# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5021-26. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-5021-26` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5021-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-26 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 令和二年四月三〇日法律第二六号 suppl-5021-26 · https://japanlaw.org/en/local-tax-act/suppl-5021-26 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5021-26/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-1 **第一項** この法律は、公布の日から施行する。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-5021-26/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第二条（次号に掲げる改正規定を除く。）の規定並びに附則第三条及び第四条の規定　令和三年一月一日 suppl-5021-26/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-1/par-1/item-1 the provisions of Article 2 (excluding the amending provisions listed in the following item) and the provisions of Articles 3 and 4 of the Supplementary Provisions: January 1, 2021; machine translation, not official **二** 第二条中地方税法第二十条の十三の改正規定及び同法附則に十三条を加える改正規定並びに第四条の規定並びに附則第六条の規定　令和三年四月一日 suppl-5021-26/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-1/par-1/item-2 the provisions of Article 2 amending Article 20-13 of the Local Tax Act and adding 13 Articles to the Supplementary Provisions of that Act, the provisions of Article 4, and the provisions of Article 6 of the Supplementary Provisions: April 1, 2021. machine translation, not official ### 第二条（新型コロナウイルス感染症等に係る徴収猶予の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions for Deferral of Collection Related to Novel Coronavirus Disease, etc. caption: machine translation, not official suppl-5021-26/art-2 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-2 **第一項** この法律の施行の日から二月を経過した日前に納付し、又は納入すべき地方団体の徴収金については、第一条の規定による改正後の地方税法附則第五十九条第一項中「その地方団体の徴収金の納期限内」とあるのは「地方税法等の一部を改正する法律（令和二年法律第二十六号）の施行の日（以下この項において「施行日」という。）から二月を経過する日まで」と、「その地方団体の徴収金の納期限後」とあるのは「施行日から二月を経過した日以後」として、同項の規定を適用する。 suppl-5021-26/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-2/par-1 With regard to local government levies to be paid or remitted before the day on which two months have elapsed from the date of enforcement of this Act, the provisions of Article 59, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 apply, with the phrase "within the due date for payment of those local government levies" in that paragraph replaced with "until the day on which two months elapse from the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) (hereinafter in this paragraph referred to as the 'Effective Date')" and the phrase "after the due date for payment of those local government levies" replaced with "on or after the day on which two months have elapsed from the Effective Date". machine translation, not official ### 第三条（新型コロナウイルス感染症等に係る個人の道府県民税の寄附金税額控除の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions for Tax Credits for Donations under Individual Prefectural Inhabitant Tax Related to Novel Coronavirus Disease, etc. caption: machine translation, not official suppl-5021-26/art-3 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-3 **第一項** 道府県民税の所得割の納税義務者が、新型コロナウイルス感染症等の影響に対応するための国税関係法律の臨時特例に関する法律（令和二年法律第二十五号）第五条第四項に規定する指定行事（次条において「指定行事」という。）の同法第五条第一項に規定する中止等（次条において「中止等」という。）により生じた同項に規定する入場料金等払戻請求権（以下この条及び次条において「入場料金等払戻請求権」という。）の行使を令和二年二月一日から政令で定める日までの間にした場合において、当該入場料金等払戻請求権の行使による払戻しをした者に対して政令で定める期間内に当該払戻しを受けた金額以下の金額の寄附金の支出をしたときは、当該寄附金の支出を同項に規定する入場料金等払戻請求権の全部又は一部の放棄（次条において「入場料金等払戻請求権の放棄」という。）と、当該支出をした寄附金の額を当該放棄をした部分の入場料金等払戻請求権の価額とみなして、附則第一条第一号に掲げる規定による改正後の地方税法（次条において「三年新法」という。）附則第六十条第一項及び第二項の規定を適用することができる。 suppl-5021-26/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-3/par-1 Where a person liable for the income levy of prefectural inhabitant tax has exercised, during the period from February 1, 2020 to the date specified by Cabinet Order, the right to claim a refund of admission fees, etc. prescribed in Article 5, paragraph (1) of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020) that arose due to the cancellation, etc. prescribed in that paragraph (referred to as "cancellation, etc." in the following Article) of a designated event prescribed in Article 5, paragraph (4) of that Act (referred to as "designated event" in the following Article) (hereinafter in this Article and the following Article referred to as the "right to claim a refund of admission fees, etc."), and has made a donation, within the period specified by Cabinet Order, to the person who made the refund pursuant to the exercise of that right, in an amount not exceeding the amount refunded, the provisions of Article 60, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (i) of the Supplementary Provisions (referred to as the "2021 New Act" in the following Article) may be applied, deeming that donation to be a waiver of all or part of the right to claim a refund of admission fees, etc. prescribed in Article 5, paragraph (1) of that Act (referred