# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附　則 (Supplementary Provisions) — address `suppl-3251-226`
- Text: the text as amended with effect from 2028-12-11 (On a day set by Cabinet Order, no later than 11 December 2028 — the amending law allows up to three years from promulgation. The exact day is not fixed yet.), standing until 2028-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20281211_507AC0000000087)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/suppl-3251-226
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 附　則
<sup>suppl-3251-226 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-1</sup>

**第一項**  この法律は、公布の日から施行し、この法律中に特別の定がある場合を除く外、入場税、遊興飲食税、電気ガス税、鉱産税、木材引取税、広告税、入湯税及び接客人税については昭和二十五年九月一日（特別徴収に係る電気ガス税にあつては、同日以後において収納すべき料金に係る分）から、その他の地方税については昭和二十五年度分からそれぞれ適用する。但し、第七百四十九条第一項及び第二項の規定は、同項の事業の料金について物価統制令（昭和二十一年勅令第百十八号）の規定による統制額がある場合においては、昭和二十五年一月一日の属する事業年度の初日又は同年一月一日以後においてその統制額が改訂されたときは、その改訂の時の属する事業年度分又は昭和二十五年度分若しくは昭和二十六年度分から、その改訂の時が昭和二十四年四月一日以後昭和二十五年一月一日の属する事業年度の初日又は昭和二十五年一月一日前に係るときは、同年一月一日の属する事業年度分から又は昭和二十五年度分及び昭和二十六年度分にそれぞれ適用し、昭和二十四年四月一日以後昭和二十七年一月一日の属する事業年度の初日又は同年一月一日前にその改訂が行われなかつたときは、適用しない。
<sup>suppl-3251-226/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-1/par-1</sup>
This Act comes into effect as of the day of promulgation and, except as otherwise specially provided in this Act, applies, with respect to the admission tax, amusement, eating and drinking tax, electricity and gas tax, mineral product tax, timber delivery tax, advertisement tax, bathing tax and customer attendant tax, from September 1, 1950 (for the electricity and gas tax subject to special collection, with respect to the portion relating to charges to be received on or after that date), and with respect to other local taxes, from the portion for fiscal year 1950, respectively; provided, however, that the provisions of Article 749, paragraphs (1) and (2) apply, in the case where there is a controlled amount under the provisions of the Price Control Ordinance (Imperial Ordinance No. 118 of 1946) for the charges of the business referred to in that paragraph, when that controlled amount has been revised on or after the first day of the business year that includes January 1, 1950 or January 1 of that year, from the portion for the business year that includes the time of the revision, or from the portion for fiscal year 1950 or fiscal year 1951, and when the time of the revision falls on or after April 1, 1949 and before the first day of the business year that includes January 1, 1950 or before January 1, 1950, from the portion for the business year that includes January 1 of that year, or to the portions for fiscal year 1950 and fiscal year 1951, respectively, and do not apply when that revision was not made on or after April 1, 1949 and before the first day of the business year that includes January 1, 1952 or before January 1 of that year.
<sup>machine translation, not official</sup>

### 第二条（関係法律の廃止） — Repeal of Related Acts
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-2</sup>

**第一項**  左に掲げる法律は、廃止する。
地方税法（昭和二十三年法律第百十号）
地方税法の一部を改正する等の法律（昭和二十五年法律第五十号）
<sup>suppl-3251-226/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-2/par-1</sup>
The Acts listed below are repealed.
Local Tax Act (Act No. 110 of 1948)
Act Partially Amending the Local Tax Act, etc. (Act No. 50 of 1950)
<sup>machine translation, not official</sup>

### 第三条（旧地方税法の規定に基づいて課し又は課すべきであつた地方税の取扱い） — Treatment of Local Taxes Imposed or That Should Have Been Imposed Under the Provisions of the Former Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3</sup>

**第一項**  旧地方税法の規定に基いて課し、又は課すべきであつた地方税（法人の行う事業に対する事業税にあつては、昭和二十五年一月一日の属する事業年度の直前の事業年度以前の分、入場税並びに鉱産税、電気ガス税、木材引取税、遊興飲食税、入湯税及びこれらの附加税並びにと畜税、広告税、接客人税及び使用人税にあつては、昭和二十五年八月三十一日以前の分（特別徴収に係る電気ガス税にあつては、同日以前において収納した料金に係る分））については、前項の規定にかかわらず、なお、旧地方税法の規定の例による。
<sup>suppl-3251-226/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3/par-1</sup>
With respect to local taxes imposed, or that should have been imposed, under the provisions of the former Local Tax Act (for the enterprise tax on businesses conducted by corporations, the portion for business years up to and including the business year immediately preceding the business year that includes January 1, 1950; for the admission tax, as well as the mineral product tax, electricity and gas tax, timber delivery tax, amusement, eating and drinking tax and bathing tax and the surtaxes on these, as well as the slaughter tax, advertisement tax, customer attendant tax and employee tax, the portion up to and including August 31, 1950 (for the electricity and gas tax subject to special collection, the portion relating to charges received on or before that date)), notwithstanding the provisions of the preceding paragraph, the provisions of the former Local Tax Act continue to apply as before.
<sup>machine translation, not official</sup>

**第二項**  この法律施行前にした行為に対する罰則の適用又は準用については、なお、従前の例による。
<sup>suppl-3251-226/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3/par-2</sup>
With respect to the application or application mutatis mutandis of penal provisions to acts committed before the enforcement of this Act, the provisions then in force remain applicable.
<sup>machine translation, not official</sup>

### 第三条の二（延滞金及び還付加算金の割合等の特例） — Special Provisions on Rates of Delinquency Charges and Interest on Refund, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2</sup>

**第一項**  当分の間、第五十六条第二項、第六十四条第一項、第七十一条の十二第二項、第七十一条の十三第一項、第七十一条の三十三第二項、第七十一条の三十四第一項、第七十一条の五十三第二項、第七十一条の五十四第一項、第七十二条の四十四第二項、第七十二条の四十五第一項、第七十二条の五十三第一項、第七十三条の三十二第一項、第七十四条の二十一第二項、第七十四条の二十二第一項及び第二項、第八十八条第二項、第八十九条第一項、第百四十四条の四十五第二項、第百四十四条の四十六第一項、第百六十五条第一項及び第二項、第百九十六条第一項、第二百七十七条第二項、第二百八十条第一項、第三百二十一条の二第二項、第三百二十一条の十二第二項、第三百二十六条第一項、第三百二十八条の十第二項、第三百二十八条の十三第二項、第三百六十八条第二項（第七百四十五条第三項において準用する場合を含む。）、第三百六十九条第一項（第七百四十五条第一項において準用する場合を含む。）、第四百五十七条第一項、第四百八十一条第二項、第四百八十二条第一項及び第二項、第五百三十四条第二項、第五百三十五条第一項、第六百七条第二項（第六百二十七条において準用する場合を含む。）、第六百八条第一項（第六百二十七条において準用する場合を含む。）、第六百八十七条第二項、第六百九十条第一項、第七百条の六十三第一項、第七百一条の十第二項、第七百一条の十一第一項、第七百一条の五十九第二項、第七百一条の六十第一項、第七百二十条第二項、第七百二十三条第一項、第七百三十三条の十七第二項並びに第七百三十三条の二十第一項に規定する延滞金の年十四・六パーセントの割合及び年七・三パーセントの割合は、これらの規定にかかわらず、各年の延滞金特例基準割合（平均貸付割合（租税特別措置法第九十三条第二項に規定する平均貸付割合をいう。次項から第四項までにおいて同じ。）に年一パーセントの割合を加算した割合をいう。以下この項及び第五項において同じ。）が年七・三パーセントの割合に満たない場合には、その年中においては、年十四・六パーセントの割合にあつてはその年における延滞金特例基準割合に年七・三パーセントの割合を加算した割合とし、年七・三パーセントの割合にあつては当該延滞金特例基準割合に年一パーセントの割合を加算した割合（当該加算した割合が年七・三パーセントの割合を超える場合には、年七・三パーセントの割合）とする。
<sup>suppl-3251-226/art-3-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-1</sup>
For the time being, the rate of 14.6 percent per annum and the rate of 7.3 percent per annum for delinquency charges prescribed in Article 56, paragraph (2), Article 64, paragraph (1), Article 71-12, paragraph (2), Article 71-13, paragraph (1), Article 71-33, paragraph (2), Article 71-34, paragraph (1), Article 71-53, paragraph (2), Article 71-54, paragraph (1), Article 72-44, paragraph (2), Article 72-45, paragraph (1), Article 72-53, paragraph (1), Article 73-32, paragraph (1), Article 74-21, paragraph (2), Article 74-22, paragraphs (1) and (2), Article 88, paragraph (2), Article 89, paragraph (1), Article 144-45, paragraph (2), Article 144-46, paragraph (1), Article 165, paragraphs (1) and (2), Article 196, paragraph (1), Article 277, paragraph (2), Article 280, paragraph (1), Article 321-2, paragraph (2), Article 321-12, paragraph (2), Article 326, paragraph (1), Article 328-10, paragraph (2), Article 328-13, paragraph (2), Article 368, paragraph (2) (including as applied mutatis mutandis pursuant to Article 745, paragraph (3)), Article 369, paragraph (1) (including as applied mutatis mutandis pursuant to Article 745, paragraph (1)), Article 457, paragraph (1), Article 481, paragraph (2), Article 482, paragraphs (1) and (2), Article 534, paragraph (2), Article 535, paragraph (1), Article 607, paragraph (2) (including as applied mutatis mutandis pursuant to Article 627), Article 608, paragraph (1) (including as applied mutatis mutandis pursuant to Article 627), Article 687, paragraph (2), Article 690, paragraph (1), Article 700-63, paragraph (1), Article 701-10, paragraph (2), Article 701-11, paragraph (1), Article 701-59, paragraph (2), Article 701-60, paragraph (1), Article 720, paragraph (2), Article 723, paragraph (1), Article 733-17, paragraph (2) and Article 733-20, paragraph (1) are, notwithstanding those provisions, where the special base rate for delinquency charges for each year (meaning the rate obtained by adding a rate of 1 percent per annum to the average lending rate (meaning the average lending rate prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies in paragraphs (2) through (4)); the same applies hereinafter in this paragraph and paragraph (5)) is less than the rate of 7.3 percent per annum, during that year, in the case of the rate of 14.6 percent per annum, the rate obtained by adding the rate of 7.3 percent per annum to the special base rate for delinquency charges for that year, and in the case of the rate of 7.3 percent per annum, the rate obtained by adding the rate of 1 percent per annum to that special base rate for delinquency charges (where the rate so added exceeds the rate of 7.3 percent per annum, the rate of 7.3 percent per annum).
<sup>machine translation, not official</sup>

**第二項**  当分の間、第六十五条第一項、第七十二条の四十五の二第一項及び第三百二十七条第一項に規定する延滞金の年七・三パーセントの割合は、これらの規定にかかわらず、各年の平均貸付割合に年〇・五パーセントの割合を加算した割合が年七・三パーセントの割合に満たない場合には、その年中においては、その年における当該加算した割合とする。
<sup>suppl-3251-226/art-3-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-2</sup>
For the time being, the rate of 7.3 percent per annum for delinquency charges prescribed in Article 65, paragraph (1), Article 72-45-2, paragraph (1) and Article 327, paragraph (1) is, notwithstanding those provisions, where the rate obtained by adding a rate of 0.5 percent per annum to the average lending rate for each year is less than the rate of 7.3 percent per annum, during that year, the rate so added for that year.
<sup>machine translation, not official</sup>

**第三項**  当分の間、第十五条の九第一項、第三項及び第四項並びに第七十二条の三十八の二第十項及び第十一項に規定する延滞金（以下この項において「徴収の猶予等をした地方税に係る延滞金」という。）につきこれらの規定により免除し、又は免除することができる金額の計算の基礎となる期間を含む年の猶予特例基準割合（平均貸付割合に年〇・五パーセントの割合を加算した割合をいう。）が年七・三パーセントの割合に満たない場合には、当該期間であつてその年に含まれる期間に対応する徴収の猶予等をした地方税に係る延滞金についてのこれらの規定の適用については、第十五条の九第一項中「期間（延滞金が年十四・六パーセントの割合により計算される期間に限る。）」とあるのは「期間」と、「の二分の一」とあるのは「のうち当該延滞金の割合が猶予特例基準割合（附則第三条の二第三項に規定する猶予特例基準割合をいう。）であるとした場合における当該延滞金の額（第三項及び第四項並びに第七十二条の三十八の二第十項及び第十一項において「特例延滞金額」という。）を超える部分の金額」と、同条第三項及び第四項中「期間（延滞金が年十四・六パーセントの割合により計算される期間に限るものとし、」とあるのは「期間（」と、「の二分の一」とあるのは「のうち特例延滞金額を超える部分の金額」と、第七十二条の三十八の二第十項中「期間（延滞金が年十四・六パーセントの割合により計算される期間に限る。次項において同じ。）」とあるのは「期間」と、「の二分の一」とあるのは「のうち特例延滞金額を超える部分の金額」と、同条第十一項中「の二分の一」とあるのは「のうち特例延滞金額を超える部分の金額」とする。
<sup>suppl-3251-226/art-3-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-3</sup>
For the time being, where the deferment special base rate (meaning the rate obtained by adding a rate of 0.5 percent per annum to the average lending rate) for the year that includes the period forming the basis for calculating the amount that is, or may be, exempted under the provisions of Article 15-9, paragraphs (1), (3) and (4) and Article 72-38-2, paragraphs (10) and (11) with respect to the delinquency charges prescribed in those provisions (hereinafter in this paragraph referred to as "delinquency charges on local taxes whose collection was deferred, etc.") is less than the rate of 7.3 percent per annum, in the application of those provisions to the delinquency charges on local taxes whose collection was deferred, etc. corresponding to the part of that period that is included in that year, the phrase "period (limited to the period for which the delinquency charges are calculated at the rate of 14.6 percent per annum)" in Article 15-9, paragraph (1) is deemed to be replaced with "period", and the phrase "one half of" in that paragraph is deemed to be replaced with "the portion exceeding the amount of the delinquency charges where the rate of those delinquency charges is the deferment special base rate (meaning the deferment special base rate prescribed in Article 3-2, paragraph (3) of the Supplementary Provisions) (referred to as the 'special delinquency charge amount' in paragraphs (3) and (4) and Article 72-38-2, paragraphs (10) and (11)) of"; the phrase "(limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum, and" in Article 15-9, paragraphs (3) and (4) is deemed to be replaced with "(", and the phrase "one half of" in those paragraphs is deemed to be replaced with "the portion exceeding the special delinquency charge amount of"; the phrase "period of deferral (limited to the period in which the delinquency charge is calculated at the rate of 14.6 percent per annum; the same applies in the following paragraph)" in Article 72-38-2, paragraph (10) is deemed to be replaced with "period of deferral", and the phrase "one half of" in that paragraph is deemed to be replaced with "the portion exceeding the special delinquency charge amount of"; and the phrase "one half of" in paragraph (11) of that Article is deemed to be replaced with "the portion exceeding the special delinquency charge amount of".
<sup>machine translation, not official</sup>

**第四項**  当分の間、各年の還付加算金特例基準割合（平均貸付割合に年〇・五パーセントの割合を加算した割合をいう。）が年七・三パーセントの割合に満たない場合には、第十七条の四第一項に規定する還付加算金の計算の基礎となる期間であつてその年に含まれる期間に対応する還付加算金についての同項の規定の適用については、同項中「年七・三パーセントの割合」とあるのは、「附則第三条の二第四項に規定する還付加算金特例基準割合」とする。
<sup>suppl-3251-226/art-3-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-4</sup>
For the time being, where the special base rate for interest on refund for each year (meaning the rate obtained by adding a rate of 0.5 percent per annum to the average lending rate) is less than the rate of 7.3 percent per annum, in the application of the provisions of Article 17-4, paragraph (1) to the interest on refund corresponding to the part of the period forming the basis for calculating the interest on refund prescribed in that paragraph that is included in that year, the phrase "rate of 7.3 percent per annum" in that paragraph is deemed to be replaced with "special base rate for interest on refund prescribed in Article 3-2, paragraph (4) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第五項**  前各項のいずれかの規定の適用がある場合における延滞金及び還付加算金の額の計算において、前各項に規定する加算した割合（延滞金特例基準割合を除く。）が年〇・一パーセント未満の割合であるときは年〇・一パーセントの割合とする。
<sup>suppl-3251-226/art-3-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-5</sup>
In calculating the amounts of delinquency charges and interest on refund where any of the provisions of the preceding paragraphs applies, where the added rate prescribed in the preceding paragraphs (excluding the special base rate for delinquency charges) is a rate of less than 0.1 percent per annum, it is to be a rate of 0.1 percent per annum.
<sup>machine translation, not official</sup>

**第六項**  第一項から第四項までのいずれかの規定の適用がある場合における延滞金及び還付加算金の額の計算において、その計算の過程における金額に一円未満の端数が生じたときは、これを切り捨てる。
<sup>suppl-3251-226/art-3-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-6</sup>
In calculating the amounts of delinquency charges and interest on refund where any of the provisions of paragraphs (1) through (4) applies, where a fraction of less than one yen arises in an amount in the course of the calculation, it is to be rounded down.
<sup>machine translation, not official</sup>

### 第三条の二の二（納期限の延長に係る延滞金の特例） — Special Provisions on Delinquency Charges Relating to Extension of the Due Date for Payment
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-3-2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-2</sup>

**第一項**  当分の間、租税特別措置法第六十六条の三に規定する期間に相当する期間として政令で定める期間内は、政令で定めるところにより、第六十五条第一項、第七十二条の四十五の二第一項及び第三百二十七条第一項に規定する延滞金の年七・三パーセントの割合は、これらの規定及び前条第二項の規定にかかわらず、日本銀行法（平成九年法律第八十九号）第十五条第一項第一号の規定により定められる商業手形の基準割引率の引上げに応じ、年十二・七七五パーセントの割合の範囲内で定める割合とする。
<sup>suppl-3251-226/art-3-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-2/par-1</sup>
For the time being, during the period specified by Cabinet Order as a period corresponding to the period prescribed in Article 66-3 of the Act on Special Measures Concerning Taxation, as provided by Cabinet Order, the rate of 7.3 percent per annum for delinquency charges prescribed in Article 65, paragraph (1), Article 72-45-2, paragraph (1) and Article 327, paragraph (1) is, notwithstanding those provisions and the provisions of paragraph (2) of the preceding Article, a rate fixed within the range of 12.775 percent per annum in accordance with an increase in the basic discount rate for commercial bills fixed pursuant to the provisions of Article 15, paragraph (1), item (i) of the Bank of Japan Act (Act No. 89 of 1997).
<sup>machine translation, not official</sup>

### 第三条の二の三（公益法人等に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Public Interest Corporations, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-3-2-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3</sup>

**第一項**  道府県は、当分の間、租税特別措置法第四十条第三項後段（同条第六項から第十二項まで及び第十三項（同条第十四項において準用する場合を含む。以下この項において同じ。）の規定によりみなして適用する場合を含む。次項において同じ。）の規定の適用を受けた同条第三項に規定する公益法人等（同条第六項から第十三項までの規定により特定贈与等に係る公益法人等とみなされる者を含む。次項及び第三項において同じ。）を同条第三項に規定する贈与又は遺贈を行つた個人とみなして、政令で定めるところにより、これに同項に規定する財産（同条第六項から第十三項までの規定により特定贈与等に係る財産とみなされる資産を含む。次項において同じ。）に係る山林所得の金額、譲渡所得の金額又は雑所得の金額に係る道府県民税の所得割を課する。
<sup>suppl-3251-226/art-3-2-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-1</sup>
For the time being, a prefecture is to deem a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the Act on Special Measures Concerning Taxation that has been subject to the application of the latter part of that paragraph (including where it applies as deemed pursuant to the provisions of paragraphs (6) through (12) and paragraph (13) of that Article (including as applied mutatis mutandis pursuant to paragraph (14) of that Article; the same applies hereinafter in this paragraph); the same applies in the following paragraph) (including a person deemed to be a public interest corporation, etc. relating to a specified gift, etc. under the provisions of paragraphs (6) through (13) of that Article; the same applies in the following paragraph and paragraph (3)) to be an individual who made the gift or bequest prescribed in paragraph (3) of that Article, and to impose on it, as provided by Cabinet Order, the income levy of prefectural inhabitant tax relating to the amount of timber income, amount of capital gains or amount of miscellaneous income on the property prescribed in that paragraph (including assets deemed to be property relating to a specified gift, etc. under the provisions of paragraphs (6) through (13) of that Article; the same applies in the following paragraph).
<sup>machine translation, not official</sup>

**第二項**  市町村は、当分の間、租税特別措置法第四十条第三項後段の規定の適用を受けた同項に規定する公益法人等を同項に規定する贈与又は遺贈を行つた個人とみなして、政令で定めるところにより、これに同項に規定する財産に係る山林所得の金額、譲渡所得の金額又は雑所得の金額に係る市町村民税の所得割を課する。
<sup>suppl-3251-226/art-3-2-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-2</sup>
For the time being, a municipality is to deem a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the Act on Special Measures Concerning Taxation that has been subject to the application of the latter part of that paragraph to be an individual who made the gift or bequest prescribed in that paragraph, and to impose on it, as provided by Cabinet Order, the income levy of municipal inhabitant tax relating to the amount of timber income, amount of capital gains or amount of miscellaneous income on the property prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第三項**  前二項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-3-2-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-3</sup>
Where the provisions of the preceding two paragraphs apply, the following provisions apply.
<sup>machine translation, not official</sup>

  **一**  前二項の規定の適用を受けた公益法人等（租税特別措置法第四十条第一項第一号に掲げる者に限る。）に対する法人税法の規定の適用については、同法第三十八条第二項第二号中「係るもの」とあるのは、「係るもの及び同法附則第三条の二の三第一項又は第二項の規定によるもの（当該道府県民税又は市町村民税に係るこれらの規定に規定する財産の価額がこれらの規定に規定する当該公益法人等の各事業年度の所得の金額の計算上益金の額に算入された場合における当該道府県民税又は市町村民税に限る。）」とする。
  <sup>suppl-3251-226/art-3-2-3/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-3/item-1</sup>
  With regard to the application of the provisions of the Corporation Tax Act to a public interest corporation, etc. to which the provisions of the preceding two paragraphs have applied (limited to a person listed in Article 40, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation), the phrase "pertaining to corporation tax on a retirement pension fund" in Article 38, paragraph (2), item (ii) of that Act is deemed to be replaced with "pertaining to corporation tax on a retirement pension fund, or under Article 3-2-3, paragraph (1) or (2) of the Supplementary Provisions of that Act (limited to that prefectural inhabitant tax or municipal inhabitant tax where the value of the property prescribed in those provisions has been included in the amount of gross profits in calculating the amount of income of each business year of that public interest corporation, etc. prescribed in those provisions)";
  <sup>machine translation, not official</sup>

  **二**  前二項の規定の適用を受けた公益法人等（租税特別措置法第四十条第一項第二号に掲げる者に限る。）に対する第九条の四の規定の適用については、同条第一項及び第二項中「事由」とあるのは、「事由又は公益信託に関する法律（令和六年法律第三十号）第三十三条第三項の規定により読み替えて適用する信託法第五十六条第一項に規定する特定終了事由」とする。
  <sup>suppl-3251-226/art-3-2-3/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-3/item-2</sup>
  With regard to the application of Article 9-4 to a public interest corporation, etc. to which the provisions of the preceding two paragraphs have applied (limited to a person listed in Article 40, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation), the term "grounds" in paragraphs (1) and (2) of that Article is deemed to be replaced with "grounds or the specified termination grounds prescribed in Article 56, paragraph (1) of the Trust Act as applied with terms replaced pursuant to Article 33, paragraph (3) of the Act on Public Interest Trusts (Act No. 30 of 2024)";
  <sup>machine translation, not official</sup>

  **三**  前二項の規定により租税特別措置法第四十条第一項第二号に規定する公益信託の受託者に前二項に規定する道府県民税又は市町村民税の所得割が課される場合には、当該公益信託の受託者は、各公益信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この号において同じ。）及び固有資産等（公益信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。以下この号において同じ。）ごとに、それぞれ別の者とみなして、道府県民税に関する規定（第二十四条、第二十四条の二の二、第二十四条の三、第二十七条、第二十八条、第七百三十九条の五及び第七百三十九条の六を除く。）又は市町村民税に関する規定（第二百九十四条、第二百九十四条の二の二、第二百九十四条の三、第二百九十九条から第三百二条まで、第三百十七条の四、第三百十七条の五、第三百十七条の七、第三百二十四条、第三百二十八条の八、第三百二十八条の十六及び第三章第一節第六款を除く。）を適用する。この場合において、各公益信託の信託資産等及び固有資産等は、この号の規定によりみなされた各別の者にそれぞれ帰属するものとし、当該公益信託の受託者（道府県民税又は市町村民税の所得割の納税義務者に限る。）につきこの号の規定により各公益信託の信託資産等が帰属するものとされた当該別の者に係る前二項に規定する道府県民税又は市町村民税の所得割については、第二十三条第二項から第四項まで並びに第三十四条第一項第六号及び第八号から第十二号まで、第三項、第八項並びに第十項又は第二百九十二条第二項から第四項まで並びに第三百十四条の二第一項第六号及び第八号から第十二号まで、第三項、第八項並びに第十項の規定は、適用しない。
  <sup>suppl-3251-226/art-3-2-3/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-3/item-3</sup>
  Where, pursuant to the preceding two paragraphs, the income levy of prefectural inhabitant tax or municipal inhabitant tax prescribed in the preceding two paragraphs is imposed on the trustee of a public interest trust prescribed in Article 40, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation, the trustee of that public interest trust is deemed to be a separate person for each of the trust assets, etc. of each public interest trust (meaning the assets and liabilities belonging to trust property and the income and expenses attributable to that trust property; the same applies hereinafter in this item) and personal assets and other holdings (meaning the assets and liabilities, and income and expenses, other than the trust assets, etc. of a public interest trust; the same applies hereinafter in this item), and the provisions concerning prefectural inhabitant tax (excluding Article 24, Article 24-2-2, Article 24-3, Article 27, Article 28, Article 739-5 and Article 739-6) or the provisions concerning municipal inhabitant tax (excluding Article 294, Article 294-2-2, Article 294-3, Articles 299 through 302, Article 317-4, Article 317-5, Article 317-7, Article 324, Article 328-8, Article 328-16 and Chapter III, Section 1, Subsection 6) apply accordingly. In this case, the trust assets, etc. of each public interest trust and the personal assets and other holdings belong to the respective separate persons deemed under the provisions of this item, and, with respect to the income levy of prefectural inhabitant tax or municipal inhabitant tax prescribed in the preceding two paragraphs pertaining to the separate person to which the trust assets, etc. of each public interest trust are deemed to belong under the provisions of this item in respect of the trustee of that public interest trust (limited to a person liable for tax for the income levy of prefectural inhabitant tax or municipal inhabitant tax), the provisions of Article 23, paragraphs (2) through (4) and Article 34, paragraph (1), item (vi) and items (viii) through (xii), paragraphs (3), (8) and (10), or Article 292, paragraphs (2) through (4) and Article 314-2, paragraph (1), item (vi) and items (viii) through (xii), paragraphs (3), (8) and (10), do not apply.
  <sup>machine translation, not official</sup>

