税特別措置法第六十六条の六第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る新租税特別措置法第六十六条の七第四項に規定する課税対象金額、部分課税対象金額若しくは金融子会社等部分課税対象金額に係る新法第五十三条第二十四項に規定する控除対象所得税額等相当額又は新租税特別措置法第六十八条の九十一第四項に規定する個別課税対象金額、個別部分課税対象金額若しくは個別金融子会社等部分課税対象金額に係る新法第五十三条第二十四項に規定する個別控除対象所得税額等相当額に係る同項の規定により法人税割額から控除すべき金額について適用する。
suppl-4301-3/art-2/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-10
The provisions of Article 53, paragraph (24) of the New Act apply to the amount to be deducted from the corporation tax levy amount pursuant to the provisions of that paragraph, relating to the credit-eligible amount equivalent to income tax, etc. prescribed in Article 53, paragraph (24) of the New Act relating to the amount subject to taxation, the partial amount subject to taxation or the financial subsidiary, etc. partial amount subject to taxation prescribed in Article 66-7, paragraph (4) of the New Act on Special Measures Concerning Taxation for a business year beginning on or after the Effective Date of a foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation pertaining to a domestic corporation prescribed in Article 53, paragraph (24) of the New Act, or relating to the individual credit-eligible amount equivalent to income tax, etc. prescribed in Article 53, paragraph (24) of the New Act relating to the individual amount subject to taxation, the individual partial amount subject to taxation or the individual financial subsidiary, etc. partial amount subject to taxation prescribed in Article 68-91, paragraph (4) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第十一項** 新法第五十三条第二十五項の規定は、同項に規定する内国法人に係る新租税特別措置法第六十六条の九の二第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る新租税特別措置法第六十六条の九の三第四項に規定する課税対象金額、部分課税対象金額若しくは金融関係法人部分課税対象金額に係る新法第五十三条第二十五項に規定する控除対象所得税額等相当額又は新租税特別措置法第六十八条の九十三の三第四項に規定する個別課税対象金額、個別部分課税対象金額若しくは個別金融関係法人部分課税対象金額に係る新法第五十三条第二十五項に規定する個別控除対象所得税額等相当額に係る同項の規定により法人税割額から控除すべき金額について適用する。
suppl-4301-3/art-2/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-11
The provisions of Article 53, paragraph (25) of the New Act apply to the amount to be deducted from the corporation tax levy amount pursuant to the provisions of that paragraph, relating to the credit-eligible amount equivalent to income tax, etc. prescribed in Article 53, paragraph (25) of the New Act relating to the amount subject to taxation, the partial amount subject to taxation or the financial-related corporation partial amount subject to taxation prescribed in Article 66-9-3, paragraph (4) of the New Act on Special Measures Concerning Taxation for a business year beginning on or after the Effective Date of a foreign affiliated corporation prescribed in Article 66-9-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a domestic corporation prescribed in Article 53, paragraph (25) of the New Act, or relating to the individual credit-eligible amount equivalent to income tax, etc. prescribed in Article 53, paragraph (25) of the New Act relating to the individual amount subject to taxation, the individual partial amount subject to taxation or the individual financial-related corporation partial amount subject to taxation prescribed in Article 68-93-3, paragraph (4) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第十二項** 新法第六十五条第二項、第三項、第五項及び第六項の規定は、平成二十九年一月一日以後に同条第一項又は第四項の申告書の提出期限が到来する法人の道府県民税に係る延滞金について適用する。
suppl-4301-3/art-2/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-12
The provisions of Article 65, paragraphs (2), (3), (5) and (6) of the New Act apply to delinquency charges pertaining to corporate prefectural inhabitant tax for which the deadline for filing the return under paragraph (1) or (4) of that Article arrives on or after January 1, 2017.
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### 第三条
suppl-4301-3/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3
**第一項** 第二条の規定による改正後の地方税法（以下「三十一年新法」という。）第七十一条の二十六第一項の規定は、令和元年度以後に市町村に対し交付すべき利子割交付金（支払を受けるべき地方税法第二十三条第一項第十四号に掲げる利子等の額により課する道府県民税に係る交付金をいう。以下この項において同じ。）について適用し、平成三十年度までに市町村に対し交付する利子割交付金については、なお従前の例による。
suppl-4301-3/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-1
The provisions of Article 71-26, paragraph (1) of the Local Tax Act after the amendment by the provisions of Article 2 (hereinafter referred to as the "2019 New Act") apply to interest levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of interest, etc. to be received set forth in Article 23, paragraph (1), item (xiv) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern interest levy grants distributed to municipalities in fiscal years through fiscal 2018.
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**第二項** 三十一年新法第七十一条の四十七第一項の規定は、令和元年度以後に市町村に対し交付すべき配当割交付金（支払を受けるべき地方税法第二十三条第一項第十五号に掲げる特定配当等の額により課する道府県民税に係る交付金をいう。以下この項において同じ。）について適用し、平成三十年度までに市町村に対し交付する配当割交付金については、なお従前の例による。
suppl-4301-3/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-2
The provisions of Article 71-47, paragraph (1) of the 2019 New Act apply to dividend levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of specified dividends, etc. to be received set forth in Article 23, paragraph (1), item (xv) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern dividend levy grants distributed to municipalities in fiscal years through fiscal 2018.
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**第三項** 三十一年新法第七十一条の六十七第一項の規定は、令和元年度以後に市町村に対し交付すべき株式等譲渡所得割交付金（地方税法第二十三条第一項第十七号に掲げる特定株式等譲渡所得金額により課する道府県民税に係る交付金をいう。以下この項において同じ。）について適用し、平成三十年度までに市町村に対し交付する株式等譲渡所得割交付金については、なお従前の例による。
suppl-4301-3/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-3
The provisions of Article 71-67, paragraph (1) of the 2019 New Act apply to share transfer income levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of capital gains from specified shares, etc. set forth in Article 23, paragraph (1), item (xvii) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern share transfer income levy grants distributed to municipalities in fiscal years through fiscal 2018.
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### 第四条
suppl-4301-3/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-4
**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二十三条第一項（第四号及び第四号の三に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日以後に終了する事業年度分の法人の道府県民税及び同日以後に終了する連結事業年度分の法人の道府県民税について適用し、同日前に終了した事業年度分の法人の道府県民税及び同日前に終了した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4301-3/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-4/par-1
The provisions of Article 23, paragraph (1) (limited to the part pertaining to items (iv) and (iv)-3) 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 prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax for consolidated business years that ended before that date.
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### 第五条
suppl-4301-3/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5
**第一項** 附則第一条第九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、令和三年度以後の年度分の個人の道府県民税について適用し、令和二年度分までの個人の道府県民税については、なお従前の例による。
suppl-4301-3/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5/par-1
The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions that relate to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2021 and subsequent fiscal years, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years through fiscal 2020.
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**第二項** 附則第一条第七号に掲げる規定による改正後の地方税法（以下「二年四月新法」という。）の規定中法人の道府県民税に関する部分は、同号に掲げる規定の施行の日以後に開始する事業年度分の法人の道府県民税及び同日以後に開始する連結事業年度分の法人の道府県民税について適用し、同日前に開始した事業年度分の法人の道府県民税及び同日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4301-3/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5/par-2
The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (vii) of the Supplementary Provisions (hereinafter referred to as the "April 2020 New Act") that relate to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in that item and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that date.
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### 第六条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4301-3/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6
**第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-4301-3/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-1
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第七十二条（第五号中法人の事業税に係る部分に限る。）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開始する事業年度に係る法人の事業税について適用し、同日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-4301-3/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-2
The provisions of Article 72 of the New Act (limited to the part of item (v) pertaining to corporate enterprise tax) apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
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**第三項** 前項の規定により新法第七十二条（第五号中法人の事業税に係る部分に限る。）の規定の適用がある場合における旧恒久的施設を有していた外国法人（附則第一条第三号に掲げる規定の施行の日の前日において旧恒久的施設（旧法第七十二条第五号に規定する恒久的施設をいう。以下この項及び第七項において同じ。）を有していた地方税法の施行地に本店又は主たる事務所若しくは事業所を有しない法人（新法第七十二条第五号に規定する恒久的施設に該当するものを有していなかったものに限る。）をいう。）又は旧恒久的施設を有していなかった外国法人（同日において旧恒久的施設を有していなかった地方税法の施行地に本店又は主たる事務所若しくは事業所を有しない法人（当該恒久的施設に該当するものを有していたものに限る。）をいう。）に係る新法第七十二条の二第六項、第七十二条の十三第五項及び第七十二条の二十六第一項の規定の適用については、次の表の上欄に掲げる新法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。
第七十二条の二第六項 外国法人 旧恒久的施設を有していた外国法人（地方税法等の一部を改正する法律（平成三十年法律第三号。以下この項及び第七十二条の十三第五項において「地方税法等改正法」という。）附則第六条第三項に規定する旧恒久的施設を有していた外国法人をいう。第七十二条の十三第五項において同じ。）
恒久的施設 旧恒久的施設（地方税法等改正法第一条の規定による改正前の地方税法第七十二条第五号に規定する恒久的施設をいう。第七十二条の二十六第一項において同じ。）
第七十二条の十三第五項 恒久的施設を有しない外国法人 地方税法等改正法附則第六条第三項に規定する旧恒久的施設を有していなかつた外国法人
恒久的施設を有する外国法人 旧恒久的施設を有していた外国法人
なつた日まで なつた日の前日まで
第七十二条の二十六第一項 恒久的施設 旧恒久的施設
suppl-4301-3/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3
With regard to the application of the provisions of Article 72-2, paragraph (6), Article 72-13, paragraph (5) and Article 72-26, paragraph (1) of the New Act to a foreign corporation that had a former permanent establishment (meaning a corporation that has no head office, or principal office or place of business, in the area where the Local Tax Act is enforced and that had a former permanent establishment (meaning the permanent establishment prescribed in Article 72, item (v) of the Former Act; the same applies hereinafter in this paragraph and paragraph (7)) on the day before the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (limited to one that did not have a permanent establishment falling under the permanent establishment prescribed in Article 72, item (v) of the New Act)) or a foreign corporation that did not have a former permanent establishment (meaning a corporation that has no head office, or principal office or place of business, in the area where the Local Tax Act is enforced and that did not have a former permanent establishment on that day (limited to one that had a permanent establishment falling under that permanent establishment)), in the case where the provisions of Article 72 of the New Act (limited to the part of item (v) pertaining to corporate enterprise tax) apply pursuant to the provisions of the preceding paragraph, the words and phrases set forth in the middle column of the following table in the provisions 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.
Article 72-2, paragraph (6) foreign corporation foreign corporation that had a former permanent establishment (meaning a foreign corporation that had a former permanent establishment prescribed in Article 6, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter referred to in this paragraph and Article 72-13, paragraph (5) as the "Local Tax Act Amendment Act"); the same applies in Article 72-13, paragraph (5))
permanent establishment former permanent establishment (meaning the permanent establishment prescribed in Article 72, item (v) of the Local Tax Act prior to amendment by the provisions of Article 1 of the Local Tax Act Amendment Act; the same applies in Article 72-26, paragraph (1))
Article 72-13, paragraph (5) foreign corporation that has no permanent establishment foreign corporation that did not have a former permanent establishment prescribed in Article 6, paragraph (3) of the Supplementary Provisions of the Local Tax Act Amendment Act
foreign corporation that has a permanent establishment foreign corporation that had a former permanent establishment
until the day it became until the day before the day it became
Article 72-26, paragraph (1) permanent establishment former permanent establishment
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**第四項** 所得税法等改正法附則第二十一条第一項の規定により新法人税法第二条（第十二号の十九に係る部分に限る。）の規定の適用がある場合における所得税法等改正法附則第二十一条第二項に規定する旧恒久的施設を有していた外国法人又は同項に規定する旧恒久的施設を有していなかった外国法人に係る新法第七十二条の二十六第八項及び第七十二条の四十第一項の規定の適用については、新法第七十二条の二十六第八項中「第百四十四条の三第一項ただし書」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十一条第二項の規定により読み替えて適用される同法第二条の規定による改正後の法人税法（第七十二条の四十第一項第二号において「読替え後の新法人税法」という。）第百四十四条の三第一項ただし書」と、「同法」とあるのは「法人税法」と、新法第七十二条の四十第一項第二号中「第百四十四条の六第一項」とあるのは「読替え後の新法人税法第百四十四条の六第一項」とする。
suppl-4301-3/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-4
With regard to the application of the provisions of Article 72-26, paragraph (8) and Article 72-40, paragraph (1) of the New Act to a foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act or a foreign corporation that did not have a former permanent establishment prescribed in that paragraph, in the case where the provisions of Article 2 of the New Corporation Tax Act (limited to the part pertaining to item (xii)-19) apply pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, the phrase "the proviso to Article 144-3, paragraph (1)" in Article 72-26, paragraph (8) of the New Act is deemed to be replaced with "the proviso to Article 144-3, paragraph (1) of the Corporation Tax Act after the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) as applied with terms replaced pursuant to the provisions of Article 21, paragraph (2) of the Supplementary Provisions of that Act (referred to in Article 72-40, paragraph (1), item (ii) as the "New Corporation Tax Act after replacement")", the phrase "that Act" with "the Corporation Tax Act", and the phrase "Article 144-6, paragraph (1)" in Article 72-40, paragraph (1), item (ii) of the New Act with "Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement".
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**第五項** 前二項に定めるもののほか、第二項の規定により新法第七十二条（第五号中法人の事業税に係る部分に限る。）の規定の適用がある場合又は所得税法等改正法附則第二十一条第一項の規定により新法人税法第二条（第十二号の十九に係る部分に限る。）の規定の適用がある場合における法人の事業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。
suppl-4301-3/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-5
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning corporate enterprise tax in the case where the provisions of Article 72 of the New Act (limited to the part of item (v) pertaining to corporate enterprise tax) apply pursuant to the provisions of paragraph (2), or in the case where the provisions of Article 2 of the New Corporation Tax Act (limited to the part pertaining to item (xii)-19) apply pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, are specified by Cabinet Order.
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**第六項** 新法第七十二条（第五号中個人の事業税に係る部分に限る。）の規定は、令和二年度以後の年度分の個人の事業税について適用し、令和元年度分までの個人の事業税については、なお従前の例による。
suppl-4301-3/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-6
The provisions of Article 72 of the New Act (limited to the part of item (v) pertaining to individual enterprise tax) apply to individual enterprise tax for fiscal 2020 and subsequent fiscal years, and the provisions then in force continue to govern individual enterprise tax for fiscal years through fiscal 2019.
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**第七項** 前項の規定により新法第七十二条（第五号中個人の事業税に係る部分に限る。）の規定の適用がある場合における附則第一条第三号に掲げる規定の施行の日の前日において旧恒久的施設を有していた地方税法の施行地に主たる事務所又は事業所を有しない個人（新法第七十二条第五号に規定する恒久的施設に該当するものを有していなかったものに限る。）に係る新法第七十二条の二第六項の規定の適用については、同項中「この法律の施行地に主たる事務所若しくは事業所を有しない個人」とあるのは「地方税法等の一部を改正する法律（平成三十年法律第三号。以下この項において「地方税法等改正法」という。）附則第一条第三号に掲げる規定の施行の日の前日において旧恒久的施設（地方税法等改正法第一条の規定による改正前の第七十二条第五号に規定する恒久的施設をいう。以下この項において同じ。）を有していたこの法律の施行地に主たる事務所若しくは事業所を有しない個人（恒久的施設に該当するものを有していなかつたものに限る。）」と、「恒久的施設」とあるのは「旧恒久的施設」とする。
suppl-4301-3/art-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7
In the case where the provisions of Article 72 (limited to the part relating to individual enterprise tax in item (v)) of the New Act apply pursuant to the preceding paragraph, for the purpose of applying the provisions of Article 72-2, paragraph (6) of the New Act to an individual who has no principal office or place of business in the area where the Local Tax Act applies and who had a former permanent establishment on the day before the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions (limited to one who did not have anything falling under a permanent establishment prescribed in Article 72, item (v) of the New Act), the phrase "an individual who has no principal office or place of business in the area where this Act applies" in that paragraph is deemed to be replaced with "an individual who, on the day before the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter in this paragraph referred to as the "Local Tax Act, etc. Amendment Act"), had a former permanent establishment (meaning a permanent establishment prescribed in Article 72, item (v) prior to amendment by the provisions of Article 1 of the Local Tax Act, etc. Amendment Act; the same applies hereinafter in this paragraph) and has no principal office or place of business in the area where this Act applies (limited to one who did not have anything falling under a permanent establishment)", and the phrase "permanent establishment" is deemed to be replaced with "former permanent establishment".
machine translation, not official
**第八項** 前項に定めるもののほか、第六項の規定により新法第七十二条（第五号中個人の事業税に係る部分に限る。）の規定の適用がある場合における個人の事業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。
suppl-4301-3/art-6/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-8
In addition to what is provided for in the preceding paragraph, matters necessary for the application of the provisions concerning individual enterprise tax in the case where the provisions of Article 72 (limited to the part relating to individual enterprise tax in item (v)) of the New Act apply pursuant to the provisions of paragraph (6) are specified by Cabinet Order.
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**第九項** 施行日以後最初に開始する事業年度（以下この項において「最初事業年度」という。）開始の日の前日を含む事業年度において、ガス供給業のうちガス事業法（昭和二十九年法律第五十一号）第二条第五項に規定する一般ガス導管事業及び同条第七項に規定する特定ガス導管事業以外のもの（以下この項において「特定ガス供給業」という。）を行っていた法人（同条第十項に規定するガス製造事業者及び電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第二十二条第一項に規定する旧一般ガスみなしガス小売事業者（同項の義務を負う者に限る。）を除く。）の特定ガス供給業に係る事業税の課税標準である各事業年度の所得を新法第七十二条の二十三第一項の規定により当該法人の当該各事業年度の法人税の課税標準である所得又は当該各事業年度終了の日の属する各連結事業年度の法人税の課税標準である連結所得に係る当該法人の個別所得金額（法人税法第八十一条の十八第一項に規定する個別所得金額をいう。以下この項において同じ。）の計算の例により算定する場合には、当該法人が、当該法人の最初事業年度開始の日前十年以内に開始した各事業年度において、特定ガス供給業に係る事業税の課税標準である当該各事業年度の所得を旧法第七十二条の二十三第一項の規定により当該法人の当該各事業年度の法人税の課税標準である所得又は当該各事業年度終了の日の属する各連結事業年度の法人税の課税標準である連結所得に係る当該法人の個別所得金額の計算の例により算定していたものとみなす。
suppl-4301-3/art-6/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-9
If a corporation that, in the business year that includes the day before the day on which the first business year beginning on or after the Effective Date (hereinafter in this paragraph referred to as the "first business year") begins, was conducting specified gas supply business (meaning gas supply business other than the general gas pipeline business prescribed in Article 2, paragraph (5) of the Gas Business Act (Act No. 51 of 1954) and the specified gas pipeline business prescribed in paragraph (7) of that Article; hereinafter in this paragraph referred to as "specified gas supply business") (excluding a gas producer prescribed in paragraph (10) of that Article and a former general gas deemed gas retailer prescribed in Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015) (limited to one that is subject to the obligation under that paragraph)) has the income of each business year that is the tax base of enterprise tax relating to its specified gas supply business calculated, pursuant to Article 72-23, paragraph (1) of the New Act, according to the example of the calculation of the individual income amount of that corporation (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this paragraph) relating to the income that is the tax base of corporation tax of that corporation for each business year or the consolidated income that is the tax base of corporation tax for each consolidated business year including the last day of each business year, that corporation is deemed to have calculated, for each business year beginning within 10 years before the first day of the first business year of that corporation, the income of each business year that is the tax base of enterprise tax relating to specified gas supply business, pursuant to Article 72-23, paragraph (1) of the Former Act, according to the example of the calculation of the individual income amount of that corporation relating to the income that is the tax base of corporation tax of that corporation for each business year or the consolidated income that is the tax base of corporation tax for each consolidated business year including the last day of each business year.
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**第十項** 新法第七十二条の二十三第三項（第二号及び第四号に係る部分に限る。）の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた旧法第七十二条の二十三第三項に規定する社会保険診療については、なお従前の例による。
suppl-4301-3/art-6/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-10
The provisions of Article 72-23, paragraph (3) of the New Act (limited to the part relating to items (ii) and (iv)) apply to social insurance medical care prescribed in that paragraph provided on or after the Effective Date, and with regard to social insurance medical care prescribed in Article 72-23, paragraph (3) of the Former Act provided before the Effective Date, the provisions then in force continue to govern.
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**第十一項** 法人の施行日前に終了した事業年度に係る旧法第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定による申告書（令和三年四月一日以後に提出するものを除く。）及び法人の施行日前に旧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した同条の規定による申告書並びにこれらの申告書に係る旧法第七十二条の三十三第二項又は第三項の規定による修正申告書で法人が施行日前に提出したものに係る旧法第七十二条の三十五第一項から第三項までの規定による自署及び押印については、なお従前の例による。
suppl-4301-3/art-6/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-11
With regard to the signature and seal under Article 72-35, paragraphs (1) through (3) of the Former Act on the returns of a corporation under Article 72-25, Article 72-28 or Article 72-29 of the Former Act for business years ending before the Effective Date (excluding those submitted on or after April 1, 2021), the returns of a corporation under Article 72-26 of the Former Act for which the obligation of filing and payment arose pursuant to paragraph (1) of that Article before the Effective Date, and the amended returns under Article 72-33, paragraph (2) or (3) of the Former Act relating to those returns that the corporation submitted before the Effective Date, the provisions then in force continue to govern.
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**第十二項** 新法第七十二条の四十五の二第二項及び第三項の規定は、平成二十九年一月一日以後に同条第一項の申告書の提出期限が到来する法人の事業税に係る延滞金について適用する。
suppl-4301-3/art-6/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-12
The provisions of Article 72-45-2, paragraphs (2) and (3) of the New Act apply to delinquency charges relating to corporate enterprise tax for which the deadline for filing the return referred to in paragraph (1) of that Article arrives on or after January 1, 2017.
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### 第七条
suppl-4301-3/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-7
**第一項** 三十一年新法第七十二条の四第一項（第三号に係る部分に限る。）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開始する事業年度に係る法人の事業税について適用し、同日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-4301-3/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-7/par-1
The provisions of Article 72-4, paragraph (1) (limited to the part relating to item (iii)) of the 2019 New Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.
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### 第八条
suppl-4301-3/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8
**第一項** 二年四月新法第七十二条の二第四項、第七十二条の三十二及び第七十二条の三十二の二並びに附則第九条第二十三項の規定は、附則第一条第七号に掲げる規定の施行の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、同日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-4301-3/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8/par-1
The provisions of Article 72-2, paragraph (4), Article 72-32 and Article 72-32-2 of the April 2020 New Act and Article 9, paragraph (23) of the Supplementary Provisions of the April 2020 New Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.
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**第二項** 二年四月新法第七十二条の二の二第八項、第七十二条の二十五第十五項及び第十六項、第七十二条の二十六第十項及び第十一項、第七十二条の二十八第二項並びに第七十二条の二十九第二項及び第四項の規定は、附則第一条第七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。
suppl-4301-3/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8/par-2
The provisions of Article 72-2-2, paragraph (8), Article 72-25, paragraphs (15) and (16), Article 72-26, paragraphs (10) and (11), Article 72-28, paragraph (2) and Article 72-29, paragraphs (2) and (4) of the April 2020 New Act apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that ended before that date, the provisions then in force continue to govern.
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### 第九条（地方消費税に関する経過措置） — Transitional Measures Concerning Local Consumption Tax
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suppl-4301-3/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-9
**第一項** 二年四月新法第七十二条の七十八第四項並びに二年四月新法附則第九条の五後段の規定により読み替えられた二年四月新法第七十二条の八十九の二及び第七十二条の八十九の三第一項前段の規定は、地方税法第七十二条の七十八第三項に規定する課税期間が附則第一条第七号に掲げる規定の施行の日以後に開始する場合について適用し、当該課税期間が同日前に開始した場合については、なお従前の例による。
suppl-4301-3/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-9/par-1
The provisions of Article 72-78, paragraph (4) of the April 2020 New Act and Articles 72-89-2 and 72-89-3, paragraph (1), first sentence of the April 2020 New Act as replaced pursuant to the provisions of Article 9-5, second sentence of the Supplementary Provisions of the April 2020 New Act apply to the case where the taxable period prescribed in Article 72-78, paragraph (3) of the Local Tax Act begins on or after the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, and with regard to the case where that taxable period began before that date, the provisions then in force continue to govern.
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### 第十条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax
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suppl-4301-3/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10
**第一項** 別段の定めがあるものを除き、附則第一条第二号に掲げる規定の施行の日前に課した、又は課すべきであった道府県たばこ税については、なお従前の例による。
suppl-4301-3/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-1
Except as otherwise provided, with regard to prefectural tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, the provisions then in force continue to govern.
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**第二項** 平成三十年十月一日前に地方税法第七十四条の二第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等（同法第七十四条の六第一項第一号及び第二号に規定する売渡しを除く。以下この条から附則第十三条までにおいて「売渡し等」という。）が行われた旧法第七十四条第一号に規定する製造たばこ（地方税法等の一部を改正する法律（平成二十七年法律第二号。附則第二十三条第二項において「平成二十七年改正法」という。）附則第十二条第一項に規定する紙巻たばこ三級品を除く。以下この条において「製造たばこ」という。）を同日に販売のため所持する地方税法第七十四条の二第一項に規定する卸売販売業者等（以下この条から附則第十三条までにおいて「卸売販売業者等」という。）又は新法第七十四条第一項第四号に規定する小売販売業者（以下この条から附則第十三条までにおいて「小売販売業者」という。）がある場合において、これらの者が所得税法等改正法附則第五十一条第一項の規定により製造たばこの製造者として当該製造たばこを同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する都道府県において道府県たばこ税を課する。この場合における道府県たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、当該道府県たばこ税の税率は、千本につき七十円とする。
suppl-4301-3/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
If there is a wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the Local Tax Act (hereinafter in this Article through Article 13 of the Supplementary Provisions referred to as a "wholesale seller, etc.") or a tobacco retailer prescribed in Article 74, paragraph (1), item (iv) of the New Act (hereinafter in this Article through Article 13 of the Supplementary Provisions referred to as a "tobacco retailer") that, on October 1, 2018, holds for sale manufactured tobacco prescribed in Article 74, item (i) of the Former Act (excluding third-class cigarettes prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015; referred to as the "2015 Local Tax Act, etc. Amendment Act" in Article 23, paragraph (2) of the Supplementary Provisions); hereinafter in this Article referred to as "manufactured tobacco") for which a sale prescribed in Article 74-2, paragraph (1) of the Local Tax Act or a sale or consumption, etc. prescribed in paragraph (2) of that Article (excluding sales prescribed in Article 74-6, paragraph (1), items (i) and (ii) of that Act; hereinafter in this Article through Article 13 of the Supplementary Provisions referred to as "sale, etc.") took place before that date, and where, pursuant to Article 51, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, such a person is deemed to have removed that manufactured tobacco on that date from its manufacturing site of manufactured tobacco as the manufacturer of manufactured tobacco and is to be subject to tobacco tax pursuant to that paragraph, prefectural tobacco tax is imposed, deeming that such a person, as a wholesale seller, etc., sold that manufactured tobacco to a tobacco retailer on that date, in the prefecture in which the storage place of that manufactured tobacco is located where the person is a wholesale seller, etc., or in which the business office of the tobacco retailer that directly manages that manufactured tobacco is located where the person is a tobacco retailer. In this case, the tax base of the prefectural tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and the tax rate of the prefectural tobacco tax is 70 yen per 1,000 pieces.
