# 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-5071-7`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-04-15 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_507AC0000000007)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/suppl-5071-7
- Every provision below carries its address and its place on this text's page 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.

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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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the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 附　則 令和七年三月三一日法律第七号
<sup>suppl-5071-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1</sup>

**第一項**  この法律は、令和七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5071-7/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1</sup>
This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第二十三条第一項第七号及び第九号の改正規定、同条第四項を同条第五項とする改正規定、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の次に一項を加える改正規定、同法第三十四条、第四十五条の二第一項、第四十五条の三の二第一項第三号、第四十五条の三の三第一項、第七十二条の五十第二項並びに第二百九十二条第一項第七号及び第九号の改正規定、同条第四項を同条第五項とする改正規定、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の次に一項を加える改正規定並びに同法第三百十四条の二、第三百十七条の二第一項、第三百十七条の三の二第一項第三号及び第三百十七条の三の三第一項の改正規定並びに同法附則第四条第七項第一号及び第十三項第一号、第四条の二第七項第一号及び第十三項第一号、第三十三条の二第三項第一号及び第七項第一号、第三十三条の二の二第二項、第三十三条の三第三項第一号及び第七項第一号、第三十四条第三項第一号及び第六項第一号、第三十五条第四項第一号及び第八項第一号、第三十五条の二第四項第一号及び第八項第一号、第三十五条の三の四第三項、第三十五条の四第二項第一号及び第五項第一号並びに第四十四条の二の改正規定並びに次条第一項から第四項まで並びに附則第八条第一項から第四項まで、第十九条及び第二十条の規定　令和八年一月一日
  <sup>suppl-5071-7/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-1</sup>
  the provisions in Article 1 amending Article 23, paragraph (1), items (vii) and (ix) of the Local Tax Act, the provisions renumbering paragraph (4) of that Article as paragraph (5) of that Article, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions adding one paragraph after paragraph (2) of that Article, the provisions amending Article 34, Article 45-2, paragraph (1), Article 45-3-2, paragraph (1), item (iii), Article 45-3-3, paragraph (1), Article 72-50, paragraph (2), and Article 292, paragraph (1), items (vii) and (ix) of that Act, the provisions renumbering paragraph (4) of that Article as paragraph (5) of that Article, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions adding one paragraph after paragraph (2) of that Article, and the provisions amending Article 314-2, Article 317-2, paragraph (1), Article 317-3-2, paragraph (1), item (iii), and Article 317-3-3, paragraph (1) of that Act, and the provisions amending Article 4, paragraph (7), item (i) and paragraph (13), item (i), Article 4-2, paragraph (7), item (i) and paragraph (13), item (i), Article 33-2, paragraph (3), item (i) and paragraph (7), item (i), Article 33-2-2, paragraph (2), Article 33-3, paragraph (3), item (i) and paragraph (7), item (i), Article 34, paragraph (3), item (i) and paragraph (6), item (i), Article 35, paragraph (4), item (i) and paragraph (8), item (i), Article 35-2, paragraph (4), item (i) and paragraph (8), item (i), Article 35-3-4, paragraph (3), Article 35-4, paragraph (2), item (i) and paragraph (5), item (i), and Article 44-2 of the Supplementary Provisions of that Act, and the provisions of paragraphs (1) through (4) of the following Article and Article 8, paragraphs (1) through (4), Article 19 and Article 20 of the Supplementary Provisions: January 1, 2026;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第二十三条第一項第四号イの改正規定（「第三項、第四項及び第七項を除く。）、第四十二条の十二の七（第一項から第三項まで、第十三項から第十五項まで及び第二十三項」を「第九項から第十一項まで及び第十九項」に改める部分を除く。）、同号ロの改正規定（「、第四十二条の十二の六（第一項、第三項、第四項及び第七項を除く。）及び第四十二条の十二の七（第一項から第三項まで、第十三項から第十五項まで及び第二十三項」を「及び第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項」に改める部分を除く。）、同法第五十三条第一項及び第七十二条の四十九の二の改正規定、同法第二百九十二条第一項第四号イの改正規定（「第三項、第四項及び第七項を除く。）、第四十二条の十二の七（第一項から第三項まで、第十三項から第十五項まで及び第二十三項」を「第九項から第十一項まで及び第十九項」に改める部分を除く。）、同号ロの改正規定（「、第四十二条の十二の六（第一項、第三項、第四項及び第七項を除く。）及び第四十二条の十二の七（第一項から第三項まで、第十三項から第十五項まで及び第二十三項」を「及び第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項」に改める部分を除く。）並びに同法第三百二十一条の八第一項の改正規定並びに同法附則第八条の二の二第一項及び第四項の改正規定（「第百四十五条の五」を「第百四十五条の十三」に改める部分に限る。）、同法附則第十二条の二の二から第十二条の二の五までを削り、同法附則第十二条の二を同法附則第十二条の二の二とし、同条の次に次のように加える改正規定、同法附則第十二条の次に一条を加える改正規定並びに同法附則第三十条の二の次に一条を加える改正規定並びに附則第三条第二項、第五条及び第十一条の規定　令和八年四月一日
  <sup>suppl-5071-7/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-2</sup>
  the provisions in Article 1 amending Article 23, paragraph (1), item (iv), (a) of the Local Tax Act (excluding the part replacing "paragraphs (3), (4) and (7)), Article 42-12-7 (paragraphs (1) through (3), (13) through (15) and (23)" with "paragraphs (9) through (11) and (19)"), the provisions amending item (iv), (b) of that paragraph (excluding the part replacing ", Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7)) and Article 42-12-7 (paragraphs (1) through (3), (13) through (15) and (23)" with "and Article 42-12-6 (paragraphs (1), (9) through (11) and (19)"), the provisions amending Article 53, paragraph (1) and Article 72-49-2 of that Act, the provisions amending Article 292, paragraph (1), item (iv), (a) of that Act (excluding the part replacing "paragraphs (3), (4) and (7)), Article 42-12-7 (paragraphs (1) through (3), (13) through (15) and (23)" with "paragraphs (9) through (11) and (19)"), the provisions amending item (iv), (b) of that paragraph (excluding the part replacing ", Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7)) and Article 42-12-7 (paragraphs (1) through (3), (13) through (15) and (23)" with "and Article 42-12-6 (paragraphs (1), (9) through (11) and (19)"), and the provisions amending Article 321-8, paragraph (1) of that Act, and the provisions amending Article 8-2-2, paragraphs (1) and (4) of the Supplementary Provisions of that Act (limited to the part replacing "Article 145-5" with "Article 145-13"), the provisions deleting Article 12-2-2 through Article 12-2-5 of the Supplementary Provisions of that Act, renumbering Article 12-2 of the Supplementary Provisions of that Act as Article 12-2-2 of the Supplementary Provisions of that Act, and adding the following after that Article, the provisions adding one Article after Article 12 of the Supplementary Provisions of that Act, and the provisions adding one Article after Article 30-2 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraph (2), Article 5 and Article 11 of the Supplementary Provisions: April 1, 2026;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第七百四十七条の二第一項、第七百四十七条の四の前の見出し、同条及び第七百四十七条の五の改正規定、同条の次に一条を加える改正規定並びに同法第七百四十七条の十三及び第七百六十二条第二号ロ（２）の改正規定並びに附則第十四条の規定　令和九年四月一日
  <sup>suppl-5071-7/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-3</sup>
  the provisions in Article 1 amending Article 747-2, paragraph (1) of the Local Tax Act, the heading preceding Article 747-4, Article 747-4 and Article 747-5, the provisions adding one Article after that Article, and the provisions amending Article 747-13 and Article 762, item (ii), (b), (2) of that Act, and the provisions of Article 14 of the Supplementary Provisions: April 1, 2027;
  <sup>machine translation, not official</sup>

