# 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-5031-7`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5031-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-7
- 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 令和三年三月三一日法律第七号
<sup>suppl-5031-7 · https://japanlaw.org/en/local-tax-act/suppl-5031-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1</sup>

**第一項**  この法律は、令和三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。
<sup>suppl-5031-7/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1</sup>
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法の目次の改正規定（「地方税関係帳簿」を「地方税関係帳簿等」に改める部分に限る。）、同法第十七条の六第三項第二号、第五十条の七第一項、第七十一条の五十一第三項及び第三百二十八条の七第一項の改正規定、同法第七章の章名の改正規定並びに同法第七百四十八条から第七百五十六条までの改正規定並びに同法附則第四条の四第一項及び第三項の改正規定並びに次条並びに附則第三条第三項及び第四項、第十条第三項並びに第十八条の規定　令和四年一月一日
  <sup>suppl-5031-7/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-1</sup>
  the provisions of Article 1 amending the table of contents of the Local Tax Act (limited to the part amending "Local Tax-Related Books" to "Local Tax-Related Books, etc."), the provisions amending Article 17-6, paragraph (3), item (ii), Article 50-7, paragraph (1), Article 71-51, paragraph (3) and Article 328-7, paragraph (1) of that Act, the provisions amending the chapter title of Chapter VII of that Act, the provisions amending Articles 748 through 756 of that Act, the provisions amending Article 4-4, paragraphs (1) and (3) of the Supplementary Provisions of that Act, the provisions of the following Article, and the provisions of Article 3, paragraphs (3) and (4), Article 10, paragraph (3) and Article 18 of the Supplementary Provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法の目次の改正規定（「第十三条の三」を「第十三条の四」に改める部分に限る。）及び同法第一章第六節中第十三条の三の次に一条を加える改正規定並びに第六条並びに附則第十九条第二項から第五項まで及び第二十四条から第二十八条までの規定　令和四年一月四日
  <sup>suppl-5031-7/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-2</sup>
  the provisions of Article 1 amending the table of contents of the Local Tax Act (limited to the part amending "Article 13-3" to "Article 13-4"), the provisions adding one Article after Article 13-3 in Chapter I, Section 6 of that Act, the provisions of Article 6, and the provisions of Article 19, paragraphs (2) through (5) and Articles 24 through 28 of the Supplementary Provisions: January 4, 2022;
  <sup>machine translation, not official</sup>

  **三**  第二条中地方税法第七十二条の二第一項第三号、第七十二条の二十四の七第二項及び第三項、第七十二条の四十一第一項第二号、第七十二条の四十八第三項第二号及び第九項並びに第七百一条の三十四第三項第十六号の改正規定並びに同法附則第九条第二十一項の改正規定並びに同条に一項を加える改正規定並びに第三条並びに附則第六条、第七条及び第十六条の規定　令和四年四月一日
  <sup>suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3</sup>
  the provisions of Article 2 amending Article 72-2, paragraph (1), item (iii), Article 72-24-7, paragraphs (2) and (3), Article 72-41, paragraph (1), item (ii), Article 72-48, paragraph (3), item (ii) and paragraph (9), and Article 701-34, paragraph (3), item (xvi) of the Local Tax Act, the provisions amending Article 9, paragraph (21) of the Supplementary Provisions of that Act and the provisions adding one paragraph to Article 9 of the Supplementary Provisions of that Act, the provisions of Article 3, and the provisions of Articles 6, 7 and 16 of the Supplementary Provisions: April 1, 2022;
  <sup>machine translation, not official</sup>

  **四**  第二条中地方税法附則第六十四条を削る改正規定、同法附則第六十四条の二の改正規定、同条を同法附則第六十四条とする改正規定、同法附則第六十四条の三の改正規定、同条を同法附則第六十四条の二とする改正規定並びに同法附則第六十五条第一項及び第七十三条の改正規定並びに附則第十三条の規定　令和五年四月一日
  <sup>suppl-5031-7/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-4</sup>
  the provisions of Article 2 deleting Article 64 of the Supplementary Provisions of the Local Tax Act, the provisions amending Article 64-2 of the Supplementary Provisions of that Act, the provisions making Article 64-2 of the Supplementary Provisions of that Act Article 64 of the Supplementary Provisions of that Act, the provisions amending Article 64-3 of the Supplementary Provisions of that Act, the provisions making Article 64-3 of the Supplementary Provisions of that Act Article 64-2 of the Supplementary Provisions of that Act, the provisions amending Article 65, paragraph (1) and Article 73 of the Supplementary Provisions of that Act, and the provisions of Article 13 of the Supplementary Provisions: April 1, 2023;
  <sup>machine translation, not official</sup>

  **五**  第二条（前二号に掲げる改正規定を除く。）並びに附則第四条及び第十一条の規定　令和六年一月一日
  <sup>suppl-5031-7/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-5</sup>
  the provisions of Article 2 (excluding the provisions listed in the preceding two items) and the provisions of Articles 4 and 11 of the Supplementary Provisions: January 1, 2024;
  <sup>machine translation, not official</sup>

  **六**  第一条中地方税法第三百四十九条の三第十八項の改正規定及び同法附則第十一条に二項を加える改正規定（第十八項に係る部分に限る。）　日本国有鉄道清算事業団の債務等の処理に関する法律等の一部を改正する法律（令和三年法律第十七号）の施行の日
  <sup>suppl-5031-7/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-6</sup>
  the provisions of Article 1 amending Article 349-3, paragraph (18) of the Local Tax Act and the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (18)): the date of enforcement of the Act Partially Amending the Act on Treatment of Debt, etc. of JNR Settlement Corporation, etc. (Act No. 17 of 2021);
  <sup>machine translation, not official</sup>

  **七**  第一条中地方税法附則第十一条第十五項の改正規定（「第二条第十一項第七号」を「第二条第十項第七号」に改める部分に限る。）、同法附則第六十四条の改正規定、同法附則第六十五条の改正規定（同条第一項中「前二条」を「附則第六十三条及び第六十四条」に改める部分を除く。）並びに同法附則第六十六条第一項から第三項まで、第六十八条、第六十九条、第七十二条第二項及び第七十三条から第七十五条までの改正規定並びに附則第十二条第九項及び第十項の規定　産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-5031-7/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-7</sup>
  the provisions of Article 1 amending Article 11, paragraph (15) of the Supplementary Provisions of the Local Tax Act (limited to the part amending "Article 2, paragraph (11), item (vii)" to "Article 2, paragraph (10), item (vii)"), the provisions amending Article 64 of the Supplementary Provisions of that Act, the provisions amending Article 65 of the Supplementary Provisions of that Act (excluding the part amending "the preceding two Articles" to "Articles 63 and 64 of the Supplementary Provisions" in paragraph (1) of that Article), the provisions amending Article 66, paragraphs (1) through (3), Article 68, Article 69, Article 72, paragraph (2) and Articles 73 through 75 of the Supplementary Provisions of that Act, and the provisions of Article 12, paragraphs (9) and (10) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021);
  <sup>machine translation, not official</sup>

  **八**  第一条中地方税法第二十三条第一項第四号及び第四号の三並びに第二百九十二条第一項第四号及び第四号の三の改正規定並びに同法附則第八条第十五項の改正規定並びに同条第十七項を同条第二十一項とし、同条第十六項の次に四項を加える改正規定並びに附則第三条第七項及び第八項並びに第十条第六項及び第七項の規定　産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日
  <sup>suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8</sup>
  the provisions of Article 1 amending Article 23, paragraph (1), items (iv) and (iv)-3 and Article 292, paragraph (1), items (iv) and (iv)-3 of the Local Tax Act, the provisions amending Article 8, paragraph (15) of the Supplementary Provisions of that Act, the provisions making Article 8, paragraph (17) of the Supplementary Provisions of that Act paragraph (21) of that Article and adding four paragraphs after paragraph (16) of that Article, and the provisions of Article 3, paragraphs (7) and (8) and Article 10, paragraphs (6) and (7) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021);
  <sup>machine translation, not official</sup>

  **九**  第一条中地方税法附則第十五条第十二項の改正規定（「令和二年度」を「令和五年度」に改める部分及び同項を同条第九項とする部分を除く。）並びに附則第十二条第三項及び第四項の規定　海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-5031-7/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-9</sup>
  the provisions of Article 1 amending Article 15, paragraph (12) of the Supplementary Provisions of the Local Tax Act (excluding the part amending "fiscal 2020" to "fiscal 2023" and the part making that paragraph paragraph (9) of that Article), and the provisions of Article 12, paragraphs (3) and (4) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021);
  <sup>machine translation, not official</sup>

