# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四条 (Supplementary Provisions, Article 4)（道府県民税に関する経過措置） — address `suppl-5021-5/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四条（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-5021-5/art-4 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4 **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道府県民税に関する部分は、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-5021-5/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-1 Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax 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. machine translation, not official **第二項** 新法第二十三条第一項（第十一号及び第十二号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条、第三十七条（第一号に係る部分に限る。）及び第四十五条の二第一項並びに附則第四条第七項（第一号に係る部分に限る。）、附則第四条の二第七項（第一号に係る部分に限る。）、附則第三十三条の二第三項（第一号に係る部分に限る。）、附則第三十三条の三第三項（第一号に係る部分に限る。）、附則第三十四条第三項（第一号に係る部分に限る。）、附則第三十五条第四項（第一号に係る部分に限る。）、附則第三十五条の二第四項（第一号に係る部分に限る。）及び附則第三十五条の四第二項（第一号に係る部分に限る。）の規定は、令和三年度以後の年度分の個人の道府県民税について適用し、令和二年度分までの個人の道府県民税については、なお従前の例による。 suppl-5021-5/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-2 The provisions of Article 23, paragraph (1) (limited to the part relating to items (xi) and (xii)), Article 24-5, paragraph (1) (limited to the part relating to item (ii)), Article 34, Article 37 (limited to the part relating to item (i)) and Article 45-2, paragraph (1) of the New Act, and Article 4, paragraph (7) (limited to the part relating to item (i)), Article 4-2, paragraph (7) (limited to the part relating to item (i)), Article 33-2, paragraph (3) (limited to the part relating to item (i)), Article 33-3, paragraph (3) (limited to the part relating to item (i)), Article 34, paragraph (3) (limited to the part relating to item (i)), Article 35, paragraph (4) (limited to the part relating to item (i)), Article 35-2, paragraph (4) (limited to the part relating to item (i)) and Article 35-4, paragraph (2) (limited to the part relating to item (i)) of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 2021, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2020. machine translation, not official **第三項** 令和三年度分の個人の道府県民税に係る申告書の提出に係る新法第四十五条の二第一項の規定の適用については、同項ただし書中「地震保険料控除額」とあるのは「地震保険料控除額、ひとり親控除額（地方税法等の一部を改正する法律（令和二年法律第五号）第一条の規定による改正前の地方税法（以下この項において「旧地方税法」という。）第二十三条第一項第十一号に規定する寡婦（旧地方税法第三十四条第三項の規定に該当するものに限る。）又は旧地方税法第二十三条第一項第十二号に規定する寡夫である第二十四条第一項第一号に掲げる者に係るものを除く。）」と、「同法」とあるのは「所得税法」とする。 suppl-5021-5/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-3 With regard to the application of the provisions of Article 45-2, paragraph (1) of the New Act to the submission of returns concerning individual prefectural inhabitant tax for fiscal year 2021, the phrase "amount of earthquake insurance premium deduction" in the proviso to that paragraph is deemed to be replaced with "amount of earthquake insurance premium deduction or amount of single parent deduction (excluding that relating to a person set forth in Article 24, paragraph (1), item (i) who is a widow prescribed in Article 23, paragraph (1), item (xi) of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020) (hereinafter referred to as the "Former Local Tax Act" in this paragraph) (limited to one falling under Article 34, paragraph (3) of the Former Local Tax Act) or a widower prescribed in Article 23, paragraph (1), item (xii) of the Former Local Tax Act)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act". machine translation, not official **第四項** 新法第四十五条の三の二第一項の規定は、施行日以後に支払を受けるべき同項に規定する給与について提出する同項及び同条第二項に規定する申告書について適用する。 suppl-5021-5/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-4 The provisions of Article 45-3-2, paragraph (1) of the New Act apply to the returns prescribed in that paragraph and paragraph (2) of that Article that are submitted for the salary prescribed in Article 45-3-2, paragraph (1) of the New Act that is to be received on or after the Effective Date. machine translation, not official **第五項** 新法第四十五条の三の三第一項の規定は、施行日以後に支払を受けるべき所得税法（昭和四十年法律第三十三号）第二百三条の六第一項に規定する公的年金等（同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-5021-5/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-5 The provisions of Article 45-3-3, paragraph (1) of the New Act apply to the returns prescribed in Article 45-3-3, paragraph (1) of the 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) (excluding that to which Article 203-7 of that Act applies) that is to be received on or after the Effective Date. machine translation, not official **第六項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日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-5021-5/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-6 Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第七項** 所得税法等の一部を改正する法律（令和二年法律第八号。