  **四**  第一条中地方税法第百四十四条の三第五項、第百四十四条の六の二、第百四十四条の三十二第九項、第百四十八条第三項及び第四百四十五条第三項の改正規定並びに同法附則第十二条の二の七第一項第二号及び第七項の改正規定並びに附則第六条第二項から第四項まで、第七条第一項及び第二項並びに第十条第一項及び第二項の規定　公布の日から起算して七月を超えない範囲内において政令で定める日
  <sup>suppl-5071-7/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-4</sup>
  the provisions in Article 1 amending Article 144-3, paragraph (5), Article 144-6-2, Article 144-32, paragraph (9), Article 148, paragraph (3) and Article 445, paragraph (3) of the Local Tax Act, and the provisions amending Article 12-2-7, paragraph (1), item (ii) and paragraph (7) of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraphs (2) through (4), Article 7, paragraphs (1) and (2) and Article 10, paragraphs (1) and (2) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding seven months from the date of promulgation;
  <sup>machine translation, not official</sup>

  **五**  第一条中地方税法附則第十五条第二十一項及び第二十九項の改正規定並びに附則第九条第四項の規定　港湾法等の一部を改正する法律（令和七年法律第二十五号）の施行の日
  <sup>suppl-5071-7/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-5</sup>
  the provisions in Article 1 amending Article 15, paragraphs (21) and (29) of the Supplementary Provisions of the Local Tax Act and the provisions of Article 9, paragraph (4) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Port and Harbour Act, etc. (Act No. 25 of 2025);
  <sup>machine translation, not official</sup>

  **六**  第一条中地方税法附則第十五条第二項の改正規定及び附則第九条第二項の規定　資源循環の促進のための再資源化事業等の高度化に関する法律（令和六年法律第四十一号）の施行の日
  <sup>suppl-5071-7/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-6</sup>
  the provisions in Article 1 amending Article 15, paragraph (2) of the Supplementary Provisions of the Local Tax Act and the provisions of Article 9, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024);
  <sup>machine translation, not official</sup>

  **七**  第一条中地方税法第二十四条第五項、第七十二条の五第一項第八号、第二百九十四条第七項及び第七百一条の三十四第二項の改正規定　老朽化マンション等の管理及び再生の円滑化等を図るための建物の区分所有等に関する法律等の一部を改正する法律（令和七年法律第四十七号）の施行の日
  <sup>suppl-5071-7/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-7</sup>
  the provisions in Article 1 amending Article 24, paragraph (5), Article 72-5, paragraph (1), item (viii), Article 294, paragraph (7) and Article 701-34, paragraph (2) of the Local Tax Act: the date of enforcement of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025);
  <sup>machine translation, not official</sup>

  **八**  第一条中地方税法第七十二条の四第一項第四号の改正規定　医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号に掲げる規定の施行の日
  <sup>suppl-5071-7/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-8</sup>
  the provisions in Article 1 amending Article 72-4, paragraph (1), item (iv) of the Local Tax Act: the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025);
  <sup>machine translation, not official</sup>

  **九**  第一条中地方税法附則第三条の二の三第三項の改正規定　公益信託に関する法律（令和六年法律第三十号）の施行の日の属する年の翌年の一月一日
  <sup>suppl-5071-7/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-9</sup>
  the provisions in Article 1 amending Article 3-2-3, paragraph (3) of the Supplementary Provisions of the Local Tax Act: January 1 of the year following the year in which the date of enforcement of the Act on Public Interest Trusts (Act No. 30 of 2024) falls.
  <sup>machine translation, not official</sup>

### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2</sup>

**第一項**  第一条の規定による改正後の地方税法（以下「新法」という。）第二十三条第一項（第七号及び第九号に係る部分に限る。）、第三項及び第四項、第三十四条並びに第四十五条の二第一項並びに附則第四条第七項（第一号に係る部分に限る。）、附則第四条の二第七項（第一号に係る部分に限る。）、附則第三十三条の二第三項（第一号に係る部分に限る。）、附則第三十三条の三第三項（第一号に係る部分に限る。）、附則第三十四条第三項（第一号に係る部分に限る。）、附則第三十五条第四項（第一号に係る部分に限る。）、附則第三十五条の二第四項（第一号に係る部分に限る。）及び附則第三十五条の四第二項（第一号に係る部分に限る。）の規定は、令和八年度以後の年度分の個人の道府県民税について適用し、令和七年度分までの個人の道府県民税については、なお従前の例による。
<sup>suppl-5071-7/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2/par-1</sup>
The provisions of Article 23, paragraph (1) (limited to the parts pertaining to items (vii) and (ix)), paragraphs (3) and (4), Article 34 and Article 45-2, paragraph (1) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act"), and Article 4, paragraph (7) (limited to the part pertaining to item (i)), Article 4-2, paragraph (7) (limited to the part pertaining to item (i)), Article 33-2, paragraph (3) (limited to the part pertaining to item (i)), Article 33-3, paragraph (3) (limited to the part pertaining to item (i)), Article 34, paragraph (3) (limited to the part pertaining to item (i)), Article 35, paragraph (4) (limited to the part pertaining to item (i)), Article 35-2, paragraph (4) (limited to the part pertaining to item (i)) and Article 35-4, paragraph (2) (limited to the part pertaining to item (i)) of the Supplementary Provisions of the New Act, apply to individual prefectural inhabitant tax for fiscal year 2026 and thereafter, and for individual prefectural inhabitant tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  令和八年度分の個人の道府県民税に係る申告書の提出に係る新法第四十五条の二第一項の規定の適用については、同項ただし書中「特定親族特別控除額（特定親族（前年の合計所得金額が八十五万円以下であるものに限る。）に係るものを除く。）」とあるのは、「特定親族特別控除額」とする。
<sup>suppl-5071-7/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2/par-2</sup>
With regard to the application of Article 45-2, paragraph (1) of the New Act to the submission of the return for individual prefectural inhabitant tax for fiscal year 2026, the phrase "amount of special deduction for specified relatives prescribed in Article 34, paragraph (4) (excluding that relating to a specified relative (limited to one whose total income for the previous year is 850,000 yen or less))" in the proviso to that paragraph is deemed to be replaced with "amount of special deduction for specified relatives prescribed in Article 34, paragraph (4)".
<sup>machine translation, not official</sup>

