# 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-5041-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5041-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5041-1
- 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 令和四年三月三一日法律第一号
<sup>suppl-5041-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-1/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1</sup>

**第一項**  この法律は、令和四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-5041-1/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1</sup>
This Act comes into effect on April 1, 2022; 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**  第七条の規定　公布の日
  <sup>suppl-5041-1/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-1</sup>
  the provisions of Article 7: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第二十条の九の三第三項及び第七十二条の四十八の二第五項の改正規定、第四条中地方税法等の一部を改正する法律（令和二年法律第五号）附則第五条第三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第二十条の九の三第三項の改正規定、第五条中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第二十条の九の三第三項及び第七十二条の四十八の二第五項の改正規定並びに第六条中地方税法等の一部を改正する法律（令和二年法律第五号）附則第十三条第三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第二十条の九の三第三項の改正規定並びに次条並びに附則第五条第一項、第七条第二項及び第十二条第一項の規定　令和四年十二月三十一日
  <sup>suppl-5041-1/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-2</sup>
  the provisions amending Article 20-9-3, paragraph (3) and Article 72-48-2, paragraph (5) of the Local Tax Act in Article 1, the provisions amending Article 20-9-3, paragraph (3) 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 is to remain in force pursuant to Article 5, paragraph (3) of the Supplementary Provisions of that Act, in Article 4, the provisions amending Article 20-9-3, paragraph (3) and Article 72-48-2, paragraph (5) 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, in Article 5, the provisions amending Article 20-9-3, paragraph (3) 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 is to remain in force pursuant to Article 13, paragraph (3) of the Supplementary Provisions of that Act, in Article 6, and the provisions of the following Article and Article 5, paragraph (1), Article 7, paragraph (2) and Article 12, paragraph (1) of the Supplementary Provisions: December 31, 2022;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第四十五条の三の二の見出し及び同条第一項、第四十五条の三の三の見出し及び同条第一項、第三百十七条の三の二の見出し及び同条第一項並びに第三百十七条の三の三の見出し及び同条第一項の改正規定並びに同法附則第五条の四の二第一項及び第五項、第三十四条の二第三項及び第六項、第四十五条並びに第六十一条の改正規定並びに附則第三条第一項から第三項まで及び第五項から第七項まで、第十条第一項から第三項まで及び第五項から第七項まで並びに第二十七条（地方税法等の一部を改正する法律（令和三年法律第七号）附則第二十一条の改正規定を除く。）の規定　令和五年一月一日
  <sup>suppl-5041-1/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-3</sup>
  the provisions amending the heading of Article 45-3-2 and paragraph (1) of that Article, the heading of Article 45-3-3 and paragraph (1) of that Article, the heading of Article 317-3-2 and paragraph (1) of that Article, and the heading of Article 317-3-3 and paragraph (1) of that Article of the Local Tax Act in Article 1, the provisions amending Article 5-4-2, paragraphs (1) and (5), Article 34-2, paragraphs (3) and (6), Article 45 and Article 61 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraphs (1) through (3) and (5) through (7), Article 10, paragraphs (1) through (3) and (5) through (7) and Article 27 of the Supplementary Provisions (excluding the provisions amending Article 21 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021)): January 1, 2023;
  <sup>machine translation, not official</sup>

  **四**  第二条（次号及び第十号に掲げる改正規定を除く。）、第十一条、第十二条（森林環境税及び森林環境譲与税に関する法律第二十条第二項の改正規定に限る。）及び第十三条（特別法人事業税及び特別法人事業譲与税に関する法律第二十条第二項の改正規定に限る。）並びに附則第九条の規定　令和五年四月一日
  <sup>suppl-5041-1/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-4</sup>
  the provisions of Article 2 (excluding the amending provisions set forth in the following item and item (x)), Article 11, Article 12 (limited to the provisions amending Article 20, paragraph (2) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax) and Article 13 (limited to the provisions amending Article 20, paragraph (2) of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax), and the provisions of Article 9 of the Supplementary Provisions: April 1, 2023;
  <sup>machine translation, not official</sup>

  **五**  第二条中地方税法第三十二条第十三項及び第十五項、第三十七条の四、第四十五条の二第一項ただし書、第四十五条の三第二項及び第三項、第三百十三条第十三項及び第十五項、第三百十四条の九第一項、第三百十七条の二第一項ただし書並びに第三百十七条の三第二項及び第三項の改正規定並びに同法附則第三十三条の二第二項及び第六項、第三十五条の二の三第一項及び第五項、第三十五条の二の五並びに第三十五条の二の六の改正規定並びに第八条及び第九条並びに附則第四条、第十一条、第十九条及び第二十条の規定　令和六年一月一日
  <sup>suppl-5041-1/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-5</sup>
  the provisions amending Article 32, paragraphs (13) and (15), Article 37-4, the proviso to Article 45-2, paragraph (1), Article 45-3, paragraphs (2) and (3), Article 313, paragraphs (13) and (15), Article 314-9, paragraph (1), the proviso to Article 317-2, paragraph (1) and Article 317-3, paragraphs (2) and (3) of the Local Tax Act in Article 2, the provisions amending Article 33-2, paragraphs (2) and (6), Article 35-2-3, paragraphs (1) and (5), Article 35-2-5 and Article 35-2-6 of the Supplementary Provisions of that Act, and the provisions of Articles 8 and 9, and of Articles 4, 11, 19 and 20 of the Supplementary Provisions: January 1, 2024;
  <sup>machine translation, not official</sup>

  **六**  第一条中地方税法第七十二条の二十四の七第六項に一号を加える改正規定　労働者協同組合法（令和二年法律第七十八号）の施行の日
  <sup>suppl-5041-1/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-6</sup>
  the provisions adding one item to Article 72-24-7, paragraph (6) of the Local Tax Act in Article 1: the date of enforcement of the Workers' Cooperatives Act (Act No. 78 of 2020);
  <sup>machine translation, not official</sup>

  **七**  第一条中地方税法附則第十一条第八項の改正規定（「第十条第二号」を「第十一条第一項」に改める部分に限る。）及び同法附則第十五条の七第一項の改正規定（「第十条第二号」を「第十一条第一項」に改める部分に限る。）　住宅の質の向上及び円滑な取引環境の整備のための長期優良住宅の普及の促進に関する法律等の一部を改正する法律（令和三年法律第四十八号）附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-5041-1/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-7</sup>
  the provisions amending Article 11, paragraph (8) of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part replacing "Article 10, item (ii)" with "Article 11, paragraph (1)") and the provisions amending Article 15-7, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "Article 10, item (ii)" with "Article 11, paragraph (1)"): the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Long-Life Quality Housing, etc. for Improving the Quality of Housing and Developing an Environment for Smooth Transactions (Act No. 48 of 2021);
  <sup>machine translation, not official</sup>

  **八**  第一条中地方税法附則第十五条第三十九項の改正規定（同項を同条第三十六項とする部分を除く。）並びに附則第十三条第九項及び第十七条第四項の規定　所有者不明土地の利用の円滑化等に関する特別措置法の一部を改正する法律（令和四年法律第三十八号）の施行の日
  <sup>suppl-5041-1/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-8</sup>
  the provisions amending Article 15, paragraph (39) of the Supplementary Provisions of the Local Tax Act in Article 1 (excluding the part changing that paragraph to Article 15, paragraph (36) of the Supplementary Provisions of that Act), and the provisions of Article 13, paragraph (9) and Article 17, paragraph (4) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 38 of 2022);
  <sup>machine translation, not official</sup>

  **九**  第一条中地方税法附則第十一条第一項の改正規定及び同法附則第十五条第四十一項の改正規定（「令和四年三月三十一日」を「令和六年三月三十一日」に改める部分及び同項を同条第三十八項とする部分を除く。）並びに附則第八条第二項及び第三項並びに第十三条第十項及び第十一項の規定　農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）の施行の日
  <sup>suppl-5041-1/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-9</sup>
  the provisions amending Article 11, paragraph (1) of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions amending Article 15, paragraph (41) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2022" with "March 31, 2024" and the part changing that paragraph to Article 15, paragraph (38) of the Supplementary Provisions of that Act), and the provisions of Article 8, paragraphs (2) and (3) and Article 13, paragraphs (10) and (11) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022);
  <sup>machine translation, not official</sup>

  **十**  第二条中地方税法第三百八十二条第二項及び第三項並びに第三百八十二条の二第二項の改正規定並びに同法第三百八十二条の三の次に一条を加える改正規定並びに附則第十四条の規定　民法等の一部を改正する法律（令和三年法律第二十四号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-5041-1/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-10</sup>
  the provisions amending Article 382, paragraphs (2) and (3) and Article 382-2, paragraph (2) of the Local Tax Act in Article 2, the provisions adding one Article after Article 382-3 of that Act, and the provisions of Article 14 of the Supplementary Provisions: the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021);
  <sup>machine translation, not official</sup>

  **十一**  第三条及び附則第十五条の規定　民法等の一部を改正する法律（令和三年法律第二十四号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-5041-1/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-11</sup>
  the provisions of Article 3 and Article 15 of the Supplementary Provisions: the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021).
  <sup>machine translation, not official</sup>

