# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.
- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-5081-2`
- 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_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/suppl-5081-2
- 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.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
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.
---
## 附 則 令和八年三月三一日法律第二号
suppl-5081-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5081-2/art-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1
**第一項** この法律は、令和八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5081-2/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一** 第一条中地方税法第三十七条の二第二項の改正規定（同項第五号中「第五項」を「第四項」に改める部分を除く。）、同条第三項の改正規定、同法第三百十四条の七第二項の改正規定（同項第五号中「第五項」を「第四項」に改める部分を除く。）及び同条第三項の改正規定並びに附則第三条第五項及び第六項並びに第十一条第四項及び第五項の規定 令和八年十月一日
suppl-5081-2/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-1
the provisions in Article 1 amending Article 37-2, paragraph (2) of the Local Tax Act (excluding the part replacing "paragraph (5)" with "paragraph (4)" in item (v) of that paragraph), the provisions amending paragraph (3) of that Article, the provisions amending Article 314-7, paragraph (2) of that Act (excluding the part replacing "paragraph (5)" with "paragraph (4)" in item (v) of that paragraph), and the provisions amending paragraph (3) of that Article, and the provisions of Article 3, paragraphs (5) and (6) and Article 11, paragraphs (4) and (5) of the Supplementary Provisions: October 1, 2026.
machine translation, not official
**二** 第一条中地方税法第二十三条第一項第六号、第七号及び第九号並びに第三十四条第一項第六号の改正規定、同法第三十七条の二第十一項の改正規定（同項第一号に係る部分を除く。）、同法第四十五条の三の二第一項第二号、第四十五条の三の三、第二百九十二条第一項第六号、第七号及び第九号並びに第三百十四条の二第一項第六号の改正規定、同法第三百十四条の七第十一項の改正規定（同項第一号に係る部分を除く。）並びに同法第三百十七条の三の二第一項第二号及び第三百十七条の三の三の改正規定並びに同法附則第三条の三第一項の改正規定（第十七号に掲げる改正規定を除く。）、同法附則第四条の五第一項の改正規定（第十六号に掲げる改正規定を除く。）、同条第三項の改正規定、同法附則第五条の四の二第一項の改正規定（「令和二十年度」を「令和二十五年度」に改める部分、「令和七年」を「令和十二年」に改める部分及び同項第一号に係る部分（「阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律」の下に「（平成七年法律第十一号）」を加える部分を除く。）に限る。）、同条第三項の改正規定、同条第五項の改正規定（「令和二十年度」を「令和二十五年度」に改める部分、「令和七年」を「令和十二年」に改める部分及び同項第一号に係る部分に限る。）、同条第七項の改正規定、同法附則第五条の五の改正規定（第十七号に掲げる改正規定を除く。）、同法附則第三十三条の二の二第一項及び第二項の改正規定、同条を同法附則第三十三条の二の三とし、同法附則第三十三条の二の次に一条を加える改正規定、同法附則第三十五条の二の二第二項、第三十五条の二の三第二項、第三十五条の三の二及び第三十五条の三の四第三項の改正規定、同条を同法附則第三十五条の三の五とする改正規定、同法附則第三十五条の三の三を同法附則第三十五条の三の四とし、同法附則第三十五条の三の二の次に一条を加える改正規定、同法附則第四十五条第一項の表附則第五条の四の二第一項第一号の項の改正規定（「附則第五条の四の二第一項第一号」を「第一項第一号」に改める部分を除く。）並びに同条第四項の表附則第五条の四の二第五項第一号の項の改正規定（「附則第五条の四の二第五項第一号」を「第五項第一号」に改める部分を除く。）並びに附則第三条第二項、第九項、第十項及び第十二項並びに第十一条第二項及び第八項から第十項までの規定 令和九年一月一日
suppl-5081-2/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-2
the provisions in Article 1 amending Article 23, paragraph (1), items (vi), (vii) and (ix) and Article 34, paragraph (1), item (vi) of the Local Tax Act, the provision amending Article 37-2, paragraph (11) of that Act (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 45-3-2, paragraph (1), item (ii), Article 45-3-3, Article 292, paragraph (1), items (vi), (vii) and (ix), and Article 314-2, paragraph (1), item (vi) of that Act, the provision amending Article 314-7, paragraph (11) of that Act (excluding the part pertaining to item (i) of that paragraph), and the provisions amending Article 317-3-2, paragraph (1), item (ii) and Article 317-3-3 of that Act, and the provision amending Article 3-3, paragraph (1) of the Supplementary Provisions of that Act (excluding the amending provision set forth in item (xvii)), the provision amending Article 4-5, paragraph (1) of the Supplementary Provisions of that Act (excluding the amending provision set forth in item (xvi)), the provision amending paragraph (3) of that Article, the provision amending Article 5-4-2, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "fiscal year 2038" with "fiscal year 2043", the part replacing "2025" with "2030", and the part pertaining to item (i) of that paragraph (excluding the part adding "(Act No. 11 of 1995)" after "Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake")), the provision amending paragraph (3) of that Article, the provision amending paragraph (5) of that Article (limited to the part replacing "fiscal year 2038" with "fiscal year 2043", the part replacing "2025" with "2030", and the part pertaining to item (i) of that paragraph), the provision amending paragraph (7) of that Article, the provision amending Article 5-5 of the Supplementary Provisions of that Act (excluding the amending provision set forth in item (xvii)), the provisions amending Article 33-2-2, paragraphs (1) and (2) of the Supplementary Provisions of that Act, the provisions renumbering that Article as Article 33-2-3 of the Supplementary Provisions of that Act and adding one Article after Article 33-2 of the Supplementary Provisions of that Act, the provisions amending Article 35-2-2, paragraph (2), Article 35-2-3, paragraph (2), Article 35-3-2 and Article 35-3-4, paragraph (3) of the Supplementary Provisions of that Act, the provision renumbering that Article as Article 35-3-5 of the Supplementary Provisions of that Act, the provisions renumbering Article 35-3-3 of the Supplementary Provisions of that Act as Article 35-3-4 of the Supplementary Provisions of that Act and adding one Article after Article 35-3-2 of the Supplementary Provisions of that Act, the provision amending the entry for Article 5-4-2, paragraph (1), item (i) of the Supplementary Provisions in the table in Article 45, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "Article 5-4-2, paragraph (1), item (i) of the Supplementary Provisions" with "paragraph (1), item (i)"), and the provision amending the entry for Article 5-4-2, paragraph (5), item (i) of the Supplementary Provisions in the table in paragraph (4) of that Article (excluding the part replacing "Article 5-4-2, paragraph (5), item (i) of the Supplementary Provisions" with "paragraph (5), item (i)"), and the provisions of Article 3, paragraphs (2), (9), (10) and (12) and Article 11, paragraphs (2) and (8) through (10) of the Supplementary Provisions: January 1, 2027;
machine translation, not official
**三** 第一条中地方税法第二十七条第二項の改正規定、同法第六十九条の次に一条を加える改正規定、同法第七十一条の二十の次に一条を加える改正規定、同法第七十一条の四十一の次に一条を加える改正規定、同法第七十一条の六十一の次に一条を加える改正規定、同法第七十二条の八第二項の改正規定、同法第七十二条の六十九の次に一条を加える改正規定、同法第七十三条の三十七の次に一条を加える改正規定、同法第七十四条の二十八の次に一条を加える改正規定、同法第九十五条の次に一条を加える改正規定、同法第百四十四条の五十二の次に一条を加える改正規定、同法第百七十七条の二十二を同法第百六十九条とし、同条の次に一条を加える改正規定（同法第百七十七条の二十二を同法第百六十九条とする部分を除く。）、同法第二百一条の次に一条を加える改正規定、同法第二百八十六条の次に一条を加える改正規定、同法第二百九十九条第二項の改正規定、同法第三百三十二条の次に一条を加える改正規定、同法第三百五十一条の改正規定、同法第三百七十四条の次に一条を加える改正規定、同法第四百六十三条の二十八を同法第四百六十一条とし、同条の次に一条を加える改正規定（同法第四百六十三条の二十八を同法第四百六十一条とする部分を除く。）、同法第四百八十五条の四の次に一条を加える改正規定、同法第五百四十二条の次に一条を加える改正規定、同法第六百十四条の次に一条を加える改正規定、同法第六百九十六条の次に一条を加える改正規定、同法第七百条の六十七の次に一条を加える改正規定、同法第七百一条の十九の次に一条を加える改正規定、同法第七百一条の三十六第二項の改正規定、同法第七百一条の六十六の次に一条を加える改正規定、同法第七百二十九条の次に一条を加える改正規定、同法第七百三十三条の二十五の次に一条を加える改正規定及び同法第七百三十九条の六の改正規定並びに第四条（第五号に掲げる改正規定を除く。）、第五条（同号に掲げる改正規定を除く。）及び第六条（特別法人事業税及び特別法人事業譲与税に関する法律第十四条第一項及び第十七条の改正規定を除く。）並びに附則第十四条第二項の規定 令和九年四月一日
suppl-5081-2/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-3
the provision in Article 1 amending Article 27, paragraph (2) of the Local Tax Act, the provision adding one Article after Article 69 of that Act, the provision adding one Article after Article 71-20 of that Act, the provision adding one Article after Article 71-41 of that Act, the provision adding one Article after Article 71-61 of that Act, the provision amending Article 72-8, paragraph (2) of that Act, the provision adding one Article after Article 72-69 of that Act, the provision adding one Article after Article 73-37 of that Act, the provision adding one Article after Article 74-28 of that Act, the provision adding one Article after Article 95 of that Act, the provision adding one Article after Article 144-52 of that Act, the provisions renumbering Article 177-22 of that Act as Article 169 of that Act and adding one Article after that Article (excluding the part renumbering Article 177-22 of that Act as Article 169 of that Act), the provision adding one Article after Article 201 of that Act, the provision adding one Article after Article 286 of that Act, the provision amending Article 299, paragraph (2) of that Act, the provision adding one Article after Article 332 of that Act, the provision amending Article 351 of that Act, the provision adding one Article after Article 374 of that Act, the provisions renumbering Article 463-28 of that Act as Article 461 of that Act and adding one Article after that Article (excluding the part renumbering Article 463-28 of that Act as Article 461 of that Act), the provision adding one Article after Article 485-4 of that Act, the provision adding one Article after Article 542 of that Act, the provision adding one Article after Article 614 of that Act, the provision adding one Article after Article 696 of that Act, the provision adding one Article after Article 700-67 of that Act, the provision adding one Article after Article 701-19 of that Act, the provision amending Article 701-36, paragraph (2) of that Act, the provision adding one Article after Article 701-66 of that Act, the provision adding one Article after Article 729 of that Act, the provision adding one Article after Article 733-25 of that Act and the provision amending Article 739-6 of that Act, and the provisions of Article 4 (excluding the amending provisions set forth in item (v)), Article 5 (excluding the amending provision set forth in that item) and Article 6 (excluding the provisions amending Article 14, paragraph (1) and Article 17 of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax), and the provisions of Article 14, paragraph (2) of the Supplementary Provisions: April 1, 2027;
machine translation, not official
**四** 第一条中地方税法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第一項の改正規定 令和九年五月一日
suppl-5081-2/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-4
the provisions in Article 1 amending the heading preceding Article 747-4, Article 747-4 and Article 747-5, paragraph (1) of the Local Tax Act: May 1, 2027;
machine translation, not official
**五** 第一条中地方税法第十六条の四第一項の改正規定（「第二十二条の四第一項に規定する記録命令付差押え」を「電磁的記録提供命令」に改める部分に限る。）、同法第二十二条を第二十一条の二とし、同条の次に一条を加える改正規定、同法第二十二条の四、第二十二条の五第一項及び第二項、第二十二条の六第一項、第二十二条の七、第二十二条の九、第二十二条の十一から第二十二条の十三まで、第二十二条の十四第一項、第二十二条の十五、第二十二条の十六第一項、第二十二条の十七並びに第二十二条の十八第一項の改正規定、同条の次に一条を加える改正規定、同法第二十二条の十九の改正規定、同法第二十二条の二十（見出しを含む。）の改正規定、同法第二十二条の二十一及び第二十二条の二十二の改正規定、同法第二十二条の二十三（見出しを含む。）の改正規定並びに同法第二十二条の二十四、第二十二条の二十八第一項、第二十二条の三十、第二十二条の三十一及び第七十二条の百十一第一項の改正規定並びに同法附則第九条の十二の改正規定、第四条中地方税法等の一部を改正する等の法律附則第三十一条第二項の規定によりなおその効力を有するものとされた同法第九条の規定による廃止前の地方法人特別税等に関する暫定措置法第十九条の改正規定、第五条中森林環境税及び森林環境譲与税に関する法律第十七条の改正規定並びに第六条中特別法人事業税及び特別法人事業譲与税に関する法律第十七条の改正規定並びに次条及び附則第二十一条の規定 令和九年十月一日
suppl-5081-2/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-5
the provision in Article 1 amending Article 16-4, paragraph (1) of the Local Tax Act (limited to the part replacing "seizure with an order to record prescribed in Article 22-4, paragraph (1)" with "order to provide electronic or magnetic records"), the provisions renumbering Article 22 of that Act as Article 21-2 and adding one Article after that Article, the provisions amending Article 22-4, Article 22-5, paragraphs (1) and (2), Article 22-6, paragraph (1), Article 22-7, Article 22-9, Articles 22-11 through 22-13, Article 22-14, paragraph (1), Article 22-15, Article 22-16, paragraph (1), Article 22-17 and Article 22-18, paragraph (1) of that Act, the provision adding one Article after that Article, the provision amending Article 22-19 of that Act, the provision amending Article 22-20 (including its heading) of that Act, the provisions amending Article 22-21 and Article 22-22 of that Act, the provision amending Article 22-23 (including its heading) of that Act, and the provisions amending Article 22-24, Article 22-28, paragraph (1), Article 22-30, Article 22-31 and Article 72-111, paragraph (1) of that Act, and the provision amending Article 9-12 of the Supplementary Provisions of that Act, the provision in Article 4 amending Article 19 of the Act on Temporary Measures concerning Special Local Corporation Tax before repeal by the provisions of Article 9 of the Act Partially Amending the Local Tax Act, etc., and Other Matters that remains in force pursuant to the provisions of Article 31, paragraph (2) of the Supplementary Provisions of that Act, the provision in Article 5 amending Article 17 of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, the provision in Article 6 amending Article 17 of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax, and the provisions of the following Article and Article 21 of the Supplementary Provisions: October 1, 2027;