  **十**  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（第四十六項に係る部分に限る。）　特定都市河川浸水被害対策法等の一部を改正する法律（令和三年法律第三十一号）の施行の日
  <sup>suppl-5031-7/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-10</sup>
  the provisions of Article 1 adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraph (46)): the date of enforcement of the Act Partially Amending the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities, etc. (Act No. 31 of 2021);
  <sup>machine translation, not official</sup>

  **十一**  第一条中地方税法附則第十条第五項の改正規定及び附則第八条第二項の規定　マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-5031-7/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-11</sup>
  the provisions of Article 1 amending Article 10, paragraph (5) of the Supplementary Provisions of the Local Tax Act, and the provisions of Article 8, paragraph (2) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020).
  <sup>machine translation, not official</sup>

### 第二条（賦課決定の期間制限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the Time Limit for Assessment Determinations
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-2</sup>

**第一項**  第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の六第三項（第二号に係る部分に限る。）の規定は、令和四年一月一日以後に同号に定める日が到来する場合について適用する。
<sup>suppl-5031-7/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-2/par-1</sup>
The provisions of Article 17-6, paragraph (3) (limited to the part relating to item (ii)) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the case where the date specified in that item arrives on or after January 1, 2022.
<sup>machine translation, not official</sup>

### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-3 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3</sup>

**第一項**  新法第四十五条の三の二第四項の規定は、この法律の施行の日（以下「施行日」という。）以後に行う同項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行っ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。）第四十五条の三の二第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
<sup>suppl-5031-7/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-1</sup>
The provisions of Article 45-3-2, paragraph (4) of the New Act apply to the provision, by the electronic or magnetic means prescribed in that paragraph, of matters to be stated in the return prescribed in that paragraph, made on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to the provision, by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (4) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), of matters to be stated in the return prescribed in that paragraph, made before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第四十五条の三の三第四項の規定は、施行日以後に行う新法第四十五条の三の二第四項に規定する電磁的方法による新法第四十五条の三の三第四項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧法第四十五条の三の二第四項に規定する電磁的方法による旧法第四十五条の三の三第四項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
<sup>suppl-5031-7/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-2</sup>
The provisions of Article 45-3-3, paragraph (4) of the New Act apply to the provision, made on or after the Effective Date, by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (4) of the New Act of the matters to be stated in the return prescribed in Article 45-3-3, paragraph (4) of the New Act, and the provisions then in force continue to govern the provision, made before the Effective Date, by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (4) of the Former Act of the matters to be stated in the return prescribed in Article 45-3-3, paragraph (4) of the Former Act.
<sup>machine translation, not official</sup>

**第三項**  新法第五十条の七第一項の規定は、令和四年一月一日以後に支払を受けるべき地方税法第五十条の二に規定する退職手当等（以下この項において「退職手当等」という。）について提出する新法第五十条の七第一項の規定による申告書について適用し、同日前に支払を受けるべき退職手当等について提出した旧法第五十条の七第一項の規定による申告書については、なお従前の例による。
<sup>suppl-5031-7/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-3</sup>
The provisions of Article 50-7, paragraph (1) of the New Act apply to the returns under Article 50-7, paragraph (1) of the New Act that are submitted for severance pay or other such compensation prescribed in Article 50-2 of the Local Tax Act (hereinafter referred to as "severance pay or other such compensation" in this paragraph) to be received on or after January 1, 2022, and the provisions then in force continue to govern the returns under Article 50-7, paragraph (1) of the Former Act that were submitted for severance pay or other such compensation to be received before that date.
<sup>machine translation, not official</sup>

**第四項**  新法第七十一条の五十一第三項の規定は、令和四年一月一日以後に行われる所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「所得税法等改正法」という。）第七条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。以下「新租税特別措置法」という。）第三十七条の十一の四第二項に規定する対象譲渡等について適用し、同日前に行われた所得税法等改正法第七条の規定による改正前の租税特別措置法第三十七条の十一の四第二項に規定する対象譲渡等については、なお従前の例による。
<sup>suppl-5031-7/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-4</sup>
The provisions of Article 71-51, paragraph (3) of the New Act apply to covered transfers, etc. prescribed in Article 37-11-4, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; hereinafter referred to as the "New Act on Special Measures Concerning Taxation") as amended by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "Income Tax Act Amendment Act" in this paragraph) that are made on or after January 1, 2022, and the provisions then in force continue to govern covered transfers, etc. prescribed in Article 37-11-4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by Article 7 of the Income Tax Act Amendment Act that were made before that date.
<sup>machine translation, not official</sup>

**第五項**  新法附則第三十五条の二の三第一項の規定は、令和四年度以後の年度分の個人の道府県民税について適用し、令和三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。
<sup>suppl-5031-7/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-5</sup>
The provisions of Article 35-2-3, paragraph (1) of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 2022, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2021.
<sup>machine translation, not official</sup>

**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。
<sup>suppl-5031-7/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-6</sup>
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.
<sup>machine translation, not official</sup>

**第七項**  新法第二十三条第一項第四号（新租税特別措置法第四十二条の十二の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十七項（同号の規定に係る部分に限る。）及び第十九項（同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。
<sup>suppl-5031-7/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-7</sup>
The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (17) (limited to the part relating to the provisions of that item) and paragraph (19) (limited to the part relating to the provisions of that item) of the Supplementary Provisions 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.
<sup>machine translation, not official</sup>

**第八項**  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七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十八項（同号の規定に係る部分に限る。）及び第二十項（同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連結事業年度分の法人の道府県民税について適用する。
<sup>suppl-5031-7/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-8</sup>
The provisions of Article 23, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (18) (limited to the part relating to the provisions of that item) and paragraph (20) (limited to the part relating to the provisions of that item) of the Supplementary Provisions 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.
<sup>machine translation, not official</sup>

### 第四条
<sup>suppl-5031-7/art-4 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-4</sup>

**第一項**  附則第一条第五号に掲げる規定による改正後の地方税法の規定中個人の道府県民税に関する部分は、令和六年度以後の年度分の個人の道府県民税について適用し、令和五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。
<sup>suppl-5031-7/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-4/par-1</sup>
The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 2024, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2023.
<sup>machine translation, not official</sup>

### 第五条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-5 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-5</sup>

**第一項**  新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
<sup>suppl-5031-7/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-5/par-1</sup>
The provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date.
<sup>machine translation, not official</sup>

### 第六条
<sup>suppl-5031-7/art-6 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6</sup>

**第一項**  次項に定めるものを除き、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（同項及び附則第十六条において「四年新法」という。）の規定中法人の事業税に関する部分は、同号に掲げる規定の施行の日以後に終了する事業年度に係る法人の事業税について適用し、同日前に終了した事業年度に係る法人の事業税については、なお従前の例による。
<sup>suppl-5031-7/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6/par-1</sup>
Except as provided in the following paragraph, the provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2022 New Act" in that paragraph and Article 16 of the Supplementary Provisions) relating to corporate enterprise tax apply to corporate enterprise tax for business years ending 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 ended before that date.
<sup>machine translation, not official</sup>

**第二項**  四年新法附則第九条第二十二項の規定は、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。
<sup>suppl-5031-7/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6/par-2</sup>
The provisions of Article 9, paragraph (22) of the Supplementary Provisions of the 2022 New Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第七条
<sup>suppl-5031-7/art-7 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-7</sup>

**第一項**  第三条の規定による改正後の地方税法等の一部を改正する法律（令和二年法律第五号）附則第七条第二項の規定によりなおその効力を有するものとされた同法附則第一条第五号に掲げる規定による改正前の地方税法の規定は、附則第一条第三号に掲げる規定の施行の日以後に終了する事業年度に係る法人の事業税について適用し、同日前に終了した事業年度に係る法人の事業税については、なお従前の例による。
<sup>suppl-5031-7/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-7/par-1</sup>
The provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), which are to remain in force pursuant to Article 7, paragraph (2) of the Supplementary Provisions of that Act as amended by the provisions of Article 3, apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.
<sup>machine translation, not official</sup>

### 第八条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-8 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-8</sup>

**第一項**  次項に定めるものを除き、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。
<sup>suppl-5031-7/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-8/par-1</sup>
Except as provided in the following paragraph, 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 the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法附則第十条第五項の規定は、附則第一条第十一号に掲げる規定の施行の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、同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。
<sup>suppl-5031-7/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-8/par-2</sup>
The provisions of Article 10, paragraph (5) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date.
<sup>machine translation, not official</sup>

