# 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-5061-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5061-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-4
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 令和六年三月三〇日法律第四号
suppl-5061-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4
### 第一条（施行期日） — Effective Date
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suppl-5061-4/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1
**第一項** この法律は、令和六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5061-4/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 第一条中地方税法第七十二条の八十八第一項並びに第七十二条の九十五第一項第二号及び第二項の改正規定 公布の日から起算して十日を経過した日
suppl-5061-4/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-1
the provisions in Article 1 amending Article 72-88, paragraph (1) and Article 72-95, paragraph (1), item (ii) and paragraph (2) of the Local Tax Act: the date on which 10 days have elapsed from the date of promulgation;
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**二** 第一条中地方税法の目次の改正規定、同法第十一条第一項及び第五項の改正規定、同法第一章第四節中第十一条の九を第十一条の十とし、第十一条の八の次に一条を加える改正規定並びに同法第十六条の四第四項及び第十二項、第七十一条の十五第一項及び第二項、第七十一条の三十六第一項及び第二項、第七十一条の五十六第一項及び第二項、第七十二条の四十七第一項及び第二項、第七十四条の二十四第一項及び第二項、第九十一条第一項及び第二項、第百四十四条の四十八第一項及び第二項、第百七十二条第一項及び第二項、第二百七十九条第一項及び第二項、第三百二十八条の十二第一項及び第二項、第四百六十三条の四第一項及び第二項、第四百八十四条第一項及び第二項、第五百三十七条第一項及び第二項、第六百十条第一項及び第二項、第六百八十九条第一項及び第二項、第七百一条の十三第一項及び第二項、第七百一条の六十二第一項及び第二項、第七百二十二条第一項及び第二項並びに第七百三十三条の十九第一項及び第二項の改正規定並びに同法附則第五条の四の二、第四十四条の三第一項及び第三項並びに第四十五条の改正規定並びに次条並びに附則第三条、第四条第一項から第三項まで、第六条第三項、第十二条から第十四条まで、第十六条、第十七条、第十八条第一項、第二十二条から第二十七条まで、第二十八条第一項、第三十条第二項及び第三十一条の規定 令和七年一月一日
suppl-5061-4/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-2
the provisions in Article 1 amending the table of contents of the Local Tax Act, amending Article 11, paragraphs (1) and (5) of that Act, amending Chapter I, Section 4 of that Act by changing Article 11-9 to Article 11-10 and adding one Article after Article 11-8, and amending Article 16-4, paragraphs (4) and (12), Article 71-15, paragraphs (1) and (2), Article 71-36, paragraphs (1) and (2), Article 71-56, paragraphs (1) and (2), Article 72-47, paragraphs (1) and (2), Article 74-24, paragraphs (1) and (2), Article 91, paragraphs (1) and (2), Article 144-48, paragraphs (1) and (2), Article 172, paragraphs (1) and (2), Article 279, paragraphs (1) and (2), Article 328-12, paragraphs (1) and (2), Article 463-4, paragraphs (1) and (2), Article 484, paragraphs (1) and (2), Article 537, paragraphs (1) and (2), Article 610, paragraphs (1) and (2), Article 689, paragraphs (1) and (2), Article 701-13, paragraphs (1) and (2), Article 701-62, paragraphs (1) and (2), Article 722, paragraphs (1) and (2), and Article 733-19, paragraphs (1) and (2) of that Act, the provisions amending Article 5-4-2, Article 44-3, paragraphs (1) and (3), and Article 45 of the Supplementary Provisions of that Act, and the provisions of the following Article, and of Article 3, Article 4, paragraphs (1) through (3), Article 6, paragraph (3), Articles 12 through 14, Article 16, Article 17, Article 18, paragraph (1), Articles 22 through 27, Article 28, paragraph (1), Article 30, paragraph (2), and Article 31 of the Supplementary Provisions: January 1, 2025;
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**三** 第二条並びに附則第七条及び第十五条の規定 令和七年四月一日
suppl-5061-4/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-3
Article 2 and the provisions of Articles 7 and 15 of the Supplementary Provisions: April 1, 2025;
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**四** 第三条中地方税法第七十二条の二第一項第一号ロ及び第二項並びに第七十二条の二十六第九項の改正規定並びに同法附則第八条の三の三の見出しを削り、同条の前に見出しを付する改正規定、同条の改正規定及び同条の次に一条を加える改正規定並びに附則第八条第一項から第四項までの規定 令和八年四月一日
suppl-5061-4/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-4
the provisions in Article 3 amending Article 72-2, paragraph (1), item (i), (b) and paragraph (2) and Article 72-26, paragraph (9) of the Local Tax Act, the provisions deleting the heading of Article 8-3-3 of the Supplementary Provisions of that Act and adding a heading before that Article, the provisions amending that Article, and the provisions adding one Article after that Article, and the provisions of Article 8, paragraphs (1) through (4) of the Supplementary Provisions: April 1, 2026;
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**五** 第一条中地方税法附則第三十三条第五項の改正規定（「令和六年六月三十日」を「令和八年三月三十一日」に、「令和五年分」を「令和七年分」に改める部分に限る。） 特定農産加工業経営改善臨時措置法の一部を改正する法律（令和六年法律第十五号）附則ただし書に規定する規定の施行の日
suppl-5061-4/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-5
the provisions in Article 1 amending Article 33, paragraph (5) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "June 30, 2024" with "March 31, 2026" and "2023" with "2025"): the date of enforcement of the provisions prescribed in the proviso to the Supplementary Provisions of the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (Act No. 15 of 2024);
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**六** 第一条中地方税法第二十三条第一項第四号及び第二百九十二条第一項第四号の改正規定並びに同法附則第八条第十一項及び第十二項の改正規定並びに附則第四条第五項及び第十八条第三項の規定 新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日
suppl-5061-4/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-6
the provisions in Article 1 amending Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) of the Local Tax Act, the provisions amending Article 8, paragraphs (11) and (12) of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraph (5) and Article 18, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024);
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**七** 第一条中地方税法附則第三十三条第五項の改正規定（「令和六年六月三十日」を「令和八年三月三十一日」に、「令和五年分」を「令和七年分」に改める部分を除く。）及び附則第二十八条第二項の規定 特定農産加工業経営改善臨時措置法の一部を改正する法律（令和六年法律第十五号）の施行の日
suppl-5061-4/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-7
the provisions in Article 1 amending Article 33, paragraph (5) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "June 30, 2024" with "March 31, 2026" and "2023" with "2025") and the provisions of Article 28, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (Act No. 15 of 2024);
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**八** 第一条中地方税法附則第十条に二項を加える改正規定（第八項に係る部分に限る。）及び同法附則第十五条第三十三項の改正規定 都市緑地法等の一部を改正する法律（令和六年法律第四十号）の施行の日
suppl-5061-4/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-8
the provisions in Article 1 adding two paragraphs to Article 10 of the Supplementary Provisions of the Local Tax Act (limited to the part pertaining to paragraph (8)) and the provisions amending Article 15, paragraph (33) of the Supplementary Provisions of that Act: the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 40 of 2024);
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**九** 第一条中地方税法附則第十五条第一項の改正規定（「流通業務の総合化及び効率化の促進に関する法律」を「物資の流通の効率化に関する法律」に、「。以下この項において「流通業務総合効率化促進法」という。）第四条第一項」を「）第六条第一項」に、「流通業務総合効率化促進法第二条第二号」を「同法第四条第二号」に改める部分に限る。） 流通業務の総合化及び効率化の促進に関する法律及び貨物自動車運送事業法の一部を改正する法律（令和六年法律第二十三号）の施行の日
suppl-5061-4/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-9
the provisions in Article 1 amending Article 15, paragraph (1) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Act on Advancement of Integration and Streamlining of Distribution Business" with "Act on Improving the Efficiency of Distribution of Goods", replacing "; hereinafter in this paragraph referred to as the "Distribution Operations Integration and Efficiency Promotion Act"), Article 4, paragraph (1)" with "), Article 6, paragraph (1)", and replacing "Article 2, item (ii) of the Distribution Operations Integration and Efficiency Promotion Act" with "Article 4, item (ii) of that Act"): the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business and the Motor Truck Transportation Business Act (Act No. 23 of 2024);
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**十** 第三条（第四号及び次号に掲げる改正規定を除く。）並びに附則第八条第五項、第十条及び第三十七条の規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
suppl-5061-4/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-10
the provisions of Article 3 (excluding the amending provisions set forth in item (iv) and the following item) and of Article 8, paragraph (5), Article 10 and Article 37 of the Supplementary Provisions: the date of enforcement of the Act on Public Interest Trusts (Act No. 30 of 2024);
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**十一** 第三条中地方税法第三十七条の二第一項第三号及び第三百十四条の七第一項第三号の改正規定並びに同法附則第三条の二の四第一項及び第三項の改正規定並びに附則第五条及び第十九条の規定 前号に掲げる規定の施行の日の属する年の翌年の一月一日
suppl-5061-4/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-11
the provisions in Article 3 amending Article 37-2, paragraph (1), item (iii) and Article 314-7, paragraph (1), item (iii) of the Local Tax Act, the provisions amending Article 3-2-4, paragraphs (1) and (3) of the Supplementary Provisions of that Act, and the provisions of Articles 5 and 19 of the Supplementary Provisions: January 1 of the year following the year that includes the date of enforcement of the provisions set forth in the preceding item.
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### 第二条（第二次納税義務に関する経過措置） — Transitional Measures concerning Secondary Tax Liability
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suppl-5061-4/art-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-2
**第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十一条の九の規定は、前条第二号に掲げる規定の施行の日（以下「二号施行日」という。）以後に偽りその他不正の行為により免れ、又は還付を受けた地方団体の徴収金について適用する。
suppl-5061-4/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-2/par-1
The provisions of Article 11-9 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local government levies evaded or refunded by deception or other wrongful acts on or after the date of enforcement of the provisions set forth in item (ii) of the preceding Article (hereinafter referred to as the "Item 2 Effective Date").