### 第二条（更正請求書に関する経過措置） — Transitional Measures Concerning Written Requests for Reassessment
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-1/art-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/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。）第二十条の九の三第三項の規定は、令和四年十二月三十一日以後に終了する事業年度分の法人の道府県民税、同日以後に終了する事業年度に係る法人の事業税、同日以後に終了する事業年度分の法人の市町村民税並びに同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（これらの地方税以外の地方税については、同日後にその納税義務又は特別徴収義務が成立する当該地方税）に係る同項に規定する更正請求書について適用し、同日前に終了した事業年度分の法人の道府県民税、同日前に終了した事業年度に係る法人の事業税、同日前に終了した事業年度分の法人の市町村民税並びに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（これらの地方税以外の地方税については、同日以前にその納税義務又は特別徴収義務が成立した当該地方税）に係る第一条の規定による改正前の地方税法（以下「旧法」という。）第二十条の九の三第三項に規定する更正請求書については、なお従前の例による。
<sup>suppl-5041-1/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-2/par-1</sup>
The provisions of Article 20-9-3, paragraph (3) of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") apply to the written request for reassessment prescribed in that paragraph relating to corporate prefectural inhabitant tax for business years ending on or after December 31, 2022, corporate enterprise tax for business years ending on or after that date, corporate municipal inhabitant tax for business years ending on or after that date, and business office tax to be imposed on the business of a corporation for business years ending on or after that date and on the business of an individual for the year 2022 and thereafter (excluding a business of an individual abolished before that date) (for local taxes other than these local taxes, the local tax for which the tax liability or special collection obligation arises after that date), and the provisions then in force continue to govern the written request for reassessment prescribed in Article 20-9-3, paragraph (3) of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") relating to corporate prefectural inhabitant tax for business years that ended before that date, corporate enterprise tax for business years that ended before that date, corporate municipal inhabitant tax for business years that ended before that date, and 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 (for local taxes other than these local taxes, the local tax for which the tax liability or special collection obligation arose on or before that date).
<sup>machine translation, not official</sup>

**第二項**  新法第七十二条の四十八の二第五項の規定は、令和四年十二月三十一日以後に終了する事業年度に係る法人の事業税に係る同項に規定する更正請求書について適用し、同日前に終了した事業年度に係る法人の事業税に係る旧法第七十二条の四十八の二第五項に規定する更正請求書については、なお従前の例による。
<sup>suppl-5041-1/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-2/par-2</sup>
The provisions of Article 72-48-2, paragraph (5) of the New Act apply to the written request for reassessment prescribed in that paragraph relating to corporate enterprise tax for business years ending on or after December 31, 2022, and the provisions then in force continue to govern the written request for reassessment prescribed in Article 72-48-2, paragraph (5) of the Former Act relating to corporate enterprise tax for business years that ended before that date.
<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-5041-1/art-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3</sup>

**第一項**  新法第四十五条の三の二第一項の規定は、附則第一条第三号に掲げる規定の施行の日（以下「三号施行日」という。）以後に支払を受けるべき同項に規定する給与について提出する同項及び新法第四十五条の三の二第二項に規定する申告書について適用し、三号施行日前に支払を受けるべき旧法第四十五条の三の二第一項に規定する給与について提出した同項及び同条第二項に規定する申告書については、なお従前の例による。
<sup>suppl-5041-1/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-1</sup>
The provisions of Article 45-3-2, paragraph (1) of the New Act apply to the returns prescribed in Article 45-3-2, paragraph (1) of the New Act and Article 45-3-2, paragraph (2) of the New Act that are submitted for the salary prescribed in Article 45-3-2, paragraph (1) of the New Act that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter referred to as the "Item 3 Effective Date"), and the provisions then in force continue to govern the returns prescribed in Article 45-3-2, paragraph (1) of the Former Act and Article 45-3-2, paragraph (2) of the Former Act that were submitted for the salary prescribed in Article 45-3-2, paragraph (1) of the Former Act that is to be received before the Item 3 Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法第四十五条の三の三第一項の規定は、三号施行日以後に支払を受けるべき所得税法（昭和四十年法律第三十三号）第二百三条の六第一項に規定する公的年金等（同法第二百三条の七の規定の適用を受けるものを除く。以下この項において「公的年金等」という。）について提出する新法第四十五条の三の三第一項に規定する申告書について適用し、三号施行日前に支払を受けるべき公的年金等について提出した旧法第四十五条の三の三第一項に規定する申告書については、なお従前の例による。
<sup>suppl-5041-1/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-2</sup>
The provisions of Article 45-3-3, paragraph (1) of the New Act apply to the returns prescribed in Article 45-3-3, paragraph (1) of the New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) (excluding that to which Article 203-7 of that Act applies; hereinafter referred to as "public pension, etc." in this paragraph) that is to be received on or after the Item 3 Effective Date, and the provisions then in force continue to govern the returns prescribed in Article 45-3-3, paragraph (1) of the Former Act that were submitted for public pension, etc. that is to be received before the Item 3 Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新法附則第五条の四の二第一項から第四項までの規定は、道府県民税の所得割の納税義務者が令和四年一月一日以後に所得税法等の一部を改正する法律（令和四年法律第四号。以下この項及び第五項において「所得税法等改正法」という。）第十一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。）第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。第七項において同じ。）を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、道府県民税の所得割の納税義務者が同日前に所得税法等改正法第十一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。第六項及び第七項において同じ。）を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
<sup>suppl-5041-1/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-3</sup>
The provisions of Article 5-4-2, paragraphs (1) through (4) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of prefectural inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) 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 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022; hereinafter referred to as the "Income Tax Act Amendment Act" in this paragraph and paragraph (5)), a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)), and the provisions then in force continue to govern the case where a person liable for the income levy of prefectural inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by Article 11 of the Income Tax Act Amendment Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation"), a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraphs (6) and (7)).
<sup>machine translation, not official</sup>

**第四項**  新法附則第七条第三項（第一号に係る部分に限る。）の規定は、道府県民税の所得割の納税義務者がこの法律の施行の日（以下「施行日」という。）以後に支出する同条第一項に規定する特例控除対象寄附金について行う同条第二項に規定する申告特例の求めについて適用し、道府県民税の所得割の納税義務者が施行日前に支出した旧法附則第七条第一項に規定する特例控除対象寄附金について行う同条第二項に規定する申告特例の求めについては、なお従前の例による。
<sup>suppl-5041-1/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-4</sup>
The provisions of Article 7, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to item (i)) apply to the request for the special filing procedure prescribed in paragraph (2) of that Article that is made with respect to donations eligible for the special deduction prescribed in paragraph (1) of that Article that a person liable for the income levy of prefectural inhabitant tax pays on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the request for the special filing procedure prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Former Act that is made with respect to donations eligible for the special deduction prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Former Act that a person liable for the income levy of prefectural inhabitant tax paid before the Effective Date.
<sup>machine translation, not official</sup>

**第五項**  新法附則第四十五条第二項及び第三項の規定は、道府県民税の所得割の納税義務者が令和四年一月一日以後に所得税法等改正法第十八条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下「新震災特例法」という。）第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。第七項において同じ。）又は認定住宅等を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、道府県民税の所得割の納税義務者が同日前に所得税法等改正法第十八条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「旧震災特例法」という。）第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。次項及び第七項において同じ。）又は認定住宅を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
<sup>suppl-5041-1/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-5</sup>
The provisions of Article 45, paragraphs (2) and (3) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of prefectural inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 13-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; hereinafter referred to as the "New Earthquake Special Provisions Act") as amended by Article 18 of the Income Tax Act Amendment Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)) prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of prefectural inhabitant tax used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to amendment by Article 18 of the Income Tax Act Amendment Act (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act"), a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in the following paragraph and paragraph (7)) prescribed in that paragraph, or a certified house.
<sup>machine translation, not official</sup>

**第六項**  道府県民税の所得割の納税義務者が令和四年一月一日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合又は同日前に旧震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅を同項の定めるところによりその者の居住の用に供した場合における旧法附則第六十一条第一項の規定により読み替えて適用される旧法附則第五条の四の二第一項の規定による控除については、なお従前の例による。
<sup>suppl-5041-1/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-6</sup>
With regard to the deduction under Article 5-4-2, paragraph (1) of the Supplementary Provisions of the Former Act as applied with terms replaced pursuant to Article 61, paragraph (1) of the Supplementary Provisions of the Former Act, in the case where a person liable for the income levy of prefectural inhabitant tax used, before January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  新法附則第六十一条第一項の規定は、道府県民税の所得割の納税義務者が令和四年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供する場合又は同日以後に新震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅等を同項の定めるところによりその者の居住の用に供する場合について適用し、道府県民税の所得割の納税義務者が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合又は同日前に旧震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
<sup>suppl-5041-1/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-7</sup>
The provisions of Article 61, paragraph (1) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of prefectural inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or uses, on or after that date, for their own residence as provided in Article 13-2, paragraph (1) of the New Earthquake Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of prefectural inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house.
<sup>machine translation, not official</sup>

**第八項**  次項に定めるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に開始する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については、なお従前の例による。
<sup>suppl-5041-1/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-8</sup>
Except as provided in the following paragraph, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before the Effective Date.
<sup>machine translation, not official</sup>

**第九項**  旧法附則第七条の六第一項の大会関連外国法人の令和四年一月一日前に開始した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-5041-1/art-3/par-9 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-9</sup>
The provisions then in force continue to govern corporate prefectural inhabitant tax for business years beginning before January 1, 2022 of a Games-related foreign corporation under Article 7-6, paragraph (1) of the Supplementary Provisions of the Former Act.
<sup>machine translation, not official</sup>

### 第四条
<sup>suppl-5041-1/art-4 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/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（以下「六年新法」という。）の規定中個人の道府県民税に関する部分は、令和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-5041-1/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/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 (hereinafter referred to as the "2024 New Act") 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>

**第二項**  六年新法附則第三十五条の二の六第四項の規定の適用については、令和六年度から令和八年度までの各年度分の個人の道府県民税に限り、同項中「について確定申告書」とあるのは「に係る確定申告書（当該上場株式等に係る譲渡損失の金額の生じた年が令和二年から令和四年までの各年である場合には、その年の末日の属する年度の翌年度分の道府県民税に係る地方税法等の一部を改正する法律（令和四年法律第一号）第二条の規定による改正前の地方税法附則第三十五条の二の六第五項に規定する申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたものを含む。以下この項において「旧申告書」という。））」と、「について連続して確定申告書を」とあるのは「に係る確定申告書（当該年が令和三年又は令和四年である場合には、その年の末日の属する年度の翌年度分の道府県民税に係る旧申告書）を連続して」とする。
<sup>suppl-5041-1/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-4/par-2</sup>
With regard to the application of Article 35-2-6, paragraph (4) of the Supplementary Provisions of the 2024 New Act, only for individual prefectural inhabitant tax for each fiscal year from fiscal year 2024 to fiscal year 2026, the phrase "a final return concerning" in that paragraph is deemed to be replaced with "a final return relating to (where the year in which the amount of loss from the transfer of the listed shares, etc. arose is each year from 2020 through 2022, the return prescribed in Article 35-2-6, paragraph (5) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc. (Act No. 1 of 2022) relating to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year (including one submitted after the deadline for filing and before the time when the tax notice for prefectural inhabitant tax is delivered; hereinafter referred to as the "former return" in this paragraph))", and the phrase "a final return consecutively for" is deemed to be replaced with "a final return relating to (where that year is 2021 or 2022, the former return relating to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year) consecutively for".
<sup>machine translation, not official</sup>

