# 地方税法 / Local Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十七条 (Supplementary Provisions, Article 17)（市町村民税に関する経過措置） — address `suppl-4301-3/art-17` - 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/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十七条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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". machine translation, not official **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. machine translation, not official **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". 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 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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official --- ## Cites - 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 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-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 - 地方税法 附則第十七条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-4 - 地方税法 附則第十七条第七項（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-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-7 - 地方税法 附則第十七条第九項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-9 - 地方税法 附則第四十条第一項（政令への委任） — 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 --- ## 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-20261027T202151-351, 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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-298, 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