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**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式により、次に掲げる事項を記載した申告書を平成三十年十月三十一日までに、当該貯蔵場所又は小売販売業者の営業所の所在地の都道府県知事に提出しなければならない。
suppl-4301-3/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3
A person prescribed in the preceding paragraph must submit a return stating the following matters, for each storage place prescribed in that paragraph or each tobacco retailer's business office, in the form specified by Order of the Ministry of Internal Affairs and Communications, by October 31, 2018, to the prefectural governor of the prefecture in which that storage place or that tobacco retailer's business office is located:
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**一** 所持する製造たばこの区分（新法第七十四条第二項に規定する製造たばこの区分をいう。以下この条から附則第十三条までにおいて同じ。）及び区分ごとの数量並びに当該数量のうち売渡し等が行われたものにより算出した道府県たばこ税の課税標準となる製造たばこの本数
suppl-4301-3/art-10/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-1
the category of manufactured tobacco held (meaning the category of manufactured tobacco prescribed in Article 74, paragraph (2) of the New Act; the same applies hereinafter in this Article through Article 13 of the Supplementary Provisions), the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of prefectural tobacco tax calculated from the portion of that quantity for which sale, etc. has taken place;
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**二** 前号の課税標準となる製造たばこの本数により算定した前項の規定による道府県たばこ税額
suppl-4301-3/art-10/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-2
the amount of prefectural tobacco tax under the preceding paragraph calculated from the number of pieces of manufactured tobacco constituting the tax base referred to in the preceding item;
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**三** その他参考となるべき事項
suppl-4301-3/art-10/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-3
other particulars for reference.
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**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第二十三条第三項に規定する市町村たばこ税に係る申告書又は所得税法等改正法附則第五十一条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する市町村長又は税務署長に提出したときは、その提出を受けた市町村長又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する都道府県知事に提出されたものとみなす。
suppl-4301-3/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-4
Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return relating to municipal tobacco tax prescribed in Article 23, paragraph (3) of the Supplementary Provisions or the return relating to tobacco tax prescribed in Article 51, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, to the mayor of a municipality or the district director prescribed in those provisions, the mayor of a municipality or the district director who receives the return may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the prefectural governor prescribed in that paragraph.
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**第五項** 第三項の規定による申告書を提出した者は、平成三十一年四月一日までに、当該申告書に記載した同項第二号に掲げる道府県たばこ税額に相当する金額を当該申告書を提出した都道府県に納付しなければならない。
suppl-4301-3/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-5
A person who has submitted a return under the provisions of paragraph (3) must pay to the prefecture to which the return was submitted, by April 1, 2019, an amount equivalent to the amount of prefectural tobacco tax listed in item (ii) of that paragraph stated in that return.
machine translation, not official
**第六項** 第二項の規定により道府県たばこ税を課する場合には、同項から前項までに規定するもののほか、新法の規定中道府県たばこ税に関する部分（新法第七十四条の四第一項、第七十四条の五、第七十四条の六、第七十四条の十、第七十四条の十一及び第七十四条の十四の規定を除く。）を適用する。この場合において、次の表の上欄に掲げる新法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。
第七十四条の四第二項 前項 地方税法等の一部を改正する法律（平成三十年法律第三号。以下この節において「平成三十年改正法」という。）附則第十条第二項
第七十四条の四第三項 第一項 平成三十年改正法附則第十条第二項
第七十四条の十二第一項 第七十四条の十第一項から第三項までの規定によつて申告書 平成三十年改正法附則第十条第三項の規定によつて申告書
第七十四条の十第一項から第三項までの規定によつて申告納付する 平成三十年改正法附則第十条第三項から第五項までの規定によつて申告納付する
第七十四条の十二第二項 第七十四条の十第一項から第三項まで 平成三十年改正法附則第十条第三項
第七十四条の十二の二 第七十四条の十第一項から第三項まで 平成三十年改正法附則第十条第三項
これらの項に規定する申告書の提出期限 平成三十年十月三十一日
第七十四条の十五第四項 第七十四条の十第一項又は第三項 平成三十年改正法附則第十条第三項
当該各項に規定する申告書の提出期限 平成三十年十月三十一日
第七十四条の二十第一項 第七十四条の十第一項から第三項まで若しくは第五項 平成三十年改正法附則第十条第三項
第七十四条の二十一第一項 経過する日 経過する日（当該経過する日が平成三十一年四月一日前である場合には、同日）
第七十四条の二十一第二項 第七十四条の十第一項又は第三項 平成三十年改正法附則第十条第五項
第七十四条の二十二第一項 、第七十四条の十第一項又は第三項 、平成三十年改正法附則第十条第五項
第七十四条の二十二第一項第一号 その提出期限 平成三十年改正法附則第十条第五項の納期限
申告書 申告書又は修正申告書
第七十四条の十第一項又は第三項の 当該
第七十四条の二十二第一項第二号 その提出期限 平成三十年改正法附則第十条第五項の納期限
第七十四条の二十二第一項第三号 修正申告書に 平成三十年改正法附則第十条第五項の納期限後に提出した修正申告書に
修正申告書を 当該
第七十四条の二十二第三項 第七十四条の十第一項若しくは第三項の納期限又は第七十四条の十三第一項 平成三十年改正法附則第十条第五項
suppl-4301-3/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-6
In the case where prefectural tobacco tax is imposed pursuant to the provisions of paragraph (2), in addition to what is prescribed in that paragraph through the preceding paragraph, the provisions of the New Act relating to prefectural tobacco tax (excluding the provisions of Article 74-4, paragraph (1), Articles 74-5, 74-6, 74-10, 74-11 and 74-14 of the New Act) apply. In this case, the words listed in the middle column of the following table in the provisions of the New Act listed in the left-hand column of the table are deemed to be replaced with the words listed in the right-hand column of the table, respectively.
Article 74-4, paragraph (2) the preceding paragraph Article 10, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter in this Section referred to as the "2018 Local Tax Act, etc. Amendment Act")
Article 74-4, paragraph (3) paragraph (1) Article 10, paragraph (2) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12, paragraph (1) a return pursuant to the provisions of Article 74-10, paragraphs (1) through (3) a return pursuant to the provisions of Article 10, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
file and pay pursuant to the provisions of Article 74-10, paragraphs (1) through (3) file and pay pursuant to the provisions of Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12, paragraph (2) Article 74-10, paragraphs (1) through (3) Article 10, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12-2 Article 74-10, paragraphs (1) through (3) Article 10, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the deadline for filing the returns prescribed in those paragraphs October 31, 2018
Article 74-15, paragraph (4) Article 74-10, paragraph (1) or (3) Article 10, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the deadline for filing returns prescribed in those paragraphs October 31, 2018
Article 74-20, paragraph (1) Article 74-10, paragraphs (1) through (3) or paragraph (5) Article 10, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-21, paragraph (1) the day on which one month has elapsed the day on which one month has elapsed (or, if that day is before April 1, 2019, April 1, 2019)
Article 74-21, paragraph (2) Article 74-10, paragraph (1) or (3) Article 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1) , Article 74-10, paragraph (1) or (3) , Article 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1), item (i) its deadline for filing the due date for payment under Article 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
return return or amended return
the due date for payment under Article 74-10, paragraph (1) or (3) the relevant due date for payment
Article 74-22, paragraph (1), item (ii) its deadline for filing the due date for payment under Article 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1), item (iii) an amended return an amended return filed after the due date for payment under Article 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the amended return the relevant
Article 74-22, paragraph (3) the due date for payment under Article 74-10, paragraph (1) or (3) or the due date for payment under Article 74-13, paragraph (1) the due date for payment under Article 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
machine translation, not official
**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該都道府県の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により道府県たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該道府県たばこ税に相当する金額を、地方税法第七十四条の十四の規定に準じて、同条の規定による当該製造たばこにつき納付された、又は納付されるべき道府県たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る道府県たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が同法第七十四条の十第一項から第三項まで又は第五項の規定により都道府県知事に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの本数についての明細を記載した書類を添付しなければならない。
suppl-4301-3/art-10/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-7
Where a wholesale seller, etc. has, owing to cancellation of a sales contract or other unavoidable reasons, received the return of manufactured tobacco on which prefectural tobacco tax was imposed or should have been imposed pursuant to the provisions of paragraph (2), out of the manufactured tobacco it sold to a tobacco retailer whose business office is located within the area of the prefecture, the amount equivalent to that prefectural tobacco tax is, in accordance with the provisions of Article 74-14 of the Local Tax Act, deducted from the amount of prefectural tobacco tax pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under that Article of the amount equivalent to the amount of prefectural tobacco tax paid or to be paid on that manufactured tobacco. In this case, a document stating particulars concerning the number of pieces for each brand of the manufactured tobacco relating to that return must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is required to submit to the prefectural governor pursuant to the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5) of that Act.
machine translation, not official
### 第十一条
suppl-4301-3/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-11
**第一項** 附則第一条第五号に掲げる規定の施行の日前に課した、又は課すべきであった道府県たばこ税については、なお従前の例による。
suppl-4301-3/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-11/par-1
With regard to prefectural tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (v) of the Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第十二条
suppl-4301-3/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12
**第一項** 別段の定めがあるものを除き、附則第一条第八号に掲げる規定の施行の日前に課した、又は課すべきであった道府県たばこ税については、なお従前の例による。
suppl-4301-3/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-1
Except as otherwise provided, with regard to prefectural tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (viii) of the Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
**第二項** 令和二年十月一日前に売渡し等が行われた新法第七十四条第一項第一号に規定する製造たばこ（以下この条及び次条において「製造たばこ」という。）を同日に販売のため所持する卸売販売業者等又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十一条第九項の規定により製造たばこの製造者として当該製造たばこを同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する都道府県において道府県たばこ税を課する。この場合における道府県たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、当該道府県たばこ税の税率は、千本につき七十円とする。
suppl-4301-3/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-2
If there is a wholesale seller, etc. or a tobacco retailer that, on October 1, 2020, holds for sale manufactured tobacco prescribed in Article 74, paragraph (1), item (i) of the New Act for which sale, etc. took place before that date (hereinafter in this Article and the following Article referred to as "manufactured tobacco"), and where, pursuant to Article 51, paragraph (9) of the Supplementary Provisions of the Income Tax Act Amendment Act, such a person is deemed to have removed that manufactured tobacco on that date from its manufacturing site of manufactured tobacco as the manufacturer of manufactured tobacco and is to be subject to tobacco tax pursuant to that paragraph, prefectural tobacco tax is imposed, deeming that such a person, as a wholesale seller, etc., sold that manufactured tobacco to a tobacco retailer on that date, in the prefecture in which the storage place of that manufactured tobacco is located where the person is a wholesale seller, etc., or in which the business office of the tobacco retailer that directly manages that manufactured tobacco is located where the person is a tobacco retailer. In this case, the tax base of the prefectural tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and the tax rate of the prefectural tobacco tax is 70 yen per 1,000 pieces.
machine translation, not official
**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式により、次に掲げる事項を記載した申告書を令和二年十一月二日までに、当該貯蔵場所又は小売販売業者の営業所の所在地の都道府県知事に提出しなければならない。
suppl-4301-3/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3
A person prescribed in the preceding paragraph must submit a return stating the following matters, for each storage place prescribed in that paragraph or each tobacco retailer's business office, in the form specified by Order of the Ministry of Internal Affairs and Communications, by November 2, 2020, to the prefectural governor of the prefecture in which that storage place or that tobacco retailer's business office is located:
machine translation, not official
**一** 所持する製造たばこの区分及び区分ごとの数量並びに当該数量のうち売渡し等が行われたものにより算出した道府県たばこ税の課税標準となる製造たばこの本数
suppl-4301-3/art-12/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3/item-1
the category of manufactured tobacco held, the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of prefectural tobacco tax calculated from the portion of that quantity for which sale, etc. has taken place;
machine translation, not official
**二** 前号の課税標準となる製造たばこの本数により算定した前項の規定による道府県たばこ税額
suppl-4301-3/art-12/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3/item-2
the amount of prefectural tobacco tax under the preceding paragraph calculated from the number of pieces of manufactured tobacco constituting the tax base referred to in the preceding item;
machine translation, not official
**三** その他参考となるべき事項
suppl-4301-3/art-12/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3/item-3
other particulars for reference.
machine translation, not official
**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第二十五条第三項に規定する市町村たばこ税に係る申告書又は所得税法等改正法附則第五十一条第十項において準用する同条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する市町村長又は税務署長に提出したときは、その提出を受けた市町村長又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する都道府県知事に提出されたものとみなす。
suppl-4301-3/art-12/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-4
Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return relating to municipal tobacco tax prescribed in Article 25, paragraph (3) of the Supplementary Provisions or the return relating to tobacco tax prescribed in Article 51, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, to the mayor of a municipality or the district director prescribed in those provisions, the mayor of a municipality or the district director who receives the return may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the prefectural governor prescribed in that paragraph.
machine translation, not official
**第五項** 第三項の規定による申告書を提出した者は、令和三年三月三十一日までに、当該申告書に記載した同項第二号に掲げる道府県たばこ税額に相当する金額を当該申告書を提出した都道府県に納付しなければならない。
suppl-4301-3/art-12/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-5
A person who has submitted a return under the provisions of paragraph (3) must pay to the prefecture to which the return was submitted, by March 31, 2021, an amount equivalent to the amount of prefectural tobacco tax listed in item (ii) of that paragraph stated in that return.
machine translation, not official
**第六項** 第二項の規定により道府県たばこ税を課する場合には、同項から前項までに規定するもののほか、附則第一条第八号に掲げる規定による改正後の地方税法（以下この項及び附則第二十五条第六項において「二年十月新法」という。）の規定中道府県たばこ税に関する部分（二年十月新法第七十四条の四第一項、第七十四条の五、第七十四条の六、第七十四条の十、第七十四条の十一及び第七十四条の十四の規定を除く。）を適用する。この場合において、次の表の上欄に掲げる二年十月新法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。
第七十四条の四第二項 前項 地方税法等の一部を改正する法律（平成三十年法律第三号。以下この節において「平成三十年改正法」という。）附則第十二条第二項
第七十四条の四第三項 第一項 平成三十年改正法附則第十二条第二項
第七十四条の十二第一項 第七十四条の十第一項から第三項までの規定によつて申告書 平成三十年改正法附則第十二条第三項の規定によつて申告書
第七十四条の十第一項から第三項までの規定によつて申告納付する 平成三十年改正法附則第十二条第三項から第五項までの規定によつて申告納付する
第七十四条の十二第二項 第七十四条の十第一項から第三項まで 平成三十年改正法附則第十二条第三項
第七十四条の十二の二 第七十四条の十第一項から第三項まで 平成三十年改正法附則第十二条第三項
これらの項に規定する申告書の提出期限 令和二年十一月二日
第七十四条の十五第四項 第七十四条の十第一項又は第三項 平成三十年改正法附則第十二条第三項
当該各項に規定する申告書の提出期限 令和二年十一月二日
第七十四条の二十第一項 第七十四条の十第一項から第三項まで若しくは第五項 平成三十年改正法附則第十二条第三項
第七十四条の二十一第一項 経過する日 経過する日（当該経過する日が令和三年三月三十一日前である場合には、同日）
第七十四条の二十一第二項 第七十四条の十第一項又は第三項 平成三十年改正法附則第十二条第五項
第七十四条の二十二第一項 、第七十四条の十第一項又は第三項 、平成三十年改正法附則第十二条第五項
第七十四条の二十二第一項第一号 その提出期限 平成三十年改正法附則第十二条第五項の納期限
申告書 申告書又は修正申告書
第七十四条の十第一項又は第三項の 当該
第七十四条の二十二第一項第二号 その提出期限 平成三十年改正法附則第十二条第五項の納期限
第七十四条の二十二第一項第三号 修正申告書に 平成三十年改正法附則第十二条第五項の納期限後に提出した修正申告書に
修正申告書を 当該
第七十四条の二十二第三項 第七十四条の十第一項若しくは第三項の納期限又は第七十四条の十三第一項 平成三十年改正法附則第十二条第五項
suppl-4301-3/art-12/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-6
In the case where prefectural tobacco tax is imposed pursuant to the provisions of paragraph (2), in addition to what is prescribed in that paragraph through the preceding paragraph, the provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (viii) of the Supplementary Provisions (hereinafter in this paragraph and Article 25, paragraph (6) of the Supplementary Provisions referred to as the "October 2020 New Act") relating to prefectural tobacco tax (excluding the provisions of Article 74-4, paragraph (1), Articles 74-5, 74-6, 74-10, 74-11 and 74-14 of the October 2020 New Act) apply. In this case, the words listed in the middle column of the following table in the provisions of the October 2020 New Act listed in the left-hand column of the table are deemed to be replaced with the words listed in the right-hand column of the table, respectively.
Article 74-4, paragraph (2) the preceding paragraph Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter in this Section referred to as the "2018 Local Tax Act, etc. Amendment Act")
Article 74-4, paragraph (3) paragraph (1) Article 12, paragraph (2) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12, paragraph (1) a return pursuant to the provisions of Article 74-10, paragraphs (1) through (3) a return pursuant to the provisions of Article 12, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
file and pay pursuant to the provisions of Article 74-10, paragraphs (1) through (3) file and pay pursuant to the provisions of Article 12, paragraphs (3) through (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12, paragraph (2) Article 74-10, paragraphs (1) through (3) Article 12, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12-2 Article 74-10, paragraphs (1) through (3) Article 12, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the deadline for filing the returns prescribed in those paragraphs November 2, 2020
Article 74-15, paragraph (4) Article 74-10, paragraph (1) or (3) Article 12, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the deadline for filing returns prescribed in those paragraphs November 2, 2020
Article 74-20, paragraph (1) Article 74-10, paragraphs (1) through (3) or paragraph (5) Article 12, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-21, paragraph (1) the day on which one month has elapsed the day on which one month has elapsed (or, if that day is before March 31, 2021, March 31, 2021)
Article 74-21, paragraph (2) Article 74-10, paragraph (1) or (3) Article 12, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1) , Article 74-10, paragraph (1) or (3) , Article 12, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1), item (i) its deadline for filing the due date for payment under Article 12, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
return return or amended return
the due date for payment under Article 74-10, paragraph (1) or (3) the relevant due date for payment
Article 74-22, paragraph (1), item (ii) its deadline for filing the due date for payment under Article 12, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1), item (iii) an amended return an amended return filed after the due date for payment under Article 12, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the amended return the relevant
Article 74-22, paragraph (3) the due date for payment under Article 74-10, paragraph (1) or (3) or the due date for payment under Article 74-13, paragraph (1) the due date for payment under Article 12, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
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**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該都道府県の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により道府県たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該道府県たばこ税に相当する金額を、地方税法第七十四条の十四の規定に準じて、同条の規定による当該製造たばこにつき納付された、又は納付されるべき道府県たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る道府県たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が同法第七十四条の十第一項から第三項まで又は第五項の規定により都道府県知事に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの本数についての明細を記載した書類を添付しなければならない。
suppl-4301-3/art-12/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-7
Where a wholesale seller, etc. has, owing to cancellation of a sales contract or other unavoidable reasons, received the return of manufactured tobacco on which prefectural tobacco tax was imposed or should have been imposed pursuant to the provisions of paragraph (2), out of the manufactured tobacco it sold to a tobacco retailer whose business office is located within the area of the prefecture, the amount equivalent to that prefectural tobacco tax is, in accordance with the provisions of Article 74-14 of the Local Tax Act, deducted from the amount of prefectural tobacco tax pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under that Article of the amount equivalent to the amount of prefectural tobacco tax paid or to be paid on that manufactured tobacco. In this case, a document stating particulars concerning the number of pieces for each brand of the manufactured tobacco relating to that return must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is required to submit to the prefectural governor pursuant to the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5) of that Act.
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### 第十三条
suppl-4301-3/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13
**第一項** 別段の定めがあるものを除き、附則第一条第十号に掲げる規定の施行の日前に課した、又は課すべきであった道府県たばこ税については、なお従前の例による。
suppl-4301-3/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-1
Except as otherwise provided, with regard to prefectural tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (x) of the Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
**第二項** 令和三年十月一日前に売渡し等が行われた製造たばこを同日に販売のため所持する卸売販売業者等又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十一条第十一項の規定により製造たばこの製造者として当該製造たばこを同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する都道府県において道府県たばこ税を課する。この場合における道府県たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、当該道府県たばこ税の税率は、千本につき七十円とする。
suppl-4301-3/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-2
If there is a wholesale seller, etc. or a tobacco retailer that, on October 1, 2021, holds for sale manufactured tobacco for which sale, etc. took place before that date, and where, pursuant to Article 51, paragraph (11) of the Supplementary Provisions of the Income Tax Act Amendment Act, such a person is deemed to have removed that manufactured tobacco on that date from its manufacturing site of manufactured tobacco as the manufacturer of manufactured tobacco and is to be subject to tobacco tax pursuant to that paragraph, prefectural tobacco tax is imposed, deeming that such a person, as a wholesale seller, etc., sold that manufactured tobacco to a tobacco retailer on that date, in the prefecture in which the storage place of that manufactured tobacco is located where the person is a wholesale seller, etc., or in which the business office of the tobacco retailer that directly manages that manufactured tobacco is located where the person is a tobacco retailer. In this case, the tax base of the prefectural tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and the tax rate of the prefectural tobacco tax is 70 yen per 1,000 pieces.
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**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式により、次に掲げる事項を記載した申告書を令和三年十一月一日までに、当該貯蔵場所又は小売販売業者の営業所の所在地の都道府県知事に提出しなければならない。
suppl-4301-3/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3
A person prescribed in the preceding paragraph must submit a return stating the following matters, for each storage place prescribed in that paragraph or each tobacco retailer's business office, in the form specified by Order of the Ministry of Internal Affairs and Communications, by November 1, 2021, to the prefectural governor of the prefecture in which that storage place or that tobacco retailer's business office is located:
machine translation, not official
**一** 所持する製造たばこの区分及び区分ごとの数量並びに当該数量のうち売渡し等が行われたものにより算出した道府県たばこ税の課税標準となる製造たばこの本数
suppl-4301-3/art-13/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3/item-1
the category of manufactured tobacco held, the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of prefectural tobacco tax calculated from the portion of that quantity for which sale, etc. has taken place;
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**二** 前号の課税標準となる製造たばこの本数により算定した前項の規定による道府県たばこ税額
suppl-4301-3/art-13/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3/item-2
the amount of prefectural tobacco tax under the preceding paragraph calculated from the number of pieces of manufactured tobacco constituting the tax base referred to in the preceding item;
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**三** その他参考となるべき事項
suppl-4301-3/art-13/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3/item-3
other particulars for reference.
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**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第二十六条第三項に規定する市町村たばこ税に係る申告書又は所得税法等改正法附則第五十一条第十二項において準用する同条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する市町村長又は税務署長に提出したときは、その提出を受けた市町村長又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する都道府県知事に提出されたものとみなす。
suppl-4301-3/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-4
Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return relating to municipal tobacco tax prescribed in Article 26, paragraph (3) of the Supplementary Provisions or the return relating to tobacco tax prescribed in Article 51, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act as applied mutatis mutandis pursuant to paragraph (12) of that Article, to the mayor of a municipality or the district director prescribed in those provisions, the mayor of a municipality or the district director who receives the return may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the prefectural governor prescribed in that paragraph.
machine translation, not official
**第五項** 第三項の規定による申告書を提出した者は、令和四年三月三十一日までに、当該申告書に記載した同項第二号に掲げる道府県たばこ税額に相当する金額を当該申告書を提出した都道府県に納付しなければならない。
suppl-4301-3/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-5
A person who has submitted a return under the provisions of paragraph (3) must pay to the prefecture to which the return was submitted, by March 31, 2022, an amount equivalent to the amount of prefectural tobacco tax listed in item (ii) of that paragraph stated in that return.
machine translation, not official
**第六項** 第二項の規定により道府県たばこ税を課する場合には、同項から前項までに規定するもののほか、第五条の規定による改正後の地方税法（以下この項及び附則第二十六条第六項において「三年新法」という。）の規定中道府県たばこ税に関する部分（三年新法第七十四条の四第一項、第七十四条の五、第七十四条の六、第七十四条の十、第七十四条の十一及び第七十四条の十四の規定を除く。）を適用する。この場合において、次の表の上欄に掲げる三年新法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。
第七十四条の四第二項 前項 地方税法等の一部を改正する法律（平成三十年法律第三号。以下この節において「平成三十年改正法」という。）附則第十三条第二項
第七十四条の四第三項 第一項 平成三十年改正法附則第十三条第二項
第七十四条の十二第一項 第七十四条の十第一項から第三項までの規定によつて申告書 平成三十年改正法附則第十三条第三項の規定によつて申告書
第七十四条の十第一項から第三項までの規定によつて申告納付する 平成三十年改正法附則第十三条第三項から第五項までの規定によつて申告納付する
第七十四条の十二第二項 第七十四条の十第一項から第三項まで 平成三十年改正法附則第十三条第三項
第七十四条の十二の二 第七十四条の十第一項から第三項まで 平成三十年改正法附則第十三条第三項
これらの項に規定する申告書の提出期限 令和三年十一月一日
第七十四条の十五第四項 第七十四条の十第一項又は第三項 平成三十年改正法附則第十三条第三項
当該各項に規定する申告書の提出期限 令和三年十一月一日
第七十四条の二十第一項 第七十四条の十第一項から第三項まで若しくは第五項 平成三十年改正法附則第十三条第三項
第七十四条の二十一第一項 経過する日 経過する日（当該経過する日が令和四年三月三十一日前である場合には、同日）
第七十四条の二十一第二項 第七十四条の十第一項又は第三項 平成三十年改正法附則第十三条第五項
第七十四条の二十二第一項 、第七十四条の十第一項又は第三項 、平成三十年改正法附則第十三条第五項
第七十四条の二十二第一項第一号 その提出期限 平成三十年改正法附則第十三条第五項の納期限
申告書 申告書又は修正申告書
第七十四条の十第一項又は第三項の 当該
第七十四条の二十二第一項第二号 その提出期限 平成三十年改正法附則第十三条第五項の納期限
第七十四条の二十二第一項第三号 修正申告書に 平成三十年改正法附則第十三条第五項の納期限後に提出した修正申告書に
修正申告書を 当該
第七十四条の二十二第三項 第七十四条の十第一項若しくは第三項の納期限又は第七十四条の十三第一項 平成三十年改正法附則第十三条第五項
suppl-4301-3/art-13/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-6
In the case where prefectural tobacco tax is imposed pursuant to the provisions of paragraph (2), in addition to what is prescribed in that paragraph through the preceding paragraph, the provisions of the Local Tax Act as amended by the provisions of Article 5 (hereinafter in this paragraph and Article 26, paragraph (6) of the Supplementary Provisions referred to as the "2021 New Act") relating to prefectural tobacco tax (excluding the provisions of Article 74-4, paragraph (1), Articles 74-5, 74-6, 74-10, 74-11 and 74-14 of the 2021 New Act) apply. In this case, the words listed in the middle column of the following table in the provisions of the 2021 New Act listed in the left-hand column of the table are deemed to be replaced with the words listed in the right-hand column of the table, respectively.