  **四**  前二項の規定の適用を受ける公益法人等が租税特別措置法第四十条第一項第二号に規定する公益信託の受託者である場合において、当該公益信託の受託者が二以上あるときは、当該公益信託の信託事務を主宰する受託者（以下この号において「主宰受託者」という。）を前二項に規定する個人とみなしてこれらの規定を適用する。この場合において、当該主宰受託者に課するこれらの規定に規定する道府県民税又は市町村民税の所得割については、当該主宰受託者以外の受託者は、その道府県民税又は市町村民税の所得割について、連帯納付の責めに任ずる。
  <sup>suppl-3251-226/art-3-2-3/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-3/item-4</sup>
  Where a public interest corporation, etc. to which the provisions of the preceding two paragraphs apply is a trustee of a public interest trust prescribed in Article 40, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation and there are two or more trustees of that public interest trust, the provisions of those paragraphs apply by deeming the trustee who presides over the trust affairs of that public interest trust (hereinafter in this item referred to as the "presiding trustee") to be the individual prescribed in the preceding two paragraphs. In this case, with respect to the income levy of prefectural inhabitant tax or municipal inhabitant tax prescribed in those provisions that is imposed on the presiding trustee, the trustees other than the presiding trustee are jointly liable for payment of the income levy of that prefectural inhabitant tax or municipal inhabitant tax.
  <sup>machine translation, not official</sup>

### 第三条の三（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — Scope of Non-Taxation of the Income Levy of Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-3-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3</sup>

**第一項**  道府県は、当分の間、道府県民税の所得割を課すべき者のうち、その者の当該年度の初日の属する年の前年（以下この条、次条第二項から第十一項まで、附則第四条の二第二項から第十一項まで、附則第四条の五から第三十三条の二まで、附則第三十三条の三から第三十五条の三まで、附則第三十五条の三の二第一項及び第六項、附則第三十五条の三の四第一項及び第六項、附則第三十五条の四から第四十四条まで、附則第四十五条並びに附則第六十一条において「前年」という。）の所得について第三十二条の規定により算定した総所得金額、退職所得金額及び山林所得金額の合計額が、三十五万円にその者の同一生計配偶者及び扶養親族（年齢十六歳未満の者及び第三十四条第一項第十一号に規定する控除対象扶養親族に限る。以下この項及び次項において同じ。）の数に一を加えた数を乗じて得た金額に十万円を加算した金額（その者が同一生計配偶者又は扶養親族を有する場合には、当該金額に三十二万円を加算した金額）以下である者に対しては、第二十四条第一項の規定にかかわらず、道府県民税の所得割（第五十条の二の規定により課する所得割を除く。）を課することができない。
<sup>suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-1</sup>
For the time being, a prefecture may not, notwithstanding the provisions of Article 24, paragraph (1), impose the income levy of prefectural inhabitant tax (excluding the income levy imposed under the provisions of Article 50-2) on a person, among those on whom the income levy of prefectural inhabitant tax is to be imposed, for whom the total of the gross income, amount of retirement income and amount of timber income calculated pursuant to the provisions of Article 32 with respect to income of the year preceding the year that includes the first day of the fiscal year concerned (hereinafter in this Article, paragraphs (2) through (11) of the following Article, Article 4-2, paragraphs (2) through (11) of the Supplementary Provisions, Articles 4-5 through 33-2 of the Supplementary Provisions, Articles 33-3 through 35-3 of the Supplementary Provisions, Article 35-3-2, paragraphs (1) and (6) of the Supplementary Provisions, Article 35-3-4, paragraphs (1) and (6) of the Supplementary Provisions, Articles 35-4 through 44 of the Supplementary Provisions, Article 45 of the Supplementary Provisions and Article 61 of the Supplementary Provisions referred to as the "previous year") is the amount obtained by adding 100,000 yen to the amount obtained by multiplying 350,000 yen by the number obtained by adding one to the number of the person's spouse in the same household and dependents (limited to persons under 16 years of age and claimable dependents prescribed in Article 34, paragraph (1), item (xi); the same applies hereinafter in this paragraph and the following paragraph) (where the person has a spouse in the same household or dependents, the amount obtained by adding 320,000 yen to that amount) or less.
<sup>machine translation, not official</sup>

**第二項**  道府県は、当分の間、三十五万円に道府県民税の所得割の納税義務者の同一生計配偶者及び扶養親族の数に一を加えた数を乗じて得た金額に十万円を加算した金額（その者が同一生計配偶者又は扶養親族を有する場合には、当該金額に三十二万円を加算した金額）が、第一号に掲げる額から第二号に掲げる額と第三号に掲げる額との合計額を控除した金額を超えることとなるときは、当該超える金額に第二号に掲げる額を同号に掲げる額と第三号に掲げる額との合計額で除して得た数値を乗じて得た金額を、当該納税義務者の第三十五条及び第三十七条の規定を適用した場合の所得割の額から控除するものとする。
<sup>suppl-3251-226/art-3-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2</sup>
For the time being, where the amount obtained by adding 100,000 yen to the amount obtained by multiplying 350,000 yen by the number obtained by adding one to the number of spouses in the same household and dependents of a person liable for the income levy of prefectural inhabitant tax (where the person has a spouse in the same household or dependents, the amount obtained by adding 320,000 yen to that amount) exceeds the amount obtained by deducting the total of the amount set out in item (ii) and the amount set out in item (iii) from the amount set out in item (i), a prefecture is to deduct the amount obtained by multiplying the excess amount by the figure obtained by dividing the amount set out in item (ii) by the total of the amount set out in that item and the amount set out in item (iii), from the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied:
<sup>machine translation, not official</sup>

  **一**  当該納税義務者の前年の所得について第三十二条の規定により算定した総所得金額、退職所得金額及び山林所得金額の合計額
  <sup>suppl-3251-226/art-3-3/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-1</sup>
  the total of the gross income, amount of retirement income and amount of timber income of the person liable for tax concerned calculated pursuant to the provisions of Article 32 with respect to income of the previous year;
  <sup>machine translation, not official</sup>

  **二**  当該納税義務者の第三十五条、第三十七条から第三十七条の三まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定を適用して計算した場合の所得割の額
  <sup>suppl-3251-226/art-3-3/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-2</sup>
  the amount of the income levy of the person liable for tax concerned calculated by applying the provisions of Article 35, Articles 37 through 37-3, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions;
  <sup>machine translation, not official</sup>

  **三**  当該納税義務者の第三百十四条の三、第三百十四条の六から第三百十四条の八まで、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定を適用して計算した場合の所得割の額
  <sup>suppl-3251-226/art-3-3/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-3</sup>
  the amount of the income levy of the person liable for tax concerned calculated by applying the provisions of Article 314-3, Articles 314-6 through 314-8, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

**第三項**  前項の規定の適用がある場合における第三十七条の四の規定の適用については、同条中「前三条」とあるのは、「前三条並びに附則第三条の三第二項」とする。
<sup>suppl-3251-226/art-3-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-3</sup>
In the application of the provisions of Article 37-4 in the case where the provisions of the preceding paragraph apply, the phrase "the preceding three Articles" in that Article is deemed to be replaced with "the preceding three Articles and Article 3-3, paragraph (2) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第四項**  市町村は、当分の間、市町村民税の所得割を課すべき者のうち、その者の前年の所得について第三百十三条の規定により算定した総所得金額、退職所得金額及び山林所得金額の合計額が、三十五万円にその者の同一生計配偶者及び扶養親族（年齢十六歳未満の者及び第三百十四条の二第一項第十一号に規定する控除対象扶養親族に限る。以下この項及び次項において同じ。）の数に一を加えた数を乗じて得た金額に十万円を加算した金額（その者が同一生計配偶者又は扶養親族を有する場合には、当該金額に三十二万円を加算した金額）以下である者に対しては、第二百九十四条第一項の規定にかかわらず、市町村民税の所得割（分離課税に係る所得割を除く。）を課することができない。
<sup>suppl-3251-226/art-3-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-4</sup>
For the time being, a municipality may not, notwithstanding the provisions of Article 294, paragraph (1), impose the income levy of municipal inhabitant tax (excluding the separately taxed income levy) on a person, among those on whom the income levy of municipal inhabitant tax is to be imposed, for whom the total of the gross income, amount of retirement income and amount of timber income calculated pursuant to the provisions of Article 313 with respect to income of the previous year is the amount obtained by adding 100,000 yen to the amount obtained by multiplying 350,000 yen by the number obtained by adding one to the number of the person's spouse in the same household and dependents (limited to persons under 16 years of age and claimable dependents prescribed in Article 314-2, paragraph (1), item (xi); the same applies hereinafter in this paragraph and the following paragraph) (where the person has a spouse in the same household or dependents, the amount obtained by adding 320,000 yen to that amount) or less.
<sup>machine translation, not official</sup>

**第五項**  市町村は、当分の間、三十五万円に市町村民税の所得割の納税義務者の同一生計配偶者及び扶養親族の数に一を加えた数を乗じて得た金額に十万円を加算した金額（その者が同一生計配偶者又は扶養親族を有する場合には、当該金額に三十二万円を加算した金額）が、第一号に掲げる額から第二号に掲げる額と第三号に掲げる額との合計額を控除した金額を超えることとなるときは、当該超える金額に第二号に掲げる額を同号に掲げる額と第三号に掲げる額との合計額で除して得た数値を乗じて得た金額を、当該納税義務者の第三百十四条の三及び第三百十四条の六の規定を適用した場合の所得割の額から控除するものとする。
<sup>suppl-3251-226/art-3-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5</sup>
For the time being, where the amount obtained by adding 100,000 yen to the amount obtained by multiplying 350,000 yen by the number obtained by adding one to the number of spouses in the same household and dependents of a person liable for the income levy of municipal inhabitant tax (where the person has a spouse in the same household or dependents, the amount obtained by adding 320,000 yen to that amount) exceeds the amount obtained by deducting the total of the amount set out in item (ii) and the amount set out in item (iii) from the amount set out in item (i), a municipality is to deduct the amount obtained by multiplying the excess amount by the figure obtained by dividing the amount set out in item (ii) by the total of the amount set out in that item and the amount set out in item (iii), from the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied:
<sup>machine translation, not official</sup>

  **一**  当該納税義務者の前年の所得について第三百十三条の規定により算定した総所得金額、退職所得金額及び山林所得金額の合計額
  <sup>suppl-3251-226/art-3-3/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-1</sup>
  the total of the gross income, amount of retirement income and amount of timber income of the person liable for tax concerned calculated pursuant to the provisions of Article 313 with respect to income of the previous year;
  <sup>machine translation, not official</sup>

  **二**  当該納税義務者の第三百十四条の三、第三百十四条の六から第三百十四条の八まで、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定を適用して計算した場合の所得割の額
  <sup>suppl-3251-226/art-3-3/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-2</sup>
  the amount of the income levy of the person liable for tax concerned calculated by applying the provisions of Article 314-3, Articles 314-6 through 314-8, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions;
  <sup>machine translation, not official</sup>

  **三**  当該納税義務者の第三十五条、第三十七条から第三十七条の三まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定を適用して計算した場合の所得割の額
  <sup>suppl-3251-226/art-3-3/par-5/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-3</sup>
  the amount of the income levy of the person liable for tax concerned calculated by applying the provisions of Article 35, Articles 37 through 37-3, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

**第六項**  前項の規定の適用がある場合における第三百十四条の九第一項の規定の適用については、同項中「前三条」とあるのは、「前三条並びに附則第三条の三第五項」とする。
<sup>suppl-3251-226/art-3-3/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-6</sup>
In the application of the provisions of Article 314-9, paragraph (1) in the case where the provisions of the preceding paragraph apply, the phrase "the preceding three Articles" in Article 314-9, paragraph (1) is deemed to be replaced with "the preceding three Articles and Article 3-3, paragraph (5) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第四条（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除） — Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4</sup>

**第一項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>suppl-3251-226/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-1</sup>
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
<sup>machine translation, not official</sup>

  **一**  居住用財産の譲渡損失の金額　道府県民税又は市町村民税の所得割の納税義務者が、平成十一年一月一日から令和九年十二月三十一日までの期間（以下この条において「適用期間」という。）内に、租税特別措置法第四十一条の五第七項第一号に規定する譲渡資産（以下この条において「譲渡資産」という。）の同号に規定する特定譲渡（以下この条において「特定譲渡」という。）をした場合（当該納税義務者がその年の前年若しくは前々年における資産の譲渡につき同法第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第三十六条の二若しくは第三十六条の五の規定の適用を受けている場合又は当該納税義務者がその年若しくはその年の前年以前三年内における資産の譲渡につき次条第二項若しくは第八項の規定の適用を受け、若しくは受けている場合を除く。）において、平成十一年一月一日（当該特定譲渡の日が平成十二年一月一日以後であるときは、当該特定譲渡の日の属する年の前年一月一日）から当該特定譲渡の日の属する年の翌年十二月三十一日（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、同日までに同号に規定する買換資産（以下この条において「買換資産」という。）の同号に規定する取得（以下この条において「取得」という。）をすることが困難となつた場合において、同日後二年以内に買換資産の取得をする見込みであり、かつ、総務省令で定めるところにより市町村長の承認を受けたとき（同号の税務署長の承認を受けたときを含む。）は、同日の属する年の翌々年十二月三十一日。第十四項において「取得期限」という。）までの間に、買換資産の取得をして当該取得をした日の属する年の十二月三十一日において当該買換資産に係る住宅借入金等の金額を有し、かつ、当該取得の日から当該取得の日の属する年の翌年十二月三十一日までの間に当該納税義務者の居住の用に供したとき、又は供する見込みであるときにおける当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該納税義務者が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち、当該特定譲渡をした日の属する年の末日の属する年度の翌年度分の道府県民税又は市町村民税に係る附則第三十四条第一項若しくは第四項に規定する長期譲渡所得の金額又は附則第三十五条第一項若しくは第五項に規定する短期譲渡所得の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。
  <sup>suppl-3251-226/art-4/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-1/item-1</sup>
  Amount of loss on the transfer of residential property: means, in the case where a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax has made, during the period from January 1, 1999 to December 31, 2027 (hereinafter in this Article referred to as the "application period"), of a transferred asset prescribed in Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as the "transferred asset"), the specified transfer prescribed in that item (hereinafter in this Article referred to as the "specified transfer") (excluding the case where the person liable for tax has been subject to the application of the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where applied pursuant to the provisions of paragraph (3) of that Article), Article 36-2 or Article 36-5 of that Act with respect to a transfer of assets in the year preceding that year or the year before that, or where the person liable for tax has been subject to or is subject to the application of the provisions of paragraph (2) or (8) of the following Article with respect to a transfer of assets in that year or within the three years up to and including the year preceding that year), and, during the period from January 1, 1999 (where the date of the specified transfer is on or after January 1, 2000, January 1 of the year preceding the year that includes the date of the specified transfer) to December 31 of the year following the year that includes the date of the specified transfer (where, due to unavoidable circumstances attributable to a disaster designated as a specified extraordinary disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, it has become difficult to acquire, by that day, a replacement asset prescribed in Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as the "replacement asset") by making the acquisition prescribed in that item (hereinafter in this Article referred to as the "acquisition"), and the person is expected to acquire the replacement asset within two years after that day and has obtained the approval of the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications (including where the person has obtained the approval of the district director under that item), December 31 of the second year following the year that includes that day; referred to as the "acquisition deadline" in paragraph (14)), the person has acquired the replacement asset and has an amount of housing loans, etc. relating to that replacement asset as of December 31 of the year that includes the day of that acquisition, and has used it, or is expected to use it, as the person's residence during the period from the day of that acquisition to December 31 of the year following the year that includes the day of that acquisition, the amount calculated, as provided by Cabinet Order, as the portion of the amount of loss arising in calculating the amount of capital gains from the specified transfer of that transferred asset (where there are two or more such specified transfers in that year, limited to the one specified transfer selected by that person liable for tax as provided by Cabinet Order) that cannot be deducted even after deduction in calculating the amount of long-term capital gains prescribed in Article 34, paragraph (1) or (4) of the Supplementary Provisions or the amount of short-term capital gains prescribed in Article 35, paragraph (1) or (5) of the Supplementary Provisions relating to the prefectural inhabitant tax or municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year that includes the day of that specified transfer;
  <sup>machine translation, not official</sup>

  **二**  通算後譲渡損失の金額　当該道府県民税又は市町村民税の所得割の納税義務者のその年において生じた第三十二条第八項又は第三百十三条第八項に規定する純損失の金額（以下この条において「純損失の金額」という。）のうち、居住用財産の譲渡損失の金額に係るもの（当該居住用財産の譲渡損失の金額に係る譲渡資産のうちに土地又は土地の上に存する権利で政令で定める面積が五百平方メートルを超えるものが含まれている場合には、当該土地又は土地の上に存する権利のうち当該五百平方メートルを超える部分に相当する金額を除く。）として政令で定めるところにより計算した金額をいう。
  <sup>suppl-3251-226/art-4/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-1/item-2</sup>
  Amount of loss on transfer after aggregation: means the amount calculated, as provided by Cabinet Order, as the portion of the amount of net loss prescribed in Article 32, paragraph (8) or Article 313, paragraph (8) arising in that year for the person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax concerned (hereinafter in this Article referred to as the "amount of net loss") that relates to the amount of loss on the transfer of residential property (where the transferred asset relating to that amount of loss on the transfer of residential property includes land or rights on land whose area, as specified by Cabinet Order, exceeds 500 square meters, excluding the amount equivalent to the portion of that land or those rights exceeding those 500 square meters);
  <sup>machine translation, not official</sup>

  **三**  住宅借入金等　租税特別措置法第四十一条の五第七項第四号に規定する住宅借入金等をいう。
  <sup>suppl-3251-226/art-4/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-1/item-3</sup>
  Housing loans, etc.: means the housing loans, etc. prescribed in Article 41-5, paragraph (7), item (iv) of the Act on Special Measures Concerning Taxation.
  <sup>machine translation, not official</sup>

**第二項**  道府県民税の所得割の納税義務者の平成十七年度以後の各年度分の道府県民税に係る譲渡所得の金額の計算上生じた居住用財産の譲渡損失の金額がある場合には、当該居住用財産の譲渡損失の金額については、附則第三十四条第一項後段及び第三項第二号の規定は、適用しない。ただし、当該納税義務者が前年前三年内の年において生じた当該居住用財産の譲渡損失の金額以外の居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
<sup>suppl-3251-226/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-2</sup>
Where a person liable for the income levy of prefectural inhabitant tax has an amount of loss on the transfer of residential property arising in calculating the amount of capital gains relating to the prefectural inhabitant tax for each fiscal year on or after fiscal year 2005, the provisions of Article 34, paragraph (1), latter part and paragraph (3), item (ii) of the Supplementary Provisions do not apply to that amount of loss on the transfer of residential property; provided, however, that this does not apply where that person liable for tax has been subject to the application of the provisions of this paragraph with respect to an amount of loss on the transfer of residential property other than that amount of loss on the transfer of residential property arising in a year within the three years before the previous year.
<sup>machine translation, not official</sup>

**第三項**  前項の規定は、当該居住用財産の譲渡損失の金額が生じた年の末日の属する年度の翌年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-3</sup>
The provisions of the preceding paragraph apply only where the return under Article 45-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which the amount of loss on the transfer of residential property arose (including a return submitted after the deadline for filing it by the time the tax notice of prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) contains a statement to the effect that the person wishes to be subject to the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in those returns).
<sup>machine translation, not official</sup>

**第四項**  道府県民税の所得割の納税義務者の前年前三年内の年に生じた通算後譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該納税義務者が前年十二月三十一日において当該通算後譲渡損失の金額に係る買換資産に係る住宅借入金等の金額を有する場合において、居住用財産の譲渡損失の金額の生じた年の末日の属する年度の翌年度の道府県民税について前項の申告書を提出した場合であつて、その後の年度分の道府県民税について連続して通算後譲渡損失の金額の控除に関する事項を記載した第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第七項第二号の規定により読み替えて適用される同条第四項の規定による申告書を含む。以下この項において同じ。）を提出しているときに限り、附則第三十四条第一項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の当該連続して提出された申告書に係る各年度分の道府県民税に係る同項に規定する長期譲渡所得の金額、附則第三十五条第一項に規定する短期譲渡所得の金額、総所得金額、退職所得金額又は山林所得金額の計算上控除する。ただし、当該納税義務者の前年の合計所得金額が三千万円を超える年度分の道府県民税の所得割については、この限りでない。
<sup>suppl-3251-226/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4</sup>
The amount of loss on transfer after aggregation arising in a year within the three years before the previous year of a person liable for the income levy of prefectural inhabitant tax (excluding that deducted before the previous year pursuant to the provisions of this paragraph) is, only where that person liable for tax has an amount of housing loans, etc. relating to the replacement asset relating to that amount of loss on transfer after aggregation as of December 31 of the previous year, has submitted the return referred to in the preceding paragraph for the prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which the amount of loss on the transfer of residential property arose, and has consecutively submitted, for the prefectural inhabitant tax for subsequent fiscal years, returns under Article 45-2, paragraph (1) or (3) stating matters concerning deduction of the amount of loss on transfer after aggregation (including those submitted after the deadline for filing them by the time the tax notice of prefectural inhabitant tax is served, and the returns under Article 45-2, paragraph (4) as applied with terms replaced pursuant to the provisions of paragraph (7), item (ii) submitted by that time; hereinafter the same in this paragraph), to be deducted, notwithstanding the provisions of Article 34, paragraph (1), latter part of the Supplementary Provisions, as provided by Cabinet Order, in calculating the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions, the gross income, the amount of retirement income or the amount of timber income relating to the prefectural inhabitant tax for each fiscal year relating to those consecutively submitted returns of that person liable for tax; provided, however, that this does not apply to the income levy of prefectural inhabitant tax for a fiscal year for which the total income of the previous year of that person liable for tax exceeds 30,000,000 yen.
<sup>machine translation, not official</sup>

**第五項**  道府県民税の所得割の納税義務者の前年前三年間において生じた純損失の金額のうちに特定純損失の金額（適用期間内に行つた譲渡資産の特定譲渡による譲渡所得の金額の計算上生じた損失の金額に係る純損失の金額として政令で定めるところにより計算した金額をいう。）がある場合における第三十二条第八項の規定の適用については、同項中「控除されたもの」とあるのは、「控除されたもの及び附則第四条第五項に規定する特定純損失の金額」とする。
<sup>suppl-3251-226/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-5</sup>
Where, among the amounts of net loss arising in the three years before the previous year of a person liable for the income levy of prefectural inhabitant tax, there is an amount of specified net loss (meaning the amount calculated, as provided by Cabinet Order, as the amount of net loss relating to the amount of loss arising in calculating the amount of capital gains from a specified transfer of a transferred asset made during the application period), in the application of the provisions of Article 32, paragraph (8), the phrase "those deducted" in that paragraph is deemed to be replaced with "those deducted and the amount of specified net loss prescribed in Article 4, paragraph (5) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第六項**  第二項及び前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-4/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-6</sup>
Matters necessary for the application of the provisions of paragraph (2) and the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第七項**  第四項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-4/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-7</sup>
Where the provisions of paragraph (4) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項並びに第三十七条の規定の適用については、第二十三条第一項第十三号中「の規定」とあるのは「並びに附則第四条第四項の規定」と、「同条第一項」とあるのは「第三十二条第一項」とする。
  <sup>suppl-3251-226/art-4/par-7/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-7/item-1</sup>
  With regard to the application of the provisions of Article 23, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the portion relating to item (ii)), Article 34, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), and Article 37, the phrase "paragraphs (8) and (9) of that Article" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "paragraphs (8) and (9) of that Article and Article 4, paragraph (4) of the Supplementary Provisions", and the phrase "paragraph (1) of Article 32" is deemed to be replaced with "Article 32, paragraph (1)";
  <sup>machine translation, not official</sup>

  **二**  第四十五条の二第四項の規定の適用については、同項中「純損失又は雑損失の金額」とあるのは「純損失若しくは雑損失の金額又は附則第四条第四項に規定する通算後譲渡損失の金額」と、「三月十五日までに同項の道府県民税に関する申告書」とあるのは「三月十五日までに、第一項の道府県民税に関する申告書又は総務省令で定めるところにより同条第四項に規定する通算後譲渡損失の金額の控除に関する事項その他の政令で定める事項を記載した道府県民税に関する申告書」と、「第三百十七条の二第四項」とあるのは「同条第十三項第二号の規定により読み替えて適用される第三百十七条の二第四項」とする。
  <sup>suppl-3251-226/art-4/par-7/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-7/item-2</sup>
  With regard to the application of the provisions of Article 45-2, paragraph (4), the phrase "net loss or casualty loss" in that paragraph is deemed to be replaced with "net loss or casualty loss, or the amount of loss on transfer after aggregation prescribed in Article 4, paragraph (4) of the Supplementary Provisions", the phrase "by March 15, the return concerning prefectural inhabitant tax referred to in that paragraph" is deemed to be replaced with "by March 15, the return concerning prefectural inhabitant tax referred to in paragraph (1) or a return concerning prefectural inhabitant tax stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning deduction of the amount of loss on transfer after aggregation prescribed in Article 4, paragraph (4) of the Supplementary Provisions and other matters specified by Cabinet Order", and the phrase "Article 317-2, paragraph (4)" is deemed to be replaced with "Article 317-2, paragraph (4) as applied with terms replaced pursuant to the provisions of Article 4, paragraph (13), item (ii) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **三**  第四十五条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の五第十二項第三号の規定により読み替えて適用される所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第三項まで又は附則第四条第七項第二号の規定により読み替えて適用される前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第三項まで又は附則第四条第七項第二号の規定により読み替えて適用される前条第四項」とする。
  <sup>suppl-3251-226/art-4/par-7/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-7/item-3</sup>
  With regard to the application of the provisions of Article 45-3, the phrase "final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied with terms replaced pursuant to the provisions of Article 41-5, paragraph (12), item (iii) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" is deemed to be replaced with "paragraphs (1) through (3) of the preceding Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to the provisions of Article 4, paragraph (7), item (ii) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 45-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (3) of that Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to the provisions of Article 4, paragraph (7), item (ii) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  前三号に定めるもののほか、第四項の規定の適用がある場合における道府県民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-4/par-7/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-7/item-4</sup>
  In addition to what is provided for in the preceding three items, matters necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax in the case where the provisions of paragraph (4) apply are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第八項**  市町村民税の所得割の納税義務者の平成十七年度以後の各年度分の市町村民税に係る譲渡所得の金額の計算上生じた居住用財産の譲渡損失の金額がある場合には、当該居住用財産の譲渡損失の金額については、附則第三十四条第四項後段及び第六項第二号の規定は、適用しない。ただし、当該納税義務者が前年前三年内の年において生じた当該居住用財産の譲渡損失の金額以外の居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
<sup>suppl-3251-226/art-4/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-8</sup>
Where a person liable for the income levy of municipal inhabitant tax has an amount of loss on the transfer of residential property arising in calculating the amount of capital gains relating to the municipal inhabitant tax for each fiscal year on or after fiscal year 2005, the provisions of Article 34, paragraph (4), latter part of the Supplementary Provisions and Article 34, paragraph (6), item (ii) of the Supplementary Provisions do not apply to that amount of loss on the transfer of residential property; provided, however, that this does not apply where that person liable for tax has been subject to the application of the provisions of this paragraph with respect to an amount of loss on the transfer of residential property other than that amount of loss on the transfer of residential property arising in a year within the three years before the previous year.
<sup>machine translation, not official</sup>