### 第九条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-9 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-9</sup>

**第一項**  新法の規定中自動車税の環境性能割に関する部分は、施行日以後に取得された自動車に対して課すべき自動車税の環境性能割について適用し、施行日前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は、なお従前の例による。
<sup>suppl-5031-7/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-9/par-1</sup>
The provisions of the New Act relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新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。
<sup>suppl-5031-7/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-9/par-2</sup>
The provisions of the New Act 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.
<sup>machine translation, not official</sup>

### 第十条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-10 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10</sup>

**第一項**  新法第三百十七条の三の二第四項の規定は、施行日以後に行う同項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧法第三百十七条の三の二第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
<sup>suppl-5031-7/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-1</sup>
The provisions of Article 317-3-2, paragraph (4) of the New Act apply to the provision, made on or after the Effective Date, by the electronic or magnetic means prescribed in that paragraph of the matters to be stated in the return prescribed in that paragraph, and the provisions then in force continue to govern the provision, made before the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the Former Act of the matters to be stated in the return prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第二項**  新法第三百十七条の三の三第四項の規定は、施行日以後に行う新法第三百十七条の三の二第四項に規定する電磁的方法による新法第三百十七条の三の三第四項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧法第三百十七条の三の二第四項に規定する電磁的方法による旧法第三百十七条の三の三第四項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
<sup>suppl-5031-7/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-2</sup>
The provisions of Article 317-3-3, paragraph (4) of the New Act apply to the provision, made on or after the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the New Act of the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4) of the New Act, and the provisions then in force continue to govern the provision, made before the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the Former Act of the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4) of the Former Act.
<sup>machine translation, not official</sup>

**第三項**  新法第三百二十八条の七第一項の規定は、令和四年一月一日以後に支払を受けるべき地方税法第三百二十八条に規定する退職手当等（以下この項において「退職手当等」という。）について提出する新法第三百二十八条の七第一項の規定による申告書について適用し、同日前に支払を受けるべき退職手当等について提出した旧法第三百二十八条の七第一項の規定による申告書については、なお従前の例による。
<sup>suppl-5031-7/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-3</sup>
The provisions of Article 328-7, paragraph (1) of the New Act apply to the returns under Article 328-7, paragraph (1) of the New Act that are submitted for severance pay or other such compensation prescribed in Article 328 of the Local Tax Act (hereinafter referred to as "severance pay or other such compensation" in this paragraph) to be received on or after January 1, 2022, and the provisions then in force continue to govern the returns under Article 328-7, paragraph (1) of the Former Act that were submitted for severance pay or other such compensation to be received before that date.
<sup>machine translation, not official</sup>

**第四項**  新法附則第三十五条の二の三第五項の規定は、令和四年度以後の年度分の個人の市町村民税について適用し、令和三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。
<sup>suppl-5031-7/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-4</sup>
The provisions of Article 35-2-3, paragraph (5) of the Supplementary Provisions of the New Act apply from individual municipal inhabitant tax for fiscal year 2022, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2021.
<sup>machine translation, not official</sup>

**第五項**  別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税及び施行日以後に開始する連結事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税及び施行日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-5031-7/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-5</sup>
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  新法第二百九十二条第一項第四号（新租税特別措置法第四十二条の十二の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十七項（同号の規定に係る部分に限る。）及び第十九項（同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市町村民税について適用する。
<sup>suppl-5031-7/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-6</sup>
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (17) (limited to the part relating to the provisions of that item) and paragraph (19) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第七項**  新法第二百九十二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七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十八項（同号の規定に係る部分に限る。）及び第二十項（同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連結事業年度分の法人の市町村民税について適用する。
<sup>suppl-5031-7/art-10/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-7</sup>
The provisions of Article 292, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (18) (limited to the part relating to the provisions of that item) and paragraph (20) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第十一条
<sup>suppl-5031-7/art-11 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-11</sup>

**第一項**  附則第一条第五号に掲げる規定による改正後の地方税法の規定中個人の市町村民税に関する部分は、令和六年度以後の年度分の個人の市町村民税について適用し、令和五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。
<sup>suppl-5031-7/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-11/par-1</sup>
The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 2024, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2023.
<sup>machine translation, not official</sup>

### 第十二条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-12 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12</sup>

**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、令和三年度以後の年度分の固定資産税について適用し、令和二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。
<sup>suppl-5031-7/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 2021, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2020.
<sup>machine translation, not official</sup>

**第二項**  平成三十年四月一日から令和三年三月三十一日までの間に取得された旧法附則第十五条第八項に規定する雨水貯留浸透施設に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5031-7/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-2</sup>
The provisions then in force continue to govern fixed assets tax imposed on rainwater storage and infiltration facilities prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2018 to March 31, 2021.
<sup>machine translation, not official</sup>

**第三項**  附則第一条第九号に掲げる規定による改正後の地方税法附則第十五条第九項の規定は、同項に規定する国際船舶に対して課する同号に掲げる規定の施行の日の属する年の翌年の一月一日（当該施行の日が一月一日である場合には、同日）を賦課期日とする年度以後の年度分の固定資産税について適用し、当該年度の前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。
<sup>suppl-5031-7/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-3</sup>
The provisions of Article 15, paragraph (9) of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions apply to fixed assets tax imposed on international ships prescribed in that paragraph for the fiscal years from the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of the provisions set forth in that item (or that day, where the date of enforcement is January 1) onward, and the provisions then in force continue to govern fixed assets tax up to the fiscal year preceding that fiscal year.
<sup>machine translation, not official</sup>

**第四項**  附則第一条第九号に掲げる規定の施行の日から海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第三号に掲げる規定の施行の日の前日までの間における新法附則第十五条第九項の規定の適用については、同項中「第三十九条の二十三」とあるのは、「第三十九条の二十二」とする。
<sup>suppl-5031-7/art-12/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-4</sup>
With regard to the application of Article 15, paragraph (9) of the Supplementary Provisions of the New Act during the period from the date of enforcement of the provisions set forth in Article 1, item (ix) of the Supplementary Provisions to the day preceding the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021), the phrase "Article 39-23" in that paragraph is deemed to be replaced with "Article 39-22".
<sup>machine translation, not official</sup>

**第五項**  都市鉄道等利便増進法（平成十七年法律第四十一号）の施行の日から令和三年三月三十一日までの間に取得された旧法附則第十五条第二十項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5031-7/art-12/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-5</sup>
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act on Enhancement of Convenience of Urban Railways, etc. (Act No. 41 of 2005) to March 31, 2021.
<sup>machine translation, not official</sup>

**第六項**  平成三十一年四月一日から令和三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三十一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。
<sup>suppl-5031-7/art-12/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-6</sup>
The provisions then in force continue to govern fixed assets tax imposed on machinery prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2019 to March 31, 2021.
<sup>machine translation, not official</sup>

**第七項**  生産性向上特別措置法（平成三十年法律第二十五号）の施行の日から令和三年三月三十一日までの期間（以下この項において「適用期間」という。）内に旧法附則第十五条第四十一項に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条第四十一項に規定する取得をいう。以下この項において同じ。）をした同条第四十一項に規定する機械装置等（以下この項において「機械装置等」という。）（中小事業者等が、同条第四十一項に規定するリース取引（以下この項において「リース取引」という。）に係る契約により機械装置等を引き渡して使用させる事業を行う者が適用期間内に取得をした同条第四十一項に規定する先端設備等に該当する機械装置等を、適用期間内にリース取引により引渡しを受けた場合における当該機械装置等を含む。）に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5031-7/art-12/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-7</sup>
The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment, etc. prescribed in Article 15, paragraph (41) of the Supplementary Provisions of the Former Act (hereinafter referred to as "machinery and equipment, etc." in this paragraph) that a small and medium-sized business operator, etc. prescribed in Article 15, paragraph (41) of the Supplementary Provisions of the Former Act (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in paragraph (41) of that Article; the same applies hereinafter in this paragraph) during the period from the date of enforcement of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) to March 31, 2021 (hereinafter referred to as the "application period" in this paragraph) (including machinery and equipment, etc. that a small and medium-sized business operator, etc. has taken delivery of during the application period under a lease transaction (meaning the lease transaction prescribed in paragraph (41) of that Article; hereinafter referred to as a "lease transaction" in this paragraph), where those machinery and equipment, etc. correspond to the advanced equipment, etc. prescribed in paragraph (41) of that Article that was acquired during the application period by a person who carries on the business of delivering machinery and equipment, etc. for use under a contract relating to the lease transaction).
<sup>machine translation, not official</sup>