Article 74-4, paragraph (2) the preceding paragraph Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter in this Section referred to as the "2018 Local Tax Act, etc. Amendment Act")
Article 74-4, paragraph (3) paragraph (1) Article 13, paragraph (2) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12, paragraph (1) a return pursuant to the provisions of Article 74-10, paragraphs (1) through (3) a return pursuant to the provisions of Article 13, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
file and pay pursuant to the provisions of Article 74-10, paragraphs (1) through (3) file and pay pursuant to the provisions of Article 13, paragraphs (3) through (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12, paragraph (2) Article 74-10, paragraphs (1) through (3) Article 13, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12-2 Article 74-10, paragraphs (1) through (3) Article 13, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the deadline for filing the returns prescribed in those paragraphs November 1, 2021
Article 74-15, paragraph (4) Article 74-10, paragraph (1) or (3) Article 13, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the deadline for filing returns prescribed in those paragraphs November 1, 2021
Article 74-20, paragraph (1) Article 74-10, paragraphs (1) through (3) or paragraph (5) Article 13, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-21, paragraph (1) the day on which one month has elapsed the day on which one month has elapsed (or, if that day is before March 31, 2022, March 31, 2022)
Article 74-21, paragraph (2) Article 74-10, paragraph (1) or (3) Article 13, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1) , Article 74-10, paragraph (1) or (3) , Article 13, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1), item (i) its deadline for filing the due date for payment under Article 13, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
return return or amended return
the due date for payment under Article 74-10, paragraph (1) or (3) the relevant due date for payment
Article 74-22, paragraph (1), item (ii) its deadline for filing the due date for payment under Article 13, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1), item (iii) an amended return an amended return filed after the due date for payment under Article 13, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the amended return the relevant
Article 74-22, paragraph (3) the due date for payment under Article 74-10, paragraph (1) or (3) or the due date for payment under Article 74-13, paragraph (1) the due date for payment under Article 13, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
machine translation, not official
**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該都道府県の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により道府県たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該道府県たばこ税に相当する金額を、地方税法第七十四条の十四の規定に準じて、同条の規定による当該製造たばこにつき納付された、又は納付されるべき道府県たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る道府県たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が同法第七十四条の十第一項から第三項まで又は第五項の規定により都道府県知事に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの本数についての明細を記載した書類を添付しなければならない。
suppl-4301-3/art-13/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-7
Where a wholesale seller, etc. has, owing to cancellation of a sales contract or other unavoidable reasons, received the return of manufactured tobacco on which prefectural tobacco tax was imposed or should have been imposed pursuant to the provisions of paragraph (2), out of the manufactured tobacco it sold to a tobacco retailer whose business office is located within the area of the prefecture, the amount equivalent to that prefectural tobacco tax is, in accordance with the provisions of Article 74-14 of the Local Tax Act, deducted from the amount of prefectural tobacco tax pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under that Article of the amount equivalent to the amount of prefectural tobacco tax paid or to be paid on that manufactured tobacco. In this case, a document stating particulars concerning the number of pieces for each brand of the manufactured tobacco relating to that return must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is required to submit to the prefectural governor pursuant to the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5) of that Act.
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### 第十四条
suppl-4301-3/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-14
**第一項** 附則第一条第十一号に掲げる規定の施行の日前に課した、又は課すべきであった道府県たばこ税については、なお従前の例による。
suppl-4301-3/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-14/par-1
With regard to prefectural tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions, the provisions then in force continue to govern.
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### 第十五条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
caption: machine translation, not official
suppl-4301-3/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-15
**第一項** 新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4301-3/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-15/par-1
The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
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### 第十六条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
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suppl-4301-3/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-16
**第一項** 新法附則第十二条の二の四第九項から第十一項まで及び第十三項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
suppl-4301-3/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-16/par-1
The provisions of Article 12-2-4, paragraphs (9) through (11) and paragraph (13) of the Supplementary Provisions of the New Act 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.
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### 第十七条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4301-3/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17
**第一項** 新法第三百十七条の二第一項の規定は、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。
suppl-4301-3/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-1
The provisions of Article 317-2, paragraph (1) of the New Act apply to individual municipal inhabitant tax for fiscal 2019 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2018, the provisions then in force continue to govern.
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**第二項** 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-4301-3/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-2
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
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**第三項** 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十二の六の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十五項（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、附則第一条第十二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-4301-3/art-17/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-3
The provisions of Article 292, paragraph (1) of the New Act (limited to the part in item (iv) relating to the provisions of Article 42-12-6 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions of the New Act (limited to the part relating 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 listed in Article 1, item (xii) of the Supplementary Provisions, and with regard to corporate municipal inhabitant tax for business years that ended before that date, the provisions then in force continue to govern.
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**第四項** 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十五の七の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十六項（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、附則第一条第十二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-4301-3/art-17/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-4
The provisions of Article 292, paragraph (1) of the New Act (limited to the part in item (iv)-3 relating to the provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the New Act (limited to the part relating 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 listed in Article 1, item (xii) of the Supplementary Provisions, and with regard to corporate municipal inhabitant tax for consolidated business years that ended before that date, the provisions then in force continue to govern.
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**第五項** 施行日から附則第一条第十二号に掲げる規定の施行の日の前日までの間における新法第二百九十二条第一項第四号（新法附則第八条第二項の規定により読み替えられた同条第一項の規定により読み替えて適用する場合を含む。）及び第四号の三の規定の適用については、新法第二百九十二条第一項第四号イ中「第四十二条の十二の五、第四十二条の十二の六（第一項、第三項、第四項及び第七項を除く。）」とあるのは「第四十二条の十二の五」と、同号ロ中「、第四十二条の十二の五及び第四十二条の十二の六（第一項、第三項、第四項及び第七項を除く。）」とあるのは「及び第四十二条の十二の五」と、同項第四号の三中「第六十八条の十五の六、第六十八条の十五の七」とあるのは「第六十八条の十五の六」と、新法附則第八条第二項中「第四十二条の十二の六」とあるのは「第四十二条の十二の五」とする。
suppl-4301-3/art-17/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-5
For the purpose of applying the provisions of Article 292, paragraph (1), item (iv) of the New Act (including as applied with terms replaced pursuant to Article 8, paragraph (1) of the Supplementary Provisions of the New Act as replaced pursuant to Article 8, paragraph (2) of the Supplementary Provisions of the New Act) and item (iv)-3 of that paragraph during the period from the Effective Date to the day before the date of enforcement of the provisions listed in Article 1, item (xii) of the Supplementary Provisions, the phrase "Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7))" in Article 292, paragraph (1), item (iv), (a) of the New Act is deemed to be replaced with "Article 42-12-5", the phrase ", Article 42-12-5 and Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7))" in (b) of that item is deemed to be replaced with "and Article 42-12-5", the phrase "Article 68-15-6, Article 68-15-7" in item (iv)-3 of that paragraph is deemed to be replaced with "Article 68-15-6", and the phrase "Article 42-12-6" in Article 8, paragraph (2) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 42-12-5".
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**第六項** 新法第二百九十二条第一項（第十四号に係る部分に限る。）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開始する事業年度分の法人の市町村民税及び同日以後に開始する連結事業年度分の法人の市町村民税について適用し、同日前に開始した事業年度分の法人の市町村民税及び同日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。
suppl-4301-3/art-17/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-6
The provisions of Article 292, paragraph (1) of the New Act (limited to the part relating to item (xiv)) apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.
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**第七項** 前項の規定により新法第二百九十二条第一項（第十四号に係る部分に限る。）の規定の適用がある場合における旧恒久的施設を有していた外国法人（附則第一条第三号に掲げる規定の施行の日の前日において旧恒久的施設（旧法第二百九十二条第一項第十四号に規定する恒久的施設をいう。）を有していた地方税法第二百九十二条第一項第三号ロに規定する外国法人（新法第二百九十二条第一項第十四号に規定する恒久的施設に該当するものを有していなかったものに限る。）をいう。）に係る新法第二百九十四条第五項の規定の適用については、同項中「外国法人」とあるのは「地方税法等の一部を改正する法律（平成三十年法律第三号）附則第十七条第七項に規定する旧恒久的施設を有していた外国法人」と、「恒久的施設」とあるのは「同法第一条の規定による改正前の地方税法第二百九十二条第一項第十四号に規定する恒久的施設」とする。
suppl-4301-3/art-17/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-7
In the case where the provisions of Article 292, paragraph (1) of the New Act (limited to the part relating to item (xiv)) apply pursuant to the provisions of the preceding paragraph, for the purpose of applying the provisions of Article 294, paragraph (5) of the New Act to a foreign corporation that had a former permanent establishment (meaning a foreign corporation prescribed in Article 292, paragraph (1), item (iii), (b) of the Local Tax Act that had, on the day before the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions, a former permanent establishment (meaning a permanent establishment prescribed in Article 292, paragraph (1), item (xiv) of the Former Act) (limited to one that did not have anything falling under a permanent establishment prescribed in Article 292, paragraph (1), item (xiv) of the New Act)), the phrase "foreign corporation" in that paragraph is deemed to be replaced with "foreign corporation that had a former permanent establishment prescribed in Article 17, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018)", and the phrase "permanent establishment" is deemed to be replaced with "permanent establishment prescribed in Article 292, paragraph (1), item (xiv) of the Local Tax Act prior to amendment by the provisions of Article 1 of that Act".
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**第八項** 所得税法等改正法附則第二十一条第一項の規定により新法人税法第二条（第十二号の十九に係る部分に限る。）の規定の適用がある場合における所得税法等改正法附則第二十一条第二項に規定する旧恒久的施設を有していた外国法人に係る新法の規定の適用については、次の表の上欄に掲げる新法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。
第二百九十二条第一項第四号の五ロ 第百四十四条の三第一項（同法 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十一条第二項の規定により読み替えて適用される同法第二条の規定による改正後の法人税法（以下この節において「読替え後の新法人税法」という。）第百四十四条の三第一項（法人税法
おける同法 おける法人税法
第三百十二条第六項 第百四十四条の三第一項（同法 読替え後の新法人税法第百四十四条の三第一項（法人税法
第三百二十一条の八第一項 第百四十四条の三第一項（同法 読替え後の新法人税法第百四十四条の三第一項（法人税法
）又は第百四十四条の六第一項 ）又は読替え後の新法人税法第百四十四条の六第一項
同法第七十一条第一項 法人税法第七十一条第一項
第百四十四条の三第一項又は第百四十四条の六第一項 読替え後の新法人税法第百四十四条の三第一項又は第百四十四条の六第一項
第百四十四条の三第一項の 読替え後の新法人税法第百四十四条の三第一項の
第三百二十一条の八第十二項 第百四十四条の三第一項（同法 読替え後の新法人税法第百四十四条の三第一項（法人税法
第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
又は同法 又は法人税法
第三百二十一条の八第二十項 第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
又は同法 又は法人税法
第百四十四条の三第一項 読替え後の新法人税法第百四十四条の三第一項
第三百二十一条の八第二十八項 第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
同法 法人税法
第三百二十一条の八第三十九項 第百四十四条の三第一項 読替え後の新法人税法第百四十四条の三第一項
同法 法人税法
第三百二十一条の八第四十項 第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
で同法 で法人税法
同法第百四十四条の八 読替え後の新法人税法第百四十四条の八
、同法 、法人税法
第三百二十一条の九第一項及び第三百二十四条第一項 同法第百四十四条の三第一項 読替え後の新法人税法第百四十四条の三第一項
同法第百四十四条の四第一項各号 法人税法第百四十四条の四第一項各号
第三百二十七条第一項 第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
同法 法人税法
附則第八条の二の二第八項 同法第百四十四条の三第一項 所得税法等の一部を改正する法律附則第二十一条第二項の規定により読み替えて適用される同法第二条の規定による改正後の法人税法（以下この項において「読替え後の新法人税法」という。）第百四十四条の三第一項
同法第百四十四条の四第一項各号 法人税法第百四十四条の四第一項各号
同法第百四十四条の六第一項 読替え後の新法人税法第百四十四条の六第一項
suppl-4301-3/art-17/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-8
In the case where the provisions of Article 2 of the New Corporation Tax Act (limited to the part pertaining to item (xii)-19) apply pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, with regard to the application of the provisions of the New Act to a foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the words and phrases set forth in the middle column of the following table in the provisions 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.
Article 292, paragraph (1), item (iv)-5, (b) Article 144-3, paragraph (1) of that Act (excluding where Article 144-4, paragraph (1) of that Act Article 144-3, paragraph (1) of the Corporation Tax Act after the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) as applied with terms replaced pursuant to the provisions of Article 21, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to in this Section as the "New Corporation Tax Act after replacement") (excluding where Article 144-4, paragraph (1) of the Corporation Tax Act
in that Act in the Corporation Tax Act
Article 312, paragraph (6) Article 144-3, paragraph (1) of that Act (excluding where Article 144-4, paragraph (1) of that Act Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement (excluding where Article 144-4, paragraph (1) of the Corporation Tax Act
Article 321-8, paragraph (1) Article 144-3, paragraph (1) of that Act (including the case where Article 144-4, paragraph (1) of that Act Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement (including the case where Article 144-4, paragraph (1) of the Corporation Tax Act
) or Article 144-6, paragraph (1) ) or Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
Article 71, paragraph (1) of that Act Article 71, paragraph (1) of the Corporation Tax Act
Article 144-3, paragraph (1) or Article 144-6, paragraph (1) Article 144-3, paragraph (1) or Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
Article 144-3, paragraph (1) of that Act Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement
Article 321-8, paragraph (12) Article 144-3, paragraph (1) (that Act Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement (Corporation Tax Act
Article 144-6, paragraph (1) Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
or that Act or the Corporation Tax Act
Article 321-8, paragraph (20) Article 144-6, paragraph (1) Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
or that Act or the Corporation Tax Act
Article 144-3, paragraph (1) Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement
Article 321-8, paragraph (28) Article 144-6, paragraph (1) Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
that Act the Corporation Tax Act
Article 321-8, paragraph (39) Article 144-3, paragraph (1) Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement
that Act the Corporation Tax Act
Article 321-8, paragraph (40) Article 144-6, paragraph (1) Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
and to which Article 75-2, paragraph (1) of that Act and to which Article 75-2, paragraph (1) of the Corporation Tax Act
Article 144-8 of that Act Article 144-8 of the New Corporation Tax Act after replacement
where Article 75-2, paragraph (9) of that Act where Article 75-2, paragraph (9) of the Corporation Tax Act
Article 321-9, paragraph (1) and Article 324, paragraph (1) Article 144-3, paragraph (1) of that Act Article 144-3, paragraph (1) of the New Corporation Tax Act after replacement
the items of Article 144-4, paragraph (1) of that Act the items of Article 144-4, paragraph (1) of the Corporation Tax Act
Article 327, paragraph (1) Article 144-6, paragraph (1) Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
that Act the Corporation Tax Act
Article 8-2-2, paragraph (8) of the Supplementary Provisions Article 144-3, paragraph (1) of that Act the Corporation Tax Act after the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. as applied with terms replaced pursuant to Article 21, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph as the "New Corporation Tax Act after replacement"), Article 144-3, paragraph (1)
the items of Article 144-4, paragraph (1) of that Act the items of Article 144-4, paragraph (1) of the Corporation Tax Act
Article 144-6, paragraph (1) of that Act Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement
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**第九項** 前二項に定めるもののほか、第六項の規定により新法第二百九十二条第一項（第十四号に係る部分に限る。）の規定の適用がある場合又は所得税法等改正法附則第二十一条第一項の規定により新法人税法第二条（第十二号の十九に係る部分に限る。）の規定の適用がある場合における法人の市町村民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。
suppl-4301-3/art-17/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-9
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning corporate municipal inhabitant tax in the case where the provisions of Article 292, paragraph (1) of the New Act (limited to the part pertaining to item (xiv)) apply pursuant to the provisions of paragraph (6), or in the case where the provisions of Article 2 of the New Corporation Tax Act (limited to the part pertaining to item (xii)-19) apply pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, are specified by Cabinet Order.
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**第十項** 新法第三百二十一条の八第二十四項の規定は、同項に規定する内国法人に係る新租税特別措置法第六十六条の六第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る新租税特別措置法第六十六条の七第四項に規定する課税対象金額、部分課税対象金額若しくは金融子会社等部分課税対象金額に係る新法第三百二十一条の八第二十四項に規定する控除対象所得税額等相当額又は新租税特別措置法第六十八条の九十一第四項に規定する個別課税対象金額、個別部分課税対象金額若しくは個別金融子会社等部分課税対象金額に係る新法第三百二十一条の八第二十四項に規定する個別控除対象所得税額等相当額に係る同項の規定により法人税割額から控除すべき金額について適用する。
suppl-4301-3/art-17/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-10
The provisions of Article 321-8, paragraph (24) of the New Act apply to the amount to be deducted from the corporation tax levy amount pursuant to the provisions of that paragraph, relating to the credit-eligible amount equivalent to income tax, etc. prescribed in Article 321-8, paragraph (24) of the New Act relating to the amount subject to taxation, the partial amount subject to taxation or the financial subsidiary, etc. partial amount subject to taxation prescribed in Article 66-7, paragraph (4) of the New Act on Special Measures Concerning Taxation for a business year beginning on or after the Effective Date of a foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation pertaining to a domestic corporation prescribed in Article 321-8, paragraph (24) of the New Act, or relating to the individual credit-eligible amount equivalent to income tax, etc. prescribed in Article 321-8, paragraph (24) of the New Act relating to the individual amount subject to taxation, the individual partial amount subject to taxation or the individual financial subsidiary, etc. partial amount subject to taxation prescribed in Article 68-91, paragraph (4) of the New Act on Special Measures Concerning Taxation.
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**第十一項** 新法第三百二十一条の八第二十五項の規定は、同項に規定する内国法人に係る新租税特別措置法第六十六条の九の二第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る新租税特別措置法第六十六条の九の三第四項に規定する課税対象金額、部分課税対象金額若しくは金融関係法人部分課税対象金額に係る新法第三百二十一条の八第二十五項に規定する控除対象所得税額等相当額又は新租税特別措置法第六十八条の九十三の三第四項に規定する個別課税対象金額、個別部分課税対象金額若しくは個別金融関係法人部分課税対象金額に係る新法第三百二十一条の八第二十五項に規定する個別控除対象所得税額等相当額に係る同項の規定により法人税割額から控除すべき金額について適用する。
suppl-4301-3/art-17/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-11
The provisions of Article 321-8, paragraph (25) of the New Act apply to the amount to be deducted from the corporation tax levy amount pursuant to the provisions of that paragraph, relating to the credit-eligible amount equivalent to income tax, etc. prescribed in Article 321-8, paragraph (25) of the New Act relating to the amount subject to taxation, the partial amount subject to taxation or the financial-related corporation partial amount subject to taxation prescribed in Article 66-9-3, paragraph (4) of the New Act on Special Measures Concerning Taxation for a business year beginning on or after the Effective Date of a foreign affiliated corporation prescribed in Article 66-9-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a domestic corporation prescribed in Article 321-8, paragraph (25) of the New Act, or relating to the individual credit-eligible amount equivalent to income tax, etc. prescribed in Article 321-8, paragraph (25) of the New Act relating to the individual amount subject to taxation, the individual partial amount subject to taxation or the individual financial-related corporation partial amount subject to taxation prescribed in Article 68-93-3, paragraph (4) of the New Act on Special Measures Concerning Taxation.
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**第十二項** 新法第三百二十七条第二項、第三項、第五項及び第六項の規定は、平成二十九年一月一日以後に同条第一項又は第四項の申告書の提出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-4301-3/art-17/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-12
The provisions of Article 327, paragraphs (2), (3), (5) and (6) of the New Act apply to delinquency charges pertaining to corporate municipal inhabitant tax for which the deadline for filing the return under paragraph (1) or (4) of that Article arrives on or after January 1, 2017.
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### 第十八条
suppl-4301-3/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-18
**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二百九十二条第一項（第四号及び第四号の三に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税及び同日以後に終了する連結事業年度分の法人の市町村民税について適用し、同日前に終了した事業年度分の法人の市町村民税及び同日前に終了した連結事業年度分の法人の市町村民税については、なお従前の例による。
suppl-4301-3/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-18/par-1
The provisions of Article 292, paragraph (1) (limited to the part pertaining to items (iv) and (iv)-3) 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 municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years ending on or after that date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax for consolidated business years that ended before that date.
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### 第十九条
suppl-4301-3/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-19
**第一項** 附則第一条第九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、令和三年度以後の年度分の個人の市町村民税について適用し、令和二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-4301-3/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-19/par-1
The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions that relate to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2021 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years through fiscal 2020.
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**第二項** 二年四月新法の規定中法人の市町村民税に関する部分は、附則第一条第七号に掲げる規定の施行の日以後に開始する事業年度分の法人の市町村民税及び同日以後に開始する連結事業年度分の法人の市町村民税について適用し、同日前に開始した事業年度分の法人の市町村民税及び同日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。
suppl-4301-3/art-19/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-19/par-2
The provisions of the April 2020 New Act that relate to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date.
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### 第二十条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4301-3/art-20 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20
**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。
suppl-4301-3/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-1
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax 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.
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**第二項** 平成二十八年四月一日から平成三十年三月三十一日までの間に取得された旧法附則第十五条第二項に規定する施設又は設備に対して課する固定資産税については、なお従前の例による。
suppl-4301-3/art-20/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-2
With regard to fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that are acquired during the period from April 1, 2016 through March 31, 2018, the provisions then in force continue to govern.
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**第三項** 平成二十四年四月一日から平成三十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八項に規定する雨水貯留浸透施設に対して課する固定資産税については、なお従前の例による。
suppl-4301-3/art-20/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-3
With regard to fixed assets tax imposed on a rainwater storage and infiltration facility prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that is acquired during the period from April 1, 2012 through March 31, 2018, the provisions then in force continue to govern.
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**第四項** 平成二十七年四月一日から平成三十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二十九項に規定する管理協定に係る同項に規定する協定避難家屋（同項に規定する協定避難用部分に限る。）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。
suppl-4301-3/art-20/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-4
With regard to fixed assets tax imposed on an agreed evacuation house prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act (limited to the agreed evacuation area prescribed in that paragraph) pertaining to a management agreement prescribed in that paragraph that is concluded during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.
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**第五項** 平成二十七年四月一日から平成三十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項に規定する管理協定に係る同項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4301-3/art-20/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-5
With regard to fixed assets tax imposed on a depreciable asset prescribed in Article 15, paragraph (30) 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, 2015 through March 31, 2018, the provisions then in force continue to govern.
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**第六項** 平成二十八年四月一日から平成三十年三月三十一日までの間に新たに取得された旧法附則第十五条第三十二項に規定する特定再生可能エネルギー発電設備に対して課する固定資産税については、なお従前の例による。
suppl-4301-3/art-20/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-6
With regard to fixed assets tax imposed on specified renewable energy power generation equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that is newly acquired during the period from April 1, 2016 through March 31, 2018, the provisions then in force continue to govern.
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**第七項** 平成二十七年四月一日から平成三十年三月三十一日までの間に改良された旧法附則第十五条第四十項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4301-3/art-20/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-7
With regard to fixed assets tax imposed on a depreciable asset prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that is improved during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.
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**第八項** 平成二十七年四月一日から平成三十年三月三十一日までの間に新築された旧法附則第十五条の八第一項に規定する貸家住宅に対して課する固定資産税については、なお従前の例による。
suppl-4301-3/art-20/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-8
With regard to fixed assets tax imposed on rental housing prescribed in Article 15-8, paragraph (1) of the Supplementary Provisions of the Former Act that is newly constructed during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.
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**第九項** 平成二十七年四月一日から平成三十年三月三十一日までの間に新築された旧法附則第十五条の八第二項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農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。
suppl-4301-3/art-20/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-9
With regard to fixed assets tax imposed on former farmland prescribed in Article 15-8, paragraph (2) of the Supplementary Provisions of the Former Act, out of land used as the site of rental housing prescribed in that paragraph that is newly constructed during the period from April 1, 2015 through March 31, 2018, the provisions then in force continue to govern.
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**第十項** 新法附則第十九条の二、第十九条の二の二及び第二十二条第二項から第十一項までの規定は、令和元年度以後の年度分の固定資産税について適用し、平成三十年度分までの固定資産税については、なお従前の例による。
suppl-4301-3/art-20/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-10
The provisions of Article 19-2, Article 19-2-2, and Article 22, paragraphs (2) through (11) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years through fiscal 2018.
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**第十一項** 平成二十三年五月二日から平成三十年三月三十一日までの間に取得された旧法附則第五十六条の二第一項に規定する家屋に対して課する固定資産税については、同条の規定は、なおその効力を有する。
suppl-4301-3/art-20/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-11
With regard to fixed assets tax imposed on a house prescribed in Article 56-2, paragraph (1) of the Supplementary Provisions of the Former Act that is acquired during the period from May 2, 2011 through March 31, 2018, the provisions of that Article remain in force.
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**第十二項** 施行日から附則第一条第十三号に掲げる規定の施行の日の前日までの間に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、第四十五項及び第四十八項、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、第四十五項及び第四十八項、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「、第四十五項及び第四十八項」とあるのは、「及び第四十五項」とする。
suppl-4301-3/art-20/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20/par-12
With regard to the application of the provisions of the entry for Article 15, paragraphs (13), (19), (22), (23), (26), (42), (44), (45) and (48), 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), (45) and (48), 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 (xiii) of the Supplementary Provisions, the phrase "(44), (45) and (48)" in those provisions is deemed to be replaced with "(44) and (45)".
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### 第二十一条
suppl-4301-3/art-21 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-21
**第一項** 平成二十九年四月一日から平成三十一年三月三十一日までの期間（以下この条において「適用期間」という。）に第二条の規定による改正前の地方税法附則第十五条第四十三項に規定する中小事業者等（以下この条において「中小事業者等」という。）が取得（同項に規定する取得をいう。以下この条において同じ。）をした同項に規定する機械装置等（以下この条において「機械装置等」という。）（中小事業者等が、同項に規定するリース取引（以下この条において「リース取引」という。）に係る契約により機械装置等を引き渡して使用させる事業を行う者が適用期間内に取得をした同項に規定する経営力向上設備等に該当する機械装置等を、適用期間内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装置等を含む。）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。
suppl-4301-3/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-21/par-1
With regard to fixed assets tax imposed on machinery and equipment, etc. prescribed in Article 15, paragraph (43) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to in this Article as "machinery and equipment, etc.") that small and medium-sized business operators, etc. prescribed in that paragraph (hereinafter referred to in this Article as "small and medium-sized business operators, etc.") acquired (meaning the acquisition prescribed in that paragraph; the same applies hereinafter in this Article) during the period from April 1, 2017 through March 31, 2019 (hereinafter referred to in this Article as the "application period") (including, where small and medium-sized business operators, etc. took delivery during the application period by a lease transaction of machinery and equipment, etc. that fall under the equipment for improving management capability, etc. prescribed in that paragraph and that were acquired within the application period by a person who conducts a business of delivering and allowing the use of machinery and equipment, etc. under a contract pertaining to a lease transaction prescribed in that paragraph (hereinafter referred to in this Article as a "lease transaction"), that machinery and equipment, etc.), the provisions then in force continue to govern.