**第九項**  前項の規定は、当該居住用財産の譲渡損失の金額が生じた年の末日の属する年度の翌年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-4/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-9</sup>
The provisions of the preceding paragraph apply only where the return under Article 317-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which the amount of loss on the transfer of residential property arose (including a return submitted after the deadline for filing it by the time the tax notice of municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement to the effect that the person wishes to be subject to the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in those returns).
<sup>machine translation, not official</sup>

**第十項**  市町村民税の所得割の納税義務者の前年前三年内の年に生じた通算後譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該納税義務者が前年十二月三十一日において当該通算後譲渡損失の金額に係る買換資産に係る住宅借入金等の金額を有する場合において、居住用財産の譲渡損失の金額の生じた年の末日の属する年度の翌年度の市町村民税について前項の申告書を提出した場合であつて、その後の年度分の市町村民税について連続して通算後譲渡損失の金額の控除に関する事項を記載した第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第十三項第二号の規定により読み替えて適用される同条第四項の規定による申告書を含む。以下この項において同じ。）を提出しているときに限り、附則第三十四条第四項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の当該連続して提出された申告書に係る各年度分の市町村民税に係る同項に規定する長期譲渡所得の金額、附則第三十五条第五項に規定する短期譲渡所得の金額、総所得金額、退職所得金額又は山林所得金額の計算上控除する。ただし、当該納税義務者の前年の合計所得金額が三千万円を超える年度分の市町村民税の所得割については、この限りでない。
<sup>suppl-3251-226/art-4/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10</sup>
The amount of loss on transfer after aggregation arising in a year within the three years before the previous year of a person liable for the income levy of municipal inhabitant tax (excluding that deducted before the previous year pursuant to the provisions of this paragraph) is, only where that person liable for tax has an amount of housing loans, etc. relating to the replacement asset relating to that amount of loss on transfer after aggregation as of December 31 of the previous year, has submitted the return referred to in the preceding paragraph for the municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which the amount of loss on the transfer of residential property arose, and has consecutively submitted, for the municipal inhabitant tax for subsequent fiscal years, returns under Article 317-2, paragraph (1) or (3) stating matters concerning deduction of the amount of loss on transfer after aggregation (including those submitted after the deadline for filing them by the time the tax notice of municipal inhabitant tax is served, and the returns under Article 317-2, paragraph (4) as applied with terms replaced pursuant to the provisions of paragraph (13), item (ii) submitted by that time; hereinafter the same in this paragraph), to be deducted, notwithstanding the provisions of Article 34, paragraph (4), latter part of the Supplementary Provisions, as provided by Cabinet Order, in calculating the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions, the gross income, the amount of retirement income or the amount of timber income relating to the municipal inhabitant tax for each fiscal year relating to those consecutively submitted returns of that person liable for tax; provided, however, that this does not apply to the income levy of municipal inhabitant tax for a fiscal year for which the total income of the previous year of that person liable for tax exceeds 30,000,000 yen.
<sup>machine translation, not official</sup>

**第十一項**  市町村民税の所得割の納税義務者の前年前三年間において生じた純損失の金額のうちに特定純損失の金額（適用期間内に行つた譲渡資産の特定譲渡による譲渡所得の金額の計算上生じた損失の金額に係る純損失の金額として政令で定めるところにより計算した金額をいう。）がある場合における第三百十三条第八項の規定の適用については、同項中「控除されたもの」とあるのは、「控除されたもの及び附則第四条第十一項に規定する特定純損失の金額」とする。
<sup>suppl-3251-226/art-4/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-11</sup>
Where, among the amounts of net loss arising in the three years before the previous year of a person liable for the income levy of municipal inhabitant tax, there is an amount of specified net loss (meaning the amount calculated, as provided by Cabinet Order, as the amount of net loss relating to the amount of loss arising in calculating the amount of capital gains from a specified transfer of a transferred asset made during the application period), in the application of the provisions of Article 313, paragraph (8), the phrase "amounts deducted" in that paragraph is deemed to be replaced with "amounts deducted and the amount of specified net loss prescribed in Article 4, paragraph (11) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第十二項**  第八項及び前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-4/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-12</sup>
Matters necessary for the application of the provisions of paragraph (8) and the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第十三項**  第十項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-4/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-13</sup>
Where the provisions of paragraph (10) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項並びに第三百十四条の六の規定の適用については、第二百九十二条第一項第十三号中「の規定」とあるのは「並びに附則第四条第十項の規定」と、「同条第一項」とあるのは「第三百十三条第一項」とする。
  <sup>suppl-3251-226/art-4/par-13/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-13/item-1</sup>
  With regard to the application of the provisions of Article 292, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion relating to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), and Article 314-6, the phrase "Article 313, paragraphs (8) and (9)" in Article 292, paragraph (1), item (xiii) is deemed to be replaced with "Article 313, paragraphs (8) and (9) and Article 4, paragraph (10) of the Supplementary Provisions", and the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 313, paragraph (1)";
  <sup>machine translation, not official</sup>

  **二**  第三百十七条の二第四項の規定の適用については、同項中「純損失又は雑損失の金額」とあるのは「純損失若しくは雑損失の金額又は附則第四条第十項に規定する通算後譲渡損失の金額」と、「三月十五日までに同項の申告書」とあるのは「三月十五日までに、第一項の申告書又は総務省令で定めるところにより同条第十項に規定する通算後譲渡損失の金額の控除に関する事項その他の政令で定める事項を記載した申告書」とする。
  <sup>suppl-3251-226/art-4/par-13/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-13/item-2</sup>
  With regard to the application of the provisions of Article 317-2, paragraph (4), the phrase "net loss or casualty loss" in that paragraph is deemed to be replaced with "net loss or casualty loss, or the amount of loss on transfer after aggregation prescribed in Article 4, paragraph (10) of the Supplementary Provisions", and the phrase "the return referred to in that paragraph by March 15" is deemed to be replaced with "the return referred to in paragraph (1) or a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning deduction of the amount of loss on transfer after aggregation prescribed in Article 4, paragraph (10) of the Supplementary Provisions and other matters specified by Cabinet Order, by March 15";
  <sup>machine translation, not official</sup>

  **三**  第三百十七条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の五第十二項第三号の規定により読み替えて適用される所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第三項まで又は附則第四条第十三項第二号の規定により読み替えて適用される前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第三項まで又は附則第四条第十三項第二号の規定により読み替えて適用される前条第四項」とする。
  <sup>suppl-3251-226/art-4/par-13/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-13/item-3</sup>
  With regard to the application of the provisions of Article 317-3, the phrase "final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied with terms replaced pursuant to the provisions of Article 41-5, paragraph (12), item (iii) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" is deemed to be replaced with "paragraphs (1) through (3) of the preceding Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to the provisions of Article 4, paragraph (13), item (ii) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 317-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (3) of that Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to the provisions of Article 4, paragraph (13), item (ii) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  前三号に定めるもののほか、第十項の規定の適用がある場合における市町村民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-4/par-13/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-13/item-4</sup>
  In addition to what is provided for in the preceding three items, matters necessary for the application of the provisions concerning the income levy of municipal inhabitant tax in the case where the provisions of paragraph (10) apply are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第十四項**  第二項又は第八項の規定の適用を受けた者は、取得期限までに買換資産の取得をしない場合、買換資産の取得をした日の属する年の十二月三十一日において当該買換資産に係る住宅借入金等の金額を有しない場合又は買換資産の取得をした日の属する年の翌年十二月三十一日までに当該買換資産をその者の居住の用に供しない場合には、取得期限又は同日から四月を経過する日までに総務省令で定めるところにより、その旨を市町村長に申告しなければならない。
<sup>suppl-3251-226/art-4/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-14</sup>
A person who has received the application of paragraph (2) or (8) must, in the case where the person does not acquire the replacement asset by the acquisition deadline, in the case where the person does not have an amount of housing loans, etc. relating to the replacement asset on December 31 of the year that includes the day on which the person acquired the replacement asset, or in the case where the person does not use the replacement asset as the person's residence by December 31 of the year following the year that includes the day on which the person acquired the replacement asset, declare that fact to the mayor of the municipality, as provided by an Order of the Ministry of Internal Affairs and Communications, by the acquisition deadline or the day on which four months have passed from that day.
<sup>machine translation, not official</sup>

**第十五項**  第四項又は第十項の規定の適用を受けた者は、当該適用に係る買換資産の取得をした日の属する年の翌年十二月三十一日までに、当該買換資産をその者の居住の用に供しない場合には、同日から四月を経過する日までに、総務省令で定めるところにより、その旨を市町村長に申告しなければならない。
<sup>suppl-3251-226/art-4/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-15</sup>
A person who has received the application of paragraph (4) or (10) must, in the case where the person does not use the replacement asset relating to that application as the person's residence by December 31 of the year following the year that includes the day on which the person acquired the replacement asset, declare that fact to the mayor of the municipality, as provided by an Order of the Ministry of Internal Affairs and Communications, by the day on which four months have passed from that day.
<sup>machine translation, not official</sup>

**第十六項**  前二項に定める場合に課されることとなる道府県民税又は市町村民税の所得割については、次に定めるところによる。
<sup>suppl-3251-226/art-4/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-16</sup>
With regard to the income levy of prefectural inhabitant tax or municipal inhabitant tax that is to be imposed in the cases provided for in the preceding two paragraphs, the following provisions apply:
<sup>machine translation, not official</sup>

  **一**  第十七条の五第三項及び第四項並びに第十八条第一項中「法定納期限」とあるのは、「附則第四条第十四項又は第十五項に規定する申告の期限」とする。
  <sup>suppl-3251-226/art-4/par-16/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-16/item-1</sup>
  in Article 17-5, paragraphs (3) and (4) and Article 18, paragraph (1), "statutory payment due date" is deemed to be replaced with "deadline for the declaration prescribed in Article 4, paragraph (14) or (15) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  第三百二十一条の二第二項中「不足税額をその決定があつた日までの納期の数で除して得た額に第三百二十条の各納期限」とあるのは「不足税額に当該不足税額に係る納税通知書において納付すべきこととされる日」と、「納付すべきこととされる日までの期間又はその日の翌日」とあるのは「納付すべきこととされる日の翌日」とし、同条第三項の規定は、適用しない。
  <sup>suppl-3251-226/art-4/par-16/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-16/item-2</sup>
  In Article 321-2, paragraph (2), "the amount obtained by dividing the tax deficiency by the number of payment periods up to the day on which the determination was made" is deemed to be replaced with "the tax deficiency", "each due date for payment under Article 320" with "the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and "the period until the day on which payment is to be made as stated in the tax notice relating to that tax deficiency, or the period until the day on which one month elapses from the day following that day" with "the period until the day on which one month elapses from the day following the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and the provisions of paragraph (3) of that Article do not apply;
  <sup>machine translation, not official</sup>

  **三**  前二号に定めるもののほか、前二項の規定の適用がある場合における道府県民税又は市町村民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-4/par-16/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-16/item-3</sup>
  in addition to what is provided for in the preceding two items, matters necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax or municipal inhabitant tax in the case where the provisions of the preceding two paragraphs apply are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第四条の二（特定居住用財産の譲渡損失の損益通算及び繰越控除） — Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-4-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2</sup>

**第一項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>suppl-3251-226/art-4-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-1</sup>
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
<sup>machine translation, not official</sup>

  **一**  特定居住用財産の譲渡損失の金額　道府県民税又は市町村民税の所得割の納税義務者が、平成十六年一月一日から令和九年十二月三十一日までの期間（以下この条において「適用期間」という。）内に、租税特別措置法第四十一条の五の二第七項第一号に規定する譲渡資産（以下この条において「譲渡資産」という。）の同号に規定する特定譲渡（以下この条において「特定譲渡」という。）をした場合（当該納税義務者が当該特定譲渡に係る契約を締結した日の前日において当該譲渡資産に係る住宅借入金等の金額を有する場合に限るものとし、当該納税義務者がその年の前年若しくは前々年における資産の譲渡につき同法第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第三十六条の二若しくは第三十六条の五の規定の適用を受けている場合又は当該納税義務者がその年若しくはその年の前年以前三年内における資産の譲渡につき前条第二項若しくは第八項の規定の適用を受け、若しくは受けている場合を除く。）において、当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該納税義務者が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち、当該特定譲渡をした日の属する年の末日の属する年度の翌年度分の道府県民税又は市町村民税に係る附則第三十四条第一項若しくは第四項に規定する長期譲渡所得の金額又は附則第三十五条第一項若しくは第五項に規定する短期譲渡所得の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額（当該特定譲渡に係る契約を締結した日の前日における当該譲渡資産に係る住宅借入金等の金額の合計額から当該譲渡資産の譲渡の対価の額を控除した残額を限度とする。）をいう。
  <sup>suppl-3251-226/art-4-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-1/item-1</sup>
  Amount of capital loss on specified residential property: means, in the case where a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax has made, during the period from January 1, 2004 to December 31, 2027 (referred to as the "application period" in this Article), a transfer of a transferred asset prescribed in Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation (referred to as a "transferred asset" in this Article) that is a specified transfer prescribed in that item (referred to as a "specified transfer" in this Article) (limited to the case where, on the day before the day on which that person concluded the contract for that specified transfer, that person had an amount of housing loans, etc. relating to that transferred asset, and excluding the case where that person has received the application of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding the case of application pursuant to paragraph (3) of that Article), Article 36-2 or Article 36-5 of that Act with respect to a transfer of assets in the year before that year or the year before that, or the case where that person has received, or is receiving, the application of paragraph (2) or (8) of the preceding Article with respect to a transfer of assets in that year or within the three years up to and including the year before that year), the amount calculated as provided by Cabinet Order as the portion, out of the amount of loss arising in calculating the amount of capital gains from the specified transfer of that transferred asset (if there are two or more such specified transfers in that year, limited to one specified transfer selected by that person as provided by Cabinet Order), that cannot be deducted even after deduction in calculating the amount of long-term capital gains prescribed in Article 34, paragraph (1) or (4) of the Supplementary Provisions or the amount of short-term capital gains prescribed in Article 35, paragraph (1) or (5) of the Supplementary Provisions for prefectural inhabitant tax or municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year that includes the day of that specified transfer (not exceeding the balance obtained by deducting the amount of consideration for the transfer of that transferred asset from the total amount of housing loans, etc. relating to that transferred asset on the day before the day on which the contract for that specified transfer was concluded).
  <sup>machine translation, not official</sup>

  **二**  通算後譲渡損失の金額　当該道府県民税又は市町村民税の所得割の納税義務者のその年において生じた第三十二条第八項又は第三百十三条第八項に規定する純損失の金額（以下この条において「純損失の金額」という。）のうち、特定居住用財産の譲渡損失の金額に係るものとして政令で定めるところにより計算した金額をいう。
  <sup>suppl-3251-226/art-4-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-1/item-2</sup>
  Amount of loss on transfer after aggregation: means, out of the amount of net loss prescribed in Article 32, paragraph (8) or Article 313, paragraph (8) that arose in that year for the person liable for the income levy of that prefectural inhabitant tax or municipal inhabitant tax (referred to as the "amount of net loss" in this Article), the amount calculated as provided by Cabinet Order as pertaining to the amount of capital loss on specified residential property.
  <sup>machine translation, not official</sup>

  **三**  住宅借入金等　租税特別措置法第四十一条の五の二第七項第四号に規定する住宅借入金等をいう。
  <sup>suppl-3251-226/art-4-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-1/item-3</sup>
  Housing loans, etc.: means housing loans, etc. prescribed in Article 41-5-2, paragraph (7), item (iv) of the Act on Special Measures Concerning Taxation.
  <sup>machine translation, not official</sup>

**第二項**  道府県民税の所得割の納税義務者の平成十七年度以後の各年度分の道府県民税に係る譲渡所得の金額の計算上生じた特定居住用財産の譲渡損失の金額がある場合には、当該特定居住用財産の譲渡損失の金額については、附則第三十四条第一項後段及び第三項第二号の規定は、適用しない。ただし、当該納税義務者が前年前三年内の年において生じた当該特定居住用財産の譲渡損失の金額以外の特定居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
<sup>suppl-3251-226/art-4-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-2</sup>
If a person liable for the income levy of prefectural inhabitant tax has an amount of capital loss on specified residential property arising in calculating the amount of capital gains for prefectural inhabitant tax for each fiscal year on or after fiscal year 2005, the provisions of the latter part of paragraph (1) and paragraph (3), item (ii) of Article 34 of the Supplementary Provisions do not apply to that amount of capital loss on specified residential property; provided, however, that this does not apply if that person has received the application of this paragraph with respect to an amount of capital loss on specified residential property other than that amount of capital loss on specified residential property that arose in a year within the three years prior to the previous year.
<sup>machine translation, not official</sup>

**第三項**  前項の規定は、当該特定居住用財産の譲渡損失の金額が生じた年の末日の属する年度の翌年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-4-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-3</sup>
The preceding paragraph applies only where the return under Article 45-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which that amount of capital loss on specified residential property arose (including a return submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and the final return under Article 45-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).
<sup>machine translation, not official</sup>

**第四項**  道府県民税の所得割の納税義務者の前年前三年内の年に生じた通算後譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、特定居住用財産の譲渡損失の金額の生じた年の末日の属する年度の翌年度の道府県民税について前項の申告書を提出した場合であつて、その後の年度分の道府県民税について連続して通算後譲渡損失の金額の控除に関する事項を記載した第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第七項第二号の規定により読み替えて適用される同条第四項の規定による申告書を含む。以下この項において同じ。）を提出しているときに限り、附則第三十四条第一項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の当該連続して提出された申告書に係る各年度分の道府県民税に係る同項に規定する長期譲渡所得の金額、附則第三十五条第一項に規定する短期譲渡所得の金額、総所得金額、退職所得金額又は山林所得金額の計算上控除する。ただし、当該納税義務者の前年の合計所得金額が三千万円を超える年度分の道府県民税の所得割については、この限りでない。
<sup>suppl-3251-226/art-4-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4</sup>
An amount of loss on transfer after aggregation that arose in a year within the three years prior to the previous year for a person liable for the income levy of prefectural inhabitant tax (excluding an amount deducted before the previous year pursuant to this paragraph) is, only in the case where the person has submitted the return referred to in the preceding paragraph for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which the amount of capital loss on specified residential property arose, and has thereafter continuously submitted, for prefectural inhabitant tax for the subsequent fiscal years, returns under Article 45-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss on transfer after aggregation (including those submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and returns under Article 45-2, paragraph (4) as applied with terms replaced pursuant to paragraph (7), item (ii) that were submitted by that time; the same applies hereinafter in this paragraph), to be deducted, notwithstanding the latter part of Article 34, paragraph (1) of the Supplementary Provisions and as provided by Cabinet Order, in calculating the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions, the gross income, the amount of retirement income or the amount of timber income for prefectural inhabitant tax for each fiscal year relating to those continuously submitted returns of that person liable for tax; provided, however, that this does not apply to the income levy of prefectural inhabitant tax for a fiscal year for which the total income of that person liable for tax for the previous year exceeds 30,000,000 yen.
<sup>machine translation, not official</sup>

**第五項**  道府県民税の所得割の納税義務者の前年前三年間において生じた純損失の金額のうちに特定純損失の金額（適用期間内に行つた譲渡資産の特定譲渡による譲渡所得の金額の計算上生じた損失の金額に係る純損失の金額として政令で定めるところにより計算した金額をいう。）がある場合における第三十二条第八項の規定の適用については、同項中「控除されたもの」とあるのは、「控除されたもの及び附則第四条の二第五項に規定する特定純損失の金額」とする。
<sup>suppl-3251-226/art-4-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-5</sup>
With regard to the application of Article 32, paragraph (8) where, among the amount of net loss that arose in the three years prior to the previous year for a person liable for the income levy of prefectural inhabitant tax, there is an amount of specified net loss (meaning the amount calculated as provided by Cabinet Order as the amount of net loss pertaining to the amount of loss arising in calculating the amount of capital gains from a specified transfer of a transferred asset made during the application period), "those deducted" in that paragraph is deemed to be replaced with "those deducted and the amount of specified net loss prescribed in Article 4-2, paragraph (5) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第六項**  第二項及び前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-4-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-6</sup>
Matters necessary for the application of the provisions of paragraph (2) and the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第七項**  第四項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-4-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-7</sup>
Where the provisions of paragraph (4) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項並びに第三十七条の規定の適用については、第二十三条第一項第十三号中「の規定」とあるのは「並びに附則第四条の二第四項の規定」と、「同条第一項」とあるのは「第三十二条第一項」とする。
  <sup>suppl-3251-226/art-4-2/par-7/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-7/item-1</sup>
  with regard to the application of Article 23, paragraph (1) (limited to the parts relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the part relating to item (ii)), Article 34, paragraph (1) (limited to the parts relating to item (x)-2 and item (xii)) and paragraph (9), and Article 37, in Article 23, paragraph (1), item (xiii), "paragraphs (8) and (9) of that Article" is deemed to be replaced with "paragraphs (8) and (9) of Article 32 and Article 4-2, paragraph (4) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  第四十五条の二第四項の規定の適用については、同項中「純損失又は雑損失の金額」とあるのは「純損失若しくは雑損失の金額又は附則第四条の二第四項に規定する通算後譲渡損失の金額」と、「三月十五日までに同項の道府県民税に関する申告書」とあるのは「三月十五日までに、第一項の道府県民税に関する申告書又は総務省令で定めるところにより同条第四項に規定する通算後譲渡損失の金額の控除に関する事項その他の政令で定める事項を記載した道府県民税に関する申告書」と、「第三百十七条の二第四項」とあるのは「同条第十三項第二号の規定により読み替えて適用される第三百十七条の二第四項」とする。
  <sup>suppl-3251-226/art-4-2/par-7/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-7/item-2</sup>
  with regard to the application of Article 45-2, paragraph (4), "an amount of net loss or casualty loss" in that paragraph is deemed to be replaced with "an amount of net loss or casualty loss or an amount of loss on transfer after aggregation prescribed in Article 4-2, paragraph (4) of the Supplementary Provisions", "by March 15, the return concerning prefectural inhabitant tax referred to in that paragraph" is deemed to be replaced with "by March 15, the return concerning prefectural inhabitant tax referred to in paragraph (1) or a return concerning prefectural inhabitant tax stating, as provided by an Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss on transfer after aggregation prescribed in Article 4-2, paragraph (4) of the Supplementary Provisions and other matters specified by Cabinet Order", and "Article 317-2, paragraph (4)" is deemed to be replaced with "Article 317-2, paragraph (4) as applied with terms replaced pursuant to Article 4-2, paragraph (13), item (ii) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **三**  第四十五条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の五の二第十二項第三号の規定により読み替えて適用される所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第三項まで又は附則第四条の二第七項第二号の規定により読み替えて適用される前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第三項まで又は附則第四条の二第七項第二号の規定により読み替えて適用される前条第四項」とする。
  <sup>suppl-3251-226/art-4-2/par-7/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-7/item-3</sup>
  with regard to the application of Article 45-3, in paragraph (1) of that Article, "Income Tax Act (" is deemed to be replaced with "Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied with terms replaced pursuant to Article 41-5-2, paragraph (12), item (iii) of the Act on Special Measures Concerning Taxation. " and "paragraphs (1) through (4) of the preceding Article" is deemed to be replaced with "paragraphs (1) through (3) of the preceding Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to Article 4-2, paragraph (7), item (ii) of the Supplementary Provisions", and in paragraph (2) of that Article, "paragraphs (1) through (4) of that Article" is deemed to be replaced with "paragraphs (1) through (3) of that Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to Article 4-2, paragraph (7), item (ii) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  前三号に定めるもののほか、第四項の規定の適用がある場合における道府県民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-4-2/par-7/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-7/item-4</sup>
  In addition to what is provided for in the preceding three items, matters necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax in the case where the provisions of paragraph (4) apply are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第八項**  市町村民税の所得割の納税義務者の平成十七年度以後の各年度分の市町村民税に係る譲渡所得の金額の計算上生じた特定居住用財産の譲渡損失の金額がある場合には、当該特定居住用財産の譲渡損失の金額については、附則第三十四条第四項後段及び第六項第二号の規定は、適用しない。ただし、当該納税義務者が前年前三年内の年において生じた当該特定居住用財産の譲渡損失の金額以外の特定居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
<sup>suppl-3251-226/art-4-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-8</sup>
If a person liable for the income levy of municipal inhabitant tax has an amount of capital loss on specified residential property arising in calculating the amount of capital gains for municipal inhabitant tax for each fiscal year on or after fiscal year 2005, the provisions of the latter part of paragraph (4) and paragraph (6), item (ii) of Article 34 of the Supplementary Provisions do not apply to that amount of capital loss on specified residential property; provided, however, that this does not apply if that person has received the application of this paragraph with respect to an amount of capital loss on specified residential property other than that amount of capital loss on specified residential property that arose in a year within the three years prior to the previous year.
<sup>machine translation, not official</sup>

**第九項**  前項の規定は、当該特定居住用財産の譲渡損失の金額が生じた年の末日の属する年度の翌年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-4-2/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-9</sup>
The preceding paragraph applies only where the return under Article 317-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which that amount of capital loss on specified residential property arose (including a return submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and the final return under Article 317-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).
<sup>machine translation, not official</sup>

