# 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-4311-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4311-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4311-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 平成三一年三月二九日法律第二号
suppl-4311-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4311-2/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1
**第一項** この法律は、平成三十一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-4311-2/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第一条中地方税法第三十七条の二、第四十五条の二第一項ただし書、第三百十四条の七及び第三百十七条の二第一項ただし書の改正規定並びに同法附則第五条の五から第五条の七まで、第七条、第七条の二及び第三十三条の二第三項第四号の改正規定、同条第七項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）、同法附則第三十三条の三第三項第四号の改正規定、同条第七項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）、同法附則第三十四条第三項第四号の改正規定、同条第六項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）、同法附則第三十五条第四項第四号の改正規定、同条第八項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）、同法附則第三十五条の二第四項第四号の改正規定、同条第八項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）、同法附則第三十五条の四第二項第四号の改正規定並びに同条第五項第四号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）並びに次条第二項から第四項まで及び第七項並びに附則第十三条第二項から第四項まで及び第七項、第三十一条（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）第八条第三項第五号及び第六項第五号の改正規定並びに同条第八項第五号及び第十一項第五号の改正規定（「及び第二項」を「及び第十一項」に、「同条第二項」を「同条第十一項」に改める部分に限る。）に限る。）並びに第三十二条（租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の二第五項第五号及び第八項第五号の改正規定並びに同条第十一項第五号及び第十四項第五号の改正規定（「同条第二項」を「同条第十一項」に改める部分に限る。）に限る。）の規定 令和元年六月一日
suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1
the provisions amending Article 37-2, the proviso to Article 45-2, paragraph (1), Article 314-7 and the proviso to Article 317-2, paragraph (1) of the Local Tax Act in Article 1, the provisions amending Articles 5-5 through 5-7, Article 7, Article 7-2 and Article 33-2, paragraph (3), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (7), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 33-3, paragraph (3), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (7), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 34, paragraph (3), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (6), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 35, paragraph (4), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (8), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 35-2, paragraph (4), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (8), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 35-4, paragraph (2), item (iv) of the Supplementary Provisions of that Act, and the provisions amending paragraph (5), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions of paragraphs (2) through (4) and (7) of the following Article and paragraphs (2) through (4) and (7) of Article 13 of the Supplementary Provisions, Article 31 (limited to the provisions amending Article 8, paragraph (3), item (v) and paragraph (6), item (v) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) and the provisions amending paragraph (8), item (v) and paragraph (11), item (v) of that Article (limited to the parts replacing "and paragraph (2)" with "and paragraph (11)" and "paragraph (2) of that Article" with "paragraph (11) of that Article")), and Article 32 (limited to the provisions amending Article 3-2-2, paragraph (5), item (v) and paragraph (8), item (v) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) and the provisions amending paragraph (11), item (v) and paragraph (14), item (v) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article")): June 1, 2019;
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**二** 第二条（次号に掲げる改正規定を除く。）並びに附則第六条、第十一条及び第十八条の規定 令和元年十月一日
suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
Article 2 (excluding the amending provisions set forth in the following item) and the provisions of Articles 6, 11 and 18 of the Supplementary Provisions: October 1, 2019;
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**三** 第二条中地方税法第二十三条第一項第十二号の次に一号を加える改正規定、同法第三十四条第一項第十一号の改正規定、同法第四十五条の二に一項を加える改正規定、同法第四十五条の三の二及び第四十五条の三の三の改正規定、同法第二百九十二条第一項第十二号の次に一号を加える改正規定、同法第三百十四条の二第一項第十一号の改正規定、同法第三百十七条の二中第八項を第九項とし、第七項を第八項とし、第六項を第七項とし、第五項の次に一項を加える改正規定並びに同法第三百十七条の三の二、第三百十七条の三の三、第三百十七条の四、第三百十七条の五及び第三百二十四条の改正規定並びに同法附則第四十四条の二の改正規定並びに附則第三条及び第十四条の規定 令和二年一月一日
suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3
the provisions adding one item after Article 23, paragraph (1), item (xii) of the Local Tax Act in Article 2, the provisions amending Article 34, paragraph (1), item (xi) of that Act, the provisions adding one paragraph to Article 45-2 of that Act, the provisions amending Articles 45-3-2 and 45-3-3 of that Act, the provisions adding one item after Article 292, paragraph (1), item (xii) of that Act, the provisions amending Article 314-2, paragraph (1), item (xi) of that Act, the provisions that, in Article 317-2 of that Act, change paragraph (8) to paragraph (9), paragraph (7) to paragraph (8) and paragraph (6) to paragraph (7) and add one paragraph after paragraph (5), the provisions amending Articles 317-3-2, 317-3-3, 317-4, 317-5 and 324 of that Act, and the provisions amending Article 44-2 of the Supplementary Provisions of that Act, and the provisions of Articles 3 and 14 of the Supplementary Provisions: January 1, 2020;
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**四** 第三条（次号から第八号まで及び第十三号に掲げる改正規定を除く。）の規定 令和二年四月一日
suppl-4311-2/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-4
the provisions of Article 3 (excluding the amending provisions set forth in the following item through item (viii) and item (xiii)): April 1, 2020;
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**五** 略
suppl-4311-2/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-5
Omitted
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**六** 第三条中地方税法附則第十二条の三に一項を加える改正規定、同法附則第十二条の四第四項及び第五項を削る改正規定、同法附則第十二条の五第一項及び第三十条第一項の改正規定、同条に一項を加える改正規定並びに同法附則第三十条の二第一項の改正規定並びに附則第十二条第二項及び第十九条の規定 令和三年四月一日
suppl-4311-2/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-6
the provisions adding one paragraph to Article 12-3 of the Supplementary Provisions of the Local Tax Act in Article 3, the provisions deleting paragraphs (4) and (5) of Article 12-4 of the Supplementary Provisions of that Act, the provisions amending Article 12-5, paragraph (1) and Article 30, paragraph (1) of the Supplementary Provisions of that Act, the provisions adding one paragraph to that Article, and the provisions amending Article 30-2, paragraph (1) of the Supplementary Provisions of that Act, and the provisions of Article 12, paragraph (2) and Article 19 of the Supplementary Provisions: April 1, 2021;
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**七** 第三条中地方税法第七十二条の五十七の二第一項、第七十二条の五十七の三第一項、第三百二十一条の七の十三第一項及び第三百二十一条の七の十四第一項の改正規定 令和四年一月一日
suppl-4311-2/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-7
the provisions amending Article 72-57-2, paragraph (1), Article 72-57-3, paragraph (1), Article 321-7-13, paragraph (1) and Article 321-7-14, paragraph (1) of the Local Tax Act in Article 3: January 1, 2022;
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**八** 第三条中地方税法第百七十七条の六第一項の改正規定及び第八条並びに附則第十二条第一項及び第二十四条の規定 令和四年四月一日
suppl-4311-2/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-8
the provisions amending Article 177-6, paragraph (1) of the Local Tax Act in Article 3, and the provisions of Article 8 and Article 12, paragraph (1) and Article 24 of the Supplementary Provisions: April 1, 2022;
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**九及び十** 略
suppl-4311-2/art-1/par-1/item-9-to-10 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-9-to-10 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-9-to-10
Omitted
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**十一** 第一条中地方税法附則第十五条に二項を加える改正規定（同条第五十項に係る部分に限る。） 所有者不明土地の利用の円滑化等に関する特別措置法（平成三十年法律第四十九号）附則第一項ただし書に規定する規定の施行の日
suppl-4311-2/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-11
the provisions adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (50) of the Supplementary Provisions of that Act): the date of enforcement of the provisions prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 49 of 2018);
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**十二** 第一条中地方税法附則第三十三条第五項の改正規定 特定農産加工業経営改善臨時措置法の一部を改正する法律（令和元年法律第二十二号）の施行の日
suppl-4311-2/art-1/par-1/item-12 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-12
the provisions amending Article 33, paragraph (5) of the Supplementary Provisions of the Local Tax Act in Article 1: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for the Improvement of the Management of Specified Agricultural Product Processing Businesses (Act No. 22 of 2019);
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**十三** 第三条中地方税法第七十三条の二十七の六の改正規定並びに同法附則第十条に一項を加える改正規定及び同法附則第十五条第四十三項の改正規定並びに附則第八条の規定 農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）附則第一条第二号に掲げる規定の施行の日
suppl-4311-2/art-1/par-1/item-13 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-13
the provisions amending Article 73-27-6 of the Local Tax Act in Article 3, the provisions adding one paragraph to Article 10 of the Supplementary Provisions of that Act, the provisions amending Article 15, paragraph (43) of the Supplementary Provisions of that Act, and the provisions of Article 8 of the Supplementary Provisions: the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019).
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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
caption: machine translation, not official
suppl-4311-2/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2
**第一項** 別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、令和元年度以後の年度分の個人の道府県民税について適用し、平成三十年度分までの個人の道府県民税については、なお従前の例による。
suppl-4311-2/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-1
Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 2019, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2018.