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### 第三条（保全差押えに関する経過措置） — Transitional Measures concerning Provisional Seizure for Preservation
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suppl-5061-4/art-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-3
**第一項** 新法第十六条の四第四項の規定は、二号施行日以後にされる同条第一項の規定による決定について適用し、二号施行日前にされた第一条の規定による改正前の地方税法（附則第二十条及び第二十九条において「旧法」という。）第十六条の四第一項の規定による決定については、なお従前の例による。
suppl-5061-4/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-3/par-1
The provisions of Article 16-4, paragraph (4) of the New Act apply to a determination under paragraph (1) of that Article made on or after the Item 2 Effective Date, and the provisions then in force continue to govern a determination under Article 16-4, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (referred to as the "Former Act" in Articles 20 and 29 of the Supplementary Provisions) made before the Item 2 Effective Date.
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### 第四条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-5061-4/art-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4
**第一項** 新法第七十一条の十五第一項及び第二項の規定は、二号施行日以後に地方税法第七十一条の十一第一項に規定する納入申告書の提出期限が到来する道府県民税の利子割について適用し、二号施行日前に当該提出期限が到来した道府県民税の利子割については、なお従前の例による。
suppl-5061-4/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-1
The provisions of Article 71-15, paragraphs (1) and (2) of the New Act apply to the interest levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-11, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the interest levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.
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**第二項** 新法第七十一条の三十六第一項及び第二項の規定は、二号施行日以後に地方税法第七十一条の三十一第二項に規定する納入申告書の提出期限が到来する道府県民税の配当割について適用し、二号施行日前に当該提出期限が到来した道府県民税の配当割については、なお従前の例による。
suppl-5061-4/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-2
The provisions of Article 71-36, paragraphs (1) and (2) of the New Act apply to the dividend levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-31, paragraph (2) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the dividend levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.
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**第三項** 新法第七十一条の五十六第一項及び第二項の規定は、二号施行日以後に地方税法第七十一条の五十一第二項に規定する納入申告書の提出期限が到来する道府県民税の株式等譲渡所得割について適用し、二号施行日前に当該提出期限が到来した道府県民税の株式等譲渡所得割については、なお従前の例による。
suppl-5061-4/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-3
The provisions of Article 71-56, paragraphs (1) and (2) of the New Act apply to the share transfer income levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-51, paragraph (2) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the share transfer income levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.
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**第四項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税について適用し、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。
suppl-5061-4/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-4
Except where otherwise provided, the provisions of the New Act concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before the Effective Date.
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**第五項** 新法第二十三条第一項（第四号に係る部分に限る。）並びに新法附則第八条第十三項（同号の規定に係る部分に限る。）及び第十四項（同号の規定に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日（附則第十八条第三項において「六号施行日」という。）以後に終了する事業年度分の法人の道府県民税について適用する。
suppl-5061-4/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-5
The provisions of Article 23, paragraph (1) of the New Act (limited to the part pertaining to item (iv)) and of Article 8, paragraph (13) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of that item) and paragraph (14) of that Article (limited to the part pertaining to the provisions of that item) apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions (referred to as the "Item 6 Effective Date" in Article 18, paragraph (3) of the Supplementary Provisions).
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**第六項** 新法第五十三条第二十三項、第二十六項及び第二十七項並びに新法附則第八条第二十一項（新法第五十三条第二十七項の規定に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了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。
suppl-5061-4/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-6
The provisions of Article 53, paragraphs (23), (26) and (27) of the New Act and of Article 8, paragraph (21) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 53, paragraph (27) of the New Act) apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date.
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### 第六条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-5061-4/art-6 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-6
**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。
suppl-5061-4/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-6/par-1
Except where otherwise provided, the provisions of the New Act concerning corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date.
machine translation, not official
**第二項** 新法第七十二条の二十三第二項の規定は、施行日以後に終了する事業年度に係る法人の事業税について適用し、施行日前に終了した事業年度に係る法人の事業税については、なお従前の例による。
suppl-5061-4/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-6/par-2
The provisions of Article 72-23, paragraph (2) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before the Effective Date.
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**第三項** 新法第七十二条の四十七第一項及び第二項の規定は、二号施行日以後に地方税法第七十二条の三十二第一項に規定する申告書の提出期限が到来する法人の事業税について適用し、二号施行日前に当該提出期限が到来した法人の事業税については、なお従前の例による。
suppl-5061-4/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-6/par-3
The provisions of Article 72-47, paragraphs (1) and (2) of the New Act apply to corporate enterprise tax for which the deadline for filing the return prescribed in Article 72-32, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern corporate enterprise tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第七条
suppl-5061-4/art-7 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7
**第一項** 第二条の規定による改正後の地方税法（次項及び附則第十五条において「七年新法」という。）附則第八条の三の三及び第九条第十四項の規定は、附則第一条第三号に掲げる規定の施行の日（以下この条及び附則第十五条において「三号施行日」という。）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、三号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。
suppl-5061-4/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-1
The provisions of Article 8-3-3 and Article 9, paragraph (14) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 (referred to as the "2025 New Act" in the following paragraph and Article 15 of the Supplementary Provisions) apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article and Article 15 of the Supplementary Provisions referred to as the "Item 3 Effective Date"), and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Item 3 Effective Date.
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**第二項** 三号施行日以後最初に開始する事業年度（以下この項において「最初事業年度」という。）の事業税（この法律の公布の日（以下この項において「公布日」という。）を含む事業年度の前事業年度の事業税について第二条の規定による改正前の地方税法第七十二条の二第一項第一号イに掲げる法人に該当したものであって、公布日の前日の現況により資本金の額又は出資金の額が一億円以下であると判定され、かつ、公布日から最初事業年度の開始の日の前日までの間に終了した各事業年度分の事業税について同号ロに掲げる法人に該当したものの行う事業に対する事業税を除く。）に係る七年新法附則第八条の三の三第一項の規定の適用については、同項中「前事業年度」とあるのは、「地方税法等の一部を改正する法律（令和六年法律第四号）の公布の日を含む事業年度の開始の日の前日から同法附則第七条第二項に規定する最初事業年度の開始の日の前日までの間に終了したいずれかの事業年度分」とする。
suppl-5061-4/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-2
With regard to the application of Article 8-3-3, paragraph (1) of the Supplementary Provisions of the 2025 New Act to the enterprise tax for the first business year beginning on or after the Item 3 Effective Date (hereinafter in this paragraph referred to as the "first business year") (excluding enterprise tax on the business conducted by a corporation that fell under the corporations listed in Article 72-2, paragraph (1), item (i), (a) of the Local Tax Act prior to amendment by the provisions of Article 2 with respect to the enterprise tax for the business year preceding the business year that includes the Date of Promulgation of this Act (hereinafter in this paragraph referred to as the "Date of Promulgation"), that was determined, on the basis of its status as of the day before the Date of Promulgation, to have an amount of stated capital or capital contributions of 100,000,000 yen or less, and that fell under the corporations listed in (b) of that item with respect to the enterprise tax for each business year ending during the period from the Date of Promulgation to the day before the start date of the first business year), the phrase "previous business year" in that paragraph is deemed to be replaced with "any business year ending during the period from the day before the start date of the business year that includes the Date of Promulgation of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024) to the day before the start date of the first business year prescribed in Article 7, paragraph (2) of the Supplementary Provisions of that Act".
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### 第八条
suppl-5061-4/art-8 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8
**第一項** 第三条の規定による改正後の地方税法（次項から第四項までにおいて「八年新法」という。）第七十二条の二第一項（第一号に係る部分に限る。）及び第二項並びに第七十二条の二十六第九項並びに附則第八条の三の三及び第八条の三の四の規定は、附則第一条第四号に掲げる規定の施行の日以後に開始する事業年度に係る法人の事業税について適用し、同日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-5061-4/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-1
The provisions of Article 72-2, paragraph (1) (limited to the part pertaining to item (i)) and paragraph (2), Article 72-26, paragraph (9), and Articles 8-3-3 and 8-3-4 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 3 (referred to as the "2026 New Act" in the following paragraph through paragraph (4)) apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
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**第二項** 八年新法第七十二条の二第一項第一号ロ（八年新法附則第八条の三の三の規定により読み替えて適用する場合を含む。）に規定する所得等課税法人以外の法人で資本金の額若しくは出資金の額が一億円以下のもの若しくは同号ロに規定する所得等課税法人以外の法人で資本若しくは出資を有しないもの又は前事業年度にこの項の規定の適用を受けた法人（八年新法第七十二条の二第一項第一号ロ（八年新法附則第八条の三の三の規定により読み替えて適用する場合を除く。）に規定する所得等課税法人以外の法人で資本金の額若しくは出資金の額が一億円以下のもの又は同号ロに規定する所得等課税法人以外の法人で資本若しくは出資を有しないものに限る。）のうち同号ロ（１）又は（２）に掲げる法人に該当するものが行う事業に対する令和八年四月一日から令和九年三月三十一日までの間に開始する各事業年度分の事業税について八年新法第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により申告納付すべき事業税額（以下この項において「令和八年度分基準法人事業税額」という。）が、当該法人が行う事業に対する当該事業年度の事業税について当該法人を同号ロに掲げる法人とみなした場合に八年新法第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により申告納付すべき事業税額（以下この項において「比較法人事業税額」という。）を超える場合には、当該超える金額の三分の二に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、令和八年度分基準法人事業税額から控除するものとし、当該法人が行う事業に対する令和九年四月一日から令和十年三月三十一日までの間に開始する各事業年度分の事業税について八年新法第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により申告納付すべき事業税額（以下この項において「令和九年度分基準法人事業税額」という。）が、比較法人事業税額を超える場合には、当該超える金額の三分の一に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、令和九年度分基準法人事業税額から控除するものとする。
suppl-5061-4/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-2
Where the amount of enterprise tax to be paid through filing and payment pursuant to Article 72-25, Article 72-28 or Article 72-29 of the 2026 New Act (hereinafter in this paragraph referred to as the "fiscal 2026 standard corporate enterprise tax") for the enterprise tax for each business year beginning during the period from April 1, 2026 to March 31, 2027 on the business conducted by a corporation that falls under the corporations listed in Article 72-2, paragraph (1), item (i), (b), (1) or (2) of the 2026 New Act, among a corporation, other than a corporation taxed on income, etc. prescribed in Article 72-2, paragraph (1), item (i), (b) of the 2026 New Act (including where applied with terms replaced pursuant to Article 8-3-3 of the Supplementary Provisions of the 2026 New Act), whose amount of stated capital or capital contributions is 100,000,000 yen or less, a corporation, other than a corporation taxed on income, etc. prescribed in (b) of that item, that has no capital or capital contributions, or a corporation that was subject to the application of this paragraph in the previous business year (limited to a corporation, other than a corporation taxed on income, etc. prescribed in Article 72-2, paragraph (1), item (i), (b) of the 2026 New Act (excluding where applied with terms replaced pursuant to Article 8-3-3 of the Supplementary Provisions of the 2026 New Act), whose amount of stated capital or capital contributions is 100,000,000 yen or less, or a corporation, other than a corporation taxed on income, etc. prescribed in (b) of that item, that has no capital or capital contributions) exceeds the amount of enterprise tax to be paid through filing and payment pursuant to Article 72-25, Article 72-28 or Article 72-29 of the 2026 New Act for the enterprise tax for that business year on the business conducted by that corporation if that corporation were deemed to be a corporation listed in (b) of that item (hereinafter in this paragraph referred to as the "comparison corporate enterprise tax amount"), the amount equivalent to two-thirds of the excess (where that amount includes a fractional amount of less than 100 yen, or where the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the fiscal 2026 standard corporate enterprise tax, and where the amount of enterprise tax to be paid through filing and payment pursuant to Article 72-25, Article 72-28 or Article 72-29 of the 2026 New Act for the enterprise tax for each business year beginning during the period from April 1, 2027 to March 31, 2028 on the business conducted by that corporation (hereinafter in this paragraph referred to as the "fiscal 2027 standard corporate enterprise tax") exceeds the comparison corporate enterprise tax amount, the amount equivalent to one-third of the excess (where that amount includes a fractional amount of less than 100 yen, or where the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the fiscal 2027 standard corporate enterprise tax.