**第三項**  新法第四十五条の三の二第一項の規定は、前条第一号に掲げる規定の施行の日（以下この条及び附則第八条において「一号施行日」という。）以後に支払を受けるべき新法第四十五条の二第一項ただし書に規定する給与について提出する新法第四十五条の三の二第一項及び第三項の規定による申告書について適用し、一号施行日前に支払を受けるべき第一条の規定による改正前の地方税法（以下「旧法」という。）第四十五条の二第一項ただし書に規定する給与について提出した旧法第四十五条の三の二第一項及び第三項の規定による申告書については、なお従前の例による。
<sup>suppl-5071-7/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2/par-3</sup>
The provisions of Article 45-3-2, paragraph (1) of the New Act apply to the returns under Article 45-3-2, paragraphs (1) and (3) of the New Act submitted with regard to the salary prescribed in the proviso to Article 45-2, paragraph (1) of the New Act that is to be paid on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article (hereinafter in this Article and Article 8 of the Supplementary Provisions referred to as the "Item 1 Effective Date"), and for the returns under Article 45-3-2, paragraphs (1) and (3) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") submitted with regard to the salary prescribed in the proviso to Article 45-2, paragraph (1) of the Former Act that was to be paid before the Item 1 Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法第四十五条の三の三第一項の規定は、一号施行日以後に支払を受けるべき所得税法（昭和四十年法律第三十三号）第二百三条の六第一項に規定する公的年金等（同法第二百三条の七の規定の適用を受けるものを除く。以下この項及び附則第八条第四項において「公的年金等」という。）について提出する新法第四十五条の三の三第一項の規定による申告書について適用し、一号施行日前に支払を受けるべき公的年金等について提出した旧法第四十五条の三の三第一項の規定による申告書については、なお従前の例による。
<sup>suppl-5071-7/art-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2/par-4</sup>
The provisions of Article 45-3-3, paragraph (1) of the New Act apply to the returns under the provisions of Article 45-3-3, paragraph (1) of the New Act submitted with regard to the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) (excluding that to which the provisions of Article 203-7 of that Act apply; hereinafter in this paragraph and Article 8, paragraph (4) of the Supplementary Provisions referred to as "public pension, etc.") that is to be received on or after the Item 1 Effective Date, and for the returns under the provisions of Article 45-3-3, paragraph (1) of the Former Act submitted with regard to public pension, etc. that was to be received before the Item 1 Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  所得税法等の一部を改正する法律（令和七年法律第十三号。以下この条及び附則第八条において「所得税法等改正法」という。）附則第四十四条の規定によりなお従前の例によることとされる所得税法等改正法第八条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下この条及び附則第八条において「旧租税特別措置法」という。）第四十二条の十二の六第一項に規定する認定特定高度情報通信技術活用設備について同条第二項の規定を適用する場合における旧法第二十三条第一項第四号（旧租税特別措置法第四十二条の十二の六の規定に係る部分に限る。）及び附則第八条第十二項（同号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
<sup>suppl-5071-7/art-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2/par-5</sup>
With regard to the application of the provisions of Article 23, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12-6 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (12) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12-6, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; hereinafter in this Article and Article 8 of the Supplementary Provisions referred to as the "Former Act on Special Measures Concerning Taxation") prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this Article and Article 8 of the Supplementary Provisions referred to as the "Income Tax Act Amendment Act") are applied to the certified specified advanced information and communications technology utilization equipment prescribed in paragraph (1) of that Article, for which the provisions then in force continue to govern pursuant to the provisions of Article 44 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  所得税法等改正法附則第四十五条第一項の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の七第四項に規定する情報技術事業適応設備について同項の規定を適用する場合及び所得税法等改正法附則第四十五条第二項の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の七第五項に規定する事業適応繰延資産について同項の規定を適用する場合における旧法第二十三条第一項第四号（旧租税特別措置法第四十二条の十二の七の規定に係る部分に限る。）及び附則第八条第十三項（同号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
<sup>suppl-5071-7/art-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2/par-6</sup>
With regard to the application of the provisions of Article 23, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12-7 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (13) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12-7, paragraph (4) of the Former Act on Special Measures Concerning Taxation are applied to the information technology business adaptation equipment prescribed in that paragraph for which the provisions then in force continue to govern pursuant to the provisions of Article 45, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act and in the case where the provisions of Article 42-12-7, paragraph (5) of the Former Act on Special Measures Concerning Taxation are applied to the business adaptation deferred assets prescribed in that paragraph for which the provisions then in force continue to govern pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-3</sup>

**第一項**  新法第七十二条の十七の規定は、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に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
<sup>suppl-5071-7/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-3/par-1</sup>
The provisions of Article 72-17 of the New Act apply to corporate enterprise tax for business years that begin on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第七十二条の四十九の二の規定は、附則第一条第二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。
<sup>suppl-5071-7/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-3/par-2</sup>
The provisions of Article 72-49-2 of the New Act apply to corporate enterprise tax for business years that begin on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and for corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-4</sup>

**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。
<sup>suppl-5071-7/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-4/par-1</sup>
The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-5</sup>

**第一項**  次項に定めるものを除き、附則第一条第二号に掲げる規定の施行の日前に課した、又は課すべきであった加熱式たばこ（新法附則第十二条の二第一項に規定する加熱式たばこをいう。次項において同じ。）に係る道府県たばこ税については、なお従前の例による。
<sup>suppl-5071-7/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-5/par-1</sup>
Except as provided for in the following paragraph, for prefectural tobacco tax on heated tobacco (meaning heated tobacco prescribed in Article 12-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies in the following paragraph) that was imposed or should have been imposed before the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  令和八年四月一日から同年九月三十日までの間に、地方税法第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等が行われた加熱式たばこに係る同法第七十四条の四第一項の製造たばこの本数は、同条第三項及び新法附則第十二条の二の規定にかかわらず、次に掲げる製造たばこの本数の合計数によるものとする。
<sup>suppl-5071-7/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-5/par-2</sup>
The number of manufactured tobacco prescribed in Article 74-4, paragraph (1) of the Local Tax Act pertaining to heated tobacco for which a sale prescribed in Article 74-2, paragraph (1) of the Local Tax Act or a sale or consumption, etc. prescribed in paragraph (2) of that Article is carried out during the period from April 1, 2026 to September 30 of the same year is, notwithstanding Article 74-4, paragraph (3) of the Local Tax Act and Article 12-2 of the Supplementary Provisions of the New Act, to be the total of the numbers of manufactured tobacco set forth in the following items:
<sup>machine translation, not official</sup>

  **一**  地方税法第七十四条の四第三項の規定により換算した紙巻たばこ（新法附則第十二条の二第一項に規定する紙巻たばこをいう。次号において同じ。）の本数に〇・五を乗じて計算した製造たばこの本数
  <sup>suppl-5071-7/art-5/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-5/par-2/item-1</sup>
  the number of manufactured tobacco calculated by multiplying the number of cigarettes (meaning cigarettes prescribed in Article 12-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies in the following item) converted pursuant to the provisions of Article 74-4, paragraph (3) of the Local Tax Act by 0.5;
  <sup>machine translation, not official</sup>

  **二**  新法附則第十二条の二の規定により換算した紙巻たばこの本数に〇・五を乗じて計算した製造たばこの本数
  <sup>suppl-5071-7/art-5/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-5/par-2/item-2</sup>
  the number of manufactured tobacco calculated by multiplying the number of cigarettes converted pursuant to the provisions of Article 12-2 of the Supplementary Provisions of the New Act by 0.5.
  <sup>machine translation, not official</sup>

### 第六条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6</sup>

**第一項**  新法第百四十四条の三第一項（第一号、第二号及び第五号に係る部分に限る。）の規定は、施行日以後の軽油の消費及び譲渡に対して課すべき軽油引取税について適用し、施行日前の軽油の消費及び譲渡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。
<sup>suppl-5071-7/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6/par-1</sup>
The provisions of Article 144-3, paragraph (1) of the New Act (limited to the parts pertaining to items (i), (ii) and (v)) apply to light oil delivery tax to be imposed on the consumption and transfer of light oil on or after the Effective Date, and for light oil delivery tax imposed on the consumption and transfer of light oil before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第百四十四条の三第五項及び第百四十四条の六の二の規定は、附則第一条第四号に掲げる規定の施行の日（以下「四号施行日」という。）以後の軽油の輸入及び軽油又は燃料炭化水素油（地方税法第百四十四条の二第三項に規定する燃料炭化水素油をいう。以下この項及び次項において同じ。）の消費に対して課すべき軽油引取税について適用し、四号施行日前の軽油の輸入及び軽油又は燃料炭化水素油の消費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。
<sup>suppl-5071-7/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6/par-2</sup>
The provisions of Article 144-3, paragraph (5) and Article 144-6-2 of the New Act apply to light oil delivery tax to be imposed on the import of light oil and the consumption of light oil or fuel hydrocarbon oil (meaning fuel hydrocarbon oil prescribed in Article 144-2, paragraph (3) of the Local Tax Act; the same applies hereinafter in this paragraph and the following paragraph) on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (hereinafter referred to as the "Item 4 Effective Date"), and for light oil delivery tax imposed on the import of light oil and the consumption of light oil or fuel hydrocarbon oil before the Item 4 Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第百四十四条の三十二第九項の規定は、四号施行日以後の燃料炭化水素油の消費について適用し、四号施行日前の燃料炭化水素油の消費については、なお従前の例による。
<sup>suppl-5071-7/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6/par-3</sup>
The provisions of Article 144-32, paragraph (9) of the New Act apply to the consumption of fuel hydrocarbon oil on or after the Item 4 Effective Date, and for the consumption of fuel hydrocarbon oil before the Item 4 Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法附則第十二条の二の七第一項（第二号に係る部分に限る。）及び第七項の規定は、四号施行日以後の軽油の引取り及び譲渡に対して課すべき軽油引取税について適用し、四号施行日前の軽油の引取り及び譲渡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。
<sup>suppl-5071-7/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6/par-4</sup>
The provisions of Article 12-2-7, paragraph (1) (limited to the part pertaining to item (ii)) and paragraph (7) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the taking delivery and transfer of light oil on or after the Item 4 Effective Date, and for light oil delivery tax imposed on the taking delivery and transfer of light oil before the Item 4 Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  新法附則第十二条の二の七第九項の規定は、施行日以後の軽油の消費に対して課すべき軽油引取税について適用する。
<sup>suppl-5071-7/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6/par-5</sup>
The provisions of Article 12-2-7, paragraph (9) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the consumption of light oil on or after the Effective Date.
<sup>machine translation, not official</sup>