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### 第二十二条（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax, etc. Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.
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suppl-4301-3/art-22 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22
**第一項** 市町村は、平成三十年度から令和二年度までの各年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の三（新法附則第二十一条の二第二項において準用する場合を含む。）及び第二十五条の三（新法附則第二十七条の四の二第二項において準用する場合を含む。）の規定を適用しないことができる。
suppl-4301-3/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-1
A municipality may, as provided by Municipal Ordinance, decline to apply the provisions of Article 18-3 (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2)) and Article 25-3 (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2)) of the Supplementary Provisions of the New Act with regard to fixed assets tax and city planning tax for each fiscal year from fiscal 2018 through fiscal 2020.
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**第二項** 前項の場合には、新法附則第十八条第六項第一号から第三号までに掲げる宅地等で平成三十年度から令和二年度までの各年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
suppl-4301-3/art-22/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-2
In the case of the preceding paragraph, with regard to fixed assets tax for each fiscal year on building land, etc. set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act that fall under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act as of the assessment date for each fiscal year from fiscal 2018 through fiscal 2020 (excluding building land, etc. to which the provisions of the following paragraph apply) and that fell under the building land, etc. set forth in the right-hand column of that table respectively as of the assessment date for the previous fiscal year of each such fiscal year (hereinafter referred to in this paragraph as "change-of-use building land, etc."), the provisions of Article 17 and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply by deeming that the change-of-use building land, etc. was respectively the building land, etc. set forth in the left-hand column of that table as of the assessment date for the previous fiscal year of each such fiscal year.
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**第三項** 第一項の場合には、新法附則第十八条第六項第二号に掲げる宅地等で平成三十年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「平成三十年度の宅地等」という。）、新法附則第十八条第六項第三号に掲げる宅地等で令和元年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「令和元年度の宅地等」という。）又は同条第六項第四号に掲げる宅地等で令和二年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「令和二年度の宅地等」という。）のうち、当該宅地等の類似土地（新法附則第十七条第七号に規定する類似土地をいう。以下この項において同じ。）が平成三十年度の宅地等にあっては平成二十九年度、令和元年度の宅地等にあっては平成三十年度、令和二年度の宅地等にあっては令和元年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る平成三十年度の宅地等にあっては平成三十年度分、令和元年度の宅地等にあっては令和元年度分、令和二年度の宅地等にあっては令和二年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
suppl-4301-3/art-22/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-3
In the case of paragraph (1), among building land, etc. set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act that fall under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act as of the assessment date for fiscal 2018 (hereinafter referred to in this paragraph as "fiscal 2018 building land, etc."), building land, etc. set forth in Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act that fall under the building land, etc. set forth in the left-hand column of that table as of the assessment date for fiscal 2019 (hereinafter referred to in this paragraph as "fiscal 2019 building land, etc."), or building land, etc. set forth in Article 18, paragraph (6), item (iv) of the Supplementary Provisions of the New Act that fall under the building land, etc. set forth in the left-hand column of that table as of the assessment date for fiscal 2020 (hereinafter referred to in this paragraph as "fiscal 2020 building land, etc."), with regard to fixed assets tax for fiscal 2018 in the case of fiscal 2018 building land, etc., for fiscal 2019 in the case of fiscal 2019 building land, etc., and for fiscal 2020 in the case of fiscal 2020 building land, etc., pertaining to those the similar land of which (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter in this paragraph) fell under the building land, etc. set forth in the right-hand column of that table as of the assessment date for fiscal 2017 in the case of fiscal 2018 building land, etc., for fiscal 2018 in the case of fiscal 2019 building land, etc., and for fiscal 2019 in the case of fiscal 2020 building land, etc. (hereinafter referred to in this paragraph as the "assessment date for the previous fiscal year"), the provisions of Article 17 and Article 18 (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) of the Supplementary Provisions of the New Act apply by deeming that the similar land was, as of the assessment date for the previous fiscal year, respectively the building land, etc. set forth in the left-hand column of that table.
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**第四項** 第一項の場合には、平成三十年度から令和二年度までの各年度に係る賦課期日において新法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）並びに前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
suppl-4301-3/art-22/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-4
In the case of paragraph (1), with regard to the application of the provisions of Article 17 and Article 18 (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) of the Supplementary Provisions of the New Act and the preceding two paragraphs to fixed assets tax for each fiscal year pertaining to building land, etc. that has two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter referred to in this paragraph as the "part that is small-scale residential land"), the part that is general residential land prescribed in paragraph (1) of that Article (hereinafter referred to in this paragraph as the "part that is general residential land"), and the part that is non-residential building land, etc. prescribed in paragraph (1) of that Article (hereinafter referred to in this paragraph as the "part that is non-residential building land, etc.") as of the assessment date for each fiscal year from fiscal 2018 through fiscal 2020, the part that is small-scale residential land, the part that is general residential land, or the part that is non-residential building land, etc. is deemed to be a separate piece of building land, etc.
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**第五項** 前三項の規定は、平成三十年度から令和二年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第六項第一号から第三号まで」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第一号から第三号まで」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、第三項中「附則第十八条第六項第二号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第二号」と、「附則第十八条第六項第三号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第三号」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、前項中「及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「、第二十五条及び第二十七条の四の二」と読み替えるものとする。
suppl-4301-3/art-22/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-5
The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal 2018 through fiscal 2020. In this case, the phrase "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act" in paragraph (2) is deemed to be replaced with "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", the phrase "Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act", in paragraph (3) the phrase "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act" with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", the phrase "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act" with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", the phrase "Article 18 (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" with "Article 25 or Article 27-4-2", and in the preceding paragraph the phrase "and Article 18 (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" with ", Article 25 and Article 27-4-2".
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### 第二十三条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
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suppl-4301-3/art-23 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23
**第一項** 別段の定めがあるものを除き、附則第一条第二号に掲げる規定の施行の日前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。
suppl-4301-3/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-1
Except as otherwise provided, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions.
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**第二項** 平成三十年十月一日前に地方税法第四百六十五条第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等（同法第四百六十九条第一項第一号及び第二号に規定する売渡しを除く。以下この条から附則第二十六条までにおいて「売渡し等」という。）が行われた旧法第四百六十四条第一号に規定する製造たばこ（平成二十七年改正法附則第二十条第一項に規定する紙巻たばこ三級品を除く。以下この条において「製造たばこ」という。）を同日に販売のため所持する地方税法第四百六十五条第一項に規定する卸売販売業者等（以下この条から附則第二十六条までにおいて「卸売販売業者等」という。）又は新法第四百六十四条第一項第四号に規定する小売販売業者（以下この条から附則第二十六条までにおいて「小売販売業者」という。）がある場合において、これらの者が所得税法等改正法附則第五十一条第一項の規定により製造たばこの製造者として当該製造たばこを同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ税を課する。この場合における市町村たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、当該市町村たばこ税の税率は、千本につき四百三十円とする。
suppl-4301-3/art-23/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-2
Where there is a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the Local Tax Act (hereinafter referred to in this Article through Article 26 of the Supplementary Provisions as a "wholesale seller, etc.") or a tobacco retailer prescribed in Article 464, paragraph (1), item (iv) of the New Act (hereinafter referred to in this Article through Article 26 of the Supplementary Provisions as a "tobacco retailer") that holds for sale on October 1, 2018 manufactured tobacco prescribed in Article 464, item (i) of the Former Act (excluding third-class cigarettes prescribed in Article 20, paragraph (1) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act; hereinafter referred to in this Article as "manufactured tobacco") for which a sale prescribed in Article 465, paragraph (1) of the Local Tax Act, or a sale or consumption prescribed in paragraph (2) of that Article (excluding sales prescribed in Article 469, paragraph (1), items (i) and (ii) of that Act; hereinafter referred to in this Article through Article 26 of the Supplementary Provisions as "sale, etc."), was made before that date, and where those persons are to be imposed tobacco tax pursuant to the provisions of Article 51, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act by deeming that, as manufacturers of manufactured tobacco, they delivered that manufactured tobacco on that date from their manufacturing sites for manufactured tobacco under that paragraph, municipal tobacco tax is imposed, by deeming that those persons, as wholesale sellers, etc., sold that manufactured tobacco to tobacco retailers on that date, in the municipality in which is located the storage place of that manufactured tobacco where those persons are wholesale sellers, etc., or the business office of the tobacco retailer that directly manages that manufactured tobacco where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and the tax rate of that municipal tobacco tax is 430 yen per 1,000 pieces.
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**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式により、次に掲げる事項を記載した申告書を平成三十年十月三十一日までに、当該貯蔵場所又は小売販売業者の営業所の所在地の市町村長に提出しなければならない。
suppl-4301-3/art-23/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3
A person prescribed in the preceding paragraph must, for each storage place or business office of a tobacco retailer prescribed in that paragraph, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, by October 31, 2018, to the mayor of the municipality in which that storage place or business office of the tobacco retailer is located:
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**一** 所持する製造たばこの区分（新法第四百六十四条第二項に規定する製造たばこの区分をいう。以下この条から附則第二十六条までにおいて同じ。）及び区分ごとの数量並びに当該数量のうち売渡し等が行われたものにより算出した市町村たばこ税の課税標準となる製造たばこの本数
suppl-4301-3/art-23/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3/item-1
the category of manufactured tobacco held (meaning the category of manufactured tobacco prescribed in Article 464, paragraph (2) of the New Act; the same applies hereinafter in this Article through Article 26 of the Supplementary Provisions), the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of municipal tobacco tax calculated from the portion of that quantity for which sale, etc. has taken place;
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**二** 前号の課税標準となる製造たばこの本数により算定した前項の規定による市町村たばこ税額
suppl-4301-3/art-23/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3/item-2
the amount of municipal tobacco tax under the preceding paragraph calculated from the number of pieces of manufactured tobacco constituting the tax base referred to in the preceding item;
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**三** その他参考となるべき事項
suppl-4301-3/art-23/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3/item-3
other particulars for reference.
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**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第十条第三項に規定する道府県たばこ税に係る申告書又は所得税法等改正法附則第五十一条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する都道府県知事又は税務署長に提出したときは、その提出を受けた都道府県知事又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する市町村長に提出されたものとみなす。
suppl-4301-3/art-23/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-4
Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return pertaining to prefectural tobacco tax prescribed in Article 10, paragraph (3) of the Supplementary Provisions or the return pertaining to tobacco tax prescribed in Article 51, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, to the prefectural governor or district director prescribed in those provisions, the prefectural governor or district director that has received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in paragraph (3).
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**第五項** 第三項の規定による申告書を提出した者は、平成三十一年四月一日までに、当該申告書に記載した同項第二号に掲げる市町村たばこ税額に相当する金額を当該申告書を提出した市町村に納付しなければならない。
suppl-4301-3/art-23/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-5
A person who has submitted the return under paragraph (3) must pay, by April 1, 2019, an amount equivalent to the amount of municipal tobacco tax set forth in item (ii) of that paragraph stated in that return to the municipality to which that return was submitted.
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**第六項** 第二項の規定により市町村たばこ税を課する場合には、同項から前項までに規定するもののほか、新法の規定中市町村たばこ税に関する部分（新法第四百六十七条第一項、第四百六十八条、第四百六十九条、第四百七十三条、第四百七十四条及び第四百七十七条の規定を除く。）を適用する。この場合において、次の表の上欄に掲げる新法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。
第四百六十七条第二項 前項 地方税法等の一部を改正する法律（平成三十年法律第三号。以下この節において「平成三十年改正法」という。）附則第二十三条第二項
第四百六十七条第三項 第一項 平成三十年改正法附則第二十三条第二項
第四百七十五条第一項 第四百七十三条第一項又は第二項の規定によつて申告書 平成三十年改正法附則第二十三条第三項の規定によつて申告書
第四百七十三条第一項又は第二項の規定によつて申告納付する 平成三十年改正法附則第二十三条第三項から第五項までの規定によつて申告納付する
第四百七十五条第二項 第四百七十三条第一項若しくは第二項 平成三十年改正法附則第二十三条第三項
第四百七十五条の二及び第四百七十八条第四項 第四百七十三条第一項又は第二項 平成三十年改正法附則第二十三条第三項
当該各項に規定する申告書の提出期限 平成三十年十月三十一日
第四百八十条第一項 第四百七十三条第一項、第二項若しくは第四項 平成三十年改正法附則第二十三条第三項
第四百八十一条第一項 経過する日 経過する日（当該経過する日が平成三十一年四月一日前である場合には、同日）
第四百八十一条第二項 第四百七十三条第一項又は第二項 平成三十年改正法附則第二十三条第五項
第四百八十二条第一項 、第四百七十三条第一項又は第二項 、平成三十年改正法附則第二十三条第五項
第四百八十二条第一項第一号 その提出期限 平成三十年改正法附則第二十三条第五項の納期限
申告書 申告書又は修正申告書
第四百七十三条第一項又は第二項の 当該
第四百八十二条第一項第二号 その提出期限 平成三十年改正法附則第二十三条第五項の納期限
第四百八十二条第一項第三号 修正申告書に 平成三十年改正法附則第二十三条第五項の納期限後に提出した修正申告書に
修正申告書を 当該
第四百八十二条第三項 第四百七十三条第一項若しくは第二項の納期限又は第四百七十六条第一項 平成三十年改正法附則第二十三条第五項
suppl-4301-3/art-23/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-6
Where municipal tobacco tax is imposed pursuant to the provisions of paragraph (2), the provisions of the New Act concerning municipal tobacco tax (excluding the provisions of Article 467, paragraph (1), Article 468, Article 469, Article 473, Article 474 and Article 477 of the New Act) apply in addition to what is prescribed in paragraphs (2) through (5). In this case, the words and phrases set forth in the middle column of the following table in the provisions 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.
Article 467, paragraph (2) the preceding paragraph Article 23, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter referred to in this Section as the "2018 Local Tax Act, etc. Amendment Act")
Article 467, paragraph (3) paragraph (1) Article 23, paragraph (2) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 475, paragraph (1) a return pursuant to the provisions of Article 473, paragraph (1) or (2) a return pursuant to the provisions of Article 23, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
file and pay pursuant to the provisions of Article 473, paragraph (1) or (2) file and pay pursuant to the provisions of Article 23, paragraphs (3) through (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 475, paragraph (2) Article 473, paragraph (1) or (2) Article 23, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 475-2 and Article 478, paragraph (4) Article 473, paragraph (1) or (2) Article 23, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
deadline for filing returns prescribed in those paragraphs October 31, 2018
Article 480, paragraph (1) Article 473, paragraph (1), (2) or (4) Article 23, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 481, paragraph (1) the day on which one month has elapsed the day on which one month has elapsed (if that day is before April 1, 2019, that date)
Article 481, paragraph (2) Article 473, paragraph (1) or (2) Article 23, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 482, paragraph (1) , Article 473, paragraph (1) or (2) , Article 23, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 482, paragraph (1), item (i) its deadline for filing the due date for payment under Article 23, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
return return or amended return
the due date for payment under Article 473, paragraph (1) or (2) that due date for payment
Article 482, paragraph (1), item (ii) its deadline for filing the due date for payment under Article 23, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 482, paragraph (1), item (iii) an amended return an amended return submitted after the due date for payment under Article 23, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
an amended return that
Article 482, paragraph (3) the due date for payment under Article 473, paragraph (1) or (2) or the due date for payment under Article 476, paragraph (1) the due date for payment under Article 23, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
machine translation, not official
**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該市町村の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により市町村たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該市町村たばこ税に相当する金額を、地方税法第四百七十七条の規定に準じて、同条の規定による当該製造たばこにつき納付された、又は納付されるべき市町村たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る市町村たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が同法第四百七十三条第一項、第二項又は第四項の規定により市町村長に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの本数についての明細を記載した書類を添付しなければならない。
suppl-4301-3/art-23/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-7
Where a wholesale seller, etc. has received the return, due to cancellation of the sales contract or other unavoidable reasons, of manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that municipality, being manufactured tobacco on which municipal tobacco tax was imposed, or should have been imposed, pursuant to paragraph (2), the amount equivalent to that municipal tobacco tax is, in accordance with the provisions of Article 477 of the Local Tax Act, deducted from the amount of municipal tobacco tax pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under that Article of the amount equivalent to the amount of municipal tobacco tax paid or to be paid on that manufactured tobacco. In this case, a document stating particulars of the number of pieces by item of the manufactured tobacco pertaining to that return must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality pursuant to the provisions of Article 473, paragraph (1), (2) or (4) of that Act.
machine translation, not official
**第八項** 平成三十年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百三を乗じて得た割合」とする。
suppl-4301-3/art-23/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-8
With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2018, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 103/100".
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### 第二十四条
suppl-4301-3/art-24 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-24
**第一項** 次項に定めるものを除き、附則第一条第五号に掲げる規定の施行の日前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。
suppl-4301-3/art-24/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-24/par-1
Except as provided in the following paragraph, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions.
machine translation, not official
**第二項** 令和元年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百九を乗じて得た割合」とする。
suppl-4301-3/art-24/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-24/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-24/par-2
With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2019, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 109/100".
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### 第二十五条
suppl-4301-3/art-25 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25
**第一項** 別段の定めがあるものを除き、附則第一条第八号に掲げる規定の施行の日前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。
suppl-4301-3/art-25/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-1
Except as otherwise provided, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions.
machine translation, not official
**第二項** 令和二年十月一日前に売渡し等が行われた新法第四百六十四条第一項第一号に規定する製造たばこ（以下この条及び次条において「製造たばこ」という。）を同日に販売のため所持する卸売販売業者等又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十一条第九項の規定により製造たばこの製造者として当該製造たばこを同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ税を課する。この場合における市町村たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、当該市町村たばこ税の税率は、千本につき四百三十円とする。
suppl-4301-3/art-25/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-2
Where there is a wholesale seller, etc. or a tobacco retailer that holds for sale on October 1, 2020 manufactured tobacco prescribed in Article 464, paragraph (1), item (i) of the New Act (hereinafter referred to in this Article and the following Article as "manufactured tobacco") for which sale, etc. was made before that date, and where those persons are to be imposed tobacco tax pursuant to the provisions of Article 51, paragraph (9) of the Supplementary Provisions of the Income Tax Act Amendment Act by deeming that, as manufacturers of manufactured tobacco, they delivered that manufactured tobacco on that date from their manufacturing sites for manufactured tobacco under that paragraph, municipal tobacco tax is imposed, by deeming that those persons, as wholesale sellers, etc., sold that manufactured tobacco to tobacco retailers on that date, in the municipality in which is located the storage place of that manufactured tobacco where those persons are wholesale sellers, etc., or the business office of the tobacco retailer that directly manages that manufactured tobacco where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and the tax rate of that municipal tobacco tax is 430 yen per 1,000 pieces.
machine translation, not official
**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式により、次に掲げる事項を記載した申告書を令和二年十一月二日までに、当該貯蔵場所又は小売販売業者の営業所の所在地の市町村長に提出しなければならない。
suppl-4301-3/art-25/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-3
A person prescribed in the preceding paragraph must, for each storage place or business office of a tobacco retailer prescribed in that paragraph, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, by November 2, 2020, to the mayor of the municipality in which that storage place or business office of the tobacco retailer is located:
machine translation, not official
**一** 所持する製造たばこの区分及び区分ごとの数量並びに当該数量のうち売渡し等が行われたものにより算出した市町村たばこ税の課税標準となる製造たばこの本数
suppl-4301-3/art-25/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-3/item-1
the category of manufactured tobacco held, the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of municipal tobacco tax calculated from the portion of that quantity for which sale, etc. has taken place;
machine translation, not official
**二** 前号の課税標準となる製造たばこの本数により算定した前項の規定による市町村たばこ税額
suppl-4301-3/art-25/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-3/item-2
the amount of municipal tobacco tax under the preceding paragraph calculated from the number of pieces of manufactured tobacco constituting the tax base referred to in the preceding item;
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**三** その他参考となるべき事項
suppl-4301-3/art-25/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-3/item-3
other particulars for reference.
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**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第十二条第三項に規定する道府県たばこ税に係る申告書又は所得税法等改正法附則第五十一条第十項において準用する同条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する都道府県知事又は税務署長に提出したときは、その提出を受けた都道府県知事又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する市町村長に提出されたものとみなす。
suppl-4301-3/art-25/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-4
Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return pertaining to prefectural tobacco tax prescribed in Article 12, paragraph (3) of the Supplementary Provisions or the return pertaining to tobacco tax prescribed in Article 51, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, to the prefectural governor or district director prescribed in those provisions, the prefectural governor or district director that has received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in paragraph (3).
machine translation, not official
**第五項** 第三項の規定による申告書を提出した者は、令和三年三月三十一日までに、当該申告書に記載した同項第二号に掲げる市町村たばこ税額に相当する金額を当該申告書を提出した市町村に納付しなければならない。
suppl-4301-3/art-25/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-5
A person who has submitted the return under paragraph (3) must pay, by March 31, 2021, an amount equivalent to the amount of municipal tobacco tax set forth in item (ii) of that paragraph stated in that return to the municipality to which that return was submitted.
machine translation, not official
**第六項** 第二項の規定により市町村たばこ税を課する場合には、同項から前項までに規定するもののほか、二年十月新法の規定中市町村たばこ税に関する部分（二年十月新法第四百六十七条第一項、第四百六十八条、第四百六十九条、第四百七十三条、第四百七十四条及び第四百七十七条の規定を除く。）を適用する。この場合において、次の表の上欄に掲げる二年十月新法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。
第四百六十七条第二項 前項 地方税法等の一部を改正する法律（平成三十年法律第三号。以下この節において「平成三十年改正法」という。）附則第二十五条第二項
第四百六十七条第三項 第一項 平成三十年改正法附則第二十五条第二項
第四百七十五条第一項 第四百七十三条第一項又は第二項の規定によつて申告書 平成三十年改正法附則第二十五条第三項の規定によつて申告書
第四百七十三条第一項又は第二項の規定によつて申告納付する 平成三十年改正法附則第二十五条第三項から第五項までの規定によつて申告納付する
第四百七十五条第二項 第四百七十三条第一項若しくは第二項 平成三十年改正法附則第二十五条第三項
第四百七十五条の二及び第四百七十八条第四項 第四百七十三条第一項又は第二項 平成三十年改正法附則第二十五条第三項
当該各項に規定する申告書の提出期限 令和二年十一月二日
第四百八十条第一項 第四百七十三条第一項、第二項若しくは第四項 平成三十年改正法附則第二十五条第三項
第四百八十一条第一項 経過する日 経過する日（当該経過する日が令和三年三月三十一日前である場合には、同日）
第四百八十一条第二項 第四百七十三条第一項又は第二項 平成三十年改正法附則第二十五条第五項
第四百八十二条第一項 、第四百七十三条第一項又は第二項 、平成三十年改正法附則第二十五条第五項
第四百八十二条第一項第一号 その提出期限 平成三十年改正法附則第二十五条第五項の納期限
申告書 申告書又は修正申告書
第四百七十三条第一項又は第二項の 当該
第四百八十二条第一項第二号 その提出期限 平成三十年改正法附則第二十五条第五項の納期限
第四百八十二条第一項第三号 修正申告書に 平成三十年改正法附則第二十五条第五項の納期限後に提出した修正申告書に
修正申告書を 当該
第四百八十二条第三項 第四百七十三条第一項若しくは第二項の納期限又は第四百七十六条第一項 平成三十年改正法附則第二十五条第五項
suppl-4301-3/art-25/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-6
Where municipal tobacco tax is imposed pursuant to the provisions of paragraph (2), the provisions of the October 2020 New Act concerning municipal tobacco tax (excluding the provisions of Article 467, paragraph (1), Article 468, Article 469, Article 473, Article 474 and Article 477 of the October 2020 New Act) apply in addition to what is prescribed in paragraphs (2) through (5). In this case, the words and phrases set forth in the middle column of the following table in the provisions of the October 2020 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.