**第八項**  平成三十一年四月一日から令和三年三月三十一日までの間に整備された旧法附則第十五条第四十三項に規定する対象特定公共施設等の用に供する土地及び償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5031-7/art-12/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-8</sup>
The provisions then in force continue to govern fixed assets tax imposed on land and depreciable assets used for the target specified public facilities, etc. prescribed in Article 15, paragraph (43) of the Supplementary Provisions of the Former Act that were developed during the period from April 1, 2019 to March 31, 2021.
<sup>machine translation, not official</sup>

**第九項**  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）の施行の日から令和三年三月三十一日までの期間（以下この項において「適用期間」という。）内に旧法附則第六十四条に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条に規定する取得をいう。以下この項において同じ。）をした同条に規定する家屋及び構築物（中小事業者等が、同条に規定するリース取引（以下この項において「リース取引」という。）に係る契約により家屋及び構築物を引き渡して使用させる事業を行う者が適用期間内に取得をした同条に規定する先端設備等に該当する家屋及び構築物を、適用期間内にリース取引により引渡しを受けた場合における当該家屋及び構築物を含む。）に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5031-7/art-12/par-9 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-9</sup>
The provisions then in force continue to govern fixed assets tax imposed on houses and structures prescribed in Article 64 of the Supplementary Provisions of the Former Act (hereinafter referred to as "houses and structures" in this paragraph) that a small and medium-sized business operator, etc. prescribed in Article 64 of the Supplementary Provisions of the Former Act (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in that Article; the same applies hereinafter in this paragraph) during the period from the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) to March 31, 2021 (hereinafter referred to as the "application period" in this paragraph) (including houses and structures that a small and medium-sized business operator, etc. has taken delivery of during the application period under a lease transaction (meaning the lease transaction prescribed in that Article; hereinafter referred to as a "lease transaction" in this paragraph), where those houses and structures correspond to the advanced equipment, etc. prescribed in that Article that was acquired during the application period by a person who carries on the business of delivering houses and structures for use under a contract relating to the lease transaction).
<sup>machine translation, not official</sup>

**第十項**  新法附則第六十四条の規定は、令和三年四月一日以後に同条に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条に規定する取得をいう。以下この項において同じ。）をした同条に規定する特例対象資産（以下この項において「特例対象資産」という。）（中小事業者等が、同条に規定するリース取引（以下この項において「リース取引」という。）に係る契約により特例対象資産を引き渡して使用させる事業を行う者が当該特例対象資産のうち、機械及び装置、工具、器具及び備品並びに同条に規定する建物附属設備にあっては生産性向上特別措置法の施行の日以後、家屋及び構築物にあって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）の施行の日以後に取得をした同条に規定する先端設備等に該当する特例対象資産を、令和三年四月一日以後にリース取引により引渡しを受けた場合における当該特例対象資産を含む。）に対して課する附則第一条第七号に掲げる規定の施行の日の属する年の翌年の一月一日（当該施行の日が一月一日である場合には、同日）を賦課期日とする年度以後の年度分の固定資産税について適用する。この場合において、令和三年四月一日から同号に掲げる規定の施行の日の前日までの間に取得をした特例対象資産に対する新法附則第六十四条の規定の適用については、同条中「中小企業等経営強化法第五十三条第二項」とあるのは「生産性向上特別措置法（平成三十年法律第二十五号）第四十一条第二項」と、「第二条第十四項」とあるのは「第三十六条第一項」とする。
<sup>suppl-5031-7/art-12/par-10 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-10</sup>
The provisions of Article 64 of the Supplementary Provisions of the New Act apply to fixed assets tax imposed on assets eligible for the special measure prescribed in that Article (hereinafter referred to as "assets eligible for the special measure" in this paragraph) that a small and medium-sized business operator, etc. prescribed in that Article (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in that Article; the same applies hereinafter in this paragraph) on or after April 1, 2021 (including assets eligible for the special measure that a small and medium-sized business operator, etc. has taken delivery of on or after April 1, 2021 under a lease transaction (meaning the lease transaction prescribed in that Article; hereinafter referred to as a "lease transaction" in this paragraph), where those assets eligible for the special measure correspond to the advanced equipment, etc. prescribed in that Article that was acquired by a person who carries on the business of delivering assets eligible for the special measure for use under a contract relating to the lease transaction on or after the date of enforcement of the Act on Special Measures for Productivity Improvement for those among the assets eligible for the special measure that are machinery and equipment, tools, appliances and fixtures, or the building fixtures prescribed in that Article, or on or after the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) for those that are houses and structures) for the fiscal years from the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions (or that day, where the date of enforcement is January 1) onward. In this case, with regard to the application of Article 64 of the Supplementary Provisions of the New Act to assets eligible for the special measure acquired during the period from April 1, 2021 to the day preceding the date of enforcement of the provisions set forth in that item, the phrase "Article 53, paragraph (2) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc." in that Article is deemed to be replaced with "Article 41, paragraph (2) of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018)", and the phrase "Article 2, paragraph (14)" is deemed to be replaced with "Article 36, paragraph (1)".
<sup>machine translation, not official</sup>

### 第十三条
<sup>suppl-5031-7/art-13 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13</sup>

**第一項**  令和三年四月一日から令和五年三月三十一日までの期間（以下この項において「適用期間」という。）内に附則第一条第四号に掲げる規定による改正前の地方税法附則第六十四条に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条に規定する取得をいう。以下この項において同じ。）をした同条に規定する特例対象資産（以下この項において「特例対象資産」という。）（中小事業者等が、同条に規定するリース取引（以下この項において「リース取引」という。）に係る契約により特例対象資産を引き渡して使用させる事業を行う者が適用期間内に取得をした同条に規定する先端設備等に該当する特例対象資産を、適用期間内にリース取引により引渡しを受けた場合における当該特例対象資産を含む。）に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5031-7/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-1</sup>
The provisions then in force continue to govern fixed assets tax imposed on assets eligible for the special measure prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (hereinafter referred to as "assets eligible for the special measure" in this paragraph) that a small and medium-sized business operator, etc. prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment; the same applies hereinafter in this paragraph) during the period from April 1, 2021 to March 31, 2023 (hereinafter referred to as the "application period" in this paragraph) (including assets eligible for the special measure that a small and medium-sized business operator, etc. has taken delivery of during the application period under a lease transaction (meaning the lease transaction prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment; hereinafter referred to as a "lease transaction" in this paragraph), where those assets eligible for the special measure correspond to the advanced equipment, etc. prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment that was acquired during the application period by a person who carries on the business of delivering assets eligible for the special measure for use under a contract relating to the lease transaction).
<sup>machine translation, not official</sup>

**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附則第一条第四号に掲げる規定による改正前の地方税法附則第六十四条の規定の適用がある場合における同法附則第六十四条の二及び第六十四条の三の規定の適用については、なお従前の例による。
<sup>suppl-5031-7/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-2</sup>
In the case where Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, which is to continue to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, applies, the provisions then in force continue to govern the application of Articles 64-2 and 64-3 of the Supplementary Provisions of that Act.
<sup>machine translation, not official</sup>

### 第十四条（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax, etc. Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-14 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14</sup>

**第一項**  市町村は、令和三年度から令和五年度までの各年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の三（新法附則第二十一条の二第二項において準用する場合を含む。）及び第二十五条の三（新法附則第二十七条の四の二第二項において準用する場合を含む。）の規定を適用しないことができる。
<sup>suppl-5031-7/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-1</sup>
A municipality may, as provided by Municipal Ordinance, decide not to apply Article 18-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and Article 25-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act) with regard to fixed assets tax and city planning tax for each fiscal year from fiscal year 2021 to fiscal year 2023.
<sup>machine translation, not official</sup>