machine translation, not official
**六** 第一条中地方税法第三十四条第一項第八号の二、第五十三条、第三百十四条の二第一項第八号の二及び第三百二十一条の八の改正規定並びに同法附則第五条の六、第七条の三及び第三十四条第四項の改正規定、同法附則第三十四条の二の改正規定（同条第一項、第二項、第四項及び第五項中「令和八年度」を「令和十一年度」に改める部分を除く。）並びに同法附則第三十四条の二の二、第四十四条の二第六項の表附則第三十四条の二第六項の項及び第八項の表附則第三十四条の二第六項の項並びに第四十四条の三第四項の改正規定並びに附則第三条第四項、第十四項及び第十五項並びに第十一条第三項及び第十二項の規定 令和十年一月一日
suppl-5081-2/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-6
the provisions in Article 1 amending Article 34, paragraph (1), item (viii)-2, Article 53, Article 314-2, paragraph (1), item (viii)-2 and Article 321-8 of the Local Tax Act, and the provisions amending Article 5-6, Article 7-3 and Article 34, paragraph (4) of the Supplementary Provisions of that Act, the provision amending Article 34-2 of the Supplementary Provisions of that Act (excluding the part replacing "fiscal year 2026" with "fiscal year 2029" in paragraphs (1), (2), (4) and (5) of that Article), and the provisions amending Article 34-2-2 of the Supplementary Provisions of that Act, the entry for Article 34-2, paragraph (6) of the Supplementary Provisions in the table in Article 44-2, paragraph (6) of the Supplementary Provisions of that Act, the entry for Article 34-2, paragraph (6) of the Supplementary Provisions in the table in paragraph (8) of that Article, and Article 44-3, paragraph (4) of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraphs (4), (14) and (15) and Article 11, paragraphs (3) and (12) of the Supplementary Provisions: January 1, 2028;
machine translation, not official
**七** 第一条中地方税法第七十二条の七十八の改正規定、同法第七十二条の八十の三（見出しを含む。）の改正規定、同条の次に一条を加える改正規定、同法第七百四十七条の六第三項の改正規定及び同条に一項を加える改正規定並びに附則第七条の規定 令和十年四月一日
suppl-5081-2/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-7
the provisions in Article 1 amending Article 72-78 of the Local Tax Act, the provision amending Article 72-80-3 (including its heading) of that Act, the provision adding one Article after that Article, the provision amending Article 747-6, paragraph (3) of that Act and the provision adding one paragraph to that Article, and the provisions of Article 7 of the Supplementary Provisions: April 1, 2028;
machine translation, not official
**八** 第一条中地方税法第七十三条の十四第一項、第七十三条の二十四第一項及び第三百四十八条第二項第二号の五の改正規定並びに同法附則第十一条第八項の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）、同法附則第十五条第二十八項の改正規定（「（昭和二十四年法律第百九十三号）」を削る部分に限る。）、同条第四十項第一号の改正規定、同法附則第十五条の六第一項の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に、「、次条並びに附則第十五条の八」を「から附則第十五条の八まで」に改める部分を除く。）、同条第二項の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）、同法附則第十五条の七第一項の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）及び同条第二項の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）並びに附則第八条第二項、第三項及び第五項並びに第十四条第十項から第十三項までの規定 令和十一年四月一日
suppl-5081-2/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-8
the provisions in Article 1 amending Article 73-14, paragraph (1), Article 73-24, paragraph (1) and Article 348, paragraph (2), item (ii)-5 of the Local Tax Act, and the provision amending Article 11, paragraph (8) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2031"), the provision amending Article 15, paragraph (28) of the Supplementary Provisions of that Act (limited to the part deleting "(Act No. 193 of 1949)"), the provision amending paragraph (40), item (i) of that Article, the provision amending Article 15-6, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2031" and the part replacing ", the following Article and Article 15-8 of the Supplementary Provisions" with "through Article 15-8 of the Supplementary Provisions"), the provision amending paragraph (2) of that Article (excluding the part replacing "March 31, 2026" with "March 31, 2031"), the provision amending Article 15-7, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2031") and the provision amending paragraph (2) of that Article (excluding the part replacing "March 31, 2026" with "March 31, 2031"), and the provisions of Article 8, paragraphs (2), (3) and (5) and Article 14, paragraphs (10) through (13) of the Supplementary Provisions: April 1, 2029;
machine translation, not official
**九** 第一条中地方税法第十六条の四第一項の改正規定（第五号に掲げる改正規定を除く。） 情報通信技術の進展等に対応するための刑事訴訟法等の一部を改正する法律（令和七年法律第三十九号）附則第一条第三号に掲げる規定の施行の日
suppl-5081-2/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-9
the provision in Article 1 amending Article 16-4, paragraph (1) of the Local Tax Act (excluding the amending provision set forth in item (v)): the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Code of Criminal Procedure, etc. to Respond to Advances in Information and Communications Technology, etc. (Act No. 39 of 2025);
machine translation, not official
**十** 第二条並びに附則第四条及び第十二条の規定 経済社会情勢の変化を踏まえた企業の事業活動の持続的な発展を図るための産業競争力強化法等の一部を改正する法律（令和八年法律第二十九号）の施行の日
suppl-5081-2/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-10
the provisions of Article 2 and Articles 4 and 12 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Achieve the Sustainable Development of Corporate Business Activities in Light of Changes in Economic and Social Conditions (Act No. 29 of 2026);
machine translation, not official
**十一** 第一条中地方税法附則第十五条第一項の改正規定（「令和八年三月三十一日」を「令和十年三月三十一日」に改める部分を除く。）並びに附則第十四条第三項及び第十七条第二項の規定 物資の流通の効率化に関する法律の一部を改正する法律（令和八年法律第二十一号）の施行の日
suppl-5081-2/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-11
the provision in Article 1 amending Article 15, paragraph (1) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "March 31, 2026" with "March 31, 2028"), and the provisions of Article 14, paragraph (3) and Article 17, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Improving the Efficiency of Distribution of Goods (Act No. 21 of 2026);
machine translation, not official
**十二** 第一条中地方税法附則第十条第七項の改正規定（「第二条第九号」を「第二条第十号」に改める部分に限る。）、同法附則第十五条第十七項の改正規定（同項を同条第十六項とする部分を除く。）及び同条第四十四項の改正規定（同項を同条第四十三項とする部分を除く。） 地域公共交通の活性化及び再生に関する法律の一部を改正する法律（令和八年法律第三十五号）の施行の日
suppl-5081-2/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-12
the provision in Article 1 amending Article 10, paragraph (7) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Article 2, item (ix)" with "Article 2, item (x)"), the provision amending Article 15, paragraph (17) of the Supplementary Provisions of that Act (excluding the part renumbering that paragraph as paragraph (16) of that Article) and the provision amending paragraph (44) of that Article (excluding the part renumbering that paragraph as paragraph (43) of that Article): the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 35 of 2026);
machine translation, not official
**十三** 第一条中地方税法附則第十一条第七項の改正規定（「令和八年三月三十一日」を「令和十一年三月三十一日」に改める部分を除く。）、同条第十四項の改正規定及び同法附則第十五条第十四項の改正規定（「令和八年三月三十一日」を「令和十一年三月三十一日」に改める部分及び同項を同条第十三項とする部分を除く。）並びに附則第八条第四項、第十四条第五項及び第十七条第三項の規定 都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）の施行の日
suppl-5081-2/art-1/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-13
the provision in Article 1 amending Article 11, paragraph (7) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "March 31, 2026" with "March 31, 2029"), the provision amending paragraph (14) of that Article, and the provision amending Article 15, paragraph (14) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2029" and the part renumbering that paragraph as paragraph (13) of that Article), and the provisions of Article 8, paragraph (4), Article 14, paragraph (5) and Article 17, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026);
machine translation, not official
**十四** 第三条並びに附則第五条及び第十三条の規定 産業技術力強化法の一部を改正する法律（令和八年法律第四十一号）の施行の日
suppl-5081-2/art-1/par-1/item-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-14
the provisions of Article 3 and Articles 5 and 13 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Industrial Technology Enhancement Act (Act No. 41 of 2026);
machine translation, not official
**十五** 第一条中地方税法第七十三条の六第三項及び第五項並びに第七十三条の十四第八項及び第九項の改正規定 都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）附則第一条第二号に掲げる規定の施行の日
suppl-5081-2/art-1/par-1/item-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-15
the provisions in Article 1 amending Article 73-6, paragraphs (3) and (5) and Article 73-14, paragraphs (8) and (9) of the Local Tax Act: the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026);
machine translation, not official
**十六** 第一条中地方税法附則第四条の五第一項の改正規定（「第四条第五項第三号」を「第四条第九項第三号」に改める部分に限る。） 医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律等の一部を改正する法律（令和七年法律第三十七号）附則第一条第三号に掲げる規定の施行の日
suppl-5081-2/art-1/par-1/item-16 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-16
the provision in Article 1 amending Article 4-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Article 4, paragraph (5), item (iii)" with "Article 4, paragraph (9), item (iii)"): the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, etc. (Act No. 37 of 2025);
machine translation, not official
**十七** 第一条中地方税法附則第三条の三第一項の改正規定（「附則第三十五条の四」を「附則第三十五条の三の六」に改める部分に限る。）、同法附則第五条の五第一項の改正規定（「又は附則第三十五条の四第一項の規定の適用を受けるとき」を「、附則第三十五条の三の六第一項又は附則第三十五条の四第一項の規定の適用を受けるとき」に改める部分及び同項第五号に係る部分に限る。）、同条第二項の改正規定（「又は附則第三十五条の四第四項の規定の適用を受けるとき」を「、附則第三十五条の三の六第四項又は附則第三十五条の四第四項の規定の適用を受けるとき」に改める部分及び同項第五号に係る部分に限る。）、同法附則第三十五条の三の四を同法附則第三十五条の三の五とし、同条の次に二条を加える改正規定（同法附則第三十五条の三の四を同法附則第三十五条の三の五とする部分を除く。）及び同法附則第三十七条の三を同法附則第三十七条の四とし、同法附則第三十七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十三項及び第十六項、第十一条第十一項及び第十三項並びに第十八条の規定 金融商品取引法及び資金決済に関する法律の一部を改正する法律（令和八年法律第六十四号）の施行の日の属する年の翌々年の一月一日
suppl-5081-2/art-1/par-1/item-17 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-17
the provision in Article 1 amending Article 3-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Article 35-4 of the Supplementary Provisions" with "Article 35-3-6 of the Supplementary Provisions"), the provision amending Article 5-5, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "or when the provisions of Article 35-4, paragraph (1) of the Supplementary Provisions apply" with ", when the provisions of Article 35-3-6, paragraph (1) or Article 35-4, paragraph (1) of the Supplementary Provisions apply" and the part pertaining to item (v) of that paragraph), the provision amending paragraph (2) of that Article (limited to the part replacing "or when the provisions of Article 35-4, paragraph (4) of the Supplementary Provisions apply" with ", when the provisions of Article 35-3-6, paragraph (4) or Article 35-4, paragraph (4) of the Supplementary Provisions apply" and the part pertaining to item (v) of that paragraph), the provisions renumbering Article 35-3-4 of the Supplementary Provisions of that Act as Article 35-3-5 of the Supplementary Provisions of that Act and adding two Articles after that Article (excluding the part renumbering Article 35-3-4 of the Supplementary Provisions of that Act as Article 35-3-5 of the Supplementary Provisions of that Act), and the provisions renumbering Article 37-3 of the Supplementary Provisions of that Act as Article 37-4 of the Supplementary Provisions of that Act and adding one Article after Article 37-2 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraphs (13) and (16), Article 11, paragraphs (11) and (13) and Article 18 of the Supplementary Provisions: January 1 of the second year after the year in which the date of enforcement of the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026) falls.