machine translation, not official
**第三項** 前項の規定の適用がある法人（地方税法及び地方税法等の一部を改正する法律の一部を改正する法律（令和七年法律第七号）第一条の規定による改正後の地方税法（次項において「令和七年改正後の地方税法」という。）附則第九条の二の二第一項の規定の適用がある法人を除く。）に対する八年新法第七十二条の二十四の十一第五項の規定の適用については、同項中「による事業税額」とあるのは「並びに地方税法等の一部を改正する法律（令和六年法律第四号）附則第八条第二項の規定による事業税額」と、「同条第一項」とあるのは「同項」と、「次に第一項の規定による」とあるのは「次に前条第一項の規定による控除及び第一項の規定による控除の順序に」とする。
suppl-5061-4/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-3
With regard to the application of Article 72-24-11, paragraph (5) of the 2026 New Act to a corporation to which the provisions of the preceding paragraph apply (excluding a corporation to which Article 9-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025) (referred to as the "Local Tax Act After the 2025 Amendment" in the following paragraph) applies), the phrase "the amount of enterprise tax under paragraph (1) of the preceding Article and paragraph (1)" in Article 72-24-11, paragraph (5) of the 2026 New Act is deemed to be replaced with "the amount of enterprise tax under paragraph (1) of the preceding Article and paragraph (1), and Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024)", "paragraph (1) of that Article" with "that paragraph", and "then the deduction under paragraph (1)" with "then, in the order of the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1) of this Article".
machine translation, not official
**第四項** 第二項の規定の適用がある法人（令和七年改正後の地方税法附則第九条の二の二第一項の規定の適用がある法人に限る。）に対する八年新法第七十二条の二十四の十一第五項の規定の適用については、令和七年改正後の地方税法附則第九条の二の二第三項の規定にかかわらず、八年新法第七十二条の二十四の十一第五項中「及び第一項」とあるのは「、第一項及び附則第九条の二の二第一項の規定並びに地方税法等の一部を改正する法律（令和六年法律第四号）附則第八条第二項」と、「同条第一項」とあるのは「同項」と、「次に第一項の規定による」とあるのは「次に附則第九条の二の二第一項の規定による控除、前条第一項の規定による控除及び第一項の規定による控除の順序に」とする。
suppl-5061-4/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-4
With regard to the application of Article 72-24-11, paragraph (5) of the 2026 New Act to a corporation to which the provisions of paragraph (2) apply (limited to a corporation to which Article 9-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act After the 2025 Amendment applies), notwithstanding Article 9-2-2, paragraph (3) of the Supplementary Provisions of the Local Tax Act After the 2025 Amendment, the phrase "and paragraph (1)" in Article 72-24-11, paragraph (5) of the 2026 New Act is deemed to be replaced with ", paragraph (1) and Article 9-2-2, paragraph (1) of the Supplementary Provisions, and Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024)", "paragraph (1) of that Article" with "that paragraph", and "then the deduction under paragraph (1)" with "then, in the order of the deduction under Article 9-2-2, paragraph (1) of the Supplementary Provisions, the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1) of this Article".
machine translation, not official
**第五項** 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七十二条の三第一項ただし書及び第三項の規定は、同号に掲げる規定の施行の日（以下この項及び附則第十条において「十号施行日」という。）以後に効力が生ずる所得税法等改正法第二条の規定による改正後の法人税法（昭和四十年法律第三十四号）第十二条第四項第二号に規定する公益信託（公益信託に関する法律附則第四条第一項に規定する移行認可（以下この項及び附則第十条において「移行認可」という。）を受けた信託を含む。）について適用し、十号施行日前に効力が生じた公益信託に関する法律による改正前の公益信託ニ関スル法律（大正十一年法律第六十二号）第一条に規定する公益信託（移行認可を受けたものを除く。）については、なお従前の例による。
suppl-5061-4/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-5
The provisions of the proviso to Article 72-3, paragraph (1) and paragraph (3) of the Local Tax Act as amended by the provisions set forth in Article 1, item (x) of the Supplementary Provisions apply to a public interest trust prescribed in Article 12, paragraph (4), item (ii) of the Corporation Tax Act (Act No. 34 of 1965) as amended by Article 2 of the Income Tax Act Amendment Act that takes effect on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions (hereinafter in this paragraph and Article 10 of the Supplementary Provisions referred to as the "Item 10 Effective Date") (including a trust that has received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts (hereinafter in this paragraph and Article 10 of the Supplementary Provisions referred to as "transition authorization")), and the provisions then in force continue to govern a public interest trust prescribed in Article 1 of the Act on Charitable Trust (Act No. 62 of 1922) prior to amendment by the Act on Public Interest Trusts that took effect before the Item 10 Effective Date (excluding a trust that has received transition authorization).
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### 第九条（地方消費税に関する経過措置） — Transitional Measures Concerning Local Consumption Tax
caption: machine translation, not official
suppl-5061-4/art-9 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-9
**第一項** 新法第七十二条の八十の三の規定は、令和七年四月一日以後に国内（地方税法の施行地をいう。以下この条において同じ。）において行われる電気通信利用役務の提供（新法第七十二条の八十の三に規定する電気通信利用役務の提供をいう。以下この条において同じ。）について適用し、同日前に国内において行われた電気通信利用役務の提供については、なお従前の例による。
suppl-5061-4/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-9/par-1
The provisions of Article 72-80-3 of the New Act apply to the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 72-80-3 of the New Act; the same applies hereinafter in this Article) performed in Japan (meaning the area where the Local Tax Act applies; the same applies hereinafter in this Article) on or after April 1, 2025, and the provisions then in force continue to govern the supply of telecommunications services performed in Japan before that date.
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### 第十条
suppl-5061-4/art-10 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-10
**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七十二条の七十八第一項、第七十二条の八十第一項ただし書及び第七十二条の八十の二の規定は、十号施行日以後に効力が生ずる同項ただし書に規定する公益信託（移行認可を受けた信託を含む。）について適用し、十号施行日前に効力が生じた公益信託に関する法律による改正前の公益信託ニ関スル法律第一条に規定する公益信託（移行認可を受けたものを除く。）については、なお従前の例による。
suppl-5061-4/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-10/par-1
The provisions of Article 72-78, paragraph (1), the proviso to Article 72-80, paragraph (1) and Article 72-80-2 of the Local Tax Act as amended by the provisions set forth in Article 1, item (x) of the Supplementary Provisions apply to a public interest trust prescribed in the proviso to Article 72-80, paragraph (1) that takes effect on or after the Item 10 Effective Date (including a trust that has received transition authorization), and the provisions then in force continue to govern a public interest trust prescribed in Article 1 of the Act on Charitable Trust prior to amendment by the Act on Public Interest Trusts that took effect before the Item 10 Effective Date (excluding a trust that has received transition authorization).
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### 第十一条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-5061-4/art-11 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-11
**第一項** 新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-5061-4/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-11/par-1
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 the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before the Effective Date.