**第六項**  新法附則第十二条の二の七の二第一項の規定は、施行日以後の炭化水素油（地方税法第百四十四条の二第三項に規定する炭化水素油をいう。）の製造について適用する。
<sup>suppl-5071-7/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6/par-6</sup>
The provisions of Article 12-2-7-2, paragraph (1) of the Supplementary Provisions of the New Act apply to the manufacture of hydrocarbon oil (meaning hydrocarbon oil prescribed in Article 144-2, paragraph (3) of the Local Tax Act) on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第七条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-7</sup>

**第一項**  新法第百四十八条第三項の規定中自動車税の環境性能割に関する部分は、四号施行日以後に取得された自動車に対して課すべき自動車税の環境性能割について適用し、四号施行日前に取得された自動車に対して課する自動車税の環境性能割については、なお従前の例による。
<sup>suppl-5071-7/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-7/par-1</sup>
The provisions of Article 148, paragraph (3) of the New Act concerning the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Item 4 Effective Date, and for the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Item 4 Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第百四十八条第三項の規定中自動車税の種別割に関する部分は、四号施行日の属する年度分の四号施行日以後に納税義務が発生した者に課する自動車税の種別割及び同年度の翌年度以後の年度分の自動車税の種別割について適用し、四号施行日の属する年度分までの四号施行日前に納税義務が発生した者に課する自動車税の種別割については、なお従前の例による。
<sup>suppl-5071-7/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-7/par-2</sup>
The provisions of Article 148, paragraph (3) of the New Act concerning the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on a person whose tax liability arose on or after the Item 4 Effective Date for the fiscal year including the Item 4 Effective Date and to the type-based levy of automobile tax for the fiscal years beginning with the following fiscal year of that fiscal year, and for the type-based levy of automobile tax imposed on a person whose tax liability arose before the Item 4 Effective Date for the fiscal years up to the fiscal year including the Item 4 Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  令和六年四月三十日までに取得された旧法附則第十二条の二の十三第四項及び第五項に規定する自動車に対して課する自動車税の環境性能割については、なお従前の例による。
<sup>suppl-5071-7/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-7/par-3</sup>
For the environmental performance levy of automobile tax imposed on motor vehicles prescribed in Article 12-2-13, paragraphs (4) and (5) of the Supplementary Provisions of the Former Act that were acquired on or before April 30, 2024, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8</sup>

**第一項**  新法第二百九十二条第一項（第七号及び第九号に係る部分に限る。）、第三項及び第四項、第三百十四条の二並びに第三百十七条の二第一項並びに附則第四条第十三項（第一号に係る部分に限る。）、附則第四条の二第十三項（第一号に係る部分に限る。）、附則第三十三条の二第七項（第一号に係る部分に限る。）、附則第三十三条の三第七項（第一号に係る部分に限る。）、附則第三十四条第六項（第一号に係る部分に限る。）、附則第三十五条第八項（第一号に係る部分に限る。）、附則第三十五条の二第八項（第一号に係る部分に限る。）及び附則第三十五条の四第五項（第一号に係る部分に限る。）の規定は、令和八年度以後の年度分の個人の市町村民税について適用し、令和七年度分までの個人の市町村民税については、なお従前の例による。
<sup>suppl-5071-7/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8/par-1</sup>
The provisions of Article 292, paragraph (1) (limited to the parts pertaining to items (vii) and (ix)), paragraphs (3) and (4), Article 314-2 and Article 317-2, paragraph (1) of the New Act, and Article 4, paragraph (13) (limited to the part pertaining to item (i)), Article 4-2, paragraph (13) (limited to the part pertaining to item (i)), Article 33-2, paragraph (7) (limited to the part pertaining to item (i)), Article 33-3, paragraph (7) (limited to the part pertaining to item (i)), Article 34, paragraph (6) (limited to the part pertaining to item (i)), Article 35, paragraph (8) (limited to the part pertaining to item (i)), Article 35-2, paragraph (8) (limited to the part pertaining to item (i)) and Article 35-4, paragraph (5) (limited to the part pertaining to item (i)) of the Supplementary Provisions of the New Act, apply to individual municipal inhabitant tax for fiscal year 2026 and thereafter, and for individual municipal inhabitant tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  令和八年度分の個人の市町村民税に係る申告書の提出に係る新法第三百十七条の二第一項の規定の適用については、同項ただし書中「特定親族特別控除額（特定親族（前年の合計所得金額が八十五万円以下であるものに限る。）に係るものを除く。）」とあるのは、「特定親族特別控除額」とする。
<sup>suppl-5071-7/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8/par-2</sup>
With regard to the application of Article 317-2, paragraph (1) of the New Act to the submission of the return for individual municipal inhabitant tax for fiscal year 2026, the phrase "amount of special deduction for specified relatives prescribed in Article 314-2, paragraph (4) (excluding that pertaining to a specified relative (limited to one whose total income for the previous year is 850,000 yen or less))" in the proviso to that paragraph is deemed to be replaced with "amount of special deduction for specified relatives prescribed in Article 314-2, paragraph (4)".
<sup>machine translation, not official</sup>