machine translation, not official
### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
caption: machine translation, not official
suppl-5081-2/art-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3
**第一項** 別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分（地方税法第四十一条第四項において準用する新法第三百三十二条の二、新法第七十一条の二十の二、第七十一条の四十一の二、第七十一条の六十一の二及び第七百三十九条の六の規定を除く。）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。
suppl-5081-2/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-1
Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax (excluding the provisions of Article 332-2 of the New Act as applied mutatis mutandis pursuant to Article 41, paragraph (4) of the Local Tax Act, and Article 71-20-2, Article 71-41-2, Article 71-61-2 and Article 739-6 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.
machine translation, not official
**第二項** 新法第二十三条第一項（第七号及び第九号に係る部分に限る。）の規定は、令和九年度以後の年度分の個人の道府県民税について適用し、令和八年度分までの個人の道府県民税については、なお従前の例による。
suppl-5081-2/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-2
The provisions of Article 23, paragraph (1) of the New Act (limited to the part relating to items (vii) and (ix)) apply from individual prefectural inhabitant tax for fiscal year 2027, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2026.
machine translation, not official
**第三項** 新法の規定中新法第二十三条第一項第十五号に規定する特定配当等に係る道府県民税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべき同号に規定する特定配当等について適用し、施行日前に支払を受けるべき旧法第二十三条第一項第十五号に規定する特定配当等については、なお従前の例による。
suppl-5081-2/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-3
The provisions of the New Act concerning prefectural inhabitant tax on the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act apply to the specified dividends, etc. prescribed in that item that are to be received on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the Former Act that were to be received before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新法第三十七条の二第二項に規定する指定対象期間（次項において「指定対象期間」という。）の初日が次の表の上欄に掲げる期間に属する場合における同条第二項の規定の適用については、同項第二号イ中「百分の六十」とあるのは、それぞれ同表の下欄に掲げる字句とする。
附則第一条第一号に掲げる規定の施行の日（次項及び第八項並びに附則第十一条において「一号施行日」という。）から令和九年九月三十日まで 百分の五十二・五
令和九年十月一日から令和十年九月三十日まで 百分の五十五
令和十年十月一日から令和十一年九月三十日まで 百分の五十七・五
suppl-5081-2/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-5
With regard to the application of Article 37-2, paragraph (2) of the New Act in the case where the first day of the designation period prescribed in that paragraph (referred to as the "designation period" in the following paragraph) falls within a period set forth in the left-hand column of the following table, the phrase "60 percent" in item (ii), (a) of that paragraph is deemed to be replaced with the phrase set forth respectively in the right-hand column of that table.
From the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions (referred to as the "Item 1 Effective Date" in the following paragraph, paragraph (8) and Article 11 of the Supplementary Provisions) to September 30, 2027 52.5 percent
From October 1, 2027 to September 30, 2028 55 percent
From October 1, 2028 to September 30, 2029 57.5 percent
machine translation, not official
**第六項** 指定対象期間の初日が一号施行日から令和十一年九月三十日までの期間に属する場合における新法第三十七条の二第二項の規定の適用については、同項第五号中「指定対象期間の初日前四年以内」とあるのは、「令和七年十月一日から指定対象期間の初日の前日までの間」とする。
suppl-5081-2/art-3/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-6
With regard to the application of Article 37-2, paragraph (2) of the New Act in the case where the first day of the designation period falls within the period from the Item 1 Effective Date to September 30, 2029, the phrase "within four years before the first day of the designation period" in item (v) of that paragraph is deemed to be replaced with "during the period from October 1, 2025 to the day before the first day of the designation period".
machine translation, not official
**第七項** 新法第三十七条の二第五項及び第六項の規定は、都道府県等（同条第一項第一号に規定する都道府県等をいう。以下この項において同じ。）が施行日以後において同条第二項に規定する基準のいずれかに適合しなくなった若しくは施行日以後において当該基準のいずれかに適合していなかったと総務大臣が認めるとき又は都道府県等が施行日以後において同条第四項の規定による報告をせず、若しくは虚偽の報告をしたときについて適用し、都道府県等が施行日前において旧法第三十七条の二第二項に規定する基準のいずれかに適合しなくなった若しくは施行日前において当該基準のいずれかに適合していなかったと総務大臣が認めるとき又は都道府県等が施行日前において同条第五項の規定による報告をせず、若しくは虚偽の報告をしたときについては、なお従前の例による。
suppl-5081-2/art-3/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-7
The provisions of Article 37-2, paragraphs (5) and (6) of the New Act apply where the Minister for Internal Affairs and Communications finds that a prefecture, etc. (meaning a prefecture, etc. prescribed in paragraph (1), item (i) of that Article; the same applies hereinafter in this paragraph) has ceased to conform to any of the standards prescribed in paragraph (2) of that Article on or after the Effective Date or had not conformed to any of those standards on or after the Effective Date, or where a prefecture, etc. has failed to make the report under the provisions of paragraph (4) of that Article, or has made a false report, on or after the Effective Date, and for cases where the Minister for Internal Affairs and Communications finds that a prefecture, etc. has ceased to conform to any of the standards prescribed in Article 37-2, paragraph (2) of the Former Act before the Effective Date or had not conformed to any of those standards before the Effective Date, or where a prefecture, etc. has failed to make the report under the provisions of paragraph (5) of that Article, or has made a false report, before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第八項** 施行日から一号施行日の前日までの間における新法第三十七条の二第六項の規定の適用については、同項中「指定の取消しを受ける」とあるのは、「同項の規定による指定の取消し（以下この条において「指定の取消し」という。）を受ける」とする。
suppl-5081-2/art-3/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-8
With regard to the application of Article 37-2, paragraph (6) of the New Act during the period from the Effective Date to the day before the Item 1 Effective Date, the phrase "subject to revocation of designation" in that paragraph is deemed to be replaced with "subject to revocation of designation under the provisions of that paragraph (hereinafter in this Article referred to as 'revocation of designation')".
machine translation, not official
**第九項** 附則第一条第二号に掲げる規定による改正後の地方税法（第十二項並びに附則第十一条第八項及び第十項において「九年一月新法」という。）第三十七条の二第十一項及び附則第五条の五第一項の規定は、令和十年度以後の年度分の個人の道府県民税について適用し、令和九年度分までの個人の道府県民税については、なお従前の例による。
suppl-5081-2/art-3/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-9
The provisions of Article 37-2, paragraph (11) and Article 5-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (referred to as the "January 2027 New Act" in paragraph (12) and Article 11, paragraphs (8) and (10) of the Supplementary Provisions) apply from individual prefectural inhabitant tax for fiscal year 2028, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2027.
machine translation, not official
**第十項** 新法第四十五条の三の三第一項及び第二項の規定は、附則第一条第二号に掲げる規定の施行の日（以下この項及び附則第十一条第九項において「二号施行日」という。）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（以下この項及び附則第十一条第九項において「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、二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。
suppl-5081-2/art-3/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-10
The provisions of Article 45-3-3, paragraphs (1) and (2) of the New Act apply to a return under Article 45-3-3, paragraph (1) of the New Act that is submitted with regard to public pensions, etc. (meaning public pensions, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965); hereinafter in this paragraph and Article 11, paragraph (9) of the Supplementary Provisions referred to as "public pensions, etc.") that are to be paid on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (hereinafter in this paragraph and Article 11, paragraph (9) of the Supplementary Provisions referred to as the "Item 2 Effective Date"), and the provisions then in force continue to govern a return under Article 45-3-3, paragraph (1) of the Former Act that was submitted with regard to public pensions, etc. that were to be paid before the Item 2 Effective Date.
machine translation, not official
**第十一項** 新法第七十一条の二十五及び第七十一条の二十六第一項の規定は、施行日以後に地方税法第七十一条の十第二項の規定による納期限が到来する道府県民税の利子割について適用し、施行日前に同項の規定による納期限が到来する道府県民税の利子割については、なお従前の例による。
suppl-5081-2/art-3/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-11
The provisions of Article 71-25 and Article 71-26, paragraph (1) of the New Act apply to the interest levy of prefectural inhabitant tax for which the due date for payment under the provisions of Article 71-10, paragraph (2) of the Local Tax Act arrives on or after the Effective Date, and for the interest levy of prefectural inhabitant tax for which the due date for payment under the provisions of that paragraph arrives before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 九年一月新法附則第五条の四第一項から第四項までの規定は、道府県民税の所得割の納税義務者が令和八年一月一日以後に所得税法等の一部を改正する法律（令和八年法律第十二号。以下この項及び第十八項並びに附則第十一条第十五項において「所得税法等改正法」という。）第七条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。次条並びに附則第五条及び第十一条から第十三条までにおいて「新租税特別措置法」という。）第四十一条第一項に規定する居住用家屋（同条第十六項の規定により同条第一項に規定する居住用家屋とみなされる同条第十六項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第十七項の規定により同条第一項に規定する既存住宅とみなされる同条第十七項に規定する特例既存住宅及び同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（同条第十七項の規定により同条第一項に規定する増改築等をした家屋とみなされる同条第十七項に規定する特例増改築等をした家屋を含み、当該増改築等又は当該特例増改築等に係る部分に限る。）又は同条第六項に規定する認定住宅等（同条第十八項の規定により同条第六項に規定する認定住宅等とみなされる同条第十八項に規定する特例認定住宅等を含む。）を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、道府県民税の所得割の納税義務者が同日前に所得税法等改正法第七条の規定による改正前の租税特別措置法（第十八項並びに附則第十一条第十項及び第十五項において「旧租税特別措置法」という。）第四十一条第一項に規定する居住用家屋（同条第二十項の規定により同条第一項に規定する居住用家屋とみなされる同条第二十項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（当該増改築等に係る部分に限る。）又は同条第十項に規定する認定住宅等（同条第二十一項の規定により同条第十項に規定する認定住宅等とみなされる同条第二十一項に規定する特例認定住宅等を含む。）を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-5081-2/art-3/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-12
The provisions of Article 5-4, paragraphs (1) through (4) of the Supplementary Provisions of the January 2027 New Act apply where a person liable for tax for the income levy of prefectural inhabitant tax, on or after January 1, 2026, uses as their residence, as provided in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; referred to as the "New Act on Special Measures Concerning Taxation" in the following Article, Article 5 of the Supplementary Provisions and Articles 11 through 13 of the Supplementary Provisions) as amended by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026; hereinafter in this paragraph, paragraph (18) and Article 11, paragraph (15) of the Supplementary Provisions referred to as the "Income Tax Act Amendment Act"), a residential house prescribed in that paragraph (including a dwelling eligible for the special measure prescribed in paragraph (16) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to paragraph (16) of that Article), an existing house (including a special-case existing house prescribed in paragraph (17) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (17) of that Article and a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (35) of that Article), a house that has undergone extension, rebuilding, etc. (including a house that has undergone special-case extension, rebuilding, etc. prescribed in paragraph (17) of that Article that is deemed to be a house that has undergone extension, rebuilding, etc. prescribed in paragraph (1) of that Article pursuant to paragraph (17) of that Article, and limited to the part pertaining to that extension, rebuilding, etc. or that special-case extension, rebuilding, etc.), or a certified house, etc. prescribed in paragraph (6) of that Article (including a special-case certified house, etc. prescribed in paragraph (18) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (6) of that Article pursuant to paragraph (18) of that Article), and the provisions then in force continue to govern where a person liable for tax for the income levy of prefectural inhabitant tax, before that date, used as their residence, as provided in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 of the Income Tax Act Amendment Act (referred to as the "Former Act on Special Measures Concerning Taxation" in paragraph (18) and Article 11, paragraphs (10) and (15) of the Supplementary Provisions), a residential house prescribed in that paragraph (including a dwelling eligible for the special measure prescribed in paragraph (20) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to paragraph (20) of that Article), an existing house (including a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (35) of that Article), a house that has undergone extension, rebuilding, etc. (limited to the part pertaining to that extension, rebuilding, etc.), or a certified house, etc. prescribed in paragraph (10) of that Article (including a special-case certified house, etc. prescribed in paragraph (21) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (10) of that Article pursuant to paragraph (21) of that Article).
machine translation, not official
**第十七項** 次項に定めるものを除き、新法の規定中法人の道府県民税に関する部分（新法第六十九条の二の規定を除く。）は、施行日以後に開始する事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税については、なお従前の例による。
suppl-5081-2/art-3/par-17 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-17
Except as provided for in the following paragraph, the provisions of the New Act concerning corporate prefectural inhabitant tax (excluding the provisions of Article 69-2 of the New Act) apply to corporate prefectural inhabitant tax for business years that begin on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十八項** 所得税法等改正法附則第五十四条の規定によりなお従前の例によることとされた旧租税特別措置法第四十二条の十二第一項又は第二項の規定の適用を受け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規定に係る部分に限る。）及び附則第八条第七項（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。
suppl-5081-2/art-3/par-18 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-18
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 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (7) 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, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, for which the provisions then in force continue to govern pursuant to the provisions of Article 54 of the Supplementary Provisions of the Income Tax Act Amendment Act, apply, the provisions then in force continue to govern.
machine translation, not official
### 第四条
suppl-5081-2/art-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-4
**第一項** 第二条の規定による改正後の地方税法第二十三条第一項第四号（新租税特別措置法第四十二条の十二の七の規定に係る部分に限る。）並びに附則第八条第十四項（同号の規定に係る部分に限る。）及び第十五項（同号の規定に係る部分に限る。）の規定は、附則第一条第十号に掲げる規定の施行の日以後に終了する事業年度分の法人の道府県民税について適用する。
suppl-5081-2/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-4/par-1
The provisions of Article 23, paragraph (1), item (iv) of the Local Tax Act as amended by the provisions of Article 2 (limited to the part pertaining to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation), and Article 8, paragraphs (14) (limited to the part pertaining to that item) and (15) (limited to the part pertaining to that item) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2, apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions.