**第十項**  市町村民税の所得割の納税義務者の前年前三年内の年に生じた通算後譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、特定居住用財産の譲渡損失の金額の生じた年の末日の属する年度の翌年度の市町村民税について前項の申告書を提出した場合であつて、その後の年度分の市町村民税について連続して通算後譲渡損失の金額の控除に関する事項を記載した第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第十三項第二号の規定により読み替えて適用される同条第四項の規定による申告書を含む。以下この項において同じ。）を提出しているときに限り、附則第三十四条第四項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の当該連続して提出された申告書に係る各年度分の市町村民税に係る同項に規定する長期譲渡所得の金額、附則第三十五条第五項に規定する短期譲渡所得の金額、総所得金額、退職所得金額又は山林所得金額の計算上控除する。ただし、当該納税義務者の前年の合計所得金額が三千万円を超える年度分の市町村民税の所得割については、この限りでない。
<sup>suppl-3251-226/art-4-2/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10</sup>
An amount of loss on transfer after aggregation that arose in a year within the three years prior to the previous year for a person liable for the income levy of municipal inhabitant tax (excluding an amount deducted before the previous year pursuant to this paragraph) is, only in the case where the person has submitted the return referred to in the preceding paragraph for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which the amount of capital loss on specified residential property arose, and has thereafter continuously submitted, for municipal inhabitant tax for the subsequent fiscal years, returns under Article 317-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss on transfer after aggregation (including those submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and returns under Article 317-2, paragraph (4) as applied with terms replaced pursuant to paragraph (13), item (ii) that were submitted by that time; the same applies hereinafter in this paragraph), to be deducted, notwithstanding the latter part of Article 34, paragraph (4) of the Supplementary Provisions and as provided by Cabinet Order, in calculating the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions, the gross income, the amount of retirement income or the amount of timber income for municipal inhabitant tax for each fiscal year relating to those continuously submitted returns of that person liable for tax; provided, however, that this does not apply to the income levy of municipal inhabitant tax for a fiscal year for which the total income of that person liable for tax for the previous year exceeds 30,000,000 yen.
<sup>machine translation, not official</sup>

**第十一項**  市町村民税の所得割の納税義務者の前年前三年間において生じた純損失の金額のうちに特定純損失の金額（適用期間内に行つた譲渡資産の特定譲渡による譲渡所得の金額の計算上生じた損失の金額に係る純損失の金額として政令で定めるところにより計算した金額をいう。）がある場合における第三百十三条第八項の規定の適用については、同項中「控除されたもの」とあるのは、「控除されたもの及び附則第四条の二第十一項に規定する特定純損失の金額」とする。
<sup>suppl-3251-226/art-4-2/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-11</sup>
With regard to the application of Article 313, paragraph (8) where, among the amount of net loss that arose in the three years prior to the previous year for a person liable for the income levy of municipal inhabitant tax, there is an amount of specified net loss (meaning the amount calculated as provided by Cabinet Order as the amount of net loss pertaining to the amount of loss arising in calculating the amount of capital gains from a specified transfer of a transferred asset made during the application period), "amounts deducted" in that paragraph is deemed to be replaced with "amounts deducted and the amount of specified net loss prescribed in Article 4-2, paragraph (11) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第十二項**  第八項及び前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-4-2/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-12</sup>
Matters necessary for the application of the provisions of paragraph (8) and the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第十三項**  第十項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-4-2/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-13</sup>
Where the provisions of paragraph (10) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項並びに第三百十四条の六の規定の適用については、第二百九十二条第一項第十三号中「の規定」とあるのは「並びに附則第四条の二第十項の規定」と、「同条第一項」とあるのは「第三百十三条第一項」とする。
  <sup>suppl-3251-226/art-4-2/par-13/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-13/item-1</sup>
  with regard to the application of Article 292, paragraph (1) (limited to the parts relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the part relating to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the parts relating to item (x)-2 and item (xii)) and paragraph (9), and Article 314-6, in Article 292, paragraph (1), item (xiii), "Article 313, paragraphs (8) and (9)" is deemed to be replaced with "Article 313, paragraphs (8) and (9) and Article 4-2, paragraph (10) of the Supplementary Provisions", and "paragraph (1) of that Article" is deemed to be replaced with "Article 313, paragraph (1)";
  <sup>machine translation, not official</sup>

  **二**  第三百十七条の二第四項の規定の適用については、同項中「純損失又は雑損失の金額」とあるのは「純損失若しくは雑損失の金額又は附則第四条の二第十項に規定する通算後譲渡損失の金額」と、「三月十五日までに同項の申告書」とあるのは「三月十五日までに、第一項の申告書又は総務省令で定めるところにより同条第十項に規定する通算後譲渡損失の金額の控除に関する事項その他の政令で定める事項を記載した申告書」とする。
  <sup>suppl-3251-226/art-4-2/par-13/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-13/item-2</sup>
  with regard to the application of Article 317-2, paragraph (4), "an amount of net loss or casualty loss" in that paragraph is deemed to be replaced with "an amount of net loss or casualty loss or an amount of loss on transfer after aggregation prescribed in Article 4-2, paragraph (10) of the Supplementary Provisions", and "the return referred to in that paragraph by March 15" is deemed to be replaced with "the return referred to in paragraph (1) or a return stating, as provided by an Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss on transfer after aggregation prescribed in Article 4-2, paragraph (10) of the Supplementary Provisions and other matters specified by Cabinet Order, by March 15";
  <sup>machine translation, not official</sup>

  **三**  第三百十七条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の五の二第十二項第三号の規定により読み替えて適用される所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第三項まで又は附則第四条の二第十三項第二号の規定により読み替えて適用される前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第三項まで又は附則第四条の二第十三項第二号の規定により読み替えて適用される前条第四項」とする。
  <sup>suppl-3251-226/art-4-2/par-13/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-13/item-3</sup>
  with regard to the application of Article 317-3, in paragraph (1) of that Article, "Income Tax Act (" is deemed to be replaced with "Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied with terms replaced pursuant to Article 41-5-2, paragraph (12), item (iii) of the Act on Special Measures Concerning Taxation. " and "paragraphs (1) through (4) of the preceding Article" is deemed to be replaced with "paragraphs (1) through (3) of the preceding Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to Article 4-2, paragraph (13), item (ii) of the Supplementary Provisions", and in paragraph (2) of that Article, "paragraphs (1) through (4) of that Article" is deemed to be replaced with "paragraphs (1) through (3) of that Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to Article 4-2, paragraph (13), item (ii) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  前三号に定めるもののほか、第十項の規定の適用がある場合における市町村民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-4-2/par-13/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-13/item-4</sup>
  In addition to what is provided for in the preceding three items, matters necessary for the application of the provisions concerning the income levy of municipal inhabitant tax in the case where the provisions of paragraph (10) apply are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第四条の三（阪神・淡路大震災に係る雑損控除額等の特例） — Special Provisions on Casualty Loss Deduction Amounts, etc. Relating to the Great Hanshin-Awaji Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-4-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3</sup>

**第一項**  道府県は、所得割の納税義務者の選択により、阪神・淡路大震災により第三十四条第一項第一号に規定する資産について受けた損失の金額（阪神・淡路大震災に関連するやむを得ない支出で政令で定めるものの金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）については、平成六年において生じた同号に規定する損失の金額として、第三十二条第九項及び第三十四条第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該阪神・淡路大震災により受けた損失の金額は、その者の平成八年度以後の年度分の個人の道府県民税に関する規定の適用については、平成七年において生じなかつたものとみなす。
<sup>suppl-3251-226/art-4-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-1</sup>
A prefecture may, at the election of a person liable for the income levy, apply Article 32, paragraph (9) and Article 34, paragraph (1) to the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake on assets prescribed in Article 34, paragraph (1), item (i) (including the amount of unavoidable expenditure specified by Cabinet Order in connection with the Great Hanshin-Awaji Earthquake, and excluding the portion covered by insurance benefits, compensation for damage or the like), as an amount of loss prescribed in that item that arose in 1994. In this case, the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake that relates to the amount deducted under those provisions is deemed not to have arisen in 1995 for the purposes of applying the provisions concerning individual prefectural inhabitant tax for the fiscal years on or after fiscal year 1996 of that person.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、平成七年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。
<sup>suppl-3251-226/art-4-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-2</sup>
The preceding paragraph applies only where the return under Article 45-2, paragraph (1) or (3) for fiscal year 1995 (including a return submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and the final return under Article 45-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).
<sup>machine translation, not official</sup>

**第三項**  前二項に定めるもののほか、これらの規定の適用がある場合における道府県民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-4-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-3</sup>
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax in the case where those provisions apply are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  市町村は、所得割の納税義務者の選択により、阪神・淡路大震災により第三百十四条の二第一項第一号に規定する資産について受けた損失の金額（阪神・淡路大震災に関連するやむを得ない支出で政令で定めるものの金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）については、平成六年において生じた同号に規定する損失の金額として、第三百十三条第九項及び第三百十四条の二第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該阪神・淡路大震災により受けた損失の金額は、その者の平成八年度以後の年度分の個人の市町村民税に関する規定の適用については、平成七年において生じなかつたものとみなす。
<sup>suppl-3251-226/art-4-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-4</sup>
A municipality may, at the election of a person liable for the income levy, apply Article 313, paragraph (9) and Article 314-2, paragraph (1) to the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake on assets prescribed in Article 314-2, paragraph (1), item (i) (including the amount of unavoidable expenditure specified by Cabinet Order in connection with the Great Hanshin-Awaji Earthquake, and excluding the portion covered by insurance benefits, compensation for damage or the like), as an amount of loss prescribed in that item that arose in 1994. In this case, the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake that relates to the amount deducted under those provisions is deemed not to have arisen in 1995 for the purposes of applying the provisions concerning individual municipal inhabitant tax for the fiscal years on or after fiscal year 1996 of that person.
<sup>machine translation, not official</sup>

**第五項**  前項の規定は、平成七年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。
<sup>suppl-3251-226/art-4-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-5</sup>
The preceding paragraph applies only where the return under Article 317-2, paragraph (1) or (3) for fiscal year 1995 (including a return submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and the final return under Article 317-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).
<sup>machine translation, not official</sup>

**第六項**  前二項に定めるもののほか、これらの規定の適用がある場合における市町村民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-4-3/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-6</sup>
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning the income levy of municipal inhabitant tax in the case where those provisions apply are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第四条の四（令和六年能登半島地震災害に係る雑損控除額等の特例） — Special Provisions on Casualty Loss Deduction Amounts, etc. Relating to the 2024 Noto Peninsula Earthquake Disaster
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-4-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4</sup>

**第一項**  道府県は、所得割の納税義務者の選択により、令和六年能登半島地震災害（令和六年一月一日に発生した令和六年能登半島地震による災害をいう。以下この項及び第四項において同じ。）により第三十四条第一項第一号に規定する資産について受けた損失の金額（令和六年能登半島地震災害に関連するやむを得ない支出で政令で定めるもの（以下この項において「災害関連支出」という。）の金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。以下この項において「特例損失金額」という。）がある場合には、特例損失金額（災害関連支出がある場合には、次項に規定する申告書の提出の日の前日までに支出したものに限る。以下この項において「損失対象金額」という。）について、令和五年において生じた同号に規定する損失の金額として、第三十二条第九項（第三十三条第四項の規定により読み替えて適用する場合を含む。）及び第三十四条第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該損失対象金額は、その者の令和七年度以後の年度分で当該損失対象金額が生じた年の末日の属する年度の翌年度分の個人の道府県民税に関する規定の適用については、当該損失対象金額が生じた年において生じなかつたものとみなす。
<sup>suppl-3251-226/art-4-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-1</sup>
A prefecture may, at the election of a person liable for the income levy, in the case where there is an amount of loss suffered by reason of the 2024 Noto Peninsula Earthquake disaster (meaning the disaster caused by the 2024 Noto Peninsula Earthquake that occurred on January 1, 2024; the same applies hereinafter in this paragraph and paragraph (4)) on assets prescribed in Article 34, paragraph (1), item (i) (including the amount of unavoidable expenditure specified by Cabinet Order in connection with the 2024 Noto Peninsula Earthquake disaster (referred to as "disaster-related expenditure" in this paragraph), and excluding the portion covered by insurance benefits, compensation for damage or the like; referred to as the "special loss amount" in this paragraph), apply Article 32, paragraph (9) (including where applied with replaced terms pursuant to Article 33, paragraph (4)) and Article 34, paragraph (1) to the special loss amount (if there is disaster-related expenditure, limited to what was expended by the day before the day of submission of the return prescribed in the following paragraph; referred to as the "loss amount eligible for the special rule" in this paragraph), as an amount of loss prescribed in that item that arose in 2023. In this case, the loss amount eligible for the special rule relating to the amount deducted under those provisions is deemed not to have arisen in the year in which that loss amount arose, for the purposes of applying the provisions concerning individual prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that loss amount arose, among the fiscal years on or after fiscal year 2025 of that person.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、令和六年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。
<sup>suppl-3251-226/art-4-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-2</sup>
The preceding paragraph applies only where the return under Article 45-2, paragraph (1) or (3) for fiscal year 2024 (including a return submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and the final return under Article 45-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).
<sup>machine translation, not official</sup>

**第三項**  前二項に定めるもののほか、これらの規定の適用がある場合における道府県民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-4-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-3</sup>
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax in the case where those provisions apply are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  市町村は、所得割の納税義務者の選択により、令和六年能登半島地震災害により第三百十四条の二第一項第一号に規定する資産について受けた損失の金額（令和六年能登半島地震災害に関連するやむを得ない支出で政令で定めるもの（以下この項において「災害関連支出」という。）の金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。以下この項において「特例損失金額」という。）がある場合には、特例損失金額（災害関連支出がある場合には、次項に規定する申告書の提出の日の前日までに支出したものに限る。以下この項において「損失対象金額」という。）について、令和五年において生じた同号に規定する損失の金額として、第三百十三条第九項（第三百十四条第四項の規定により読み替えて適用する場合を含む。）及び第三百十四条の二第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該損失対象金額は、その者の令和七年度以後の年度分で当該損失対象金額が生じた年の末日の属する年度の翌年度分の個人の市町村民税に関する規定の適用については、当該損失対象金額が生じた年において生じなかつたものとみなす。
<sup>suppl-3251-226/art-4-4/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-4</sup>
A municipality may, at the election of a person liable for the income levy, in the case where there is an amount of loss suffered by reason of the 2024 Noto Peninsula Earthquake disaster on assets prescribed in Article 314-2, paragraph (1), item (i) (including the amount of unavoidable expenditure specified by Cabinet Order in connection with the 2024 Noto Peninsula Earthquake disaster (referred to as "disaster-related expenditure" in this paragraph), and excluding the portion covered by insurance benefits, compensation for damage or the like; referred to as the "special loss amount" in this paragraph), apply Article 313, paragraph (9) (including where applied with replaced terms pursuant to Article 314, paragraph (4)) and Article 314-2, paragraph (1) to the special loss amount (if there is disaster-related expenditure, limited to what was expended by the day before the day of submission of the return prescribed in the following paragraph; referred to as the "loss amount eligible for the special rule" in this paragraph), as an amount of loss prescribed in that item that arose in 2023. In this case, the loss amount eligible for the special rule relating to the amount deducted under those provisions is deemed not to have arisen in the year in which that loss amount arose, for the purposes of applying the provisions concerning individual municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that loss amount arose, among the fiscal years on or after fiscal year 2025 of that person.
<sup>machine translation, not official</sup>

**第五項**  前項の規定は、令和六年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。
<sup>suppl-3251-226/art-4-4/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-5</sup>
The preceding paragraph applies only where the return under Article 317-2, paragraph (1) or (3) for fiscal year 2024 (including a return submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and the final return under Article 317-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).
<sup>machine translation, not official</sup>

**第六項**  前二項に定めるもののほか、これらの規定の適用がある場合における市町村民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-4-4/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-6</sup>
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning the income levy of municipal inhabitant tax in the case where those provisions apply are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第四条の五（特定一般用医薬品等購入費を支払つた場合の医療費控除の特例） — Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-4-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-5</sup>

**第一項**  道府県は、平成三十年度以後の各年度分の個人の道府県民税に限り、医療保険各法等（高齢者の医療の確保に関する法律第七条第一項に規定する医療保険各法及び高齢者の医療の確保に関する法律をいう。以下この項及び第三項において同じ。）の規定により療養の給付として支給される薬剤との代替性が特に高い一般用医薬品等（医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第九項第三号に規定する要指導医薬品、同項第四号に規定する一般用医薬品及び同法第二条第十七項第三号に掲げる医薬品をいう。以下この項及び第三項において同じ。）及びその使用による医療保険療養給付費（医療保険各法等の規定による療養の給付に要する費用をいう。同項において同じ。）の適正化の効果が著しく高いと認められる一般用医薬品等の使用を推進する観点から、所得割の納税義務者が前年中に自己又は自己と生計を一にする配偶者その他の親族に係る特定一般用医薬品等購入費（租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費をいう。第三項において同じ。）を支払つた場合（同条第一項各号に掲げる特定一般用医薬品等購入費の区分に応じ当該各号に定める期間内に支払つた場合に限る。第三項において同じ。）において当該所得割の納税義務者が前年中に健康の保持増進及び疾病の予防への取組として政令で定める取組を行つているときにおける前年の総所得金額、退職所得金額及び山林所得金額に係る第三十四条第一項（第二号に係る部分に限る。）の規定による控除については、その者の選択により、同号中「医療費（医師又は歯科医師による診療又は治療、治療又は療養に必要な医薬品の購入その他医療又はこれに関連する人的役務の提供の対価のうち通常必要であると認められるものとして政令で定めるものをいう。）」とあるのは「特定一般用医薬品等購入費（租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費をいう。以下この号において同じ。）」と、「医療費の」とあるのは「特定一般用医薬品等購入費（同項各号に掲げる特定一般用医薬品等購入費の区分に応じ当該各号に定める期間内に支払つたものに限る。）の」と、「前年の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（その金額が十万円を超える場合には、十万円）」とあるのは「一万二千円」と、「二百万円」とあるのは「八万八千円」として、同項（同号に係る部分に限る。）の規定を適用することができる。この場合における同条第六項の規定の適用については、同項中「同項第二号」とあるのは「同項第二号（附則第四条の五第一項の規定により読み替えて適用する場合を含む。）」と、「同項第三号」とあるのは「第一項第三号」とする。
<sup>suppl-3251-226/art-4-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-5/par-1</sup>
A prefecture, limited to individual prefectural inhabitant tax for each fiscal year on or after fiscal year 2018, from the viewpoint of promoting the use of over-the-counter drugs, etc. (meaning the pharmaceuticals requiring guidance prescribed in Article 4, paragraph (9), item (iii) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices (Act No. 145 of 1960), the over-the-counter pharmaceuticals prescribed in item (iv) of that paragraph and the pharmaceuticals set out in Article 2, paragraph (17), item (iii) of that Act; the same applies hereinafter in this paragraph and paragraph (3)) that are particularly highly substitutable for drugs provided as benefits for medical treatment under the provisions of the medical insurance Acts, etc. (meaning the medical insurance Acts prescribed in Article 7, paragraph (1) of the Act on Assurance of Medical Care for Elderly People and that Act; the same applies hereinafter in this paragraph and paragraph (3)), and over-the-counter drugs, etc. that are recognized as having a markedly high effect, through their use, of optimizing the cost of medical care benefits under medical insurance (meaning the expenses required for benefits for medical treatment under the provisions of the medical insurance Acts, etc.; the same applies in that paragraph), may, in the case where a person liable for the income levy has paid, in the previous year, the cost of purchasing specified over-the-counter medicines, etc. (meaning the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (3)) for the person or for a spouse or other relative who shares the same livelihood with the person (limited to the case where payment is made within the period specified in the item of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation that sets out the category of cost of purchasing specified over-the-counter medicines, etc. concerned; the same applies in paragraph (3)), and that person liable for the income levy has, in the previous year, undertaken initiatives specified by Cabinet Order as efforts to maintain and promote health and prevent disease, at the election of that person, with regard to the deduction under Article 34, paragraph (1) (limited to the part relating to item (ii)) for the previous year's gross income, amount of retirement income and amount of timber income, apply that paragraph (limited to the part relating to that item) by deeming "medical expenses (meaning the amount specified by Cabinet Order as recognized to be normally necessary, among the consideration for medical examination or treatment by a physician or dentist, the purchase of pharmaceuticals necessary for treatment or recuperation, and other medical care or provision of personal services related thereto)" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. (meaning the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in this item)", "the medical expenses paid" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. (limited to that paid within the period specified in the item of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation that sets out the category of cost of purchasing specified over-the-counter medicines, etc. concerned) paid", "the amount equivalent to five percent of the total of the gross income, the amount of retirement income and the amount of timber income for the previous year (or 100,000 yen, where that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and "2,000,000 yen" to be replaced with "88,000 yen". In this case, with regard to the application of Article 34, paragraph (6), "item (ii) of that paragraph" in that paragraph is deemed to be replaced with "item (ii) of that paragraph (including where applied with replaced terms pursuant to Article 4-5, paragraph (1) of the Supplementary Provisions)", and "item (iii) of that paragraph" is deemed to be replaced with "paragraph (1), item (iii)".
<sup>machine translation, not official</sup>

**第二項**  前項の規定により第三十四条第一項（第二号に係る部分に限る。）の規定を適用する場合に必要な技術的読替えその他前項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-4-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-5/par-2</sup>
The technical replacement of terms necessary where Article 34, paragraph (1) (limited to the part relating to item (ii)) is applied pursuant to the preceding paragraph, and other matters necessary for the application of the preceding paragraph, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第三項**  市町村は、平成三十年度以後の各年度分の個人の市町村民税に限り、医療保険各法等の規定により療養の給付として支給される薬剤との代替性が特に高い一般用医薬品等及びその使用による医療保険療養給付費の適正化の効果が著しく高いと認められる一般用医薬品等の使用を推進する観点から、所得割の納税義務者が前年中に自己又は自己と生計を一にする配偶者その他の親族に係る特定一般用医薬品等購入費を支払つた場合において当該所得割の納税義務者が前年中に健康の保持増進及び疾病の予防への取組として政令で定める取組を行つているときにおける前年の総所得金額、退職所得金額及び山林所得金額に係る第三百十四条の二第一項（第二号に係る部分に限る。）の規定による控除については、その者の選択により、同号中「医療費（医師又は歯科医師による診療又は治療、治療又は療養に必要な医薬品の購入その他医療又はこれに関連する人的役務の提供の対価のうち通常必要であると認められるものとして政令で定めるものをいう。）」とあるのは「特定一般用医薬品等購入費（租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費をいう。以下この号において同じ。）」と、「医療費の」とあるのは「特定一般用医薬品等購入費（同項各号に掲げる特定一般用医薬品等購入費の区分に応じ当該各号に定める期間内に支払つたものに限る。）の」と、「前年の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（その金額が十万円を超える場合には、十万円）」とあるのは「一万二千円」と、「二百万円」とあるのは「八万八千円」として、同項（同号に係る部分に限る。）の規定を適用することができる。この場合における同条第六項の規定の適用については、同項中「同項第二号」とあるのは「同項第二号（附則第四条の五第三項の規定により読み替えて適用する場合を含む。）」と、「同項第三号」とあるのは「第一項第三号」とする。
<sup>suppl-3251-226/art-4-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-5/par-3</sup>
A municipality, limited to individual municipal inhabitant tax for each fiscal year on or after fiscal year 2018, from the viewpoint of promoting the use of over-the-counter drugs, etc. that are particularly highly substitutable for drugs provided as benefits for medical treatment under the provisions of the medical insurance Acts, etc., and over-the-counter drugs, etc. that are recognized as having a markedly high effect, through their use, of optimizing the cost of medical care benefits under medical insurance, may, in the case where a person liable for the income levy has paid, in the previous year, the cost of purchasing specified over-the-counter medicines, etc. for the person or for a spouse or other relative who shares the same livelihood with the person, and that person liable for the income levy has, in the previous year, undertaken initiatives specified by Cabinet Order as efforts to maintain and promote health and prevent disease, at the election of that person, with regard to the deduction under Article 314-2, paragraph (1) (limited to the part relating to item (ii)) for the previous year's gross income, amount of retirement income and amount of timber income, apply that paragraph (limited to the part relating to that item) by deeming "medical expenses (meaning the amount specified by Cabinet Order as recognized to be normally necessary, among the consideration for medical examination or treatment by a physician or dentist, the purchase of pharmaceuticals necessary for treatment or recuperation, and other medical care or provision of personal services related thereto)" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. (meaning the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in this item)", "the medical expenses paid" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. (limited to that paid within the period specified in the item of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation that sets out the category of cost of purchasing specified over-the-counter medicines, etc. concerned) paid", "the amount equivalent to five percent of the total of the gross income, the amount of retirement income and the amount of timber income for the previous year (or 100,000 yen, where that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and "2,000,000 yen" to be replaced with "88,000 yen". In this case, with regard to the application of Article 314-2, paragraph (6), "item (ii) of that paragraph" in that paragraph is deemed to be replaced with "item (ii) of that paragraph (including where applied with replaced terms pursuant to Article 4-5, paragraph (3) of the Supplementary Provisions)", and "item (iii) of that paragraph" is deemed to be replaced with "paragraph (1), item (iii)".
<sup>machine translation, not official</sup>

**第四項**  前項の規定により第三百十四条の二第一項（第二号に係る部分に限る。）の規定を適用する場合に必要な技術的読替えその他前項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-4-5/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-5/par-4</sup>
The technical replacement of terms necessary where Article 314-2, paragraph (1) (limited to the part relating to item (ii)) is applied pursuant to the preceding paragraph, and other matters necessary for the application of the preceding paragraph, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五条（個人の道府県民税及び市町村民税の配当控除） — Dividend Deduction for Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5</sup>

**第一項**  道府県は、当分の間、所得割の納税義務者の前年の総所得金額のうちに、配当所得（剰余金の配当（所得税法第九十二条第一項に規定する剰余金の配当をいう。以下この条において同じ。）、利益の配当（同項に規定する利益の配当をいう。以下この条において同じ。）、剰余金の分配（同項に規定する剰余金の分配をいう。以下この条において同じ。）、金銭の分配（同項に規定する金銭の分配をいう。以下この条において同じ。）又は証券投資信託（同法第二条第一項第十三号に規定する証券投資信託をいう。以下この条において同じ。）の収益の分配（同法第九条第一項第十一号に掲げるものを含まないものとする。以下この条において同じ。）に係る同法第二十四条に規定する配当所得（この法律の施行地に主たる事務所又は事業所を有する法人から受けるこれらの金額に係るものに限るものとし、租税特別措置法第九条第一項各号に掲げる配当等に係るものを除く。）をいう。以下この項において同じ。）があるときは、次に掲げる金額の合計額を、その者の第三十五条及び第三十七条の規定を適用した場合の所得割の額から控除するものとする。
<sup>suppl-3251-226/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1</sup>
For the time being, where the gross income of a person liable for the income levy for the previous year includes dividend income (meaning the dividend income prescribed in Article 24 of the Income Tax Act relating to dividends of surplus (meaning dividends of surplus prescribed in Article 92, paragraph (1) of that Act; the same applies hereinafter in this Article), dividends of profits (meaning dividends of profits prescribed in that paragraph; the same applies hereinafter in this Article), distributions of surplus (meaning distributions of surplus prescribed in that paragraph; the same applies hereinafter in this Article), distributions of monies (meaning distributions of monies prescribed in that paragraph; the same applies hereinafter in this Article) or distributions of proceeds of securities investment trusts (meaning securities investment trusts prescribed in Article 2, paragraph (1), item (xiii) of that Act; the same applies hereinafter in this Article) (not including those listed in Article 9, paragraph (1), item (xi) of that Act; the same applies hereinafter in this Article) (limited to that relating to those amounts received from a corporation that has its principal office or place of business in the area where this Act is enforced, and excluding that relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation); the same applies hereinafter in this paragraph), a prefecture is to deduct the total of the amounts listed below from the amount of the income levy of that person when Article 35 and Article 37 are applied.
<sup>machine translation, not official</sup>