### 第六条（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-5041-1/art-6 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-6</sup>

**第一項**  別段の定めがあるものを除き、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-5041-1/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-6/par-1</sup>
Except as otherwise provided, 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 with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  施行日以後最初に開始する事業年度（以下この項及び次条第四項において「最初事業年度」という。）開始の日の前日を含む事業年度において、ガス供給業のうち新法第七十二条の二第一項第二号に規定する導管ガス供給業及び同項第四号に規定する特定ガス供給業以外のもの（以下この項において「対象ガス供給業」という。）を行っていた法人（ガス事業法（昭和二十九年法律第五十一号）第二条第十項に規定するガス製造事業者又は電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第二十二条第一項に規定する旧一般ガスみなしガス小売事業者（同項の義務を負う者に限る。）（次条第四項において「ガス製造事業者等」という。）に限る。）の対象ガス供給業に係る事業税の課税標準である各事業年度の所得を新法第七十二条の二十三第一項の規定により当該法人の当該各事業年度の法人税の課税標準である所得の計算の例により算定する場合には、当該法人が、当該法人の最初事業年度開始の日前十年以内に開始した各事業年度において、対象ガス供給業に係る事業税の課税標準である当該各事業年度の所得を旧法第七十二条の二十三第一項の規定により当該法人の当該各事業年度の法人税の課税標準である所得又は当該各事業年度終了の日の属する各連結事業年度の法人税の課税標準である連結所得（令和二年改正前法人税法第二条第十八号の四に規定する連結所得をいう。次条第四項において同じ。）に係る当該法人の個別所得金額（令和二年改正前法人税法第八十一条の十八第一項に規定する個別所得金額をいう。次条第四項において同じ。）の計算の例により算定していたものとみなす。
<sup>suppl-5041-1/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-6/par-2</sup>
In the case where, for a corporation (limited to a gas manufacturer prescribed in Article 2, paragraph (10) of the Gas Business Act (Act No. 51 of 1954) or a former general gas deemed gas retail business operator prescribed in Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015) (limited to one bearing the obligation under that paragraph) (referred to as a "gas manufacturer, etc." in paragraph (4) of the following Article)) that, in the business year including the day preceding the first day of the first business year beginning on or after the Effective Date (referred to as the "first business year" in this paragraph and paragraph (4) of the following Article), was conducting, within the gas supply business, a business other than the gas pipeline supply business prescribed in Article 72-2, paragraph (1), item (ii) of the New Act and the specified gas supply business prescribed in item (iv) of that paragraph (hereinafter referred to as the "covered gas supply business" in this paragraph), the income of each business year that is the tax base of enterprise tax relating to the covered gas supply business of that corporation is calculated pursuant to Article 72-23, paragraph (1) of the New Act in accordance with the rules for calculating the income that is the tax base of corporation tax for that business year of that corporation, that corporation is deemed to have calculated, for each business year that began within 10 years before the first day of the first business year of that corporation, the income of that business year that is the tax base of enterprise tax relating to the covered gas supply business pursuant to Article 72-23, paragraph (1) of the Former Act in accordance with the rules for calculating the individual income amount (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act Before the 2020 Amendment; the same applies in paragraph (4) of the following Article) of that corporation relating to the income that is the tax base of corporation tax for that business year of that corporation or the consolidated income (meaning the consolidated income prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act Before the 2020 Amendment; the same applies in paragraph (4) of the following Article) that is the tax base of corporation tax for each consolidated business year that includes the last day of that business year.
<sup>machine translation, not official</sup>

**第三項**  旧法附則第八条の六第一項の大会関連外国法人の令和四年一月一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-5041-1/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-6/par-3</sup>
The provisions then in force continue to govern corporate enterprise tax for business years beginning before January 1, 2022 of a Games-related foreign corporation under Article 8-6, paragraph (1) of the Supplementary Provisions of the Former Act.
<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-5041-1/art-8 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8</sup>

**第一項**  別段の定めがあるものを除き、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-5041-1/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法附則第十一条第一項の規定は、附則第一条第九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-5041-1/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8/par-2</sup>
The provisions of Article 11, paragraph (1) 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 (ix) 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>

**第三項**  旧法附則第十一条第一項の規定は、農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）附則第五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る同項に規定する農用地利用集積計画に基づき農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第八条第二項第一号に規定する農用地区域内にある土地を取得した場合における当該土地の取得に対して課する不動産取得税については、なおその効力を有する。この場合において、旧法附則第十一条第一項中「農業経営基盤強化促進法第十九条の規定による公告があつた」とあるのは「農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）附則第五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る同項に規定する」と、「令和三年四月一日から令和五年三月三十一日まで」とあるのは「農業経営基盤強化促進法等の一部を改正する法律の施行の日から令和七年三月三十一日まで」とする。
<sup>suppl-5041-1/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8/par-3</sup>
The provisions of Article 11, paragraph (1) of the Supplementary Provisions of the Former Act remain in force with regard to real property acquisition tax imposed on the acquisition of land located within an agricultural land zone prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) based on an agricultural land utilization accumulation plan that is to remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) and is prescribed in that paragraph. In this case, with regard to Article 11, paragraph (1) of the Supplementary Provisions of the Former Act, the phrase "for which public notice was given under the provisions of Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation" is deemed to be replaced with "that is to remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) and is prescribed in that paragraph", and the phrase "from April 1, 2021 to March 31, 2023" is deemed to be replaced with "from the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. to March 31, 2025".
<sup>machine translation, not official</sup>

### 第九条
<sup>suppl-5041-1/art-9 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9</sup>

**第一項**  附則第一条第四号に掲げる規定による改正後の地方税法（次項及び附則第十八条第一項において「五年新法」という。）第七十三条の十八、第七十三条の二十五、第七十三条の二十七の二から第七十三条の二十七の四まで及び第七十三条の二十七の六の規定は、同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-5041-1/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-1</sup>
The provisions of Article 73-18, Article 73-25, Articles 73-27-2 through 73-27-4 and Article 73-27-6 of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2023 New Act" in the following paragraph and Article 18, paragraph (1) of the Supplementary Provisions) 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 that item, 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>

**第二項**  五年新法第七十三条の二十の二の規定は、附則第一条第四号に掲げる規定の施行の日以後にされる五年新法第三百八十二条第一項（同条第二項において準用する場合を含む。）の規定による通知について適用する。
<sup>suppl-5041-1/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-2</sup>
The provisions of Article 73-20-2 of the 2023 New Act apply to notices given on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions pursuant to Article 382, paragraph (1) of the 2023 New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article).
<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-5041-1/art-10 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10</sup>

**第一項**  新法第三百十七条の三の二第一項の規定は、三号施行日以後に支払を受けるべき同項に規定する給与について提出する同項及び同条第二項に規定する申告書について適用し、三号施行日前に支払を受けるべき旧法第三百十七条の三の二第一項に規定する給与について提出した同項及び同条第二項に規定する申告書については、なお従前の例による。
<sup>suppl-5041-1/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-1</sup>
The provisions of Article 317-3-2, paragraph (1) of the New Act apply to the returns prescribed in that paragraph and in Article 317-3-2, paragraph (2) of the New Act that are submitted for the salary prescribed in Article 317-3-2, paragraph (1) of the New Act that is to be received on or after the Item 3 Effective Date, and the provisions then in force continue to govern the returns prescribed in Article 317-3-2, paragraph (1) of the Former Act and Article 317-3-2, paragraph (2) of the Former Act that were submitted for the salary prescribed in Article 317-3-2, paragraph (1) of the Former Act that is to be received before the Item 3 Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法第三百十七条の三の三第一項の規定は、三号施行日以後に支払を受けるべき所得税法第二百三条の六第一項に規定する公的年金等（同法第二百三条の七の規定の適用を受けるものを除く。以下この項において「公的年金等」という。）について提出する新法第三百十七条の三の三第一項に規定する申告書について適用し、三号施行日前に支払を受けるべき公的年金等について提出した旧法第三百十七条の三の三第一項に規定する申告書については、なお従前の例による。
<sup>suppl-5041-1/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-2</sup>
The provisions of Article 317-3-3, paragraph (1) of the New Act apply to the returns prescribed in Article 317-3-3, paragraph (1) of the New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (excluding that to which Article 203-7 of that Act applies; hereinafter referred to as "public pension, etc." in this paragraph) that is to be received on or after the Item 3 Effective Date, and the provisions then in force continue to govern the returns prescribed in Article 317-3-3, paragraph (1) of the Former Act that were submitted for public pension, etc. that is to be received before the Item 3 Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新法附則第五条の四の二第五項から第八項までの規定は、市町村民税の所得割の納税義務者が令和四年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。第七項において同じ。）を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、市町村民税の所得割の納税義務者が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。第六項及び第七項において同じ。）を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
<sup>suppl-5041-1/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-3</sup>
The provisions of Article 5-4-2, paragraphs (5) through (8) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of municipal inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)), and the provisions then in force continue to govern the case where a person liable for the income levy of municipal inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraphs (6) and (7)).
<sup>machine translation, not official</sup>