Article 467, paragraph (2) the preceding paragraph Article 25, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter referred to in this Section as the "2018 Local Tax Act, etc. Amendment Act")
Article 467, paragraph (3) paragraph (1) Article 25, paragraph (2) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 475, paragraph (1) a return pursuant to the provisions of Article 473, paragraph (1) or (2) a return pursuant to the provisions of Article 25, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
file and pay pursuant to the provisions of Article 473, paragraph (1) or (2) file and pay pursuant to the provisions of Article 25, paragraphs (3) through (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 475, paragraph (2) Article 473, paragraph (1) or (2) Article 25, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 475-2 and Article 478, paragraph (4) Article 473, paragraph (1) or (2) Article 25, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
deadline for filing returns prescribed in those paragraphs November 2, 2020
Article 480, paragraph (1) Article 473, paragraph (1), (2) or (4) Article 25, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 481, paragraph (1) the day on which one month has elapsed the day on which one month has elapsed (if that day is before March 31, 2021, that date)
Article 481, paragraph (2) Article 473, paragraph (1) or (2) Article 25, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 482, paragraph (1) , Article 473, paragraph (1) or (2) , Article 25, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 482, paragraph (1), item (i) its deadline for filing the due date for payment under Article 25, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
return return or amended return
the due date for payment under Article 473, paragraph (1) or (2) that due date for payment
Article 482, paragraph (1), item (ii) its deadline for filing the due date for payment under Article 25, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 482, paragraph (1), item (iii) an amended return an amended return submitted after the due date for payment under Article 25, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
an amended return that
Article 482, paragraph (3) the due date for payment under Article 473, paragraph (1) or (2) or the due date for payment under Article 476, paragraph (1) the due date for payment under Article 25, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
machine translation, not official
**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該市町村の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により市町村たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該市町村たばこ税に相当する金額を、地方税法第四百七十七条の規定に準じて、同条の規定による当該製造たばこにつき納付された、又は納付されるべき市町村たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る市町村たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が同法第四百七十三条第一項、第二項又は第四項の規定により市町村長に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの本数についての明細を記載した書類を添付しなければならない。
suppl-4301-3/art-25/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-7
Where a wholesale seller, etc. has received the return, due to cancellation of the sales contract or other unavoidable reasons, of manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that municipality, being manufactured tobacco on which municipal tobacco tax was imposed, or should have been imposed, pursuant to paragraph (2), the amount equivalent to that municipal tobacco tax is, in accordance with the provisions of Article 477 of the Local Tax Act, deducted from the amount of municipal tobacco tax pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under that Article of the amount equivalent to the amount of municipal tobacco tax paid or to be paid on that manufactured tobacco. In this case, a document stating particulars of the number of pieces by item of the manufactured tobacco pertaining to that return must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality pursuant to the provisions of Article 473, paragraph (1), (2) or (4) of that Act.
machine translation, not official
**第八項** 令和二年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百十を乗じて得た割合」とする。
suppl-4301-3/art-25/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-8
With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2020, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 110/100".
machine translation, not official
### 第二十六条
suppl-4301-3/art-26 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26
**第一項** 別段の定めがあるものを除き、附則第一条第十号に掲げる規定の施行の日前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。
suppl-4301-3/art-26/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-1
Except as otherwise provided, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions.
machine translation, not official
**第二項** 令和三年十月一日前に売渡し等が行われた製造たばこを同日に販売のため所持する卸売販売業者等又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十一条第十一項の規定により製造たばこの製造者として当該製造たばこを同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ税を課する。この場合における市町村たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、当該市町村たばこ税の税率は、千本につき四百三十円とする。
suppl-4301-3/art-26/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-2
Where there is a wholesale seller, etc. or a tobacco retailer that holds for sale on October 1, 2021 manufactured tobacco for which sale, etc. was made before that date, and where those persons are to be imposed tobacco tax pursuant to the provisions of Article 51, paragraph (11) of the Supplementary Provisions of the Income Tax Act Amendment Act by deeming that, as manufacturers of manufactured tobacco, they delivered that manufactured tobacco on that date from their manufacturing sites for manufactured tobacco under that paragraph, municipal tobacco tax is imposed, by deeming that those persons, as wholesale sellers, etc., sold that manufactured tobacco to tobacco retailers on that date, in the municipality in which is located the storage place of that manufactured tobacco where those persons are wholesale sellers, etc., or the business office of the tobacco retailer that directly manages that manufactured tobacco where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and the tax rate of that municipal tobacco tax is 430 yen per 1,000 pieces.
machine translation, not official
**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式により、次に掲げる事項を記載した申告書を令和三年十一月一日までに、当該貯蔵場所又は小売販売業者の営業所の所在地の市町村長に提出しなければならない。
suppl-4301-3/art-26/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-3
A person prescribed in the preceding paragraph must, for each storage place or business office of a tobacco retailer prescribed in that paragraph, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, by November 1, 2021, to the mayor of the municipality in which that storage place or business office of the tobacco retailer is located:
machine translation, not official
**一** 所持する製造たばこの区分及び区分ごとの数量並びに当該数量のうち売渡し等が行われたものにより算出した市町村たばこ税の課税標準となる製造たばこの本数
suppl-4301-3/art-26/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-3/item-1
the category of manufactured tobacco held, the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of municipal tobacco tax calculated from the portion of that quantity for which sale, etc. has taken place;
machine translation, not official
**二** 前号の課税標準となる製造たばこの本数により算定した前項の規定による市町村たばこ税額
suppl-4301-3/art-26/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-3/item-2
the amount of municipal tobacco tax under the preceding paragraph calculated from the number of pieces of manufactured tobacco constituting the tax base referred to in the preceding item;
machine translation, not official
**三** その他参考となるべき事項
suppl-4301-3/art-26/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-3/item-3
other particulars for reference.
machine translation, not official
**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第十三条第三項に規定する道府県たばこ税に係る申告書又は所得税法等改正法附則第五十一条第十二項において準用する同条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する都道府県知事又は税務署長に提出したときは、その提出を受けた都道府県知事又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する市町村長に提出されたものとみなす。
suppl-4301-3/art-26/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-4
Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return pertaining to prefectural tobacco tax prescribed in Article 13, paragraph (3) of the Supplementary Provisions or the return pertaining to tobacco tax prescribed in Article 51, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act as applied mutatis mutandis pursuant to paragraph (12) of that Article, to the prefectural governor or district director prescribed in those provisions, the prefectural governor or district director that has received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in paragraph (3).
machine translation, not official
**第五項** 第三項の規定による申告書を提出した者は、令和四年三月三十一日までに、当該申告書に記載した同項第二号に掲げる市町村たばこ税額に相当する金額を当該申告書を提出した市町村に納付しなければならない。
suppl-4301-3/art-26/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-5
A person who has submitted the return under paragraph (3) must pay, by March 31, 2022, an amount equivalent to the amount of municipal tobacco tax set forth in item (ii) of that paragraph stated in that return to the municipality to which that return was submitted.
machine translation, not official
**第六項** 第二項の規定により市町村たばこ税を課する場合には、同項から前項までに規定するもののほか、三年新法の規定中市町村たばこ税に関する部分（三年新法第四百六十七条第一項、第四百六十八条、第四百六十九条、第四百七十三条、第四百七十四条及び第四百七十七条の規定を除く。）を適用する。この場合において、次の表の上欄に掲げる三年新法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。
第四百六十七条第二項 前項 地方税法等の一部を改正する法律（平成三十年法律第三号。以下この節において「平成三十年改正法」という。）附則第二十六条第二項
第四百六十七条第三項 第一項 平成三十年改正法附則第二十六条第二項
第四百七十五条第一項 第四百七十三条第一項又は第二項の規定によつて申告書 平成三十年改正法附則第二十六条第三項の規定によつて申告書
第四百七十三条第一項又は第二項の規定によつて申告納付する 平成三十年改正法附則第二十六条第三項から第五項までの規定によつて申告納付する
第四百七十五条第二項 第四百七十三条第一項若しくは第二項 平成三十年改正法附則第二十六条第三項
第四百七十五条の二及び第四百七十八条第四項 第四百七十三条第一項又は第二項 平成三十年改正法附則第二十六条第三項
当該各項に規定する申告書の提出期限 令和三年十一月一日
第四百八十条第一項 第四百七十三条第一項、第二項若しくは第四項 平成三十年改正法附則第二十六条第三項
第四百八十一条第一項 経過する日 経過する日（当該経過する日が令和四年三月三十一日前である場合には、同日）
第四百八十一条第二項 第四百七十三条第一項又は第二項 平成三十年改正法附則第二十六条第五項
第四百八十二条第一項 、第四百七十三条第一項又は第二項 、平成三十年改正法附則第二十六条第五項
第四百八十二条第一項第一号 その提出期限 平成三十年改正法附則第二十六条第五項の納期限
申告書 申告書又は修正申告書
第四百七十三条第一項又は第二項の 当該
第四百八十二条第一項第二号 その提出期限 平成三十年改正法附則第二十六条第五項の納期限
第四百八十二条第一項第三号 修正申告書に 平成三十年改正法附則第二十六条第五項の納期限後に提出した修正申告書に
修正申告書を 当該
第四百八十二条第三項 第四百七十三条第一項若しくは第二項の納期限又は第四百七十六条第一項 平成三十年改正法附則第二十六条第五項
suppl-4301-3/art-26/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-6
Where municipal tobacco tax is imposed pursuant to the provisions of paragraph (2), the provisions of the 2021 New Act concerning municipal tobacco tax (excluding the provisions of Article 467, paragraph (1), Article 468, Article 469, Article 473, Article 474 and Article 477 of the 2021 New Act) apply in addition to what is prescribed in paragraphs (2) through (5). In this case, the words and phrases set forth in the middle column of the following table in the provisions of the 2021 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.
Article 467, paragraph (2) the preceding paragraph Article 26, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter referred to in this Section as the "2018 Local Tax Act, etc. Amendment Act")
Article 467, paragraph (3) paragraph (1) Article 26, paragraph (2) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 475, paragraph (1) a return pursuant to the provisions of Article 473, paragraph (1) or (2) a return pursuant to the provisions of Article 26, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
file and pay pursuant to the provisions of Article 473, paragraph (1) or (2) file and pay pursuant to the provisions of Article 26, paragraphs (3) through (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 475, paragraph (2) Article 473, paragraph (1) or (2) Article 26, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 475-2 and Article 478, paragraph (4) Article 473, paragraph (1) or (2) Article 26, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
deadline for filing returns prescribed in those paragraphs November 1, 2021
Article 480, paragraph (1) Article 473, paragraph (1), (2) or (4) Article 26, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 481, paragraph (1) the day on which one month has elapsed the day on which one month has elapsed (if that day is before March 31, 2022, that date)
Article 481, paragraph (2) Article 473, paragraph (1) or (2) Article 26, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 482, paragraph (1) , Article 473, paragraph (1) or (2) , Article 26, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 482, paragraph (1), item (i) its deadline for filing the due date for payment under Article 26, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
return return or amended return
the due date for payment under Article 473, paragraph (1) or (2) that due date for payment
Article 482, paragraph (1), item (ii) its deadline for filing the due date for payment under Article 26, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 482, paragraph (1), item (iii) an amended return an amended return submitted after the due date for payment under Article 26, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
an amended return that
Article 482, paragraph (3) the due date for payment under Article 473, paragraph (1) or (2) or the due date for payment under Article 476, paragraph (1) the due date for payment under Article 26, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
machine translation, not official
**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該市町村の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により市町村たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該市町村たばこ税に相当する金額を、地方税法第四百七十七条の規定に準じて、同条の規定による当該製造たばこにつき納付された、又は納付されるべき市町村たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る市町村たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が同法第四百七十三条第一項、第二項又は第四項の規定により市町村長に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの本数についての明細を記載した書類を添付しなければならない。
suppl-4301-3/art-26/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-7
Where a wholesale seller, etc. has received the return, due to cancellation of the sales contract or other unavoidable reasons, of manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that municipality, being manufactured tobacco on which municipal tobacco tax was imposed, or should have been imposed, pursuant to paragraph (2), the amount equivalent to that municipal tobacco tax is, in accordance with the provisions of Article 477 of the Local Tax Act, deducted from the amount of municipal tobacco tax pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under that Article of the amount equivalent to the amount of municipal tobacco tax paid or to be paid on that manufactured tobacco. In this case, a document stating particulars of the number of pieces by item of the manufactured tobacco pertaining to that return must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality pursuant to the provisions of Article 473, paragraph (1), (2) or (4) of that Act.
machine translation, not official
**第八項** 令和三年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百十二を乗じて得た割合」とする。
suppl-4301-3/art-26/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-8
With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2021, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 112/100".
machine translation, not official
### 第二十七条
suppl-4301-3/art-27 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27
**第一項** 別段の定めがあるものを除き、附則第一条第十一号に掲げる規定の施行の日前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。
suppl-4301-3/art-27/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27/par-1
Except as otherwise provided, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions.
machine translation, not official
**第二項** 令和四年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百十二を乗じて得た割合」とする。
suppl-4301-3/art-27/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27/par-2
With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2022, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 112/100".
machine translation, not official
**第三項** 令和五年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百五を乗じて得た割合」とする。
suppl-4301-3/art-27/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27/par-3
With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2023, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 105/100".
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### 第二十八条（鉱産税に関する経過措置） — Transitional Measures Concerning Mineral Product Tax
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suppl-4301-3/art-28 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-28
**第一項** 地方税法第五百二十二条の規定による申告書で法人が施行日前に提出したものに係る旧法第五百二十三条第一項から第三項までの規定による自署及び押印については、なお従前の例による。
suppl-4301-3/art-28/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-28/par-1
With regard to the handwritten signature and seal under the provisions of Article 523, paragraphs (1) through (3) of the Former Act pertaining to a return under the provisions of Article 522 of the Local Tax Act that a corporation submitted before the Effective Date, the provisions then in force continue to govern.
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### 第二十九条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
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suppl-4301-3/art-29 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-29
**第一項** 新法第七百一条の三十四第三項（第九号に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の事業及び平成三十年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに平成三十年前の年分の個人の事業及び平成三十年分の個人の事業で施行日前に廃止されたものに対して課する事業所税については、なお従前の例による。
suppl-4301-3/art-29/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-29/par-1
The provisions of Article 701-34, paragraph (3) of the New Act (limited to the part pertaining to item (ix)) apply to business office tax to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for 2018 and subsequent years (excluding the business of individuals abolished before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 2018, and the business of individuals for 2018 that was abolished before the Effective Date.
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### 第三十条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
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suppl-4301-3/art-30 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-30
**第一項** 次項に定めるものを除き、新法の規定中都市計画税に関する部分は、平成三十年度以後の年度分の都市計画税について適用し、平成二十九年度分までの都市計画税については、なお従前の例による。
suppl-4301-3/art-30/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-30/par-1
Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern city planning tax for fiscal years through fiscal 2017.
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**第二項** 平成二十三年五月二日から平成三十年三月三十一日までの間に取得された旧法附則第五十六条の二第一項に規定する家屋に対して課する都市計画税については、同条の規定は、なおその効力を有する。
suppl-4301-3/art-30/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-30/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-30/par-2
With regard to city planning tax imposed on a house prescribed in Article 56-2, paragraph (1) of the Supplementary Provisions of the Former Act that is acquired during the period from May 2, 2011 through March 31, 2018, the provisions of that Article remain in force.
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### 第三十一条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
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suppl-4301-3/art-31 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-31 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-31
**第一項** 新法附則第三十八条及び第三十八条の三の規定は、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。
suppl-4301-3/art-31/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-31/par-1
The provisions of Article 38 and Article 38-3 of the Supplementary Provisions of the 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.
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### 第三十二条（地方税共同機構に関する経過措置） — Transitional Measures concerning the Local Tax Joint Organization
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suppl-4301-3/art-32 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-32
**第一項** 都道府県知事、市長及び町村長の全国的連合組織（地方自治法（昭和二十二年法律第六十七号）第二百六十三条の三第一項に規定する全国的連合組織で同項の規定による届出をしたものをいう。）は、平成三十一年二月二十日までに、それぞれ一人の地方税共同機構（次条及び附則第三十五条第一項において「機構」という。）の設立委員を選任しなければならない。
suppl-4301-3/art-32/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-32/par-1
The national federations of prefectural governors, city mayors, and town and village mayors (meaning national federations prescribed in Article 263-3, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947) that have made the notification under that paragraph) must each appoint, by February 20, 2019, one incorporator of the Local Tax Joint Organization (referred to as the "Organization" in the following Article and Article 35, paragraph (1) of the Supplementary Provisions).
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### 第三十三条
suppl-4301-3/art-33 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33
**第一項** 設立委員は、平成三十一年三月十五日までに、三十一年新法第七百六十五条第一項各号に掲げる事項につき定款を定め、並びに機構の最初の事業年度の事業計画及び予算を作成し、その定款、事業計画及び予算について総務大臣の認可を申請しなければならない。
suppl-4301-3/art-33/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-1
The incorporators must, by March 15, 2019, establish the articles of incorporation regarding the particulars set forth in the items of Article 765, paragraph (1) of the 2019 New Act, prepare the business plan and budget for the first business year of the Organization, and apply to the Minister for Internal Affairs and Communications for authorization of the articles of incorporation, business plan and budget.
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**第二項** 総務大臣は、前項の認可をしたときは、直ちにその旨を告示するものとする。
suppl-4301-3/art-33/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-2
When the Minister for Internal Affairs and Communications has given the authorization under the preceding paragraph, the Minister is to give public notice to that effect without delay.
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**第三項** 機構は、前項の規定による告示があったときは、平成三十一年四月一日に成立する。この場合において、機構は、遅滞なく、その定款を公告しなければならない。
suppl-4301-3/art-33/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-3
The Organization is established on April 1, 2019 when the public notice under the preceding paragraph has been given. In this case, the Organization must make a public announcement of its articles of incorporation without delay.
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**第四項** 設立委員は、機構の理事長となるべき者を指名する。
suppl-4301-3/art-33/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-4
The incorporators are to designate the person who is to become the president of the Organization.
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**第五項** 前項の規定により指名された機構の理事長となるべき者は、機構の成立の時において機構の理事長となるものとし、その任期は、機構の成立後最初に開催される代表者会議において理事長が任命されるまでの間とする。
suppl-4301-3/art-33/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-5
The person designated pursuant to the preceding paragraph to become the president of the Organization is to become the president of the Organization at the time of the Organization's establishment, and the term of office of that person is until the president is appointed at the first representatives' meeting held after the Organization's establishment.
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**第六項** 設立委員は、機構が成立したときは、遅滞なく、その事務を機構の理事長に引き継がなければならない。
suppl-4301-3/art-33/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-6
When the Organization has been established, the incorporators must hand over their affairs to the president of the Organization without delay.
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**第七項** 機構の行う設立の登記は、平成三十一年四月一日から二週間以内に、主たる事務所の所在地においてしなければならない。
suppl-4301-3/art-33/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-7
The registration of establishment to be made by the Organization must be made at the location of its principal office within two weeks from April 1, 2019.
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### 第三十四条
suppl-4301-3/art-34 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-34
**第一項** 附則第一条第四号に掲げる規定の施行の際現に地方税共同機構という名称を使用している者については、三十一年新法第七百六十七条第二項の規定は、同号に掲げる規定の施行後六月間は、適用しない。
suppl-4301-3/art-34/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-34/par-1
With regard to a person that is actually using the name "Local Tax Joint Organization" at the time of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, the provisions of Article 767, paragraph (2) of the 2019 New Act do not apply for six months after the enforcement of the provisions set forth in that item.
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### 第三十五条
suppl-4301-3/art-35 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35
**第一項** 平成十八年四月一日に設立された一般社団法人地方税電子化協議会（次項において「地方税電子化協議会」という。）は、平成三十一年四月一日に解散し、その一切の権利及び義務は、解散時において機構が承継する。この場合においては、他の法令中法人の解散及び清算に関する規定は、適用しない。
suppl-4301-3/art-35/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35/par-1
The general incorporated association Local Tax Electronic Council established on April 1, 2006 (referred to as the "Local Tax Electronic Council" in the following paragraph) is dissolved on April 1, 2019, and the Organization succeeds to all of its rights and obligations at the time of dissolution. In this case, the provisions of other laws and regulations concerning the dissolution and liquidation of corporations do not apply.
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**第二項** 前項の規定により地方税電子化協議会が解散した場合における解散の登記については、政令で定める。
suppl-4301-3/art-35/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35/par-2
Matters concerning the registration of dissolution in the case where the Local Tax Electronic Council has been dissolved pursuant to the provisions of the preceding paragraph are specified by Cabinet Order.
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### 第三十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4301-3/art-39 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-39 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-39
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる地方税及び地方法人特別税並びにこの附則の規定によりなお効力を有することとされる旧法の規定に係る地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4301-3/art-39/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-39/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-39/par-1
With regard to the application of penal provisions to acts committed before this Act (for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect, and to acts committed after this Act comes into effect concerning local taxes and special local corporation tax for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第四十条（政令への委任） — Delegation to Cabinet Order
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suppl-4301-3/art-40 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-40 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-40
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4301-3/art-40/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-40/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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---
## Cites
- suppl-4301-3/art-1/par-1/item-2: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4301-3/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10
- suppl-4301-3/art-1/par-1/item-2: 第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4301-3/art-23 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23
- suppl-4301-3/art-1/par-1/item-3: 次号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4301-3/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-4
- suppl-4301-3/art-1/par-1/item-3: 第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7
- suppl-4301-3/art-1/par-1/item-3: 次条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4301-3/art-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-1
- suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4301-3/art-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-6
- suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4301-3/art-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-7
- suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第二条第八項 (Supplementary Provisions, Article 2, paragraph (8)), suppl-4301-3/art-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-8
- suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第二条第九項 (Supplementary Provisions, Article 2, paragraph (9)), suppl-4301-3/art-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-9
- suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4301-3/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-2
- suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4301-3/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3
- suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4301-3/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-4
- suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4301-3/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-5
- suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-4301-3/art-6/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-6
- suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第七項 (Supplementary Provisions, Article 6, paragraph (7)), suppl-4301-3/art-6/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7
- suppl-4301-3/art-1/par-1/item-3: 附則第六条第二項から第八項まで → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4301-3/art-6/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-8
- suppl-4301-3/art-1/par-1/item-3: 第十七条第一項 → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-4301-3/art-17/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-1
- suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第十七条第六項 (Supplementary Provisions, Article 17, paragraph (6)), suppl-4301-3/art-17/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-6
- suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第十七条第七項 (Supplementary Provisions, Article 17, paragraph (7)), suppl-4301-3/art-17/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-7
- suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第十七条第八項 (Supplementary Provisions, Article 17, paragraph (8)), suppl-4301-3/art-17/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-8
- suppl-4301-3/art-1/par-1/item-3: 第六項から第九項まで → 地方税法 附則第十七条第九項 (Supplementary Provisions, Article 17, paragraph (9)), suppl-4301-3/art-17/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-9
- suppl-4301-3/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-4301-3/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3
- suppl-4301-3/art-1/par-1/item-4: 第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4301-3/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-7
- suppl-4301-3/art-1/par-1/item-4: 第二十一条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4301-3/art-21 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-21
- suppl-4301-3/art-1/par-1/item-4: 第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4301-3/art-34 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-34
- suppl-4301-3/art-1/par-1/item-4: 第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4301-3/art-35 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35
- suppl-4301-3/art-1/par-1/item-5: 次号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4301-3/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-6
- suppl-4301-3/art-1/par-1/item-5: 第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7
- suppl-4301-3/art-1/par-1/item-5: 附則第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4301-3/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-11
- suppl-4301-3/art-1/par-1/item-5: 第二十四条 → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4301-3/art-24 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-24
- suppl-4301-3/art-1/par-1/item-6: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4301-3/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-4
- suppl-4301-3/art-1/par-1/item-6: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4301-3/art-18 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-18
- suppl-4301-3/art-1/par-1/item-7: 次号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4301-3/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-8
- suppl-4301-3/art-1/par-1/item-7: 第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4301-3/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-9
- suppl-4301-3/art-1/par-1/item-7: 同法第九条 → e-Gov law 428AC0000000013, 第九条 (Article 9), art-9 — not held in this collection
- suppl-4301-3/art-1/par-1/item-7: 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-4301-3/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5/par-2
- suppl-4301-3/art-1/par-1/item-7: 第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4301-3/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8
- suppl-4301-3/art-1/par-1/item-7: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4301-3/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-9
- suppl-4301-3/art-1/par-1/item-7: 第十九条第二項 → 地方税法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4301-3/art-19/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-19/par-2
- suppl-4301-3/art-1/par-1/item-8: 附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4301-3/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12
- suppl-4301-3/art-1/par-1/item-8: 第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4301-3/art-25 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25
- suppl-4301-3/art-1/par-1/item-9: 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-4301-3/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5/par-1
- suppl-4301-3/art-1/par-1/item-9: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4301-3/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-19/par-1
- suppl-4301-3/art-1/par-1/item-10: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4301-3/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13
- suppl-4301-3/art-1/par-1/item-10: 第二十六条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4301-3/art-26 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26