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### 第十二条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax
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suppl-5061-4/art-12 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-12
**第一項** 新法第七十四条の二十四第一項及び第二項の規定は、二号施行日以後に地方税法第七十四条の二十第一項に規定する申告書の提出期限が到来する道府県たばこ税について適用し、二号施行日前に当該提出期限が到来した道府県たばこ税については、なお従前の例による。
suppl-5061-4/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-12/par-1
The provisions of Article 74-24, paragraphs (1) and (2) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return prescribed in Article 74-20, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern prefectural tobacco tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第十三条（ゴルフ場利用税に関する経過措置） — Transitional Measures Concerning Golf Course Use Tax
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suppl-5061-4/art-13 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-13
**第一項** 新法第九十一条第一項及び第二項の規定は、二号施行日以後に地方税法第八十七条第一項に規定する申告書の提出期限が到来するゴルフ場利用税について適用し、二号施行日前に当該提出期限が到来したゴルフ場利用税については、なお従前の例による。
suppl-5061-4/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-13/par-1
The provisions of Article 91, paragraphs (1) and (2) of the New Act apply to golf course use tax for which the deadline for filing the return prescribed in Article 87, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern golf course use tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第十四条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
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suppl-5061-4/art-14 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-14
**第一項** 新法第百四十四条の四十八第一項及び第二項の規定は、二号施行日以後に地方税法第百四十四条の四十四第一項に規定する申告書の提出期限が到来する軽油引取税について適用し、二号施行日前に当該提出期限が到来した軽油引取税については、なお従前の例による。
suppl-5061-4/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-14/par-1
The provisions of Article 144-48, paragraphs (1) and (2) of the New Act apply to light oil delivery tax for which the deadline for filing the return prescribed in Article 144-44, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern light oil delivery tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第十五条
suppl-5061-4/art-15 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-15
**第一項** 七年新法附則第十二条の二の七第一項（第一号に係る部分に限る。）の規定は、三号施行日以後の軽油の引取りに対して課すべき軽油引取税について適用し、三号施行日前の軽油の引取りに対して課する軽油引取税については、なお従前の例による。
suppl-5061-4/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-15/par-1
The provisions of Article 12-2-7, paragraph (1) of the Supplementary Provisions of the 2025 New Act (limited to the part pertaining to item (i)) apply to light oil delivery tax to be imposed on deliveries of light oil on or after the Item 3 Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on deliveries of light oil before the Item 3 Effective Date.
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### 第十六条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
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suppl-5061-4/art-16 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-16
**第一項** 新法第百七十二条第一項及び第二項の規定は、二号施行日以後に地方税法第百六十一条第一項に規定する申告書の提出期限が到来する自動車税の環境性能割について適用し、二号施行日前に当該提出期限が到来した自動車税の環境性能割については、なお従前の例による。
suppl-5061-4/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-16/par-1
The provisions of Article 172, paragraphs (1) and (2) of the New Act apply to the environmental performance levy of automobile tax for which the deadline for filing the return prescribed in Article 161, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第十七条（道府県法定外普通税に関する経過措置） — Transitional Measures Concerning Prefectural Non-Statutory Ordinary Tax
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suppl-5061-4/art-17 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-17
**第一項** 新法第二百七十九条第一項及び第二項の規定は、二号施行日以後に地方税法第二百七十六条第一項に規定する納入申告書の提出期限が到来する道府県法定外普通税について適用し、二号施行日前に当該提出期限が到来した道府県法定外普通税については、なお従前の例による。
suppl-5061-4/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-17/par-1
The provisions of Article 279, paragraphs (1) and (2) of the New Act apply to prefectural non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 276, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern prefectural non-statutory ordinary tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第十八条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-5061-4/art-18 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18
**第一項** 新法第三百二十八条の十二第一項及び第二項の規定は、二号施行日以後に地方税法第三百二十八条の九第一項に規定する納入申告書の提出期限が到来する個人の市町村民税について適用し、二号施行日前に当該提出期限が到来した個人の市町村民税については、なお従前の例による。
suppl-5061-4/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18/par-1
The provisions of Article 328-12, paragraphs (1) and (2) of the New Act apply to individual municipal inhabitant tax for which the deadline for filing the remittance return prescribed in Article 328-9, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern individual municipal inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.
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**第二項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税について適用し、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。
suppl-5061-4/art-18/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18/par-2
Except where otherwise provided, the provisions of the New Act concerning 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.
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**第三項** 新法第二百九十二条第一項（第四号に係る部分に限る。）並びに新法附則第八条第十三項（同号の規定に係る部分に限る。）及び第十四項（同号の規定に係る部分に限る。）の規定は、六号施行日以後に終了する事業年度分の法人の市町村民税について適用する。
suppl-5061-4/art-18/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18/par-3
The provisions of Article 292, paragraph (1) of the New Act (limited to the part pertaining to item (iv)) and of Article 8, paragraph (13) (limited to the part pertaining to the provisions of that item) and paragraph (14) (limited to the part pertaining to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Item 6 Effective Date.
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**第四項** 新法第三百二十一条の八第二十三項、第二十六項及び第二十七項並びに新法附則第八条第二十一項（新法第三百二十一条の八第二十七項の規定に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用し、施行日前に終了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。
suppl-5061-4/art-18/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18/par-4
The provisions of Article 321-8, paragraphs (23), (26) and (27) of the New Act and of Article 8, paragraph (21) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 321-8, paragraph (27) of the New Act) apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before the Effective Date.
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### 第二十条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-5061-4/art-20 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20
**第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、令和六年度以後の年度分の固定資産税について適用し、令和五年度分までの固定資産税については、なお従前の例による。
suppl-5061-4/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-1
Except where otherwise provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal 2024 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax through fiscal 2023.
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**第二項** 令和四年四月一日から令和六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。
suppl-5061-4/art-20/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-2
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, 2022 to March 31, 2024.
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**第三項** 令和四年四月一日から令和六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。
suppl-5061-4/art-20/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-3
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, 2022 to March 31, 2024.
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**第四項** 令和二年四月一日から令和六年三月三十一日までの間に新設された旧法附則第十五条第十八項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
suppl-5061-4/art-20/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-4
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2020 to March 31, 2024.
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**第五項** 令和二年四月一日から令和六年三月三十一日までの間に新たに取得された旧法附則第十五条第二十五項に規定する特定再生可能エネルギー発電設備に対して課する固定資産税については、なお従前の例による。
suppl-5061-4/art-20/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-5
The provisions then in force continue to govern fixed assets tax imposed on specified renewable energy power generation facilities prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2020 to March 31, 2024.
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**第六項** 平成二十九年四月一日から令和六年三月三十一日までの間に受けた旧法附則第十五条第三十二項に規定する政府の補助に係る同項に規定する特定事業所内保育施設の用に供する固定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。
suppl-5061-4/art-20/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-6
The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for specified in-house childcare facilities prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act, pertaining to government subsidies prescribed in that paragraph that were received during the period from April 1, 2017 to March 31, 2024.
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**第七項** 都市再生特別措置法等の一部を改正する法律（令和二年法律第四十三号）の施行の日から令和六年三月三十一日までの間に整備された旧法附則第十五条第三十九項に規定する滞在快適性等向上施設等の用に供する固定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。
suppl-5061-4/art-20/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-7
The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for facilities for improving amenity of stay, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were developed during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 43 of 2020) to March 31, 2024.
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**第八項** 令和四年四月一日から令和六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。
suppl-5061-4/art-20/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20/par-8
The provisions then in force continue to govern fixed assets tax imposed on housing prescribed in Article 15-6, paragraph (2) of the Supplementary Provisions of the Former Act that was newly constructed during the period from April 1, 2022 to March 31, 2024.
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### 第二十一条（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax, etc. Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.
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suppl-5061-4/art-21 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21
**第一項** 市町村は、令和六年度から令和八年度までの各年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の三（新法附則第二十一条の二第二項において準用する場合を含む。）及び第二十五条の三（新法附則第二十七条の四の二第二項において準用する場合を含む。）の規定を適用しないことができる。
suppl-5061-4/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-1
A municipality may, as provided by Municipal Ordinance, decline to apply the provisions of Article 18-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and Article 25-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act) to fixed assets tax and city planning tax for each fiscal year from fiscal 2024 to fiscal 2026.
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**第二項** 前項の場合には、新法附則第十八条第六項第一号から第三号までに掲げる宅地等で令和六年度から令和八年度までの各年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
suppl-5061-4/art-21/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-2
In the case referred to in the preceding paragraph, with regard to fixed assets tax for each fiscal year from fiscal 2024 to fiscal 2026 on building land, etc. listed in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act as of the assessment date for each of those fiscal years (excluding building land, etc. to which the provisions of the following paragraph apply) and that, as of the assessment date for the previous fiscal year of each of those fiscal years, fell under the building land, etc. listed in the right-hand column of that table in each case (hereinafter in this paragraph referred to as "change-of-use building land, etc."), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply, on the basis that the change-of-use building land, etc. is deemed to have been the building land, etc. listed in the left-hand column of that table in each case as of the assessment date for the previous fiscal year of each of those fiscal years.
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**第三項** 第一項の場合には、新法附則第十八条第六項第二号に掲げる宅地等で令和六年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「令和六年度の宅地等」という。）、新法附則第十八条第六項第三号に掲げる宅地等で令和七年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「令和七年度の宅地等」という。）又は同条第六項第四号に掲げる宅地等で令和八年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「令和八年度の宅地等」という。）のうち、当該宅地等の類似土地（新法附則第十七条第七号に規定する類似土地をいう。以下この項において同じ。）が令和六年度の宅地等にあっては令和五年度、令和七年度の宅地等にあっては令和六年度、令和八年度の宅地等にあっては令和七年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る令和六年度の宅地等にあっては令和六年度分、令和七年度の宅地等にあっては令和七年度分、令和八年度の宅地等にあっては令和八年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
suppl-5061-4/art-21/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-3
In the case referred to in paragraph (1), among building land, etc. listed in Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act as of the assessment date for fiscal 2024 (hereinafter in this paragraph referred to as "fiscal 2024 building land, etc."), building land, etc. listed in Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of that table as of the assessment date for fiscal 2025 (hereinafter in this paragraph referred to as "fiscal 2025 building land, etc."), and building land, etc. listed in Article 18, paragraph (6), item (iv) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of that table as of the assessment date for fiscal 2026 (hereinafter in this paragraph referred to as "fiscal 2026 building land, etc."), with regard to fixed assets tax for fiscal 2024 for fiscal 2024 building land, etc., fixed assets tax for fiscal 2025 for fiscal 2025 building land, etc., and fixed assets tax for fiscal 2026 for fiscal 2026 building land, etc., being those whose similar land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter in this paragraph) fell under the building land, etc. listed in the right-hand column of that table in each case as of the assessment date for fiscal 2023 in the case of fiscal 2024 building land, etc., for fiscal 2024 in the case of fiscal 2025 building land, etc., and for fiscal 2025 in the case of fiscal 2026 building land, etc. (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the basis that the similar land is deemed to have been the building land, etc. listed in the left-hand column of that table in each case as of the assessment date for the previous fiscal year.