**第二項**  前項の場合には、新法附則第十八条第六項第一号から第三号までに掲げる宅地等で令和三年度から令和五年度までの各年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
<sup>suppl-5031-7/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-2</sup>
In the case of the preceding paragraph, with regard to fixed assets tax for each of those fiscal years concerning building land, etc. listed in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act as of the assessment date for each fiscal year from fiscal year 2021 to fiscal year 2023 (excluding building land, etc. to which the provisions of the following paragraph apply) and that fell under the building land, etc. set forth in the right-hand column of that table as of the assessment date for the previous fiscal year of each of those fiscal years (hereinafter referred to as "change-of-use building land, etc." in this paragraph), the provisions of Article 17 of the Supplementary Provisions of the New Act and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply by deeming that the change-of-use building land, etc. was, as of the assessment date for the previous fiscal year of each of those fiscal years, the building land, etc. set forth in the left-hand column of that table, respectively.
<sup>machine translation, not official</sup>

**第三項**  第一項の場合には、新法附則第十八条第六項第二号に掲げる宅地等で令和三年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「令和三年度の宅地等」という。）、新法附則第十八条第六項第三号に掲げる宅地等で令和四年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「令和四年度の宅地等」という。）又は同条第六項第四号に掲げる宅地等で令和五年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「令和五年度の宅地等」という。）のうち、当該宅地等の類似土地（新法附則第十七条第七号に規定する類似土地をいう。以下この項において同じ。）が令和三年度の宅地等にあっては令和二年度、令和四年度の宅地等にあっては令和三年度、令和五年度の宅地等にあっては令和四年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る令和三年度の宅地等にあっては令和三年度分、令和四年度の宅地等にあっては令和四年度分、令和五年度の宅地等にあっては令和五年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
<sup>suppl-5031-7/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-3</sup>
In the case of paragraph (1), with regard to fixed assets tax for fiscal year 2021 in the case of fiscal 2021 building land, etc., for fiscal year 2022 in the case of fiscal 2022 building land, etc., and for fiscal year 2023 in the case of fiscal 2023 building land, etc. relating to those among building land, etc. listed in Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act as of the assessment date for fiscal year 2021 (hereinafter referred to as "fiscal 2021 building land, etc." in this paragraph), building land, etc. listed in Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of that table as of the assessment date for fiscal year 2022 (hereinafter referred to as "fiscal 2022 building land, etc." in this paragraph), or building land, etc. listed in paragraph (6), item (iv) of that Article that falls under the building land, etc. set forth in the left-hand column of that table as of the assessment date for fiscal year 2023 (hereinafter referred to as "fiscal 2023 building land, etc." in this paragraph) whose similar land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter in this paragraph) fell under the building land, etc. set forth in the right-hand column of that table as of the assessment date for fiscal year 2020 in the case of fiscal 2021 building land, etc., fiscal year 2021 in the case of fiscal 2022 building land, etc., and fiscal year 2022 in the case of fiscal 2023 building land, etc. (hereinafter referred to as the "assessment date for the previous fiscal year" in this paragraph), the provisions of Article 17 of the Supplementary Provisions of the New Act and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply by deeming that the similar land was, as of the assessment date for the previous fiscal year, the building land, etc. set forth in the left-hand column of that table, respectively.
<sup>machine translation, not official</sup>

**第四項**  第一項の場合には、令和三年度から令和五年度までの各年度に係る賦課期日において新法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）並びに前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
<sup>suppl-5031-7/art-14/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-4</sup>
In the case of paragraph (1), with regard to the application of Article 17 of the Supplementary Provisions of the New Act and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and the preceding two paragraphs to fixed assets tax for each fiscal year concerning building land, etc. that has two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter referred to as the "part that is small-scale residential land" in this paragraph), the part that is general residential land prescribed in paragraph (1) of that Article (hereinafter referred to as the "part that is general residential land" in this paragraph) or the part that is non-residential building land, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as the "part that is non-residential building land, etc." in this paragraph) as of the assessment date for each fiscal year from fiscal year 2021 to fiscal year 2023, the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. are each deemed to be a separate piece of building land, etc.
<sup>machine translation, not official</sup>

**第五項**  前三項の規定は、令和三年度から令和五年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第六項第一号から第三号まで」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第一号から第三号まで」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、第三項中「附則第十八条第六項第二号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第二号」と、「附則第十八条第六項第三号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第三号」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、前項中「及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「、第二十五条及び第二十七条の四の二」と読み替えるものとする。
<sup>suppl-5031-7/art-14/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-5</sup>
The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal year 2021 to fiscal year 2023. In this case, the phrase "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act" in paragraph (2) is deemed to be replaced with "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act as the terms are replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", and the phrase "Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" is deemed to be replaced with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act"; in paragraph (3), the phrase "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act" is deemed to be replaced with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act as the terms are replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", the phrase "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act" is deemed to be replaced with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act as the terms are replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", and the phrase "Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" is deemed to be replaced with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act"; and in the preceding paragraph, the phrase "and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" is deemed to be replaced with ", Article 25 of the Supplementary Provisions of the New Act and Article 27-4-2 of the Supplementary Provisions of the New Act".
<sup>machine translation, not official</sup>

### 第十五条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-15 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-15</sup>

**第一項**  新法の規定中軽自動車税の環境性能割に関する部分は、施行日以後に取得された三輪以上の軽自動車に対して課すべき軽自動車税の環境性能割について適用し、施行日前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は、なお従前の例による。
<sup>suppl-5031-7/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-15/par-1</sup>
The provisions of the New Act relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新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。
<sup>suppl-5031-7/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-15/par-2</sup>
The provisions of the New Act 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.
<sup>machine translation, not official</sup>

### 第十六条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-16 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-16</sup>

**第一項**  四年新法第七百一条の三十四第三項（第十六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終了する事業年度分の法人の事業及び令和四年以後の年分の個人の事業（同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、同日前に終了した事業年度分の法人の事業並びに令和四年前の年分の個人の事業及び令和四年分の個人の事業で同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。
<sup>suppl-5031-7/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-16/par-1</sup>
The provisions of Article 701-34, paragraph (3) of the 2022 New Act (limited to the part relating to item (xvi)) apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions and on the business of an individual for the year 2022 and thereafter (excluding a business of an individual abolished before that 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 that date, and on the business of an individual for years before 2022 and the business of an individual for 2022 that was abolished before that date.
<sup>machine translation, not official</sup>

### 第十七条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-17 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-17</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、令和三年度以後の年度分の都市計画税について適用し、令和二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。
<sup>suppl-5031-7/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-17/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 2021, and the provisions then in force continue to govern city planning tax up to fiscal year 2020.
<sup>machine translation, not official</sup>

**第二項**  都市鉄道等利便増進法の施行の日から令和三年三月三十一日までの間に取得された旧法附則第十五条第二十項に規定する家屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-5031-7/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-17/par-2</sup>
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act on Enhancement of Convenience of Urban Railways, etc. to March 31, 2021.
<sup>machine translation, not official</sup>

**第三項**  平成三十一年四月一日から令和三年三月三十一日までの間に整備された旧法附則第十五条第四十三項に規定する対象特定公共施設等の用に供する土地に対して課する都市計画税については、なお従前の例による。
<sup>suppl-5031-7/art-17/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-17/par-3</sup>
The provisions then in force continue to govern city planning tax imposed on land used for the target specified public facilities, etc. prescribed in Article 15, paragraph (43) of the Supplementary Provisions of the Former Act that were developed during the period from April 1, 2019 to March 31, 2021.
<sup>machine translation, not official</sup>

### 第十八条（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Method of Retaining Local Tax Books, etc. Prepared Using Computers
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-18 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18</sup>

**第一項**  新法第七百四十八条第一項及び第七百四十九条第一項の規定は、令和四年一月一日以後に備付けを開始する地方税関係帳簿（新法第七百四十八条第一項に規定する地方税関係帳簿をいう。第四項において同じ。）について適用する。
<sup>suppl-5031-7/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-1</sup>
The provisions of Article 748, paragraph (1) and Article 749, paragraph (1) of the New Act apply to local tax books (meaning the local tax books prescribed in Article 748, paragraph (1) of the New Act; the same applies in paragraph (4)) the keeping of which begins on or after January 1, 2022.
<sup>machine translation, not official</sup>

**第二項**  新法第七百四十八条第二項及び第七百四十九条第二項の規定は、令和四年一月一日以後に保存が行われる新法第七百四十八条第二項各号に定める地方税関係書類（同項に規定する地方税関係書類をいう。以下この条において同じ。）について適用する。
<sup>suppl-5031-7/art-18/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-2</sup>
The provisions of Article 748, paragraph (2) and Article 749, paragraph (2) of the New Act apply to local tax documents (meaning the local tax documents prescribed in Article 748, paragraph (2) of the New Act; the same applies hereinafter in this Article) specified in the items of Article 748, paragraph (2) of the New Act that are retained on or after January 1, 2022.
<sup>machine translation, not official</sup>