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**第二項** 新法第三十七条の二第一項及び第十一項並びに附則第五条の五第一項、第五条の六第一項、第五条の七第一項並びに第七条の二第一項及び第二項の規定は、令和二年度以後の年度分の個人の道府県民税について適用し、令和元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-4311-2/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-2
The provisions of Article 37-2, paragraphs (1) and (11) of the New Act and Article 5-5, paragraph (1), Article 5-6, paragraph (1), Article 5-7, paragraph (1) and Article 7-2, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2019.
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**第三項** 新法第三十七条の二第一項及び第十一項並びに附則第五条の五第一項、第五条の七第一項及び第七条の二第一項の規定の適用については、令和二年度分の個人の道府県民税に限り、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。
第三十七条の二第一項 を支出し、当該特例控除対象寄附金 又は第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）を支出し、これらの寄附金
第三十七条の二第十一項 特例控除対象寄附金の額 特例控除対象寄附金の額及び第一号寄附金（令和元年六月一日前に支出したものに限る。）の額
附則第五条の五第一項 特例控除対象寄附金の額 特例控除対象寄附金の額及び同条第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）の額
附則第五条の七第一項 に特例控除対象寄附金」 支出したものに限る。）」
に特例控除対象寄附金（同項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金 支出したものに限る。）（同項の規定の適用を受けた同項に規定する利子等の金額のうちこれらの寄附金
とする と、「限る。）」とあるのは「限り、租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」とする
附則第七条の二第一項 特例控除対象寄附金 特例控除対象寄附金又は同条第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）
送付 送付又は地方税法等の一部を改正する法律（平成三十一年法律第二号）附則第二条第七項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の地方税法附則第七条第五項の規定による同条第一項に規定する申告特例通知書の送付
suppl-4311-2/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-3
With regard to the application of the provisions of Article 37-2, paragraphs (1) and (11) of the New Act and Article 5-5, paragraph (1), Article 5-7, paragraph (1) and Article 7-2, paragraph (1) of the Supplementary Provisions of the New Act, only for individual prefectural inhabitant tax for fiscal year 2020, the 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 the table are deemed to be replaced with the phrases set forth in the right-hand column of the table, respectively.
Article 37-2, paragraph (1) donations eligible for the special deduction in the previous year and the total amount of those donations eligible for the special deduction donations eligible for the special deduction or donations set forth in item (i) (limited to those paid before June 1, 2019) in the previous year and the total amount of those donations
Article 37-2, paragraph (11) the total amount of donations eligible for the special deduction the total amount of donations eligible for the special deduction and item 1 donations (limited to those paid before June 1, 2019)
Article 5-5, paragraph (1) of the Supplementary Provisions donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid donations eligible for the special deduction prescribed in paragraph (2) of that Article and donations set forth in paragraph (1), item (i) of that Article (limited to those paid before June 1, 2019) that were paid
Article 5-7, paragraph (1) of the Supplementary Provisions paid donations eligible for the special deduction" one paid before June 1, 2019)"
paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction one paid before June 1, 2019) (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of these donations
is deemed is deemed, and the phrase "June 1, 2019)" is deemed to be replaced with "June 1, 2019, and excluding the portion of the amount of interest, etc. prescribed in that paragraph to which Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applied that corresponds to the amount calculated as provided by Cabinet Order as having been appropriated to the payment of that donation.)"
Article 7-2, paragraph (1) of the Supplementary Provisions donation eligible for the special deduction donation eligible for the special deduction or a donation set forth in Article 37-2, paragraph (1), item (i) (limited to one paid before June 1, 2019)
has been sent for that person pursuant to paragraph (5) of the preceding Article has been sent for that person pursuant to paragraph (5) of the preceding Article, or a special filing notice prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019) has been sent for that person pursuant to Article 7, paragraph (5) of those Supplementary Provisions, which is to continue to be governed by the provisions then in force pursuant to Article 2, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
machine translation, not official
**第四項** 新法第三十七条の二第二項及び第九項の規定は、道府県民税の所得割の納税義務者が前条第一号に掲げる規定の施行の日以後に支出する新法第三十七条の二第一項第一号に掲げる寄附金について適用する。
suppl-4311-2/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-4
The provisions of Article 37-2, paragraphs (2) and (9) of the New Act apply to donations set forth in Article 37-2, paragraph (1), item (i) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article.
machine translation, not official
**第五項** 新法第三十七条の二第二項の規定による指定を受けようとする都道府県、市町村又は特別区（次項において「都道府県等」という。）は、前条第一号に掲げる規定の施行の日前においても、新法第三十七条の二第三項の規定の例により、同項に規定する申出書を提出することができる。
suppl-4311-2/art-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-5
A prefecture, municipality or special ward that intends to receive a designation under Article 37-2, paragraph (2) of the New Act (referred to as a "prefecture, etc." in the following paragraph) may, even before the date of enforcement of the provisions set forth in item (i) of the preceding Article, submit, in accordance with the rules of Article 37-2, paragraph (3) of the New Act, the written request prescribed in that paragraph.
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**第六項** 総務大臣は、前項の規定により新法第三十七条の二第三項に規定する申出書の提出があった場合には、前条第一号に掲げる規定の施行の日前においても、新法第三十七条の二第二項、第七項、第八項及び第十項の規定の例により、同条第二項の規定による指定、同条第七項の規定による告示及び同条第八項の規定による地方財政審議会からの意見の聴取をすることができる。この場合において、その指定を受けた都道府県等は、同日において同条第二項の規定による指定を受けたものとみなす。
suppl-4311-2/art-2/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-6
In the case where the written request prescribed in Article 37-2, paragraph (3) of the New Act has been submitted pursuant to the provisions of the preceding paragraph, the Minister for Internal Affairs and Communications may, even before the date of enforcement of the provisions set forth in item (i) of the preceding Article, in accordance with the rules of Article 37-2, paragraphs (2), (7), (8) and (10) of the New Act, make the designation under paragraph (2) of that Article, give the public notice under paragraph (7) of that Article and hear the opinion of the Local Finance Council under paragraph (8) of that Article. In this case, the prefecture, etc. that received that designation is deemed to have received the designation under paragraph (2) of that Article on that date.
machine translation, not official
**第七項** 新法附則第七条第一項から第六項までの規定は、道府県民税の所得割の納税義務者が前条第一号に掲げる規定の施行の日以後に支出する新法第三十七条の二第二項に規定する特例控除対象寄附金について適用し、道府県民税の所得割の納税義務者が同日前に支出した第一条の規定による改正前の地方税法（以下「旧法」という。）第三十七条の二第一項第一号に掲げる寄附金については、なお従前の例による。この場合において、道府県民税の所得割の納税義務者が前条第一号に掲げる規定の施行の日から令和元年十二月三十一日までの間に支出する新法第三十七条の二第二項に規定する特例控除対象寄附金に係る新法附則第七条第二項及び第六項の規定の適用については、同条第二項中「を行う」とあるのは「又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正前の地方税法附則第七条第二項に規定する申告特例の求めを行う」と、同条第六項第三号中「特例控除対象寄附金」とあるのは「特例控除対象寄附金又は第三十七条の二第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）」と、「送付した」とあるのは「送付し、又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正前の地方税法附則第七条第五項の規定により同条第一項に規定する申告特例通知書を送付した」とし、道府県民税の所得割の納税義務者が平成三十一年一月一日から令和元年五月三十一日までの間に支出した旧法第三十七条の二第一項第一号に掲げる寄附金に係る旧法附則第七条第六項の規定の適用については、同項第三号中「送付した」とあるのは、「送付し、又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正後の地方税法附則第七条第五項の規定により同条第一項に規定する申告特例通知書を送付した」とする。
suppl-4311-2/art-2/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-7
The provisions of Article 7, paragraphs (1) through (6) of the Supplementary Provisions of the New Act apply to donations eligible for the special deduction prescribed in Article 37-2, paragraph (2) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article, and the provisions then in force continue to govern donations set forth in Article 37-2, paragraph (1), item (i) of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") that a person liable for the income levy of prefectural inhabitant tax paid before that date. In this case, with regard to the application of the provisions of Article 7, paragraphs (2) and (6) of the Supplementary Provisions of the New Act to donations eligible for the special deduction prescribed in Article 37-2, paragraph (2) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays during the period from the date of enforcement of the provisions set forth in item (i) of the preceding Article to December 31, 2019, the phrase "makes" in paragraph (2) of that Article is deemed to be replaced with "or makes the request for the special filing procedure prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019)", the phrase "donation eligible for the special deduction" in paragraph (6), item (iii) of that Article is deemed to be replaced with "donation eligible for the special deduction or a donation set forth in Article 37-2, paragraph (1), item (i) (limited to one paid before June 1, 2019)", and the phrase "sent" in that item is deemed to be replaced with "sent, or sent the special filing notice prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019), pursuant to Article 7, paragraph (5) of those Supplementary Provisions", and with regard to the application of the provisions of Article 7, paragraph (6) of the Supplementary Provisions of the Former Act to donations set forth in Article 37-2, paragraph (1), item (i) of the Former Act that a person liable for the income levy of prefectural inhabitant tax paid during the period from January 1, 2019 to May 31, 2019, the phrase "sent" in Article 7, paragraph (6), item (iii) of the Supplementary Provisions of the Former Act is deemed to be replaced with "sent, or sent the special filing notice prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Local Tax Act after the amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019), pursuant to Article 7, paragraph (5) of those Supplementary Provisions".