**第三項**  新法第三百十七条の三の二第一項の規定は、一号施行日以後に支払を受けるべき新法第三百十七条の二第一項ただし書に規定する給与について提出する新法第三百十七条の三の二第一項及び第三項の規定による申告書について適用し、一号施行日前に支払を受けるべき旧法第三百十七条の二第一項ただし書に規定する給与について提出した旧法第三百十七条の三の二第一項及び第三項の規定による申告書については、なお従前の例による。
<sup>suppl-5071-7/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8/par-3</sup>
The provisions of Article 317-3-2, paragraph (1) of the New Act apply to the returns under Article 317-3-2, paragraphs (1) and (3) of the New Act submitted with regard to the salary prescribed in the proviso to Article 317-2, paragraph (1) of the New Act that is to be paid on or after the Item 1 Effective Date, and for the returns under Article 317-3-2, paragraphs (1) and (3) of the Former Act submitted with regard to the salary prescribed in the proviso to Article 317-2, paragraph (1) of the Former Act that was to be paid before the Item 1 Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法第三百十七条の三の三第一項の規定は、一号施行日以後に支払を受けるべき公的年金等について提出する同項の規定による申告書について適用し、一号施行日前に支払を受けるべき公的年金等について提出した旧法第三百十七条の三の三第一項の規定による申告書については、なお従前の例による。
<sup>suppl-5071-7/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8/par-4</sup>
The provisions of Article 317-3-3, paragraph (1) of the New Act apply to the returns under the provisions of that paragraph submitted with regard to the public pension, etc. that is to be received on or after the Item 1 Effective Date, and for the returns under the provisions of Article 317-3-3, paragraph (1) of the Former Act submitted with regard to public pension, etc. that was to be received before the Item 1 Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  所得税法等改正法附則第四十四条の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の六第一項に規定する認定特定高度情報通信技術活用設備について同条第二項の規定を適用する場合における旧法第二百九十二条第一項第四号（旧租税特別措置法第四十二条の十二の六の規定に係る部分に限る。）及び附則第八条第十二項（同号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
<sup>suppl-5071-7/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8/par-5</sup>
With regard to the application of the provisions of Article 292, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12-6 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (12) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation are applied to the certified specified advanced information and communications technology utilization equipment prescribed in paragraph (1) of that Article, for which the provisions then in force continue to govern pursuant to the provisions of Article 44 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  所得税法等改正法附則第四十五条第一項の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の七第四項に規定する情報技術事業適応設備について同項の規定を適用する場合及び所得税法等改正法附則第四十五条第二項の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の七第五項に規定する事業適応繰延資産について同項の規定を適用する場合における旧法第二百九十二条第一項第四号（旧租税特別措置法第四十二条の十二の七の規定に係る部分に限る。）及び附則第八条第十三項（同号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
<sup>suppl-5071-7/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8/par-6</sup>
With regard to the application of the provisions of Article 292, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12-7 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (13) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12-7, paragraph (4) of the Former Act on Special Measures Concerning Taxation are applied to the information technology business adaptation equipment prescribed in that paragraph for which the provisions then in force continue to govern pursuant to the provisions of Article 45, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act and in the case where the provisions of Article 42-12-7, paragraph (5) of the Former Act on Special Measures Concerning Taxation are applied to the business adaptation deferred assets prescribed in that paragraph for which the provisions then in force continue to govern pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、令和七年度以後の年度分の固定資産税について適用し、令和六年度分までの固定資産税については、なお従前の例による。
<sup>suppl-5071-7/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-1</sup>
Except as otherwise provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2025 and thereafter, and for fixed assets tax for fiscal year 2024 and earlier, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  令和六年四月一日から附則第一条第六号に掲げる規定の施行の日の前日までの間に取得された旧法附則第十五条第二項に規定する施設又は設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5071-7/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-2</sup>
For fixed assets tax imposed on the 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, 2024 to the day before the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  平成三十一年四月一日から令和七年三月三十一日までの間に新たに製造され、又は改良された旧法附則第十五条第十二項に規定する車両に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5071-7/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-3</sup>
For fixed assets tax imposed on the vehicles prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were newly manufactured or improved during the period from April 1, 2019 to March 31, 2025, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  平成三十年四月一日から附則第一条第五号に掲げる規定の施行の日の前日までの間に改良された旧法附則第十五条第二十九項に規定する特定償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5071-7/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-4</sup>
For fixed assets tax imposed on the specified depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were improved during the period from April 1, 2018 to the day before the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  令和三年四月一日から令和七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三十三項に規定する対象特定公共施設等の用に供する土地及び償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5071-7/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-5</sup>
For fixed assets tax imposed on the land and depreciable assets used for the targeted specified public facilities, etc. prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were put in place during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第三十七号）の施行の日から令和七年三月三十一日までの間に新たに取得された旧法附則第十五条第三十九項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5071-7/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-6</sup>
For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were newly acquired during the period from the date of enforcement of the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020) to March 31, 2025, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  令和五年四月一日から令和七年三月三十一日までの期間（以下この項において「適用期間」という。）内に旧法附則第十五条第四十四項に規定する中小事業者等（以下この項において「中小事業者等」という。）が取得（同条第四十四項に規定する取得をいう。以下この項において同じ。）をした同条第四十四項に規定する機械装置等（以下この項において「機械装置等」という。）（中小事業者等が、同条第四十四項に規定するリース取引（以下この項において「リース取引」という。）に係る契約により機械装置等を引き渡して使用させる事業を行う者が適用期間内に取得をした同条第四十四項に規定する先端設備等に該当する機械装置等を、適用期間内にリース取引により引渡しを受けた場合における当該機械装置等を含む。）に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5071-7/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-7</sup>
For fixed assets tax imposed on the machinery and equipment, etc. (hereinafter in this paragraph referred to as "machinery and equipment, etc.") prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Former Act that a small and medium-sized business operator, etc. prescribed in that paragraph (hereinafter in this paragraph referred to as a "small and medium-sized business operator, etc.") acquired (meaning the acquisition prescribed in paragraph (44) of that Article; the same applies hereinafter in this paragraph) during the period from April 1, 2023 to March 31, 2025 (hereinafter in this paragraph referred to as the "application period") (including, where a small and medium-sized business operator, etc. took delivery by a lease transaction (meaning the lease transaction prescribed in paragraph (44) of that Article; hereinafter in this paragraph referred to as a "lease transaction") within the application period of machinery and equipment, etc. that falls under the advanced equipment, etc. prescribed in paragraph (44) of that Article and that was acquired within the application period by a person who carries on the business of delivering machinery and equipment, etc. for use pursuant to a contract pertaining to the lease transaction, that machinery and equipment, etc.), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  令和三年四月一日から令和七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十項に規定する家屋に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5071-7/art-9/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-8</sup>
For fixed assets tax imposed on the houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  令和五年四月一日から令和七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の三第十項に規定する家屋に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5071-7/art-9/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-9</sup>
For fixed assets tax imposed on the houses prescribed in Article 16-3, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2023 to March 31, 2025, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十項**  令和五年四月一日から令和七年三月三十一日までの間に取得（共有持分の取得を含む。）又は改良が行われた旧法附則第十六条の三第十一項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-5071-7/art-9/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-10</sup>
For fixed assets tax imposed on the depreciable assets prescribed in Article 16-3, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved during the period from April 1, 2023 to March 31, 2025, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-10</sup>

**第一項**  新法第四百四十五条第三項の規定中軽自動車税の環境性能割に関する部分は、四号施行日以後に取得された三輪以上の軽自動車に対して課すべき軽自動車税の環境性能割について適用し、四号施行日前に取得された三輪以上の軽自動車に対して課する軽自動車税の環境性能割については、なお従前の例による。
<sup>suppl-5071-7/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-10/par-1</sup>
The provisions of Article 445, paragraph (3) of the New Act concerning the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Item 4 Effective Date, and for the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Item 4 Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第四百四十五条第三項の規定中軽自動車税の種別割に関する部分は、四号施行日の属する年度の翌年度（四号施行日が四月一日である場合には、四号施行日の属する年度）以後の年度分の軽自動車税の種別割について適用し、四号施行日の属する年度（四号施行日が四月一日である場合には、四号施行日の属する年度の前年度）分までの軽自動車税の種別割については、なお従前の例による。
<sup>suppl-5071-7/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-10/par-2</sup>
The provisions of Article 445, paragraph (3) of the New Act concerning the type-based levy of light motor vehicle tax apply to the type-based levy of light motor vehicle tax for the fiscal years beginning with the fiscal year following the fiscal year including the Item 4 Effective Date (or, if the Item 4 Effective Date is April 1, the fiscal year including the Item 4 Effective Date), and for the type-based levy of light motor vehicle tax for the fiscal years up to the fiscal year including the Item 4 Effective Date (or, if the Item 4 Effective Date is April 1, the previous fiscal year to the fiscal year including the Item 4 Effective Date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第四百六十三条の十五第一項（第一号に係る部分に限る。）の規定は、令和七年度以後の年度分の軽自動車税の種別割について適用し、令和六年度分までの軽自動車税の種別割については、なお従前の例による。
<sup>suppl-5071-7/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-10/par-3</sup>
The provisions of Article 463-15, paragraph (1) of the New Act (limited to the part pertaining to item (i)) apply to the type-based levy of light motor vehicle tax for fiscal year 2025 and thereafter, and for the type-based levy of light motor vehicle tax for fiscal year 2024 and earlier, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十一条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-11</sup>