**第四項**  新法附則第七条第十項（第一号に係る部分に限る。）の規定は、市町村民税の所得割の納税義務者が施行日以後に支出する同条第八項に規定する特例控除対象寄附金について行う同条第九項に規定する申告特例の求めについて適用し、市町村民税の所得割の納税義務者が施行日前に支出した旧法附則第七条第八項に規定する特例控除対象寄附金について行う同条第九項に規定する申告特例の求めについては、なお従前の例による。
<sup>suppl-5041-1/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-4</sup>
The provisions of Article 7, paragraph (10) of the Supplementary Provisions of the New Act (limited to the part relating to item (i)) apply to the request for the special filing procedure prescribed in paragraph (9) of that Article that is made with respect to donations eligible for the special deduction prescribed in paragraph (8) of that Article that a person liable for the income levy of municipal inhabitant tax pays on or after the Effective Date, and the provisions then in force continue to govern the request for the special filing procedure prescribed in Article 7, paragraph (9) of the Supplementary Provisions of the Former Act that is made with respect to donations eligible for the special deduction prescribed in Article 7, paragraph (8) of the Supplementary Provisions of the Former Act that a person liable for the income levy of municipal inhabitant tax paid before the Effective Date.
<sup>machine translation, not official</sup>

**第五項**  新法附則第四十五条第五項及び第六項の規定は、市町村民税の所得割の納税義務者が令和四年一月一日以後に新震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。第七項において同じ。）又は認定住宅等を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、市町村民税の所得割の納税義務者が同日前に旧震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。次項及び第七項において同じ。）又は認定住宅を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
<sup>suppl-5041-1/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-5</sup>
The provisions of Article 45, paragraphs (5) and (6) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of municipal inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 13-2, paragraph (1) of the New Earthquake Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)) prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of municipal inhabitant tax used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in the following paragraph and paragraph (7)) prescribed in that paragraph, or a certified house.
<sup>machine translation, not official</sup>

**第六項**  市町村民税の所得割の納税義務者が令和四年一月一日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合又は同日前に旧震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅を同項の定めるところによりその者の居住の用に供した場合における旧法附則第六十一条第三項の規定により読み替えて適用される旧法附則第五条の四の二第五項の規定による控除については、なお従前の例による。
<sup>suppl-5041-1/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-6</sup>
With regard to the deduction under Article 5-4-2, paragraph (5) of the Supplementary Provisions of the Former Act as applied with terms replaced pursuant to Article 61, paragraph (3) of the Supplementary Provisions of the Former Act, in the case where a person liable for the income levy of municipal inhabitant tax used, before January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  新法附則第六十一条第二項の規定は、市町村民税の所得割の納税義務者が令和四年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供する場合又は同日以後に新震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅等を同項の定めるところによりその者の居住の用に供する場合について適用し、市町村民税の所得割の納税義務者が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合又は同日前に旧震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
<sup>suppl-5041-1/art-10/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-7</sup>
The provisions of Article 61, paragraph (2) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of municipal inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or uses, on or after that date, for their own residence as provided in Article 13-2, paragraph (1) of the New Earthquake Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of municipal inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house.
<sup>machine translation, not official</sup>

**第八項**  次項に定めるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-5041-1/art-10/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-8</sup>
Except as provided in the following paragraph, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before the Effective Date.
<sup>machine translation, not official</sup>

**第九項**  旧法附則第七条の六第三項の大会関連外国法人の令和四年一月一日前に開始した事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-5041-1/art-10/par-9 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-9</sup>
The provisions then in force continue to govern corporate municipal inhabitant tax for business years beginning before January 1, 2022 of a Games-related foreign corporation under Article 7-6, paragraph (3) of the Supplementary Provisions of the Former Act.
<sup>machine translation, not official</sup>

### 第十一条
<sup>suppl-5041-1/art-11 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-11</sup>

**第一項**  六年新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-5041-1/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-11/par-1</sup>
The provisions of the 2024 New Act 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>

**第二項**  六年新法附則第三十五条の二の六第十一項の規定の適用については、令和六年度から令和八年度までの各年度分の個人の市町村民税に限り、同項中「について確定申告書」とあるのは「に係る確定申告書（当該上場株式等に係る譲渡損失の金額の生じた年が令和二年から令和四年までの各年である場合には、その年の末日の属する年度の翌年度分の市町村民税に係る地方税法等の一部を改正する法律（令和四年法律第一号）第二条の規定による改正前の地方税法附則第三十五条の二の六第十五項に規定する申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたものを含む。以下この項において「旧申告書」という。））」と、「について連続して確定申告書を」とあるのは「に係る確定申告書（当該年が令和三年又は令和四年である場合には、その年の末日の属する年度の翌年度分の市町村民税に係る旧申告書）を連続して」とする。
<sup>suppl-5041-1/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-11/par-2</sup>
With regard to the application of Article 35-2-6, paragraph (11) of the Supplementary Provisions of the 2024 New Act, only for individual municipal inhabitant tax for each fiscal year from fiscal year 2024 to fiscal year 2026, the phrase "a final return concerning" in that paragraph is deemed to be replaced with "a final return relating to (where the year in which the amount of loss from the transfer of the listed shares, etc. arose is each year from 2020 through 2022, the return prescribed in Article 35-2-6, paragraph (15) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc. (Act No. 1 of 2022) relating to municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year (including one submitted after the deadline for filing and before the time when the tax notice for municipal inhabitant tax is delivered; hereinafter referred to as the "former return" in this paragraph))", and the phrase "a final return consecutively for" is deemed to be replaced with "a final return relating to (where that year is 2021 or 2022, the former return relating to municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year) consecutively for".
<sup>machine translation, not official</sup>

### 第十三条（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-5041-1/art-13 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13</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（新法附則第二十四条の二の規定を除く。）は、令和四年度以後の年度分の固定資産税について適用し、令和三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-5041-1/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax (excluding Article 24-2 of the Supplementary Provisions of the New Act) apply from fixed assets tax for fiscal year 2022, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2021.
<sup>machine translation, not official</sup>

**第二項**  令和七年三月三十一日までの間に旧法第三百四十九条の三第二項に規定する一般ガス導管事業者のうちガス事業法第五十四条の二に規定する特別一般ガス導管事業者が新設した同項に規定する償却資産に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、令和四年四月一日から令和七年三月三十一日までの間に新設された同項に規定する償却資産に対する同項の規定の適用については、同項中「三分の一」とあるのは「三分の二」と、「三分の二」とあるのは「六分の五」とする。
<sup>suppl-5041-1/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-2</sup>
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (2) of the Former Act that a special general gas pipeline operator prescribed in Article 54-2 of the Gas Business Act, among the general gas pipeline operators prescribed in Article 349-3, paragraph (2) of the Former Act, newly establishes by March 31, 2025, the provisions of Article 349-3, paragraph (2) of the Former Act remain in force. In this case, with regard to the application of Article 349-3, paragraph (2) of the Former Act to depreciable assets prescribed in that paragraph that are newly established during the period from April 1, 2022 to March 31, 2025, the phrase "one-third" in that paragraph is deemed to be replaced with "two-thirds", and the phrase "two-thirds" with "five-sixths".
<sup>machine translation, not official</sup>

**第三項**  令和二年四月一日から令和四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一項に規定する施設又は設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5041-1/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-3</sup>
The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2020 to March 31, 2022.
<sup>machine translation, not official</sup>

**第四項**  令和二年四月一日から令和四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項に規定する施設又は設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5041-1/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-4</sup>
The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2020 to March 31, 2022.
<sup>machine translation, not official</sup>

**第五項**  平成二十二年四月一日から令和四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七項に規定する車両に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5041-1/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-5</sup>
The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2022.
<sup>machine translation, not official</sup>

**第六項**  令和二年四月一日から令和四年三月三十一日までの間に新たに製造された旧法附則第十五条第十四項に規定する車両に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5041-1/art-13/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-6</sup>
The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were newly manufactured during the period from April 1, 2020 to March 31, 2022.
<sup>machine translation, not official</sup>

**第七項**  平成三十年四月一日から令和四年三月三十一日までの間に旧法附則第十五条第三十六項に規定する取得をされた同項に規定する対象特定電気通信設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5041-1/art-13/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-7</sup>
The provisions then in force continue to govern fixed assets tax imposed on target specified telecommunications facilities prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act for which the acquisition prescribed in that paragraph was made during the period from April 1, 2018 to March 31, 2022.
<sup>machine translation, not official</sup>

**第八項**  都市再生特別措置法等の一部を改正する法律（平成三十年法律第二十二号）の施行の日から令和四年三月三十一日までの間に旧法附則第十五条第三十七項に規定する認可を受けた同項に規定する特定立地誘導促進施設協定に定められた同項に規定する特定立地誘導促進施設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-5041-1/art-13/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-8</sup>
The provisions then in force continue to govern fixed assets tax imposed on land and depreciable assets used for the specified location-guidance-promotion facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that are provided for in the specified location-guidance-promotion facility agreement prescribed in that paragraph for which the approval prescribed in that paragraph was obtained during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018) to March 31, 2022.
<sup>machine translation, not official</sup>

**第九項**  所有者不明土地の利用の円滑化等に関する特別措置法（平成三十年法律第四十九号）附則第一項ただし書に規定する規定の施行の日から附則第一条第八号に掲げる規定の施行の日の前日までの間に同号に掲げる規定による改正前の地方税法附則第十五条第三十六項に規定する土地使用権を取得した者が整備する同項に規定する施設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-5041-1/art-13/par-9 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-9</sup>
The provisions then in force continue to govern fixed assets tax imposed on land and depreciable assets used for the facilities prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (viii) of the Supplementary Provisions that are developed by a person who acquired the land use right prescribed in that paragraph during the period from the date of enforcement of the provisions prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 49 of 2018) to the day preceding the date of enforcement of the provisions set forth in that item.
<sup>machine translation, not official</sup>