- suppl-4301-3/art-1/par-1/item-11: 附則第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4301-3/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-14
- suppl-4301-3/art-1/par-1/item-11: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4301-3/art-27 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27
- suppl-4301-3/art-1/par-1/item-12: 次条第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4301-3/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-3
- suppl-4301-3/art-1/par-1/item-12: 第四項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4301-3/art-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-4
- suppl-4301-3/art-1/par-1/item-12: 附則第十七条第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-4301-3/art-17/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-3
- suppl-4301-3/art-1/par-1/item-12: 第四項 → 地方税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-4301-3/art-17/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-4
- suppl-4301-3/art-2/par-1: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-4301-3/art-2/par-3: 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-4301-3/art-2/par-3: 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-4301-3/art-2/par-3: 所得税法等の一部を改正する法律（平成三十年法律第七号。以下「所得税法等改正法」という。）第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-4301-3/art-2/par-3: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4301-3/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2
- suppl-4301-3/art-2/par-3: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4301-3/art-17 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17
- suppl-4301-3/art-2/par-3: この項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4301-3/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-3
- suppl-4301-3/art-2/par-3: 前条第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4301-3/art-1/par-1/item-12 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-12
- suppl-4301-3/art-2/par-4: 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-4301-3/art-2/par-4: この項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4301-3/art-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-4
- suppl-4301-3/art-2/par-4: 前条第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4301-3/art-1/par-1/item-12 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-12
- suppl-4301-3/art-2/par-5: 前条第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4301-3/art-1/par-1/item-12 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-12
- suppl-4301-3/art-2/par-5: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4
- suppl-4301-3/art-2/par-5: 新法附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3251-226/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-2
- suppl-4301-3/art-2/par-5: 同条第一項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3251-226/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-1
- suppl-4301-3/art-2/par-5: 第三項 → 地方税法 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/en/local-tax-act/art-23/par-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-4
- suppl-4301-3/art-2/par-5: 第四項 → 地方税法 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/en/local-tax-act/art-23/par-5 · https://japanlaw.org/l/325AC0000000226/art-23/par-5
- suppl-4301-3/art-2/par-6: 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-4301-3/art-2/par-6: 第十八号 → 地方税法 第二十三条第一項第十八号 (Article 23, paragraph (1), item (xviii)), art-23/par-1/item-18 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-18
- suppl-4301-3/art-2/par-6: 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-4301-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3
- suppl-4301-3/art-2/par-7: 前項 → 地方税法 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4301-3/art-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-6
- suppl-4301-3/art-2/par-7: 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-4301-3/art-2/par-7: 第十八号 → 地方税法 第二十三条第一項第十八号 (Article 23, paragraph (1), item (xviii)), art-23/par-1/item-18 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-18
- suppl-4301-3/art-2/par-7: 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-4301-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3
- suppl-4301-3/art-2/par-7: 地方税法第二十三条第一項第三号 → 地方税法 第二十三条第一項第三号 (Article 23, paragraph (1), item (iii)), art-23/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-3
- suppl-4301-3/art-2/par-7: 新法第二十四条第三項 → 地方税法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/en/local-tax-act/art-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-24/par-3
- suppl-4301-3/art-2/par-7: 地方税法等の一部を改正する法律（平成三十年法律第三号）附則第二条第七項 → 地方税法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4301-3/art-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-7
- suppl-4301-3/art-2/par-7: 同法第一条 → e-Gov law 430AC0000000003, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4301-3/art-2/par-8: 所得税法等改正法第二条 → e-Gov law 430AC0000000007, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4301-3/art-2/par-8: 法人税法（昭和四十年法律第三十四号。以下「新法人税法」という。）第二条 → 法人税法 第二条 (Article 2), art-2 — https://japanlaw.org/en/corporation-tax-act/art-2 · https://japanlaw.org/l/340AC0000000034/art-2
- suppl-4301-3/art-2/par-8: 第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- suppl-4301-3/art-2/par-8: 第二十三条第一項第四号の五 → 地方税法 第二十三条第一項第四号の二 (Article 23, paragraph (1), item (iv-2)), art-23/par-1/item-4-2 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-4-2 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4-2
- suppl-4301-3/art-2/par-8: 第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1
- suppl-4301-3/art-2/par-8: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- suppl-4301-3/art-2/par-8: 第五十二条第四項 → 地方税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/en/local-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000226/art-52/par-4
- suppl-4301-3/art-2/par-8: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1
- suppl-4301-3/art-2/par-8: 第百四十四条の六第一項 → 地方税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/local-tax-act/art-144-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-6/par-1
- suppl-4301-3/art-2/par-8: 新法人税法第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- suppl-4301-3/art-2/par-8: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- suppl-4301-3/art-2/par-8: 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-4301-3/art-2/par-8: 第五十三条第二十項 → 地方税法 第五十三条第三十二項 (Article 53, paragraph (32)), art-53/par-32 — https://japanlaw.org/en/local-tax-act/art-53/par-32 · https://japanlaw.org/l/325AC0000000226/art-53/par-32
- suppl-4301-3/art-2/par-8: 第五十三条第二十八項 → 地方税法 第五十三条第二十八項 (Article 53, paragraph (28)), art-53/par-28 — https://japanlaw.org/en/local-tax-act/art-53/par-28 · https://japanlaw.org/l/325AC0000000226/art-53/par-28
- suppl-4301-3/art-2/par-8: 第五十三条第三十九項 → 地方税法 第五十三条第六十項 (Article 53, paragraph (60)), art-53/par-60 — https://japanlaw.org/en/local-tax-act/art-53/par-60 · https://japanlaw.org/l/325AC0000000226/art-53/par-60
- suppl-4301-3/art-2/par-8: 第五十三条第四十項 → 地方税法 第五十三条第四十項 (Article 53, paragraph (40)), art-53/par-40 — https://japanlaw.org/en/local-tax-act/art-53/par-40 · https://japanlaw.org/l/325AC0000000226/art-53/par-40
- suppl-4301-3/art-2/par-8: 新法人税法第百四十四条の八 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/en/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8
- suppl-4301-3/art-2/par-8: 第五十三条第四十四項 → 地方税法 第五十三条第六十四項 (Article 53, paragraph (64)), art-53/par-64 — https://japanlaw.org/en/local-tax-act/art-53/par-64 · https://japanlaw.org/l/325AC0000000226/art-53/par-64
- suppl-4301-3/art-2/par-8: 第五十四条第一項 → 地方税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/local-tax-act/art-54/par-1 · https://japanlaw.org/l/325AC0000000226/art-54/par-1
- suppl-4301-3/art-2/par-8: 第六十二条第一項 → 地方税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/local-tax-act/art-62/par-1 · https://japanlaw.org/l/325AC0000000226/art-62/par-1
- suppl-4301-3/art-2/par-8: 法人税法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- suppl-4301-3/art-2/par-8: 第六十五条第一項 → 地方税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/local-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/art-65/par-1
- suppl-4301-3/art-2/par-8: 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-4301-3/art-2/par-9: 前二項 → 地方税法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4301-3/art-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-7
- suppl-4301-3/art-2/par-9: 前二項 → 地方税法 附則第二条第八項 (Supplementary Provisions, Article 2, paragraph (8)), suppl-4301-3/art-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-8
- suppl-4301-3/art-2/par-9: 第六項 → 地方税法 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4301-3/art-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-6
- suppl-4301-3/art-2/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-4301-3/art-2/par-9: 第十八号 → 地方税法 第二十三条第一項第十八号 (Article 23, paragraph (1), item (xviii)), art-23/par-1/item-18 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-18
- suppl-4301-3/art-2/par-9: 新法人税法第二条 → 法人税法 第二条 (Article 2), art-2 — https://japanlaw.org/en/corporation-tax-act/art-2 · https://japanlaw.org/l/340AC0000000034/art-2
- suppl-4301-3/art-2/par-9: 第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- suppl-4301-3/art-2/par-10: 新租税特別措置法第六十六条の六第二項第一号 → 租税特別措置法 第六十六条の六第二項第一号 (Article 66-6, paragraph (2), item (i)), art-66-6/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1
- suppl-4301-3/art-2/par-10: 新租税特別措置法第六十六条の七第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4
- suppl-4301-3/art-2/par-11: 新租税特別措置法第六十六条の九の二第一項 → 租税特別措置法 第六十六条の九の二第一項 (Article 66-9-2, paragraph (1)), art-66-9-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1
- suppl-4301-3/art-2/par-11: 新租税特別措置法第六十六条の九の三第四項 → 租税特別措置法 第六十六条の九の三第三項 (Article 66-9-3, paragraph (3)), art-66-9-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3
- suppl-4301-3/art-2/par-12: 新法第六十五条第二項 → 地方税法 第六十五条第二項 (Article 65, paragraph (2)), art-65/par-2 — https://japanlaw.org/en/local-tax-act/art-65/par-2 · https://japanlaw.org/l/325AC0000000226/art-65/par-2
- suppl-4301-3/art-2/par-12: 第三項 → 地方税法 第六十五条第三項 (Article 65, paragraph (3)), art-65/par-3 — https://japanlaw.org/en/local-tax-act/art-65/par-3 · https://japanlaw.org/l/325AC0000000226/art-65/par-3
- suppl-4301-3/art-2/par-12: 同条第一項 → 地方税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/local-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/art-65/par-1
- suppl-4301-3/art-2/par-12: 第四項 → 地方税法 附則第六十五条第四項 (Supplementary Provisions, Article 65, paragraph (4)), suppl-3251-226/art-65/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-65/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-4
- suppl-4301-3/art-3/par-1: 第七十一条の二十六第一項 → 地方税法 第七十一条の二十六第一項 (Article 71-26, paragraph (1)), art-71-26/par-1 — https://japanlaw.org/en/local-tax-act/art-71-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-26/par-1
- suppl-4301-3/art-3/par-1: 地方税法第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14
- suppl-4301-3/art-3/par-1: この項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4301-3/art-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-1
- suppl-4301-3/art-3/par-2: 三十一年新法第七十一条の四十七第一項 → 地方税法 第七十一条の四十七第一項 (Article 71-47, paragraph (1)), art-71-47/par-1 — https://japanlaw.org/en/local-tax-act/art-71-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-47/par-1
- suppl-4301-3/art-3/par-2: 地方税法第二十三条第一項第十五号 → 地方税法 第二十三条第一項第十五号 (Article 23, paragraph (1), item (xv)), art-23/par-1/item-15 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-15
- suppl-4301-3/art-3/par-2: この項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4301-3/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-2
- suppl-4301-3/art-3/par-3: 三十一年新法第七十一条の六十七第一項 → 地方税法 第七十一条の六十七第一項 (Article 71-67, paragraph (1)), art-71-67/par-1 — https://japanlaw.org/en/local-tax-act/art-71-67/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-67/par-1
- suppl-4301-3/art-3/par-3: 地方税法第二十三条第一項第十七号 → 地方税法 第二十三条第一項第十七号 (Article 23, paragraph (1), item (xvii)), art-23/par-1/item-17 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-17 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-17
- suppl-4301-3/art-3/par-3: この項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4301-3/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-3
- suppl-4301-3/art-4/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-4301-3/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-6
- suppl-4301-3/art-4/par-1: 地方税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-4301-3/art-4/par-1: 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-4301-3/art-5/par-1: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4301-3/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-9
- suppl-4301-3/art-5/par-2: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7
- suppl-4301-3/art-6/par-2: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72
- suppl-4301-3/art-6/par-2: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5
- suppl-4301-3/art-6/par-2: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4301-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3
- suppl-4301-3/art-6/par-3: 前項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4301-3/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-2
- suppl-4301-3/art-6/par-3: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72
- suppl-4301-3/art-6/par-3: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5
- suppl-4301-3/art-6/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-4301-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3
- suppl-4301-3/art-6/par-3: この項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4301-3/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3
- suppl-4301-3/art-6/par-3: 第七項 → 地方税法 附則第六条第七項 (Supplementary Provisions, Article 6, paragraph (7)), suppl-4301-3/art-6/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7
- suppl-4301-3/art-6/par-3: 新法第七十二条の二第六項 → 地方税法 第七十二条の二第六項 (Article 72-2, paragraph (6)), art-72-2/par-6 — https://japanlaw.org/en/local-tax-act/art-72-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-6
- suppl-4301-3/art-6/par-3: 第七十二条の十三第五項 → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/en/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5
- suppl-4301-3/art-6/par-3: 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-4301-3/art-6/par-3: 地方税法等改正法第一条 → e-Gov law 430AC0000000003, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4301-3/art-6/par-4: 新法人税法第二条 → 法人税法 第二条 (Article 2), art-2 — https://japanlaw.org/en/corporation-tax-act/art-2 · https://japanlaw.org/l/340AC0000000034/art-2
- suppl-4301-3/art-6/par-4: 第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- suppl-4301-3/art-6/par-4: 新法第七十二条の二十六第八項 → 地方税法 第七十二条の二十六第八項 (Article 72-26, paragraph (8)), art-72-26/par-8 — https://japanlaw.org/en/local-tax-act/art-72-26/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-8
- suppl-4301-3/art-6/par-4: 第七十二条の四十第一項 → 地方税法 第七十二条の四十第一項 (Article 72-40, paragraph (1)), art-72-40/par-1 — https://japanlaw.org/en/local-tax-act/art-72-40/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-40/par-1
- suppl-4301-3/art-6/par-4: 第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1
- suppl-4301-3/art-6/par-4: 同法第二条 → e-Gov law 430AC0000000007, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4301-3/art-6/par-4: 第七十二条の四十第一項第二号 → 地方税法 第七十二条の四十第一項第二号 (Article 72-40, paragraph (1), item (ii)), art-72-40/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-72-40/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-40/par-1/item-2
- suppl-4301-3/art-6/par-4: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- suppl-4301-3/art-6/par-4: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- suppl-4301-3/art-6/par-5: 前二項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4301-3/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3
- suppl-4301-3/art-6/par-5: 前二項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4301-3/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-4
- suppl-4301-3/art-6/par-5: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4301-3/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-2
- suppl-4301-3/art-6/par-5: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72
- suppl-4301-3/art-6/par-5: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5
- suppl-4301-3/art-6/par-5: 新法人税法第二条 → 法人税法 第二条 (Article 2), art-2 — https://japanlaw.org/en/corporation-tax-act/art-2 · https://japanlaw.org/l/340AC0000000034/art-2
- suppl-4301-3/art-6/par-5: 第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- suppl-4301-3/art-6/par-6: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72
- suppl-4301-3/art-6/par-6: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5
- suppl-4301-3/art-6/par-7: 前項 → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-4301-3/art-6/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-6
- suppl-4301-3/art-6/par-7: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72
- suppl-4301-3/art-6/par-7: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5
- suppl-4301-3/art-6/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-4301-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3
- suppl-4301-3/art-6/par-7: 新法第七十二条の二第六項 → 地方税法 第七十二条の二第六項 (Article 72-2, paragraph (6)), art-72-2/par-6 — https://japanlaw.org/en/local-tax-act/art-72-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-6
- suppl-4301-3/art-6/par-7: 地方税法等改正法第一条 → e-Gov law 430AC0000000003, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4301-3/art-6/par-8: 前項 → 地方税法 附則第六条第七項 (Supplementary Provisions, Article 6, paragraph (7)), suppl-4301-3/art-6/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7
- suppl-4301-3/art-6/par-8: 第六項 → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-4301-3/art-6/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-6
- suppl-4301-3/art-6/par-8: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72
- suppl-4301-3/art-6/par-8: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5
- suppl-4301-3/art-6/par-9: この項 → 地方税法 附則第六条第九項 (Supplementary Provisions, Article 6, paragraph (9)), suppl-4301-3/art-6/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-9
- suppl-4301-3/art-6/par-9: ガス事業法（昭和二十九年法律第五十一号）第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-4301-3/art-6/par-9: 同条第七項 → e-Gov law 329AC0000000051, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- suppl-4301-3/art-6/par-9: 同条第十項 → e-Gov law 329AC0000000051, 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — not held in this collection
- suppl-4301-3/art-6/par-9: 新法第七十二条の二十三第一項 → 地方税法 第七十二条の二十三第一項 (Article 72-23, paragraph (1)), art-72-23/par-1 — https://japanlaw.org/en/local-tax-act/art-72-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-1
- suppl-4301-3/art-6/par-10: 新法第七十二条の二十三第三項 → 地方税法 第七十二条の二十三第三項 (Article 72-23, paragraph (3)), art-72-23/par-3 — https://japanlaw.org/en/local-tax-act/art-72-23/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3
- suppl-4301-3/art-6/par-10: 第二号 → 地方税法 第七十二条の二十三第三項第二号 (Article 72-23, paragraph (3), item (ii)), art-72-23/par-3/item-2 — https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-2
- suppl-4301-3/art-6/par-10: 第四号 → 地方税法 第七十二条の二十三第三項第四号 (Article 72-23, paragraph (3), item (iv)), art-72-23/par-3/item-4 — https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-4
- suppl-4301-3/art-6/par-12: 新法第七十二条の四十五の二第二項 → 地方税法 第七十二条の四十五の二第二項 (Article 72-45-2, paragraph (2)), art-72-45-2/par-2 — https://japanlaw.org/en/local-tax-act/art-72-45-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-2
- suppl-4301-3/art-6/par-12: 第三項 → 地方税法 第七十二条の四十五の二第三項 (Article 72-45-2, paragraph (3)), art-72-45-2/par-3 — https://japanlaw.org/en/local-tax-act/art-72-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-3
- suppl-4301-3/art-6/par-12: 同条第一項 → 地方税法 第七十二条の四十五の二第一項 (Article 72-45-2, paragraph (1)), art-72-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-1
- suppl-4301-3/art-7/par-1: 三十一年新法第七十二条の四第一項 → 地方税法 第七十二条の四第一項 (Article 72-4, paragraph (1)), art-72-4/par-1 — https://japanlaw.org/en/local-tax-act/art-72-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1
- suppl-4301-3/art-7/par-1: 第三号 → 地方税法 第七十二条の四第一項第三号 (Article 72-4, paragraph (1), item (iii)), art-72-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-72-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1/item-3
- suppl-4301-3/art-7/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-4301-3/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-4
- suppl-4301-3/art-8/par-1: 二年四月新法第七十二条の二第四項 → 地方税法 第七十二条の二第四項 (Article 72-2, paragraph (4)), art-72-2/par-4 — https://japanlaw.org/en/local-tax-act/art-72-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-4
- suppl-4301-3/art-8/par-1: 第七十二条の三十二 → 地方税法 第七十二条の三十二 (Article 72-32), art-72-32 — https://japanlaw.org/en/local-tax-act/art-72-32 · https://japanlaw.org/l/325AC0000000226/art-72-32
- suppl-4301-3/art-8/par-1: 第七十二条の三十二の二 → 地方税法 第七十二条の三十二の二 (Article 72-32-2), art-72-32-2 — https://japanlaw.org/en/local-tax-act/art-72-32-2 · https://japanlaw.org/l/325AC0000000226/art-72-32-2
- suppl-4301-3/art-8/par-1: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7
- suppl-4301-3/art-8/par-2: 二年四月新法第七十二条の二の二第八項 → 地方税法 第七十二条の二の二第八項 (Article 72-2-2, paragraph (8)), art-72-2-2/par-8 — https://japanlaw.org/en/local-tax-act/art-72-2-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-2-2/par-8
- suppl-4301-3/art-8/par-2: 第七十二条の二十五第十五項 → 地方税法 第七十二条の二十五第十七項 (Article 72-25, paragraph (17)), art-72-25/par-17 — https://japanlaw.org/en/local-tax-act/art-72-25/par-17 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-17
- suppl-4301-3/art-8/par-2: 第七十二条の二十六第十項 → 地方税法 第七十二条の二十六第十項 (Article 72-26, paragraph (10)), art-72-26/par-10 — https://japanlaw.org/en/local-tax-act/art-72-26/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-10
- suppl-4301-3/art-8/par-2: 第七十二条の二十八第二項 → 地方税法 第七十二条の二十八第二項 (Article 72-28, paragraph (2)), art-72-28/par-2 — https://japanlaw.org/en/local-tax-act/art-72-28/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-2
- suppl-4301-3/art-8/par-2: 第七十二条の二十九第二項 → 地方税法 第七十二条の二十九第二項 (Article 72-29, paragraph (2)), art-72-29/par-2 — https://japanlaw.org/en/local-tax-act/art-72-29/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-2
- suppl-4301-3/art-8/par-2: 第四項 → 地方税法 第七十二条の二十九第四項 (Article 72-29, paragraph (4)), art-72-29/par-4 — https://japanlaw.org/en/local-tax-act/art-72-29/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-4
- suppl-4301-3/art-8/par-2: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7
- suppl-4301-3/art-9/par-1: 二年四月新法第七十二条の七十八第四項 → 地方税法 第七十二条の七十八第四項 (Article 72-78, paragraph (4)), art-72-78/par-4 — https://japanlaw.org/en/local-tax-act/art-72-78/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-4
- suppl-4301-3/art-9/par-1: 二年四月新法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4301-3/art-9/par-1: 二年四月新法第七十二条の八十九の二 → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/en/local-tax-act/art-72-89-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-2
- suppl-4301-3/art-9/par-1: 第七十二条の八十九の三第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1
- suppl-4301-3/art-9/par-1: 地方税法第七十二条の七十八第三項 → 地方税法 第七十二条の七十八第三項 (Article 72-78, paragraph (3)), art-72-78/par-3 — https://japanlaw.org/en/local-tax-act/art-72-78/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-3
- suppl-4301-3/art-9/par-1: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7
- suppl-4301-3/art-10/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4301-3/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-2
- suppl-4301-3/art-10/par-2: 地方税法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/en/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-4301-3/art-10/par-2: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/en/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-4301-3/art-10/par-2: 同法第七十四条の六第一項第一号 → 地方税法 第七十四条の六第一項第一号 (Article 74-6, paragraph (1), item (i)), art-74-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-1
- suppl-4301-3/art-10/par-2: 第二号 → 地方税法 第七十四条の六第一項第二号 (Article 74-6, paragraph (1), item (ii)), art-74-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-2
- suppl-4301-3/art-10/par-2: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4301-3/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10
- suppl-4301-3/art-10/par-2: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4301-3/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13
- suppl-4301-3/art-10/par-2: 附則第二十三条第二項 → 地方税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4301-3/art-23/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-2
- suppl-4301-3/art-10/par-2: 附則第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4271-2/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-1
- suppl-4301-3/art-10/par-2: 新法第七十四条第一項第四号 → 地方税法 第七十四条第一項第四号 (Article 74, paragraph (1), item (iv)), art-74/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-74/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-74/par-1/item-4
- suppl-4301-3/art-10/par-3: 前項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4301-3/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- suppl-4301-3/art-10/par-3/item-1: 新法第七十四条第二項 → 地方税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/local-tax-act/art-74/par-2 · https://japanlaw.org/l/325AC0000000226/art-74/par-2
- suppl-4301-3/art-10/par-3/item-1: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4301-3/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10
- suppl-4301-3/art-10/par-3/item-1: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4301-3/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13
- suppl-4301-3/art-10/par-3/item-2: 前号 → 地方税法 附則第十条第三項第一号 (Supplementary Provisions, Article 10, paragraph (3), item (i)), suppl-4301-3/art-10/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-1
- suppl-4301-3/art-10/par-3/item-2: 前項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4301-3/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- suppl-4301-3/art-10/par-4: 第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4301-3/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- suppl-4301-3/art-10/par-4: 前項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4301-3/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3
- suppl-4301-3/art-10/par-4: 附則第二十三条第三項 → 地方税法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-4301-3/art-23/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3
- suppl-4301-3/art-10/par-5: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4301-3/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3
- suppl-4301-3/art-10/par-5: 同項第二号 → 地方税法 附則第十条第三項第二号 (Supplementary Provisions, Article 10, paragraph (3), item (ii)), suppl-4301-3/art-10/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-2
- suppl-4301-3/art-10/par-6: 第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4301-3/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- suppl-4301-3/art-10/par-6: 前項 → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-4301-3/art-10/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-5
- suppl-4301-3/art-10/par-6: 新法第七十四条の四第一項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/en/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1
- suppl-4301-3/art-10/par-6: 第七十四条の五 → 地方税法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/en/local-tax-act/art-74-5 · https://japanlaw.org/l/325AC0000000226/art-74-5
- suppl-4301-3/art-10/par-6: 第七十四条の六 → 地方税法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/en/local-tax-act/art-74-6 · https://japanlaw.org/l/325AC0000000226/art-74-6
- suppl-4301-3/art-10/par-6: 第七十四条の十 → 地方税法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/en/local-tax-act/art-74-10 · https://japanlaw.org/l/325AC0000000226/art-74-10
- suppl-4301-3/art-10/par-6: 第七十四条の十一 → 地方税法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/en/local-tax-act/art-74-11 · https://japanlaw.org/l/325AC0000000226/art-74-11
- suppl-4301-3/art-10/par-6: 第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/en/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4301-3/art-10/par-6: 第七十四条の四第二項 → 地方税法 第七十四条の四第二項 (Article 74-4, paragraph (2)), art-74-4/par-2 — https://japanlaw.org/en/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2
- suppl-4301-3/art-10/par-6: 第七十四条の四第三項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/en/local-tax-act/art-74-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3
- suppl-4301-3/art-10/par-6: 第七十四条の十二第一項 → 地方税法 第七十四条の十二第一項 (Article 74-12, paragraph (1)), art-74-12/par-1 — https://japanlaw.org/en/local-tax-act/art-74-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-1
- suppl-4301-3/art-10/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4301-3/art-10/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/en/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4301-3/art-10/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4301-3/art-10/par-6: 平成三十年改正法附則第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4301-3/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3
- suppl-4301-3/art-10/par-6: 第七十四条の十二第二項 → 地方税法 第七十四条の十二第二項 (Article 74-12, paragraph (2)), art-74-12/par-2 — https://japanlaw.org/en/local-tax-act/art-74-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-2
- suppl-4301-3/art-10/par-6: 第七十四条の十二の二 → 地方税法 第七十四条の十二の二 (Article 74-12-2), art-74-12-2 — https://japanlaw.org/en/local-tax-act/art-74-12-2 · https://japanlaw.org/l/325AC0000000226/art-74-12-2
- suppl-4301-3/art-10/par-6: 第七十四条の十五第四項 → 地方税法 第七十四条の十五第四項 (Article 74-15, paragraph (4)), art-74-15/par-4 — https://japanlaw.org/en/local-tax-act/art-74-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-4
- suppl-4301-3/art-10/par-6: 第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/en/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- suppl-4301-3/art-10/par-6: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/en/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4301-3/art-10/par-6: 第七十四条の二十一第一項 → 地方税法 第七十四条の二十一第一項 (Article 74-21, paragraph (1)), art-74-21/par-1 — https://japanlaw.org/en/local-tax-act/art-74-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-1
- suppl-4301-3/art-10/par-6: 第七十四条の二十一第二項 → 地方税法 第七十四条の二十一第二項 (Article 74-21, paragraph (2)), art-74-21/par-2 — https://japanlaw.org/en/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2
- suppl-4301-3/art-10/par-6: 第七十四条の二十二第一項 → 地方税法 第七十四条の二十二第一項 (Article 74-22, paragraph (1)), art-74-22/par-1 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1
- suppl-4301-3/art-10/par-6: 第七十四条の二十二第一項第一号 → 地方税法 第七十四条の二十二第一項第一号 (Article 74-22, paragraph (1), item (i)), art-74-22/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-1
- suppl-4301-3/art-10/par-6: 第七十四条の二十二第一項第二号 → 地方税法 第七十四条の二十二第一項第二号 (Article 74-22, paragraph (1), item (ii)), art-74-22/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-2
- suppl-4301-3/art-10/par-6: 第七十四条の二十二第一項第三号 → 地方税法 第七十四条の二十二第一項第三号 (Article 74-22, paragraph (1), item (iii)), art-74-22/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-3
- suppl-4301-3/art-10/par-6: 第七十四条の二十二第三項 → 地方税法 第七十四条の二十二第三項 (Article 74-22, paragraph (3)), art-74-22/par-3 — https://japanlaw.org/en/local-tax-act/art-74-22/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-3
- suppl-4301-3/art-10/par-6: 第七十四条の十三第一項 → 地方税法 第七十四条の十三第一項 (Article 74-13, paragraph (1)), art-74-13/par-1 — https://japanlaw.org/en/local-tax-act/art-74-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-13/par-1
- suppl-4301-3/art-10/par-7: 第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4301-3/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- suppl-4301-3/art-10/par-7: 地方税法第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/en/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4301-3/art-10/par-7: 同法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4301-3/art-10/par-7: 同法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/en/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4301-3/art-10/par-7: 同法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4301-3/art-10/par-7: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/en/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4301-3/art-11/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-4301-3/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-5
- suppl-4301-3/art-12/par-1: 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-4301-3/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-8
- suppl-4301-3/art-12/par-2: 新法第七十四条第一項第一号 → 地方税法 第七十四条第一項第一号 (Article 74, paragraph (1), item (i)), art-74/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-74/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74/par-1/item-1
- suppl-4301-3/art-12/par-2: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4301-3/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12
- suppl-4301-3/art-12/par-2: 次条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4301-3/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13
- suppl-4301-3/art-12/par-3: 前項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4301-3/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-2
- suppl-4301-3/art-12/par-3/item-2: 前号 → 地方税法 附則第十二条第三項第一号 (Supplementary Provisions, Article 12, paragraph (3), item (i)), suppl-4301-3/art-12/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3/item-1
- suppl-4301-3/art-12/par-3/item-2: 前項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4301-3/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-2
- suppl-4301-3/art-12/par-4: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4301-3/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-2
- suppl-4301-3/art-12/par-4: 前項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4301-3/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3