  **一**  剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託（租税特別措置法第三条の二に規定する特定株式投資信託をいう。以下この条において同じ。）の収益の分配に係る配当所得については、当該配当所得の金額の百分の一・二（当該納税義務者が地方自治法第二百五十二条の十九第一項の市（以下「指定都市」という。）の区域内に住所を有する場合には、百分の〇・五六）（課税総所得金額から特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託の収益の分配に係る配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・二八））に相当する金額
  <sup>suppl-3251-226/art-5/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1/item-1</sup>
  for dividend income relating to dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts (meaning specified stock investment trusts prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article): the amount equivalent to 1.2 percent (0.56 percent where that person liable for tax has an address within the area of a city prescribed in Article 252-19, paragraph (1) of the Local Autonomy Act (referred to as a "designated city")) of the amount of that dividend income (where the amount obtained by deducting the amount of dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts from the taxable gross income exceeds 10,000,000 yen, 0.6 percent (0.28 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of dividend income relating to those dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount));
  <sup>machine translation, not official</sup>

  **二**  特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得（租税特別措置法第九条第四項に規定する一般外貨建等証券投資信託の収益の分配（以下この条において「一般外貨建等証券投資信託の収益の分配」という。）に係るものを除く。以下この号において「証券投資信託に係る配当所得」という。）については、当該証券投資信託に係る配当所得の金額の百分の〇・六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・二八）（課税総所得金額から一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該証券投資信託に係る配当所得の金額のうちその超える金額に相当する金額（当該証券投資信託に係る配当所得の金額がその超える金額に満たないときは、当該証券投資信託に係る配当所得の金額）については、百分の〇・三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・一四））に相当する金額
  <sup>suppl-3251-226/art-5/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1/item-2</sup>
  for dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts (excluding that relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc. prescribed in Article 9, paragraph (4) of the Act on Special Measures Concerning Taxation (referred to as "distributions of profit from a general foreign-currency-denominated securities investment trust, etc." in this Article); referred to as "dividend income from securities investment trusts" in this item): the amount equivalent to 0.6 percent (0.28 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income from securities investment trusts (where the amount obtained by deducting the amount of dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc. from the taxable gross income exceeds 10,000,000 yen, 0.3 percent (0.14 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income from securities investment trusts that is equivalent to the excess amount (the amount of that dividend income from securities investment trusts, where the amount of that dividend income from securities investment trusts is less than the excess amount));
  <sup>machine translation, not official</sup>

  **三**  一般外貨建等証券投資信託の収益の分配に係る配当所得については、当該配当所得の金額の百分の〇・三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・一四）（課税総所得金額が千万円を超える場合には、当該配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・一五（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・〇七））に相当する金額
  <sup>suppl-3251-226/art-5/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1/item-3</sup>
  for dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc.: the amount equivalent to 0.3 percent (0.14 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income (where the taxable gross income exceeds 10,000,000 yen, 0.15 percent (0.07 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount)).
  <sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第三十七条の三及び第三十七条の四の規定の適用については、第三十七条の三中「前二条」とあるのは「前二条並びに附則第五条第一項」と、第三十七条の四中「前三条」とあるのは「前三条並びに附則第五条第一項」とする。
<sup>suppl-3251-226/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-2</sup>
With regard to the application of Articles 37-3 and 37-4 where the provisions of the preceding paragraph apply, in Article 37-3, "the preceding two Articles" is deemed to be replaced with "the preceding two Articles and Article 5, paragraph (1) of the Supplementary Provisions", and in Article 37-4, "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 5, paragraph (1) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第三項**  市町村は、当分の間、所得割の納税義務者の前年の総所得金額のうちに、配当所得（剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は証券投資信託の収益の分配に係る所得税法第二十四条に規定する配当所得（この法律の施行地に主たる事務所又は事業所を有する法人から受けるこれらの金額に係るものに限るものとし、租税特別措置法第九条第一項各号に掲げる配当等に係るものを除く。）をいう。以下この項において同じ。）があるときは、次に掲げる金額の合計額を、その者の第三百十四条の三及び第三百十四条の六の規定を適用した場合の所得割の額から控除するものとする。
<sup>suppl-3251-226/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3</sup>
For the time being, where the gross income of a person liable for the income levy for the previous year includes dividend income (meaning the dividend income prescribed in Article 24 of the Income Tax Act relating to dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of securities investment trusts (limited to that relating to those amounts received from a corporation that has its principal office or place of business in the area where this Act is enforced, and excluding that relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation); the same applies hereinafter in this paragraph), a municipality is to deduct the total of the amounts listed below from the amount of the income levy of that person when Article 314-3 and Article 314-6 are applied.
<sup>machine translation, not official</sup>

  **一**  剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託の収益の分配に係る配当所得については、当該配当所得の金額の百分の一・六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の二・二四）（課税総所得金額から特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託の収益の分配に係る配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・八（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一・一二））に相当する金額
  <sup>suppl-3251-226/art-5/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3/item-1</sup>
  for dividend income relating to dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts: the amount equivalent to 1.6 percent (2.24 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income (where the amount obtained by deducting the amount of dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts from the taxable gross income exceeds 10,000,000 yen, 0.8 percent (1.12 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of dividend income relating to those dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount));
  <sup>machine translation, not official</sup>

  **二**  特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得（一般外貨建等証券投資信託の収益の分配に係るものを除く。以下この号において「証券投資信託に係る配当所得」という。）については、当該証券投資信託に係る配当所得の金額の百分の〇・八（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一・一二）（課税総所得金額から一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該証券投資信託に係る配当所得の金額のうちその超える金額に相当する金額（当該証券投資信託に係る配当所得の金額がその超える金額に満たないときは、当該証券投資信託に係る配当所得の金額）については、百分の〇・四（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・五六））に相当する金額
  <sup>suppl-3251-226/art-5/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3/item-2</sup>
  for dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts (excluding that relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc.; referred to as "dividend income from securities investment trusts" in this item): the amount equivalent to 0.8 percent (1.12 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income from securities investment trusts (where the amount obtained by deducting the amount of dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc. from the taxable gross income exceeds 10,000,000 yen, 0.4 percent (0.56 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income from securities investment trusts that is equivalent to the excess amount (the amount of that dividend income from securities investment trusts, where the amount of that dividend income from securities investment trusts is less than the excess amount));
  <sup>machine translation, not official</sup>

  **三**  一般外貨建等証券投資信託の収益の分配に係る配当所得については、当該配当所得の金額の百分の〇・四（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・五六）（課税総所得金額が千万円を超える場合には、当該配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・二八））に相当する金額
  <sup>suppl-3251-226/art-5/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3/item-3</sup>
  for dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc.: the amount equivalent to 0.4 percent (0.56 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income (where the taxable gross income exceeds 10,000,000 yen, 0.2 percent (0.28 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount)).
  <sup>machine translation, not official</sup>

**第四項**  前項の規定の適用がある場合における第三百十四条の八及び第三百十四条の九第一項の規定の適用については、第三百十四条の八中「前二条」とあるのは「前二条並びに附則第五条第三項」と、同項中「前三条」とあるのは「前三条並びに附則第五条第三項」とする。
<sup>suppl-3251-226/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-4</sup>
With regard to the application of Article 314-8 and Article 314-9, paragraph (1) where the provisions of the preceding paragraph apply, in Article 314-8, "the preceding two Articles" is deemed to be replaced with "the preceding two Articles and Article 5, paragraph (3) of the Supplementary Provisions", and in Article 314-9, paragraph (1), "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 5, paragraph (3) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第五条の二から第五条の三まで  〔削除 / repealed〕
<sup>suppl-3251-226/art-5-2-to-5-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-2-to-5-3</sup>

**第一項**  削除
<sup>suppl-3251-226/art-5-2-to-5-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-2-to-5-3/par-1</sup>

### 第五条の四（個人の道府県民税及び市町村民税の住宅借入金等特別税額控除） — Special Tax Credit for Housing Loans, etc. for Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4</sup>

**第一項**  道府県は、平成二十二年度から令和二十五年度までの各年度分の個人の道府県民税に限り、所得割の納税義務者が前年分の所得税につき租税特別措置法第四十一条又は第四十一条の二の二の規定の適用を受けた場合（同法第四十一条第一項に規定する居住年（以下この条及び附則第四十五条において「居住年」という。）が平成二十一年から令和十二年までの各年である場合に限る。）には、第一号に掲げる金額から第二号に掲げる金額を控除した金額（当該金額が零を下回る場合には、零とする。）の五分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、五分の一）に相当する金額（以下この項において「控除額」という。）を、当該納税義務者の第三十五条及び第三十七条の規定を適用した場合の所得割の額から控除するものとする。この場合において、当該控除額が当該納税義務者の前年分の所得税に係る所得税法第八十九条第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額の合計額（居住年が平成二十八年から令和七年までの各年である場合には、当該納税義務者の前年分の所得税に係る同法第八十六条第二項に規定する基礎控除の額（租税特別措置法第四十一条の十六の二第一項の規定の適用がある場合には、その適用後の額）から四十八万円を控除して得た額（当該控除して得た額が零を下回る場合には、零とする。）を加算した額）の百分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一）に相当する金額（当該金額が三万九千円（当該納税義務者が指定都市の区域内に住所を有する場合には、一万九千五百円）を超える場合には、三万九千円（当該納税義務者が指定都市の区域内に住所を有する場合には、一万九千五百円）。以下この項において「控除限度額」という。）を超えるときは、当該控除額は、当該控除限度額に相当する金額とする。
<sup>suppl-3251-226/art-5-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1</sup>
A prefecture is, limited to individual prefectural inhabitant tax for each fiscal year from fiscal year 2010 to fiscal year 2043, in the case where a person liable for the income levy has received the application of Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation with respect to income tax for the previous year (limited to the case where the year of moving in prescribed in Article 41, paragraph (1) of that Act (referred to as the "year of moving in" in this Article and Article 45 of the Supplementary Provisions) is each year from 2009 to 2030), to deduct the amount equivalent to two-fifths (one-fifth where the person liable for tax has an address within the area of a designated city) of the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (zero where that amount is less than zero) (referred to as the "amount of deduction" in this paragraph) from the amount of the income levy of that person liable for tax when Article 35 and Article 37 are applied. In this case, where that amount of deduction exceeds the amount equivalent to 2 percent (1 percent where the person has an address within the area of a designated city) of the total of the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 89, paragraph (2) of the Income Tax Act relating to the income tax for the previous year of that person liable for tax (where the year of moving in is each year from 2016 to 2025, the amount obtained by adding the amount obtained by deducting 480,000 yen from the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of that Act relating to the income tax for the previous year of that person liable for tax (the amount after application, where Article 41-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies) (zero, where the amount so obtained is less than zero)) (where that amount exceeds 39,000 yen (19,500 yen where the person has an address within the area of a designated city), 39,000 yen (19,500 yen where the person has an address within the area of a designated city); referred to as the "maximum credit" in this paragraph), that amount of deduction is the amount equivalent to that maximum credit.
<sup>machine translation, not official</sup>

  **一**  当該納税義務者の前年分の所得税に係る租税特別措置法第四十一条第二項から第十八項まで若しくは第四十一条の二又は阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成七年法律第十一号）第十六条第一項から第三項までの規定を適用して計算した租税特別措置法第四十一条第一項に規定する住宅借入金等特別税額控除額
  <sup>suppl-3251-226/art-5-4/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1/item-1</sup>
  the amount of special tax credit for housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation, relating to the income tax for the previous year of that person liable for tax, calculated by applying Article 41, paragraphs (2) through (18) or Article 41-2 of the Act on Special Measures Concerning Taxation, or Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995);
  <sup>machine translation, not official</sup>

  **二**  当該納税義務者の前年分の所得税の額（前年分の所得税について、租税特別措置法第四十一条、第四十一条の二の二、第四十一条の十八、第四十一条の十八の二第二項、第四十一条の十八の三若しくは第四十一条の十九の二から第四十一条の十九の四まで、災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条又は所得税法第九十五条若しくは第百六十五条の六の規定の適用があつた場合には、これらの規定の適用がなかつたものとして計算した金額）
  <sup>suppl-3251-226/art-5-4/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1/item-2</sup>
  the amount of income tax for the previous year of that person liable for tax (where, with respect to income tax for the previous year, Article 41, Article 41-2-2, Article 41-18, Article 41-18-2, paragraph (2), Article 41-18-3, or Articles 41-19-2 through 41-19-4 of the Act on Special Measures Concerning Taxation, Article 2 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947), or Article 95 or Article 165-6 of the Income Tax Act applied, the amount calculated on the assumption that those provisions did not apply).
  <sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第三十七条の三及び第三十七条の四の規定の適用については、第三十七条の三中「前二条」とあるのは「前二条並びに附則第五条の四第一項」と、第三十七条の四中「前三条」とあるのは「前三条並びに附則第五条の四第一項」とする。
<sup>suppl-3251-226/art-5-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-2</sup>
With regard to the application of Articles 37-3 and 37-4 where the provisions of the preceding paragraph apply, in Article 37-3, "the preceding two Articles" is deemed to be replaced with "the preceding two Articles and Article 5-4, paragraph (1) of the Supplementary Provisions", and in Article 37-4, "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 5-4, paragraph (1) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第三項**  道府県民税の所得割の納税義務者が、居住年が平成二十六年から令和三年までであつて、かつ、租税特別措置法第四十一条第五項に規定する特定取得又は同条第十二項に規定する特別特定取得に該当する同条第一項に規定する住宅の取得等に係る同項に規定する住宅借入金等の金額を有する場合における第一項の規定の適用については、同項中「百分の二」とあるのは「百分の二・八」と、「百分の一」とあるのは「百分の一・四」と、「三万九千円」とあるのは「五万四千六百円」と、「一万九千五百円」とあるのは「二万七千三百円」とする。
<sup>suppl-3251-226/art-5-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-3</sup>
With regard to the application of paragraph (1) where a person liable for the income levy of prefectural inhabitant tax has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation relating to the acquisition, etc. of a dwelling prescribed in that paragraph that falls under the specified acquisition prescribed in paragraph (5) of that Article or the special specified acquisition prescribed in paragraph (12) of that Article, and the year of moving in is from 2014 to 2021, "2 percent" in paragraph (1) is deemed to be replaced with "2.8 percent", "1 percent" with "1.4 percent", "39,000 yen" with "54,600 yen", and "19,500 yen" with "27,300 yen".
<sup>machine translation, not official</sup>

**第四項**  前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-5-4/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-4</sup>
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
<sup>machine translation, not official</sup>

**第五項**  市町村は、平成二十二年度から令和二十五年度までの各年度分の個人の市町村民税に限り、所得割の納税義務者が前年分の所得税につき租税特別措置法第四十一条又は第四十一条の二の二の規定の適用を受けた場合（居住年が平成二十一年から令和十二年までの各年である場合に限る。）には、第一号に掲げる金額から第二号に掲げる金額を控除した金額（当該金額が零を下回る場合には、零とする。）の五分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、五分の四）に相当する金額（以下この項において「控除額」という。）を、当該納税義務者の第三百十四条の三及び第三百十四条の六の規定を適用した場合の所得割の額から控除するものとする。この場合において、当該控除額が当該納税義務者の前年分の所得税に係る所得税法第八十九条第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額の合計額（居住年が平成二十八年から令和七年までの各年である場合には、当該納税義務者の前年分の所得税に係る同法第八十六条第二項に規定する基礎控除の額（租税特別措置法第四十一条の十六の二第一項の規定の適用がある場合には、その適用後の額）から四十八万円を控除して得た額（当該控除して得た額が零を下回る場合には、零とする。）を加算した額）の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額（当該金額が五万八千五百円（当該納税義務者が指定都市の区域内に住所を有する場合には、七万八千円）を超える場合には、五万八千五百円（当該納税義務者が指定都市の区域内に住所を有する場合には、七万八千円）。以下この項において「控除限度額」という。）を超えるときは、当該控除額は、当該控除限度額に相当する金額とする。
<sup>suppl-3251-226/art-5-4/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5</sup>
A municipality is, limited to individual municipal inhabitant tax for each fiscal year from fiscal year 2010 to fiscal year 2043, in the case where a person liable for the income levy has received the application of Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation with respect to income tax for the previous year (limited to the case where the year of moving in is each year from 2009 to 2030), to deduct the amount equivalent to three-fifths (four-fifths where the person liable for tax has an address within the area of a designated city) of the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (zero where that amount is less than zero) (referred to as the "amount of deduction" in this paragraph) from the amount of the income levy of that person liable for tax when Article 314-3 and Article 314-6 are applied. In this case, where that amount of deduction exceeds the amount equivalent to 3 percent (4 percent where the person has an address within the area of a designated city) of the total of the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 89, paragraph (2) of the Income Tax Act relating to the income tax for the previous year of that person liable for tax (where the year of moving in is each year from 2016 to 2025, the amount obtained by adding the amount obtained by deducting 480,000 yen from the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of that Act relating to the income tax for the previous year of that person liable for tax (the amount after application, where Article 41-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies) (zero, where the amount so obtained is less than zero)) (where that amount exceeds 58,500 yen (78,000 yen where the person has an address within the area of a designated city), 58,500 yen (78,000 yen where the person has an address within the area of a designated city); referred to as the "maximum credit" in this paragraph), that amount of deduction is the amount equivalent to that maximum credit.
<sup>machine translation, not official</sup>

  **一**  当該納税義務者の前年分の所得税に係る租税特別措置法第四十一条第二項から第十八項まで若しくは第四十一条の二又は阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項から第三項までの規定を適用して計算した租税特別措置法第四十一条第一項に規定する住宅借入金等特別税額控除額
  <sup>suppl-3251-226/art-5-4/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5/item-1</sup>
  the amount of special tax credit for housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation, relating to the income tax for the previous year of that person liable for tax, calculated by applying Article 41, paragraphs (2) through (18) or Article 41-2 of the Act on Special Measures Concerning Taxation, or Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake;
  <sup>machine translation, not official</sup>

  **二**  当該納税義務者の前年分の所得税の額（前年分の所得税について、租税特別措置法第四十一条、第四十一条の二の二、第四十一条の十八、第四十一条の十八の二第二項、第四十一条の十八の三若しくは第四十一条の十九の二から第四十一条の十九の四まで、災害被害者に対する租税の減免、徴収猶予等に関する法律第二条又は所得税法第九十五条若しくは第百六十五条の六の規定の適用があつた場合には、これらの規定の適用がなかつたものとして計算した金額）
  <sup>suppl-3251-226/art-5-4/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5/item-2</sup>
  the amount of income tax for the previous year of that person liable for tax (where, with respect to income tax for the previous year, Article 41, Article 41-2-2, Article 41-18, Article 41-18-2, paragraph (2), Article 41-18-3, or Articles 41-19-2 through 41-19-4 of the Act on Special Measures Concerning Taxation, Article 2 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims, or Article 95 or Article 165-6 of the Income Tax Act applied, the amount calculated on the assumption that those provisions did not apply).
  <sup>machine translation, not official</sup>

**第六項**  前項の規定の適用がある場合における第三百十四条の八及び第三百十四条の九第一項の規定の適用については、第三百十四条の八中「前二条」とあるのは「前二条並びに附則第五条の四第五項」と、同項中「前三条」とあるのは「前三条並びに附則第五条の四第五項」とする。
<sup>suppl-3251-226/art-5-4/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-6</sup>
With regard to the application of Article 314-8 and Article 314-9, paragraph (1) where the provisions of the preceding paragraph apply, in Article 314-8, "the preceding two Articles" is deemed to be replaced with "the preceding two Articles and Article 5-4, paragraph (5) of the Supplementary Provisions", and in Article 314-9, paragraph (1), "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 5-4, paragraph (5) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第七項**  市町村民税の所得割の納税義務者が、居住年が平成二十六年から令和三年までであつて、かつ、租税特別措置法第四十一条第五項に規定する特定取得又は同条第十二項に規定する特別特定取得に該当する同条第一項に規定する住宅の取得等に係る同項に規定する住宅借入金等の金額を有する場合における第五項の規定の適用については、同項中「百分の三」とあるのは「百分の四・二」と、「百分の四」とあるのは「百分の五・六」と、「五万八千五百円」とあるのは「八万千九百円」と、「七万八千円」とあるのは「十万九千二百円」とする。
<sup>suppl-3251-226/art-5-4/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-7</sup>
With regard to the application of paragraph (5) where a person liable for the income levy of municipal inhabitant tax has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation relating to the acquisition, etc. of a dwelling prescribed in that paragraph that falls under the specified acquisition prescribed in paragraph (5) of that Article or the special specified acquisition prescribed in paragraph (12) of that Article, and the year of moving in is from 2014 to 2021, "3 percent" in paragraph (5) is deemed to be replaced with "4.2 percent", "4 percent" with "5.6 percent", "58,500 yen" with "81,900 yen", and "78,000 yen" with "109,200 yen".
<sup>machine translation, not official</sup>

**第八項**  前二項に定めるもののほか、第五項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-5-4/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-8</sup>
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (5).
<sup>machine translation, not official</sup>

### 第五条の五（寄附金税額控除における特例控除額の特例） — Special Provisions on the Amount of Special Deduction in the Donation Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5</sup>

**第一項**  第三十七条の二の規定の適用を受ける道府県民税の所得割の納税義務者が、同条第十一項第二号若しくは第三号に掲げる場合に該当する場合又は第三十五条第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額を有しない場合であつて、当該納税義務者の前年中の所得について、附則第三十三条の二第一項、附則第三十三条の三第一項、附則第三十四条第一項、附則第三十五条第一項、附則第三十五条の二第一項、附則第三十五条の二の二第一項又は附則第三十五条の四第一項の規定の適用を受けるときは、第三十七条の二第十一項に規定する特例控除額は、同項第二号及び第三号の規定にかかわらず、当該納税義務者が前年中に支出した同条第二項に規定する特例控除対象寄附金の額の合計額のうち二千円を超える金額に、次の各号に掲げる場合の区分に応じ、当該各号に定める割合（当該各号に掲げる場合の二以上に該当するときは、当該各号に定める割合のうち最も低い割合）を乗じて得た金額の五分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、五分の一）に相当する金額とする。ただし、当該相当する金額が当該納税義務者の第三十五条及び第三十七条の規定を適用した場合の所得割の額の百分の二十に相当する金額と七十七万二千円（当該納税義務者が指定都市の区域内に住所を有する場合には、三十八万六千円）とのいずれか低い金額を超えるときは、当該いずれか低い金額とする。
<sup>suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax who receives the application of Article 37-2 falls under the cases listed in Article 37-2, paragraph (11), item (ii) or (iii), or does not have the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 35, paragraph (2), and receives the application of Article 33-2, paragraph (1) of the Supplementary Provisions, Article 33-3, paragraph (1) of the Supplementary Provisions, Article 34, paragraph (1) of the Supplementary Provisions, Article 35, paragraph (1) of the Supplementary Provisions, Article 35-2, paragraph (1) of the Supplementary Provisions, Article 35-2-2, paragraph (1) of the Supplementary Provisions or Article 35-4, paragraph (1) of the Supplementary Provisions with respect to the income of that person liable for tax for the previous year, the amount of special deduction prescribed in Article 37-2, paragraph (11) is, notwithstanding items (ii) and (iii) of that paragraph, the amount equivalent to two-fifths (one-fifth where that person liable for tax has an address within the area of a designated city) of the amount obtained by multiplying the portion exceeding 2,000 yen of the total amount of donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid by that person liable for tax in the previous year by the ratio provided in each of the following items according to the classification of cases listed in those items (the lowest of the ratios provided in those items, where two or more of the cases listed in those items apply); provided, however, that where that equivalent amount exceeds the lower of the amount equivalent to 20 percent of the amount of the income levy of that person liable for tax when Article 35 and Article 37 are applied and 772,000 yen (386,000 yen where that person liable for tax has an address within the area of a designated city), it is that lower amount.
<sup>machine translation, not official</sup>

  **一**  第三十五条第二項に規定する課税山林所得金額を有する場合　当該課税山林所得金額の五分の一に相当する金額について、第三十七条の二第十一項第一号の表の上欄に掲げる金額の区分に応じ、それぞれ同表の下欄に掲げる割合
  <sup>suppl-3251-226/art-5-5/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1/item-1</sup>
  where the person has the taxable timber income prescribed in Article 35, paragraph (2): for the amount equivalent to one-fifth of that taxable timber income, the ratio listed in the right-hand column of the table in Article 37-2, paragraph (11), item (i) according to the classification of amounts listed in the left-hand column of that table;
  <sup>machine translation, not official</sup>

  **二**  第三十五条第二項に規定する課税退職所得金額を有する場合　当該課税退職所得金額について、第三十七条の二第十一項第一号の表の上欄に掲げる金額の区分に応じ、それぞれ同表の下欄に掲げる割合
  <sup>suppl-3251-226/art-5-5/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1/item-2</sup>
  where the person has the taxable retirement income prescribed in Article 35, paragraph (2): for that taxable retirement income, the ratio listed in the right-hand column of the table in Article 37-2, paragraph (11), item (i) according to the classification of amounts listed in the left-hand column of that table;
  <sup>machine translation, not official</sup>

  **三**  前年中の所得について附則第三十三条の三第一項の規定の適用を受ける場合　百分の五十
  <sup>suppl-3251-226/art-5-5/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1/item-3</sup>
  where Article 33-3, paragraph (1) of the Supplementary Provisions is applied to the income for the previous year: 50 percent;
  <sup>machine translation, not official</sup>

  **四**  前年中の所得について附則第三十五条第一項の規定の適用を受ける場合　百分の六十
  <sup>suppl-3251-226/art-5-5/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1/item-4</sup>
  where Article 35, paragraph (1) of the Supplementary Provisions is applied to the income for the previous year: 60 percent;
  <sup>machine translation, not official</sup>

  **五**  前年中の所得について附則第三十三条の二第一項、附則第三十四条第一項、附則第三十五条の二第一項、附則第三十五条の二の二第一項又は附則第三十五条の四第一項の規定の適用を受ける場合　百分の七十五
  <sup>suppl-3251-226/art-5-5/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1/item-5</sup>
  where Article 33-2, paragraph (1), Article 34, paragraph (1), Article 35-2, paragraph (1), Article 35-2-2, paragraph (1) or Article 35-4, paragraph (1) of the Supplementary Provisions is applied to the income for the previous year: 75 percent.
  <sup>machine translation, not official</sup>