**第十項**  令和二年四月一日から附則第一条第九号に掲げる規定の施行の日の前日までの間に取得された同号に掲げる規定による改正前の地方税法附則第十五条第三十八項に規定する機械装置等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-5041-1/art-13/par-10 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-10</sup>
The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment, etc. prescribed in Article 15, paragraph (38) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions that were acquired during the period from April 1, 2020 to the day preceding the date of enforcement of the provisions set forth in that item.
<sup>machine translation, not official</sup>

**第十一項**  附則第一条第九号に掲げる規定による改正前の地方税法附則第十五条第三十八項の規定は、農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）附則第十一条第二項に規定する同法第二条の規定による改正前の農地中間管理事業の推進に関する法律（平成二十五年法律第百一号）第二十六条第一項の規定により公表された協議の結果において、市町村が適切と認める区域における農業において中心的な役割を果たすことが見込まれる農業者とされた同号に掲げる規定による改正前の地方税法附則第十五条第三十八項に規定する認定就農者の利用に供する同項に規定する機械装置等に対して課する固定資産税については、なおその効力を有する。この場合において、同項中「令和二年四月一日」とあるのは「農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）の施行の日」と、「認定就農者（」とあるのは「認定就農者（農業経営基盤強化促進法等の一部を改正する法律附則第十一条第二項に規定する同法第二条の規定による改正前の」とする。
<sup>suppl-5041-1/art-13/par-11 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-11</sup>
The provisions of Article 15, paragraph (38) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions remain in force with regard to fixed assets tax imposed on machinery and equipment, etc. prescribed in that paragraph that are used by a certified new farmer prescribed in that paragraph who was found, in the results of consultation published pursuant to Article 26, paragraph (1) of the Act on the Promotion of Farmland Intermediary Management Services (Act No. 101 of 2013) prior to amendment by Article 2 of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) prescribed in Article 11, paragraph (2) of the Supplementary Provisions of that Act, to be a farmer expected to play a central role in agriculture in an area that the municipality finds appropriate. In this case, the phrase "April 1, 2020" in Article 15, paragraph (38) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in that item is deemed to be replaced with "the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022)", and the phrase "certified new farmer (" is deemed to be replaced with "certified new farmer (prior to amendment by Article 2 of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc., as prescribed in Article 11, paragraph (2) of the Supplementary Provisions of that Act,".
<sup>machine translation, not official</sup>

**第十二項**  昭和三十八年一月二日から令和四年三月三十一日までの間に新築された旧法附則第十五条の六第一項に規定する住宅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-5041-1/art-13/par-12 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-12</sup>
The provisions then in force continue to govern fixed assets tax imposed on dwellings prescribed in Article 15-6, paragraph (1) of the Supplementary Provisions of the Former Act that were newly constructed during the period from January 2, 1963 to March 31, 2022.
<sup>machine translation, not official</sup>

**第十三項**  昭和三十九年一月二日から令和四年三月三十一日までの間に新築された旧法附則第十五条の六第二項に規定する住宅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-5041-1/art-13/par-13 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-13</sup>
The provisions then in force continue to govern fixed assets tax imposed on dwellings prescribed in Article 15-6, paragraph (2) of the Supplementary Provisions of the Former Act that were newly constructed during the period from January 2, 1964 to March 31, 2022.
<sup>machine translation, not official</sup>

**第十四項**  平成二十年四月一日から令和四年三月三十一日までの間に旧法附則第十五条の九第九項に規定する熱損失防止改修工事（以下この条において「熱損失防止改修工事」という。）が行われた同項に規定する熱損失防止改修住宅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-5041-1/art-13/par-14 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-14</sup>
The provisions then in force continue to govern fixed assets tax imposed on heat-loss prevention renovated houses prescribed in Article 15-9, paragraph (9) of the Supplementary Provisions of the Former Act for which the heat-loss prevention renovation work prescribed in that paragraph (hereinafter referred to as "heat-loss prevention renovation work" in this Article) was carried out during the period from April 1, 2008 to March 31, 2022.
<sup>machine translation, not official</sup>

**第十五項**  平成二十年四月一日から令和四年三月三十一日までの間に熱損失防止改修工事が行われた旧法附則第十五条の九第十項に規定する熱損失防止改修専有部分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-5041-1/art-13/par-15 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-15</sup>
The provisions then in force continue to govern fixed assets tax imposed on heat-loss prevention renovated exclusively owned parts prescribed in Article 15-9, paragraph (10) of the Supplementary Provisions of the Former Act for which heat-loss prevention renovation work was carried out during the period from April 1, 2008 to March 31, 2022.
<sup>machine translation, not official</sup>

**第十六項**  平成二十九年四月一日から令和四年三月三十一日までの間に熱損失防止改修工事が行われた旧法附則第十五条の九の二第四項に規定する特定熱損失防止改修住宅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-5041-1/art-13/par-16 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-16</sup>
The provisions then in force continue to govern fixed assets tax imposed on specified heat-loss prevention renovated houses prescribed in Article 15-9-2, paragraph (4) of the Supplementary Provisions of the Former Act for which heat-loss prevention renovation work was carried out during the period from April 1, 2017 to March 31, 2022.
<sup>machine translation, not official</sup>

**第十七項**  平成二十九年四月一日から令和四年三月三十一日までの間に熱損失防止改修工事が行われた旧法附則第十五条の九の二第五項に規定する特定熱損失防止改修住宅専有部分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-5041-1/art-13/par-17 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-17</sup>
The provisions then in force continue to govern fixed assets tax imposed on exclusively owned parts of specified heat-loss prevention renovated houses prescribed in Article 15-9-2, paragraph (5) of the Supplementary Provisions of the Former Act for which heat-loss prevention renovation work was carried out during the period from April 1, 2017 to March 31, 2022.
<sup>machine translation, not official</sup>

### 第十四条
<sup>suppl-5041-1/art-14 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-14</sup>

**第一項**  附則第一条第十号に掲げる規定による改正後の地方税法第三百八十二条の四の規定は、同号に掲げる規定の施行の日以後にされる同法第三百八十二条の二の規定による固定資産課税台帳（同条第一項ただし書の規定による措置を講じたものを含む。）若しくはその写しの閲覧若しくは同法第三百八十七条第三項若しくは第四項の規定による土地名寄帳若しくは家屋名寄帳若しくはそれらの写しの閲覧又は同法第二十条の十若しくは第三百八十二条の三の規定による証明書（同条ただし書の規定による措置を講じたものを含む。）の交付について適用する。
<sup>suppl-5041-1/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-14/par-1</sup>
The provisions of Article 382-4 of the Local Tax Act as amended by the provisions set forth in Article 1, item (x) of the Supplementary Provisions apply to the inspection of the fixed assets tax ledger (including one for which a measure under the proviso to Article 382-2, paragraph (1) of that Act has been taken) or a copy thereof under Article 382-2 of that Act, the inspection of the owner-indexed land ledger or owner-indexed house ledger or copies thereof under Article 387, paragraph (3) or (4) of that Act, or the issuance of a certificate under Article 20-10 or Article 382-3 of that Act (including one for which a measure under the proviso to Article 382-3 has been taken) made on or after the date of enforcement of the provisions set forth in that item.
<sup>machine translation, not official</sup>

### 第十五条
<sup>suppl-5041-1/art-15 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-15</sup>

**第一項**  第三条の規定による改正後の地方税法第三百八十二条第二項（第二号に係る部分に限る。）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にされる不動産登記法（平成十六年法律第百二十三号）第七十六条の三第三項の規定による付記について適用する。
<sup>suppl-5041-1/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-15/par-1</sup>
The provisions of Article 382, paragraph (2) of the Local Tax Act as amended by Article 3 (limited to the part relating to item (ii)) apply to the annotation under Article 76-3, paragraph (3) of the Real Property Registration Act (Act No. 123 of 2004) made on or after the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions.
<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-5041-1/art-16 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16</sup>

**第一項**  旧法附則第三十三条第一項から第四項までに規定する事業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-5041-1/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-1</sup>
The provisions then in force continue to govern business office tax imposed on the business prescribed in Article 33, paragraphs (1) through (4) of the Supplementary Provisions of the Former Act.
<sup>machine translation, not official</sup>

**第二項**  施行日の前日において沖縄振興特別措置法等の一部を改正する法律（令和四年法律第七号）第一条の規定による改正前の沖縄振興特別措置法（平成十四年法律第十四号。次項から第五項までにおいて「旧沖縄振興特別措置法」という。）第七条第一項に規定する提出観光地形成促進計画に定められている沖縄振興特別措置法第六条第二項第二号に規定する観光地形成促進地域は、施行日から起算して六月を経過する日（その日までに、沖縄振興特別措置法等の一部を改正する法律第一条の規定による改正後の沖縄振興特別措置法（次項から第五項までにおいて「新沖縄振興特別措置法」という。）第六条第四項の規定による観光地形成促進計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第一項に規定する観光地形成促進地域とみなして、同項の規定を適用する。
<sup>suppl-5041-1/art-16/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-2</sup>
The tourist destination formation promotion zone prescribed in Article 6, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted tourist destination formation promotion plan prescribed in Article 7, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to amendment by Article 1 of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022) (referred to as the "Former Act on Special Measures for the Promotion and Development of Okinawa" in the following paragraph through paragraph (5)) as of the day preceding the Effective Date is deemed to be the tourist destination formation promotion zone prescribed in Article 33, paragraph (1) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where a tourist destination formation promotion plan has been submitted by that day pursuant to Article 6, paragraph (4) of the Act on Special Measures for the Promotion and Development of Okinawa as amended by Article 1 of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa" in the following paragraph through paragraph (5)), the day preceding the day of that submission), and that paragraph applies accordingly.
<sup>machine translation, not official</sup>