- suppl-4301-3/art-12/par-4: 附則第二十五条第三項 → 地方税法 附則第二十五条第三項 (Supplementary Provisions, Article 25, paragraph (3)), suppl-4301-3/art-25/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-3
- suppl-4301-3/art-12/par-5: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4301-3/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3
- suppl-4301-3/art-12/par-5: 同項第二号 → 地方税法 附則第十二条第三項第二号 (Supplementary Provisions, Article 12, paragraph (3), item (ii)), suppl-4301-3/art-12/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3/item-2
- suppl-4301-3/art-12/par-6: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4301-3/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-2
- suppl-4301-3/art-12/par-6: 前項 → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-4301-3/art-12/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-5
- suppl-4301-3/art-12/par-6: 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-4301-3/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-8
- suppl-4301-3/art-12/par-6: この項 → 地方税法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-4301-3/art-12/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-6
- suppl-4301-3/art-12/par-6: 附則第二十五条第六項 → 地方税法 附則第二十五条第六項 (Supplementary Provisions, Article 25, paragraph (6)), suppl-4301-3/art-25/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-6
- suppl-4301-3/art-12/par-6: 二年十月新法第七十四条の四第一項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/en/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1
- suppl-4301-3/art-12/par-6: 第七十四条の五 → 地方税法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/en/local-tax-act/art-74-5 · https://japanlaw.org/l/325AC0000000226/art-74-5
- suppl-4301-3/art-12/par-6: 第七十四条の六 → 地方税法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/en/local-tax-act/art-74-6 · https://japanlaw.org/l/325AC0000000226/art-74-6
- suppl-4301-3/art-12/par-6: 第七十四条の十 → 地方税法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/en/local-tax-act/art-74-10 · https://japanlaw.org/l/325AC0000000226/art-74-10
- suppl-4301-3/art-12/par-6: 第七十四条の十一 → 地方税法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/en/local-tax-act/art-74-11 · https://japanlaw.org/l/325AC0000000226/art-74-11
- suppl-4301-3/art-12/par-6: 第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/en/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4301-3/art-12/par-6: 第七十四条の四第二項 → 地方税法 第七十四条の四第二項 (Article 74-4, paragraph (2)), art-74-4/par-2 — https://japanlaw.org/en/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2
- suppl-4301-3/art-12/par-6: 第七十四条の四第三項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/en/local-tax-act/art-74-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3
- suppl-4301-3/art-12/par-6: 第七十四条の十二第一項 → 地方税法 第七十四条の十二第一項 (Article 74-12, paragraph (1)), art-74-12/par-1 — https://japanlaw.org/en/local-tax-act/art-74-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-1
- suppl-4301-3/art-12/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4301-3/art-12/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/en/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4301-3/art-12/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4301-3/art-12/par-6: 平成三十年改正法附則第十二条第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4301-3/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3
- suppl-4301-3/art-12/par-6: 第七十四条の十二第二項 → 地方税法 第七十四条の十二第二項 (Article 74-12, paragraph (2)), art-74-12/par-2 — https://japanlaw.org/en/local-tax-act/art-74-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-2
- suppl-4301-3/art-12/par-6: 第七十四条の十二の二 → 地方税法 第七十四条の十二の二 (Article 74-12-2), art-74-12-2 — https://japanlaw.org/en/local-tax-act/art-74-12-2 · https://japanlaw.org/l/325AC0000000226/art-74-12-2
- suppl-4301-3/art-12/par-6: 第七十四条の十五第四項 → 地方税法 第七十四条の十五第四項 (Article 74-15, paragraph (4)), art-74-15/par-4 — https://japanlaw.org/en/local-tax-act/art-74-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-4
- suppl-4301-3/art-12/par-6: 第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/en/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- suppl-4301-3/art-12/par-6: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/en/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4301-3/art-12/par-6: 第七十四条の二十一第一項 → 地方税法 第七十四条の二十一第一項 (Article 74-21, paragraph (1)), art-74-21/par-1 — https://japanlaw.org/en/local-tax-act/art-74-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-1
- suppl-4301-3/art-12/par-6: 第七十四条の二十一第二項 → 地方税法 第七十四条の二十一第二項 (Article 74-21, paragraph (2)), art-74-21/par-2 — https://japanlaw.org/en/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2
- suppl-4301-3/art-12/par-6: 第七十四条の二十二第一項 → 地方税法 第七十四条の二十二第一項 (Article 74-22, paragraph (1)), art-74-22/par-1 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1
- suppl-4301-3/art-12/par-6: 第七十四条の二十二第一項第一号 → 地方税法 第七十四条の二十二第一項第一号 (Article 74-22, paragraph (1), item (i)), art-74-22/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-1
- suppl-4301-3/art-12/par-6: 第七十四条の二十二第一項第二号 → 地方税法 第七十四条の二十二第一項第二号 (Article 74-22, paragraph (1), item (ii)), art-74-22/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-2
- suppl-4301-3/art-12/par-6: 第七十四条の二十二第一項第三号 → 地方税法 第七十四条の二十二第一項第三号 (Article 74-22, paragraph (1), item (iii)), art-74-22/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-3
- suppl-4301-3/art-12/par-6: 第七十四条の二十二第三項 → 地方税法 第七十四条の二十二第三項 (Article 74-22, paragraph (3)), art-74-22/par-3 — https://japanlaw.org/en/local-tax-act/art-74-22/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-3
- suppl-4301-3/art-12/par-6: 第七十四条の十三第一項 → 地方税法 第七十四条の十三第一項 (Article 74-13, paragraph (1)), art-74-13/par-1 — https://japanlaw.org/en/local-tax-act/art-74-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-13/par-1
- suppl-4301-3/art-12/par-7: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4301-3/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-2
- suppl-4301-3/art-12/par-7: 地方税法第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/en/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4301-3/art-12/par-7: 同法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4301-3/art-12/par-7: 同法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/en/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4301-3/art-12/par-7: 同法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4301-3/art-12/par-7: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/en/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4301-3/art-13/par-1: 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-4301-3/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-10
- suppl-4301-3/art-13/par-3: 前項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4301-3/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-2
- suppl-4301-3/art-13/par-3/item-2: 前号 → 地方税法 附則第十三条第三項第一号 (Supplementary Provisions, Article 13, paragraph (3), item (i)), suppl-4301-3/art-13/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3/item-1
- suppl-4301-3/art-13/par-3/item-2: 前項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4301-3/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-2
- suppl-4301-3/art-13/par-4: 第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4301-3/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-2
- suppl-4301-3/art-13/par-4: 前項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4301-3/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3
- suppl-4301-3/art-13/par-4: 附則第二十六条第三項 → 地方税法 附則第二十六条第三項 (Supplementary Provisions, Article 26, paragraph (3)), suppl-4301-3/art-26/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-3
- suppl-4301-3/art-13/par-5: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4301-3/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3
- suppl-4301-3/art-13/par-5: 同項第二号 → 地方税法 附則第十三条第三項第二号 (Supplementary Provisions, Article 13, paragraph (3), item (ii)), suppl-4301-3/art-13/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3/item-2
- suppl-4301-3/art-13/par-6: 第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4301-3/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-2
- suppl-4301-3/art-13/par-6: 前項 → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-4301-3/art-13/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-5
- suppl-4301-3/art-13/par-6: この項 → 地方税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-4301-3/art-13/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-6
- suppl-4301-3/art-13/par-6: 附則第二十六条第六項 → 地方税法 附則第二十六条第六項 (Supplementary Provisions, Article 26, paragraph (6)), suppl-4301-3/art-26/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-6
- suppl-4301-3/art-13/par-6: 三年新法第七十四条の四第一項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/en/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1
- suppl-4301-3/art-13/par-6: 第七十四条の五 → 地方税法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/en/local-tax-act/art-74-5 · https://japanlaw.org/l/325AC0000000226/art-74-5
- suppl-4301-3/art-13/par-6: 第七十四条の六 → 地方税法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/en/local-tax-act/art-74-6 · https://japanlaw.org/l/325AC0000000226/art-74-6
- suppl-4301-3/art-13/par-6: 第七十四条の十 → 地方税法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/en/local-tax-act/art-74-10 · https://japanlaw.org/l/325AC0000000226/art-74-10
- suppl-4301-3/art-13/par-6: 第七十四条の十一 → 地方税法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/en/local-tax-act/art-74-11 · https://japanlaw.org/l/325AC0000000226/art-74-11
- suppl-4301-3/art-13/par-6: 第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/en/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4301-3/art-13/par-6: 第七十四条の四第二項 → 地方税法 第七十四条の四第二項 (Article 74-4, paragraph (2)), art-74-4/par-2 — https://japanlaw.org/en/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2
- suppl-4301-3/art-13/par-6: 第七十四条の四第三項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/en/local-tax-act/art-74-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3
- suppl-4301-3/art-13/par-6: 第七十四条の十二第一項 → 地方税法 第七十四条の十二第一項 (Article 74-12, paragraph (1)), art-74-12/par-1 — https://japanlaw.org/en/local-tax-act/art-74-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-1
- suppl-4301-3/art-13/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4301-3/art-13/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/en/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4301-3/art-13/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4301-3/art-13/par-6: 平成三十年改正法附則第十三条第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4301-3/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3
- suppl-4301-3/art-13/par-6: 第七十四条の十二第二項 → 地方税法 第七十四条の十二第二項 (Article 74-12, paragraph (2)), art-74-12/par-2 — https://japanlaw.org/en/local-tax-act/art-74-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-2
- suppl-4301-3/art-13/par-6: 第七十四条の十二の二 → 地方税法 第七十四条の十二の二 (Article 74-12-2), art-74-12-2 — https://japanlaw.org/en/local-tax-act/art-74-12-2 · https://japanlaw.org/l/325AC0000000226/art-74-12-2
- suppl-4301-3/art-13/par-6: 第七十四条の十五第四項 → 地方税法 第七十四条の十五第四項 (Article 74-15, paragraph (4)), art-74-15/par-4 — https://japanlaw.org/en/local-tax-act/art-74-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-4
- suppl-4301-3/art-13/par-6: 第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/en/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- suppl-4301-3/art-13/par-6: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/en/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4301-3/art-13/par-6: 第七十四条の二十一第一項 → 地方税法 第七十四条の二十一第一項 (Article 74-21, paragraph (1)), art-74-21/par-1 — https://japanlaw.org/en/local-tax-act/art-74-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-1
- suppl-4301-3/art-13/par-6: 第七十四条の二十一第二項 → 地方税法 第七十四条の二十一第二項 (Article 74-21, paragraph (2)), art-74-21/par-2 — https://japanlaw.org/en/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2
- suppl-4301-3/art-13/par-6: 第七十四条の二十二第一項 → 地方税法 第七十四条の二十二第一項 (Article 74-22, paragraph (1)), art-74-22/par-1 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1
- suppl-4301-3/art-13/par-6: 第七十四条の二十二第一項第一号 → 地方税法 第七十四条の二十二第一項第一号 (Article 74-22, paragraph (1), item (i)), art-74-22/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-1
- suppl-4301-3/art-13/par-6: 第七十四条の二十二第一項第二号 → 地方税法 第七十四条の二十二第一項第二号 (Article 74-22, paragraph (1), item (ii)), art-74-22/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-2
- suppl-4301-3/art-13/par-6: 第七十四条の二十二第一項第三号 → 地方税法 第七十四条の二十二第一項第三号 (Article 74-22, paragraph (1), item (iii)), art-74-22/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-3
- suppl-4301-3/art-13/par-6: 第七十四条の二十二第三項 → 地方税法 第七十四条の二十二第三項 (Article 74-22, paragraph (3)), art-74-22/par-3 — https://japanlaw.org/en/local-tax-act/art-74-22/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-3
- suppl-4301-3/art-13/par-6: 第七十四条の十三第一項 → 地方税法 第七十四条の十三第一項 (Article 74-13, paragraph (1)), art-74-13/par-1 — https://japanlaw.org/en/local-tax-act/art-74-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-13/par-1
- suppl-4301-3/art-13/par-7: 第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4301-3/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-2
- suppl-4301-3/art-13/par-7: 地方税法第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/en/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4301-3/art-13/par-7: 同法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4301-3/art-13/par-7: 同法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/en/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4301-3/art-13/par-7: 同法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4301-3/art-13/par-7: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/en/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4301-3/art-14/par-1: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4301-3/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-11
- suppl-4301-3/art-17/par-1: 新法第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-4301-3/art-17/par-3: 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-4301-3/art-17/par-3: 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-4301-3/art-17/par-3: この項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-4301-3/art-17/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-3
- suppl-4301-3/art-17/par-3: 附則第一条第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4301-3/art-1/par-1/item-12 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-12
- suppl-4301-3/art-17/par-4: 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-4301-3/art-17/par-4: この項 → 地方税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-4301-3/art-17/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-4
- suppl-4301-3/art-17/par-4: 附則第一条第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4301-3/art-1/par-1/item-12 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-12
- suppl-4301-3/art-17/par-5: 附則第一条第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4301-3/art-1/par-1/item-12 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-12
- suppl-4301-3/art-17/par-5: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4
- suppl-4301-3/art-17/par-5: 新法附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3251-226/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-2
- suppl-4301-3/art-17/par-5: 同条第一項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3251-226/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-1
- suppl-4301-3/art-17/par-5: 第三項 → 地方税法 第二百九十二条第四項 (Article 292, paragraph (4)), art-292/par-4 — https://japanlaw.org/en/local-tax-act/art-292/par-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-4
- suppl-4301-3/art-17/par-5: 第四項 → 地方税法 第二百九十二条第五項 (Article 292, paragraph (5)), art-292/par-5 — https://japanlaw.org/en/local-tax-act/art-292/par-5 · https://japanlaw.org/l/325AC0000000226/art-292/par-5
- suppl-4301-3/art-17/par-6: 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-4301-3/art-17/par-6: 第十四号 → 地方税法 第二百九十二条第一項第十四号 (Article 292, paragraph (1), item (xiv)), art-292/par-1/item-14 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-14
- suppl-4301-3/art-17/par-6: 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-4301-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3
- suppl-4301-3/art-17/par-7: 前項 → 地方税法 附則第十七条第六項 (Supplementary Provisions, Article 17, paragraph (6)), suppl-4301-3/art-17/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-6
- suppl-4301-3/art-17/par-7: 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-4301-3/art-17/par-7: 第十四号 → 地方税法 第二百九十二条第一項第十四号 (Article 292, paragraph (1), item (xiv)), art-292/par-1/item-14 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-14
- suppl-4301-3/art-17/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-4301-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3
- suppl-4301-3/art-17/par-7: 地方税法第二百九十二条第一項第三号 → 地方税法 第二百九十二条第一項第三号 (Article 292, paragraph (1), item (iii)), art-292/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-3
- suppl-4301-3/art-17/par-7: 新法第二百九十四条第五項 → 地方税法 第二百九十四条第五項 (Article 294, paragraph (5)), art-294/par-5 — https://japanlaw.org/en/local-tax-act/art-294/par-5 · https://japanlaw.org/l/325AC0000000226/art-294/par-5
- suppl-4301-3/art-17/par-7: 地方税法等の一部を改正する法律（平成三十年法律第三号）附則第十七条第七項 → 地方税法 附則第十七条第七項 (Supplementary Provisions, Article 17, paragraph (7)), suppl-4301-3/art-17/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-7
- suppl-4301-3/art-17/par-7: 同法第一条 → e-Gov law 430AC0000000003, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4301-3/art-17/par-8: 新法人税法第二条 → 法人税法 第二条 (Article 2), art-2 — https://japanlaw.org/en/corporation-tax-act/art-2 · https://japanlaw.org/l/340AC0000000034/art-2
- suppl-4301-3/art-17/par-8: 第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- suppl-4301-3/art-17/par-8: 第二百九十二条第一項第四号の五 → 地方税法 第二百九十二条第一項第四号の二 (Article 292, paragraph (1), item (iv-2)), art-292/par-1/item-4-2 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-4-2 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4-2
- suppl-4301-3/art-17/par-8: 第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1
- suppl-4301-3/art-17/par-8: 同法第二条 → e-Gov law 430AC0000000007, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4301-3/art-17/par-8: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- suppl-4301-3/art-17/par-8: 第三百十二条第六項 → 地方税法 第三百十二条第六項 (Article 312, paragraph (6)), art-312/par-6 — https://japanlaw.org/en/local-tax-act/art-312/par-6 · https://japanlaw.org/l/325AC0000000226/art-312/par-6
- suppl-4301-3/art-17/par-8: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1
- suppl-4301-3/art-17/par-8: 第百四十四条の六第一項 → 地方税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/local-tax-act/art-144-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-6/par-1
- suppl-4301-3/art-17/par-8: 新法人税法第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- suppl-4301-3/art-17/par-8: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- suppl-4301-3/art-17/par-8: 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-4301-3/art-17/par-8: 第三百二十一条の八第二十項 → 地方税法 第三百二十一条の八第三十二項 (Article 321-8, paragraph (32)), art-321-8/par-32 — https://japanlaw.org/en/local-tax-act/art-321-8/par-32 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-32
- suppl-4301-3/art-17/par-8: 第三百二十一条の八第二十八項 → 地方税法 第三百二十一条の八第二十八項 (Article 321-8, paragraph (28)), art-321-8/par-28 — https://japanlaw.org/en/local-tax-act/art-321-8/par-28 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-28
- suppl-4301-3/art-17/par-8: 第三百二十一条の八第三十九項 → 地方税法 第三百二十一条の八第六十項 (Article 321-8, paragraph (60)), art-321-8/par-60 — https://japanlaw.org/en/local-tax-act/art-321-8/par-60 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-60
- suppl-4301-3/art-17/par-8: 第三百二十一条の八第四十項 → 地方税法 第三百二十一条の八第六十一項 (Article 321-8, paragraph (61)), art-321-8/par-61 — https://japanlaw.org/en/local-tax-act/art-321-8/par-61 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-61
- suppl-4301-3/art-17/par-8: 新法人税法第百四十四条の八 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/en/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8
- suppl-4301-3/art-17/par-8: 第三百二十一条の九第一項 → 地方税法 第三百二十一条の九第一項 (Article 321-9, paragraph (1)), art-321-9/par-1 — https://japanlaw.org/en/local-tax-act/art-321-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-9/par-1
- suppl-4301-3/art-17/par-8: 第三百二十四条第一項 → 地方税法 第三百二十四条第一項 (Article 324, paragraph (1)), art-324/par-1 — https://japanlaw.org/en/local-tax-act/art-324/par-1 · https://japanlaw.org/l/325AC0000000226/art-324/par-1
- suppl-4301-3/art-17/par-8: 法人税法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- suppl-4301-3/art-17/par-8: 第三百二十七条第一項 → 地方税法 第三百二十七条第一項 (Article 327, paragraph (1)), art-327/par-1 — https://japanlaw.org/en/local-tax-act/art-327/par-1 · https://japanlaw.org/l/325AC0000000226/art-327/par-1
- suppl-4301-3/art-17/par-9: 前二項 → 地方税法 附則第十七条第七項 (Supplementary Provisions, Article 17, paragraph (7)), suppl-4301-3/art-17/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-7
- suppl-4301-3/art-17/par-9: 前二項 → 地方税法 附則第十七条第八項 (Supplementary Provisions, Article 17, paragraph (8)), suppl-4301-3/art-17/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-8
- suppl-4301-3/art-17/par-9: 第六項 → 地方税法 附則第十七条第六項 (Supplementary Provisions, Article 17, paragraph (6)), suppl-4301-3/art-17/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-6
- suppl-4301-3/art-17/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-4301-3/art-17/par-9: 第十四号 → 地方税法 第二百九十二条第一項第十四号 (Article 292, paragraph (1), item (xiv)), art-292/par-1/item-14 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-14
- suppl-4301-3/art-17/par-9: 新法人税法第二条 → 法人税法 第二条 (Article 2), art-2 — https://japanlaw.org/en/corporation-tax-act/art-2 · https://japanlaw.org/l/340AC0000000034/art-2
- suppl-4301-3/art-17/par-9: 第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- suppl-4301-3/art-17/par-10: 新租税特別措置法第六十六条の六第二項第一号 → 租税特別措置法 第六十六条の六第二項第一号 (Article 66-6, paragraph (2), item (i)), art-66-6/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1
- suppl-4301-3/art-17/par-10: 新租税特別措置法第六十六条の七第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4
- suppl-4301-3/art-17/par-11: 新租税特別措置法第六十六条の九の二第一項 → 租税特別措置法 第六十六条の九の二第一項 (Article 66-9-2, paragraph (1)), art-66-9-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1
- suppl-4301-3/art-17/par-11: 新租税特別措置法第六十六条の九の三第四項 → 租税特別措置法 第六十六条の九の三第三項 (Article 66-9-3, paragraph (3)), art-66-9-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3
- suppl-4301-3/art-17/par-12: 新法第三百二十七条第二項 → 地方税法 第三百二十七条第二項 (Article 327, paragraph (2)), art-327/par-2 — https://japanlaw.org/en/local-tax-act/art-327/par-2 · https://japanlaw.org/l/325AC0000000226/art-327/par-2
- suppl-4301-3/art-17/par-12: 第三項 → 地方税法 第三百二十七条第三項 (Article 327, paragraph (3)), art-327/par-3 — https://japanlaw.org/en/local-tax-act/art-327/par-3 · https://japanlaw.org/l/325AC0000000226/art-327/par-3
- suppl-4301-3/art-17/par-12: 同条第一項 → 地方税法 第三百二十七条第一項 (Article 327, paragraph (1)), art-327/par-1 — https://japanlaw.org/en/local-tax-act/art-327/par-1 · https://japanlaw.org/l/325AC0000000226/art-327/par-1
- suppl-4301-3/art-18/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-4301-3/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-6
- suppl-4301-3/art-18/par-1: 地方税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-4301-3/art-18/par-1: 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-4301-3/art-19/par-1: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4301-3/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-9
- suppl-4301-3/art-19/par-2: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7
- suppl-4301-3/art-20/par-10: 新法附則第十九条の二 → 地方税法 附則第十九条の二 (Supplementary Provisions, Article 19-2), suppl-3251-226/art-19-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2
- suppl-4301-3/art-20/par-10: 第十九条の二の二 → 地方税法 附則第十九条の二の二 (Supplementary Provisions, Article 19-2-2), suppl-3251-226/art-19-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2
- suppl-4301-3/art-20/par-10: 第二十二条第二項から第十一項まで → 地方税法 附則第二十二条第十項 (Supplementary Provisions, Article 22, paragraph (10)), suppl-3251-226/art-22/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-10
- suppl-4301-3/art-20/par-10: 第二十二条第二項から第十一項まで → 地方税法 附則第二十二条第十一項 (Supplementary Provisions, Article 22, paragraph (11)), suppl-3251-226/art-22/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-11
- suppl-4301-3/art-20/par-10: 第二十二条第二項から第十一項まで → 地方税法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-3251-226/art-22/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-2
- suppl-4301-3/art-20/par-10: 第二十二条第二項から第十一項まで → 地方税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-3251-226/art-22/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-3
- suppl-4301-3/art-20/par-10: 第二十二条第二項から第十一項まで → 地方税法 附則第二十二条第四項 (Supplementary Provisions, Article 22, paragraph (4)), suppl-3251-226/art-22/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-4
- suppl-4301-3/art-20/par-10: 第二十二条第二項から第十一項まで → 地方税法 附則第二十二条第五項 (Supplementary Provisions, Article 22, paragraph (5)), suppl-3251-226/art-22/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-5
- suppl-4301-3/art-20/par-10: 第二十二条第二項から第十一項まで → 地方税法 附則第二十二条第六項 (Supplementary Provisions, Article 22, paragraph (6)), suppl-3251-226/art-22/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-6
- suppl-4301-3/art-20/par-10: 第二十二条第二項から第十一項まで → 地方税法 附則第二十二条第七項 (Supplementary Provisions, Article 22, paragraph (7)), suppl-3251-226/art-22/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-7
- suppl-4301-3/art-20/par-10: 第二十二条第二項から第十一項まで → 地方税法 附則第二十二条第八項 (Supplementary Provisions, Article 22, paragraph (8)), suppl-3251-226/art-22/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-8
- suppl-4301-3/art-20/par-10: 第二十二条第二項から第十一項まで → 地方税法 附則第二十二条第九項 (Supplementary Provisions, Article 22, paragraph (9)), suppl-3251-226/art-22/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-9
- suppl-4301-3/art-20/par-12: 附則第一条第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4301-3/art-1/par-1/item-13 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-13
- suppl-4301-3/art-20/par-12: 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-4301-3/art-20/par-12: 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-4301-3/art-21/par-1: この条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4301-3/art-21 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-21
- suppl-4301-3/art-22/par-1: 新法附則第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3
- suppl-4301-3/art-22/par-1: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4301-3/art-22/par-1: 第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- suppl-4301-3/art-22/par-1: 新法附則第二十七条の四の二第二項 → 地方税法 附則第二十七条の四の二第二項 (Supplementary Provisions, Article 27-4-2, paragraph (2)), suppl-3251-226/art-27-4-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-2
- suppl-4301-3/art-22/par-2: 前項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4301-3/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-1
- suppl-4301-3/art-22/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1
- suppl-4301-3/art-22/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-4301-3/art-22/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-4301-3/art-22/par-2: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4301-3/art-22/par-2: 次項 → 地方税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4301-3/art-22/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-3
- suppl-4301-3/art-22/par-2: この項 → 地方税法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4301-3/art-22/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-2
- suppl-4301-3/art-22/par-2: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4301-3/art-22/par-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4301-3/art-22/par-2: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4301-3/art-22/par-3: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4301-3/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-1
- suppl-4301-3/art-22/par-3: 新法附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-4301-3/art-22/par-3: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4301-3/art-22/par-3: この項 → 地方税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4301-3/art-22/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-3
- suppl-4301-3/art-22/par-3: 新法附則第十八条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-4301-3/art-22/par-3: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-4
- suppl-4301-3/art-22/par-3: 新法附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-7
- suppl-4301-3/art-22/par-3: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4301-3/art-22/par-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4301-3/art-22/par-3: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4301-3/art-22/par-4: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4301-3/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-1
- suppl-4301-3/art-22/par-4: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4301-3/art-22/par-4: この項 → 地方税法 附則第二十二条第四項 (Supplementary Provisions, Article 22, paragraph (4)), suppl-4301-3/art-22/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-4
- suppl-4301-3/art-22/par-4: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4301-3/art-22/par-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4301-3/art-22/par-4: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4301-3/art-22/par-4: 前二項 → 地方税法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4301-3/art-22/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-2
- suppl-4301-3/art-22/par-4: 前二項 → 地方税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4301-3/art-22/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-3
- suppl-4301-3/art-22/par-5: 前三項 → 地方税法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4301-3/art-22/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-2
- suppl-4301-3/art-22/par-5: 前三項 → 地方税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4301-3/art-22/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-3
- suppl-4301-3/art-22/par-5: 前三項 → 地方税法 附則第二十二条第四項 (Supplementary Provisions, Article 22, paragraph (4)), suppl-4301-3/art-22/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22/par-4
- suppl-4301-3/art-22/par-5: 附則第二十五条第六項 → 地方税法 附則第二十五条第六項 (Supplementary Provisions, Article 25, paragraph (6)), suppl-4301-3/art-25/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-6
- suppl-4301-3/art-22/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1
- suppl-4301-3/art-22/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-4301-3/art-22/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-4301-3/art-22/par-5: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4301-3/art-23/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4301-3/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-2
- suppl-4301-3/art-23/par-2: 地方税法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/en/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-4301-3/art-23/par-2: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/en/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- suppl-4301-3/art-23/par-2: 同法第四百六十九条第一項第一号 → 地方税法 第四百六十九条第一項第一号 (Article 469, paragraph (1), item (i)), art-469/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-469/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-1
- suppl-4301-3/art-23/par-2: 第二号 → 地方税法 第四百六十九条第一項第二号 (Article 469, paragraph (1), item (ii)), art-469/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-469/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-2
- suppl-4301-3/art-23/par-2: この条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4301-3/art-23 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23
- suppl-4301-3/art-23/par-2: 附則第二十六条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4301-3/art-26 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26
- suppl-4301-3/art-23/par-2: 平成二十七年改正法附則第二十条第一項 → 地方税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-4271-2/art-20/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-1
- suppl-4301-3/art-23/par-2: 新法第四百六十四条第一項第四号 → 地方税法 第四百六十四条第一項第四号 (Article 464, paragraph (1), item (iv)), art-464/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-464/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-4
- suppl-4301-3/art-23/par-3: 前項 → 地方税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4301-3/art-23/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-2
- suppl-4301-3/art-23/par-3/item-1: 新法第四百六十四条第二項 → 地方税法 第四百六十四条第二項 (Article 464, paragraph (2)), art-464/par-2 — https://japanlaw.org/en/local-tax-act/art-464/par-2 · https://japanlaw.org/l/325AC0000000226/art-464/par-2
- suppl-4301-3/art-23/par-3/item-1: この条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4301-3/art-23 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23
- suppl-4301-3/art-23/par-3/item-1: 附則第二十六条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4301-3/art-26 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26
- suppl-4301-3/art-23/par-3/item-2: 前号 → 地方税法 附則第二十三条第三項第一号 (Supplementary Provisions, Article 23, paragraph (3), item (i)), suppl-4301-3/art-23/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3/item-1
- suppl-4301-3/art-23/par-3/item-2: 前項 → 地方税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4301-3/art-23/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-2
- suppl-4301-3/art-23/par-4: 第二項 → 地方税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4301-3/art-23/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-2
- suppl-4301-3/art-23/par-4: 前項 → 地方税法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-4301-3/art-23/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3
- suppl-4301-3/art-23/par-4: 附則第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4301-3/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3
- suppl-4301-3/art-23/par-5: 第三項 → 地方税法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-4301-3/art-23/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3