machine translation, not official
### 第六条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
caption: machine translation, not official
suppl-5081-2/art-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-6
**第一項** 次項に定めるものを除き、新法の規定中法人の事業税に関する部分（新法第七十二条の六十九の二の規定を除く。）は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-5081-2/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-6/par-1
Except as provided for in the following paragraph, the provisions of the New Act concerning corporate enterprise tax (excluding the provisions of Article 72-69-2 of the New Act) apply to corporate enterprise tax for business years that begin on or after 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.
machine translation, not official
**第二項** 銀行等保有株式取得機構が行う事業に対する施行日から令和十八年三月三十一日までの間に開始する各事業年度分の事業税に係る地方税法第七十二条の二十一第一項の規定の適用については、同項中「との合計額」とあるのは、「との合計額から、当該合計額に、地方税法等の一部を改正する法律（令和八年法律第二号）の施行の日から令和九年三月三十一日までの間に開始する事業年度にあつては二十分の十九を、同年四月一日から令和十年三月三十一日までの間に開始する事業年度にあつては十分の九を、同年四月一日から令和十一年三月三十一日までの間に開始する事業年度にあつては十分の八を、同年四月一日から令和十二年三月三十一日までの間に開始する事業年度にあつては十分の七を、同年四月一日から令和十三年三月三十一日までの間に開始する事業年度にあつては十分の六を、同年四月一日から令和十四年三月三十一日までの間に開始する事業年度にあつては十分の五を、同年四月一日から令和十五年三月三十一日までの間に開始する事業年度にあつては十分の四を、同年四月一日から令和十六年三月三十一日までの間に開始する事業年度にあつては十分の三を、同年四月一日から令和十七年三月三十一日までの間に開始する事業年度にあつては十分の二を、同年四月一日から令和十八年三月三十一日までの間に開始する事業年度にあつては十分の一をそれぞれ乗じて得た金額をそれぞれ控除して得た額」とする。この場合において、同条第二項の規定は、適用しない。
suppl-5081-2/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-6/par-2
With regard to the application of Article 72-21, paragraph (1) of the Local Tax Act to enterprise tax for each business year beginning during the period from the Effective Date to March 31, 2036 on the business conducted by the Banks' Shareholdings Purchase Corporation, the phrase "the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year" in that paragraph is deemed to be replaced with "the amount obtained by deducting, from the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year, the amount obtained by multiplying that total amount by 19/20 for a business year beginning during the period from the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) to March 31, 2027, by 9/10 for a business year beginning during the period from April 1 of the same year to March 31, 2028, by 8/10 for a business year beginning during the period from April 1 of the same year to March 31, 2029, by 7/10 for a business year beginning during the period from April 1 of the same year to March 31, 2030, by 6/10 for a business year beginning during the period from April 1 of the same year to March 31, 2031, by 5/10 for a business year beginning during the period from April 1 of the same year to March 31, 2032, by 4/10 for a business year beginning during the period from April 1 of the same year to March 31, 2033, by 3/10 for a business year beginning during the period from April 1 of the same year to March 31, 2034, by 2/10 for a business year beginning during the period from April 1 of the same year to March 31, 2035, and by 1/10 for a business year beginning during the period from April 1 of the same year to March 31, 2036, respectively". In this case, the provisions of paragraph (2) of that Article do not apply.
machine translation, not official
### 第八条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
caption: machine translation, not official
suppl-5081-2/art-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-8
**第一項** 別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分（新法第七十三条の三十七の二の規定を除く。）は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-5081-2/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-8/par-1
Except as otherwise provided, the provisions of the New Act concerning real property acquisition tax (excluding the provisions of Article 73-37-2 of the New Act) 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.
machine translation, not official
**第四項** 新法附則第十一条第七項の規定は、附則第一条第十三号に掲げる規定の施行の日以後の不動産の取得に対して課すべき不動産取得税について適用し、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-5081-2/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-8/par-4
The provisions of Article 11, paragraph (7) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after the date of enforcement of the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before that date.
machine translation, not official
**第六項** 新法附則第五十一条第一項に規定する代替家屋の取得が令和八年四月一日から令和九年三月三十一日までの間に行われる場合における同項の規定の適用については、同項中「家屋（福島県の区域内に所在し、又は所在していたものに限る。」とあるのは、「家屋（」とする。
suppl-5081-2/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-8/par-6
With regard to the application of Article 51, paragraph (1) of the Supplementary Provisions of the New Act in the case where the acquisition of the replacement house prescribed in that paragraph takes place during the period from April 1, 2026 to March 31, 2027, the phrase "house that was destroyed or damaged due to the Great East Japan Earthquake (limited to one located, or that was located, within the area of Fukushima Prefecture" in that paragraph is deemed to be replaced with "house that was destroyed or damaged due to the Great East Japan Earthquake (".
machine translation, not official
**第七項** 新法附則第五十一条第二項に規定する土地の取得が令和八年四月一日から令和九年三月三十一日までの間に行われる場合における同項の規定の適用については、同項中「土地（福島県の区域内にあるものに限る。」とあるのは、「土地（」とする。
suppl-5081-2/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-8/par-7
With regard to the application of Article 51, paragraph (2) of the Supplementary Provisions of the New Act in the case where the acquisition of the land prescribed in that paragraph takes place during the period from April 1, 2026 to March 31, 2027, the phrase "land that was used as the site of a house that was destroyed or damaged due to the Great East Japan Earthquake (limited to land within the area of Fukushima Prefecture" in that paragraph is deemed to be replaced with "land that was used as the site of a house that was destroyed or damaged due to the Great East Japan Earthquake (".
machine translation, not official
### 第九条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
caption: machine translation, not official
suppl-5081-2/art-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-9
**第一項** 施行日前に地方税法第百四十四条の二第一項若しくは第二項に規定する軽油の引取り、同条第三項の燃料炭化水素油の販売、同条第四項の軽油若しくは燃料炭化水素油の販売、同条第五項の炭化水素油の消費若しくは同法第百四十四条の三第一項各号の軽油の消費、譲渡若しくは輸入が行われた場合又は施行日前に軽油引取税の特別徴収義務者が同法第百四十四条の二第六項の規定に該当するに至った場合において課する軽油引取税の税率については、なお従前の例による。
suppl-5081-2/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-9/par-1
With regard to the rate of light oil delivery tax to be imposed in the case where the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the Local Tax Act, the sale of fuel hydrocarbon oil under paragraph (3) of that Article, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, or the consumption, transfer or import of light oil under the items of Article 144-3, paragraph (1) of that Act is carried out before the Effective Date, or in the case where a special collection agent for light oil delivery tax has come to fall under the provisions of Article 144-2, paragraph (6) of that Act before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
caption: machine translation, not official
suppl-5081-2/art-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-10
**第一項** 新法の規定中自動車税に関する部分（新法第百六十九条の二の規定を除く。）は、令和八年度以後の年度分の自動車税について適用する。
suppl-5081-2/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-10/par-1
The provisions of the New Act concerning automobile tax (excluding the provisions of Article 169-2 of the New Act) apply to automobile tax for fiscal year 2026 and thereafter.
machine translation, not official
**第二項** 施行日前の自動車の取得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。
suppl-5081-2/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-10/par-2
For the environmental performance levy of automobile tax imposed on the acquisition of motor vehicles before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 前項の規定によりなお従前の例によることとされた旧法第百六十四条第一項、第百六十五条第一項又は附則第五十三条の二第三項の規定により納税義務を免除される自動車税の環境性能割に係る地方団体の徴収金に係る旧法第百六十四条第六項、第百六十五条第二項若しくは附則第五十三条の二第四項の規定による還付又は旧法第百六十四条第七項（旧法第百六十五条第三項において準用する場合を含む。）若しくは附則第五十三条の二第五項の規定による充当については、なお従前の例による。
suppl-5081-2/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-10/par-3
With regard to the refund under the provisions of Article 164, paragraph (6), Article 165, paragraph (2) or Article 53-2, paragraph (4) of the Supplementary Provisions of the Former Act, or the appropriation under the provisions of Article 164, paragraph (7) of the Former Act (including as applied mutatis mutandis pursuant to Article 165, paragraph (3) of the Former Act) or Article 53-2, paragraph (5) of the Supplementary Provisions of the Former Act, pertaining to local government levies on the environmental performance levy of automobile tax for which tax liability is exempted pursuant to the provisions of Article 164, paragraph (1), Article 165, paragraph (1) or Article 53-2, paragraph (3) of the Supplementary Provisions of the Former Act, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
machine translation, not official
**第四項** 令和七年度以前の年度分の自動車税の種別割については、なお従前の例による。
suppl-5081-2/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-10/par-4
For the type-based levy of automobile tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.
machine translation, not official
**第五項** 前項の規定によりなお従前の例によることとされた旧法附則第五十四条第三項の規定により納税義務を免除される令和元年度から令和三年度までの各年度分の自動車税の種別割に係る地方団体の徴収金に係る同条第四項の規定による還付又は同条第五項の規定による充当については、なお従前の例による。
suppl-5081-2/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-10/par-5
With regard to the refund under the provisions of Article 54, paragraph (4) of the Supplementary Provisions of the Former Act or the appropriation under the provisions of paragraph (5) of that Article, pertaining to local government levies on the type-based levy of automobile tax for each fiscal year from fiscal year 2019 through fiscal year 2021 for which tax liability is exempted pursuant to the provisions of Article 54, paragraph (3) of the Supplementary Provisions of the Former Act, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
machine translation, not official
**第六項** 新法附則第五十四条第一項の規定の適用については、総務大臣が地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条の規定による改正前の地方税法（以下「二十八年旧法」という。）附則第五十二条第二項第一号の規定により指定して公示した同号に規定する自動車持出困難区域（以下この項及び附則第十五条第六項において「旧自動車持出困難区域」という。）は総務大臣が新法附則第五十四条第一項の規定により指定して公示した同項に規定する自動車等持出困難区域（以下この項及び附則第十五条第六項において「自動車等持出困難区域」という。）と、同号の規定による旧自動車持出困難区域を指定する旨の公示があった日（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成二十四年法律第十七号）の施行の日以後最初に総務大臣が二十八年旧法附則第五十二条第二項第一号の規定により指定して公示した旧自動車持出困難区域にあっては、平成二十三年三月十一日）は新法附則第五十四条第一項の規定による自動車等持出困難区域を指定する旨の公示があった日と、それぞれみなす。
suppl-5081-2/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-10/par-6
With regard to the application of Article 54, paragraph (1) of the Supplementary Provisions of the New Act, the area where removing motor vehicles is difficult prescribed in Article 52, paragraph (2), item (i) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter referred to as the "2016 Former Act") that the Minister for Internal Affairs and Communications designated and publicly notified pursuant to the provisions of that item (hereinafter in this paragraph and Article 15, paragraph (6) of the Supplementary Provisions referred to as the "former area where removing motor vehicles is difficult") is deemed to be the area where removing motor vehicles, etc. is difficult prescribed in Article 54, paragraph (1) of the Supplementary Provisions of the New Act that the Minister for Internal Affairs and Communications designated and publicly notified pursuant to the provisions of that paragraph (hereinafter in this paragraph and Article 15, paragraph (6) of the Supplementary Provisions referred to as the "area where removing motor vehicles, etc. is difficult"), and the date on which public notice designating the former area where removing motor vehicles is difficult was given pursuant to the provisions of that item (in the case of the former area where removing motor vehicles is difficult that the Minister for Internal Affairs and Communications first designated and publicly notified pursuant to the provisions of Article 52, paragraph (2), item (i) of the Supplementary Provisions of the 2016 Former Act on or after the date of enforcement of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 17 of 2012), March 11, 2011) is deemed to be the date on which public notice designating the area where removing motor vehicles, etc. is difficult was given pursuant to the provisions of Article 54, paragraph (1) of the Supplementary Provisions of the New Act, respectively.
machine translation, not official
### 第十一条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
caption: machine translation, not official
suppl-5081-2/art-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11
**第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分（新法第三百三十二条の二の規定を除く。）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。
suppl-5081-2/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-1
Except as otherwise provided, the provisions of the New Act concerning individual municipal inhabitant tax (excluding the provisions of Article 332-2 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.
machine translation, not official
**第二項** 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。）の規定は、令和九年度以後の年度分の個人の市町村民税について適用し、令和八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。
suppl-5081-2/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-2
The provisions of Article 292, paragraph (1) of the New Act (limited to the part pertaining to items (vii) and (ix)) apply to individual municipal inhabitant tax for fiscal 2027 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal 2026.
machine translation, not official
**第四項** 新法第三百十四条の七第二項に規定する指定対象期間（次項において「指定対象期間」という。）の初日が次の表の上欄に掲げる期間に属する場合における同条第二項の規定の適用については、同項第二号イ中「百分の六十」とあるのは、それぞれ同表の下欄に掲げる字句とする。
一号施行日から令和九年九月三十日まで 百分の五十二・五
令和九年十月一日から令和十年九月三十日まで 百分の五十五
令和十年十月一日から令和十一年九月三十日まで 百分の五十七・五
suppl-5081-2/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-4
In the case where the first day of the designation period prescribed in Article 314-7, paragraph (2) of the New Act (referred to as the "designation period" in the following paragraph) falls within a period set forth in the left-hand column of the following table, with regard to the application of paragraph (2) of that Article, the phrase "60 percent" in item (ii), (a) of that paragraph is deemed to be replaced with the phrase set forth respectively in the right-hand column of that table.