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**第八項** 次項に定めるものを除き、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-4311-2/art-2/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-8
Except as provided in the following paragraph, 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 the provisions then in force continue to govern 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.
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**第九項** 新法附則第七条の五（法人の道府県民税に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用する。
suppl-4311-2/art-2/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-9
The provisions of Article 7-5 of the Supplementary Provisions of the New Act (limited to the part relating to corporate prefectural inhabitant tax) apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date.
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### 第三条
suppl-4311-2/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3
**第一項** 附則第一条第三号に掲げる規定による改正後の地方税法（以下この条及び附則第十四条において「二年新法」という。）第四十五条の二第六項の規定は、同号に掲げる規定の施行の日以後に令和二年度以後の年度分の個人の道府県民税に係る申告書を提出する場合について適用し、同日前に当該申告書を提出した場合及び同日以後に令和元年度分までの個人の道府県民税に係る申告書を提出する場合については、なお従前の例による。
suppl-4311-2/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-1
The provisions of Article 45-2, paragraph (6) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article and Article 14 of the Supplementary Provisions referred to as the "2020 New Act") apply to the case where a return concerning individual prefectural inhabitant tax for fiscal year 2020 and thereafter is submitted on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern the case where that return was submitted before that date and the case where a return concerning individual prefectural inhabitant tax up to fiscal year 2019 is submitted on or after that date.
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**第二項** 二年新法第四十五条の三の二第一項（第三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支払を受けるべき二年新法第四十五条の二第一項に規定する給与について提出する二年新法第四十五条の三の二第一項及び第二項に規定する申告書について適用する。
suppl-4311-2/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-2
The provisions of Article 45-3-2, paragraph (1) of the 2020 New Act (limited to the part relating to item (iii)) apply to the returns prescribed in Article 45-3-2, paragraphs (1) and (2) of the 2020 New Act that are submitted for the salary prescribed in Article 45-2, paragraph (1) of the 2020 New Act that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
machine translation, not official
**第三項** 二年新法第四十五条の三の三第一項の規定は、附則第一条第三号に掲げる規定の施行の日以後に支払を受けるべき所得税法等の一部を改正する法律（平成三十一年法律第六号）第一条の規定による改正後の所得税法（昭和四十年法律第三十三号。以下この項及び附則第十四条第三項において「新所得税法」という。）第二百三条の六第一項に規定する公的年金等（新所得税法第二百三条の七の規定の適用を受けるものを除く。）について提出する二年新法第四十五条の三の三第一項に規定する申告書について適用する。
suppl-4311-2/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-3
The provisions of Article 45-3-3, paragraph (1) of the 2020 New Act apply to the returns prescribed in Article 45-3-3, paragraph (1) of the 2020 New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965; hereinafter in this paragraph and Article 14, paragraph (3) of the Supplementary Provisions referred to as the "New Income Tax Act") as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019) (excluding that to which Article 203-7 of the New Income Tax Act applies) that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
machine translation, not official
**第四項** 二年新法附則第四十四条の二第一項から第五項までの規定は、令和二年度以後の年度分の個人の道府県民税について適用し、令和元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-4311-2/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-4
The provisions of Article 44-2, paragraphs (1) through (5) of the Supplementary Provisions of the 2020 New Act apply from individual prefectural inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2019.
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### 第五条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4311-2/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-5
**第一項** 新法附則第八条の五の規定は、施行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する。
suppl-4311-2/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-5/par-1
The provisions of Article 8-5 of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date.
machine translation, not official
**第二項** 新法附則第九条第二十二項の規定は、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する。
suppl-4311-2/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-5/par-2
The provisions of Article 9, paragraph (22) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date.
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### 第六条
suppl-4311-2/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6
**第一項** 附則第一条第二号に掲げる規定による改正後の地方税法（附則第十一条及び第十八条において「元年十月新法」という。）第七十二条の二十四の七並びに附則第九条の二及び第九条の二の二の規定は、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-4311-2/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6/par-1
The provisions of Article 72-24-7 of the Local Tax Act as amended by the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as Amended in October 2019" in Article 11 and Article 18 of the Supplementary Provisions) and Articles 9-2 and 9-2-2 of the Supplementary Provisions of that Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
machine translation, not official
**第二項** 附則第一条第二号に掲げる規定の施行の日以後に開始する最初の事業年度に係る法人の事業税についての地方税法第七十二条の二十六第一項の規定の適用については、同項中「六倍」とあるのは、「六・三倍」とする。
suppl-4311-2/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6/par-2
With regard to the application of the provisions of Article 72-26, paragraph (1) of the Local Tax Act to corporate enterprise tax for the first business year beginning on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, the phrase "six times" in that paragraph is deemed to be replaced with "6.3 times".
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### 第七条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-4311-2/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-7
**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-4311-2/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-7/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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### 第八条
suppl-4311-2/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-8
**第一項** 附則第一条第十三号に掲げる規定による改正後の地方税法第七十三条の二十七の六第一項の規定は、同号に掲げる規定の施行の日以後の同項に規定する土地の取得に対して課すべき不動産取得税について適用し、同日前の同号に掲げる規定による改正前の地方税法第七十三条の二十七の六第一項に規定する土地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-4311-2/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-8/par-1
The provisions of Article 73-27-6, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions apply to real property acquisition tax to be imposed on the acquisition of land prescribed in that paragraph on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition, before that date, of land prescribed in Article 73-27-6, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item.
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### 第九条（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-4311-2/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-9
**第一項** 新法の規定中自動車取得税に関する部分は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
suppl-4311-2/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-9/par-1
The provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.
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### 第十条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
caption: machine translation, not official
suppl-4311-2/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-10
**第一項** 新法の規定中自動車税に関する部分は、令和元年度分の自動車税について適用し、平成三十年度分までの自動車税については、なお従前の例による。
suppl-4311-2/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-10/par-1
The provisions of the New Act relating to automobile tax apply to automobile tax for fiscal year 2019, and the provisions then in force continue to govern automobile tax up to fiscal year 2018.
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**第二項** 前項の規定によりなお従前の例によることとされた旧法附則第五十四条第三項の規定により納税義務を免除される平成二十九年度分及び平成三十年度分の自動車税に係る地方団体の徴収金に係る同条第四項の規定による還付又は同条第五項の規定による充当については、なお従前の例による。
suppl-4311-2/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-10/par-2
With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the Former Act or the appropriation under paragraph (5) of that Article relating to local government levies concerning automobile tax for fiscal year 2017 and fiscal year 2018 for which tax liability is exempted under paragraph (3) of that Article as continued to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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### 第十一条
suppl-4311-2/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11
**第一項** 別段の定めがあるものを除き、元年十月新法の規定中自動車税の環境性能割に関する部分は、附則第一条第二号に掲げる規定の施行の日以後に取得された自動車に対して課する自動車税の環境性能割について適用する。
suppl-4311-2/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-1
Except as otherwise provided, the provisions of the Local Tax Act as Amended in October 2019 relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax imposed on motor vehicles acquired on or after 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** 附則第一条第二号に掲げる規定の施行の日以後最初に行う地方税法第百四十九条第三項の規定による見直しは、同項の規定にかかわらず、令和三年四月一日以後に同条第一項又は第二項の規定の適用を受ける自動車の範囲について行うものとする。
suppl-4311-2/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-2
The first review conducted under Article 149, paragraph (3) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 149, paragraph (1) or (2) of the Local Tax Act applies on or after April 1, 2021.
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**第三項** 附則第一条第二号に掲げる規定の施行の日以後最初に行う地方税法第百五十七条第五項の規定による見直しは、同項の規定にかかわらず、令和三年四月一日以後に同条第一項から第四項までの規定の適用を受ける自動車の範囲について行うものとする。
suppl-4311-2/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-3
The first review conducted under Article 157, paragraph (5) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 157, paragraphs (1) through (4) of the Local Tax Act apply on or after April 1, 2021.
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**第四項** 元年十月新法の規定中自動車税の種別割に関する部分は、附則第一条第二号に掲げる規定の施行の日以後に納税義務が発生した者に課する自動車税の種別割及び令和二年度以後の年度分の自動車税の種別割について適用する。
suppl-4311-2/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-4
The provisions of the Local Tax Act as Amended in October 2019 relating to the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on persons for whom tax liability arises on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions and to the type-based levy of automobile tax for fiscal year 2020 and thereafter.