**第一項**  別段の定めがあるものを除き、附則第一条第二号に掲げる規定の施行の日前に課した、又は課すべきであった加熱式たばこ（新法附則第三十条の三第一項に規定する加熱式たばこをいう。次項において同じ。）に係る市町村たばこ税については、なお従前の例による。
<sup>suppl-5071-7/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-11/par-1</sup>
Except as otherwise provided, for municipal tobacco tax on heated tobacco (meaning heated tobacco prescribed in Article 30-3, paragraph (1) of the Supplementary Provisions of the New Act; the same applies in the following paragraph) that was imposed or should have been imposed before the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  令和八年四月一日から同年九月三十日までの間に、地方税法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等が行われた加熱式たばこに係る同法第四百六十七条第一項の製造たばこの本数は、同条第三項及び新法附則第三十条の三の規定にかかわらず、次に掲げる製造たばこの本数の合計数によるものとする。
<sup>suppl-5071-7/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-11/par-2</sup>
The number of manufactured tobacco prescribed in Article 467, paragraph (1) of the Local Tax Act pertaining to heated tobacco for which a sale prescribed in Article 465, paragraph (1) of the Local Tax Act or a sale or consumption, etc. prescribed in paragraph (2) of that Article is carried out during the period from April 1, 2026 to September 30 of the same year is, notwithstanding Article 467, paragraph (3) of the Local Tax Act and Article 30-3 of the Supplementary Provisions of the New Act, to be the total of the numbers of manufactured tobacco set forth in the following items:
<sup>machine translation, not official</sup>

  **一**  地方税法第四百六十七条第三項の規定により換算した紙巻たばこ（新法附則第三十条の三第一項に規定する紙巻たばこをいう。次号において同じ。）の本数に〇・五を乗じて計算した製造たばこの本数
  <sup>suppl-5071-7/art-11/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-11/par-2/item-1</sup>
  the number of manufactured tobacco calculated by multiplying the number of cigarettes (meaning cigarettes prescribed in Article 30-3, paragraph (1) of the Supplementary Provisions of the New Act; the same applies in the following item) converted pursuant to the provisions of Article 467, paragraph (3) of the Local Tax Act by 0.5;
  <sup>machine translation, not official</sup>

  **二**  新法附則第三十条の三の規定により換算した紙巻たばこの本数に〇・五を乗じて計算した製造たばこの本数
  <sup>suppl-5071-7/art-11/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-11/par-2/item-2</sup>
  the number of manufactured tobacco calculated by multiplying the number of cigarettes converted pursuant to the provisions of Article 30-3 of the Supplementary Provisions of the New Act by 0.5.
  <sup>machine translation, not official</sup>

**第三項**  令和八年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百六を乗じて得た割合」とする。
<sup>suppl-5071-7/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-11/par-3</sup>
With regard to the application of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal year 2026, the term "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 106/100".
<sup>machine translation, not official</sup>

**第四項**  令和九年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百八を乗じて得た割合」とする。
<sup>suppl-5071-7/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-11/par-4</sup>
With regard to the application of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal year 2027, the term "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 108/100".
<sup>machine translation, not official</sup>

**第五項**  令和十年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百三を乗じて得た割合」とする。
<sup>suppl-5071-7/art-11/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-11/par-5</sup>
With regard to the application of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal year 2028, the term "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 103/100".
<sup>machine translation, not official</sup>

### 第十二条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-12</sup>

**第一項**  旧法附則第三十三条第六項に規定する事業に対して課する事業所税については、なお従前の例による。
<sup>suppl-5071-7/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-12/par-1</sup>
For business office tax imposed on the business prescribed in Article 33, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十三条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-13 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-13</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、令和七年度以後の年度分の都市計画税について適用し、令和六年度分までの都市計画税については、なお従前の例による。
<sup>suppl-5071-7/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-13/par-1</sup>
Except as otherwise provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2025 and thereafter, and for city planning tax for fiscal year 2024 and earlier, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  令和三年四月一日から令和七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三十三項に規定する対象特定公共施設等の用に供する土地に対して課する都市計画税については、なお従前の例による。
<sup>suppl-5071-7/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-13/par-2</sup>
For city planning tax imposed on the land used for the targeted specified public facilities, etc. prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were put in place during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  令和三年四月一日から令和七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十項に規定する家屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-5071-7/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-13/par-3</sup>
For city planning tax imposed on the houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  令和五年四月一日から令和七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の三第十項に規定する家屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-5071-7/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-13/par-4</sup>
For city planning tax imposed on the houses prescribed in Article 16-3, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2023 to March 31, 2025, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（既通知内容等の機構を経由する方法による提供に関する経過措置） — Transitional Measures Concerning Provision of Contents Already Notified, etc. via the Organization
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-14</sup>

**第一項**  新法第七百四十七条の五の二第一項及び第二項の規定は、附則第一条第三号に掲げる規定の施行の日以後に行われた新法第七百四十七条の五の二第一項に規定する特定納税者等宛通知（同日から令和十年三月三十一日までの間に行われたものにあっては、法人に対して行われたものに限る。）を受けた者が、当該特定納税者等宛通知に係る同項に規定する既通知内容及び同項に規定する将来において当該者に通知する事項について同項の申出をした場合について適用する。
<sup>suppl-5071-7/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-14/par-1</sup>
The provisions of Article 747-5-2, paragraphs (1) and (2) of the New Act apply where a person who received a specified notice to taxpayers, etc. prescribed in Article 747-5-2, paragraph (1) of the New Act made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (for a notice made during the period from that date to March 31, 2028, limited to one made to a corporation) has made the application prescribed in that paragraph with regard to the contents already notified prescribed in that paragraph pertaining to that specified notice to taxpayers, etc. and the matters prescribed in that paragraph to be notified to that person in the future.
<sup>machine translation, not official</sup>

### 第十五条（二千二十七年国際園芸博覧会の開催に伴う地方税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Local Taxes Accompanying the Holding of the 2027 International Horticultural Exposition
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-15</sup>

**第一項**  新法附則第七十八条第二項及び第三項の規定は、同条第一項第三号に掲げる参加国等の施行日以後に終了する事業年度分の法人の道府県民税及び市町村民税について適用する。
<sup>suppl-5071-7/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-15/par-1</sup>
The provisions of Article 78, paragraphs (2) and (3) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax and municipal inhabitant tax for the business years of the participating countries, etc. set forth in paragraph (1), item (iii) of that Article that end on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法附則第七十八条第四項及び第五項の規定は、同条第一項第三号に掲げる参加国等の施行日以後に終了する事業年度分の法人の事業税について適用する。
<sup>suppl-5071-7/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-15/par-2</sup>
The provisions of Article 78, paragraphs (4) and (5) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for the business years of the participating countries, etc. set forth in paragraph (1), item (iii) of that Article that end on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-16 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-16</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5071-7/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-16/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect with respect to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十七条（拘禁刑に関する経過措置） — Transitional Measures Concerning Imprisonment
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-17 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-17</sup>

**第一項**  刑法等の一部を改正する法律（令和四年法律第六十七号）の施行の日（以下この条において「刑法施行日」という。）の前日までの間における新法附則第十二条の二の七の二第八項の規定の適用については、同項中「拘禁刑」とあるのは、「懲役」とする。刑法施行日以後における刑法施行日前にした行為に対する同項の適用についても、同様とする。
<sup>suppl-5071-7/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-17/par-1</sup>
With regard to the application of Article 12-2-7-2, paragraph (8) of the Supplementary Provisions of the New Act during the period up to the day before the date of enforcement of the Act Partially Amending the Penal Code (Act No. 67 of 2022) (hereinafter in this Article referred to as the "Effective Date of the 2022 Penal Code Amendments"), the term "imprisonment" in that paragraph is deemed to be replaced with "imprisonment with work"; the same applies to the application of that paragraph, on or after the Effective Date of the 2022 Penal Code Amendments, to acts committed before the Effective Date of the 2022 Penal Code Amendments.
<sup>machine translation, not official</sup>