**第二項**  第三百十四条の七の規定の適用を受ける市町村民税の所得割の納税義務者が、同条第十一項第二号若しくは第三号に掲げる場合に該当する場合又は第三百十四条の三第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額を有しない場合であつて、当該納税義務者の前年中の所得について、附則第三十三条の二第五項、附則第三十三条の三第五項、附則第三十四条第四項、附則第三十五条第五項、附則第三十五条の二第五項、附則第三十五条の二の二第五項又は附則第三十五条の四第四項の規定の適用を受けるときは、第三百十四条の七第十一項に規定する特例控除額は、同項第二号及び第三号の規定にかかわらず、当該納税義務者が前年中に支出した同条第二項に規定する特例控除対象寄附金の額の合計額のうち二千円を超える金額に、次の各号に掲げる場合の区分に応じ、当該各号に定める割合（当該各号に掲げる場合の二以上に該当するときは、当該各号に定める割合のうち最も低い割合）を乗じて得た金額の五分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、五分の四）に相当する金額とする。ただし、当該相当する金額が当該納税義務者の第三百十四条の三及び第三百十四条の六の規定を適用した場合の所得割の額の百分の二十に相当する金額と百十五万八千円（当該納税義務者が指定都市の区域内に住所を有する場合には、百五十四万四千円）とのいずれか低い金額を超えるときは、当該いずれか低い金額とする。
<sup>suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2</sup>
Where a person liable for the income levy of municipal inhabitant tax who receives the application of Article 314-7 falls under the cases listed in Article 314-7, paragraph (11), item (ii) or (iii), or does not have the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 314-3, paragraph (2), and receives the application of Article 33-2, paragraph (5) of the Supplementary Provisions, Article 33-3, paragraph (5) of the Supplementary Provisions, Article 34, paragraph (4) of the Supplementary Provisions, Article 35, paragraph (5) of the Supplementary Provisions, Article 35-2, paragraph (5) of the Supplementary Provisions, Article 35-2-2, paragraph (5) of the Supplementary Provisions or Article 35-4, paragraph (4) of the Supplementary Provisions with respect to the income of that person liable for tax for the previous year, the amount of special deduction prescribed in Article 314-7, paragraph (11) is, notwithstanding items (ii) and (iii) of that paragraph, the amount equivalent to three-fifths (four-fifths where that person liable for tax has an address within the area of a designated city) of the amount obtained by multiplying the portion exceeding 2,000 yen of the total amount of donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid by that person liable for tax in the previous year by the ratio provided in each of the following items according to the classification of cases listed in those items (the lowest of the ratios provided in those items, where two or more of the cases listed in those items apply); provided, however, that where that equivalent amount exceeds the lower of the amount equivalent to 20 percent of the amount of the income levy of that person liable for tax when Article 314-3 and Article 314-6 are applied and 1,158,000 yen (1,544,000 yen where that person liable for tax has an address within the area of a designated city), it is that lower amount.
<sup>machine translation, not official</sup>

  **一**  第三百十四条の三第二項に規定する課税山林所得金額を有する場合　当該課税山林所得金額の五分の一に相当する金額について、第三百十四条の七第十一項第一号の表の上欄に掲げる金額の区分に応じ、それぞれ同表の下欄に掲げる割合
  <sup>suppl-3251-226/art-5-5/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2/item-1</sup>
  where the person has the taxable timber income prescribed in Article 314-3, paragraph (2): for the amount equivalent to one-fifth of that taxable timber income, the ratio listed in the right-hand column of the table in Article 314-7, paragraph (11), item (i) according to the classification of amounts listed in the left-hand column of that table;
  <sup>machine translation, not official</sup>

  **二**  第三百十四条の三第二項に規定する課税退職所得金額を有する場合　当該課税退職所得金額について、第三百十四条の七第十一項第一号の表の上欄に掲げる金額の区分に応じ、それぞれ同表の下欄に掲げる割合
  <sup>suppl-3251-226/art-5-5/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2/item-2</sup>
  where the person has the taxable retirement income prescribed in Article 314-3, paragraph (2): for that taxable retirement income, the ratio listed in the right-hand column of the table in Article 314-7, paragraph (11), item (i) according to the classification of amounts listed in the left-hand column of that table;
  <sup>machine translation, not official</sup>

  **三**  前年中の所得について附則第三十三条の三第五項の規定の適用を受ける場合　百分の五十
  <sup>suppl-3251-226/art-5-5/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2/item-3</sup>
  where Article 33-3, paragraph (5) of the Supplementary Provisions is applied to the income for the previous year: 50 percent;
  <sup>machine translation, not official</sup>

  **四**  前年中の所得について附則第三十五条第五項の規定の適用を受ける場合　百分の六十
  <sup>suppl-3251-226/art-5-5/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2/item-4</sup>
  where Article 35, paragraph (5) of the Supplementary Provisions is applied to the income for the previous year: 60 percent;
  <sup>machine translation, not official</sup>

  **五**  前年中の所得について附則第三十三条の二第五項、附則第三十四条第四項、附則第三十五条の二第五項、附則第三十五条の二の二第五項又は附則第三十五条の四第四項の規定の適用を受ける場合　百分の七十五
  <sup>suppl-3251-226/art-5-5/par-2/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2/item-5</sup>
  where Article 33-2, paragraph (5), Article 34, paragraph (4), Article 35-2, paragraph (5), Article 35-2-2, paragraph (5) or Article 35-4, paragraph (4) of the Supplementary Provisions is applied to the income for the previous year: 75 percent.
  <sup>machine translation, not official</sup>

### 第五条の六
<sup>suppl-3251-226/art-5-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-6</sup>

**第一項**  平成二十六年度から令和三十年度までの各年度分の個人の道府県民税についての第三十七条の二第一項及び第十一項並びに前条第一項（これらの規定を次条第一項の規定により読み替えて適用する場合を含む。）の規定の適用については、第三十七条の二第十一項第一号の表百九十五万円以下の金額の項中「百分の八十五」とあるのは「百分の八十四・八九五」と、同表百九十五万円を超え三百三十万円以下の金額の項中「百分の八十」とあるのは「百分の七十九・七九」と、同表三百三十万円を超え六百九十五万円以下の金額の項中「百分の七十」とあるのは「百分の六十九・五八」と、同表六百九十五万円を超え九百万円以下の金額の項中「百分の六十七」とあるのは「百分の六十六・五一七」と、同表九百万円を超え千八百万円以下の金額の項中「百分の五十七」とあるのは「百分の五十六・三〇七」と、同表千八百万円を超え四千万円以下の金額の項中「百分の五十」とあるのは「百分の四十九・一六」と、同表四千万円を超える金額の項中「百分の四十五」とあるのは「百分の四十四・〇五五」と、前条第一項第三号中「百分の五十」とあるのは「百分の四十九・一六」と、同項第四号中「百分の六十」とあるのは「百分の五十九・三七」と、同項第五号中「百分の七十五」とあるのは「百分の七十四・六八五」とする。
<sup>suppl-3251-226/art-5-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-6/par-1</sup>
With regard to the application of Article 37-2, paragraphs (1) and (11) and paragraph (1) of the preceding Article (including where those provisions are applied with replaced terms pursuant to paragraph (1) of the following Article) to individual prefectural inhabitant tax for each fiscal year from fiscal year 2014 to fiscal year 2048, in the table in Article 37-2, paragraph (11), item (i), in the row for an amount of 1,950,000 yen or less, "85 percent" is deemed to be replaced with "84.895 percent", in the row for an amount exceeding 1,950,000 yen and 3,300,000 yen or less in that table, "80 percent" with "79.79 percent", in the row for an amount exceeding 3,300,000 yen and 6,950,000 yen or less in that table, "70 percent" with "69.58 percent", in the row for an amount exceeding 6,950,000 yen and 9,000,000 yen or less in that table, "67 percent" with "66.517 percent", in the row for an amount exceeding 9,000,000 yen and 18,000,000 yen or less in that table, "57 percent" with "56.307 percent", in the row for an amount exceeding 18,000,000 yen and 40,000,000 yen or less in that table, "50 percent" with "49.16 percent", and in the row for an amount exceeding 40,000,000 yen in that table, "45 percent" with "44.055 percent"; in paragraph (1), item (iii) of the preceding Article, "50 percent" is deemed to be replaced with "49.16 percent", in item (iv) of that paragraph, "60 percent" with "59.37 percent", and in item (v) of that paragraph, "75 percent" with "74.685 percent".
<sup>machine translation, not official</sup>

**第二項**  令和三十一年度以後の各年度分の個人の道府県民税についての第三十七条の二第一項及び第十一項並びに前条第一項（これらの規定を次条第一項の規定により読み替えて適用する場合を含む。）の規定の適用については、当分の間、第三十七条の二第十一項第一号の表百九十五万円以下の金額の項中「百分の八十五」とあるのは「百分の八十四・九五」と、同表百九十五万円を超え三百三十万円以下の金額の項中「百分の八十」とあるのは「百分の七十九・九」と、同表三百三十万円を超え六百九十五万円以下の金額の項中「百分の七十」とあるのは「百分の六十九・八」と、同表六百九十五万円を超え九百万円以下の金額の項中「百分の六十七」とあるのは「百分の六十六・七七」と、同表九百万円を超え千八百万円以下の金額の項中「百分の五十七」とあるのは「百分の五十六・六七」と、同表千八百万円を超え四千万円以下の金額の項中「百分の五十」とあるのは「百分の四十九・六」と、同表四千万円を超える金額の項中「百分の四十五」とあるのは「百分の四十四・五五」と、前条第一項第三号中「百分の五十」とあるのは「百分の四十九・六」と、同項第四号中「百分の六十」とあるのは「百分の五十九・七」と、同項第五号中「百分の七十五」とあるのは「百分の七十四・八五」とする。
<sup>suppl-3251-226/art-5-6/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-6/par-2</sup>
With regard to the application of Article 37-2, paragraphs (1) and (11) and paragraph (1) of the preceding Article (including where those provisions are applied with replaced terms pursuant to paragraph (1) of the following Article) to individual prefectural inhabitant tax for fiscal year 2049 and each subsequent fiscal year, for the time being, in the table in Article 37-2, paragraph (11), item (i), in the row for an amount of 1,950,000 yen or less, "85 percent" is deemed to be replaced with "84.95 percent", in the row for an amount exceeding 1,950,000 yen and 3,300,000 yen or less in that table, "80 percent" with "79.9 percent", in the row for an amount exceeding 3,300,000 yen and 6,950,000 yen or less in that table, "70 percent" with "69.8 percent", in the row for an amount exceeding 6,950,000 yen and 9,000,000 yen or less in that table, "67 percent" with "66.77 percent", in the row for an amount exceeding 9,000,000 yen and 18,000,000 yen or less in that table, "57 percent" with "56.67 percent", in the row for an amount exceeding 18,000,000 yen and 40,000,000 yen or less in that table, "50 percent" with "49.6 percent", and in the row for an amount exceeding 40,000,000 yen in that table, "45 percent" with "44.55 percent"; in paragraph (1), item (iii) of the preceding Article, "50 percent" is deemed to be replaced with "49.6 percent", in item (iv) of that paragraph, "60 percent" with "59.7 percent", and in item (v) of that paragraph, "75 percent" with "74.85 percent".
<sup>machine translation, not official</sup>

**第三項**  平成二十六年度から令和三十年度までの各年度分の個人の市町村民税についての第三百十四条の七第一項及び第十一項並びに前条第二項（これらの規定を次条第二項の規定により読み替えて適用する場合を含む。）の規定の適用については、第三百十四条の七第十一項第一号の表百九十五万円以下の金額の項中「百分の八十五」とあるのは「百分の八十四・八九五」と、同表百九十五万円を超え三百三十万円以下の金額の項中「百分の八十」とあるのは「百分の七十九・七九」と、同表三百三十万円を超え六百九十五万円以下の金額の項中「百分の七十」とあるのは「百分の六十九・五八」と、同表六百九十五万円を超え九百万円以下の金額の項中「百分の六十七」とあるのは「百分の六十六・五一七」と、同表九百万円を超え千八百万円以下の金額の項中「百分の五十七」とあるのは「百分の五十六・三〇七」と、同表千八百万円を超え四千万円以下の金額の項中「百分の五十」とあるのは「百分の四十九・一六」と、同表四千万円を超える金額の項中「百分の四十五」とあるのは「百分の四十四・〇五五」と、前条第二項第三号中「百分の五十」とあるのは「百分の四十九・一六」と、同項第四号中「百分の六十」とあるのは「百分の五十九・三七」と、同項第五号中「百分の七十五」とあるのは「百分の七十四・六八五」とする。
<sup>suppl-3251-226/art-5-6/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-6/par-3</sup>
With regard to the application of Article 314-7, paragraphs (1) and (11) and paragraph (2) of the preceding Article (including where those provisions are applied with replaced terms pursuant to paragraph (2) of the following Article) to individual municipal inhabitant tax for each fiscal year from fiscal year 2014 to fiscal year 2048, in the table in Article 314-7, paragraph (11), item (i), in the row for an amount of 1,950,000 yen or less, "85 percent" is deemed to be replaced with "84.895 percent", in the row for an amount exceeding 1,950,000 yen and 3,300,000 yen or less in that table, "80 percent" with "79.79 percent", in the row for an amount exceeding 3,300,000 yen and 6,950,000 yen or less in that table, "70 percent" with "69.58 percent", in the row for an amount exceeding 6,950,000 yen and 9,000,000 yen or less in that table, "67 percent" with "66.517 percent", in the row for an amount exceeding 9,000,000 yen and 18,000,000 yen or less in that table, "57 percent" with "56.307 percent", in the row for an amount exceeding 18,000,000 yen and 40,000,000 yen or less in that table, "50 percent" with "49.16 percent", and in the row for an amount exceeding 40,000,000 yen in that table, "45 percent" with "44.055 percent"; in paragraph (2), item (iii) of the preceding Article, "50 percent" is deemed to be replaced with "49.16 percent", in item (iv) of that paragraph, "60 percent" with "59.37 percent", and in item (v) of that paragraph, "75 percent" with "74.685 percent".
<sup>machine translation, not official</sup>

**第四項**  令和三十一年度以後の各年度分の個人の市町村民税についての第三百十四条の七第一項及び第十一項並びに前条第二項（これらの規定を次条第二項の規定により読み替えて適用する場合を含む。）の規定の適用については、当分の間、第三百十四条の七第十一項第一号の表百九十五万円以下の金額の項中「百分の八十五」とあるのは「百分の八十四・九五」と、同表百九十五万円を超え三百三十万円以下の金額の項中「百分の八十」とあるのは「百分の七十九・九」と、同表三百三十万円を超え六百九十五万円以下の金額の項中「百分の七十」とあるのは「百分の六十九・八」と、同表六百九十五万円を超え九百万円以下の金額の項中「百分の六十七」とあるのは「百分の六十六・七七」と、同表九百万円を超え千八百万円以下の金額の項中「百分の五十七」とあるのは「百分の五十六・六七」と、同表千八百万円を超え四千万円以下の金額の項中「百分の五十」とあるのは「百分の四十九・六」と、同表四千万円を超える金額の項中「百分の四十五」とあるのは「百分の四十四・五五」と、前条第二項第三号中「百分の五十」とあるのは「百分の四十九・六」と、同項第四号中「百分の六十」とあるのは「百分の五十九・七」と、同項第五号中「百分の七十五」とあるのは「百分の七十四・八五」とする。
<sup>suppl-3251-226/art-5-6/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-6/par-4</sup>
With regard to the application of Article 314-7, paragraphs (1) and (11) and paragraph (2) of the preceding Article (including where those provisions are applied with replaced terms pursuant to paragraph (2) of the following Article) to individual municipal inhabitant tax for fiscal year 2049 and each subsequent fiscal year, for the time being, in the table in Article 314-7, paragraph (11), item (i), in the row for an amount of 1,950,000 yen or less, "85 percent" is deemed to be replaced with "84.95 percent", in the row for an amount exceeding 1,950,000 yen and 3,300,000 yen or less in that table, "80 percent" with "79.9 percent", in the row for an amount exceeding 3,300,000 yen and 6,950,000 yen or less in that table, "70 percent" with "69.8 percent", in the row for an amount exceeding 6,950,000 yen and 9,000,000 yen or less in that table, "67 percent" with "66.77 percent", in the row for an amount exceeding 9,000,000 yen and 18,000,000 yen or less in that table, "57 percent" with "56.67 percent", in the row for an amount exceeding 18,000,000 yen and 40,000,000 yen or less in that table, "50 percent" with "49.6 percent", and in the row for an amount exceeding 40,000,000 yen in that table, "45 percent" with "44.55 percent"; in paragraph (2), item (iii) of the preceding Article, "50 percent" is deemed to be replaced with "49.6 percent", in item (iv) of that paragraph, "60 percent" with "59.7 percent", and in item (v) of that paragraph, "75 percent" with "74.85 percent".
<sup>machine translation, not official</sup>

### 第五条の七（寄附金税額控除の対象となる寄附金の特例） — Special Provisions on Donations Eligible for the Donation Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-7</sup>

**第一項**  租税特別措置法第四条の五第一項の規定の適用がある場合における第三十七条の二第一項及び第十一項並びに附則第五条の五第一項の規定の適用については、第三十七条の二第一項中「次に掲げる寄附金」とあるのは「次に掲げる寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、「に特例控除対象寄附金」とあるのは「に特例控除対象寄附金（同項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、同条第十一項及び附則第五条の五第一項中「特例控除対象寄附金」とあるのは「特例控除対象寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」とする。
<sup>suppl-3251-226/art-5-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-7/par-1</sup>
With regard to the application of Article 37-2, paragraphs (1) and (11) and Article 5-5, paragraph (1) of the Supplementary Provisions where Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applies, in Article 37-2, paragraph (1), "a donation listed below" is deemed to be replaced with "a donation listed below (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations)" and "paid donations eligible for the special deduction" with "paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)", and in paragraph (11) of that Article and Article 5-5, paragraph (1) of the Supplementary Provisions, "donations eligible for the special deduction" is deemed to be replaced with "donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)".
<sup>machine translation, not official</sup>

**第二項**  租税特別措置法第四条の五第一項の規定の適用がある場合における第三百十四条の七第一項及び第十一項並びに附則第五条の五第二項の規定の適用については、第三百十四条の七第一項中「次に掲げる寄附金」とあるのは「次に掲げる寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、「に特例控除対象寄附金」とあるのは「に特例控除対象寄附金（同項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、同条第十一項及び附則第五条の五第二項中「特例控除対象寄附金」とあるのは「特例控除対象寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」とする。
<sup>suppl-3251-226/art-5-7/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-7/par-2</sup>
With regard to the application of Article 314-7, paragraphs (1) and (11) and Article 5-5, paragraph (2) of the Supplementary Provisions where Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applies, in Article 314-7, paragraph (1), "the donations listed below" is deemed to be replaced with "the donations listed below (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations)" and "paid donations eligible for the special deduction" with "paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)", and in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions, "donations eligible for the special deduction" is deemed to be replaced with "donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)".
<sup>machine translation, not official</sup>

### 第五条の八（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — Special Tax Credit for Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax for Fiscal Year 2024
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8</sup>

**第一項**  道府県は、令和六年度分の個人の道府県民税に限り、道府県民税に係る令和六年度分特別税額控除額を、前年の合計所得金額が千八百五万円以下である所得割の納税義務者（以下この条から附則第五条の十二までにおいて「特別税額控除対象納税義務者」という。）の第三十五条、第三十七条から第三十七条の四まで、附則第三条の三第二項、附則第五条第一項、附則第五条の四の二第一項、附則第五条の五第一項及び附則第七条の二第一項の規定を適用した場合の所得割の額から控除する。
<sup>suppl-3251-226/art-5-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-1</sup>
A prefecture is, limited to individual prefectural inhabitant tax for fiscal year 2024, to deduct the special tax credit amount for fiscal year 2024 relating to prefectural inhabitant tax from the amount of the income levy of a person liable for the income levy whose total income for the previous year is 18,050,000 yen or less (referred to as a "person liable for tax eligible for the special tax credit" in this Article through Article 5-12 of the Supplementary Provisions) when Article 35, Articles 37 through 37-4, Article 3-3, paragraph (2) of the Supplementary Provisions, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4-2, paragraph (1) of the Supplementary Provisions, Article 5-5, paragraph (1) of the Supplementary Provisions and Article 7-2, paragraph (1) of the Supplementary Provisions are applied.
<sup>machine translation, not official</sup>

**第二項**  前項の道府県民税に係る令和六年度分特別税額控除額は、第一号に掲げる額と第二号に掲げる額との合計額（以下この項及び第五項において「個人の住民税の所得割の額」という。）が一万円（特別税額控除対象納税義務者が控除対象配偶者又は扶養親族（第三十四条第八項の規定による判定をするときの現況においてこの法律の施行地に住所を有しない者を除く。以下この項において「控除対象配偶者等」という。）を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）を超える場合には一万円（特別税額控除対象納税義務者が控除対象配偶者等を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）に第一号に掲げる額を個人の住民税の所得割の額で除して得た数値を乗じて得た金額（当該金額に一円未満の端数があるとき、又は当該金額の全額が一円未満であるときは、その端数金額又はその全額を切り上げた金額。第五項において「道府県民税特別税額控除額」という。）とし、個人の住民税の所得割の額が一万円（特別税額控除対象納税義務者が控除対象配偶者等を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）を超えない場合には同号に掲げる額に相当する金額とする。
<sup>suppl-3251-226/art-5-8/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2</sup>
The special tax credit amount for fiscal year 2024 relating to prefectural inhabitant tax under the preceding paragraph is, where the total of the amount listed in item (i) and the amount listed in item (ii) (referred to as the "amount of the income levy of individual inhabitant taxes" in this paragraph and paragraph (5)) exceeds 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse or dependent (excluding a person who does not have an address in the area where this Act is enforced as of the circumstances at the time of the determination under Article 34, paragraph (8); referred to as a "claimable spouse, etc." in this paragraph), the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen), the amount obtained by multiplying 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse, etc., the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen) by the figure obtained by dividing the amount listed in item (i) by the amount of the income levy of individual inhabitant taxes (where that amount includes a fractional amount of less than one yen, or the whole of that amount is less than one yen, the amount obtained by rounding up that fractional amount or the whole of that amount; referred to as the "special prefectural inhabitant tax credit" in paragraph (5)), and where the amount of the income levy of individual inhabitant taxes does not exceed 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse, etc., the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen), the amount equivalent to the amount listed in that item.
<sup>machine translation, not official</sup>

  **一**  特別税額控除対象納税義務者の第三十五条、第三十七条から第三十七条の四まで、附則第三条の三第二項、附則第五条第一項、附則第五条の四の二第一項、附則第五条の五第一項及び附則第七条の二第一項の規定を適用して計算した場合の所得割の額
  <sup>suppl-3251-226/art-5-8/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-1</sup>
  the amount of the income levy of a person liable for tax eligible for the special tax credit calculated by applying Article 35, Articles 37 through 37-4, Article 3-3, paragraph (2) of the Supplementary Provisions, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4-2, paragraph (1) of the Supplementary Provisions, Article 5-5, paragraph (1) of the Supplementary Provisions and Article 7-2, paragraph (1) of the Supplementary Provisions;
  <sup>machine translation, not official</sup>

  **二**  特別税額控除対象納税義務者の第三百十四条の三、第三百十四条の六から第三百十四条の九まで、附則第三条の三第五項、附則第五条第三項、附則第五条の四の二第五項、附則第五条の五第二項及び附則第七条の二第四項の規定を適用して計算した場合の所得割の額
  <sup>suppl-3251-226/art-5-8/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-2</sup>
  the amount of the income levy of a person liable for tax eligible for the special tax credit calculated by applying Article 314-3, Articles 314-6 through 314-9, Article 3-3, paragraph (5) of the Supplementary Provisions, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4-2, paragraph (5) of the Supplementary Provisions, Article 5-5, paragraph (2) of the Supplementary Provisions and Article 7-2, paragraph (4) of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

**第三項**  前二項の規定の適用がある場合における第三十七条の二第十一項及び附則第五条の五第一項の規定の適用については、これらの規定中「所得割の額」とあるのは、「所得割の額（附則第五条の八第一項及び第二項の規定の適用を受ける前のものをいう。）」とする。
<sup>suppl-3251-226/art-5-8/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-3</sup>
With regard to the application of Article 37-2, paragraph (11) and Article 5-5, paragraph (1) of the Supplementary Provisions where the provisions of the preceding two paragraphs apply, "amount of the income levy" in those provisions is deemed to be replaced with "amount of the income levy (meaning the amount before the application of Article 5-8, paragraphs (1) and (2) of the Supplementary Provisions)".
<sup>machine translation, not official</sup>

**第四項**  市町村は、令和六年度分の個人の市町村民税に限り、市町村民税に係る令和六年度分特別税額控除額を、特別税額控除対象納税義務者の第三百十四条の三、第三百十四条の六から第三百十四条の九まで、附則第三条の三第五項、附則第五条第三項、附則第五条の四の二第五項、附則第五条の五第二項及び附則第七条の二第四項の規定を適用した場合の所得割の額から控除する。
<sup>suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4</sup>
A municipality is, limited to individual municipal inhabitant tax for fiscal year 2024, to deduct the special tax credit amount for fiscal year 2024 relating to municipal inhabitant tax from the amount of the income levy of a person liable for tax eligible for the special tax credit when Article 314-3, Articles 314-6 through 314-9, Article 3-3, paragraph (5) of the Supplementary Provisions, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4-2, paragraph (5) of the Supplementary Provisions, Article 5-5, paragraph (2) of the Supplementary Provisions and Article 7-2, paragraph (4) of the Supplementary Provisions are applied.
<sup>machine translation, not official</sup>

**第五項**  前項の市町村民税に係る令和六年度分特別税額控除額は、個人の住民税の所得割の額が一万円（特別税額控除対象納税義務者が控除対象配偶者又は扶養親族（第三百十四条の二第八項の規定による判定をするときの現況においてこの法律の施行地に住所を有しない者を除く。以下この項において「控除対象配偶者等」という。）を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）を超える場合には一万円（特別税額控除対象納税義務者が控除対象配偶者等を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）から道府県民税特別税額控除額を控除して得た金額とし、個人の住民税の所得割の額が一万円（特別税額控除対象納税義務者が控除対象配偶者等を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）を超えない場合には第二項第二号に掲げる額に相当する金額とする。
<sup>suppl-3251-226/art-5-8/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-5</sup>
The special tax credit amount for fiscal year 2024 relating to municipal inhabitant tax under the preceding paragraph is, where the amount of the income levy of individual inhabitant taxes exceeds 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse or dependent (excluding a person who does not have an address in the area where this Act is enforced as of the circumstances at the time of the determination under Article 314-2, paragraph (8); referred to as a "claimable spouse, etc." in this paragraph), the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen), the amount obtained by deducting the special prefectural inhabitant tax credit from 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse, etc., the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen), and where the amount of the income levy of individual inhabitant taxes does not exceed 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse, etc., the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen), the amount equivalent to the amount listed in paragraph (2), item (ii).
<sup>machine translation, not official</sup>