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### 第十二条
suppl-4311-2/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12
**第一項** 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第百七十七条の六第一項の規定は、令和四年度以後に同項の規定により交付すべき交付金について適用し、令和三年度分までの同号に掲げる規定による改正前の地方税法第百七十七条の六第一項の規定により交付する交付金については、なお従前の例による。
suppl-4311-2/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12/par-1
The provisions of Article 177-6, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (viii) of the Supplementary Provisions apply to grants to be distributed pursuant to that paragraph in fiscal year 2022 and thereafter, and the provisions then in force continue to govern grants distributed pursuant to Article 177-6, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item up to fiscal year 2021.
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**第二項** 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の規定中自動車税の種別割に関する部分は、令和三年度以後の年度分の自動車税の種別割について適用し、令和二年度分までの自動車税の種別割については、なお従前の例による。
suppl-4311-2/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12/par-2
The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions relating to the type-based levy of automobile tax apply from the type-based levy of automobile tax for fiscal year 2021, and the provisions then in force continue to govern the type-based levy of automobile tax up to fiscal year 2020.
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### 第十三条（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-4311-2/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13
**第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、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-4311-2/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-1
Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 2019, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2018.
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**第二項** 新法第三百十四条の七第一項及び第十一項並びに附則第五条の五第二項、第五条の六第二項、第五条の七第二項並びに第七条の二第四項及び第五項の規定は、令和二年度以後の年度分の個人の市町村民税について適用し、令和元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-4311-2/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-2
The provisions of Article 314-7, paragraphs (1) and (11) of the New Act and Article 5-5, paragraph (2), Article 5-6, paragraph (2), Article 5-7, paragraph (2) and Article 7-2, paragraphs (4) and (5) of the Supplementary Provisions of the New Act apply from individual municipal inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2019.
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**第三項** 新法第三百十四条の七第一項及び第十一項並びに附則第五条の五第二項、第五条の七第二項及び第七条の二第四項の規定の適用については、令和二年度分の個人の市町村民税に限り、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。
第三百十四条の七第一項 を支出し、当該特例控除対象寄附金 又は第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）を支出し、これらの寄附金
第三百十四条の七第十一項 特例控除対象寄附金の額 特例控除対象寄附金の額及び第一号寄附金（令和元年六月一日前に支出したものに限る。）の額
附則第五条の五第二項 特例控除対象寄附金の額 特例控除対象寄附金の額及び同条第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）の額
附則第五条の七第二項 に特例控除対象寄附金」 支出したものに限る。）」
に特例控除対象寄附金（同項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金 支出したものに限る。）（同項の規定の適用を受けた同項に規定する利子等の金額のうちこれらの寄附金
とする と、「限る。）」とあるのは「限り、租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」とする
附則第七条の二第四項 特例控除対象寄附金 特例控除対象寄附金又は同条第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）
送付 送付又は地方税法等の一部を改正する法律（平成三十一年法律第二号）附則第十三条第七項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の地方税法附則第七条第十二項の規定による同条第八項に規定する申告特例通知書の送付
suppl-4311-2/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-3
With regard to the application of the provisions of Article 314-7, paragraphs (1) and (11) of the New Act and Article 5-5, paragraph (2), Article 5-7, paragraph (2) and Article 7-2, paragraph (4) of the Supplementary Provisions of the New Act, only for individual municipal inhabitant tax for fiscal year 2020, the 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 the table are deemed to be replaced with the phrases set forth in the right-hand column of the table, respectively.
Article 314-7, paragraph (1) donations eligible for the special deduction in the previous year and the total amount of those donations eligible for the special deduction donations eligible for the special deduction or donations set forth in item (i) (limited to those paid before June 1, 2019) in the previous year and the total amount of those donations
Article 314-7, paragraph (11) the total amount of donations eligible for the special deduction the total amount of donations eligible for the special deduction and item 1 donations (limited to those paid before June 1, 2019)
Article 5-5, paragraph (2) of the Supplementary Provisions donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid donations eligible for the special deduction prescribed in paragraph (2) of that Article and donations set forth in paragraph (1), item (i) of that Article (limited to those paid before June 1, 2019) that were paid
Article 5-7, paragraph (2) of the Supplementary Provisions paid donations eligible for the special deduction" one paid before June 1, 2019)"
paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction one paid before June 1, 2019) (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of these donations
is deemed is deemed, and the phrase "June 1, 2019)" is deemed to be replaced with "June 1, 2019, and excluding the portion of the amount of interest, etc. prescribed in that paragraph to which Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applied that corresponds to the amount calculated as provided by Cabinet Order as having been appropriated to the payment of that donation.)"
Article 7-2, paragraph (4) of the Supplementary Provisions donation eligible for the special deduction donation eligible for the special deduction or a donation set forth in Article 314-7, paragraph (1), item (i) (limited to one paid before June 1, 2019)
has been sent for that person pursuant to paragraph (12) of the preceding Article has been sent for that person pursuant to paragraph (12) of the preceding Article, or a special filing notice prescribed in Article 7, paragraph (8) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019) has been sent for that person pursuant to Article 7, paragraph (12) of those Supplementary Provisions, which is to continue to be governed by the provisions then in force pursuant to Article 13, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
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**第四項** 新法第三百十四条の七第二項及び第九項の規定は、市町村民税の所得割の納税義務者が附則第一条第一号に掲げる規定の施行の日以後に支出する新法第三百十四条の七第一項第一号に掲げる寄附金について適用する。
suppl-4311-2/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-4
The provisions of Article 314-7, paragraphs (2) and (9) of the New Act apply to donations set forth in Article 314-7, paragraph (1), item (i) of the New Act that a person liable for the income levy of municipal inhabitant tax pays on or after the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions.
machine translation, not official
**第五項** 新法第三百十四条の七第二項の規定による指定を受けようとする都道府県、市町村又は特別区（次項において「都道府県等」という。）は、附則第一条第一号に掲げる規定の施行の日前においても、新法第三百十四条の七第三項の規定の例により、同項に規定する申出書を提出することができる。
suppl-4311-2/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-5
A prefecture, municipality or special ward that intends to receive a designation under Article 314-7, paragraph (2) of the New Act (referred to as a "prefecture, etc." in the following paragraph) may, even before the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, submit, in accordance with the rules of Article 314-7, paragraph (3) of the New Act, the written request prescribed in that paragraph.
machine translation, not official
**第六項** 総務大臣は、前項の規定により新法第三百十四条の七第三項に規定する申出書の提出があった場合には、附則第一条第一号に掲げる規定の施行の日前においても、新法第三百十四条の七第二項、第七項、第八項及び第十項の規定の例により、同条第二項の規定による指定、同条第七項の規定による告示及び同条第八項の規定による地方財政審議会からの意見の聴取をすることができる。この場合において、その指定を受けた都道府県等は、同日において同条第二項の規定による指定を受けたものとみなす。
suppl-4311-2/art-13/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-6
In the case where the written request prescribed in Article 314-7, paragraph (3) of the New Act has been submitted pursuant to the provisions of the preceding paragraph, the Minister for Internal Affairs and Communications may, even before the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, in accordance with the rules of Article 314-7, paragraphs (2), (7), (8) and (10) of the New Act, make the designation under paragraph (2) of that Article, give the public notice under paragraph (7) of that Article and hear the opinion of the Local Finance Council under paragraph (8) of that Article. In this case, the prefecture, etc. that received that designation is deemed to have received the designation under paragraph (2) of that Article on that date.