### 第十八条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-7/art-18 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-18</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-5071-7/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-18/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5071-7/art-1/par-1/item-1: 次条第一項から第四項まで → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5071-7/art-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2/par-1
- suppl-5071-7/art-1/par-1/item-1: 次条第一項から第四項まで → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-5071-7/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2/par-2
- suppl-5071-7/art-1/par-1/item-1: 次条第一項から第四項まで → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-5071-7/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2/par-3
- suppl-5071-7/art-1/par-1/item-1: 次条第一項から第四項まで → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-5071-7/art-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2/par-4
- suppl-5071-7/art-1/par-1/item-1: 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-5071-7/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8/par-1
- suppl-5071-7/art-1/par-1/item-1: 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-5071-7/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8/par-2
- suppl-5071-7/art-1/par-1/item-1: 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-5071-7/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8/par-3
- suppl-5071-7/art-1/par-1/item-1: 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-5071-7/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8/par-4
- suppl-5071-7/art-1/par-1/item-2: 附則第三条第二項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-5071-7/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-3/par-2
- suppl-5071-7/art-1/par-1/item-2: 第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-5071-7/art-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-5
- suppl-5071-7/art-1/par-1/item-2: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5071-7/art-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-11
- suppl-5071-7/art-1/par-1/item-3: 附則第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5071-7/art-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-14
- suppl-5071-7/art-1/par-1/item-4: 附則第六条第二項から第四項まで → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5071-7/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6/par-2
- suppl-5071-7/art-1/par-1/item-4: 附則第六条第二項から第四項まで → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5071-7/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6/par-3
- suppl-5071-7/art-1/par-1/item-4: 附則第六条第二項から第四項まで → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-5071-7/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6/par-4
- suppl-5071-7/art-1/par-1/item-4: 第七条第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-5071-7/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-7/par-1
- suppl-5071-7/art-1/par-1/item-4: 第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5071-7/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-7/par-2
- suppl-5071-7/art-1/par-1/item-4: 第十条第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-5071-7/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-10/par-1
- suppl-5071-7/art-1/par-1/item-4: 第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-5071-7/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-10/par-2
- suppl-5071-7/art-1/par-1/item-5: 附則第九条第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5071-7/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-4
- suppl-5071-7/art-1/par-1/item-6: 附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5071-7/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-2
- suppl-5071-7/art-1/par-1/item-8: 医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5071-87/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-2/par-1: 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/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-23#art-23/par-1
- suppl-5071-7/art-2/par-1: 第七号 → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-23#art-23/par-1/item-7
- suppl-5071-7/art-2/par-1: 第九号 → 地方税法 第二十三条第一項第九号 (Article 23, paragraph (1), item (ix)), art-23/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-23#art-23/par-1/item-9
- suppl-5071-7/art-2/par-1: 第三項 → 地方税法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-23#art-23/par-3
- suppl-5071-7/art-2/par-1: 第四項 → 地方税法 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-23#art-23/par-4
- suppl-5071-7/art-2/par-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-34#art-34
- suppl-5071-7/art-2/par-1: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-5071-7/art-2/par-1: 附則第四条第七項 → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-3251-226/art-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-2/par-1: 第一号 → 地方税法 附則第四条第七項第一号 (Supplementary Provisions, Article 4, paragraph (7), item (i)), suppl-3251-226/art-4/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-2/par-2: 新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-5071-7/art-2/par-3: 新法第四十五条の三の二第一項 → 地方税法 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-1
- suppl-5071-7/art-2/par-3: 前条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5071-7/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-1
- suppl-5071-7/art-2/par-3: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5071-7/art-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2
- suppl-5071-7/art-2/par-3: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5071-7/art-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8
- suppl-5071-7/art-2/par-3: 新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-5071-7/art-2/par-3: 第三項 → 地方税法 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-3
- suppl-5071-7/art-2/par-4: 新法第四十五条の三の三第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1
- suppl-5071-7/art-2/par-4: 所得税法（昭和四十年法律第三十三号）第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- suppl-5071-7/art-2/par-4: 同法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/ja/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7
- suppl-5071-7/art-2/par-4: この項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-5071-7/art-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2/par-4
- suppl-5071-7/art-2/par-4: 附則第八条第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-5071-7/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8/par-4
- suppl-5071-7/art-2/par-5: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5071-7/art-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-2
- suppl-5071-7/art-2/par-5: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5071-7/art-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-8
- suppl-5071-7/art-2/par-5: 所得税法等改正法第八条 → e-Gov law 507AC0000000013, 第八条 (Article 8), art-8 — not held in this collection
- suppl-5071-7/art-3/par-1: 新法第七十二条の十七 → 地方税法 第七十二条の十七 (Article 72-17), art-72-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-2/from-art-72-15#art-72-17
- suppl-5071-7/art-3/par-2: 新法第七十二条の四十九の二 → 地方税法 第七十二条の四十九の二 (Article 72-49-2), art-72-49-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-2/from-art-72-48-2#art-72-49-2
- suppl-5071-7/art-3/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5071-7/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-2
- suppl-5071-7/art-5/par-1: 次項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-5071-7/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-5/par-2
- suppl-5071-7/art-5/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5071-7/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-2
- suppl-5071-7/art-5/par-1: 新法附則第十二条の二第一項 → 地方税法 附則第十二条の二第一項 (Supplementary Provisions, Article 12-2, paragraph (1)), suppl-3251-226/art-12-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-5/par-2: 地方税法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-5/from-art-74#art-74-2/par-1
- suppl-5071-7/art-5/par-2: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-5/from-art-74#art-74-2/par-2
- suppl-5071-7/art-5/par-2: 同法第七十四条の四第一項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-5/from-art-74#art-74-4/par-1
- suppl-5071-7/art-5/par-2: 同条第三項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-5/from-art-74#art-74-4/par-3
- suppl-5071-7/art-5/par-2: 新法附則第十二条の二 → 地方税法 附則第十二条の二 (Supplementary Provisions, Article 12-2), suppl-3251-226/art-12-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-5/par-2/item-1: 地方税法第七十四条の四第三項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-5/from-art-74#art-74-4/par-3
- suppl-5071-7/art-5/par-2/item-1: 新法附則第十二条の二第一項 → 地方税法 附則第十二条の二第一項 (Supplementary Provisions, Article 12-2, paragraph (1)), suppl-3251-226/art-12-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-5/par-2/item-1: 次号 → 地方税法 附則第五条第二項第二号 (Supplementary Provisions, Article 5, paragraph (2), item (ii)), suppl-5071-7/art-5/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-5/par-2/item-2
- suppl-5071-7/art-5/par-2/item-2: 新法附則第十二条の二 → 地方税法 附則第十二条の二 (Supplementary Provisions, Article 12-2), suppl-3251-226/art-12-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-6/par-1: 新法第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-7/from-art-144#art-144-3/par-1
- suppl-5071-7/art-6/par-1: 第一号 → 地方税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-1
- suppl-5071-7/art-6/par-1: 第二号 → 地方税法 第百四十四条の三第一項第二号 (Article 144-3, paragraph (1), item (ii)), art-144-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-2
- suppl-5071-7/art-6/par-1: 第五号 → 地方税法 第百四十四条の三第一項第五号 (Article 144-3, paragraph (1), item (v)), art-144-3/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-5