to as the "waiver of the right to claim a refund of admission fees, etc." in the following Article), and deeming the amount of the donation made to be the value of the right to claim a refund of admission fees, etc. for the portion waived. machine translation, not official ### 第四条（新型コロナウイルス感染症等に係る個人の市町村民税の寄附金税額控除の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions for Tax Credits for Donations under Individual Municipal Inhabitant Tax Related to Novel Coronavirus Disease, etc. caption: machine translation, not official suppl-5021-26/art-4 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-4 **第一項** 市町村民税の所得割の納税義務者が、指定行事の中止等により生じた入場料金等払戻請求権の行使を令和二年二月一日から政令で定める日までの間にした場合において、当該入場料金等払戻請求権の行使による払戻しをした者に対して政令で定める期間内に当該払戻しを受けた金額以下の金額の寄附金の支出をしたときは、当該寄附金の支出を入場料金等払戻請求権の放棄と、当該支出をした寄附金の額を当該放棄をした部分の入場料金等払戻請求権の価額とみなして、三年新法附則第六十条第三項及び第四項の規定を適用することができる。 suppl-5021-26/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-4/par-1 Where a person liable for the income levy of municipal inhabitant tax has exercised, during the period from February 1, 2020 to the date specified by Cabinet Order, the right to claim a refund of admission fees, etc. that arose due to the cancellation, etc. of a designated event, and has made a donation, within the period specified by Cabinet Order, to the person who made the refund pursuant to the exercise of that right, in an amount not exceeding the amount refunded, the provisions of Article 60, paragraphs (3) and (4) of the Supplementary Provisions of the 2021 New Act may be applied, deeming that donation to be a waiver of the right to claim a refund of admission fees, etc., and deeming the amount of the donation made to be the value of the right to claim a refund of admission fees, etc. for the portion waived. machine translation, not official ### 第五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5021-26/art-5 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-5 **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-5021-26/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-5/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-5021-26/art-1/par-1/item-1: 次号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5021-26/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-1/par-1/item-2 - suppl-5021-26/art-1/par-1/item-1: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5021-26/art-3 — https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-3 - suppl-5021-26/art-1/par-1/item-1: 第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-5021-26/art-4 — https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-4 - suppl-5021-26/art-2/par-1: 地方税法附則第五十九条第一項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1 - suppl-5021-26/art-3/par-1: 新型コロナウイルス感染症等の影響に対応するための国税関係法律の臨時特例に関する法律（令和二年法律第二十五号）第五条第四項 → e-Gov law 502AC0000000025, 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — not held in this collection - suppl-5021-26/art-3/par-1: 次条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-5021-26/art-4 — https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-4 - suppl-5021-26/art-3/par-1: 同法第五条第一項 → e-Gov law 502AC0000000025, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-5021-26/art-3/par-1: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5021-26/art-3 — https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-3 - suppl-5021-26/art-3/par-1: 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-5021-26/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-1/par-1/item-1 - suppl-5021-26/art-3/par-1: 附則第六十条第一項 → 地方税法 附則第六十条第一項 (Supplementary Provisions, Article 60, paragraph (1)), suppl-3251-226/art-60/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-60/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-1 - suppl-5021-26/art-3/par-1: 第二項 → 地方税法 附則第六十条第二項 (Supplementary Provisions, Article 60, paragraph (2)), suppl-3251-226/art-60/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-60/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-2 - suppl-5021-26/art-4/par-1: 三年新法附則第六十条第三項 → 地方税法 附則第六十条第三項 (Supplementary Provisions, Article 60, paragraph (3)), suppl-3251-226/art-60/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-60/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-3 - suppl-5021-26/art-4/par-1: 第四項 → 地方税法 附則第六十条第四項 (Supplementary Provisions, Article 60, paragraph (4)), suppl-3251-226/art-60/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-60/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-1/par-1/item-1 - 地方税法 附則第三条第一項（新型コロナウイルス感染症等に係る個人の道府県民税の寄附金税額控除の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-3/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-20261027T202151-356, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-356, 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-20261027T214204-247, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-257, 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