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**第七項** 新法附則第七条第八項から第十三項までの規定は、市町村民税の所得割の納税義務者が附則第一条第一号に掲げる規定の施行の日以後に支出する新法第三百十四条の七第二項に規定する特例控除対象寄附金について適用し、市町村民税の所得割の納税義務者が同日前に支出した旧法第三百十四条の七第一項第一号に掲げる寄附金については、なお従前の例による。この場合において、市町村民税の所得割の納税義務者が附則第一条第一号に掲げる規定の施行の日から令和元年十二月三十一日までの間に支出する新法第三百十四条の七第二項に規定する特例控除対象寄附金に係る新法附則第七条第九項及び第十三項の規定の適用については、同条第九項中「を行う」とあるのは「又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正前の地方税法附則第七条第九項に規定する申告特例の求めを行う」と、同条第十三項第三号中「特例控除対象寄附金」とあるのは「特例控除対象寄附金又は第三百十四条の七第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）」と、「送付した」とあるのは「送付し、又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正前の地方税法附則第七条第十二項の規定により同条第八項に規定する申告特例通知書を送付した」とし、市町村民税の所得割の納税義務者が平成三十一年一月一日から令和元年五月三十一日までの間に支出した旧法第三百十四条の七第一項第一号に掲げる寄附金に係る旧法附則第七条第十三項の規定の適用については、同項第三号中「送付した」とあるのは、「送付し、又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正後の地方税法附則第七条第十二項の規定により同条第八項に規定する申告特例通知書を送付した」とする。
suppl-4311-2/art-13/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-7
The provisions of Article 7, paragraphs (8) through (13) of the Supplementary Provisions of the New Act apply to donations eligible for the special deduction prescribed in Article 314-7, paragraph (2) of the New Act that a person liable for the income levy of municipal inhabitant tax pays on or after the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, and the provisions then in force continue to govern donations set forth in Article 314-7, paragraph (1), item (i) of the Former Act that a person liable for the income levy of municipal inhabitant tax paid before that date. In this case, with regard to the application of the provisions of Article 7, paragraphs (9) and (13) of the Supplementary Provisions of the New Act to donations eligible for the special deduction prescribed in Article 314-7, paragraph (2) of the New Act that a person liable for the income levy of municipal inhabitant tax pays during the period from the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions to December 31, 2019, the phrase "makes" in Article 7, paragraph (9) of the Supplementary Provisions of the New Act is deemed to be replaced with "or makes the request for the special filing procedure prescribed in Article 7, paragraph (9) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019)", the phrase "donation eligible for the special deduction" in Article 7, paragraph (13), item (iii) of the Supplementary Provisions of the New Act is deemed to be replaced with "donation eligible for the special deduction or a donation set forth in Article 314-7, paragraph (1), item (i) (limited to one paid before June 1, 2019)", and the phrase "sent" in that item is deemed to be replaced with "sent, or sent the special filing notice prescribed in Article 7, paragraph (8) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019), pursuant to Article 7, paragraph (12) of those Supplementary Provisions", and with regard to the application of the provisions of Article 7, paragraph (13) of the Supplementary Provisions of the Former Act to donations set forth in Article 314-7, paragraph (1), item (i) of the Former Act that a person liable for the income levy of municipal inhabitant tax paid during the period from January 1, 2019 to May 31, 2019, the phrase "sent" in Article 7, paragraph (13), item (iii) of the Supplementary Provisions of the Former Act is deemed to be replaced with "sent, or sent the special filing notice prescribed in Article 7, paragraph (8) of the Supplementary Provisions of the Local Tax Act after the amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019), pursuant to Article 7, paragraph (12) of those Supplementary Provisions".
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**第八項** 次項に定めるものを除き、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-4311-2/art-13/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-8
Except as provided in the following paragraph, 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 the provisions then in force continue to govern 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.
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**第九項** 新法附則第七条の五（法人の市町村民税に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用する。
suppl-4311-2/art-13/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-9
The provisions of Article 7-5 of the Supplementary Provisions of the New Act (limited to the part relating to corporate municipal inhabitant tax) apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date.
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### 第十四条
suppl-4311-2/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14
**第一項** 二年新法第三百十七条の二第六項の規定は、附則第一条第三号に掲げる規定の施行の日以後に令和二年度以後の年度分の個人の市町村民税に係る申告書を提出する場合について適用し、同日前に当該申告書を提出した場合及び同日以後に令和元年度分までの個人の市町村民税に係る申告書を提出する場合については、なお従前の例による。
suppl-4311-2/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-1
The provisions of Article 317-2, paragraph (6) of the 2020 New Act apply to the case where a return concerning individual municipal inhabitant tax for fiscal year 2020 and thereafter is submitted 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 the case where that return was submitted before that date and the case where a return concerning individual municipal inhabitant tax up to fiscal year 2019 is submitted on or after that date.
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**第二項** 二年新法第三百十七条の三の二第一項（第三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支払を受けるべき二年新法第三百十七条の二第一項に規定する給与について提出する二年新法第三百十七条の三の二第一項及び第二項に規定する申告書について適用する。
suppl-4311-2/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-2
The provisions of Article 317-3-2, paragraph (1) of the 2020 New Act (limited to the part relating to item (iii)) apply to the returns prescribed in Article 317-3-2, paragraphs (1) and (2) of the 2020 New Act that are submitted for the salary prescribed in Article 317-2, paragraph (1) of the 2020 New Act that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
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**第三項** 二年新法第三百十七条の三の三第一項の規定は、附則第一条第三号に掲げる規定の施行の日以後に支払を受けるべき新所得税法第二百三条の六第一項に規定する公的年金等（新所得税法第二百三条の七の規定の適用を受けるものを除く。）について提出する二年新法第三百十七条の三の三第一項に規定する申告書について適用する。
suppl-4311-2/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-3
The provisions of Article 317-3-3, paragraph (1) of the 2020 New Act apply to the returns prescribed in Article 317-3-3, paragraph (1) of the 2020 New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the New Income Tax Act (excluding that to which Article 203-7 of the New Income Tax Act applies) that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
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**第四項** 二年新法附則第四十四条の二第六項から第十項までの規定は、令和二年度以後の年度分の個人の市町村民税について適用し、令和元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-4311-2/art-14/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-4
The provisions of Article 44-2, paragraphs (6) through (10) of the Supplementary Provisions of the 2020 New Act apply from individual municipal inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2019.
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### 第十六条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4311-2/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16
**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、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-4311-2/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-1
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 2019, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2018.
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**第二項** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号。第四項において「平成二十三年改正法」という。）の施行の日の翌日から平成三十一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四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、なお従前の例による。
suppl-4311-2/art-16/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-2
The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011; referred to as the "2011 Local Tax Act, etc. Amendment Act" in paragraph (4)) to March 31, 2019.
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**第三項** 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間に新たに取得された旧法附則第十五条第十一項に規定する設備に対して課する固定資産税については、なお従前の例による。
suppl-4311-2/art-16/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-3
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2017 to March 31, 2019.
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**第四項** 平成二十三年改正法の施行の日の翌日から平成三十一年三月三十一日までの間に新たに製造された旧法附則第十五条第十六項に規定する車両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-4311-2/art-16/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-4
The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were newly manufactured during the period from the day following the date of enforcement of the 2011 Local Tax Act, etc. Amendment Act to March 31, 2019.
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**第五項** 平成二十七年四月一日から平成三十一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三十三項に規定する機械類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-4311-2/art-16/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-5
The provisions then in force continue to govern fixed assets tax imposed on machinery prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2015 to March 31, 2019.
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**第六項** 平成二十八年四月一日から平成三十一年三月三十一日までの間に新設された旧法附則第十五条第四十一項に規定する設備に対して課する固定資産税については、なお従前の例による。
suppl-4311-2/art-16/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-6
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (41) of the Supplementary Provisions of the Former Act that was newly established during the period from April 1, 2016 to March 31, 2019.
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**第七項** 施行日から附則第一条第十一号に掲げる規定の施行の日の前日までの間における新法附則第十七条の二第五項の表附則第十五条第十三項、第二十項、第二十三項、第二十四項、第二十七項、第四十三項から第四十五項まで及び第四十八項から第五十項まで、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、第二十項、第二十三項、第二十四項、第二十七項、第四十三項から第四十五項まで及び第四十八項から第五十項まで、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「及び第四十八項から第五十項まで」とあるのは、「、第四十八項及び第四十九項」とする。
suppl-4311-2/art-16/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-7
With regard to the application of the provisions in the rows for Article 15, paragraphs (13), (20), (23), (24), (27), (43) through (45) and (48) through (50), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table of Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act and in the rows for Article 15, paragraphs (13), (20), (23), (24), (27), (43) through (45) and (48) through (50), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table of Article 17-2, paragraph (6) of the Supplementary Provisions of the New Act during the period from the Effective Date to the day preceding the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions, the phrase "and (48) through (50)" in those provisions is deemed to be replaced with ", (48) and (49)".
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### 第十七条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax
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suppl-4311-2/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-17
**第一項** 新法の規定中軽自動車税に関する部分は、令和元年度分の軽自動車税について適用し、平成三十年度分までの軽自動車税については、なお従前の例による。
suppl-4311-2/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-17/par-1
The provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal year 2019, and the provisions then in force continue to govern light motor vehicle tax up to fiscal year 2018.
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**第二項** 前項の規定によりなお従前の例によることとされた旧法附則第五十七条第五項、第七項又は第九項の規定により納税義務を免除される平成二十九年度分及び平成三十年度分の軽自動車税に係る地方団体の徴収金に係る同条第十項の規定による還付又は同条第十一項の規定による充当については、なお従前の例による。
suppl-4311-2/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-17/par-2
With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under paragraph (11) of that Article relating to local government levies concerning light motor vehicle tax for fiscal year 2017 and fiscal year 2018 for which tax liability is exempted under paragraph (5), (7) or (9) of that Article as continued to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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### 第十八条
suppl-4311-2/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18
**第一項** 別段の定めがあるものを除き、元年十月新法の規定中軽自動車税の環境性能割に関する部分は、附則第一条第二号に掲げる規定の施行の日以後に取得された三輪以上の軽自動車に対して課する軽自動車税の環境性能割について適用する。
suppl-4311-2/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-1
Except as otherwise provided, the provisions of the Local Tax Act as Amended in October 2019 relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired on or after 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** 附則第一条第二号に掲げる規定の施行の日以後最初に行う地方税法第四百四十六条第三項の規定による見直しは、同項の規定にかかわらず、令和三年四月一日以後に同条第一項又は第二項の規定の適用を受ける三輪以上の軽自動車の範囲について行うものとする。
suppl-4311-2/art-18/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-2
The first review conducted under Article 446, paragraph (3) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which Article 446, paragraph (1) or (2) of the Local Tax Act applies on or after April 1, 2021.