From the Item 1 Effective Date to September 30, 2027 52.5 percent
From October 1, 2027 to September 30, 2028 55 percent
From October 1, 2028 to September 30, 2029 57.5 percent
machine translation, not official
**第五項** 指定対象期間の初日が一号施行日から令和十一年九月三十日までの期間に属する場合における新法第三百十四条の七第二項の規定の適用については、同項第五号中「指定対象期間の初日前四年以内」とあるのは、「令和七年十月一日から指定対象期間の初日の前日までの間」とする。
suppl-5081-2/art-11/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-5
With regard to the application of Article 314-7, paragraph (2) of the New Act in the case where the first day of the designation period falls within the period from the Item 1 Effective Date to September 30, 2029, the phrase "within four years before the first day of the designation period" in item (v) of that paragraph is deemed to be replaced with "during the period from October 1, 2025 to the day before the first day of the designation period".
machine translation, not official
**第六項** 新法第三百十四条の七第五項及び第六項の規定は、都道府県等（同条第一項第一号に規定する都道府県等をいう。以下この項において同じ。）が施行日以後において同条第二項に規定する基準のいずれかに適合しなくなった若しくは施行日以後において当該基準のいずれかに適合していなかったと総務大臣が認めるとき又は都道府県等が施行日以後において同条第四項の規定による報告をせず、若しくは虚偽の報告をしたときについて適用し、都道府県等が施行日前において旧法第三百十四条の七第二項に規定する基準のいずれかに適合しなくなった若しくは施行日前において当該基準のいずれかに適合していなかったと総務大臣が認めるとき又は都道府県等が施行日前において同条第五項の規定による報告をせず、若しくは虚偽の報告をしたときについては、なお従前の例による。
suppl-5081-2/art-11/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-6
The provisions of Article 314-7, paragraphs (5) and (6) of the New Act apply where the Minister for Internal Affairs and Communications finds that a prefecture, etc. (meaning a prefecture, etc. prescribed in paragraph (1), item (i) of that Article; the same applies hereinafter in this paragraph) has ceased to conform to any of the standards prescribed in paragraph (2) of that Article on or after the Effective Date or had not conformed to any of those standards on or after the Effective Date, or where a prefecture, etc. has failed to make the report under the provisions of paragraph (4) of that Article, or has made a false report, on or after the Effective Date, and for cases where the Minister for Internal Affairs and Communications finds that a prefecture, etc. has ceased to conform to any of the standards prescribed in Article 314-7, paragraph (2) of the Former Act before the Effective Date or had not conformed to any of those standards before the Effective Date, or where a prefecture, etc. has failed to make the report under the provisions of paragraph (5) of that Article, or has made a false report, before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 施行日から一号施行日の前日までの間における新法第三百十四条の七第六項の規定の適用については、同項中「指定の取消しを受ける」とあるのは、「同項の規定による指定の取消し（以下この条において「指定の取消し」という。）を受ける」とする。
suppl-5081-2/art-11/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-7
With regard to the application of Article 314-7, paragraph (6) of the New Act during the period from the Effective Date to the day before the Item 1 Effective Date, the phrase "subject to revocation of designation" in that paragraph is deemed to be replaced with "subject to revocation of designation under the provisions of that paragraph (hereinafter in this Article referred to as 'revocation of designation')".
machine translation, not official
**第八項** 九年一月新法第三百十四条の七第十一項及び附則第五条の五第二項の規定は、令和十年度以後の年度分の個人の市町村民税について適用し、令和九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。
suppl-5081-2/art-11/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-8
The provisions of Article 314-7, paragraph (11) of the January 2027 New Act and Article 5-5, paragraph (2) of the Supplementary Provisions of the January 2027 New Act apply to individual municipal inhabitant tax for fiscal 2028 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal 2027.
machine translation, not official
**第九項** 新法第三百十七条の三の三第一項及び第二項の規定は、二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条第一項の規定による申告書について適用し、二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。
suppl-5081-2/art-11/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-9
The provisions of Article 317-3-3, paragraphs (1) and (2) of the New Act apply to the return under paragraph (1) of that Article submitted with respect to public pensions, etc. to be received on or after the Item 2 Effective Date, and the provisions then in force continue to govern the return under Article 317-3-3, paragraph (1) of the Former Act submitted with respect to public pensions, etc. to be received before the Item 2 Effective Date.
machine translation, not official
**第十項** 九年一月新法附則第五条の四第五項から第八項までの規定は、市町村民税の所得割の納税義務者が令和八年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋（同条第十六項の規定により同条第一項に規定する居住用家屋とみなされる同条第十六項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第十七項の規定により同条第一項に規定する既存住宅とみなされる同条第十七項に規定する特例既存住宅及び同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（同条第十七項の規定により同条第一項に規定する増改築等をした家屋とみなされる同条第十七項に規定する特例増改築等をした家屋を含み、当該増改築等又は当該特例増改築等に係る部分に限る。）又は同条第六項に規定する認定住宅等（同条第十八項の規定により同条第六項に規定する認定住宅等とみなされる同条第十八項に規定する特例認定住宅等を含む。）を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、市町村民税の所得割の納税義務者が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋（同条第二十項の規定により同条第一項に規定する居住用家屋とみなされる同条第二十項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（当該増改築等に係る部分に限る。）又は同条第十項に規定する認定住宅等（同条第二十一項の規定により同条第十項に規定する認定住宅等とみなされる同条第二十一項に規定する特例認定住宅等を含む。）を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-5081-2/art-11/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-10
The provisions of Article 5-4, paragraphs (5) through (8) of the Supplementary Provisions of the January 2027 New Act apply where a person liable for tax for the income levy of municipal inhabitant tax, on or after January 1, 2026, uses as their residence, as provided in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a dwelling eligible for the special measure prescribed in paragraph (16) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to paragraph (16) of that Article), an existing house (including a special-case existing house prescribed in paragraph (17) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (17) of that Article and a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (35) of that Article), a house that has undergone extension, rebuilding, etc. (including a house that has undergone special-case extension, rebuilding, etc. prescribed in paragraph (17) of that Article that is deemed to be a house that has undergone extension, rebuilding, etc. prescribed in paragraph (1) of that Article pursuant to paragraph (17) of that Article, and limited to the part pertaining to that extension, rebuilding, etc. or that special-case extension, rebuilding, etc.), or a certified house, etc. prescribed in paragraph (6) of that Article (including a special-case certified house, etc. prescribed in paragraph (18) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (6) of that Article pursuant to paragraph (18) of that Article), and the provisions then in force continue to govern where a person liable for tax for the income levy of municipal inhabitant tax, before that date, used as their residence, as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a dwelling eligible for the special measure prescribed in paragraph (20) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to paragraph (20) of that Article), an existing house (including a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (35) of that Article), a house that has undergone extension, rebuilding, etc. (limited to the part pertaining to that extension, rebuilding, etc.), or a certified house, etc. prescribed in paragraph (10) of that Article (including a special-case certified house, etc. prescribed in paragraph (21) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (10) of that Article pursuant to paragraph (21) of that Article).
machine translation, not official
**第十四項** 次項に定めるものを除き、新法の規定中法人の市町村民税に関する部分（新法第三百三十二条の二の規定を除く。）は、施行日以後に開始する事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税については、なお従前の例による。
suppl-5081-2/art-11/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-14
Except as provided for in the following paragraph, the provisions of the New Act concerning corporate municipal inhabitant tax (excluding the provisions of Article 332-2 of the New Act) apply to corporate municipal inhabitant tax for business years that begin on or after the Effective Date, and for corporate municipal inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 所得税法等改正法附則第五十四条の規定によりなお従前の例によることとされた旧租税特別措置法第四十二条の十二第一項又は第二項の規定の適用を受け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規定に係る部分に限る。）及び附則第八条第七項（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。
suppl-5081-2/art-11/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-15
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 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (7) 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, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, for which the provisions then in force continue to govern pursuant to the provisions of Article 54 of the Supplementary Provisions of the Income Tax Act Amendment Act, apply, the provisions then in force continue to govern.
machine translation, not official
### 第十二条
suppl-5081-2/art-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-12
**第一項** 第二条の規定による改正後の地方税法第二百九十二条第一項第四号（新租税特別措置法第四十二条の十二の七の規定に係る部分に限る。）並びに附則第八条第十四項（同号の規定に係る部分に限る。）及び第十五項（同号の規定に係る部分に限る。）の規定は、附則第一条第十号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税について適用する。
suppl-5081-2/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-12/par-1
The provisions of Article 292, paragraph (1), item (iv) of the Local Tax Act as amended by the provisions of Article 2 (limited to the part pertaining to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation), and Article 8, paragraphs (14) (limited to the part pertaining to that item) and (15) (limited to the part pertaining to that item) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2, apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions.
machine translation, not official
### 第十四条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
caption: machine translation, not official
suppl-5081-2/art-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14
**第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分（新法第三百七十四条の二（地方税法第七百四十五条第一項において準用する場合を含む。）の規定を除く。）は、令和八年度以後の年度分の固定資産税について適用し、令和七年度分までの固定資産税については、なお従前の例による。
suppl-5081-2/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-1
Except as otherwise provided, the provisions of the New Act concerning fixed assets tax (excluding the provisions of Article 374-2 of the New Act (including as applied mutatis mutandis pursuant to Article 745, paragraph (1) of the Local Tax Act)) apply to fixed assets tax for fiscal year 2026 and thereafter, and for fixed assets tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第三百五十一条の規定は、令和九年度以後の年度分の固定資産税について適用し、令和八年度分までの固定資産税については、なお従前の例による。
suppl-5081-2/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-2
The provisions of Article 351 of the New Act apply to fixed assets tax for fiscal year 2027 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years up to fiscal year 2026.
machine translation, not official
**第三項** 令和六年四月一日から附則第一条第十一号に掲げる規定の施行の日の前日までの間に取得された同号に掲げる規定による改正前の地方税法附則第十五条第一項に規定する施設又は設備に対して課する固定資産税については、なお従前の例による。
suppl-5081-2/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-3
The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (xi) of the Supplementary Provisions that were acquired during the period from April 1, 2024 to the day before the date of enforcement of the provisions set forth in that item.
machine translation, not official
**第四項** 令和四年四月一日から令和九年三月三十一日までの間に取得された旧法附則第十五条第六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、同項の規定は、なおその効力を有する。この場合において、同項中「令和八年三月三十一日」とあるのは、「令和九年三月三十一日」とする。
suppl-5081-2/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-4
With regard to fixed assets tax imposed on the vehicles prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2022 to March 31, 2027, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027".
machine translation, not official
**第五項** 令和五年四月一日から附則第一条第十三号に掲げる規定の施行の日の前日までの間に取得された同号に掲げる規定による改正前の地方税法附則第十五条第十三項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-5081-2/art-14/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-5
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions that were acquired during the period from April 1, 2023 to the day before the date of enforcement of the provisions set forth in that item.
machine translation, not official
**第六項** 令和六年四月一日から令和八年三月三十一日までの間に新設された旧法附則第十五条第十八項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
suppl-5081-2/art-14/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-6
For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2024 to March 31, 2026, the provisions then in force continue to govern.
machine translation, not official
**第七項** 令和六年四月一日から令和八年三月三十一日までの間に新たに取得された旧法附則第十五条第二十五項に規定する特定再生可能エネルギー発電設備に対して課する固定資産税については、なお従前の例による。
suppl-5081-2/art-14/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-7
For fixed assets tax imposed on the specified renewable energy power generation facilities prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2024 to March 31, 2026, the provisions then in force continue to govern.
machine translation, not official
**第八項** 平成二十八年四月一日から令和八年三月三十一日までの間に旧法附則第十五条第三十一項に規定する農地中間管理機構が同項に規定する農地中間管理権を取得した同項に規定する土地に対して課する固定資産税については、なお従前の例による。
suppl-5081-2/art-14/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-8
For fixed assets tax imposed on the land prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act for which a farmland intermediary management organization prescribed in that paragraph acquired the farmland intermediary management right prescribed in that paragraph during the period from April 1, 2016 to March 31, 2026, the provisions then in force continue to govern.