**第三項**  新法第七百四十八条第三項の規定は、令和四年一月一日以後に保存が行われる同項の表の各号の下欄に掲げる地方税関係書類について適用する。
<sup>suppl-5031-7/art-18/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-3</sup>
The provisions of Article 748, paragraph (3) of the New Act apply to local tax documents set forth in the right-hand column of each item of the table in Article 748, paragraph (3) of the New Act that are retained on or after January 1, 2022.
<sup>machine translation, not official</sup>

**第四項**  新法第七百四十九条第三項の規定は、令和四年一月一日以後に保存が行われる地方税関係帳簿又は新法第七百四十八条第二項各号に定める地方税関係書類に係る電磁的記録（同条第一項に規定する電磁的記録をいう。第六項において同じ。）について適用する。
<sup>suppl-5031-7/art-18/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-4</sup>
The provisions of Article 749, paragraph (3) of the New Act apply to electronic or magnetic records relating to local tax books or to local tax documents specified in the items of Article 748, paragraph (2) of the New Act (meaning the electronic or magnetic records prescribed in Article 748, paragraph (1) of the New Act; the same applies in paragraph (6)) that are retained on or after January 1, 2022.
<sup>machine translation, not official</sup>

**第五項**  新法第七百五十条第一項及び第二項の規定は、令和四年一月一日以後に徴する同条第一項に規定する地方税関係書類又は同日以後に提出する同条第二項に規定する書類について適用する。
<sup>suppl-5031-7/art-18/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-5</sup>
The provisions of Article 750, paragraphs (1) and (2) of the New Act apply to local tax documents prescribed in Article 750, paragraph (1) of the New Act that are obtained on or after January 1, 2022 or documents prescribed in Article 750, paragraph (2) of the New Act that are submitted on or after that date.
<sup>machine translation, not official</sup>

**第六項**  新法第七百五十条第三項の規定は、令和四年一月一日以後に提供を受ける同条第一項に規定する地方税関係書類に記載すべき事項に係る電磁的記録又は同条第二項に規定する書類に記載すべき事項に係る電磁的記録について適用する。
<sup>suppl-5031-7/art-18/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-6</sup>
The provisions of Article 750, paragraph (3) of the New Act apply to electronic or magnetic records relating to the matters to be stated in local tax documents prescribed in Article 750, paragraph (1) of the New Act that are provided on or after January 1, 2022 or electronic or magnetic records relating to the matters to be stated in documents prescribed in Article 750, paragraph (2) of the New Act that are provided on or after that date.
<sup>machine translation, not official</sup>

**第七項**  新法第七百五十六条第四項の規定は、令和四年一月一日以後に新法第七十四条の二十四第三項の申告書の提出期限が到来する道府県たばこ税について適用する。
<sup>suppl-5031-7/art-18/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-7</sup>
The provisions of Article 756, paragraph (4) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return under Article 74-24, paragraph (3) of the New Act arrives on or after January 1, 2022.
<sup>machine translation, not official</sup>

**第八項**  新法第七百五十六条第五項の規定は、令和四年一月一日以後に新法第百四十四条の四十八第三項の申告書の提出期限が到来する軽油引取税について適用する。
<sup>suppl-5031-7/art-18/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-8</sup>
The provisions of Article 756, paragraph (5) of the New Act apply to light oil delivery tax for which the deadline for filing the return under Article 144-48, paragraph (3) of the New Act arrives on or after January 1, 2022.
<sup>machine translation, not official</sup>

**第九項**  新法第七百五十六条第六項の規定は、令和四年一月一日以後に新法第四百八十四条第三項の申告書の提出期限が到来する市町村たばこ税について適用する。
<sup>suppl-5031-7/art-18/par-9 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-9</sup>
The provisions of Article 756, paragraph (6) of the New Act apply to municipal tobacco tax for which the deadline for filing the return under Article 484, paragraph (3) of the New Act arrives on or after January 1, 2022.
<sup>machine translation, not official</sup>

### 第二十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-22 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-22</sup>

**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。
<sup>suppl-5031-7/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-22/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第二十三条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-7/art-23 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-23</sup>