**第六項**  前二項の規定の適用がある場合における第三百十四条の七第十一項、第三百二十一条の七の八第一項及び附則第五条の五第二項の規定の適用については、第三百十四条の七第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額（附則第五条の八第四項及び第五項の規定の適用を受ける前のものをいう。）」と、第三百二十一条の七の八第一項中「課した」とあるのは「附則第五条の八第四項及び第五項の規定の適用がないものとした場合に課すべき」と、「の前々年中」とあるのは「のこれらの規定の適用がないものとした場合における前々年中」と、「、前々年中」とあるのは「、附則第五条の八第四項及び第五項の規定の適用がないものとした場合における前々年中」とする。
<sup>suppl-3251-226/art-5-8/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-6</sup>
With regard to the application of Article 314-7, paragraph (11), Article 321-7-8, paragraph (1) and Article 5-5, paragraph (2) of the Supplementary Provisions where the provisions of the preceding two paragraphs apply, in Article 314-7, paragraph (11) and Article 5-5, paragraph (2) of the Supplementary Provisions, "amount of the income levy" is deemed to be replaced with "amount of the income levy (meaning the amount before the application of Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions)", and in Article 321-7-8, paragraph (1), "imposed" is deemed to be replaced with "that should be imposed if Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions did not apply", "for the year before the previous year of that pension income earner subject to special collection" with "of that pension income earner subject to special collection for the year before the previous year, if those provisions did not apply", and "public pension, etc. for the year before the previous year)" with "public pension, etc. for the year before the previous year, if Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions did not apply)".
<sup>machine translation, not official</sup>

### 第五条の九（令和六年度分の個人の市町村民税の普通徴収に関する特例） — Special Provisions on Ordinary Collection of Individual Municipal Inhabitant Tax for Fiscal Year 2024
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9</sup>

**第一項**  令和六年度分の個人の市町村民税に限り、第三百十九条の規定により普通徴収の方法によつて徴収する個人の市町村民税（第三百二十一条の七の二第三項及び第三百二十八条の十三の規定により徴収するものを除く。以下この項において「普通徴収の個人の市町村民税」という。）の納期が第三百二十条本文の規定により定められている市町村における普通徴収の個人の市町村民税の当該定められている納期における徴収については、次に定めるところによる。
<sup>suppl-3251-226/art-5-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-1</sup>
Limited to individual municipal inhabitant tax for fiscal year 2024, with regard to the collection, at the payment periods so specified, of individual municipal inhabitant tax by ordinary collection in a municipality in which the payment periods of individual municipal inhabitant tax to be collected by the method of ordinary collection pursuant to Article 319 (excluding that collected pursuant to Article 321-7-2, paragraph (3) and Article 328-13; referred to as "individual municipal inhabitant tax by ordinary collection" in this paragraph) are specified under the main clause of Article 320, the following apply:
<sup>machine translation, not official</sup>

  **一**  特別税額控除対象納税義務者の特別税額控除前の普通徴収に係る個人の市町村民税の額（前条第四項及び第五項の規定の適用がないものとした場合に算出される普通徴収の個人の市町村民税の額をいう。以下この号において同じ。）からその者の普通徴収の個人の市町村民税の額を控除した額（以下この項において「普通徴収の個人の市町村民税に係る特別税額控除額」という。）がその者の特別税額控除前の普通徴収に係る個人の市町村民税の額を四で除して得た金額（当該金額に千円未満の端数があるとき、又は当該金額の全額が千円未満であるときは、その端数金額又はその全額を切り捨てた金額。以下この項において「分割金額」という。）に三を乗じて得た金額をその者の特別税額控除前の普通徴収に係る個人の市町村民税の額から控除した残額に相当する金額（以下この項において「六月分金額」という。）に満たない場合には、六月中に定められている納期においてはその者の六月分金額からその者の普通徴収の個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、その他のそれぞれの納期においてはその者の分割金額に相当する税額を、それぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-9/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-1/item-1</sup>
  where the amount obtained by deducting the amount of individual municipal inhabitant tax by ordinary collection of a person liable for tax eligible for the special tax credit from the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person (meaning the amount of individual municipal inhabitant tax by ordinary collection calculated on the assumption that paragraphs (4) and (5) of the preceding Article do not apply; the same applies hereinafter in this item) (referred to as the "special tax credit amount for individual municipal inhabitant tax by ordinary collection" in this paragraph) is less than the amount equivalent to the balance obtained by deducting, from the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person, the amount obtained by multiplying by three the amount obtained by dividing the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person by four (where that amount includes a fractional amount of less than 1,000 yen, or the whole of that amount is less than 1,000 yen, the amount obtained by rounding down that fractional amount or the whole of that amount; referred to as the "instalment amount" in this paragraph) (referred to as the "June amount" in this paragraph), the amount of tax equivalent to the balance obtained by deducting the special tax credit amount for individual municipal inhabitant tax by ordinary collection of that person from the June amount of that person is to be collected at the payment period specified within June, and the amount of tax equivalent to the instalment amount of that person is to be collected at each of the other payment periods;
  <sup>machine translation, not official</sup>

  **二**  特別税額控除対象納税義務者の普通徴収の個人の市町村民税に係る特別税額控除額がその者の六月分金額以上であり、かつ、その者の六月分金額とその者の分割金額との合計額に満たない場合には、六月中に定められている納期において徴収すべき税額はないものとし、八月中に定められている納期においてはその者の六月分金額とその者の分割金額との合計額からその者の普通徴収の個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、十月中に定められている納期及び一月中に定められている納期においてはその者の分割金額に相当する税額を、それぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-9/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-1/item-2</sup>
  where the special tax credit amount for individual municipal inhabitant tax by ordinary collection of a person liable for tax eligible for the special tax credit is equal to or more than the June amount of that person and less than the total of the June amount and the instalment amount of that person, there is to be no amount of tax to be collected at the payment period specified within June, the amount of tax equivalent to the balance obtained by deducting the special tax credit amount for individual municipal inhabitant tax by ordinary collection of that person from the total of the June amount and the instalment amount of that person is to be collected at the payment period specified within August, and the amount of tax equivalent to the instalment amount of that person is to be collected at each of the payment period specified within October and the payment period specified within January;
  <sup>machine translation, not official</sup>

  **三**  特別税額控除対象納税義務者の普通徴収の個人の市町村民税に係る特別税額控除額がその者の六月分金額とその者の分割金額との合計額以上であり、かつ、その者の六月分金額とその者の分割金額に二を乗じて得た金額との合計額に満たない場合には、六月中に定められている納期及び八月中に定められている納期において徴収すべき税額はないものとし、十月中に定められている納期においてはその者の六月分金額とその者の分割金額に二を乗じて得た金額との合計額からその者の普通徴収の個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、一月中に定められている納期においてはその者の分割金額に相当する税額を、それぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-9/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-1/item-3</sup>
  where the special tax credit amount for individual municipal inhabitant tax by ordinary collection of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June amount and the instalment amount of that person and less than the total of the June amount of that person and the amount obtained by multiplying the instalment amount of that person by two, there is to be no amount of tax to be collected at the payment period specified within June and the payment period specified within August, the amount of tax equivalent to the balance obtained by deducting the special tax credit amount for individual municipal inhabitant tax by ordinary collection of that person from the total of the June amount of that person and the amount obtained by multiplying the instalment amount of that person by two is to be collected at the payment period specified within October, and the amount of tax equivalent to the instalment amount of that person is to be collected at the payment period specified within January;
  <sup>machine translation, not official</sup>

  **四**  特別税額控除対象納税義務者の普通徴収の個人の市町村民税に係る特別税額控除額がその者の六月分金額とその者の分割金額に二を乗じて得た金額との合計額以上である場合には、六月中に定められている納期、八月中に定められている納期及び十月中に定められている納期において徴収すべき税額はないものとし、一月中に定められている納期においてはその者の普通徴収の個人の市町村民税の額に相当する税額を徴収するものとする。
  <sup>suppl-3251-226/art-5-9/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-1/item-4</sup>
  where the special tax credit amount for individual municipal inhabitant tax by ordinary collection of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June amount of that person and the amount obtained by multiplying the instalment amount of that person by two, there is to be no amount of tax to be collected at the payment period specified within June, the payment period specified within August and the payment period specified within October, and the amount of tax equivalent to the amount of individual municipal inhabitant tax by ordinary collection of that person is to be collected at the payment period specified within January.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第三百二十条の規定の適用については、同条中「当該個人の市町村民税額」とあるのは、「附則第五条の九第一項第一号に規定する特別税額控除前の普通徴収に係る個人の市町村民税の額」とする。
<sup>suppl-3251-226/art-5-9/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-2</sup>
With regard to the application of Article 320 where the provisions of the preceding paragraph apply, "the amount of that individual municipal inhabitant tax" in that Article is deemed to be replaced with "the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit prescribed in Article 5-9, paragraph (1), item (i) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第三項**  市町村が令和六年度分の個人の市町村民税（六月中に定められている納期から第三百二十一条の七第一項の規定により普通徴収の方法によつて徴収されることとなつたものを除く。）を同項の規定により普通徴収の方法によつて徴収する場合については、前二項の規定は、適用しない。
<sup>suppl-3251-226/art-5-9/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-3</sup>
The provisions of the preceding two paragraphs do not apply where a municipality collects individual municipal inhabitant tax for fiscal year 2024 (excluding that which, from the payment period specified within June, comes to be collected by the method of ordinary collection under Article 321-7, paragraph (1)) by the method of ordinary collection under that paragraph.
<sup>machine translation, not official</sup>

### 第五条の十（令和六年度分の給与所得に係る個人の市町村民税の特別徴収に関する特例） — Special Provisions on Special Collection of Individual Municipal Inhabitant Tax on Salary Income for Fiscal Year 2024
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-10</sup>

**第一項**  附則第五条の八第四項及び第五項の規定の適用がある場合における第三百二十一条の五第一項の規定の適用については、令和六年度分の個人の市町村民税に限り、同項中「十二分の一」とあるのは「十一分の一」と、「六月」とあるのは「七月」とする。
<sup>suppl-3251-226/art-5-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-10/par-1</sup>
With regard to the application of Article 321-5, paragraph (1) where Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions apply, limited to individual municipal inhabitant tax for fiscal year 2024, "one-twelfth" in Article 321-5, paragraph (1) is deemed to be replaced with "one-eleventh" and "June" with "July".
<sup>machine translation, not official</sup>

### 第五条の十一（令和六年度分の公的年金等に係る所得に係る個人の市町村民税の特別徴収に関する特例） — Special Provisions on Special Collection of Individual Municipal Inhabitant Tax on Income Pertaining to Public Pension, etc. for Fiscal Year 2024
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11</sup>

**第一項**  令和六年度分の個人の市町村民税に限り、第三百二十一条の七の二第一項の規定により特別徴収の方法によつて徴収する第三百十七条の二第一項に規定する公的年金等（以下この項において「公的年金等」という。）に係る所得に係る個人の市町村民税（第三項において「年金所得に係る特別徴収の個人の市町村民税」という。）の徴収及び第三百二十一条の七の二第三項の規定により普通徴収の方法によつて徴収する公的年金等に係る所得に係る個人の市町村民税の徴収については、次に定めるところによる。
<sup>suppl-3251-226/art-5-11/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1</sup>
Limited to individual municipal inhabitant tax for fiscal year 2024, with regard to the collection of individual municipal inhabitant tax on income pertaining to public pension, etc. prescribed in Article 317-2, paragraph (1) (referred to as "public pension, etc." in this paragraph) that is collected by the method of special collection pursuant to Article 321-7-2, paragraph (1) (referred to as "individual municipal inhabitant tax on pension income collected by special collection" in paragraph (3)) and the collection of individual municipal inhabitant tax on income pertaining to public pension, etc. that is collected by the method of ordinary collection pursuant to Article 321-7-2, paragraph (3), the following apply:
<sup>machine translation, not official</sup>

  **一**  特別税額控除対象納税義務者の特別税額控除前の年金所得に係る個人の市町村民税の額（附則第五条の八第四項及び第五項の規定の適用がないものとした場合に算出される第三百二十一条の七の二第一項に規定する前年中の公的年金等に係る所得に係る所得割額及び均等割額の合算額（同条第二項の規定により給与所得及び公的年金等に係る所得以外の所得に係る所得割額を特別徴収の方法によつて徴収する場合には、当該所得割額を加算した額とする。以下この号及び第五号において「年金所得に係る所得割額及び均等割額の合算額」という。）をいう。以下この号及び第三項第一号において同じ。）からその者の年金所得に係る所得割額及び均等割額の合算額を控除した額（以下この項及び第三項において「年金所得に係る個人の市町村民税に係る特別税額控除額」という。）がその者の特別税額控除前の普通徴収に係る個人の市町村民税の額（特別税額控除前の年金所得に係る個人の市町村民税の額から特別税額控除前の特別徴収に係る個人の市町村民税の額（特別税額控除前の年金所得に係る個人の市町村民税の額の二分の一に相当する額（当該額に百円未満の端数があるときはその端数金額を切り捨て、当該額が百円未満であるときは百円とする。）をいう。以下この号において同じ。）を控除した額をいう。以下この号において同じ。）を二で除して得た金額（当該金額に千円未満の端数があるとき、又は当該金額の全額が千円未満であるときは、その端数金額又はその全額を切り捨てた金額。以下この項において「分割普通徴収金額」という。）をその者の特別税額控除前の普通徴収に係る個人の市町村民税の額から控除した残額に相当する金額（以下この項において「六月分普通徴収金額」という。）に満たない場合には、第三百二十条本文の規定により六月中に定められている納期においてはその者の六月分普通徴収金額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同条本文の規定により八月中に定められている納期においてはその者の分割普通徴収金額に相当する税額を、普通徴収の方法によつてそれぞれ徴収するものとし、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の特別税額控除前の特別徴収に係る個人の市町村民税の額を三で除して得た金額（当該金額に百円未満の端数があるとき、又は当該金額の全額が百円未満であるときは、その端数金額又はその全額を切り捨てた金額。以下この項において「分割特別徴収金額」という。）に二を乗じて得た金額をその者の特別税額控除前の特別徴収に係る個人の市町村民税の額から控除した残額に相当する金額（以下この項において「十月分特別徴収金額」という。）に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において第三百二十一条の七の四第二項に規定する特別徴収対象年金給付（以下この項及び第三項において「特別徴収対象年金給付」という。）の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1/item-1</sup>
  where the amount obtained by deducting the combined income levy and per capita levy on pension income of a person liable for tax eligible for the special tax credit from the amount of individual municipal inhabitant tax on pension income before the special tax credit of that person (meaning the combined total of the income levy amount and per capita levy amount on income pertaining to public pension, etc. for the previous year prescribed in Article 321-7-2, paragraph (1), calculated on the assumption that Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions do not apply (where the income levy amount on income other than salary income and income pertaining to public pension, etc. is collected by the method of special collection pursuant to Article 321-7-2, paragraph (2), the amount obtained by adding that income levy amount; referred to as the "combined income levy and per capita levy on pension income" in this item and item (v)); the same applies hereinafter in this item and paragraph (3), item (i)) (referred to as the "special tax credit on individual municipal inhabitant tax on pension income" in this paragraph and paragraph (3)) is less than the amount equivalent to the balance obtained by deducting, from the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person (meaning the amount obtained by deducting, from the amount of individual municipal inhabitant tax on pension income before the special tax credit, the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit (meaning the amount equivalent to one-half of the amount of individual municipal inhabitant tax on pension income before the special tax credit (where that amount includes a fractional amount of less than 100 yen, the fractional amount is rounded down, and where that amount is less than 100 yen, 100 yen); the same applies hereinafter in this item); the same applies hereinafter in this item), the amount obtained by dividing the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person by two (where that amount includes a fractional amount of less than 1,000 yen, or the whole of that amount is less than 1,000 yen, the amount obtained by rounding down that fractional amount or the whole of that amount; referred to as the "instalment of ordinary collection" in this paragraph) (referred to as the "June ordinary collection amount" in this paragraph), the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the June ordinary collection amount of that person is to be collected by the method of ordinary collection at the payment period specified within June under the main clause of Article 320, and the amount of tax equivalent to the instalment of ordinary collection of that person is to be collected by the method of ordinary collection at the payment period specified within August under the main clause of that Article; and the amount of tax equivalent to the balance obtained by deducting, from the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person, the amount obtained by multiplying by two the amount obtained by dividing the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person by three (where that amount includes a fractional amount of less than 100 yen, or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or the whole of that amount; referred to as the "instalment of special collection" in this paragraph) (referred to as the "October special collection amount" in this paragraph) is to be collected during the period from October 1 to November 30 of the year that includes the first day of the fiscal year, and the amount of tax equivalent to the instalment of special collection of that person is to be collected during the period from December 1 of the same year to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection prescribed in Article 321-7-4, paragraph (2) (referred to as "pension benefit subject to special collection" in this paragraph and paragraph (3)) in each period;
  <sup>machine translation, not official</sup>

  **二**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額以上であり、かつ、その者の六月分普通徴収金額とその者の分割普通徴収金額との合計額に満たない場合には、第三百二十条本文の規定により六月中に定められている納期において徴収すべき税額はないものとし、同条本文の規定により八月中に定められている納期においてはその者の六月分普通徴収金額とその者の分割普通徴収金額との合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を普通徴収の方法によつて徴収するものとし、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の十月分特別徴収金額に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1/item-2</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the June ordinary collection amount of that person and less than the total of the June ordinary collection amount and the instalment of ordinary collection of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320, the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the June ordinary collection amount and the instalment of ordinary collection of that person is to be collected by the method of ordinary collection at the payment period specified within August under the main clause of that Article, and the amount of tax equivalent to the October special collection amount of that person is to be collected during the period from October 1 to November 30 of the year that includes the first day of the fiscal year, and the amount of tax equivalent to the instalment of special collection of that person during the period from December 1 of the same year to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection in each period;
  <sup>machine translation, not official</sup>

  **三**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額とその者の分割普通徴収金額との合計額以上であり、かつ、その者の六月分普通徴収金額、その者の分割普通徴収金額及びその者の十月分特別徴収金額の合計額に満たない場合には、第三百二十条本文の規定により六月中に定められている納期及び同条本文の規定により八月中に定められている納期において徴収すべき税額はないものとし、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の六月分普通徴収金額、その者の分割普通徴収金額及びその者の十月分特別徴収金額の合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1/item-3</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June ordinary collection amount and the instalment of ordinary collection of that person and less than the total of the June ordinary collection amount, the instalment of ordinary collection and the October special collection amount of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320 and the payment period specified within August under the main clause of that Article, and the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the June ordinary collection amount, the instalment of ordinary collection and the October special collection amount of that person is to be collected during the period from October 1 to November 30 of the year that includes the first day of the fiscal year, and the amount of tax equivalent to the instalment of special collection of that person during the period from December 1 of the same year to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection in each period.
  <sup>machine translation, not official</sup>

  **四**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額、その者の分割普通徴収金額及びその者の十月分特別徴収金額の合計額以上であり、かつ、その者の六月分普通徴収金額、その者の分割普通徴収金額、その者の十月分特別徴収金額及びその者の分割特別徴収金額の合計額に満たない場合には、第三百二十条本文の規定により六月中に定められている納期及び同条本文の規定により八月中に定められている納期並びに当該年度の初日の属する年の十月一日から十一月三十日までの間において徴収すべき税額はないものとし、同年十二月一日から翌年の一月三十一日までの間においてはその者の六月分普通徴収金額、その者の分割普通徴収金額、その者の十月分特別徴収金額及びその者の分割特別徴収金額の合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年二月一日から三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1/item-4</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June ordinary collection amount, the instalment of ordinary collection and the October special collection amount of that person and less than the total of the June ordinary collection amount, the instalment of ordinary collection, the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320, the payment period specified within August under the main clause of that Article, or during the period from October 1 of the year that includes the first day of the fiscal year to November 30, and the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the June ordinary collection amount, the instalment of ordinary collection, the October special collection amount and the instalment of special collection of that person is to be collected during the period from December 1 of the same year to January 31 of the following year, and the amount of tax equivalent to the instalment of special collection of that person during the period from February 1 to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection in each period;
  <sup>machine translation, not official</sup>

  **五**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額、その者の分割普通徴収金額、その者の十月分特別徴収金額及びその者の分割特別徴収金額の合計額以上である場合には、第三百二十条本文の規定により六月中に定められている納期及び同条本文の規定により八月中に定められている納期並びに当該年度の初日の属する年の十月一日から翌年の一月三十一日までの間において徴収すべき税額はないものとし、同年二月一日から三月三十一日までの間においてはその者の年金所得に係る所得割額及び均等割額の合算額に相当する税額を当該期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつて徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1/item-5</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June ordinary collection amount, the instalment of ordinary collection, the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320, the payment period specified within August under the main clause of that Article, or during the period from October 1 of the year that includes the first day of the fiscal year to January 31 of the following year, and the amount of tax equivalent to the combined income levy and per capita levy on pension income of that person is to be collected during the period from February 1 to March 31 of the following year by the method of special collection at the time of payment of the pension benefit subject to special collection in that period.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第三百二十一条の七の五の規定の適用については、同条第二項中「年金所得に係る特別徴収税額を当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間における当該特別徴収対象年金所得者に係る特別徴収対象年金給付の支払の回数で除して得た額」とあるのは、「当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間において特別徴収対象年金給付の支払をする際、附則第五条の十一第一項各号の規定により特別徴収の方法によつてそれぞれ徴収するものとされている額」とする。
<sup>suppl-3251-226/art-5-11/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-2</sup>
With regard to the application of Article 321-7-5 where the provisions of the preceding paragraph apply, "dividing the special collection tax amount on pension income for that pension income earner subject to special collection by the number of payments of the pension benefit subject to special collection for that pension income earner subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year" in paragraph (2) of that Article is deemed to be replaced with "taking the amounts that are to be collected by the method of special collection pursuant to the items of Article 5-11, paragraph (1) of the Supplementary Provisions at the time of each payment of the pension benefit subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year".
<sup>machine translation, not official</sup>

**第三項**  令和六年度分の個人の市町村民税に限り、年金所得に係る特別徴収の個人の市町村民税の徴収（第一項の規定の適用があるものを除く。）については、次に定めるところによる。
<sup>suppl-3251-226/art-5-11/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-3</sup>
Limited to individual municipal inhabitant tax for fiscal year 2024, with regard to the collection of individual municipal inhabitant tax on pension income collected by special collection (excluding that to which paragraph (1) applies), the following apply:
<sup>machine translation, not official</sup>

  **一**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の特別税額控除前の特別徴収に係る個人の市町村民税の額（特別税額控除前の年金所得に係る個人の市町村民税の額から第三百二十一条の七の八第一項に規定する年金所得に係る仮特別徴収税額を控除した額をいう。以下この号において同じ。）を三で除して得た金額（当該金額に百円未満の端数があるとき、又は当該金額の全額が百円未満であるときは、その端数金額又はその全額を切り捨てた金額。以下この項において「分割特別徴収金額」という。）に二を乗じて得た金額をその者の特別税額控除前の特別徴収に係る個人の市町村民税の額から控除した残額に相当する金額（以下この項において「十月分特別徴収金額」という。）に満たない場合には、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の十月分特別徴収金額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、それぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-3/item-1</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is less than the amount equivalent to the balance obtained by deducting, from the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person (meaning the amount obtained by deducting the provisional special collection tax amount on pension income prescribed in Article 321-7-8, paragraph (1) from the amount of individual municipal inhabitant tax on pension income before the special tax credit; the same applies hereinafter in this item), the amount obtained by multiplying by two the amount obtained by dividing the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person by three (where that amount includes a fractional amount of less than 100 yen, or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or the whole of that amount; referred to as the "instalment of special collection" in this paragraph) (referred to as the "October special collection amount" in this paragraph), the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the October special collection amount of that person is to be collected during the period from October 1 of the year that includes the first day of the fiscal year to November 30, and the amount of tax equivalent to the instalment of special collection of that person during the period from December 1 of the same year to March 31 of the following year, each at the time of payment of the pension benefit subject to special collection in each period;
  <sup>machine translation, not official</sup>

  **二**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の十月分特別徴収金額以上であり、かつ、その者の十月分特別徴収金額とその者の分割特別徴収金額との合計額に満たない場合には、当該年度の初日の属する年の十月一日から十一月三十日までの間において徴収すべき税額はないものとし、同年十二月一日から翌年の一月三十一日までの間においてはその者の十月分特別徴収金額とその者の分割特別徴収金額との合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年二月一日から三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、それぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-3/item-2</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the October special collection amount of that person and less than the total of the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected during the period from October 1 of the year that includes the first day of the fiscal year to November 30, and the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the October special collection amount and the instalment of special collection of that person is to be collected during the period from December 1 of the same year to January 31 of the following year, and the amount of tax equivalent to the instalment of special collection of that person during the period from February 1 to March 31 of the following year, each at the time of payment of the pension benefit subject to special collection in each period;
  <sup>machine translation, not official</sup>

  **三**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の十月分特別徴収金額とその者の分割特別徴収金額との合計額以上である場合には、当該年度の初日の属する年の十月一日から翌年の一月三十一日までの間において徴収すべき税額はないものとし、同年二月一日から三月三十一日までの間においてはその者の第三百二十一条の七の八第二項の規定により読み替えられた第三百二十一条の七の二第一項に規定する年金所得に係る特別徴収税額に相当する税額を当該期間において特別徴収対象年金給付の支払をする際、徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-3/item-3</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected during the period from October 1 of the year that includes the first day of the fiscal year to January 31 of the following year, and the amount of tax equivalent to the special collection tax amount on pension income of that person prescribed in Article 321-7-2, paragraph (1) as applied with terms replaced pursuant to Article 321-7-8, paragraph (2) is to be collected during the period from February 1 to March 31 of the following year at the time of payment of the pension benefit subject to special collection in that period.
  <sup>machine translation, not official</sup>

**第四項**  前項の規定の適用がある場合における第三百二十一条の七の五の規定の適用については、同条第二項中「年金所得に係る特別徴収税額を当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間における当該特別徴収対象年金所得者に係る特別徴収対象年金給付の支払の回数で除して得た額」とあるのは、「当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間において特別徴収対象年金給付の支払をする際、附則第五条の十一第三項各号の規定によりそれぞれ徴収するものとされている額」とする。
<sup>suppl-3251-226/art-5-11/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-4</sup>
With regard to the application of Article 321-7-5 where the provisions of the preceding paragraph apply, "dividing the special collection tax amount on pension income for that pension income earner subject to special collection by the number of payments of the pension benefit subject to special collection for that pension income earner subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year" in paragraph (2) of that Article is deemed to be replaced with "taking the amounts that are to be collected pursuant to the items of Article 5-11, paragraph (3) of the Supplementary Provisions at the time of each payment of the pension benefit subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year".
<sup>machine translation, not official</sup>