- suppl-4301-3/art-23/par-5: 同項第二号 → 地方税法 附則第二十三条第三項第二号 (Supplementary Provisions, Article 23, paragraph (3), item (ii)), suppl-4301-3/art-23/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3/item-2
- suppl-4301-3/art-23/par-6: 第二項 → 地方税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4301-3/art-23/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-2
- suppl-4301-3/art-23/par-6: 前項 → 地方税法 附則第二十三条第五項 (Supplementary Provisions, Article 23, paragraph (5)), suppl-4301-3/art-23/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-5
- suppl-4301-3/art-23/par-6: 新法第四百六十七条第一項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/en/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1
- suppl-4301-3/art-23/par-6: 第四百六十八条 → 地方税法 第四百六十八条 (Article 468), art-468 — https://japanlaw.org/en/local-tax-act/art-468 · https://japanlaw.org/l/325AC0000000226/art-468
- suppl-4301-3/art-23/par-6: 第四百六十九条 → 地方税法 第四百六十九条 (Article 469), art-469 — https://japanlaw.org/en/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469
- suppl-4301-3/art-23/par-6: 第四百七十三条 → 地方税法 第四百七十三条 (Article 473), art-473 — https://japanlaw.org/en/local-tax-act/art-473 · https://japanlaw.org/l/325AC0000000226/art-473
- suppl-4301-3/art-23/par-6: 第四百七十四条 → 地方税法 第四百七十四条 (Article 474), art-474 — https://japanlaw.org/en/local-tax-act/art-474 · https://japanlaw.org/l/325AC0000000226/art-474
- suppl-4301-3/art-23/par-6: 第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/en/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4301-3/art-23/par-6: 第四百六十七条第二項 → 地方税法 第四百六十七条第二項 (Article 467, paragraph (2)), art-467/par-2 — https://japanlaw.org/en/local-tax-act/art-467/par-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-2
- suppl-4301-3/art-23/par-6: 第四百六十七条第三項 → 地方税法 第四百六十七条第三項 (Article 467, paragraph (3)), art-467/par-3 — https://japanlaw.org/en/local-tax-act/art-467/par-3 · https://japanlaw.org/l/325AC0000000226/art-467/par-3
- suppl-4301-3/art-23/par-6: 第四百七十五条第一項 → 地方税法 第四百七十五条第一項 (Article 475, paragraph (1)), art-475/par-1 — https://japanlaw.org/en/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1
- suppl-4301-3/art-23/par-6: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/en/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4301-3/art-23/par-6: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/en/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4301-3/art-23/par-6: 平成三十年改正法附則第二十三条第三項 → 地方税法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-4301-3/art-23/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3
- suppl-4301-3/art-23/par-6: 第四百七十五条第二項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/en/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- suppl-4301-3/art-23/par-6: 第四百七十五条の二 → 地方税法 第四百七十五条の二 (Article 475-2), art-475-2 — https://japanlaw.org/en/local-tax-act/art-475-2 · https://japanlaw.org/l/325AC0000000226/art-475-2
- suppl-4301-3/art-23/par-6: 第四百七十八条第四項 → 地方税法 第四百七十八条第四項 (Article 478, paragraph (4)), art-478/par-4 — https://japanlaw.org/en/local-tax-act/art-478/par-4 · https://japanlaw.org/l/325AC0000000226/art-478/par-4
- suppl-4301-3/art-23/par-6: 第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/en/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- suppl-4301-3/art-23/par-6: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/en/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4301-3/art-23/par-6: 第四百八十一条第一項 → 地方税法 第四百八十一条第一項 (Article 481, paragraph (1)), art-481/par-1 — https://japanlaw.org/en/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1
- suppl-4301-3/art-23/par-6: 第四百八十一条第二項 → 地方税法 第四百八十一条第二項 (Article 481, paragraph (2)), art-481/par-2 — https://japanlaw.org/en/local-tax-act/art-481/par-2 · https://japanlaw.org/l/325AC0000000226/art-481/par-2
- suppl-4301-3/art-23/par-6: 第四百八十二条第一項 → 地方税法 第四百八十二条第一項 (Article 482, paragraph (1)), art-482/par-1 — https://japanlaw.org/en/local-tax-act/art-482/par-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1
- suppl-4301-3/art-23/par-6: 第四百八十二条第一項第一号 → 地方税法 第四百八十二条第一項第一号 (Article 482, paragraph (1), item (i)), art-482/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-482/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-1
- suppl-4301-3/art-23/par-6: 第四百八十二条第一項第二号 → 地方税法 第四百八十二条第一項第二号 (Article 482, paragraph (1), item (ii)), art-482/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-482/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-2
- suppl-4301-3/art-23/par-6: 第四百八十二条第一項第三号 → 地方税法 第四百八十二条第一項第三号 (Article 482, paragraph (1), item (iii)), art-482/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-482/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-3
- suppl-4301-3/art-23/par-6: 第四百八十二条第三項 → 地方税法 第四百八十二条第三項 (Article 482, paragraph (3)), art-482/par-3 — https://japanlaw.org/en/local-tax-act/art-482/par-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-3
- suppl-4301-3/art-23/par-6: 第四百七十六条第一項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/en/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
- suppl-4301-3/art-23/par-7: 第二項 → 地方税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4301-3/art-23/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-2
- suppl-4301-3/art-23/par-7: 地方税法第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/en/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4301-3/art-23/par-7: 同法第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/en/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4301-3/art-23/par-7: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/en/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4301-3/art-23/par-7: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/en/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4301-3/art-23/par-8: 地方税法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4301-3/art-24/par-1: 次項 → 地方税法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4301-3/art-24/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-24/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-24/par-2
- suppl-4301-3/art-24/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-4301-3/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-5
- suppl-4301-3/art-24/par-2: 地方税法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4301-3/art-25/par-1: 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-4301-3/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-8
- suppl-4301-3/art-25/par-2: 新法第四百六十四条第一項第一号 → 地方税法 第四百六十四条第一項第一号 (Article 464, paragraph (1), item (i)), art-464/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-464/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-1
- suppl-4301-3/art-25/par-2: この条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4301-3/art-25 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25
- suppl-4301-3/art-25/par-2: 次条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4301-3/art-26 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26
- suppl-4301-3/art-25/par-3: 前項 → 地方税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4301-3/art-25/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-2
- suppl-4301-3/art-25/par-3/item-2: 前号 → 地方税法 附則第二十五条第三項第一号 (Supplementary Provisions, Article 25, paragraph (3), item (i)), suppl-4301-3/art-25/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-3/item-1
- suppl-4301-3/art-25/par-3/item-2: 前項 → 地方税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4301-3/art-25/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-2
- suppl-4301-3/art-25/par-4: 第二項 → 地方税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4301-3/art-25/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-2
- suppl-4301-3/art-25/par-4: 前項 → 地方税法 附則第二十五条第三項 (Supplementary Provisions, Article 25, paragraph (3)), suppl-4301-3/art-25/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-3
- suppl-4301-3/art-25/par-4: 附則第十二条第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4301-3/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3
- suppl-4301-3/art-25/par-5: 第三項 → 地方税法 附則第二十五条第三項 (Supplementary Provisions, Article 25, paragraph (3)), suppl-4301-3/art-25/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-3
- suppl-4301-3/art-25/par-5: 同項第二号 → 地方税法 附則第二十五条第三項第二号 (Supplementary Provisions, Article 25, paragraph (3), item (ii)), suppl-4301-3/art-25/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-3/item-2
- suppl-4301-3/art-25/par-6: 第二項 → 地方税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4301-3/art-25/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-2
- suppl-4301-3/art-25/par-6: 前項 → 地方税法 附則第二十五条第五項 (Supplementary Provisions, Article 25, paragraph (5)), suppl-4301-3/art-25/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-5
- suppl-4301-3/art-25/par-6: 二年十月新法第四百六十七条第一項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/en/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1
- suppl-4301-3/art-25/par-6: 第四百六十八条 → 地方税法 第四百六十八条 (Article 468), art-468 — https://japanlaw.org/en/local-tax-act/art-468 · https://japanlaw.org/l/325AC0000000226/art-468
- suppl-4301-3/art-25/par-6: 第四百六十九条 → 地方税法 第四百六十九条 (Article 469), art-469 — https://japanlaw.org/en/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469
- suppl-4301-3/art-25/par-6: 第四百七十三条 → 地方税法 第四百七十三条 (Article 473), art-473 — https://japanlaw.org/en/local-tax-act/art-473 · https://japanlaw.org/l/325AC0000000226/art-473
- suppl-4301-3/art-25/par-6: 第四百七十四条 → 地方税法 第四百七十四条 (Article 474), art-474 — https://japanlaw.org/en/local-tax-act/art-474 · https://japanlaw.org/l/325AC0000000226/art-474
- suppl-4301-3/art-25/par-6: 第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/en/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4301-3/art-25/par-6: 第四百六十七条第二項 → 地方税法 第四百六十七条第二項 (Article 467, paragraph (2)), art-467/par-2 — https://japanlaw.org/en/local-tax-act/art-467/par-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-2
- suppl-4301-3/art-25/par-6: 第四百六十七条第三項 → 地方税法 第四百六十七条第三項 (Article 467, paragraph (3)), art-467/par-3 — https://japanlaw.org/en/local-tax-act/art-467/par-3 · https://japanlaw.org/l/325AC0000000226/art-467/par-3
- suppl-4301-3/art-25/par-6: 第四百七十五条第一項 → 地方税法 第四百七十五条第一項 (Article 475, paragraph (1)), art-475/par-1 — https://japanlaw.org/en/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1
- suppl-4301-3/art-25/par-6: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/en/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4301-3/art-25/par-6: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/en/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4301-3/art-25/par-6: 平成三十年改正法附則第二十五条第三項 → 地方税法 附則第二十五条第三項 (Supplementary Provisions, Article 25, paragraph (3)), suppl-4301-3/art-25/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-3
- suppl-4301-3/art-25/par-6: 第四百七十五条第二項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/en/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- suppl-4301-3/art-25/par-6: 第四百七十五条の二 → 地方税法 第四百七十五条の二 (Article 475-2), art-475-2 — https://japanlaw.org/en/local-tax-act/art-475-2 · https://japanlaw.org/l/325AC0000000226/art-475-2
- suppl-4301-3/art-25/par-6: 第四百七十八条第四項 → 地方税法 第四百七十八条第四項 (Article 478, paragraph (4)), art-478/par-4 — https://japanlaw.org/en/local-tax-act/art-478/par-4 · https://japanlaw.org/l/325AC0000000226/art-478/par-4
- suppl-4301-3/art-25/par-6: 第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/en/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- suppl-4301-3/art-25/par-6: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/en/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4301-3/art-25/par-6: 第四百八十一条第一項 → 地方税法 第四百八十一条第一項 (Article 481, paragraph (1)), art-481/par-1 — https://japanlaw.org/en/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1
- suppl-4301-3/art-25/par-6: 第四百八十一条第二項 → 地方税法 第四百八十一条第二項 (Article 481, paragraph (2)), art-481/par-2 — https://japanlaw.org/en/local-tax-act/art-481/par-2 · https://japanlaw.org/l/325AC0000000226/art-481/par-2
- suppl-4301-3/art-25/par-6: 第四百八十二条第一項 → 地方税法 第四百八十二条第一項 (Article 482, paragraph (1)), art-482/par-1 — https://japanlaw.org/en/local-tax-act/art-482/par-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1
- suppl-4301-3/art-25/par-6: 第四百八十二条第一項第一号 → 地方税法 第四百八十二条第一項第一号 (Article 482, paragraph (1), item (i)), art-482/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-482/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-1
- suppl-4301-3/art-25/par-6: 第四百八十二条第一項第二号 → 地方税法 第四百八十二条第一項第二号 (Article 482, paragraph (1), item (ii)), art-482/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-482/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-2
- suppl-4301-3/art-25/par-6: 第四百八十二条第一項第三号 → 地方税法 第四百八十二条第一項第三号 (Article 482, paragraph (1), item (iii)), art-482/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-482/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-3
- suppl-4301-3/art-25/par-6: 第四百八十二条第三項 → 地方税法 第四百八十二条第三項 (Article 482, paragraph (3)), art-482/par-3 — https://japanlaw.org/en/local-tax-act/art-482/par-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-3
- suppl-4301-3/art-25/par-6: 第四百七十六条第一項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/en/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
- suppl-4301-3/art-25/par-7: 第二項 → 地方税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4301-3/art-25/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-2
- suppl-4301-3/art-25/par-7: 地方税法第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/en/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4301-3/art-25/par-7: 同法第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/en/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4301-3/art-25/par-7: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/en/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4301-3/art-25/par-7: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/en/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4301-3/art-25/par-8: 地方税法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4301-3/art-26/par-1: 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-4301-3/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-10
- suppl-4301-3/art-26/par-3: 前項 → 地方税法 附則第二十六条第二項 (Supplementary Provisions, Article 26, paragraph (2)), suppl-4301-3/art-26/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-2
- suppl-4301-3/art-26/par-3/item-2: 前号 → 地方税法 附則第二十六条第三項第一号 (Supplementary Provisions, Article 26, paragraph (3), item (i)), suppl-4301-3/art-26/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-3/item-1
- suppl-4301-3/art-26/par-3/item-2: 前項 → 地方税法 附則第二十六条第二項 (Supplementary Provisions, Article 26, paragraph (2)), suppl-4301-3/art-26/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-2
- suppl-4301-3/art-26/par-4: 第二項 → 地方税法 附則第二十六条第二項 (Supplementary Provisions, Article 26, paragraph (2)), suppl-4301-3/art-26/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-2
- suppl-4301-3/art-26/par-4: 前項 → 地方税法 附則第二十六条第三項 (Supplementary Provisions, Article 26, paragraph (3)), suppl-4301-3/art-26/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-3
- suppl-4301-3/art-26/par-4: 附則第十三条第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4301-3/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3
- suppl-4301-3/art-26/par-5: 第三項 → 地方税法 附則第二十六条第三項 (Supplementary Provisions, Article 26, paragraph (3)), suppl-4301-3/art-26/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-3
- suppl-4301-3/art-26/par-5: 同項第二号 → 地方税法 附則第二十六条第三項第二号 (Supplementary Provisions, Article 26, paragraph (3), item (ii)), suppl-4301-3/art-26/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-3/item-2
- suppl-4301-3/art-26/par-6: 第二項 → 地方税法 附則第二十六条第二項 (Supplementary Provisions, Article 26, paragraph (2)), suppl-4301-3/art-26/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-2
- suppl-4301-3/art-26/par-6: 前項 → 地方税法 附則第二十六条第五項 (Supplementary Provisions, Article 26, paragraph (5)), suppl-4301-3/art-26/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-5
- suppl-4301-3/art-26/par-6: 三年新法第四百六十七条第一項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/en/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1
- suppl-4301-3/art-26/par-6: 第四百六十八条 → 地方税法 第四百六十八条 (Article 468), art-468 — https://japanlaw.org/en/local-tax-act/art-468 · https://japanlaw.org/l/325AC0000000226/art-468
- suppl-4301-3/art-26/par-6: 第四百六十九条 → 地方税法 第四百六十九条 (Article 469), art-469 — https://japanlaw.org/en/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469
- suppl-4301-3/art-26/par-6: 第四百七十三条 → 地方税法 第四百七十三条 (Article 473), art-473 — https://japanlaw.org/en/local-tax-act/art-473 · https://japanlaw.org/l/325AC0000000226/art-473
- suppl-4301-3/art-26/par-6: 第四百七十四条 → 地方税法 第四百七十四条 (Article 474), art-474 — https://japanlaw.org/en/local-tax-act/art-474 · https://japanlaw.org/l/325AC0000000226/art-474
- suppl-4301-3/art-26/par-6: 第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/en/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4301-3/art-26/par-6: 第四百六十七条第二項 → 地方税法 第四百六十七条第二項 (Article 467, paragraph (2)), art-467/par-2 — https://japanlaw.org/en/local-tax-act/art-467/par-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-2
- suppl-4301-3/art-26/par-6: 第四百六十七条第三項 → 地方税法 第四百六十七条第三項 (Article 467, paragraph (3)), art-467/par-3 — https://japanlaw.org/en/local-tax-act/art-467/par-3 · https://japanlaw.org/l/325AC0000000226/art-467/par-3
- suppl-4301-3/art-26/par-6: 第四百七十五条第一項 → 地方税法 第四百七十五条第一項 (Article 475, paragraph (1)), art-475/par-1 — https://japanlaw.org/en/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1
- suppl-4301-3/art-26/par-6: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/en/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4301-3/art-26/par-6: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/en/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4301-3/art-26/par-6: 平成三十年改正法附則第二十六条第三項 → 地方税法 附則第二十六条第三項 (Supplementary Provisions, Article 26, paragraph (3)), suppl-4301-3/art-26/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-3
- suppl-4301-3/art-26/par-6: 第四百七十五条第二項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/en/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- suppl-4301-3/art-26/par-6: 第四百七十五条の二 → 地方税法 第四百七十五条の二 (Article 475-2), art-475-2 — https://japanlaw.org/en/local-tax-act/art-475-2 · https://japanlaw.org/l/325AC0000000226/art-475-2
- suppl-4301-3/art-26/par-6: 第四百七十八条第四項 → 地方税法 第四百七十八条第四項 (Article 478, paragraph (4)), art-478/par-4 — https://japanlaw.org/en/local-tax-act/art-478/par-4 · https://japanlaw.org/l/325AC0000000226/art-478/par-4
- suppl-4301-3/art-26/par-6: 第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/en/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- suppl-4301-3/art-26/par-6: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/en/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4301-3/art-26/par-6: 第四百八十一条第一項 → 地方税法 第四百八十一条第一項 (Article 481, paragraph (1)), art-481/par-1 — https://japanlaw.org/en/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1
- suppl-4301-3/art-26/par-6: 第四百八十一条第二項 → 地方税法 第四百八十一条第二項 (Article 481, paragraph (2)), art-481/par-2 — https://japanlaw.org/en/local-tax-act/art-481/par-2 · https://japanlaw.org/l/325AC0000000226/art-481/par-2
- suppl-4301-3/art-26/par-6: 第四百八十二条第一項 → 地方税法 第四百八十二条第一項 (Article 482, paragraph (1)), art-482/par-1 — https://japanlaw.org/en/local-tax-act/art-482/par-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1
- suppl-4301-3/art-26/par-6: 第四百八十二条第一項第一号 → 地方税法 第四百八十二条第一項第一号 (Article 482, paragraph (1), item (i)), art-482/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-482/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-1
- suppl-4301-3/art-26/par-6: 第四百八十二条第一項第二号 → 地方税法 第四百八十二条第一項第二号 (Article 482, paragraph (1), item (ii)), art-482/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-482/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-2
- suppl-4301-3/art-26/par-6: 第四百八十二条第一項第三号 → 地方税法 第四百八十二条第一項第三号 (Article 482, paragraph (1), item (iii)), art-482/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-482/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-3
- suppl-4301-3/art-26/par-6: 第四百八十二条第三項 → 地方税法 第四百八十二条第三項 (Article 482, paragraph (3)), art-482/par-3 — https://japanlaw.org/en/local-tax-act/art-482/par-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-3
- suppl-4301-3/art-26/par-6: 第四百七十六条第一項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/en/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
- suppl-4301-3/art-26/par-7: 第二項 → 地方税法 附則第二十六条第二項 (Supplementary Provisions, Article 26, paragraph (2)), suppl-4301-3/art-26/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-2
- suppl-4301-3/art-26/par-7: 地方税法第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/en/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4301-3/art-26/par-7: 同法第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/en/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4301-3/art-26/par-7: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/en/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4301-3/art-26/par-7: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/en/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4301-3/art-26/par-8: 地方税法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4301-3/art-27/par-1: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4301-3/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-11
- suppl-4301-3/art-27/par-2: 地方税法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4301-3/art-27/par-3: 地方税法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4301-3/art-28/par-1: 地方税法第五百二十二条 → 地方税法 第五百二十二条 (Article 522), art-522 — https://japanlaw.org/en/local-tax-act/art-522 · https://japanlaw.org/l/325AC0000000226/art-522
- suppl-4301-3/art-29/par-1: 新法第七百一条の三十四第三項 → 地方税法 第七百一条の三十四第三項 (Article 701-34, paragraph (3)), art-701-34/par-3 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3
- suppl-4301-3/art-29/par-1: 第九号 → 地方税法 第七百一条の三十四第三項第九号 (Article 701-34, paragraph (3), item (ix)), art-701-34/par-3/item-9 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-9 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-9
- suppl-4301-3/art-30/par-1: 次項 → 地方税法 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-4301-3/art-30/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-30/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-30/par-2
- suppl-4301-3/art-31/par-1: 第三十八条の三 → 地方税法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-3251-226/art-38 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-38 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-38
- suppl-4301-3/art-32/par-1: 地方自治法（昭和二十二年法律第六十七号）第二百六十三条の三第一項 → e-Gov law 322AC0000000067, 第二百六十三条の三第一項 (Article 263-3, paragraph (1)), art-263-3/par-1 — not held in this collection
- suppl-4301-3/art-32/par-1: 次条 → 地方税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4301-3/art-33 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33
- suppl-4301-3/art-32/par-1: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-4301-3/art-35/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35/par-1
- suppl-4301-3/art-33/par-1: 三十一年新法第七百六十五条第一項 → 地方税法 第七百六十五条第一項 (Article 765, paragraph (1)), art-765/par-1 — https://japanlaw.org/en/local-tax-act/art-765/par-1 · https://japanlaw.org/l/325AC0000000226/art-765/par-1
- suppl-4301-3/art-33/par-2: 前項 → 地方税法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-4301-3/art-33/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-1
- suppl-4301-3/art-33/par-3: 前項 → 地方税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-4301-3/art-33/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-2
- suppl-4301-3/art-33/par-5: 前項 → 地方税法 附則第三十三条第四項 (Supplementary Provisions, Article 33, paragraph (4)), suppl-4301-3/art-33/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-4
- suppl-4301-3/art-34/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-4301-3/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-4
- suppl-4301-3/art-34/par-1: 三十一年新法第七百六十七条第二項 → 地方税法 第七百六十七条第二項 (Article 767, paragraph (2)), art-767/par-2 — https://japanlaw.org/en/local-tax-act/art-767/par-2 · https://japanlaw.org/l/325AC0000000226/art-767/par-2
- suppl-4301-3/art-35/par-1: 次項 → 地方税法 附則第三十五条第二項 (Supplementary Provisions, Article 35, paragraph (2)), suppl-4301-3/art-35/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35/par-2
- suppl-4301-3/art-35/par-2: 前項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-4301-3/art-35/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35/par-1
- suppl-4301-3/art-39/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4301-3/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1
- suppl-4301-3/art-39/par-1: この条 → 地方税法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4301-3/art-39 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-39 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-39
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4301-3/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4301-3/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-11
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4301-3/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4301-3/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4301-3/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-14
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4301-3/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-15
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4301-3/art-16 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-16
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4301-3/art-17 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4301-3/art-18 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-18
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4301-3/art-19 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-19
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4301-3/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4301-3/art-20 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-20
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4301-3/art-21 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-21
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4301-3/art-22 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-22
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4301-3/art-23 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4301-3/art-24 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-24
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4301-3/art-25 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4301-3/art-26 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4301-3/art-27 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4301-3/art-28 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-28
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4301-3/art-29 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-29
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4301-3/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4301-3/art-30 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-30
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4301-3/art-31 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-31 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-31
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4301-3/art-32 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-32
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4301-3/art-33 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4301-3/art-34 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-34
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4301-3/art-35 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-35
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4301-3/art-39 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-39 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-39
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4301-3/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-4
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4301-3/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4301-3/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4301-3/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-7
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4301-3/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8
- suppl-4301-3/art-40/par-1: 附則第二条から前条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4301-3/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-9
## Cited by
110 provisions cite this one. No official source publishes this direction.
- 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-4301-3/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/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-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/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-4301-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/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-4301-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/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-4301-3/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-6
- 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7
- 地方税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-8
- 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-9
- 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-4301-3/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-10
- 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-11
- 地方税法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-12
- 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-3
- 地方税法 附則第二条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-4
- 地方税法 附則第二条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-5
- 地方税法 附則第二条第六項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-6
- 地方税法 附則第二条第七項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-7
- 地方税法 附則第二条第九項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-9
- 地方税法 附則第三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-1
- 地方税法 附則第三条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-2
- 地方税法 附則第三条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-3
- 地方税法 附則第四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-4/par-1
- 地方税法 附則第五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5/par-1
- 地方税法 附則第五条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-5/par-2
- 地方税法 附則第六条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-2
- 地方税法 附則第六条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3
- 地方税法 附則第六条第五項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-5
- 地方税法 附則第六条第七項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7
- 地方税法 附則第六条第八項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-8
- 地方税法 附則第六条第九項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-9
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-7/par-1
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8/par-1
- 地方税法 附則第八条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8/par-2
- 地方税法 附則第九条第一項（地方消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-9/par-1
- 地方税法 附則第十条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-1
- 地方税法 附則第十条第二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- 地方税法 附則第十条第三項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3
- 地方税法 附則第十条第三項第一号（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-1
- 地方税法 附則第十条第三項第二号（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-2
- 地方税法 附則第十条第四項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-4
- 地方税法 附則第十条第五項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-5
- 地方税法 附則第十条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-6
- 地方税法 附則第十条第七項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-7
- 地方税法 附則第十一条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-11/par-1
- 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-1
- 地方税法 附則第十二条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-2
- 地方税法 附則第十二条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3
- 地方税法 附則第十二条第三項第二号 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-3/item-2
- 地方税法 附則第十二条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-4
- 地方税法 附則第十二条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-5
- 地方税法 附則第十二条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-6
- 地方税法 附則第十二条第七項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-7
- 地方税法 附則第十三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-1
- 地方税法 附則第十三条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3
- 地方税法 附則第十三条第三項第二号 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-3/item-2
- 地方税法 附則第十三条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-4
- 地方税法 附則第十三条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-5
- 地方税法 附則第十三条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-6
- 地方税法 附則第十三条第七項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-7
- 地方税法 附則第十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-14/par-1
- 地方税法 附則第十七条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-3
- …and 50 more at https://japanlaw.org/en/local-tax-act/suppl-4301-3
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-351, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-351, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-267, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-283, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-294, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-296, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-297, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-298, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-299, 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-20261027T214204-299, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-300, 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