以下「所得税法等改正法」という。）附則第八十四条の規定によりなお従前の例によることとされる所得税法等改正法第十五条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下この条及び附則第十二条において「旧租税特別措置法」という。）第四十二条の十二の六第一項に規定する革新的情報産業活用設備について同条第二項の規定を適用する場合における第一条の規定による改正前の地方税法（以下「旧法」という。）第二十三条第一項第四号（旧租税特別措置法第四十二条の十二の六の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十五項（旧法第二十三条第一項第四号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。 suppl-5021-5/art-4/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-7 With regard to the application of the provisions of Article 23, paragraph (1), item (iv) (limited to the part relating to the provisions of Article 42-12-6 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)) of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") in the case where Article 42-12-6, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Income Tax Act Amendment Act") (Act No. 26 of 1957; hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article and Article 12 of the Supplementary Provisions) is applied to innovative information industry utilization equipment prescribed in paragraph (1) of that Article, to which the provisions then in force continue to govern pursuant to the provisions of Article 84 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern. machine translation, not official **第八項** 所得税法等改正法附則第九十八条の規定によりなお従前の例によることとされる旧租税特別措置法第六十八条の十五の七第一項に規定する革新的情報産業活用設備について同条第二項の規定を適用する場合における旧法第二十三条第一項第四号の三（旧租税特別措置法第六十八条の十五の七の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十六項（旧法第二十三条第一項第四号の三の規定に係る部分に限る。）の規定の適用については、なお従前の例による。 suppl-5021-5/art-4/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-8 With regard to the application of the provisions of Article 23, paragraph (1), item (iv)-3 of the Former Act (limited to the part relating to the provisions of Article 68-15-7 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the Former Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the Former Act) in the case where Article 68-15-7, paragraph (2) of the Former Act on Special Measures Concerning Taxation is applied to innovative information industry utilization equipment prescribed in paragraph (1) of that Article, to which the provisions then in force continue to govern pursuant to the provisions of Article 98 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern. machine translation, not official **第九項** 新法第二十三条第一項第四号（所得税法等改正法第十五条の規定による改正後の租税特別措置法（次項及び附則第十二条において「新租税特別措置法」という。）第四十二条の十二の五の二の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十五項（新法第二十三条第一項第四号の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する事業年度分の法人の道府県民税について適用する。 suppl-5021-5/art-4/par-9 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-9 The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-5-2 of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Income Tax Act Amendment Act (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph and Article 12 of the Supplementary Provisions); the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv) of the New Act) apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions. machine translation, not official **第十項** 新法第二十三条第一項第四号の三（新租税特別措置法第六十八条の十五の六の二の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十六項（新法第二十三条第一項第四号の三の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する連結事業年度分の法人の道府県民税について適用する。 suppl-5021-5/art-4/par-10 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-10 The provisions of Article 23, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of Article 68-15-6-2 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act) apply to corporate prefectural inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions. machine translation, not official **第十一項** 新法附則第八条の二の二第一項及び第三項の規定（同条第一項に規定する特定寄附金に係る部分に限る。）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及び施行日以後に終了する連結事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税及び施行日前に終了した連結事業年度分の法人の道府県民税については、なお従前の例による。 suppl-5021-5/art-4/par-11 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-11 The provisions of Article 8-2-2, paragraphs (1) and (3) of the Supplementary Provisions of the New Act (limited to the part relating to specified donations prescribed in paragraph (1) of that Article) apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that ended before the Effective Date. machine translation, not official --- ## Cites - suppl-5021-5/art-4/par-2: 新法第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/local-tax-act/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-23/par-1 - suppl-5021-5/art-4/par-2: 第十一号 → 地方税法 第二十三条第一項第十一号 (Article 23, paragraph (1), item (xi)), art-23/par-1/item-11 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-11 - suppl-5021-5/art-4/par-2: 第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-12 - suppl-5021-5/art-4/par-2: 第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/en/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1 - suppl-5021-5/art-4/par-2: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-24-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1/item-2 - suppl-5021-5/art-4/par-2: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-5021-5/art-4/par-2: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37 - suppl-5021-5/art-4/par-2: 第一号 → 地方税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-37/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37/par-1/item-1 - suppl-5021-5/art-4/par-2: 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-5021-5/art-4/par-2: 附則第四条第七項 → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-5021-5/art-4/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-7 - suppl-5021-5/art-4/par-3: 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-5021-5/art-4/par-3: 地方税法等の一部を改正する法律（令和二年法律第五号）第一条 → e-Gov law 502AC0000000005, 第一条 (Article 1), art-1 — not held in this collection - suppl-5021-5/art-4/par-3: 第二十四条第一項第一号 → 地方税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-24/par-1/item-1 - suppl-5021-5/art-4/par-4: 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-5021-5/art-4/par-4: 同条第二項 → 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-5021-5/art-4/par-5: 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-5021-5/art-4/par-5: 所得税法（昭和四十年法律第三十三号）第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1 - suppl-5021-5/art-4/par-5: 同法第二百三条の七 → 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-5021-5/art-4/par-7: 所得税法等改正法第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection - suppl-5021-5/art-4/par-7: この条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-5021-5/art-4 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4 - suppl-5021-5/art-4/par-7: 附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5021-5/art-12 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12 - suppl-5021-5/art-4/par-7: この項 → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-5021-5/art-4/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-7 - suppl-5021-5/art-4/par-8: この項 → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-5021-5/art-4/par-8 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-8 - suppl-5021-5/art-4/par-9: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4 - suppl-5021-5/art-4/par-9: 所得税法等改正法第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection - suppl-5021-5/art-4/par-9: 次項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-5021-5/art-4/par-10 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-10 - suppl-5021-5/art-4/par-9: 附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5021-5/art-12 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12 - suppl-5021-5/art-4/par-9: 第四十二条の十二の五の二 → 租税特別措置法 第四十二条の十二の六 (Article 42-12-6), art-42-12-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6 - suppl-5021-5/art-4/par-9: この項 → 地方税法 附則第四条第九項 (Supplementary Provisions, Article 4, paragraph (9)), suppl-5021-5/art-4/par-9 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-9 - suppl-5021-5/art-4/par-9: 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-5021-5/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-8 - suppl-5021-5/art-4/par-10: この項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-5021-5/art-4/par-10 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-10 - suppl-5021-5/art-4/par-10: 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-5021-5/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-8 - suppl-5021-5/art-4/par-11: 新法附則第八条の二の二第一項 → 地方税法 附則第八条の二の二第一項 (Supplementary Provisions, Article 8-2-2, paragraph (1)), suppl-3251-226/art-8-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-1 - suppl-5021-5/art-4/par-11: 第三項 → 地方税法 附則第八条の二の二第三項 (Supplementary Provisions, Article 8-2-2, paragraph (3)), suppl-3251-226/art-8-2-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-2 - 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-5021-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-8 - 地方税法 附則第四条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-2 - 地方税法 附則第四条第七項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-7 - 地方税法 附則第四条第八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-8 - 地方税法 附則第四条第九項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-9 - 地方税法 附則第四条第十項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-10 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-302, 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