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**第三項** 附則第一条第二号に掲げる規定の施行の日以後最初に行う地方税法第四百五十一条第五項の規定による見直しは、同項の規定にかかわらず、令和三年四月一日以後に同条第一項から第四項までの規定の適用を受ける三輪以上の軽自動車の範囲について行うものとする。
suppl-4311-2/art-18/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-3
The first review conducted under Article 451, paragraph (5) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which Article 451, paragraphs (1) through (4) of the Local Tax Act apply on or after April 1, 2021.
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**第四項** 元年十月新法の規定中軽自動車税の種別割に関する部分は、令和二年度以後の年度分の軽自動車税の種別割について適用する。
suppl-4311-2/art-18/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-4
The provisions of the Local Tax Act as Amended in October 2019 relating to the type-based levy of light motor vehicle tax apply from the type-based levy of light motor vehicle tax for fiscal year 2020.
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### 第十九条
suppl-4311-2/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-19
**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の規定中軽自動車税の種別割に関する部分は、令和三年度以後の年度分の軽自動車税の種別割について適用し、令和二年度分までの軽自動車税の種別割については、なお従前の例による。
suppl-4311-2/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-19/par-1
The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions relating to the type-based levy of light motor vehicle tax apply from the type-based levy of light motor vehicle tax for fiscal year 2021, and the provisions then in force continue to govern the type-based levy of light motor vehicle tax up to fiscal year 2020.
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### 第二十条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
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suppl-4311-2/art-20 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-20
**第一項** 新法第七百一条の四十一第二項の規定は、施行日以後に終了する事業年度分の法人の事業及び令和元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令和元年前の年分の個人の事業及び令和元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-4311-2/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-20/par-1
The provisions of Article 701-41, paragraph (2) of the New Act apply to business office tax to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the year 2019 and thereafter (excluding a business of an individual abolished before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of a corporation for business years that ended before the Effective Date, and on the business of an individual for years before 2019 and the business of an individual for 2019 that was abolished before the Effective Date.
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### 第二十一条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
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suppl-4311-2/art-21 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-21
**第一項** 新法の規定中都市計画税に関する部分は、令和元年度以後の年度分の都市計画税について適用し、平成三十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-4311-2/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-21/par-1
The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 2019, and the provisions then in force continue to govern city planning tax up to fiscal year 2018.
machine translation, not official
### 第二十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4311-2/art-27 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-27
**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及び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-4311-2/art-27/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-27/par-1
With regard to the application of penal provisions to acts committed before this Act (or, 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 with respect to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第二十八条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4311-2/art-28 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-28
**第一項** この附則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-4311-2/art-28/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-28/par-1
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
---
## Cites
- suppl-4311-2/art-1/par-1/item-1: 次条第二項から第四項まで → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4311-2/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-2
- suppl-4311-2/art-1/par-1/item-1: 次条第二項から第四項まで → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4311-2/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-3
- suppl-4311-2/art-1/par-1/item-1: 次条第二項から第四項まで → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4311-2/art-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-4
- suppl-4311-2/art-1/par-1/item-1: 第七項 → 地方税法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4311-2/art-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-7
- suppl-4311-2/art-1/par-1/item-1: 附則第十三条第二項から第四項まで → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4311-2/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-2
- suppl-4311-2/art-1/par-1/item-1: 附則第十三条第二項から第四項まで → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4311-2/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-3
- suppl-4311-2/art-1/par-1/item-1: 附則第十三条第二項から第四項まで → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4311-2/art-13/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-4
- suppl-4311-2/art-1/par-1/item-1: 第七項 → 地方税法 附則第十三条第七項 (Supplementary Provisions, Article 13, paragraph (7)), suppl-4311-2/art-13/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-7
- suppl-4311-2/art-1/par-1/item-2: 次号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4311-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3
- suppl-4311-2/art-1/par-1/item-2: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4311-2/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6
- suppl-4311-2/art-1/par-1/item-2: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4311-2/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11
- suppl-4311-2/art-1/par-1/item-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4311-2/art-18 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18
- suppl-4311-2/art-1/par-1/item-3: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4311-2/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3
- suppl-4311-2/art-1/par-1/item-3: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4311-2/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14
- suppl-4311-2/art-1/par-1/item-4: 次号から第八号まで → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4311-2/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-5
- suppl-4311-2/art-1/par-1/item-4: 次号から第八号まで → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4311-2/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-6
- suppl-4311-2/art-1/par-1/item-4: 次号から第八号まで → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4311-2/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-7
- suppl-4311-2/art-1/par-1/item-4: 次号から第八号まで → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4311-2/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-8
- suppl-4311-2/art-1/par-1/item-4: 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-4311-2/art-1/par-1/item-13 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-13
- suppl-4311-2/art-1/par-1/item-6: 附則第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4311-2/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12/par-2
- suppl-4311-2/art-1/par-1/item-6: 第十九条 → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4311-2/art-19 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-19
- suppl-4311-2/art-1/par-1/item-8: 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-4311-2/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12/par-1
- suppl-4311-2/art-1/par-1/item-13: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4311-2/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-8
- suppl-4311-2/art-2/par-2: 新法第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1
- suppl-4311-2/art-2/par-2: 第十一項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/en/local-tax-act/art-37-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-11
- suppl-4311-2/art-2/par-3: 新法第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1
- suppl-4311-2/art-2/par-3: 第十一項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/en/local-tax-act/art-37-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-11
- suppl-4311-2/art-2/par-3: 第一号 → 地方税法 第三十七条の二第一項第一号 (Article 37-2, paragraph (1), item (i)), art-37-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1/item-1
- suppl-4311-2/art-2/par-3: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1
- suppl-4311-2/art-2/par-3: 附則第五条の七第一項 → 地方税法 附則第五条の七第一項 (Supplementary Provisions, Article 5-7, paragraph (1)), suppl-3251-226/art-5-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-1
- suppl-4311-2/art-2/par-3: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
- suppl-4311-2/art-2/par-3: 附則第七条の二第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-1
- suppl-4311-2/art-2/par-3: 地方税法等の一部を改正する法律（平成三十一年法律第二号）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-4311-2/art-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-7
- suppl-4311-2/art-2/par-3: 同法第一条 → e-Gov law 431AC0000000002, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4311-2/art-2/par-4: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2
- suppl-4311-2/art-2/par-4: 第九項 → 地方税法 第三十七条の二第九項 (Article 37-2, paragraph (9)), art-37-2/par-9 — https://japanlaw.org/en/local-tax-act/art-37-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-9
- suppl-4311-2/art-2/par-4: 前条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1
- suppl-4311-2/art-2/par-4: 新法第三十七条の二第一項第一号 → 地方税法 第三十七条の二第一項第一号 (Article 37-2, paragraph (1), item (i)), art-37-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1/item-1
- suppl-4311-2/art-2/par-5: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2
- suppl-4311-2/art-2/par-5: 次項 → 地方税法 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4311-2/art-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-6
- suppl-4311-2/art-2/par-5: 前条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1
- suppl-4311-2/art-2/par-5: 新法第三十七条の二第三項 → 地方税法 第三十七条の二第三項 (Article 37-2, paragraph (3)), art-37-2/par-3 — https://japanlaw.org/en/local-tax-act/art-37-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-3
- suppl-4311-2/art-2/par-6: 前項 → 地方税法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4311-2/art-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-5
- suppl-4311-2/art-2/par-6: 新法第三十七条の二第三項 → 地方税法 第三十七条の二第三項 (Article 37-2, paragraph (3)), art-37-2/par-3 — https://japanlaw.org/en/local-tax-act/art-37-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-3
- suppl-4311-2/art-2/par-6: 前条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1
- suppl-4311-2/art-2/par-6: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2
- suppl-4311-2/art-2/par-6: 第七項 → 地方税法 第三十七条の二第七項 (Article 37-2, paragraph (7)), art-37-2/par-7 — https://japanlaw.org/en/local-tax-act/art-37-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-7
- suppl-4311-2/art-2/par-6: 第八項 → 地方税法 第三十七条の二第八項 (Article 37-2, paragraph (8)), art-37-2/par-8 — https://japanlaw.org/en/local-tax-act/art-37-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-8