**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。
<sup>suppl-5031-7/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-23/par-1</sup>
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.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5031-7/art-1/par-1/item-1: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5031-7/art-2 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-2
- suppl-5031-7/art-1/par-1/item-1: 附則第三条第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-5031-7/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-3
- suppl-5031-7/art-1/par-1/item-1: 第四項 → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-5031-7/art-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-4
- suppl-5031-7/art-1/par-1/item-1: 第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5031-7/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-3
- suppl-5031-7/art-1/par-1/item-1: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5031-7/art-18 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18
- suppl-5031-7/art-1/par-1/item-3: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-5031-7/art-6 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6
- suppl-5031-7/art-1/par-1/item-3: 第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5031-7/art-7 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-7
- suppl-5031-7/art-1/par-1/item-3: 第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5031-7/art-16 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-16
- suppl-5031-7/art-1/par-1/item-4: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5031-7/art-13 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13
- suppl-5031-7/art-1/par-1/item-5: 前二号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5031-7/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3
- suppl-5031-7/art-1/par-1/item-5: 前二号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5031-7/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-4
- suppl-5031-7/art-1/par-1/item-5: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-5031-7/art-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-4
- suppl-5031-7/art-1/par-1/item-5: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5031-7/art-11 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-11
- suppl-5031-7/art-1/par-1/item-7: 附則第十二条第九項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-5031-7/art-12/par-9 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-9
- suppl-5031-7/art-1/par-1/item-7: 第十項 → 地方税法 附則第十二条第十項 (Supplementary Provisions, Article 12, paragraph (10)), suppl-5031-7/art-12/par-10 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-10
- suppl-5031-7/art-1/par-1/item-8: 附則第三条第七項 → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-5031-7/art-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-7
- suppl-5031-7/art-1/par-1/item-8: 第八項 → 地方税法 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-5031-7/art-3/par-8 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-8
- suppl-5031-7/art-1/par-1/item-8: 第十条第六項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-5031-7/art-10/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-6
- suppl-5031-7/art-1/par-1/item-8: 第七項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-5031-7/art-10/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-7
- suppl-5031-7/art-1/par-1/item-9: 附則第十二条第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5031-7/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-3
- suppl-5031-7/art-1/par-1/item-9: 第四項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-5031-7/art-12/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-4
- suppl-5031-7/art-1/par-1/item-11: 附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5031-7/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-8/par-2
- suppl-5031-7/art-2/par-1: 第十七条の六第三項 → 地方税法 第十七条の六第三項 (Article 17-6, paragraph (3)), art-17-6/par-3 — https://japanlaw.org/en/local-tax-act/art-17-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-3
- suppl-5031-7/art-2/par-1: 第二号 → 地方税法 第十七条の六第三項第二号 (Article 17-6, paragraph (3), item (ii)), art-17-6/par-3/item-2 — https://japanlaw.org/en/local-tax-act/art-17-6/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-3/item-2
- suppl-5031-7/art-3/par-1: 新法第四十五条の三の二第四項 → 地方税法 第四十五条の三の二第五項 (Article 45-3-2, paragraph (5)), art-45-3-2/par-5 — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-5
- suppl-5031-7/art-3/par-2: 新法第四十五条の三の三第四項 → 地方税法 第四十五条の三の三第四項 (Article 45-3-3, paragraph (4)), art-45-3-3/par-4 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-4
- suppl-5031-7/art-3/par-2: 新法第四十五条の三の二第四項 → 地方税法 第四十五条の三の二第五項 (Article 45-3-2, paragraph (5)), art-45-3-2/par-5 — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-5
- suppl-5031-7/art-3/par-3: 新法第五十条の七第一項 → 地方税法 第五十条の七第一項 (Article 50-7, paragraph (1)), art-50-7/par-1 — https://japanlaw.org/en/local-tax-act/art-50-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-7/par-1
- suppl-5031-7/art-3/par-3: 地方税法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2
- suppl-5031-7/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-5031-7/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-3
- suppl-5031-7/art-3/par-4: 新法第七十一条の五十一第三項 → 地方税法 第七十一条の五十一第三項 (Article 71-51, paragraph (3)), art-71-51/par-3 — https://japanlaw.org/en/local-tax-act/art-71-51/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-3
- suppl-5031-7/art-3/par-4: 所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「所得税法等改正法」という。）第七条 → e-Gov law 503AC0000000011, 第七条 (Article 7), art-7 — not held in this collection
- suppl-5031-7/art-3/par-4: 租税特別措置法（昭和三十二年法律第二十六号。以下「新租税特別措置法」という。）第三十七条の十一の四第二項 → 租税特別措置法 第三十七条の十一の四第二項 (Article 37-11-4, paragraph (2)), art-37-11-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2
- suppl-5031-7/art-3/par-5: 新法附則第三十五条の二の三第一項 → 地方税法 附則第三十五条の二の三第一項 (Supplementary Provisions, Article 35-2-3, paragraph (1)), suppl-3251-226/art-35-2-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-1
- suppl-5031-7/art-3/par-7: 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-5031-7/art-3/par-7: 新租税特別措置法第四十二条の十二の七 → 租税特別措置法 第四十二条の十二の七 (Article 42-12-7), art-42-12-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7
- suppl-5031-7/art-3/par-7: この項 → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-5031-7/art-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-7
- suppl-5031-7/art-3/par-7: 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-5031-7/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8
- suppl-5031-7/art-3/par-8: この項 → 地方税法 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-5031-7/art-3/par-8 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-8
- suppl-5031-7/art-3/par-8: 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-5031-7/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8
- suppl-5031-7/art-4/par-1: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5031-7/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-5
- suppl-5031-7/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5031-7/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6/par-2
- suppl-5031-7/art-6/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-5031-7/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3
- suppl-5031-7/art-6/par-1: 附則第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5031-7/art-16 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-16
- suppl-5031-7/art-6/par-2: 四年新法附則第九条第二十二項 → 地方税法 附則第九条第二十二項 (Supplementary Provisions, Article 9, paragraph (22)), suppl-3251-226/art-9/par-22 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-22
- suppl-5031-7/art-6/par-2: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5031-7/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3
- suppl-5031-7/art-7/par-1: 地方税法等の一部を改正する法律（令和二年法律第五号）附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5021-5/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-2
- suppl-5031-7/art-7/par-1: 同法附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5021-5/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-5
- suppl-5031-7/art-7/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-5031-7/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3
- suppl-5031-7/art-8/par-1: 次項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5031-7/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-8/par-2
- suppl-5031-7/art-8/par-2: 新法附則第十条第五項 → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-3251-226/art-10/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10/par-5
- suppl-5031-7/art-8/par-2: 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-5031-7/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-11
- suppl-5031-7/art-10/par-1: 新法第三百十七条の三の二第四項 → 地方税法 第三百十七条の三の二第五項 (Article 317-3-2, paragraph (5)), art-317-3-2/par-5 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-5
- suppl-5031-7/art-10/par-2: 新法第三百十七条の三の三第四項 → 地方税法 第三百十七条の三の三第四項 (Article 317-3-3, paragraph (4)), art-317-3-3/par-4 — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-4
- suppl-5031-7/art-10/par-2: 新法第三百十七条の三の二第四項 → 地方税法 第三百十七条の三の二第五項 (Article 317-3-2, paragraph (5)), art-317-3-2/par-5 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-5
- suppl-5031-7/art-10/par-3: 新法第三百二十八条の七第一項 → 地方税法 第三百二十八条の七第一項 (Article 328-7, paragraph (1)), art-328-7/par-1 — https://japanlaw.org/en/local-tax-act/art-328-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-1
- suppl-5031-7/art-10/par-3: 地方税法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328
- suppl-5031-7/art-10/par-3: この項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5031-7/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-3
- suppl-5031-7/art-10/par-4: 新法附則第三十五条の二の三第五項 → 地方税法 附則第三十五条の二の三第五項 (Supplementary Provisions, Article 35-2-3, paragraph (5)), suppl-3251-226/art-35-2-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-5
- suppl-5031-7/art-10/par-6: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4
- suppl-5031-7/art-10/par-6: 新租税特別措置法第四十二条の十二の七 → 租税特別措置法 第四十二条の十二の七 (Article 42-12-7), art-42-12-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7
- suppl-5031-7/art-10/par-6: この項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-5031-7/art-10/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-6
- suppl-5031-7/art-10/par-6: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5031-7/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8
- suppl-5031-7/art-10/par-7: この項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-5031-7/art-10/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-7
- suppl-5031-7/art-10/par-7: 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-5031-7/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8
- suppl-5031-7/art-11/par-1: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5031-7/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-5
- suppl-5031-7/art-12/par-3: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5031-7/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-9
- suppl-5031-7/art-12/par-3: 地方税法附則第十五条第九項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-3251-226/art-15/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-7
- suppl-5031-7/art-12/par-4: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5031-7/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-9
- suppl-5031-7/art-12/par-4: 新法附則第十五条第九項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-3251-226/art-15/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-7
- suppl-5031-7/art-12/par-7: この項 → 地方税法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-5031-7/art-12/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-7
- suppl-5031-7/art-12/par-9: この項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-5031-7/art-12/par-9 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-9
- suppl-5031-7/art-12/par-10: 新法附則第六十四条 → 地方税法 附則第六十四条 (Supplementary Provisions, Article 64), suppl-3251-226/art-64 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-64 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-64
- suppl-5031-7/art-12/par-10: この項 → 地方税法 附則第十二条第十項 (Supplementary Provisions, Article 12, paragraph (10)), suppl-5031-7/art-12/par-10 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-10
- suppl-5031-7/art-12/par-10: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-5031-7/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-7
- suppl-5031-7/art-12/par-10: 中小企業等経営強化法第五十三条第二項 → e-Gov law 411AC0000000018, 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — not held in this collection
- suppl-5031-7/art-12/par-10: 生産性向上特別措置法（平成三十年法律第二十五号）第四十一条第二項 → e-Gov law 430AC0000000025, 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — not held in this collection
- suppl-5031-7/art-12/par-10: 第三十六条第一項 → 地方税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/local-tax-act/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/art-36/par-1
- suppl-5031-7/art-13/par-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5031-7/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-1
- suppl-5031-7/art-13/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5031-7/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-4
- suppl-5031-7/art-13/par-2: 前項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5031-7/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-1
- suppl-5031-7/art-13/par-2: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5031-7/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-4
- suppl-5031-7/art-14/par-1: 新法附則第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3
- suppl-5031-7/art-14/par-1: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-5031-7/art-14/par-1: 第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- suppl-5031-7/art-14/par-1: 新法附則第二十七条の四の二第二項 → 地方税法 附則第二十七条の四の二第二項 (Supplementary Provisions, Article 27-4-2, paragraph (2)), suppl-3251-226/art-27-4-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-2
- suppl-5031-7/art-14/par-2: 前項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-5031-7/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-1
- suppl-5031-7/art-14/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1
- suppl-5031-7/art-14/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-5031-7/art-14/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-5031-7/art-14/par-2: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-5031-7/art-14/par-2: 次項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-5031-7/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-3
- suppl-5031-7/art-14/par-2: この項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-5031-7/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-2
- suppl-5031-7/art-14/par-2: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-5031-7/art-14/par-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-5031-7/art-14/par-2: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-5031-7/art-14/par-3: 第一項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-5031-7/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-1
- suppl-5031-7/art-14/par-3: 新法附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-5031-7/art-14/par-3: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-5031-7/art-14/par-3: この項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-5031-7/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-3
- suppl-5031-7/art-14/par-3: 新法附則第十八条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-5031-7/art-14/par-3: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-4
- suppl-5031-7/art-14/par-3: 新法附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-7
- suppl-5031-7/art-14/par-3: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-5031-7/art-14/par-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-5031-7/art-14/par-3: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-5031-7/art-14/par-4: 第一項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-5031-7/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-1
- suppl-5031-7/art-14/par-4: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-5031-7/art-14/par-4: この項 → 地方税法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-5031-7/art-14/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-4
- suppl-5031-7/art-14/par-4: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-5031-7/art-14/par-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-5031-7/art-14/par-4: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-5031-7/art-14/par-4: 前二項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-5031-7/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-2
- suppl-5031-7/art-14/par-4: 前二項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-5031-7/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-3
- suppl-5031-7/art-14/par-5: 前三項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-5031-7/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-2
- suppl-5031-7/art-14/par-5: 前三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-5031-7/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-3
- suppl-5031-7/art-14/par-5: 前三項 → 地方税法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-5031-7/art-14/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-4
- suppl-5031-7/art-14/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1
- suppl-5031-7/art-14/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-5031-7/art-14/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-5031-7/art-14/par-5: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-5031-7/art-16/par-1: 四年新法第七百一条の三十四第三項 → 地方税法 第七百一条の三十四第三項 (Article 701-34, paragraph (3)), art-701-34/par-3 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3
- suppl-5031-7/art-16/par-1: 第十六号 → 地方税法 第七百一条の三十四第三項第十六号 (Article 701-34, paragraph (3), item (xvi)), art-701-34/par-3/item-16 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-16 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-16
- suppl-5031-7/art-16/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-5031-7/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3
- suppl-5031-7/art-18/par-1: 新法第七百四十八条第一項 → 地方税法 第七百四十八条第一項 (Article 748, paragraph (1)), art-748/par-1 — https://japanlaw.org/en/local-tax-act/art-748/par-1 · https://japanlaw.org/l/325AC0000000226/art-748/par-1
- suppl-5031-7/art-18/par-1: 第七百四十九条第一項 → 地方税法 第七百四十九条第一項 (Article 749, paragraph (1)), art-749/par-1 — https://japanlaw.org/en/local-tax-act/art-749/par-1 · https://japanlaw.org/l/325AC0000000226/art-749/par-1
- suppl-5031-7/art-18/par-1: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-5031-7/art-18/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-4
- suppl-5031-7/art-18/par-2: 新法第七百四十八条第二項 → 地方税法 第七百四十八条第二項 (Article 748, paragraph (2)), art-748/par-2 — https://japanlaw.org/en/local-tax-act/art-748/par-2 · https://japanlaw.org/l/325AC0000000226/art-748/par-2
- suppl-5031-7/art-18/par-2: 第七百四十九条第二項 → 地方税法 第七百四十九条第二項 (Article 749, paragraph (2)), art-749/par-2 — https://japanlaw.org/en/local-tax-act/art-749/par-2 · https://japanlaw.org/l/325AC0000000226/art-749/par-2
- suppl-5031-7/art-18/par-2: この条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5031-7/art-18 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18
- suppl-5031-7/art-18/par-3: 新法第七百四十八条第三項 → 地方税法 第七百四十八条第三項 (Article 748, paragraph (3)), art-748/par-3 — https://japanlaw.org/en/local-tax-act/art-748/par-3 · https://japanlaw.org/l/325AC0000000226/art-748/par-3
- suppl-5031-7/art-18/par-4: 新法第七百四十九条第三項 → 地方税法 第七百四十九条第三項 (Article 749, paragraph (3)), art-749/par-3 — https://japanlaw.org/en/local-tax-act/art-749/par-3 · https://japanlaw.org/l/325AC0000000226/art-749/par-3
- suppl-5031-7/art-18/par-4: 新法第七百四十八条第二項 → 地方税法 第七百四十八条第二項 (Article 748, paragraph (2)), art-748/par-2 — https://japanlaw.org/en/local-tax-act/art-748/par-2 · https://japanlaw.org/l/325AC0000000226/art-748/par-2
- suppl-5031-7/art-18/par-4: 同条第一項 → 地方税法 第七百四十八条第一項 (Article 748, paragraph (1)), art-748/par-1 — https://japanlaw.org/en/local-tax-act/art-748/par-1 · https://japanlaw.org/l/325AC0000000226/art-748/par-1
- suppl-5031-7/art-18/par-4: 第六項 → 地方税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-5031-7/art-18/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-6
- suppl-5031-7/art-18/par-5: 新法第七百五十条第一項 → 地方税法 第七百五十条第一項 (Article 750, paragraph (1)), art-750/par-1 — https://japanlaw.org/en/local-tax-act/art-750/par-1 · https://japanlaw.org/l/325AC0000000226/art-750/par-1
- suppl-5031-7/art-18/par-5: 第二項 → 地方税法 第七百五十条第二項 (Article 750, paragraph (2)), art-750/par-2 — https://japanlaw.org/en/local-tax-act/art-750/par-2 · https://japanlaw.org/l/325AC0000000226/art-750/par-2
- suppl-5031-7/art-18/par-6: 新法第七百五十条第三項 → 地方税法 第七百五十条第三項 (Article 750, paragraph (3)), art-750/par-3 — https://japanlaw.org/en/local-tax-act/art-750/par-3 · https://japanlaw.org/l/325AC0000000226/art-750/par-3
- suppl-5031-7/art-18/par-6: 同条第一項 → 地方税法 第七百五十条第一項 (Article 750, paragraph (1)), art-750/par-1 — https://japanlaw.org/en/local-tax-act/art-750/par-1 · https://japanlaw.org/l/325AC0000000226/art-750/par-1
- suppl-5031-7/art-18/par-6: 同条第二項 → 地方税法 第七百五十条第二項 (Article 750, paragraph (2)), art-750/par-2 — https://japanlaw.org/en/local-tax-act/art-750/par-2 · https://japanlaw.org/l/325AC0000000226/art-750/par-2
- suppl-5031-7/art-18/par-7: 新法第七百五十六条第四項 → 地方税法 第七百五十六条第四項 (Article 756, paragraph (4)), art-756/par-4 — https://japanlaw.org/en/local-tax-act/art-756/par-4 · https://japanlaw.org/l/325AC0000000226/art-756/par-4
- suppl-5031-7/art-18/par-7: 新法第七十四条の二十四第三項 → 地方税法 第七十四条の二十四第三項 (Article 74-24, paragraph (3)), art-74-24/par-3 — https://japanlaw.org/en/local-tax-act/art-74-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3
- suppl-5031-7/art-18/par-8: 新法第七百五十六条第五項 → 地方税法 第七百五十六条第五項 (Article 756, paragraph (5)), art-756/par-5 — https://japanlaw.org/en/local-tax-act/art-756/par-5 · https://japanlaw.org/l/325AC0000000226/art-756/par-5
- suppl-5031-7/art-18/par-8: 新法第百四十四条の四十八第三項 → 地方税法 第百四十四条の四十八第三項 (Article 144-48, paragraph (3)), art-144-48/par-3 — https://japanlaw.org/en/local-tax-act/art-144-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3
- suppl-5031-7/art-18/par-9: 新法第七百五十六条第六項 → 地方税法 第七百五十六条第六項 (Article 756, paragraph (6)), art-756/par-6 — https://japanlaw.org/en/local-tax-act/art-756/par-6 · https://japanlaw.org/l/325AC0000000226/art-756/par-6
- suppl-5031-7/art-18/par-9: 新法第四百八十四条第三項 → 地方税法 第四百八十四条第三項 (Article 484, paragraph (3)), art-484/par-3 — https://japanlaw.org/en/local-tax-act/art-484/par-3 · https://japanlaw.org/l/325AC0000000226/art-484/par-3
- suppl-5031-7/art-22/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5031-7/art-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1
- suppl-5031-7/art-22/par-1: この条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5031-7/art-22 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-22