machine translation, not official
**第九項** 農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）の施行の日から令和八年三月三十一日までの間に取得された旧法附則第十五条第三十五項に規定する機械装置等に対して課する固定資産税については、なお従前の例による。
suppl-5081-2/art-14/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-9
For fixed assets tax imposed on the machinery and equipment, etc. prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) to March 31, 2026, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 平成三十年四月一日から令和八年三月三十一日までの間に旧法附則第十五条の十一第一項に規定する利便性等向上改修工事が行われた同項に規定する改修実演芸術公演施設に対して課する固定資産税については、なお従前の例による。
suppl-5081-2/art-14/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-14
For fixed assets tax imposed on the refurbished performing arts venues prescribed in Article 15-11, paragraph (1) of the Supplementary Provisions of the Former Act for which the renovation work to improve convenience, etc. prescribed in that paragraph was carried out during the period from April 1, 2018 to March 31, 2026, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 令和八年四月一日から令和九年三月三十一日までの間に取得（共有持分の取得を含む。）が行われた新法附則第五十六条第十項に規定する土地に対して課する固定資産税に係る同項の規定の適用については、同項中「被災住宅用地（福島県の区域内にあるものに限る。）」とあるのは、「被災住宅用地」とする。
suppl-5081-2/art-14/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-15
With regard to the application of Article 56, paragraph (10) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the land prescribed in that paragraph that was acquired (including the acquisition of a share of co-ownership) during the period from April 1, 2026 to March 31, 2027, the phrase "disaster-stricken residential land (limited to that within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "disaster-stricken residential land".
machine translation, not official
**第十六項** 平成二十三年三月十一日から令和八年三月三十一日までの間に取得（共有持分の取得を含む。）が行われた旧法附則第五十六条第十項に規定する土地に対して課する固定資産税については、なお従前の例による。
suppl-5081-2/art-14/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-16
For fixed assets tax imposed on the land prescribed in Article 56, paragraph (10) of the Supplementary Provisions of the Former Act that was acquired (including the acquisition of a share of co-ownership) during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern.
machine translation, not official
**第十七項** 令和八年四月一日から令和九年三月三十一日までの間に取得され、又は改築された新法附則第五十六条第十一項に規定する家屋に対して課する固定資産税に係る同項の規定の適用については、同項中「家屋（福島県の区域内に所在し、又は所在していたものに限る。）」とあるのは、「家屋」とする。
suppl-5081-2/art-14/par-17 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-17
With regard to the application of Article 56, paragraph (11) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the houses prescribed in that paragraph that were acquired or reconstructed during the period from April 1, 2026 to March 31, 2027, the phrase "house destroyed or damaged due to the Great East Japan Earthquake (limited to one located, or that was located, within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "house destroyed or damaged due to the Great East Japan Earthquake".
machine translation, not official
**第十八項** 平成二十三年三月十一日から令和八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五十六条第十一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。
suppl-5081-2/art-14/par-18 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-18
For fixed assets tax imposed on the houses prescribed in Article 56, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern.
machine translation, not official
**第十九項** 平成二十八年四月一日から令和九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五十六条第十二項に規定する償却資産に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、同項中「令和八年三月三十一日」とあるのは「令和九年三月三十一日」と、「附則第十五条（第二十一項を除く。）」とあるのは「附則第十五条（第二十項を除く。）」とする。
suppl-5081-2/art-14/par-19 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-19
For fixed assets tax imposed on the depreciable assets prescribed in Article 56, paragraph (12) 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, 2016 to March 31, 2027, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027", and the phrase "Article 15 of the Supplementary Provisions (excluding paragraph (21))" is deemed to be replaced with "Article 15 of the Supplementary Provisions (excluding paragraph (20))".
machine translation, not official
**第二十項** 前項の規定の適用がある場合における新法附則第五十六条第十五項の規定の適用については、同項中「前項」とあるのは「前項又は地方税法等の一部を改正する法律（令和八年法律第二号）附則第十四条第十九項の規定によりなおその効力を有することとされた同法第一条の規定による改正前の地方税法附則第五十六条第十二項」と、「附則第五十六条第十四項」とあるのは「附則第五十六条第十四項若しくは地方税法等の一部を改正する法律（令和八年法律第二号）附則第十四条第十九項の規定によりなおその効力を有することとされた同法第一条の規定による改正前の地方税法附則第五十六条第十二項」とする。
suppl-5081-2/art-14/par-20 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-20
In the case where the provisions of the preceding paragraph apply, with regard to the application of Article 56, paragraph (15) of the Supplementary Provisions of the New Act, the phrase "the preceding paragraph" in that paragraph is deemed to be replaced with "the preceding paragraph or Article 56, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026), which is to remain in force pursuant to the provisions of Article 14, paragraph (19) of the Supplementary Provisions of that Act", and the phrase "Article 56, paragraph (14) of the Supplementary Provisions" is deemed to be replaced with "Article 56, paragraph (14) of the Supplementary Provisions or Article 56, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026), which is to remain in force pursuant to the provisions of Article 14, paragraph (19) of the Supplementary Provisions of that Act".
machine translation, not official
### 第十五条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax
caption: machine translation, not official
suppl-5081-2/art-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-15
**第一項** 新法の規定中軽自動車税に関する部分（新法第四百六十一条の二の規定を除く。）は、令和八年度以後の年度分の軽自動車税について適用する。
suppl-5081-2/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-15/par-1
The provisions of the New Act concerning light motor vehicle tax (excluding the provisions of Article 461-2 of the New Act) apply to light motor vehicle tax for fiscal year 2026 and thereafter.
machine translation, not official
**第二項** 施行日前の三輪以上の軽自動車の取得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。
suppl-5081-2/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-15/par-2
For the environmental performance levy of light motor vehicle tax imposed on the acquisition of light motor vehicles with three or more wheels before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 前項の規定によりなお従前の例によることとされた旧法第四百五十八条第一項、第四百五十九条第一項又は附則第五十七条第三項の規定により納税義務を免除される軽自動車税の環境性能割に係る地方団体の徴収金に係る旧法第四百五十八条第六項、第四百五十九条第二項若しくは附則第五十七条第四項の規定による還付又は旧法第四百五十八条第七項（旧法第四百五十九条第三項において準用する場合を含む。）若しくは附則第五十七条第五項の規定による充当については、なお従前の例による。
suppl-5081-2/art-15/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-15/par-3
With regard to the refund under the provisions of Article 458, paragraph (6), Article 459, paragraph (2) or Article 57, paragraph (4) of the Supplementary Provisions of the Former Act, or the appropriation under the provisions of Article 458, paragraph (7) of the Former Act (including as applied mutatis mutandis pursuant to Article 459, paragraph (3) of the Former Act) or Article 57, paragraph (5) of the Supplementary Provisions of the Former Act, pertaining to local government levies on the environmental performance levy of light motor vehicle tax for which tax liability is exempted pursuant to the provisions of Article 458, paragraph (1), Article 459, paragraph (1) or Article 57, paragraph (3) of the Supplementary Provisions of the Former Act, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
machine translation, not official
**第四項** 令和七年度以前の年度分の軽自動車税の種別割については、なお従前の例による。
suppl-5081-2/art-15/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-15/par-4
For the type-based levy of light motor vehicle tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.
machine translation, not official
**第五項** 前項の規定によりなお従前の例によることとされた旧法附則第五十八条第五項、第七項又は第九項の規定により納税義務を免除される令和二年度分及び令和三年度分の軽自動車税の種別割に係る地方団体の徴収金に係る同条第十項の規定による還付又は同条第十一項の規定による充当については、なお従前の例による。
suppl-5081-2/art-15/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-15/par-5
With regard to the refund under the provisions of Article 58, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under the provisions of paragraph (11) of that Article, pertaining to local government levies on the type-based levy of light motor vehicle tax for fiscal year 2020 and fiscal year 2021 for which tax liability is exempted pursuant to the provisions of paragraph (5), (7) or (9) of that Article, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
machine translation, not official
**第六項** 新法附則第五十八条第一項から第三項までの規定の適用については、旧自動車持出困難区域は自動車等持出困難区域と、二十八年旧法附則第五十二条第二項第一号の規定による旧自動車持出困難区域を指定する旨の公示があった日（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律の施行の日以後最初に総務大臣が同号の規定により指定して公示した旧自動車持出困難区域にあっては、平成二十三年三月十一日）は新法附則第五十四条第一項の規定による自動車等持出困難区域を指定する旨の公示があった日と、それぞれみなす。
suppl-5081-2/art-15/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-15/par-6
With regard to the application of Article 58, paragraphs (1) through (3) of the Supplementary Provisions of the New Act, the former area where removing motor vehicles is difficult is deemed to be the area where removing motor vehicles, etc. is difficult, and the date on which public notice designating the former area where removing motor vehicles is difficult was given pursuant to the provisions of Article 52, paragraph (2), item (i) of the Supplementary Provisions of the 2016 Former Act (in the case of the former area where removing motor vehicles is difficult that the Minister for Internal Affairs and Communications first designated and publicly notified pursuant to the provisions of that item on or after the date of enforcement of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located, March 11, 2011) is deemed to be the date on which public notice designating the area where removing motor vehicles, etc. is difficult was given pursuant to the provisions of Article 54, paragraph (1) of the Supplementary Provisions of the New Act, respectively.
machine translation, not official
### 第十六条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-5081-2/art-16 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-16
**第一項** 新法附則第三十三条第五項の規定は、施行日以後に終了する事業年度分の法人の事業及び令和八年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに令和八年前の年分の個人の事業及び令和八年分の個人の事業で施行日前に廃止されたものに対して課する事業所税については、なお従前の例による。
suppl-5081-2/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-16/par-1
The provisions of Article 33, paragraph (5) of the Supplementary Provisions of the New Act apply to business office tax to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for 2026 and subsequent years (excluding the business of individuals abolished before the Effective Date), and for business office tax imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 2026, and the business of individuals for 2026 that was abolished before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十七条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
caption: machine translation, not official
suppl-5081-2/art-17 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17
**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（地方税法第七百二条の八第八項において準用する新法第三百七十四条の二の規定を除く。）は、令和八年度以後の年度分の都市計画税について適用し、令和七年度分までの都市計画税については、なお従前の例による。
suppl-5081-2/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17/par-1
Except as otherwise provided, the provisions of the New Act concerning city planning tax (excluding the provisions of Article 374-2 of the New Act as applied mutatis mutandis pursuant to Article 702-8, paragraph (8) of the Local Tax Act) apply to city planning tax for fiscal year 2026 and thereafter, and for city planning tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.
machine translation, not official
**第二項** 令和六年四月一日から附則第一条第十一号に掲げる規定の施行の日の前日までの間に取得された同号に掲げる規定による改正前の地方税法附則第十五条第一項に規定する施設に対して課する都市計画税については、なお従前の例による。
suppl-5081-2/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17/par-2
The provisions then in force continue to govern city planning tax imposed on facilities prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (xi) of the Supplementary Provisions that were acquired during the period from April 1, 2024 to the day before the date of enforcement of the provisions set forth in that item.
machine translation, not official
**第三項** 令和五年四月一日から附則第一条第十三号に掲げる規定の施行の日の前日までの間に取得された同号に掲げる規定による改正前の地方税法附則第十五条第十三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。
suppl-5081-2/art-17/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17/par-3
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions that were acquired during the period from April 1, 2023 to the day before the date of enforcement of the provisions set forth in that item.
machine translation, not official
**第四項** 平成二十八年四月一日から令和八年三月三十一日までの間に旧法附則第十五条第三十一項に規定する農地中間管理機構が同項に規定する農地中間管理権を取得した同項に規定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。
suppl-5081-2/art-17/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17/par-4
For city planning tax imposed on the land prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act for which a farmland intermediary management organization prescribed in that paragraph acquired the farmland intermediary management right prescribed in that paragraph during the period from April 1, 2016 to March 31, 2026, the provisions then in force continue to govern.
machine translation, not official
**第五項** 平成三十年四月一日から令和八年三月三十一日までの間に旧法附則第十五条の十一第一項に規定する利便性等向上改修工事が行われた同項に規定する改修実演芸術公演施設に対して課する都市計画税については、なお従前の例による。
suppl-5081-2/art-17/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17/par-5
For city planning tax imposed on the refurbished performing arts venues prescribed in Article 15-11, paragraph (1) of the Supplementary Provisions of the Former Act for which the renovation work to improve convenience, etc. prescribed in that paragraph was carried out during the period from April 1, 2018 to March 31, 2026, the provisions then in force continue to govern.
machine translation, not official
**第六項** 令和八年四月一日から令和九年三月三十一日までの間に取得（共有持分の取得を含む。）が行われた新法附則第五十六条第十項に規定する土地に対して課する都市計画税に係る同項の規定の適用については、同項中「被災住宅用地（福島県の区域内にあるものに限る。）」とあるのは、「被災住宅用地」とする。
suppl-5081-2/art-17/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17/par-6
With regard to the application of Article 56, paragraph (10) of the Supplementary Provisions of the New Act to city planning tax imposed on the land prescribed in that paragraph that was acquired (including the acquisition of a share of co-ownership) during the period from April 1, 2026 to March 31, 2027, the phrase "disaster-stricken residential land (limited to that within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "disaster-stricken residential land".
machine translation, not official
**第七項** 平成二十三年三月十一日から令和八年三月三十一日までの間に取得（共有持分の取得を含む。）が行われた旧法附則第五十六条第十項に規定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。
suppl-5081-2/art-17/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17/par-7
For city planning tax imposed on the land prescribed in Article 56, paragraph (10) of the Supplementary Provisions of the Former Act that was acquired (including the acquisition of a share of co-ownership) during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern.