- suppl-4311-2/art-2/par-6: 第十項 → 地方税法 第三十七条の二第十項 (Article 37-2, paragraph (10)), art-37-2/par-10 — https://japanlaw.org/en/local-tax-act/art-37-2/par-10 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-10
- suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3251-226/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-1
- suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3251-226/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-2
- suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3251-226/art-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-3
- suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-3251-226/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-4
- suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-5
- suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-3251-226/art-7/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-6
- suppl-4311-2/art-2/par-7: 前条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1
- suppl-4311-2/art-2/par-7: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2
- suppl-4311-2/art-2/par-7: 地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条 → e-Gov law 431AC0000000002, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4311-2/art-2/par-7: 同条第六項第三号 → 地方税法 附則第七条第六項第三号 (Supplementary Provisions, Article 7, paragraph (6), item (iii)), suppl-3251-226/art-7/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-6/item-3
- suppl-4311-2/art-2/par-7: 第三十七条の二第一項第一号 → 地方税法 第三十七条の二第一項第一号 (Article 37-2, paragraph (1), item (i)), art-37-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1/item-1
- suppl-4311-2/art-2/par-8: 次項 → 地方税法 附則第二条第九項 (Supplementary Provisions, Article 2, paragraph (9)), suppl-4311-2/art-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-9
- suppl-4311-2/art-2/par-9: 新法附則第七条の五 → 地方税法 附則第七条の五 (Supplementary Provisions, Article 7-5), suppl-3251-226/art-7-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-5
- suppl-4311-2/art-3/par-1: 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-4311-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3
- suppl-4311-2/art-3/par-1: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4311-2/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3
- suppl-4311-2/art-3/par-1: 附則第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4311-2/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14
- suppl-4311-2/art-3/par-1: 第四十五条の二第六項 → 地方税法 第四十五条の二第六項 (Article 45-2, paragraph (6)), art-45-2/par-6 — https://japanlaw.org/en/local-tax-act/art-45-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-6
- suppl-4311-2/art-3/par-2: 二年新法第四十五条の三の二第一項 → 地方税法 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-1
- suppl-4311-2/art-3/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-4311-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3
- suppl-4311-2/art-3/par-2: 二年新法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-4311-2/art-3/par-2: 第二項 → 地方税法 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-3
- suppl-4311-2/art-3/par-3: 二年新法第四十五条の三の三第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1
- suppl-4311-2/art-3/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-4311-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3
- suppl-4311-2/art-3/par-3: 所得税法等の一部を改正する法律（平成三十一年法律第六号）第一条 → e-Gov law 431AC0000000006, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4311-2/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-4311-2/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-3
- suppl-4311-2/art-3/par-3: 附則第十四条第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4311-2/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-3
- suppl-4311-2/art-3/par-3: 新所得税法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/en/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7
- suppl-4311-2/art-3/par-4: 二年新法附則第四十四条の二第一項から第五項まで → 地方税法 附則第四十四条の二第一項 (Supplementary Provisions, Article 44-2, paragraph (1)), suppl-3251-226/art-44-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-1
- suppl-4311-2/art-3/par-4: 二年新法附則第四十四条の二第一項から第五項まで → 地方税法 附則第四十四条の二第二項 (Supplementary Provisions, Article 44-2, paragraph (2)), suppl-3251-226/art-44-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-2
- suppl-4311-2/art-3/par-4: 二年新法附則第四十四条の二第一項から第五項まで → 地方税法 附則第四十四条の二第三項 (Supplementary Provisions, Article 44-2, paragraph (3)), suppl-3251-226/art-44-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-3
- suppl-4311-2/art-3/par-4: 二年新法附則第四十四条の二第一項から第五項まで → 地方税法 附則第四十四条の二第四項 (Supplementary Provisions, Article 44-2, paragraph (4)), suppl-3251-226/art-44-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-4
- suppl-4311-2/art-3/par-4: 二年新法附則第四十四条の二第一項から第五項まで → 地方税法 附則第四十四条の二第五項 (Supplementary Provisions, Article 44-2, paragraph (5)), suppl-3251-226/art-44-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-5
- suppl-4311-2/art-5/par-1: 新法附則第八条の五 → 地方税法 附則第八条の四 (Supplementary Provisions, Article 8-4), suppl-3251-226/art-8-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-4
- suppl-4311-2/art-5/par-2: 新法附則第九条第二十二項 → 地方税法 附則第九条第二十項 (Supplementary Provisions, Article 9, paragraph (20)), suppl-3251-226/art-9/par-20 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-20
- suppl-4311-2/art-6/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-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- suppl-4311-2/art-6/par-1: 附則第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4311-2/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11
- suppl-4311-2/art-6/par-1: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4311-2/art-18 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18
- suppl-4311-2/art-6/par-1: 第七十二条の二十四の七 → 地方税法 第七十二条の二十四の七 (Article 72-24-7), art-72-24-7 — https://japanlaw.org/en/local-tax-act/art-72-24-7 · https://japanlaw.org/l/325AC0000000226/art-72-24-7
- suppl-4311-2/art-6/par-1: 附則第九条の二 → 地方税法 附則第九条の二 (Supplementary Provisions, Article 9-2), suppl-3251-226/art-9-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2
- suppl-4311-2/art-6/par-1: 第九条の二の二 → 地方税法 附則第九条の二の二 (Supplementary Provisions, Article 9-2-2), suppl-3251-226/art-9-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2
- suppl-4311-2/art-6/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- suppl-4311-2/art-6/par-2: 地方税法第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1
- suppl-4311-2/art-8/par-1: 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-4311-2/art-1/par-1/item-13 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-13
- suppl-4311-2/art-8/par-1: 地方税法第七十三条の二十七の六第一項 → 地方税法 第七十三条の二十七の六第一項 (Article 73-27-6, paragraph (1)), art-73-27-6/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-1
- suppl-4311-2/art-10/par-2: 前項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4311-2/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-10/par-1
- suppl-4311-2/art-11/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-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- suppl-4311-2/art-11/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- suppl-4311-2/art-11/par-3: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- suppl-4311-2/art-11/par-4: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- suppl-4311-2/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-4311-2/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-8
- suppl-4311-2/art-12/par-2: 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-4311-2/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-6
- suppl-4311-2/art-13/par-2: 新法第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/art-314-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1
- suppl-4311-2/art-13/par-2: 第十一項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/en/local-tax-act/art-314-7/par-11 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-11
- suppl-4311-2/art-13/par-3: 新法第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/art-314-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1
- suppl-4311-2/art-13/par-3: 第十一項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/en/local-tax-act/art-314-7/par-11 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-11
- suppl-4311-2/art-13/par-3: 第一号 → 地方税法 第三百十四条の七第一項第一号 (Article 314-7, paragraph (1), item (i)), art-314-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-314-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1/item-1
- suppl-4311-2/art-13/par-3: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2
- suppl-4311-2/art-13/par-3: 附則第五条の七第二項 → 地方税法 附則第五条の七第二項 (Supplementary Provisions, Article 5-7, paragraph (2)), suppl-3251-226/art-5-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-2
- suppl-4311-2/art-13/par-3: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
- suppl-4311-2/art-13/par-3: 附則第七条の二第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-4
- suppl-4311-2/art-13/par-3: 地方税法等の一部を改正する法律（平成三十一年法律第二号）附則第十三条第七項 → 地方税法 附則第十三条第七項 (Supplementary Provisions, Article 13, paragraph (7)), suppl-4311-2/art-13/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-7
- suppl-4311-2/art-13/par-3: 同法第一条 → e-Gov law 431AC0000000002, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4311-2/art-13/par-4: 新法第三百十四条の七第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/en/local-tax-act/art-314-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-2
- suppl-4311-2/art-13/par-4: 第九項 → 地方税法 第三百十四条の七第九項 (Article 314-7, paragraph (9)), art-314-7/par-9 — https://japanlaw.org/en/local-tax-act/art-314-7/par-9 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-9
- suppl-4311-2/art-13/par-4: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1
- suppl-4311-2/art-13/par-4: 新法第三百十四条の七第一項第一号 → 地方税法 第三百十四条の七第一項第一号 (Article 314-7, paragraph (1), item (i)), art-314-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-314-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1/item-1
- suppl-4311-2/art-13/par-5: 新法第三百十四条の七第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/en/local-tax-act/art-314-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-2
- suppl-4311-2/art-13/par-5: 次項 → 地方税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-4311-2/art-13/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-6
- suppl-4311-2/art-13/par-5: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1
- suppl-4311-2/art-13/par-5: 新法第三百十四条の七第三項 → 地方税法 第三百十四条の七第三項 (Article 314-7, paragraph (3)), art-314-7/par-3 — https://japanlaw.org/en/local-tax-act/art-314-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-3
- suppl-4311-2/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-4311-2/art-13/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-5
- suppl-4311-2/art-13/par-6: 新法第三百十四条の七第三項 → 地方税法 第三百十四条の七第三項 (Article 314-7, paragraph (3)), art-314-7/par-3 — https://japanlaw.org/en/local-tax-act/art-314-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-3
- suppl-4311-2/art-13/par-6: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1
- suppl-4311-2/art-13/par-6: 新法第三百十四条の七第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/en/local-tax-act/art-314-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-2
- suppl-4311-2/art-13/par-6: 第七項 → 地方税法 第三百十四条の七第七項 (Article 314-7, paragraph (7)), art-314-7/par-7 — https://japanlaw.org/en/local-tax-act/art-314-7/par-7 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-7