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**第四項** 第一項の場合には、令和六年度から令和八年度までの各年度に係る賦課期日において新法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）並びに前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
suppl-5061-4/art-21/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-4
In the case referred to in paragraph (1), with regard to the application of Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and the preceding two paragraphs to fixed assets tax for each fiscal year on building land, etc. that, as of the assessment date for each fiscal year from fiscal 2024 to fiscal 2026, has in combination any two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is small-scale residential land"), the part that is general residential land prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as the "part that is general residential land"), and the part that is non-residential building land, etc. prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as the "part that is non-residential building land, etc."), the part that is small-scale residential land, the part that is general residential land, or the part that is non-residential building land, etc. is deemed in each case to be a single piece of building land, etc.
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**第五項** 前三項の規定は、令和六年度から令和八年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第六項第一号から第三号まで」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第一号から第三号まで」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、第三項中「附則第十八条第六項第二号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第二号」と、「附則第十八条第六項第三号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第三号」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、前項中「及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「、第二十五条及び第二十七条の四の二」と読み替えるものとする。
suppl-5061-4/art-21/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-5
The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal 2024 to fiscal 2026. In this case, the phrase "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act" in paragraph (2) is deemed to be replaced with "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act"; the phrase "Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" with "Article 17 and Article 25 or 27-4-2 of the Supplementary Provisions of the New Act"; in paragraph (3), the phrase "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act" with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act" with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", and "Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" with "Article 17 and Article 25 or 27-4-2 of the Supplementary Provisions of the New Act"; and in the preceding paragraph, the phrase "Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" with "Articles 17, 25 and 27-4-2 of the Supplementary Provisions of the New Act".
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### 第二十二条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax
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suppl-5061-4/art-22 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-22
**第一項** 新法第四百六十三条の四第一項及び第二項の規定は、二号施行日以後に地方税法第四百五十五条第一項に規定する申告書の提出期限が到来する軽自動車税の環境性能割について適用し、二号施行日前に当該提出期限が到来した軽自動車税の環境性能割については、なお従前の例による。
suppl-5061-4/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-22/par-1
The provisions of Article 463-4, paragraphs (1) and (2) of the New Act apply to the environmental performance levy of light motor vehicle tax for which the deadline for filing the return prescribed in Article 455, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第二十三条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
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suppl-5061-4/art-23 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-23
**第一項** 新法第四百八十四条第一項及び第二項の規定は、二号施行日以後に地方税法第四百八十条第一項に規定する申告書の提出期限が到来する市町村たばこ税について適用し、二号施行日前に当該提出期限が到来した市町村たばこ税については、なお従前の例による。
suppl-5061-4/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-23/par-1
The provisions of Article 484, paragraphs (1) and (2) of the New Act apply to municipal tobacco tax for which the deadline for filing the return prescribed in Article 480, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern municipal tobacco tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第二十四条（鉱産税に関する経過措置） — Transitional Measures Concerning Mineral Product Tax
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suppl-5061-4/art-24 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-24
**第一項** 新法第五百三十七条第一項及び第二項の規定は、二号施行日以後に申告書の提出期限が到来する鉱産税について適用し、二号施行日前に当該提出期限が到来した鉱産税については、なお従前の例による。
suppl-5061-4/art-24/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-24/par-1
The provisions of Article 537, paragraphs (1) and (2) of the New Act apply to mineral product tax for which the deadline for filing the return falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern mineral product tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第二十五条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
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suppl-5061-4/art-25 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-25
**第一項** 新法第六百十条第一項及び第二項の規定は、二号施行日以後に地方税法第六百六条第一項に規定する申告書の提出期限が到来する特別土地保有税について適用し、二号施行日前に当該提出期限が到来した特別土地保有税については、なお従前の例による。
suppl-5061-4/art-25/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-25/par-1
The provisions of Article 610, paragraphs (1) and (2) of the New Act apply to special land holding tax for which the deadline for filing the return prescribed in Article 606, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern special land holding tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第二十六条（市町村法定外普通税に関する経過措置） — Transitional Measures Concerning Municipal Non-Statutory Ordinary Tax
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suppl-5061-4/art-26 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-26
**第一項** 新法第六百八十九条第一項及び第二項の規定は、二号施行日以後に地方税法第六百八十六条第一項に規定する納入申告書の提出期限が到来する市町村法定外普通税について適用し、二号施行日前に当該提出期限が到来した市町村法定外普通税については、なお従前の例による。
suppl-5061-4/art-26/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-26/par-1
The provisions of Article 689, paragraphs (1) and (2) of the New Act apply to municipal non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 686, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern municipal non-statutory ordinary tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第二十七条（入湯税に関する経過措置） — Transitional Measures Concerning Bathing Tax
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suppl-5061-4/art-27 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-27
**第一項** 新法第七百一条の十三第一項及び第二項の規定は、二号施行日以後に納入申告書の提出期限が到来する入湯税について適用し、二号施行日前に当該提出期限が到来した入湯税については、なお従前の例による。
suppl-5061-4/art-27/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-27/par-1
The provisions of Article 701-13, paragraphs (1) and (2) of the New Act apply to bathing tax for which the deadline for filing the remittance return falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern bathing tax for which that deadline for filing fell before the Item 2 Effective Date.
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### 第二十八条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
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suppl-5061-4/art-28 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28
**第一項** 新法第七百一条の六十二第一項及び第二項の規定は、二号施行日以後に地方税法第七百一条の五十八第一項に規定する申告書の提出期限が到来する事業所税について適用し、二号施行日前に当該提出期限が到来した事業所税については、なお従前の例による。
suppl-5061-4/art-28/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28/par-1
The provisions of Article 701-62, paragraphs (1) and (2) of the New Act apply to business office tax for which the deadline for filing the return prescribed in Article 701-58, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern business office tax for which that deadline for filing fell before the Item 2 Effective Date.
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**第二項** 新法附則第三十三条第五項の規定は、附則第一条第七号に掲げる規定の施行の日以後に終了する事業年度分の法人の事業及び令和六年以後の年分の個人の事業（同日前に廃止された個人の事業を除く。）に対して課すべき事業所税について適用し、同日前に終了した事業年度分の法人の事業並びに令和六年前の年分の個人の事業及び令和六年分の個人の事業で同日前に廃止されたものに対して課する事業所税については、なお従前の例による。
suppl-5061-4/art-28/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28/par-2
The provisions of Article 33, paragraph (5) of the Supplementary Provisions of the New Act apply to business office tax to be imposed on the businesses of corporations for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions and on the businesses of individuals for calendar years 2024 and thereafter (excluding businesses of individuals discontinued before that date), and the provisions then in force continue to govern business office tax imposed on the businesses of corporations for business years that ended before that date, on the businesses of individuals for calendar years before 2024, and on the businesses of individuals for calendar year 2024 that were discontinued before that date.
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### 第二十九条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
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suppl-5061-4/art-29 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-29
**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、令和六年度以後の年度分の都市計画税について適用し、令和五年度分までの都市計画税については、なお従前の例による。
suppl-5061-4/art-29/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-29/par-1
Except where otherwise provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal 2024 and subsequent fiscal years, and the provisions then in force continue to govern city planning tax through fiscal 2023.
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**第二項** 令和四年四月一日から令和六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。
suppl-5061-4/art-29/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-29/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-29/par-2
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, 2022 to March 31, 2024.
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**第三項** 平成二十九年四月一日から令和六年三月三十一日までの間に受けた旧法附則第十五条第三十二項に規定する政府の補助に係る同項に規定する特定事業所内保育施設の用に供する固定資産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。
suppl-5061-4/art-29/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-29/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-29/par-3
For city planning tax imposed on fixed assets used for the specified in-house childcare facilities prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act, pertaining to the government subsidy prescribed in that paragraph received during the period from April 1, 2017 to March 31, 2024, the provisions then in force continue to govern.
machine translation, not official
**第四項** 都市再生特別措置法等の一部を改正する法律（令和二年法律第四十三号）の施行の日から令和六年三月三十一日までの間に整備された旧法附則第十五条第三十九項に規定する滞在快適性等向上施設等の用に供する固定資産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。
suppl-5061-4/art-29/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-29/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-29/par-4
For city planning tax imposed on fixed assets used for the stay comfort improvement facilities, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were put in place during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 43 of 2020) to March 31, 2024, the provisions then in force continue to govern.
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### 第三十条（水利地益税等に関する経過措置） — Transitional Measures concerning Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
suppl-5061-4/art-30 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-30
**第一項** 新法第七百三条の四第一項（第一号に係る部分に限る。）の規定は、令和六年度以後の年度分の国民健康保険税について適用し、令和五年度分までの国民健康保険税については、なお従前の例による。
suppl-5061-4/art-30/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-30/par-1
The provisions of Article 703-4, paragraph (1) of the New Act (limited to the part pertaining to item (i)) apply to national health insurance tax for fiscal year 2024 and thereafter, and for national health insurance tax for fiscal year 2023 and earlier, the provisions then in force continue to govern.
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**第二項** 新法第七百二十二条第一項及び第二項の規定は、二号施行日以後に納入申告書の提出期限が到来する水利地益税等について適用し、二号施行日前に当該提出期限が到来した水利地益税等については、なお従前の例による。
suppl-5061-4/art-30/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-30/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-30/par-2
The provisions of Article 722, paragraphs (1) and (2) of the New Act apply to water utilization and land benefit tax, etc. for which the deadline for filing the remittance return arrives on or after the Item 2 Effective Date, and for water utilization and land benefit tax, etc. for which that deadline for filing arrived before the Item 2 Effective Date, the provisions then in force continue to govern.
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### 第三十一条（法定外目的税に関する経過措置） — Transitional Measures Concerning Non-Statutory Earmarked Tax
caption: machine translation, not official
suppl-5061-4/art-31 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-31 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-31
**第一項** 新法第七百三十三条の十九第一項及び第二項の規定は、二号施行日以後に地方税法第七百三十三条の十六第一項に規定する納入申告書の提出期限が到来する法定外目的税について適用し、二号施行日前に当該提出期限が到来した法定外目的税については、なお従前の例による。
suppl-5061-4/art-31/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-31/par-1
The provisions of Article 733-19, paragraphs (1) and (2) of the New Act apply to non-statutory earmarked tax for which the deadline for filing the remittance return prescribed in Article 733-16, paragraph (1) of the Local Tax Act arrives on or after the Item 2 Effective Date, and for non-statutory earmarked tax for which that deadline for filing arrived before the Item 2 Effective Date, the provisions then in force continue to govern.