machine translation, not official
**第八項** 令和八年四月一日から令和九年三月三十一日までの間に取得され、又は改築された新法附則第五十六条第十一項に規定する家屋に対して課する都市計画税に係る同項の規定の適用については、同項中「家屋（福島県の区域内に所在し、又は所在していたものに限る。）」とあるのは、「家屋」とする。
suppl-5081-2/art-17/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17/par-8
With regard to the application of Article 56, paragraph (11) of the Supplementary Provisions of the New Act to city planning tax imposed on the houses prescribed in that paragraph that were acquired or reconstructed during the period from April 1, 2026 to March 31, 2027, the phrase "house destroyed or damaged due to the Great East Japan Earthquake (limited to one located, or that was located, within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "house destroyed or damaged due to the Great East Japan Earthquake".
machine translation, not official
**第九項** 平成二十三年三月十一日から令和八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五十六条第十一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。
suppl-5081-2/art-17/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17/par-9
For city planning tax imposed on the houses prescribed in Article 56, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern.
machine translation, not official
### 第十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5081-2/art-19 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-19
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる地方税及びこの附則の規定によりなお効力を有することとされる旧法の規定に係る地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5081-2/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-19/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect, and to acts committed after this Act comes into effect pertaining to local tax for which the provisions then in force continue to govern pursuant to these Supplementary Provisions and local tax pertaining to the provisions of the Former Act that are to remain in force pursuant to these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第二十条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5081-2/art-20 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-20
**第一項** この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-5081-2/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-20/par-1
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
### 第二十二条（自動車税の環境性能割及び軽自動車税の環境性能割の廃止に伴う財源の確保） — Securing Financial Resources Accompanying Abolition of the Environmental Performance Levy of Automobile Tax and the Environmental Performance Levy of Light Motor Vehicle Tax
caption: machine translation, not official
suppl-5081-2/art-22 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-22
**第一項** 国は、自動車税の環境性能割及び軽自動車税の環境性能割の廃止による地方税の減収に係る安定財源を確保するための具体的な方策について検討し、その結果に基づいて所要の措置を講ずるものとする。
suppl-5081-2/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-22/par-1
The State is to examine concrete measures to secure stable financial resources for the decrease in local tax revenue resulting from the abolition of the environmental performance levy of automobile tax and the environmental performance levy of light motor vehicle tax, and take required measures based on the results.
machine translation, not official
**第二項** 国は、前項の措置が講ぜられるまでの間、同項の地方税の減収により地方団体の財政運営に支障を生ずることのないよう、必要な財政上の措置を講ずるものとする。
suppl-5081-2/art-22/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-22/par-2
Until the measures set forth in the preceding paragraph are taken, the State is to take necessary fiscal measures so that the decrease in local tax revenue in that paragraph does not impede the fiscal management of local governments.
machine translation, not official
---
## Cites
- suppl-5081-2/art-1/par-1/item-1: 附則第三条第五項 → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-5081-2/art-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-5
- suppl-5081-2/art-1/par-1/item-1: 第六項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-5081-2/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-6
- suppl-5081-2/art-1/par-1/item-1: 第十一条第四項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-5081-2/art-11/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-4
- suppl-5081-2/art-1/par-1/item-1: 第五項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-5081-2/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-5
- suppl-5081-2/art-1/par-1/item-2: 第十七号 → 地方税法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-5081-2/art-1/par-1/item-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-17
- suppl-5081-2/art-1/par-1/item-2: 第十六号 → 地方税法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-5081-2/art-1/par-1/item-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-16
- suppl-5081-2/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-5081-2/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-2
- suppl-5081-2/art-1/par-1/item-2: 第九項 → 地方税法 附則第三条第九項 (Supplementary Provisions, Article 3, paragraph (9)), suppl-5081-2/art-3/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-9
- suppl-5081-2/art-1/par-1/item-2: 第十項 → 地方税法 附則第三条第十項 (Supplementary Provisions, Article 3, paragraph (10)), suppl-5081-2/art-3/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-10
- suppl-5081-2/art-1/par-1/item-2: 第十二項 → 地方税法 附則第三条第十二項 (Supplementary Provisions, Article 3, paragraph (12)), suppl-5081-2/art-3/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-12
- suppl-5081-2/art-1/par-1/item-2: 第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-5081-2/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-2
- suppl-5081-2/art-1/par-1/item-2: 第八項から第十項まで → 地方税法 附則第十一条第十項 (Supplementary Provisions, Article 11, paragraph (10)), suppl-5081-2/art-11/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-10
- suppl-5081-2/art-1/par-1/item-2: 第八項から第十項まで → 地方税法 附則第十一条第八項 (Supplementary Provisions, Article 11, paragraph (8)), suppl-5081-2/art-11/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-8
- suppl-5081-2/art-1/par-1/item-2: 第八項から第十項まで → 地方税法 附則第十一条第九項 (Supplementary Provisions, Article 11, paragraph (9)), suppl-5081-2/art-11/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-9
- suppl-5081-2/art-1/par-1/item-3: 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-5081-2/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-5
- suppl-5081-2/art-1/par-1/item-3: 附則第十四条第二項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-5081-2/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-2
- suppl-5081-2/art-1/par-1/item-9: 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-5081-2/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-5
- suppl-5081-2/art-1/par-1/item-10: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-5081-2/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-4
- suppl-5081-2/art-1/par-1/item-10: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5081-2/art-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-12
- suppl-5081-2/art-1/par-1/item-11: 附則第十四条第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-5081-2/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-3
- suppl-5081-2/art-1/par-1/item-11: 第十七条第二項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-5081-2/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17/par-2
- suppl-5081-2/art-1/par-1/item-13: 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-5081-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-8/par-4
- suppl-5081-2/art-1/par-1/item-13: 第十四条第五項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-5081-2/art-14/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-5
- suppl-5081-2/art-1/par-1/item-13: 第十七条第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-5081-2/art-17/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-17/par-3
- suppl-5081-2/art-3/par-1: 地方税法第四十一条第四項 → 地方税法 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-3#art-41/par-4
- suppl-5081-2/art-3/par-1: 新法第三百三十二条の二 → 地方税法 第三百三十二条の二 (Article 332-2), art-332-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332-2
- suppl-5081-2/art-3/par-1: 新法第七十一条の二十の二 → 地方税法 第七十一条の二十の二 (Article 71-20-2), art-71-20-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-71-16#art-71-20-2
- suppl-5081-2/art-3/par-1: 第七十一条の四十一の二 → 地方税法 第七十一条の四十一の二 (Article 71-41-2), art-71-41-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-71-38#art-71-41-2
- suppl-5081-2/art-3/par-1: 第七十一条の六十一の二 → 地方税法 第七十一条の六十一の二 (Article 71-61-2), art-71-61-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-71-61#art-71-61-2
- suppl-5081-2/art-3/par-1: 第七百三十九条の六 → 地方税法 第七百三十九条の六 (Article 739-6), art-739-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-5/from-art-739-6#art-739-6
- suppl-5081-2/art-3/par-2: 新法第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-23#art-23/par-1
- suppl-5081-2/art-3/par-2: 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_508AC0000000002/text/ch-2/sec-1/from-art-23#art-23/par-1/item-7
- suppl-5081-2/art-3/par-2: 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_508AC0000000002/text/ch-2/sec-1/from-art-23#art-23/par-1/item-9
- suppl-5081-2/art-3/par-5: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2
- suppl-5081-2/art-3/par-5: 次項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-5081-2/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-6
- suppl-5081-2/art-3/par-5: 同項第二号 → 地方税法 第三十七条の二第二項第二号 (Article 37-2, paragraph (2), item (ii)), art-37-2/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-2
- suppl-5081-2/art-3/par-5: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5081-2/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-1
- suppl-5081-2/art-3/par-5: 第八項 → 地方税法 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-5081-2/art-3/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-8
- suppl-5081-2/art-3/par-5: 附則第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5081-2/art-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11
- suppl-5081-2/art-3/par-6: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2
- suppl-5081-2/art-3/par-6: 同項第五号 → 地方税法 第三十七条の二第二項第五号 (Article 37-2, paragraph (2), item (v)), art-37-2/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-5
- suppl-5081-2/art-3/par-7: 新法第三十七条の二第五項 → 地方税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2/par-5
- suppl-5081-2/art-3/par-7: 第六項 → 地方税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2/par-6
- suppl-5081-2/art-3/par-7: 同条第一項第一号 → 地方税法 第三十七条の二第一項第一号 (Article 37-2, paragraph (1), item (i)), art-37-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-1
- suppl-5081-2/art-3/par-7: この項 → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-5081-2/art-3/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-7
- suppl-5081-2/art-3/par-7: 同条第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2
- suppl-5081-2/art-3/par-7: 同条第四項 → 地方税法 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2/par-4
- suppl-5081-2/art-3/par-8: 新法第三十七条の二第六項 → 地方税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2/par-6
- suppl-5081-2/art-3/par-8: この条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-5081-2/art-3/par-9: 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-5081-2/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-2
- suppl-5081-2/art-3/par-9: 第十二項 → 地方税法 附則第三条第十二項 (Supplementary Provisions, Article 3, paragraph (12)), suppl-5081-2/art-3/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-12
- suppl-5081-2/art-3/par-9: 附則第十一条第八項 → 地方税法 附則第十一条第八項 (Supplementary Provisions, Article 11, paragraph (8)), suppl-5081-2/art-11/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-8
- suppl-5081-2/art-3/par-9: 第十項 → 地方税法 附則第十一条第十項 (Supplementary Provisions, Article 11, paragraph (10)), suppl-5081-2/art-11/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-10
- suppl-5081-2/art-3/par-9: 第三十七条の二第十一項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11
- suppl-5081-2/art-3/par-9: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-3/par-10: 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_508AC0000000002/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1
- suppl-5081-2/art-3/par-10: 第二項 → 地方税法 第四十五条の三の三第二項 (Article 45-3-3, paragraph (2)), art-45-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-2
- suppl-5081-2/art-3/par-10: 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-5081-2/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-2
- suppl-5081-2/art-3/par-10: この項 → 地方税法 附則第三条第十項 (Supplementary Provisions, Article 3, paragraph (10)), suppl-5081-2/art-3/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-10
- suppl-5081-2/art-3/par-10: 附則第十一条第九項 → 地方税法 附則第十一条第九項 (Supplementary Provisions, Article 11, paragraph (9)), suppl-5081-2/art-11/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-9
- suppl-5081-2/art-3/par-10: 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-5081-2/art-3/par-11: 新法第七十一条の二十五 → 地方税法 第七十一条の二十五 (Article 71-25), art-71-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-71-16#art-71-25
- suppl-5081-2/art-3/par-11: 第七十一条の二十六第一項 → 地方税法 第七十一条の二十六第一項 (Article 71-26, paragraph (1)), art-71-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-71-26#art-71-26/par-1
- suppl-5081-2/art-3/par-11: 地方税法第七十一条の十第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-71-7#art-71-10/par-2
- suppl-5081-2/art-3/par-12: 九年一月新法附則第五条の四第一項から第四項まで → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-3/par-12: 九年一月新法附則第五条の四第一項から第四項まで → 地方税法 附則第五条の四第二項 (Supplementary Provisions, Article 5-4, paragraph (2)), suppl-3251-226/art-5-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-3/par-12: 九年一月新法附則第五条の四第一項から第四項まで → 地方税法 附則第五条の四第三項 (Supplementary Provisions, Article 5-4, paragraph (3)), suppl-3251-226/art-5-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-3/par-12: 九年一月新法附則第五条の四第一項から第四項まで → 地方税法 附則第五条の四第四項 (Supplementary Provisions, Article 5-4, paragraph (4)), suppl-3251-226/art-5-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-3/par-12: この項 → 地方税法 附則第三条第十二項 (Supplementary Provisions, Article 3, paragraph (12)), suppl-5081-2/art-3/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-12
- suppl-5081-2/art-3/par-12: 第十八項 → 地方税法 附則第三条第十八項 (Supplementary Provisions, Article 3, paragraph (18)), suppl-5081-2/art-3/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-18
- suppl-5081-2/art-3/par-12: 附則第十一条第十五項 → 地方税法 附則第十一条第十五項 (Supplementary Provisions, Article 11, paragraph (15)), suppl-5081-2/art-11/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-15
- suppl-5081-2/art-3/par-12: 第七条 → e-Gov law 508AC0000000012, 第七条 (Article 7), art-7 — not held in this collection
- suppl-5081-2/art-3/par-12: 次条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-5081-2/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-4
- suppl-5081-2/art-3/par-12: 第十一条から第十三条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5081-2/art-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11
- suppl-5081-2/art-3/par-12: 第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-5081-2/art-3/par-12: 同条第十六項 → 租税特別措置法 第四十一条第十二項 (Article 41, paragraph (12)), art-41/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-12 · https://japanlaw.org/l/332AC0000000026/art-41/par-12
- suppl-5081-2/art-3/par-12: 同条第十七項 → 租税特別措置法 第四十一条第十三項 (Article 41, paragraph (13)), art-41/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-13 · https://japanlaw.org/l/332AC0000000026/art-41/par-13