- suppl-4311-2/art-13/par-6: 第八項 → 地方税法 第三百十四条の七第八項 (Article 314-7, paragraph (8)), art-314-7/par-8 — https://japanlaw.org/en/local-tax-act/art-314-7/par-8 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-8
- suppl-4311-2/art-13/par-6: 第十項 → 地方税法 第三百十四条の七第十項 (Article 314-7, paragraph (10)), art-314-7/par-10 — https://japanlaw.org/en/local-tax-act/art-314-7/par-10 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-10
- suppl-4311-2/art-13/par-7: 新法附則第七条第八項から第十三項まで → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-3251-226/art-7/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-10
- suppl-4311-2/art-13/par-7: 新法附則第七条第八項から第十三項まで → 地方税法 附則第七条第十一項 (Supplementary Provisions, Article 7, paragraph (11)), suppl-3251-226/art-7/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-11
- suppl-4311-2/art-13/par-7: 新法附則第七条第八項から第十三項まで → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-12
- suppl-4311-2/art-13/par-7: 新法附則第七条第八項から第十三項まで → 地方税法 附則第七条第十三項 (Supplementary Provisions, Article 7, paragraph (13)), suppl-3251-226/art-7/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-13
- suppl-4311-2/art-13/par-7: 新法附則第七条第八項から第十三項まで → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-3251-226/art-7/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-8
- suppl-4311-2/art-13/par-7: 新法附則第七条第八項から第十三項まで → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3251-226/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-9
- suppl-4311-2/art-13/par-7: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1
- suppl-4311-2/art-13/par-7: 新法第三百十四条の七第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/en/local-tax-act/art-314-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-2
- suppl-4311-2/art-13/par-7: 地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条 → e-Gov law 431AC0000000002, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4311-2/art-13/par-7: 同条第十三項第三号 → 地方税法 附則第七条第十三項第三号 (Supplementary Provisions, Article 7, paragraph (13), item (iii)), suppl-3251-226/art-7/par-13/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-13/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-13/item-3
- suppl-4311-2/art-13/par-7: 第三百十四条の七第一項第一号 → 地方税法 第三百十四条の七第一項第一号 (Article 314-7, paragraph (1), item (i)), art-314-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-314-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1/item-1
- suppl-4311-2/art-13/par-8: 次項 → 地方税法 附則第十三条第九項 (Supplementary Provisions, Article 13, paragraph (9)), suppl-4311-2/art-13/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-9
- suppl-4311-2/art-13/par-9: 新法附則第七条の五 → 地方税法 附則第七条の五 (Supplementary Provisions, Article 7-5), suppl-3251-226/art-7-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-5
- suppl-4311-2/art-14/par-1: 二年新法第三百十七条の二第六項 → 地方税法 第三百十七条の二第六項 (Article 317-2, paragraph (6)), art-317-2/par-6 — https://japanlaw.org/en/local-tax-act/art-317-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-6
- suppl-4311-2/art-14/par-1: 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-4311-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3
- suppl-4311-2/art-14/par-2: 二年新法第三百十七条の三の二第一項 → 地方税法 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-1
- suppl-4311-2/art-14/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-4311-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3
- suppl-4311-2/art-14/par-2: 二年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-4311-2/art-14/par-2: 第二項 → 地方税法 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-3
- suppl-4311-2/art-14/par-3: 二年新法第三百十七条の三の三第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-1
- suppl-4311-2/art-14/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-4311-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3
- suppl-4311-2/art-14/par-3: 新所得税法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/en/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7
- suppl-4311-2/art-14/par-4: 二年新法附則第四十四条の二第六項から第十項まで → 地方税法 附則第四十四条の二第十項 (Supplementary Provisions, Article 44-2, paragraph (10)), suppl-3251-226/art-44-2/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-10
- suppl-4311-2/art-14/par-4: 二年新法附則第四十四条の二第六項から第十項まで → 地方税法 附則第四十四条の二第六項 (Supplementary Provisions, Article 44-2, paragraph (6)), suppl-3251-226/art-44-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-6
- suppl-4311-2/art-14/par-4: 二年新法附則第四十四条の二第六項から第十項まで → 地方税法 附則第四十四条の二第七項 (Supplementary Provisions, Article 44-2, paragraph (7)), suppl-3251-226/art-44-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-7
- suppl-4311-2/art-14/par-4: 二年新法附則第四十四条の二第六項から第十項まで → 地方税法 附則第四十四条の二第八項 (Supplementary Provisions, Article 44-2, paragraph (8)), suppl-3251-226/art-44-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-8
- suppl-4311-2/art-14/par-4: 二年新法附則第四十四条の二第六項から第十項まで → 地方税法 附則第四十四条の二第九項 (Supplementary Provisions, Article 44-2, paragraph (9)), suppl-3251-226/art-44-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-9
- suppl-4311-2/art-16/par-2: 第四項 → 地方税法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4311-2/art-16/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-4
- suppl-4311-2/art-16/par-7: 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-4311-2/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-11
- suppl-4311-2/art-16/par-7: 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-4311-2/art-16/par-7: 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-4311-2/art-17/par-2: 前項 → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-4311-2/art-17/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-17/par-1
- suppl-4311-2/art-18/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-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- suppl-4311-2/art-18/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- suppl-4311-2/art-18/par-3: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- suppl-4311-2/art-18/par-3: 同条第一項から第四項まで → 地方税法 第四百五十一条第一項 (Article 451, paragraph (1)), art-451/par-1 — https://japanlaw.org/en/local-tax-act/art-451/par-1 · https://japanlaw.org/l/325AC0000000226/art-451/par-1
- suppl-4311-2/art-18/par-3: 同条第一項から第四項まで → 地方税法 第四百五十一条第二項 (Article 451, paragraph (2)), art-451/par-2 — https://japanlaw.org/en/local-tax-act/art-451/par-2 · https://japanlaw.org/l/325AC0000000226/art-451/par-2
- suppl-4311-2/art-18/par-3: 同条第一項から第四項まで → 地方税法 第四百五十一条第三項 (Article 451, paragraph (3)), art-451/par-3 — https://japanlaw.org/en/local-tax-act/art-451/par-3 · https://japanlaw.org/l/325AC0000000226/art-451/par-3
- suppl-4311-2/art-18/par-3: 同条第一項から第四項まで → 地方税法 第四百五十一条第四項 (Article 451, paragraph (4)), art-451/par-4 — https://japanlaw.org/en/local-tax-act/art-451/par-4 · https://japanlaw.org/l/325AC0000000226/art-451/par-4
- suppl-4311-2/art-19/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-4311-2/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-6
- suppl-4311-2/art-20/par-1: 新法第七百一条の四十一第二項 → 地方税法 第七百一条の四十一第二項 (Article 701-41, paragraph (2)), art-701-41/par-2 — https://japanlaw.org/en/local-tax-act/art-701-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-2
- suppl-4311-2/art-27/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4311-2/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1
- suppl-4311-2/art-27/par-1: この条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4311-2/art-27 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-27
## Cited by
44 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第十二条の四第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1
- 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1
- 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3
- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-4
- 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-4311-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-6
- 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-4311-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-8
- 地方税法 附則第一条第一項第十三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-13
- 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-4311-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/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-4311-2/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/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-4311-2/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/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-4311-2/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/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-4311-2/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-7
- 地方税法 附則第二条第八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-8
- 地方税法 附則第三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-1
- 地方税法 附則第三条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-2
- 地方税法 附則第三条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-3
- 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6/par-1
- 地方税法 附則第六条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6/par-2
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-8/par-1
- 地方税法 附則第十条第二項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-10/par-2
- 地方税法 附則第十一条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-1
- 地方税法 附則第十一条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-2
- 地方税法 附則第十一条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-3
- 地方税法 附則第十一条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-11/par-4
- 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/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-4311-2/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-12/par-2
- 地方税法 附則第十三条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-3
- 地方税法 附則第十三条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-4
- 地方税法 附則第十三条第五項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-5
- 地方税法 附則第十三条第六項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-6
- 地方税法 附則第十三条第七項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-7
- 地方税法 附則第十三条第八項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-8
- 地方税法 附則第十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-1
- 地方税法 附則第十四条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-2
- 地方税法 附則第十四条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-3
- 地方税法 附則第十六条第二項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-2
- 地方税法 附則第十六条第七項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-16/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-16/par-7
- 地方税法 附則第十七条第二項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-17/par-2
- 地方税法 附則第十八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-1
- 地方税法 附則第十八条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-2
- 地方税法 附則第十八条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-3
- 地方税法 附則第十九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-19/par-1
- 地方税法 附則第二十七条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-27/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-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, 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-20261027T214204-247, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-301, 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-20261027T214204-301, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-302, 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