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### 第三十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5061-4/art-35 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-35
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5061-4/art-35/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-35/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect with respect to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第三十六条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5061-4/art-36 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-36
**第一項** この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-5061-4/art-36/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-36/par-1
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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---
## Cites
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- suppl-5061-4/art-1/par-1/item-2: 第四条第一項から第三項まで → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-5061-4/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-1
- suppl-5061-4/art-1/par-1/item-2: 第四条第一項から第三項まで → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5061-4/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-2
- suppl-5061-4/art-1/par-1/item-2: 第四条第一項から第三項まで → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5061-4/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-3
- suppl-5061-4/art-1/par-1/item-2: 第六条第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5061-4/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-6/par-3
- suppl-5061-4/art-1/par-1/item-2: 第十二条から第十四条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5061-4/art-12 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-12
- suppl-5061-4/art-1/par-1/item-2: 第十二条から第十四条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5061-4/art-13 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-13
- suppl-5061-4/art-1/par-1/item-2: 第十二条から第十四条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5061-4/art-14 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-14
- suppl-5061-4/art-1/par-1/item-2: 第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5061-4/art-16 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-16
- suppl-5061-4/art-1/par-1/item-2: 第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-5061-4/art-17 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-17
- suppl-5061-4/art-1/par-1/item-2: 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-5061-4/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18/par-1
- suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5061-4/art-22 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-22
- suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-5061-4/art-23 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-23
- suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-5061-4/art-24 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-24
- suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-5061-4/art-25 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-25
- suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-5061-4/art-26 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-26
- suppl-5061-4/art-1/par-1/item-2: 第二十二条から第二十七条まで → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-5061-4/art-27 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-27
- suppl-5061-4/art-1/par-1/item-2: 第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-5061-4/art-28/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28/par-1
- suppl-5061-4/art-1/par-1/item-2: 第三十条第二項 → 地方税法 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-5061-4/art-30/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-30/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-30/par-2
- suppl-5061-4/art-1/par-1/item-2: 第三十一条 → 地方税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-5061-4/art-31 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-31 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-31
- suppl-5061-4/art-1/par-1/item-3: 附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5061-4/art-7 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7
- suppl-5061-4/art-1/par-1/item-3: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5061-4/art-15 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-15
- suppl-5061-4/art-1/par-1/item-4: 附則第八条第一項から第四項まで → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-5061-4/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-1
- suppl-5061-4/art-1/par-1/item-4: 附則第八条第一項から第四項まで → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5061-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-2
- suppl-5061-4/art-1/par-1/item-4: 附則第八条第一項から第四項まで → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-5061-4/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-3
- suppl-5061-4/art-1/par-1/item-4: 附則第八条第一項から第四項まで → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-5061-4/art-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-4
- suppl-5061-4/art-1/par-1/item-6: 附則第四条第五項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-5061-4/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-5
- suppl-5061-4/art-1/par-1/item-6: 第十八条第三項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5061-4/art-18/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18/par-3
- suppl-5061-4/art-1/par-1/item-7: 附則第二十八条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-5061-4/art-28/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28/par-2
- suppl-5061-4/art-1/par-1/item-10: 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-5061-4/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-4
- suppl-5061-4/art-1/par-1/item-10: 次号 → 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-5061-4/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-11
- suppl-5061-4/art-1/par-1/item-10: 附則第八条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-5061-4/art-8/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-5
- suppl-5061-4/art-1/par-1/item-10: 第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-5061-4/art-10 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-10
- suppl-5061-4/art-1/par-1/item-11: 前号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5061-4/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-10
- suppl-5061-4/art-2/par-1: 第十一条の九 → 地方税法 第十一条の九 (Article 11-9), art-11-9 — https://japanlaw.org/en/local-tax-act/art-11-9 · https://japanlaw.org/l/325AC0000000226/art-11-9
- suppl-5061-4/art-2/par-1: 前条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5061-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-2
- suppl-5061-4/art-3/par-1: 新法第十六条の四第四項 → 地方税法 第十六条の四第四項 (Article 16-4, paragraph (4)), art-16-4/par-4 — https://japanlaw.org/en/local-tax-act/art-16-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-4
- suppl-5061-4/art-3/par-1: 同条第一項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/art-16-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-1
- suppl-5061-4/art-3/par-1: 附則第二十条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-5061-4/art-20 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-20
- suppl-5061-4/art-3/par-1: 第二十九条 → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-5061-4/art-29 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-29
- suppl-5061-4/art-4/par-1: 新法第七十一条の十五第一項 → 地方税法 第七十一条の十五第一項 (Article 71-15, paragraph (1)), art-71-15/par-1 — https://japanlaw.org/en/local-tax-act/art-71-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-15/par-1
- suppl-5061-4/art-4/par-1: 第二項 → 地方税法 第七十一条の十五第二項 (Article 71-15, paragraph (2)), art-71-15/par-2 — https://japanlaw.org/en/local-tax-act/art-71-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-15/par-2
- suppl-5061-4/art-4/par-1: 地方税法第七十一条の十一第一項 → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/en/local-tax-act/art-71-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-11/par-1
- suppl-5061-4/art-4/par-2: 新法第七十一条の三十六第一項 → 地方税法 第七十一条の三十六第一項 (Article 71-36, paragraph (1)), art-71-36/par-1 — https://japanlaw.org/en/local-tax-act/art-71-36/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-36/par-1
- suppl-5061-4/art-4/par-2: 第二項 → 地方税法 第七十一条の三十六第二項 (Article 71-36, paragraph (2)), art-71-36/par-2 — https://japanlaw.org/en/local-tax-act/art-71-36/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-36/par-2
- suppl-5061-4/art-4/par-2: 地方税法第七十一条の三十一第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/en/local-tax-act/art-71-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-2
- suppl-5061-4/art-4/par-3: 新法第七十一条の五十六第一項 → 地方税法 第七十一条の五十六第一項 (Article 71-56, paragraph (1)), art-71-56/par-1 — https://japanlaw.org/en/local-tax-act/art-71-56/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-56/par-1
- suppl-5061-4/art-4/par-3: 第二項 → 地方税法 第七十一条の五十六第二項 (Article 71-56, paragraph (2)), art-71-56/par-2 — https://japanlaw.org/en/local-tax-act/art-71-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-56/par-2
- suppl-5061-4/art-4/par-3: 地方税法第七十一条の五十一第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/en/local-tax-act/art-71-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-2
- suppl-5061-4/art-4/par-5: 新法第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/local-tax-act/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-23/par-1
- suppl-5061-4/art-4/par-5: 第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4
- suppl-5061-4/art-4/par-5: 第十四項 → 地方税法 附則第八条第十三項 (Supplementary Provisions, Article 8, paragraph (13)), suppl-3251-226/art-8/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-13
- suppl-5061-4/art-4/par-5: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-5061-4/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-6
- suppl-5061-4/art-4/par-5: 附則第十八条第三項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5061-4/art-18/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18/par-3
- suppl-5061-4/art-4/par-6: 新法第五十三条第二十三項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/en/local-tax-act/art-53/par-23 · https://japanlaw.org/l/325AC0000000226/art-53/par-23
- suppl-5061-4/art-4/par-6: 第二十六項 → 地方税法 第五十三条第二十六項 (Article 53, paragraph (26)), art-53/par-26 — https://japanlaw.org/en/local-tax-act/art-53/par-26 · https://japanlaw.org/l/325AC0000000226/art-53/par-26
- suppl-5061-4/art-4/par-6: 第二十七項 → 地方税法 第五十三条第二十七項 (Article 53, paragraph (27)), art-53/par-27 — https://japanlaw.org/en/local-tax-act/art-53/par-27 · https://japanlaw.org/l/325AC0000000226/art-53/par-27
- suppl-5061-4/art-4/par-6: 新法附則第八条第二十一項 → 地方税法 附則第八条第二十一項 (Supplementary Provisions, Article 8, paragraph (21)), suppl-3251-226/art-8/par-21 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-21
- suppl-5061-4/art-6/par-2: 新法第七十二条の二十三第二項 → 地方税法 第七十二条の二十三第二項 (Article 72-23, paragraph (2)), art-72-23/par-2 — https://japanlaw.org/en/local-tax-act/art-72-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-2
- suppl-5061-4/art-6/par-3: 新法第七十二条の四十七第一項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/en/local-tax-act/art-72-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-1
- suppl-5061-4/art-6/par-3: 第二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/en/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2
- suppl-5061-4/art-6/par-3: 地方税法第七十二条の三十二第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1
- suppl-5061-4/art-7/par-1: 次項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5061-4/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-2
- suppl-5061-4/art-7/par-1: 附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5061-4/art-15 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-15
- suppl-5061-4/art-7/par-1: 附則第八条の三の三 → 地方税法 附則第八条の三の三 (Supplementary Provisions, Article 8-3-3), suppl-3251-226/art-8-3-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-3
- suppl-5061-4/art-7/par-1: 第九条第十四項 → 地方税法 附則第九条第十三項 (Supplementary Provisions, Article 9, paragraph (13)), suppl-3251-226/art-9/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-13