- suppl-5081-2/art-3/par-12: 同条第三十五項 → 租税特別措置法 第四十一条第三十五項 (Article 41, paragraph (35)), art-41/par-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-35 · https://japanlaw.org/l/332AC0000000026/art-41/par-35
- suppl-5081-2/art-3/par-12: 同条第十八項 → 租税特別措置法 第四十一条第十八項 (Article 41, paragraph (18)), art-41/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-18 · https://japanlaw.org/l/332AC0000000026/art-41/par-18
- suppl-5081-2/art-3/par-12: 附則第十一条第十項 → 地方税法 附則第十一条第十項 (Supplementary Provisions, Article 11, paragraph (10)), suppl-5081-2/art-11/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-10
- suppl-5081-2/art-3/par-17: 次項 → 地方税法 附則第三条第十八項 (Supplementary Provisions, Article 3, paragraph (18)), suppl-5081-2/art-3/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-3/par-18
- suppl-5081-2/art-3/par-17: 新法第六十九条の二 → 地方税法 第六十九条の二 (Article 69-2), art-69-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-65#art-69-2
- suppl-5081-2/art-3/par-18: 附則第八条第七項 → 地方税法 附則第八条第七項 (Supplementary Provisions, Article 8, paragraph (7)), suppl-5081-2/art-8/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-8/par-7
- suppl-5081-2/art-4/par-1: 地方税法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-5081-2/art-4/par-1: 新租税特別措置法第四十二条の十二の七 → 租税特別措置法 第四十二条の十二の七 (Article 42-12-7), art-42-12-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7
- suppl-5081-2/art-4/par-1: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5081-2/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-10
- suppl-5081-2/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5081-2/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-6/par-2
- suppl-5081-2/art-6/par-1: 新法第七十二条の六十九の二 → 地方税法 第七十二条の六十九の二 (Article 72-69-2), art-72-69-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-2/from-art-72-63-5#art-72-69-2
- suppl-5081-2/art-6/par-2: 地方税法第七十二条の二十一第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- suppl-5081-2/art-6/par-2: 同条第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- suppl-5081-2/art-8/par-1: 新法第七十三条の三十七の二 → 地方税法 第七十三条の三十七の二 (Article 73-37-2), art-73-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-4/from-art-73-33#art-73-37-2
- suppl-5081-2/art-8/par-4: 新法附則第十一条第七項 → 地方税法 附則第十一条第七項 (Supplementary Provisions, Article 11, paragraph (7)), suppl-3251-226/art-11/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-8/par-4: 附則第一条第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-5081-2/art-1/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-13
- suppl-5081-2/art-8/par-6: 新法附則第五十一条第一項 → 地方税法 附則第五十一条第一項 (Supplementary Provisions, Article 51, paragraph (1)), suppl-3251-226/art-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-8/par-7: 新法附則第五十一条第二項 → 地方税法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-3251-226/art-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-9/par-1: 地方税法第百四十四条の二第一項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-1
- suppl-5081-2/art-9/par-1: 第二項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-2
- suppl-5081-2/art-9/par-1: 同条第三項 → 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_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-3
- suppl-5081-2/art-9/par-1: 同条第四項 → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-4
- suppl-5081-2/art-9/par-1: 同条第五項 → 地方税法 第百四十四条の二第五項 (Article 144-2, paragraph (5)), art-144-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-5
- suppl-5081-2/art-9/par-1: 同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_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1
- suppl-5081-2/art-9/par-1: 同法第百四十四条の二第六項 → 地方税法 第百四十四条の二第六項 (Article 144-2, paragraph (6)), art-144-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-6
- suppl-5081-2/art-10/par-1: 新法第百六十九条の二 → 地方税法 第百六十九条の二 (Article 169-2), art-169-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169-2
- suppl-5081-2/art-10/par-3: 前項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-5081-2/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-10/par-2
- suppl-5081-2/art-10/par-5: 前項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-5081-2/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-10/par-4
- suppl-5081-2/art-10/par-6: 新法附則第五十四条第一項 → 地方税法 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-3251-226/art-54/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-10/par-6: 地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条 → e-Gov law 428AC0000000013, 第二条 (Article 2), art-2 — not held in this collection
- suppl-5081-2/art-10/par-6: この項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-5081-2/art-10/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-10/par-6
- suppl-5081-2/art-10/par-6: 附則第十五条第六項 → 地方税法 附則第十五条第六項 (Supplementary Provisions, Article 15, paragraph (6)), suppl-5081-2/art-15/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-15/par-6
- suppl-5081-2/art-11/par-1: 新法第三百三十二条の二 → 地方税法 第三百三十二条の二 (Article 332-2), art-332-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332-2
- suppl-5081-2/art-11/par-2: 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_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1
- suppl-5081-2/art-11/par-2: 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_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-7
- suppl-5081-2/art-11/par-2: 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_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-9
- suppl-5081-2/art-11/par-4: 新法第三百十四条の七第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2
- suppl-5081-2/art-11/par-4: 次項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-5081-2/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-5
- suppl-5081-2/art-11/par-4: 同項第二号 → 地方税法 第三百十四条の七第二項第二号 (Article 314-7, paragraph (2), item (ii)), art-314-7/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-2
- suppl-5081-2/art-11/par-5: 新法第三百十四条の七第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2
- suppl-5081-2/art-11/par-5: 同項第五号 → 地方税法 第三百十四条の七第二項第五号 (Article 314-7, paragraph (2), item (v)), art-314-7/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-5
- suppl-5081-2/art-11/par-6: 新法第三百十四条の七第五項 → 地方税法 第三百十四条の七第五項 (Article 314-7, paragraph (5)), art-314-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-5
- suppl-5081-2/art-11/par-6: 第六項 → 地方税法 第三百十四条の七第六項 (Article 314-7, paragraph (6)), art-314-7/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-6
- suppl-5081-2/art-11/par-6: 同条第一項第一号 → 地方税法 第三百十四条の七第一項第一号 (Article 314-7, paragraph (1), item (i)), art-314-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-1
- suppl-5081-2/art-11/par-6: この項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-5081-2/art-11/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-6
- suppl-5081-2/art-11/par-6: 同条第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2
- suppl-5081-2/art-11/par-6: 同条第四項 → 地方税法 第三百十四条の七第四項 (Article 314-7, paragraph (4)), art-314-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-4
- suppl-5081-2/art-11/par-7: 新法第三百十四条の七第六項 → 地方税法 第三百十四条の七第六項 (Article 314-7, paragraph (6)), art-314-7/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-6
- suppl-5081-2/art-11/par-7: この条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-5081-2/art-11/par-8: 九年一月新法第三百十四条の七第十一項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11
- suppl-5081-2/art-11/par-9: 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_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1
- suppl-5081-2/art-11/par-9: 第二項 → 地方税法 第三百十七条の三の三第二項 (Article 317-3-3, paragraph (2)), art-317-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-2
- suppl-5081-2/art-11/par-10: 九年一月新法附則第五条の四第五項から第八項まで → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-11/par-10: 九年一月新法附則第五条の四第五項から第八項まで → 地方税法 附則第五条の四第六項 (Supplementary Provisions, Article 5-4, paragraph (6)), suppl-3251-226/art-5-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-11/par-10: 九年一月新法附則第五条の四第五項から第八項まで → 地方税法 附則第五条の四第七項 (Supplementary Provisions, Article 5-4, paragraph (7)), suppl-3251-226/art-5-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-11/par-10: 九年一月新法附則第五条の四第五項から第八項まで → 地方税法 附則第五条の四第八項 (Supplementary Provisions, Article 5-4, paragraph (8)), suppl-3251-226/art-5-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-11/par-10: 新租税特別措置法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-5081-2/art-11/par-10: 同条第十六項 → 租税特別措置法 第四十一条第十二項 (Article 41, paragraph (12)), art-41/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-12 · https://japanlaw.org/l/332AC0000000026/art-41/par-12
- suppl-5081-2/art-11/par-10: 同条第十七項 → 租税特別措置法 第四十一条第十三項 (Article 41, paragraph (13)), art-41/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-13 · https://japanlaw.org/l/332AC0000000026/art-41/par-13
- suppl-5081-2/art-11/par-10: 同条第三十五項 → 租税特別措置法 第四十一条第三十五項 (Article 41, paragraph (35)), art-41/par-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-35 · https://japanlaw.org/l/332AC0000000026/art-41/par-35
- suppl-5081-2/art-11/par-10: 同条第十八項 → 租税特別措置法 第四十一条第十八項 (Article 41, paragraph (18)), art-41/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-18 · https://japanlaw.org/l/332AC0000000026/art-41/par-18
- suppl-5081-2/art-11/par-14: 次項 → 地方税法 附則第十一条第十五項 (Supplementary Provisions, Article 11, paragraph (15)), suppl-5081-2/art-11/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-11/par-15
- suppl-5081-2/art-11/par-14: 新法第三百三十二条の二 → 地方税法 第三百三十二条の二 (Article 332-2), art-332-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332-2
- suppl-5081-2/art-11/par-15: 附則第八条第七項 → 地方税法 附則第八条第七項 (Supplementary Provisions, Article 8, paragraph (7)), suppl-5081-2/art-8/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-8/par-7
- suppl-5081-2/art-12/par-1: 地方税法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-5081-2/art-12/par-1: 新租税特別措置法第四十二条の十二の七 → 租税特別措置法 第四十二条の十二の七 (Article 42-12-7), art-42-12-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7
- suppl-5081-2/art-12/par-1: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5081-2/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-10
- suppl-5081-2/art-14/par-1: 新法第三百七十四条の二 → 地方税法 第三百七十四条の二 (Article 374-2), art-374-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-2/from-art-370#art-374-2
- suppl-5081-2/art-14/par-1: 地方税法第七百四十五条第一項 → 地方税法 第七百四十五条第一項 (Article 745, paragraph (1)), art-745/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-5/from-art-739-6#art-745/par-1
- suppl-5081-2/art-14/par-2: 新法第三百五十一条 → 地方税法 第三百五十一条 (Article 351), art-351 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-2/from-art-351#art-351
- suppl-5081-2/art-14/par-3: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5081-2/art-1/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-11
- suppl-5081-2/art-14/par-5: 附則第一条第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-5081-2/art-1/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-13
- suppl-5081-2/art-14/par-15: 新法附則第五十六条第十項 → 地方税法 附則第五十六条第十項 (Supplementary Provisions, Article 56, paragraph (10)), suppl-3251-226/art-56/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-14/par-17: 新法附則第五十六条第十一項 → 地方税法 附則第五十六条第十一項 (Supplementary Provisions, Article 56, paragraph (11)), suppl-3251-226/art-56/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-14/par-20: 前項 → 地方税法 附則第十四条第十九項 (Supplementary Provisions, Article 14, paragraph (19)), suppl-5081-2/art-14/par-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-14/par-19
- suppl-5081-2/art-14/par-20: 新法附則第五十六条第十五項 → 地方税法 附則第五十六条第十五項 (Supplementary Provisions, Article 56, paragraph (15)), suppl-3251-226/art-56/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-14/par-20: 前項 → 地方税法 附則第五十六条第十四項 (Supplementary Provisions, Article 56, paragraph (14)), suppl-3251-226/art-56/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-14/par-20: 同法第一条 → e-Gov law 508AC0000000002, 第一条 (Article 1), art-1 — not held in this collection
- suppl-5081-2/art-15/par-1: 新法第四百六十一条の二 → 地方税法 第四百六十一条の二 (Article 461-2), art-461-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-3/from-art-453#art-461-2
- suppl-5081-2/art-15/par-3: 前項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-5081-2/art-15/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-15/par-2
- suppl-5081-2/art-15/par-5: 前項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-5081-2/art-15/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-15/par-4
- suppl-5081-2/art-15/par-6: 新法附則第五十八条第一項から第三項まで → 地方税法 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-3251-226/art-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-15/par-6: 新法附則第五十八条第一項から第三項まで → 地方税法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-3251-226/art-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-15/par-6: 新法附則第五十八条第一項から第三項まで → 地方税法 附則第五十八条第三項 (Supplementary Provisions, Article 58, paragraph (3)), suppl-3251-226/art-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-15/par-6: 新法附則第五十四条第一項 → 地方税法 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-3251-226/art-54/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-16/par-1: 新法附則第三十三条第五項 → 地方税法 附則第三十三条第五項 (Supplementary Provisions, Article 33, paragraph (5)), suppl-3251-226/art-33/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-17/par-1: 地方税法第七百二条の八第八項 → 地方税法 第七百二条の八第八項 (Article 702-8, paragraph (8)), art-702-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-4/sec-6#art-702-8/par-8
- suppl-5081-2/art-17/par-1: 新法第三百七十四条の二 → 地方税法 第三百七十四条の二 (Article 374-2), art-374-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-2/from-art-370#art-374-2
- suppl-5081-2/art-17/par-2: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5081-2/art-1/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-11
- suppl-5081-2/art-17/par-3: 附則第一条第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-5081-2/art-1/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1/par-1/item-13
- suppl-5081-2/art-17/par-6: 新法附則第五十六条第十項 → 地方税法 附則第五十六条第十項 (Supplementary Provisions, Article 56, paragraph (10)), suppl-3251-226/art-56/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-17/par-8: 新法附則第五十六条第十一項 → 地方税法 附則第五十六条第十一項 (Supplementary Provisions, Article 56, paragraph (11)), suppl-3251-226/art-56/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text
- suppl-5081-2/art-19/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5081-2/art-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-1
- suppl-5081-2/art-19/par-1: この条 → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5081-2/art-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-19
- suppl-5081-2/art-22/par-2: 前項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-5081-2/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_508AC0000000002/text/suppl-5081-2#suppl-5081-2/art-22/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-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-20261027T214204-309, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-310, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-311, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T202151-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T202151-006, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-005, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-008, 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