## Cited by

39 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第六十五条第一項（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-1
- 地方税法 附則第七十三条第一項（基準財政収入額の算定方法の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-73/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-73/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-5031-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-1
- 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-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/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-5031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-4
- 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-5
- 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-7
- 地方税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8
- 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-9
- 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-11
- 地方税法 附則第三条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-3
- 地方税法 附則第三条第七項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-7
- 地方税法 附則第三条第八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-8
- 地方税法 附則第四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-4/par-1
- 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6/par-1
- 地方税法 附則第六条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6/par-2
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-7/par-1
- 地方税法 附則第八条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-8/par-1
- 地方税法 附則第八条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-8/par-2
- 地方税法 附則第十条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-3
- 地方税法 附則第十条第六項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-6
- 地方税法 附則第十条第七項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-7
- 地方税法 附則第十一条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-11/par-1
- 地方税法 附則第十二条第三項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-3
- 地方税法 附則第十二条第四項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-4
- 地方税法 附則第十二条第七項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-7
- 地方税法 附則第十二条第九項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-9
- 地方税法 附則第十二条第十項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-10
- 地方税法 附則第十三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-1
- 地方税法 附則第十三条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-2
- 地方税法 附則第十四条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-2
- 地方税法 附則第十四条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-3
- 地方税法 附則第十四条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-4
- 地方税法 附則第十四条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-14/par-5
- 地方税法 附則第十六条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-16/par-1
- 地方税法 附則第十八条第一項（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-1
- 地方税法 附則第十八条第二項（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-2
- 地方税法 附則第十八条第四項（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-4
- 地方税法 附則第二十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-22/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-356, 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-20261027T214204-235, 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-20261027T214204-283, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-302, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-303, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-304, 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