- suppl-5071-7/art-6/par-2: 新法第百四十四条の三第五項 → 地方税法 第百四十四条の三第五項 (Article 144-3, paragraph (5)), art-144-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-7/from-art-144#art-144-3/par-5
- suppl-5071-7/art-6/par-2: 第百四十四条の六の二 → 地方税法 第百四十四条の六の二 (Article 144-6-2), art-144-6-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-7/from-art-144-5#art-144-6-2
- suppl-5071-7/art-6/par-2: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5071-7/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-4
- suppl-5071-7/art-6/par-2: 地方税法第百四十四条の二第三項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-7/from-art-144#art-144-2/par-3
- suppl-5071-7/art-6/par-2: この項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5071-7/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6/par-2
- suppl-5071-7/art-6/par-2: 次項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5071-7/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-6/par-3
- suppl-5071-7/art-6/par-3: 新法第百四十四条の三十二第九項 → 地方税法 第百四十四条の三十二第九項 (Article 144-32, paragraph (9)), art-144-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-7/from-art-144-30#art-144-32/par-9
- suppl-5071-7/art-6/par-4: 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/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-6/par-4: 第二号 → 地方税法 附則第十二条の二の七第一項第二号 (Supplementary Provisions, Article 12-2-7, paragraph (1), item (ii)), suppl-3251-226/art-12-2-7/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-6/par-4: 第七項 → 地方税法 附則第十二条の二の七第七項 (Supplementary Provisions, Article 12-2-7, paragraph (7)), suppl-3251-226/art-12-2-7/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-6/par-5: 新法附則第十二条の二の七第九項 → 地方税法 附則第十二条の二の七第九項 (Supplementary Provisions, Article 12-2-7, paragraph (9)), suppl-3251-226/art-12-2-7/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-6/par-6: 新法附則第十二条の二の七の二第一項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-6/par-6: 地方税法第百四十四条の二第三項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-7/from-art-144#art-144-2/par-3
- suppl-5071-7/art-7/par-1: 新法第百四十八条第三項 → 地方税法 第百四十八条第三項 (Article 148, paragraph (3)), art-148/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-8/from-art-145#art-148/par-3
- suppl-5071-7/art-7/par-2: 新法第百四十八条第三項 → 地方税法 第百四十八条第三項 (Article 148, paragraph (3)), art-148/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-2/sec-8/from-art-145#art-148/par-3
- suppl-5071-7/art-8/par-1: 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/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-292#art-292/par-1
- suppl-5071-7/art-8/par-1: 第七号 → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-292#art-292/par-1/item-7
- suppl-5071-7/art-8/par-1: 第九号 → 地方税法 第二百九十二条第一項第九号 (Article 292, paragraph (1), item (ix)), art-292/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-292#art-292/par-1/item-9
- suppl-5071-7/art-8/par-1: 第三項 → 地方税法 第二百九十二条第三項 (Article 292, paragraph (3)), art-292/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-292#art-292/par-3
- suppl-5071-7/art-8/par-1: 第四項 → 地方税法 第二百九十二条第四項 (Article 292, paragraph (4)), art-292/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-292#art-292/par-4
- suppl-5071-7/art-8/par-1: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-5071-7/art-8/par-1: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-5071-7/art-8/par-2: 新法第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-5071-7/art-8/par-3: 新法第三百十七条の三の二第一項 → 地方税法 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-1
- suppl-5071-7/art-8/par-3: 新法第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-5071-7/art-8/par-3: 第三項 → 地方税法 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-3
- suppl-5071-7/art-8/par-4: 新法第三百十七条の三の三第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1
- suppl-5071-7/art-9/par-2: 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-5071-7/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-6
- suppl-5071-7/art-9/par-4: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5071-7/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-5
- suppl-5071-7/art-9/par-7: この項 → 地方税法 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-5071-7/art-9/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-9/par-7
- suppl-5071-7/art-10/par-1: 新法第四百四十五条第三項 → 地方税法 第四百四十五条第三項 (Article 445, paragraph (3)), art-445/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-445/par-3
- suppl-5071-7/art-10/par-2: 新法第四百四十五条第三項 → 地方税法 第四百四十五条第三項 (Article 445, paragraph (3)), art-445/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-445/par-3
- suppl-5071-7/art-11/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5071-7/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-2
- suppl-5071-7/art-11/par-1: 新法附則第三十条の三第一項 → 地方税法 附則第三十条の三第一項 (Supplementary Provisions, Article 30-3, paragraph (1)), suppl-3251-226/art-30-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-11/par-1: 次項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-5071-7/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-11/par-2
- suppl-5071-7/art-11/par-2: 地方税法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-4/from-art-464#art-465/par-1
- suppl-5071-7/art-11/par-2: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-4/from-art-464#art-465/par-2
- suppl-5071-7/art-11/par-2: 同法第四百六十七条第一項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-4/from-art-464#art-467/par-1
- suppl-5071-7/art-11/par-2: 同条第三項 → 地方税法 第四百六十七条第三項 (Article 467, paragraph (3)), art-467/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-4/from-art-464#art-467/par-3
- suppl-5071-7/art-11/par-2: 新法附則第三十条の三 → 地方税法 附則第三十条の三 (Supplementary Provisions, Article 30-3), suppl-3251-226/art-30-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-11/par-2/item-1: 地方税法第四百六十七条第三項 → 地方税法 第四百六十七条第三項 (Article 467, paragraph (3)), art-467/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-4/from-art-464#art-467/par-3
- suppl-5071-7/art-11/par-2/item-1: 新法附則第三十条の三第一項 → 地方税法 附則第三十条の三第一項 (Supplementary Provisions, Article 30-3, paragraph (1)), suppl-3251-226/art-30-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-11/par-2/item-1: 次号 → 地方税法 附則第十一条第二項第二号 (Supplementary Provisions, Article 11, paragraph (2), item (ii)), suppl-5071-7/art-11/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-11/par-2/item-2
- suppl-5071-7/art-11/par-2/item-2: 新法附則第三十条の三 → 地方税法 附則第三十条の三 (Supplementary Provisions, Article 30-3), suppl-3251-226/art-30-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-11/par-3: 地方税法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-4/from-art-485#art-485-13/par-1
- suppl-5071-7/art-11/par-4: 地方税法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-4/from-art-485#art-485-13/par-1
- suppl-5071-7/art-11/par-5: 地方税法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-4/from-art-485#art-485-13/par-1
- suppl-5071-7/art-14/par-1: 新法第七百四十七条の五の二第一項 → 地方税法 第七百四十七条の五の二第一項 (Article 747-5-2, paragraph (1)), art-747-5-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-6/from-art-747-2#art-747-5-2/par-1
- suppl-5071-7/art-14/par-1: 第二項 → 地方税法 第七百四十七条の五の二第二項 (Article 747-5-2, paragraph (2)), art-747-5-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-6/from-art-747-2#art-747-5-2/par-2
- suppl-5071-7/art-14/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-5071-7/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1/par-1/item-3
- suppl-5071-7/art-15/par-1: 新法附則第七十八条第二項 → 地方税法 附則第七十八条第二項 (Supplementary Provisions, Article 78, paragraph (2)), suppl-3251-226/art-78/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-15/par-1: 第三項 → 地方税法 附則第七十八条第三項 (Supplementary Provisions, Article 78, paragraph (3)), suppl-3251-226/art-78/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-15/par-1: 同条第一項第三号 → 地方税法 附則第七十八条第一項第三号 (Supplementary Provisions, Article 78, paragraph (1), item (iii)), suppl-3251-226/art-78/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-15/par-2: 新法附則第七十八条第四項 → 地方税法 附則第七十八条第四項 (Supplementary Provisions, Article 78, paragraph (4)), suppl-3251-226/art-78/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-15/par-2: 第五項 → 地方税法 附則第七十八条第五項 (Supplementary Provisions, Article 78, paragraph (5)), suppl-3251-226/art-78/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-15/par-2: 同条第一項第三号 → 地方税法 附則第七十八条第一項第三号 (Supplementary Provisions, Article 78, paragraph (1), item (iii)), suppl-3251-226/art-78/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text
- suppl-5071-7/art-16/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5071-7/art-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-1
- suppl-5071-7/art-16/par-1: この条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5071-7/art-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-16
- suppl-5071-7/art-17/par-1: この条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-5071-7/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/suppl-5071-7#suppl-5071-7/art-17
- suppl-5071-7/art-17/par-1: 新法附則第十二条の二の七の二第八項 → 地方税法 附則第十二条の二の八第八項 (Supplementary Provisions, Article 12-2-8, paragraph (8)), suppl-3251-226/art-12-2-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第七号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_507AC0000000007), 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-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-247, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, 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-20261027T214204-302, 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-20261027T214204-308, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-309, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T202151-006, 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