- suppl-5061-4/art-7/par-1: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5061-4/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-3
- suppl-5061-4/art-7/par-1: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5061-4/art-7 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7
- suppl-5061-4/art-7/par-2: この項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5061-4/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-2
- suppl-5061-4/art-7/par-2: 七年新法附則第八条の三の三第一項 → 地方税法 附則第八条の三の三第一項 (Supplementary Provisions, Article 8-3-3, paragraph (1)), suppl-3251-226/art-8-3-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-3/par-1
- suppl-5061-4/art-8/par-1: 次項から第四項まで → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5061-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-2
- suppl-5061-4/art-8/par-1: 次項から第四項まで → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-5061-4/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-3
- suppl-5061-4/art-8/par-1: 次項から第四項まで → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-5061-4/art-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-4
- suppl-5061-4/art-8/par-1: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1
- suppl-5061-4/art-8/par-1: 第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-5061-4/art-8/par-1: 第二項 → 地方税法 第七十二条の二第二項 (Article 72-2, paragraph (2)), art-72-2/par-2 — https://japanlaw.org/en/local-tax-act/art-72-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-2
- suppl-5061-4/art-8/par-1: 第七十二条の二十六第九項 → 地方税法 第七十二条の二十六第九項 (Article 72-26, paragraph (9)), art-72-26/par-9 — https://japanlaw.org/en/local-tax-act/art-72-26/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-9
- suppl-5061-4/art-8/par-1: 附則第八条の三の三 → 地方税法 附則第八条の三の三 (Supplementary Provisions, Article 8-3-3), suppl-3251-226/art-8-3-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-3
- suppl-5061-4/art-8/par-1: 第八条の三の四 → 地方税法 附則第八条の三の四 (Supplementary Provisions, Article 8-3-4), suppl-3251-226/art-8-3-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-4
- suppl-5061-4/art-8/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-5061-4/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-4
- suppl-5061-4/art-8/par-2: 八年新法第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-5061-4/art-8/par-2: 八年新法附則第八条の三の三 → 地方税法 附則第八条の三の三 (Supplementary Provisions, Article 8-3-3), suppl-3251-226/art-8-3-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-3
- suppl-5061-4/art-8/par-2: この項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5061-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-2
- suppl-5061-4/art-8/par-2: 八年新法第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/art-72-25 · https://japanlaw.org/l/325AC0000000226/art-72-25
- suppl-5061-4/art-8/par-2: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/art-72-28 · https://japanlaw.org/l/325AC0000000226/art-72-28
- suppl-5061-4/art-8/par-2: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/art-72-29 · https://japanlaw.org/l/325AC0000000226/art-72-29
- suppl-5061-4/art-8/par-3: 前項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5061-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-2
- suppl-5061-4/art-8/par-3: 地方税法及び地方税法等の一部を改正する法律の一部を改正する法律（令和七年法律第七号）第一条 → e-Gov law 507AC0000000007, 第一条 (Article 1), art-1 — not held in this collection
- suppl-5061-4/art-8/par-3: 次項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-5061-4/art-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-4
- suppl-5061-4/art-8/par-3: 附則第九条の二の二第一項 → 地方税法 附則第九条の二の二第一項 (Supplementary Provisions, Article 9-2-2, paragraph (1)), suppl-3251-226/art-9-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-1
- suppl-5061-4/art-8/par-3: 八年新法第七十二条の二十四の十一第五項 → 地方税法 第七十二条の二十四の十一第五項 (Article 72-24-11, paragraph (5)), art-72-24-11/par-5 — https://japanlaw.org/en/local-tax-act/art-72-24-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-5
- suppl-5061-4/art-8/par-3: 第一項 → 地方税法 第七十二条の二十四の十一第一項 (Article 72-24-11, paragraph (1)), art-72-24-11/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-1
- suppl-5061-4/art-8/par-3: 前条第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-1
- suppl-5061-4/art-8/par-4: 第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5061-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-2
- suppl-5061-4/art-8/par-4: 令和七年改正後の地方税法附則第九条の二の二第一項 → 地方税法 附則第九条の二の二第一項 (Supplementary Provisions, Article 9-2-2, paragraph (1)), suppl-3251-226/art-9-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-1
- suppl-5061-4/art-8/par-4: 八年新法第七十二条の二十四の十一第五項 → 地方税法 第七十二条の二十四の十一第五項 (Article 72-24-11, paragraph (5)), art-72-24-11/par-5 — https://japanlaw.org/en/local-tax-act/art-72-24-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-5
- suppl-5061-4/art-8/par-4: 令和七年改正後の地方税法附則第九条の二の二第三項 → 地方税法 附則第九条の二の二第三項 (Supplementary Provisions, Article 9-2-2, paragraph (3)), suppl-3251-226/art-9-2-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-3
- suppl-5061-4/art-8/par-4: 第一項 → 地方税法 第七十二条の二十四の十一第一項 (Article 72-24-11, paragraph (1)), art-72-24-11/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-1
- suppl-5061-4/art-8/par-4: 前条第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-1
- suppl-5061-4/art-8/par-5: 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-5061-4/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-10
- suppl-5061-4/art-8/par-5: 地方税法第七十二条の三第一項 → 地方税法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-1
- suppl-5061-4/art-8/par-5: 第三項 → 地方税法 第七十二条の三第三項 (Article 72-3, paragraph (3)), art-72-3/par-3 — https://japanlaw.org/en/local-tax-act/art-72-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-3
- suppl-5061-4/art-8/par-5: この項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-5061-4/art-8/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-5
- suppl-5061-4/art-8/par-5: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-5061-4/art-10 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-10
- suppl-5061-4/art-8/par-5: 所得税法等改正法第二条 → e-Gov law 502AC0000000008, 第二条 (Article 2), art-2 — not held in this collection
- suppl-5061-4/art-8/par-5: 法人税法（昭和四十年法律第三十四号）第十二条第四項第二号 → 法人税法 第十二条第四項第二号 (Article 12, paragraph (4), item (ii)), art-12/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-12/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-12/par-4/item-2
- suppl-5061-4/art-9/par-1: 新法第七十二条の八十の三 → 地方税法 第七十二条の八十の三 (Article 72-80-3), art-72-80-3 — https://japanlaw.org/en/local-tax-act/art-72-80-3 · https://japanlaw.org/l/325AC0000000226/art-72-80-3
- suppl-5061-4/art-9/par-1: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5061-4/art-9 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-9
- suppl-5061-4/art-10/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-5061-4/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-10
- suppl-5061-4/art-10/par-1: 地方税法第七十二条の七十八第一項 → 地方税法 第七十二条の七十八第一項 (Article 72-78, paragraph (1)), art-72-78/par-1 — https://japanlaw.org/en/local-tax-act/art-72-78/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-1
- suppl-5061-4/art-10/par-1: 第七十二条の八十第一項 → 地方税法 第七十二条の八十第一項 (Article 72-80, paragraph (1)), art-72-80/par-1 — https://japanlaw.org/en/local-tax-act/art-72-80/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80/par-1
- suppl-5061-4/art-10/par-1: 第七十二条の八十の二 → 地方税法 第七十二条の八十の二 (Article 72-80-2), art-72-80-2 — https://japanlaw.org/en/local-tax-act/art-72-80-2 · https://japanlaw.org/l/325AC0000000226/art-72-80-2
- suppl-5061-4/art-12/par-1: 新法第七十四条の二十四第一項 → 地方税法 第七十四条の二十四第一項 (Article 74-24, paragraph (1)), art-74-24/par-1 — https://japanlaw.org/en/local-tax-act/art-74-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-1
- suppl-5061-4/art-12/par-1: 第二項 → 地方税法 第七十四条の二十四第二項 (Article 74-24, paragraph (2)), art-74-24/par-2 — https://japanlaw.org/en/local-tax-act/art-74-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-2
- suppl-5061-4/art-12/par-1: 地方税法第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/en/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- suppl-5061-4/art-13/par-1: 新法第九十一条第一項 → 地方税法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/en/local-tax-act/art-91/par-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-1
- suppl-5061-4/art-13/par-1: 第二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/local-tax-act/art-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-2
- suppl-5061-4/art-13/par-1: 地方税法第八十七条第一項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1
- suppl-5061-4/art-14/par-1: 新法第百四十四条の四十八第一項 → 地方税法 第百四十四条の四十八第一項 (Article 144-48, paragraph (1)), art-144-48/par-1 — https://japanlaw.org/en/local-tax-act/art-144-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-1
- suppl-5061-4/art-14/par-1: 第二項 → 地方税法 第百四十四条の四十八第二項 (Article 144-48, paragraph (2)), art-144-48/par-2 — https://japanlaw.org/en/local-tax-act/art-144-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-2
- suppl-5061-4/art-14/par-1: 地方税法第百四十四条の四十四第一項 → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/en/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1
- suppl-5061-4/art-15/par-1: 七年新法附則第十二条の二の七第一項 → 地方税法 附則第十二条の二の七第一項 (Supplementary Provisions, Article 12-2-7, paragraph (1)), suppl-3251-226/art-12-2-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-1
- suppl-5061-4/art-15/par-1: 第一号 → 地方税法 附則第十二条の二の七第一項第一号 (Supplementary Provisions, Article 12-2-7, paragraph (1), item (i)), suppl-3251-226/art-12-2-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-1/item-1
- suppl-5061-4/art-17/par-1: 新法第二百七十九条第一項 → 地方税法 第二百七十九条第一項 (Article 279, paragraph (1)), art-279/par-1 — https://japanlaw.org/en/local-tax-act/art-279/par-1 · https://japanlaw.org/l/325AC0000000226/art-279/par-1
- suppl-5061-4/art-17/par-1: 第二項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/en/local-tax-act/art-279/par-2 · https://japanlaw.org/l/325AC0000000226/art-279/par-2
- suppl-5061-4/art-17/par-1: 地方税法第二百七十六条第一項 → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/en/local-tax-act/art-276/par-1 · https://japanlaw.org/l/325AC0000000226/art-276/par-1
- suppl-5061-4/art-18/par-1: 新法第三百二十八条の十二第一項 → 地方税法 第三百二十八条の十二第一項 (Article 328-12, paragraph (1)), art-328-12/par-1 — https://japanlaw.org/en/local-tax-act/art-328-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-1
- suppl-5061-4/art-18/par-1: 第二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/en/local-tax-act/art-328-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-2
- suppl-5061-4/art-18/par-1: 地方税法第三百二十八条の九第一項 → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/en/local-tax-act/art-328-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-9/par-1
- suppl-5061-4/art-18/par-3: 新法第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/en/local-tax-act/art-292/par-1 · https://japanlaw.org/l/325AC0000000226/art-292/par-1
- suppl-5061-4/art-18/par-3: 第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4
- suppl-5061-4/art-18/par-3: 第十四項 → 地方税法 附則第八条第十三項 (Supplementary Provisions, Article 8, paragraph (13)), suppl-3251-226/art-8/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-13
- suppl-5061-4/art-18/par-4: 新法第三百二十一条の八第二十三項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/en/local-tax-act/art-321-8/par-23 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-23
- suppl-5061-4/art-18/par-4: 第二十六項 → 地方税法 第三百二十一条の八第二十六項 (Article 321-8, paragraph (26)), art-321-8/par-26 — https://japanlaw.org/en/local-tax-act/art-321-8/par-26 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-26
- suppl-5061-4/art-18/par-4: 第二十七項 → 地方税法 第三百二十一条の八第二十七項 (Article 321-8, paragraph (27)), art-321-8/par-27 — https://japanlaw.org/en/local-tax-act/art-321-8/par-27 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-27
- suppl-5061-4/art-18/par-4: 新法附則第八条第二十一項 → 地方税法 附則第八条第二十一項 (Supplementary Provisions, Article 8, paragraph (21)), suppl-3251-226/art-8/par-21 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-21
- suppl-5061-4/art-21/par-1: 新法附則第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3