**第三項**  施行日の前日において旧沖縄振興特別措置法第二十九条第一項に規定する提出情報通信産業振興計画に定められている沖縄振興特別措置法第二十八条第二項第二号に規定する情報通信産業振興地域は、施行日から起算して六月を経過する日（その日までに、新沖縄振興特別措置法第二十八条第四項の規定による情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第二項に規定する情報通信産業振興地域とみなして、同項の規定を適用する。
<sup>suppl-5041-1/art-16/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-3</sup>
The information and communications industry promotion zone prescribed in Article 28, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted information and communications industry promotion plan prescribed in Article 29, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa as of the day preceding the Effective Date is deemed to be the information and communications industry promotion zone prescribed in Article 33, paragraph (2) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where an information and communications industry promotion plan has been submitted by that day pursuant to Article 28, paragraph (4) of the New Act on Special Measures for the Promotion and Development of Okinawa, the day preceding the day of that submission), and that paragraph applies accordingly.
<sup>machine translation, not official</sup>

**第四項**  施行日の前日において旧沖縄振興特別措置法第三十五条の二第一項に規定する提出産業高度化・事業革新促進計画に定められている旧沖縄振興特別措置法第三十五条第二項第二号に規定する産業高度化・事業革新促進地域は、施行日から起算して六月を経過する日（その日までに、新沖縄振興特別措置法第三十五条第四項の規定による産業イノベーション促進計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第三項に規定する産業イノベーション促進地域とみなして、同項の規定を適用する。
<sup>suppl-5041-1/art-16/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-4</sup>
The industrial advancement and business innovation promotion zone prescribed in Article 35, paragraph (2), item (ii) of the Former Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted industrial advancement and business innovation promotion plan prescribed in Article 35-2, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa as of the day preceding the Effective Date is deemed to be the industrial innovation promotion zone prescribed in Article 33, paragraph (3) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where an industrial innovation promotion plan has been submitted by that day pursuant to Article 35, paragraph (4) of the New Act on Special Measures for the Promotion and Development of Okinawa, the day preceding the day of that submission), and that paragraph applies accordingly.
<sup>machine translation, not official</sup>

**第五項**  施行日の前日において旧沖縄振興特別措置法第四十二条第一項に規定する提出国際物流拠点産業集積計画に定められている沖縄振興特別措置法第四十一条第二項第二号に規定する国際物流拠点産業集積地域は、施行日から起算して六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第四項の規定による国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第四項に規定する国際物流拠点産業集積地域とみなして、同項の規定を適用する。
<sup>suppl-5041-1/art-16/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-5</sup>
The international logistics hub industry agglomeration zone prescribed in Article 41, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted international logistics hub industry agglomeration plan prescribed in Article 42, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa as of the day preceding the Effective Date is deemed to be the international logistics hub industry agglomeration zone prescribed in Article 33, paragraph (4) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where an international logistics hub industry agglomeration plan has been submitted by that day pursuant to Article 41, paragraph (4) of the New Act on Special Measures for the Promotion and Development of Okinawa, the day preceding the day of that submission), and that paragraph applies accordingly.
<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-5041-1/art-17 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/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、令和四年度以後の年度分の都市計画税について適用し、令和三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-5041-1/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/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 2022, and the provisions then in force continue to govern city planning tax up to fiscal year 2021.
<sup>machine translation, not official</sup>

**第二項**  令和二年四月一日から令和四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一項に規定する施設又は設備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-5041-1/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-17/par-2</sup>
The provisions then in force continue to govern city planning tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2020 to March 31, 2022.
<sup>machine translation, not official</sup>

**第三項**  都市再生特別措置法等の一部を改正する法律（平成三十年法律第二十二号）の施行の日から令和四年三月三十一日までの間に旧法附則第十五条第三十七項に規定する認可を受けた同項に規定する特定立地誘導促進施設協定に定められた同項に規定する特定立地誘導促進施設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-5041-1/art-17/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-17/par-3</sup>
The provisions then in force continue to govern city planning tax imposed on land used for the specified location-guidance-promotion facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that are provided for in the specified location-guidance-promotion facility agreement prescribed in that paragraph for which the approval prescribed in that paragraph was obtained during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018) to March 31, 2022.
<sup>machine translation, not official</sup>

**第四項**  所有者不明土地の利用の円滑化等に関する特別措置法附則第一項ただし書に規定する規定の施行の日から附則第一条第八号に掲げる規定の施行の日の前日までの間に同号に掲げる規定による改正前の地方税法附則第十五条第三十六項に規定する土地使用権を取得した者が整備する同項に規定する施設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-5041-1/art-17/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-17/par-4</sup>
The provisions then in force continue to govern city planning tax imposed on land used for the facilities prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (viii) of the Supplementary Provisions that are developed by a person who acquired the land use right prescribed in that paragraph during the period from the date of enforcement of the provisions prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner to the day preceding the date of enforcement of the provisions set forth in that item.
<sup>machine translation, not official</sup>

### 第十八条（機構指定納付受託者の指定に関する経過措置） — Transitional Measures Concerning Designation of Payment Agents Designated by the Organization
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-1/art-18 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18</sup>

**第一項**  地方税共同機構（以下この条において「機構」という。）は、附則第一条第四号に掲げる規定の施行の日前においても、五年新法第七百四十七条の八第一項の規定の例により、機構指定納付受託者（同項に規定する機構指定納付受託者をいう。以下この項において同じ。）の指定をすることができる。この場合において、その指定を受けた機構指定納付受託者は、同日において同条第一項の規定による指定を受けたものとみなす。
<sup>suppl-5041-1/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-1</sup>
The Local Tax Joint Organization (hereinafter referred to as the "Organization" in this Article) may, even before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, in accordance with the rules of Article 747-8, paragraph (1) of the 2023 New Act, designate a payment agent designated by the Organization (meaning the payment agent designated by the Organization prescribed in that paragraph; the same applies hereinafter in this paragraph). In this case, the payment agent designated by the Organization that received that designation is deemed to have received the designation under paragraph (1) of that Article on that date.
<sup>machine translation, not official</sup>

**第二項**  地方団体は、前項の規定による指定に関し必要があると認めるときは、機構に対し意見を述べることができる。
<sup>suppl-5041-1/art-18/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-2</sup>
A local government may, when it finds it necessary in relation to the designation under the preceding paragraph, state its opinion to the Organization.
<sup>machine translation, not official</sup>

**第三項**  地方団体が前項の規定により意見を述べたときは、機構は、当該意見を尊重して必要な措置をとるようにしなければならない。
<sup>suppl-5041-1/art-18/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-3</sup>
When a local government has stated its opinion pursuant to the provisions of the preceding paragraph, the Organization must respect that opinion and take necessary measures.
<sup>machine translation, not official</sup>