- suppl-5061-4/art-21/par-1: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-5061-4/art-21/par-1: 第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- suppl-5061-4/art-21/par-1: 新法附則第二十七条の四の二第二項 → 地方税法 附則第二十七条の四の二第二項 (Supplementary Provisions, Article 27-4-2, paragraph (2)), suppl-3251-226/art-27-4-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-2
- suppl-5061-4/art-21/par-2: 前項 → 地方税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-5061-4/art-21/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-1
- suppl-5061-4/art-21/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1
- suppl-5061-4/art-21/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-5061-4/art-21/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-5061-4/art-21/par-2: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-5061-4/art-21/par-2: 次項 → 地方税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-5061-4/art-21/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-3
- suppl-5061-4/art-21/par-2: この項 → 地方税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-5061-4/art-21/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-2
- suppl-5061-4/art-21/par-2: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-5061-4/art-21/par-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-5061-4/art-21/par-2: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-5061-4/art-21/par-3: 第一項 → 地方税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-5061-4/art-21/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-1
- suppl-5061-4/art-21/par-3: 新法附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-5061-4/art-21/par-3: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-5061-4/art-21/par-3: この項 → 地方税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-5061-4/art-21/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-3
- suppl-5061-4/art-21/par-3: 新法附則第十八条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-5061-4/art-21/par-3: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-4
- suppl-5061-4/art-21/par-3: 新法附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-7
- suppl-5061-4/art-21/par-3: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-5061-4/art-21/par-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-5061-4/art-21/par-3: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-5061-4/art-21/par-4: 第一項 → 地方税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-5061-4/art-21/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-1
- suppl-5061-4/art-21/par-4: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-5061-4/art-21/par-4: この項 → 地方税法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-5061-4/art-21/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-4
- suppl-5061-4/art-21/par-4: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-5061-4/art-21/par-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-5061-4/art-21/par-4: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-5061-4/art-21/par-4: 前二項 → 地方税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-5061-4/art-21/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-2
- suppl-5061-4/art-21/par-4: 前二項 → 地方税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-5061-4/art-21/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-3
- suppl-5061-4/art-21/par-5: 前三項 → 地方税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-5061-4/art-21/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-2
- suppl-5061-4/art-21/par-5: 前三項 → 地方税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-5061-4/art-21/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-3
- suppl-5061-4/art-21/par-5: 前三項 → 地方税法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-5061-4/art-21/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-4
- suppl-5061-4/art-21/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1
- suppl-5061-4/art-21/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-5061-4/art-21/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-5061-4/art-21/par-5: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-5061-4/art-23/par-1: 新法第四百八十四条第一項 → 地方税法 第四百八十四条第一項 (Article 484, paragraph (1)), art-484/par-1 — https://japanlaw.org/en/local-tax-act/art-484/par-1 · https://japanlaw.org/l/325AC0000000226/art-484/par-1
- suppl-5061-4/art-23/par-1: 第二項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/en/local-tax-act/art-484/par-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-2
- suppl-5061-4/art-23/par-1: 地方税法第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/en/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- suppl-5061-4/art-24/par-1: 新法第五百三十七条第一項 → 地方税法 第五百三十七条第一項 (Article 537, paragraph (1)), art-537/par-1 — https://japanlaw.org/en/local-tax-act/art-537/par-1 · https://japanlaw.org/l/325AC0000000226/art-537/par-1
- suppl-5061-4/art-24/par-1: 第二項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/en/local-tax-act/art-537/par-2 · https://japanlaw.org/l/325AC0000000226/art-537/par-2
- suppl-5061-4/art-25/par-1: 新法第六百十条第一項 → 地方税法 第六百十条第一項 (Article 610, paragraph (1)), art-610/par-1 — https://japanlaw.org/en/local-tax-act/art-610/par-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-1
- suppl-5061-4/art-25/par-1: 第二項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/en/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2
- suppl-5061-4/art-25/par-1: 地方税法第六百六条第一項 → 地方税法 第六百六条第一項 (Article 606, paragraph (1)), art-606/par-1 — https://japanlaw.org/en/local-tax-act/art-606/par-1 · https://japanlaw.org/l/325AC0000000226/art-606/par-1
- suppl-5061-4/art-26/par-1: 新法第六百八十九条第一項 → 地方税法 第六百八十九条第一項 (Article 689, paragraph (1)), art-689/par-1 — https://japanlaw.org/en/local-tax-act/art-689/par-1 · https://japanlaw.org/l/325AC0000000226/art-689/par-1
- suppl-5061-4/art-26/par-1: 第二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/art-689/par-2 · https://japanlaw.org/l/325AC0000000226/art-689/par-2
- suppl-5061-4/art-26/par-1: 地方税法第六百八十六条第一項 → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/art-686/par-1 · https://japanlaw.org/l/325AC0000000226/art-686/par-1
- suppl-5061-4/art-27/par-1: 新法第七百一条の十三第一項 → 地方税法 第七百一条の十三第一項 (Article 701-13, paragraph (1)), art-701-13/par-1 — https://japanlaw.org/en/local-tax-act/art-701-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-1
- suppl-5061-4/art-27/par-1: 第二項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/en/local-tax-act/art-701-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-2
- suppl-5061-4/art-28/par-1: 新法第七百一条の六十二第一項 → 地方税法 第七百一条の六十二第一項 (Article 701-62, paragraph (1)), art-701-62/par-1 — https://japanlaw.org/en/local-tax-act/art-701-62/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-62/par-1
- suppl-5061-4/art-28/par-1: 第二項 → 地方税法 第七百一条の六十二第二項 (Article 701-62, paragraph (2)), art-701-62/par-2 — https://japanlaw.org/en/local-tax-act/art-701-62/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-62/par-2
- suppl-5061-4/art-28/par-1: 地方税法第七百一条の五十八第一項 → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/en/local-tax-act/art-701-58/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-1
- suppl-5061-4/art-28/par-2: 新法附則第三十三条第五項 → 地方税法 附則第三十三条第五項 (Supplementary Provisions, Article 33, paragraph (5)), suppl-3251-226/art-33/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-5
- suppl-5061-4/art-28/par-2: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-5061-4/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-7
- suppl-5061-4/art-30/par-1: 新法第七百三条の四第一項 → 地方税法 第七百三条の四第一項 (Article 703-4, paragraph (1)), art-703-4/par-1 — https://japanlaw.org/en/local-tax-act/art-703-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1
- suppl-5061-4/art-30/par-1: 第一号 → 地方税法 第七百三条の四第一項第一号 (Article 703-4, paragraph (1), item (i)), art-703-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-703-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1/item-1
- suppl-5061-4/art-30/par-2: 新法第七百二十二条第一項 → 地方税法 第七百二十二条第一項 (Article 722, paragraph (1)), art-722/par-1 — https://japanlaw.org/en/local-tax-act/art-722/par-1 · https://japanlaw.org/l/325AC0000000226/art-722/par-1
- suppl-5061-4/art-30/par-2: 第二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/en/local-tax-act/art-722/par-2 · https://japanlaw.org/l/325AC0000000226/art-722/par-2
- suppl-5061-4/art-31/par-1: 新法第七百三十三条の十九第一項 → 地方税法 第七百三十三条の十九第一項 (Article 733-19, paragraph (1)), art-733-19/par-1 — https://japanlaw.org/en/local-tax-act/art-733-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-1
- suppl-5061-4/art-31/par-1: 第二項 → 地方税法 第七百三十三条の十九第二項 (Article 733-19, paragraph (2)), art-733-19/par-2 — https://japanlaw.org/en/local-tax-act/art-733-19/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-2
- suppl-5061-4/art-31/par-1: 地方税法第七百三十三条の十六第一項 → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/art-733-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-1
- suppl-5061-4/art-35/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5061-4/art-1 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1
- suppl-5061-4/art-35/par-1: この条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-5061-4/art-35 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-35
## Cited by
25 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-5061-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/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-5061-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/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-5061-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-4
- 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-6
- 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-7
- 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-5061-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/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-5061-4/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-11
- 地方税法 附則第二条第一項（第二次納税義務に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-2/par-1
- 地方税法 附則第三条第一項（保全差押えに関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-3/par-1
- 地方税法 附則第四条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-5
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-1
- 地方税法 附則第七条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-2
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-1
- 地方税法 附則第八条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-2
- 地方税法 附則第八条第三項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-3
- 地方税法 附則第八条第四項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-4
- 地方税法 附則第八条第五項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-5
- 地方税法 附則第九条第一項（地方消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-9/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-10/par-1
- 地方税法 附則第二十一条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-2
- 地方税法 附則第二十一条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-3
- 地方税法 附則第二十一条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-4
- 地方税法 附則第二十一条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-21/par-5
- 地方税法 附則第二十八条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28/par-2
- 地方税法 附則第三十五条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-35/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-20261027T202151-361, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-361, 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-20261027T214204-229, 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-20261027T214204-250, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-267, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-269, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-270, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-283, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-294, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-295, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-302, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-307, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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