### 第二十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-1/art-23 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-23</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並びに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及び特別法人事業税並びにこの附則の規定によりなお効力を有することとされる旧法の規定に係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-5041-1/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-23/par-1</sup>
With regard to the application of penal provisions to acts committed before the enforcement of this Act (for the provisions listed in the items of Article 1 of the Supplementary Provisions, the enforcement of those provisions; the same applies hereinafter in this Article), and to acts committed after the enforcement of this Act in relation to local tax and special corporate enterprise tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十四条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-1/art-24 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-24</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-5041-1/art-24/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-24/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-5041-1/art-1/par-1/item-2: 地方税法等の一部を改正する法律（令和二年法律第五号）附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-5021-5/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3
- suppl-5041-1/art-1/par-1/item-2: 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-5041-1/art-1/par-1/item-2: 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-5041-1/art-1/par-1/item-2: 地方税法等の一部を改正する法律（令和二年法律第五号）附則第十三条第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-5021-5/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-3
- suppl-5041-1/art-1/par-1/item-2: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5041-1/art-2 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-2
- suppl-5041-1/art-1/par-1/item-3: 附則第三条第一項から第三項まで → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-5041-1/art-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-1
- suppl-5041-1/art-1/par-1/item-3: 附則第三条第一項から第三項まで → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-5041-1/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-2
- suppl-5041-1/art-1/par-1/item-3: 附則第三条第一項から第三項まで → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-5041-1/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-3
- suppl-5041-1/art-1/par-1/item-3: 第五項から第七項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-5041-1/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-5
- suppl-5041-1/art-1/par-1/item-3: 第五項から第七項まで → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-5041-1/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-6
- suppl-5041-1/art-1/par-1/item-3: 第五項から第七項まで → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-5041-1/art-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-7
- suppl-5041-1/art-1/par-1/item-3: 第十条第一項から第三項まで → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-5041-1/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-1
- suppl-5041-1/art-1/par-1/item-3: 第十条第一項から第三項まで → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-5041-1/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-2
- suppl-5041-1/art-1/par-1/item-3: 第十条第一項から第三項まで → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5041-1/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-3
- suppl-5041-1/art-1/par-1/item-3: 第五項から第七項まで → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-5041-1/art-10/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-5
- suppl-5041-1/art-1/par-1/item-3: 第五項から第七項まで → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-5041-1/art-10/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-6
- suppl-5041-1/art-1/par-1/item-3: 第五項から第七項まで → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-5041-1/art-10/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-7
- suppl-5041-1/art-1/par-1/item-4: 次号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5041-1/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-5
- suppl-5041-1/art-1/par-1/item-4: 第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5041-1/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-10
- suppl-5041-1/art-1/par-1/item-4: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5041-1/art-9 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9
- suppl-5041-1/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-5041-1/art-4 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-4
- suppl-5041-1/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-5041-1/art-11 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-11
- suppl-5041-1/art-1/par-1/item-8: 附則第十三条第九項 → 地方税法 附則第十三条第九項 (Supplementary Provisions, Article 13, paragraph (9)), suppl-5041-1/art-13/par-9 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-9
- suppl-5041-1/art-1/par-1/item-8: 第十七条第四項 → 地方税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5041-1/art-17/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-17/par-4
- suppl-5041-1/art-1/par-1/item-9: 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-5041-1/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8/par-2
- suppl-5041-1/art-1/par-1/item-9: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-5041-1/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8/par-3
- suppl-5041-1/art-1/par-1/item-9: 第十三条第十項 → 地方税法 附則第十三条第十項 (Supplementary Provisions, Article 13, paragraph (10)), suppl-5041-1/art-13/par-10 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-10
- suppl-5041-1/art-1/par-1/item-9: 第十一項 → 地方税法 附則第十三条第十一項 (Supplementary Provisions, Article 13, paragraph (11)), suppl-5041-1/art-13/par-11 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-11
- suppl-5041-1/art-1/par-1/item-10: 附則第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5041-1/art-14 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-14
- suppl-5041-1/art-1/par-1/item-11: 附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5041-1/art-15 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-15
- suppl-5041-1/art-2/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3
- suppl-5041-1/art-2/par-2: 新法第七十二条の四十八の二第五項 → 地方税法 第七十二条の四十八の二第五項 (Article 72-48-2, paragraph (5)), art-72-48-2/par-5 — https://japanlaw.org/en/local-tax-act/art-72-48-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-48-2/par-5
- suppl-5041-1/art-3/par-1: 新法第四十五条の三の二第一項 → 地方税法 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-1
- suppl-5041-1/art-3/par-1: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5041-1/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-3
- suppl-5041-1/art-3/par-1: 新法第四十五条の三の二第二項 → 地方税法 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-3
- suppl-5041-1/art-3/par-2: 新法第四十五条の三の三第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1
- suppl-5041-1/art-3/par-2: 所得税法（昭和四十年法律第三十三号）第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- suppl-5041-1/art-3/par-2: 同法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/en/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7
- suppl-5041-1/art-3/par-2: この項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-5041-1/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-2
- suppl-5041-1/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-5041-1/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-3
- suppl-5041-1/art-3/par-3: 第五項 → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-5041-1/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-5
- suppl-5041-1/art-3/par-3: 第十一条 → e-Gov law 504AC0000000004, 第十一条 (Article 11), art-11 — not held in this collection
- suppl-5041-1/art-3/par-3: 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。）第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-5041-1/art-3/par-3: 第七項 → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-5041-1/art-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-7
- suppl-5041-1/art-3/par-3: 第六項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-5041-1/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-6
- suppl-5041-1/art-3/par-4: 新法附則第七条第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3251-226/art-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-3
- suppl-5041-1/art-3/par-4: 第一号 → 地方税法 附則第七条第三項第一号 (Supplementary Provisions, Article 7, paragraph (3), item (i)), suppl-3251-226/art-7/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-3/item-1
- suppl-5041-1/art-3/par-4: 同条第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3251-226/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-1
- suppl-5041-1/art-3/par-4: 同条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3251-226/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-2
- suppl-5041-1/art-3/par-5: 新法附則第四十五条第二項 → 地方税法 附則第四十五条第二項 (Supplementary Provisions, Article 45, paragraph (2)), suppl-3251-226/art-45/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-45/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-45/par-2
- suppl-5041-1/art-3/par-5: 第三項 → 地方税法 附則第四十五条第三項 (Supplementary Provisions, Article 45, paragraph (3)), suppl-3251-226/art-45/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-45/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-45/par-3
- suppl-5041-1/art-3/par-5: 所得税法等改正法第十八条 → e-Gov law 504AC0000000004, 第十八条 (Article 18), art-18 — not held in this collection
- suppl-5041-1/art-3/par-5: 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下「新震災特例法」という。）第十三条の二第一項 → e-Gov law 423AC0000000029, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection
- suppl-5041-1/art-3/par-5: 第七項 → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-5041-1/art-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-7
- suppl-5041-1/art-3/par-5: 次項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-5041-1/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-6
- suppl-5041-1/art-3/par-7: 新法附則第六十一条第一項 → 地方税法 附則第六十一条第一項 (Supplementary Provisions, Article 61, paragraph (1)), suppl-3251-226/art-61/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-61/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-61/par-1
- suppl-5041-1/art-3/par-7: 新租税特別措置法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-5041-1/art-3/par-7: 新震災特例法第十三条の二第一項 → e-Gov law 423AC0000000029, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection
- suppl-5041-1/art-3/par-8: 次項 → 地方税法 附則第三条第九項 (Supplementary Provisions, Article 3, paragraph (9)), suppl-5041-1/art-3/par-9 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-9
- suppl-5041-1/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-5041-1/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-5
- suppl-5041-1/art-4/par-2: 六年新法附則第三十五条の二の六第四項 → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-4
- suppl-5041-1/art-4/par-2: 地方税法等の一部を改正する法律（令和四年法律第一号）第二条 → e-Gov law 504AC0000000001, 第二条 (Article 2), art-2 — not held in this collection
- suppl-5041-1/art-6/par-2: この項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5041-1/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-6/par-2
- suppl-5041-1/art-6/par-2: 新法第七十二条の二第一項第二号 → 地方税法 第七十二条の二第一項第二号 (Article 72-2, paragraph (1), item (ii)), art-72-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-2
- suppl-5041-1/art-6/par-2: 同項第四号 → 地方税法 第七十二条の二第一項第四号 (Article 72-2, paragraph (1), item (iv)), art-72-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-4
- suppl-5041-1/art-6/par-2: ガス事業法（昭和二十九年法律第五十一号）第二条第十項 → e-Gov law 329AC0000000051, 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — not held in this collection
- suppl-5041-1/art-6/par-2: 新法第七十二条の二十三第一項 → 地方税法 第七十二条の二十三第一項 (Article 72-23, paragraph (1)), art-72-23/par-1 — https://japanlaw.org/en/local-tax-act/art-72-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-1
- suppl-5041-1/art-8/par-2: 新法附則第十一条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3251-226/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-1
- suppl-5041-1/art-8/par-2: 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-5041-1/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-9
- suppl-5041-1/art-8/par-3: 農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第八条第二項第一号 → e-Gov law 344AC0000000058, 第八条第二項第一号 (Article 8, paragraph (2), item (i)), art-8/par-2/item-1 — not held in this collection
- suppl-5041-1/art-8/par-3: 農業経営基盤強化促進法第十九条 → e-Gov law 355AC0000000065, 第十九条 (Article 19), art-19 — not held in this collection
- suppl-5041-1/art-9/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-5041-1/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-4
- suppl-5041-1/art-9/par-1: 次項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5041-1/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-2
- suppl-5041-1/art-9/par-1: 附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5041-1/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-1
- suppl-5041-1/art-9/par-1: 第七十三条の十八 → 地方税法 第七十三条の十八 (Article 73-18), art-73-18 — https://japanlaw.org/en/local-tax-act/art-73-18 · https://japanlaw.org/l/325AC0000000226/art-73-18
- suppl-5041-1/art-9/par-1: 第七十三条の二十五 → 地方税法 第七十三条の二十五 (Article 73-25), art-73-25 — https://japanlaw.org/en/local-tax-act/art-73-25 · https://japanlaw.org/l/325AC0000000226/art-73-25
- suppl-5041-1/art-9/par-1: 第七十三条の二十七の二から第七十三条の二十七の四まで → 地方税法 第七十三条の二十七の二 (Article 73-27-2), art-73-27-2 — https://japanlaw.org/en/local-tax-act/art-73-27-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-2
- suppl-5041-1/art-9/par-1: 第七十三条の二十七の二から第七十三条の二十七の四まで → 地方税法 第七十三条の二十七の三 (Article 73-27-3), art-73-27-3 — https://japanlaw.org/en/local-tax-act/art-73-27-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-3
- suppl-5041-1/art-9/par-1: 第七十三条の二十七の二から第七十三条の二十七の四まで → 地方税法 第七十三条の二十七の四 (Article 73-27-4), art-73-27-4 — https://japanlaw.org/en/local-tax-act/art-73-27-4 · https://japanlaw.org/l/325AC0000000226/art-73-27-4
- suppl-5041-1/art-9/par-1: 第七十三条の二十七の六 → 地方税法 第七十三条の二十七の六 (Article 73-27-6), art-73-27-6 — https://japanlaw.org/en/local-tax-act/art-73-27-6 · https://japanlaw.org/l/325AC0000000226/art-73-27-6
- suppl-5041-1/art-9/par-2: 五年新法第七十三条の二十の二 → 地方税法 第七十三条の二十の二 (Article 73-20-2), art-73-20-2 — https://japanlaw.org/en/local-tax-act/art-73-20-2 · https://japanlaw.org/l/325AC0000000226/art-73-20-2
- suppl-5041-1/art-9/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-5041-1/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-4
- suppl-5041-1/art-9/par-2: 五年新法第三百八十二条第一項 → 地方税法 第三百八十二条第一項 (Article 382, paragraph (1)), art-382/par-1 — https://japanlaw.org/en/local-tax-act/art-382/par-1 · https://japanlaw.org/l/325AC0000000226/art-382/par-1
- suppl-5041-1/art-9/par-2: 同条第二項 → 地方税法 第三百八十二条第二項 (Article 382, paragraph (2)), art-382/par-2 — https://japanlaw.org/en/local-tax-act/art-382/par-2 · https://japanlaw.org/l/325AC0000000226/art-382/par-2
- suppl-5041-1/art-10/par-1: 新法第三百十七条の三の二第一項 → 地方税法 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-1
- suppl-5041-1/art-10/par-1: 同条第二項 → 地方税法 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-3
- suppl-5041-1/art-10/par-2: 新法第三百十七条の三の三第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-1
- suppl-5041-1/art-10/par-2: 所得税法第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- suppl-5041-1/art-10/par-2: 同法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/en/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7
- suppl-5041-1/art-10/par-2: この項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-5041-1/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-2
- suppl-5041-1/art-10/par-3: 新租税特別措置法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-5041-1/art-10/par-3: 第七項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-5041-1/art-10/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-7
- suppl-5041-1/art-10/par-3: 第六項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-5041-1/art-10/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-6
- suppl-5041-1/art-10/par-4: 新法附則第七条第十項 → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-3251-226/art-7/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-10
- suppl-5041-1/art-10/par-4: 第一号 → 地方税法 附則第七条第十項第一号 (Supplementary Provisions, Article 7, paragraph (10), item (i)), suppl-3251-226/art-7/par-10/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-10/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-10/item-1
- suppl-5041-1/art-10/par-4: 同条第八項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-3251-226/art-7/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-8
- suppl-5041-1/art-10/par-4: 同条第九項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3251-226/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-9
- suppl-5041-1/art-10/par-5: 新法附則第四十五条第五項 → 地方税法 附則第四十五条第五項 (Supplementary Provisions, Article 45, paragraph (5)), suppl-3251-226/art-45/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-45/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-45/par-5
- suppl-5041-1/art-10/par-5: 第六項 → 地方税法 附則第四十五条第六項 (Supplementary Provisions, Article 45, paragraph (6)), suppl-3251-226/art-45/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-45/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-45/par-6
- suppl-5041-1/art-10/par-5: 新震災特例法第十三条の二第一項 → e-Gov law 423AC0000000029, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection
- suppl-5041-1/art-10/par-5: 第七項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-5041-1/art-10/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-7
- suppl-5041-1/art-10/par-5: 次項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-5041-1/art-10/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-6
- suppl-5041-1/art-10/par-7: 新法附則第六十一条第二項 → 地方税法 附則第六十一条第二項 (Supplementary Provisions, Article 61, paragraph (2)), suppl-3251-226/art-61/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-61/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-61/par-2
- suppl-5041-1/art-10/par-7: 新租税特別措置法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-5041-1/art-10/par-7: 新震災特例法第十三条の二第一項 → e-Gov law 423AC0000000029, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection
- suppl-5041-1/art-10/par-8: 次項 → 地方税法 附則第十条第九項 (Supplementary Provisions, Article 10, paragraph (9)), suppl-5041-1/art-10/par-9 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-9
- suppl-5041-1/art-11/par-2: 六年新法附則第三十五条の二の六第十一項 → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-11
- suppl-5041-1/art-11/par-2: 地方税法等の一部を改正する法律（令和四年法律第一号）第二条 → e-Gov law 504AC0000000001, 第二条 (Article 2), art-2 — not held in this collection
- suppl-5041-1/art-13/par-2: ガス事業法第五十四条の二 → e-Gov law 329AC0000000051, 第五十四条の二 (Article 54-2), art-54-2 — not held in this collection
- suppl-5041-1/art-13/par-9: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5041-1/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-8
- suppl-5041-1/art-13/par-10: 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-5041-1/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-9
- suppl-5041-1/art-13/par-11: 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-5041-1/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-9
- suppl-5041-1/art-13/par-14: この条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5041-1/art-13 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13
- suppl-5041-1/art-14/par-1: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5041-1/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-10
- suppl-5041-1/art-14/par-1: 地方税法第三百八十二条の四 → 地方税法 第三百八十二条の四 (Article 382-4), art-382-4 — https://japanlaw.org/en/local-tax-act/art-382-4 · https://japanlaw.org/l/325AC0000000226/art-382-4
- suppl-5041-1/art-14/par-1: 同法第三百八十二条の二 → 地方税法 第三百八十二条の二 (Article 382-2), art-382-2 — https://japanlaw.org/en/local-tax-act/art-382-2 · https://japanlaw.org/l/325AC0000000226/art-382-2
- suppl-5041-1/art-14/par-1: 同条第一項 → 地方税法 第三百八十二条の二第一項 (Article 382-2, paragraph (1)), art-382-2/par-1 — https://japanlaw.org/en/local-tax-act/art-382-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-382-2/par-1
- suppl-5041-1/art-14/par-1: 同法第三百八十七条第三項 → 地方税法 第三百八十七条第三項 (Article 387, paragraph (3)), art-387/par-3 — https://japanlaw.org/en/local-tax-act/art-387/par-3 · https://japanlaw.org/l/325AC0000000226/art-387/par-3
- suppl-5041-1/art-14/par-1: 第四項 → 地方税法 第三百八十七条第四項 (Article 387, paragraph (4)), art-387/par-4 — https://japanlaw.org/en/local-tax-act/art-387/par-4 · https://japanlaw.org/l/325AC0000000226/art-387/par-4
- suppl-5041-1/art-14/par-1: 同法第二十条の十 → 地方税法 第二十条の十 (Article 20-10), art-20-10 — https://japanlaw.org/en/local-tax-act/art-20-10 · https://japanlaw.org/l/325AC0000000226/art-20-10
- suppl-5041-1/art-14/par-1: 第三百八十二条の三 → 地方税法 第三百八十二条の三 (Article 382-3), art-382-3 — https://japanlaw.org/en/local-tax-act/art-382-3 · https://japanlaw.org/l/325AC0000000226/art-382-3
- suppl-5041-1/art-15/par-1: 地方税法第三百八十二条第二項 → 地方税法 第三百八十二条第二項 (Article 382, paragraph (2)), art-382/par-2 — https://japanlaw.org/en/local-tax-act/art-382/par-2 · https://japanlaw.org/l/325AC0000000226/art-382/par-2
- suppl-5041-1/art-15/par-1: 第二号 → 地方税法 第三百八十二条第二項第四号 (Article 382, paragraph (2), item (iv)), art-382/par-2/item-4 — https://japanlaw.org/en/local-tax-act/art-382/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-4
- suppl-5041-1/art-15/par-1: 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-5041-1/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-11
- suppl-5041-1/art-15/par-1: 不動産登記法（平成十六年法律第百二十三号）第七十六条の三第三項 → 不動産登記法 第七十六条の三第三項 (Article 76-3, paragraph (3)), art-76-3/par-3 — https://japanlaw.org/en/real-property-registration-act/art-76-3/par-3 · https://japanlaw.org/l/416AC0000000123/art-76-3/par-3
- suppl-5041-1/art-16/par-2: 沖縄振興特別措置法等の一部を改正する法律（令和四年法律第七号）第一条 → e-Gov law 504AC0000000007, 第一条 (Article 1), art-1 — not held in this collection
- suppl-5041-1/art-16/par-2: 次項から第五項まで → 地方税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-5041-1/art-16/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-3
- suppl-5041-1/art-16/par-2: 次項から第五項まで → 地方税法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-5041-1/art-16/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-4
- suppl-5041-1/art-16/par-2: 次項から第五項まで → 地方税法 附則第十六条第五項 (Supplementary Provisions, Article 16, paragraph (5)), suppl-5041-1/art-16/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-5
- suppl-5041-1/art-16/par-2: 沖縄振興特別措置法第六条第二項第二号 → e-Gov law 414AC0000000014, 第六条第二項第二号 (Article 6, paragraph (2), item (ii)), art-6/par-2/item-2 — not held in this collection
- suppl-5041-1/art-16/par-2: 新法附則第三十三条第一項 → 地方税法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-3251-226/art-33/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-1
- suppl-5041-1/art-16/par-3: 沖縄振興特別措置法第二十八条第二項第二号 → e-Gov law 414AC0000000014, 第二十八条第二項第二号 (Article 28, paragraph (2), item (ii)), art-28/par-2/item-2 — not held in this collection
- suppl-5041-1/art-16/par-3: 新法附則第三十三条第二項 → 地方税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-3251-226/art-33/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-2
- suppl-5041-1/art-16/par-4: 新法附則第三十三条第三項 → 地方税法 附則第三十三条第三項 (Supplementary Provisions, Article 33, paragraph (3)), suppl-3251-226/art-33/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-3
- suppl-5041-1/art-16/par-5: 沖縄振興特別措置法第四十一条第二項第二号 → e-Gov law 414AC0000000014, 第四十一条第二項第二号 (Article 41, paragraph (2), item (ii)), art-41/par-2/item-2 — not held in this collection
- suppl-5041-1/art-16/par-5: 新法附則第三十三条第四項 → 地方税法 附則第三十三条第四項 (Supplementary Provisions, Article 33, paragraph (4)), suppl-3251-226/art-33/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-4
- suppl-5041-1/art-17/par-4: 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-5041-1/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-8
- suppl-5041-1/art-18/par-1: この条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5041-1/art-18 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18
- suppl-5041-1/art-18/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-5041-1/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-4
- suppl-5041-1/art-18/par-1: 五年新法第七百四十七条の八第一項 → 地方税法 第七百四十七条の八第一項 (Article 747-8, paragraph (1)), art-747-8/par-1 — https://japanlaw.org/en/local-tax-act/art-747-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-1
- suppl-5041-1/art-18/par-1: この項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5041-1/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-1
- suppl-5041-1/art-18/par-2: 前項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5041-1/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-1
- suppl-5041-1/art-18/par-3: 前項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-5041-1/art-18/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-2
- suppl-5041-1/art-23/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5041-1/art-1 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1
- suppl-5041-1/art-23/par-1: この条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-5041-1/art-23 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-23

## Cited by

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

- 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-2
- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/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-5041-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/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-5041-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-5
- 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-5041-1/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/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-5041-1/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-9
- 地方税法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-10
- 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-5041-1/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-11
- 地方税法 附則第三条第一項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-1
- 地方税法 附則第三条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-2
- 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-5041-1/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-3
- 地方税法 附則第三条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-5
- 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-5041-1/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-8
- 地方税法 附則第四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-4/par-1
- 地方税法 附則第六条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-6/par-2
- 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-5041-1/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-8/par-2
- 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-1
- 地方税法 附則第九条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-2
- 地方税法 附則第十条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/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-5041-1/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-3
- 地方税法 附則第十条第五項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-5
- 地方税法 附則第十条第八項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-8
- 地方税法 附則第十三条第九項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-9
- 地方税法 附則第十三条第十項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-10
- 地方税法 附則第十三条第十一項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-11
- 地方税法 附則第十三条第十四項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-13/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-13/par-14
- 地方税法 附則第十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-14/par-1
- 地方税法 附則第十五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-15/par-1
- 地方税法 附則第十六条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-2
- 地方税法 附則第十七条第四項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-17/par-4
- 地方税法 附則第十八条第一項（機構指定納付受託者の指定に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-1
- 地方税法 附則第十八条第二項（機構指定納付受託者の指定に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-2
- 地方税法 附則第十八条第三項（機構指定納付受託者の指定に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/par-3
- 地方税法 附則第二十三条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-23/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-20261027T214204-304, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-305, 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