**第五項**  市町村が令和六年度分の個人の市町村民税を第三百二十一条の七の九第二項、第三百二十一条の七の十第一項その他政令で定める規定により普通徴収の方法によつて徴収する場合については、前各項の規定は、適用しない。
<sup>suppl-3251-226/art-5-11/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-5</sup>
The provisions of the preceding paragraphs do not apply where a municipality collects individual municipal inhabitant tax for fiscal year 2024 by the method of ordinary collection pursuant to Article 321-7-9, paragraph (2), Article 321-7-10, paragraph (1) or other provisions specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五条の十二（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — Special Tax Credit for Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax for Fiscal Year 2025
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12</sup>

**第一項**  道府県は、令和七年度分の個人の道府県民税に限り、道府県民税に係る令和七年度分特別税額控除額を、特別税額控除対象納税義務者（同一生計配偶者（控除対象配偶者及び第三十四条第八項の規定による判定をするときの現況においてこの法律の施行地に住所を有しない者を除く。）を有するものに限る。）の第三十五条、第三十七条から第三十七条の四まで、附則第三条の三第二項、附則第五条第一項、附則第五条の四の二第一項、附則第五条の五第一項及び附則第七条の二第一項の規定を適用した場合の所得割の額から控除する。
<sup>suppl-3251-226/art-5-12/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-1</sup>
A prefecture is, limited to individual prefectural inhabitant tax for fiscal year 2025, to deduct the special tax credit amount for fiscal year 2025 relating to prefectural inhabitant tax from the amount of the income levy, when Article 35, Articles 37 through 37-4, Article 3-3, paragraph (2) of the Supplementary Provisions, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4-2, paragraph (1) of the Supplementary Provisions, Article 5-5, paragraph (1) of the Supplementary Provisions and Article 7-2, paragraph (1) of the Supplementary Provisions are applied, of a person liable for tax eligible for the special tax credit (limited to one who has a spouse in the same household (excluding a claimable spouse and a person who does not have an address in the area where this Act is enforced at the time of the present circumstances when making the determination under Article 34, paragraph (8))).
<sup>machine translation, not official</sup>

**第二項**  前項の道府県民税に係る令和七年度分特別税額控除額は、第一号に掲げる額と第二号に掲げる額との合計額（以下この項及び第四項において「個人の住民税の所得割の額」という。）が一万円を超える場合には一万円に第一号に掲げる額を個人の住民税の所得割の額で除して得た数値を乗じて得た金額（当該金額に一円未満の端数があるとき、又は当該金額の全額が一円未満であるときは、その端数金額又はその全額を切り上げた金額。第四項において「道府県民税特別税額控除額」という。）とし、個人の住民税の所得割の額が一万円を超えない場合には同号に掲げる額に相当する金額とする。
<sup>suppl-3251-226/art-5-12/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2</sup>
The special tax credit amount for fiscal year 2025 relating to prefectural inhabitant tax under the preceding paragraph is, where the total of the amount listed in item (i) and the amount listed in item (ii) (referred to as the "amount of the income levy of individual inhabitant taxes" in this paragraph and paragraph (4)) exceeds 10,000 yen, the amount obtained by multiplying 10,000 yen by the figure obtained by dividing the amount listed in item (i) by the amount of the income levy of individual inhabitant taxes (where that amount includes a fractional amount of less than one yen, or the whole of that amount is less than one yen, the amount obtained by rounding up that fractional amount or the whole of that amount; referred to as the "special prefectural inhabitant tax credit" in paragraph (4)), and where the amount of the income levy of individual inhabitant taxes does not exceed 10,000 yen, the amount equivalent to the amount listed in that item.
<sup>machine translation, not official</sup>

  **一**  特別税額控除対象納税義務者の第三十五条、第三十七条から第三十七条の四まで、附則第三条の三第二項、附則第五条第一項、附則第五条の四の二第一項、附則第五条の五第一項及び附則第七条の二第一項の規定を適用して計算した場合の所得割の額
  <sup>suppl-3251-226/art-5-12/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-1</sup>
  the amount of the income levy of a person liable for tax eligible for the special tax credit calculated by applying Article 35, Articles 37 through 37-4, Article 3-3, paragraph (2) of the Supplementary Provisions, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4-2, paragraph (1) of the Supplementary Provisions, Article 5-5, paragraph (1) of the Supplementary Provisions and Article 7-2, paragraph (1) of the Supplementary Provisions;
  <sup>machine translation, not official</sup>

  **二**  特別税額控除対象納税義務者の第三百十四条の三、第三百十四条の六から第三百十四条の九まで、附則第三条の三第五項、附則第五条第三項、附則第五条の四の二第五項、附則第五条の五第二項及び附則第七条の二第四項の規定を適用して計算した場合の所得割の額
  <sup>suppl-3251-226/art-5-12/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-2</sup>
  the amount of the income levy of a person liable for tax eligible for the special tax credit calculated by applying Article 314-3, Articles 314-6 through 314-9, Article 3-3, paragraph (5) of the Supplementary Provisions, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4-2, paragraph (5) of the Supplementary Provisions, Article 5-5, paragraph (2) of the Supplementary Provisions and Article 7-2, paragraph (4) of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

**第三項**  市町村は、令和七年度分の個人の市町村民税に限り、市町村民税に係る令和七年度分特別税額控除額を、特別税額控除対象納税義務者（同一生計配偶者（控除対象配偶者及び第三百十四条の二第八項の規定による判定をするときの現況においてこの法律の施行地に住所を有しない者を除く。）を有するものに限る。）の第三百十四条の三、第三百十四条の六から第三百十四条の九まで、附則第三条の三第五項、附則第五条第三項、附則第五条の四の二第五項、附則第五条の五第二項及び附則第七条の二第四項の規定を適用した場合の所得割の額から控除する。
<sup>suppl-3251-226/art-5-12/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-3</sup>
A municipality is, limited to individual municipal inhabitant tax for fiscal year 2025, to deduct the special tax credit amount for fiscal year 2025 relating to municipal inhabitant tax from the amount of the income levy, when Article 314-3, Articles 314-6 through 314-9, Article 3-3, paragraph (5) of the Supplementary Provisions, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4-2, paragraph (5) of the Supplementary Provisions, Article 5-5, paragraph (2) of the Supplementary Provisions and Article 7-2, paragraph (4) of the Supplementary Provisions are applied, of a person liable for tax eligible for the special tax credit (limited to one who has a spouse in the same household (excluding a claimable spouse and a person who does not have an address in the area where this Act is enforced at the time of the present circumstances when making the determination under Article 314-2, paragraph (8))).
<sup>machine translation, not official</sup>

**第四項**  前項の市町村民税に係る令和七年度分特別税額控除額は、個人の住民税の所得割の額が一万円を超える場合には一万円から道府県民税特別税額控除額を控除して得た金額とし、個人の住民税の所得割の額が一万円を超えない場合には第二項第二号に掲げる額に相当する金額とする。
<sup>suppl-3251-226/art-5-12/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-4</sup>
The special tax credit amount for fiscal year 2025 relating to municipal inhabitant tax under the preceding paragraph is, where the amount of the income levy of individual inhabitant taxes exceeds 10,000 yen, the amount obtained by deducting the special prefectural inhabitant tax credit from 10,000 yen, and where the amount of the income levy of individual inhabitant taxes does not exceed 10,000 yen, the amount equivalent to the amount listed in paragraph (2), item (ii).
<sup>machine translation, not official</sup>

### 第五条の十三（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-13</sup>

**第一項**  附則第五条の八から前条までに定めるもののほか、これらの規定の適用がある場合における技術的読替えその他これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-5-13/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-13/par-1</sup>
Beyond what is provided for in Article 5-8 of the Supplementary Provisions through the preceding Article, the technical replacement of terms in the case where those provisions apply and other matters necessary for the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第六条（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Business Income from the Sale of Beef Cattle
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6</sup>

**第一項**  道府県は、昭和五十七年度から令和十二年度までの各年度分の個人の道府県民税に限り、所得割の納税義務者が前年中に租税特別措置法第二十五条第一項各号に掲げる売却の方法により当該各号に定める肉用牛を売却し、かつ、その売却した肉用牛が全て同項に規定する免税対象飼育牛（次項において「免税対象飼育牛」という。）である場合（その売却した肉用牛の頭数の合計が千五百頭以内である場合に限る。）において、第四十五条の二第一項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。次項において同じ。）にその肉用牛の売却に係る同法第二十五条第一項に規定する事業所得の明細に関する事項の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。次項において同じ。）は、当該事業所得に係る道府県民税の所得割の額として政令で定める額を免除するものとする。
<sup>suppl-3251-226/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-1</sup>
A prefecture is, limited to individual prefectural inhabitant tax for each fiscal year from fiscal year 1982 to fiscal year 2030, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and all of the beef cattle so sold are tax-exempt raised cattle prescribed in that paragraph (referred to as "tax-exempt raised cattle" in the following paragraph) (limited to the case where the total number of head of beef cattle so sold is 1,500 or fewer), and the return under Article 45-2, paragraph (1) (including a return submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and the final return under Article 45-3, paragraph (1) submitted by that time; the same applies in the following paragraph) states the matters relating to the details of business income prescribed in Article 25, paragraph (1) of that Act relating to the sale of those beef cattle (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns; the same applies in the following paragraph), to exempt the amount specified by Cabinet Order as the amount of the income levy of prefectural inhabitant tax relating to that business income.
<sup>machine translation, not official</sup>

**第二項**  道府県は、前項に規定する各年度分の個人の道府県民税に限り、所得割の納税義務者が前年中に租税特別措置法第二十五条第一項各号に掲げる売却の方法により当該各号に定める肉用牛を売却し、かつ、その売却した肉用牛のうちに免税対象飼育牛に該当しないもの又は免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合の当該超える部分の免税対象飼育牛が含まれている場合（その売却した肉用牛が全て免税対象飼育牛に該当しないものである場合を含む。）において、第四十五条の二第一項の規定による申告書にその肉用牛の売却に係る同法第二十五条第二項第二号に規定する事業所得の明細に関する事項の記載があるときは、その者の前年の総所得金額に係る道府県民税の所得割の額は、第三十二条から第三十七条の三まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定にかかわらず、次に掲げる金額の合計額とすることができる。
<sup>suppl-3251-226/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-2</sup>
A prefecture may, limited to individual prefectural inhabitant tax for each fiscal year prescribed in the preceding paragraph, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and the beef cattle so sold include beef cattle that do not fall under tax-exempt raised cattle or, where the total number of head of beef cattle falling under tax-exempt raised cattle exceeds 1,500, tax-exempt raised cattle in the portion exceeding that number (including the case where all of the beef cattle so sold do not fall under tax-exempt raised cattle), and the return under Article 45-2, paragraph (1) states the matters relating to the details of business income prescribed in Article 25, paragraph (2), item (ii) of that Act relating to the sale of those beef cattle, make the amount of the income levy of prefectural inhabitant tax on the gross income of that person for the previous year the total of the following amounts, notwithstanding Articles 32 through 37-3, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

  **一**  租税特別措置法第二十五条第二項第一号に規定する売却価額の合計額に百分の〇・六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・三）を乗じて計算した金額
  <sup>suppl-3251-226/art-6/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-2/item-1</sup>
  the amount calculated by multiplying the total sale price prescribed in Article 25, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation by 0.6 percent (0.3 percent where that person liable for tax has an address within the area of a designated city);
  <sup>machine translation, not official</sup>

  **二**  租税特別措置法第二十五条第二項第二号に規定する事業所得の金額がないものとみなして計算した場合における前年の総所得金額につき、第三十二条から第三十七条の三まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定により計算した所得割の額に相当する金額
  <sup>suppl-3251-226/art-6/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-2/item-2</sup>
  the amount equivalent to the amount of the income levy calculated, for the gross income for the previous year calculated on the assumption that there is no amount of business income prescribed in Article 25, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation, under Articles 32 through 37-3, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

**第三項**  前項の規定の適用がある場合における第三十七条の四、附則第三条の三第二項及び第五項、附則第五条の八第二項並びに附則第五条の十二第二項の規定の適用については、第三十七条の四中「前三条」とあるのは「前三条並びに附則第六条第二項」と、附則第三条の三第二項第二号及び第五項第三号中「及び附則第五条の五第一項」とあるのは「、附則第五条の五第一項及び附則第六条第二項」と、附則第五条の八第二項第一号及び附則第五条の十二第二項第一号中「及び」とあるのは「、附則第六条第二項及び」とする。
<sup>suppl-3251-226/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-3</sup>
With regard to the application of Article 37-4, Article 3-3, paragraphs (2) and (5) of the Supplementary Provisions, Article 5-8, paragraph (2) of the Supplementary Provisions and Article 5-12, paragraph (2) of the Supplementary Provisions where the provisions of the preceding paragraph apply, in Article 37-4, "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 6, paragraph (2) of the Supplementary Provisions", in Article 3-3, paragraph (2), item (ii) and paragraph (5), item (iii) of the Supplementary Provisions, "and Article 5-5, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with ", Article 5-5, paragraph (1) of the Supplementary Provisions and Article 6, paragraph (2) of the Supplementary Provisions", and in Article 5-8, paragraph (2), item (i) of the Supplementary Provisions and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions, "and" is deemed to be replaced with ", Article 6, paragraph (2) of the Supplementary Provisions and".
<sup>machine translation, not official</sup>

**第四項**  市町村は、昭和五十七年度から令和十二年度までの各年度分の個人の市町村民税に限り、所得割の納税義務者が前年中に租税特別措置法第二十五条第一項各号に掲げる売却の方法により当該各号に定める肉用牛を売却し、かつ、その売却した肉用牛が全て同項に規定する免税対象飼育牛（次項において「免税対象飼育牛」という。）である場合（その売却した肉用牛の頭数の合計が千五百頭以内である場合に限る。）において、第三百十七条の二第一項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。次項において同じ。）にその肉用牛の売却に係る同法第二十五条第一項に規定する事業所得の明細に関する事項の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。次項において同じ。）は、当該事業所得に係る市町村民税の所得割の額として政令で定める額を免除するものとする。
<sup>suppl-3251-226/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-4</sup>
A municipality is, limited to individual municipal inhabitant tax for each fiscal year from fiscal year 1982 to fiscal year 2030, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and all of the beef cattle so sold are tax-exempt raised cattle prescribed in that paragraph (referred to as "tax-exempt raised cattle" in the following paragraph) (limited to the case where the total number of head of beef cattle so sold is 1,500 or fewer), and the return under Article 317-2, paragraph (1) (including a return submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and the final return under Article 317-3, paragraph (1) submitted by that time; the same applies in the following paragraph) states the matters relating to the details of business income prescribed in Article 25, paragraph (1) of that Act relating to the sale of those beef cattle (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns; the same applies in the following paragraph), to exempt the amount specified by Cabinet Order as the amount of the income levy of municipal inhabitant tax relating to that business income.
<sup>machine translation, not official</sup>

**第五項**  市町村は、前項に規定する各年度分の個人の市町村民税に限り、所得割の納税義務者が前年中に租税特別措置法第二十五条第一項各号に掲げる売却の方法により当該各号に定める肉用牛を売却し、かつ、その売却した肉用牛のうちに免税対象飼育牛に該当しないもの又は免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合の当該超える部分の免税対象飼育牛が含まれている場合（その売却した肉用牛が全て免税対象飼育牛に該当しないものである場合を含む。）において、第三百十七条の二第一項の規定による申告書にその肉用牛の売却に係る同法第二十五条第二項第二号に規定する事業所得の明細に関する事項の記載があるときは、その者の前年の総所得金額に係る市町村民税の所得割の額は、第三百十三条から第三百十四条の三まで、第三百十四条の六から第三百十四条の八まで、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定にかかわらず、次に掲げる金額の合計額とすることができる。
<sup>suppl-3251-226/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-5</sup>
A municipality may, limited to individual municipal inhabitant tax for each fiscal year prescribed in the preceding paragraph, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and the beef cattle so sold include beef cattle that do not fall under tax-exempt raised cattle or, where the total number of head of beef cattle falling under tax-exempt raised cattle exceeds 1,500, tax-exempt raised cattle in the portion exceeding that number (including the case where all of the beef cattle so sold do not fall under tax-exempt raised cattle), and the return under Article 317-2, paragraph (1) states the matters relating to the details of business income prescribed in Article 25, paragraph (2), item (ii) of that Act relating to the sale of those beef cattle, make the amount of the income levy of municipal inhabitant tax on the gross income of that person for the previous year the total of the following amounts, notwithstanding Articles 313 through 314-3, Articles 314-6 through 314-8, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

  **一**  租税特別措置法第二十五条第二項第一号に規定する売却価額の合計額に百分の〇・九（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一・二）を乗じて計算した金額
  <sup>suppl-3251-226/art-6/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-5/item-1</sup>
  the amount calculated by multiplying the total sale price prescribed in Article 25, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation by 0.9 percent (1.2 percent where that person liable for tax has an address within the area of a designated city);
  <sup>machine translation, not official</sup>

  **二**  租税特別措置法第二十五条第二項第二号に規定する事業所得の金額がないものとみなして計算した場合における前年の総所得金額につき、第三百十三条から第三百十四条の三まで、第三百十四条の六から第三百十四条の八まで、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定により計算した所得割の額に相当する金額
  <sup>suppl-3251-226/art-6/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-5/item-2</sup>
  the amount equivalent to the amount of the income levy calculated, for the gross income for the previous year calculated on the assumption that there is no amount of business income prescribed in Article 25, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation, under Articles 313 through 314-3, Articles 314-6 through 314-8, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

**第六項**  前項の規定の適用がある場合における第三百十四条の九第一項、附則第三条の三第二項及び第五項、附則第五条の八第二項並びに附則第五条の十二第二項の規定の適用については、第三百十四条の九第一項中「前三条」とあるのは「前三条並びに附則第六条第五項」と、附則第三条の三第二項第三号及び第五項第二号中「及び附則第五条の五第二項」とあるのは「、附則第五条の五第二項及び附則第六条第五項」と、附則第五条の八第二項第二号及び附則第五条の十二第二項第二号中「及び」とあるのは「、附則第六条第五項及び」とする。
<sup>suppl-3251-226/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-6</sup>
With regard to the application of Article 314-9, paragraph (1), Article 3-3, paragraphs (2) and (5) of the Supplementary Provisions, Article 5-8, paragraph (2) of the Supplementary Provisions and Article 5-12, paragraph (2) of the Supplementary Provisions where the provisions of the preceding paragraph apply, in Article 314-9, paragraph (1), "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 6, paragraph (5) of the Supplementary Provisions", in Article 3-3, paragraph (2), item (iii) and paragraph (5), item (ii) of the Supplementary Provisions, "and Article 5-5, paragraph (2) of the Supplementary Provisions" is deemed to be replaced with ", Article 5-5, paragraph (2) of the Supplementary Provisions and Article 6, paragraph (5) of the Supplementary Provisions", and in Article 5-8, paragraph (2), item (ii) of the Supplementary Provisions and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions, "and" is deemed to be replaced with ", Article 6, paragraph (5) of the Supplementary Provisions and".
<sup>machine translation, not official</sup>

### 第七条（個人の道府県民税及び市町村民税の寄附金税額控除に係る申告の特例等） — Special Provisions on Filing for the Donation Tax Credit for Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7</sup>

**第一項**  第三十七条の二第二項に規定する特例控除対象寄附金（以下この項から第三項まで及び第六項において「特例控除対象寄附金」という。）を支出する者（特例控除対象寄附金を支出する年の年分の所得税について所得税法第百二十条第一項の規定による申告書を提出する義務がないと見込まれる者又は同法第百二十一条（第一項ただし書を除く。）の規定の適用を受けると見込まれる者であつて、特例控除対象寄附金について第三十七条の二第一項（第一号に係る部分に限る。）及び第十一項の規定によつて控除すべき金額（以下この項において「寄附金税額控除額」という。）の控除を受ける目的以外に、特例控除対象寄附金を支出する年の翌年の四月一日の属する年度分の道府県民税の所得割について第四十五条の二の規定による申告書の提出（第四十五条の三第一項の規定により第四十五条の二第一項から第四項までの規定による申告書が提出されたものとみなされる同法第二条第一項第三十七号に規定する確定申告書の提出を含む。第六項第二号において同じ。）を要しないと見込まれるものに限る。次項から第四項までにおいて「申告特例対象寄附者」という。）は、当分の間、寄附金税額控除額の控除を受けようとする場合には、第四十五条の二第三項の規定による申告書の提出（第四十五条の三第一項の規定により当該申告書が提出されたものとみなされる同法第二条第一項第三十七号に規定する確定申告書の提出を含む。）に代えて、特例控除対象寄附金を支出する際、総務省令で定めるところにより、特例控除対象寄附金を受領する都道府県の知事又は市町村若しくは特別区の長（以下この項から第六項までにおいて「都道府県知事等」という。）に対し、第八項の規定による市町村民税に関する申告特例通知書の送付の求めと併せて、当該都道府県知事等から賦課期日現在における住所所在地の市町村長に寄附金税額控除額の控除に関する事項を記載した書面（次項、第五項及び第六項において「申告特例通知書」という。）を送付することを求めることができる。
<sup>suppl-3251-226/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-1</sup>
A person who makes a donation eligible for the special deduction prescribed in Article 37-2, paragraph (2) (referred to as a "donation eligible for the special deduction" in this paragraph through paragraph (3) and paragraph (6)) (limited to a person who is expected not to be obliged to submit a return under Article 120, paragraph (1) of the Income Tax Act for income tax for the year in which the donation eligible for the special deduction is made, or who is expected to receive the application of Article 121 of that Act (excluding paragraph (1), proviso), and who, apart from the purpose of receiving the deduction of the amount to be deducted under Article 37-2, paragraph (1) (limited to the part relating to item (i)) and paragraph (11) with respect to the donation eligible for the special deduction (referred to as the "donation tax credit amount" in this paragraph), is expected not to be required to submit a return under Article 45-2 for the income levy of prefectural inhabitant tax for the fiscal year that includes April 1 of the year following the year in which the donation eligible for the special deduction is made (including the submission of a final return prescribed in Article 2, paragraph (1), item (xxxvii) of that Act, in respect of which the return under Article 45-2, paragraphs (1) through (4) is deemed to have been submitted pursuant to Article 45-3, paragraph (1); the same applies in paragraph (6), item (ii)); referred to as a "donor eligible for the special filing procedure" in paragraph (2) through paragraph (4)) may, for the time being, where the person wishes to receive the deduction of the donation tax credit amount, instead of submitting the return under Article 45-2, paragraph (3) (including the submission of a final return prescribed in Article 2, paragraph (1), item (xxxvii) of that Act, in respect of which that return is deemed to have been submitted pursuant to Article 45-3, paragraph (1)), when making the donation eligible for the special deduction, request, as provided by an Order of the Ministry of Internal Affairs and Communications, the governor of the prefecture or the mayor of the municipality or head of the special ward that receives the donation eligible for the special deduction (referred to as a "prefectural governor, etc." in this paragraph through paragraph (6)), together with a request under paragraph (8) for sending the special filing notice concerning municipal inhabitant tax, to send from that prefectural governor, etc. to the mayor of the municipality of the place of domicile as of the assessment date a document stating matters concerning the deduction of the donation tax credit amount (referred to as a "special filing notice" in the following paragraph, paragraph (5) and paragraph (6)).
<sup>machine translation, not official</sup>

**第二項**  前項の規定による申告特例通知書の送付の求め（以下この項から第六項までにおいて「申告特例の求め」という。）は、申告特例対象寄附者が当該申告特例の求めに係る特例控除対象寄附金を支出する年（第四項から第六項までにおいて「申告特例対象年」という。）に支出する特例控除対象寄附金について申告特例の求めを行う都道府県知事等の数が五以下であると見込まれる場合に限り、行うことができる。
<sup>suppl-3251-226/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-2</sup>
A request for sending a special filing notice under the preceding paragraph (referred to as a "request for the special filing procedure" in this paragraph through paragraph (6)) may be made only where the number of prefectural governors, etc. to whom the donor eligible for the special filing procedure makes requests for the special filing procedure with respect to donations eligible for the special deduction made in the year in which the donor makes the donations eligible for the special deduction relating to that request for the special filing procedure (referred to as the "year covered by the special filing procedure" in paragraphs (4) through (6)) is expected to be five or fewer.
<sup>machine translation, not official</sup>

**第三項**  申告特例の求めは、総務省令で定めるところにより、次に掲げる事項を記載した申請書により行わなければならない。
<sup>suppl-3251-226/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-3</sup>
A request for the special filing procedure must be made, as provided by an Order of the Ministry of Internal Affairs and Communications, by a written application stating the following matters:
<sup>machine translation, not official</sup>

  **一**  当該申告特例の求めを行う者の氏名、住所及び生年月日
  <sup>suppl-3251-226/art-7/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-3/item-1</sup>
  the name, address and date of birth of the person making that request for the special filing procedure;
  <sup>machine translation, not official</sup>

  **二**  当該申告特例の求めを行う者が申告特例対象寄附者である旨
  <sup>suppl-3251-226/art-7/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-3/item-2</sup>
  a statement that the person making that request for the special filing procedure is a donor eligible for the special filing procedure;
  <sup>machine translation, not official</sup>

  **三**  当該申告特例の求めに係る特例控除対象寄附金の額
  <sup>suppl-3251-226/art-7/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-3/item-3</sup>
  the amount of the donations eligible for the special deduction relating to that request for the special filing procedure;
  <sup>machine translation, not official</sup>

  **四**  前項に規定する要件に該当する旨
  <sup>suppl-3251-226/art-7/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-3/item-4</sup>
  a statement that the person falls under the requirements prescribed in the preceding paragraph; and
  <sup>machine translation, not official</sup>

  **五**  その他総務省令で定める事項
  <sup>suppl-3251-226/art-7/par-3/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-3/item-5</sup>
  other matters specified by an Order of the Ministry of Internal Affairs and Communications.
  <sup>machine translation, not official</sup>

**第四項**  申告特例の求めを行つた申告特例対象寄附者は、当該申告特例の求めを行つた日から賦課期日までの間に前項第一号に掲げる事項に変更があつたときは、申告特例対象年の翌年の一月十日までに、当該申告特例の求めを行つた都道府県知事等に対し、総務省令で定めるところにより、第十一項の規定による市町村民税に関する変更の届出と併せて、当該変更があつた事項その他総務省令で定める事項を届け出なければならない。
<sup>suppl-3251-226/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-4</sup>
A donor eligible for the special filing procedure who has made a request for the special filing procedure must, where a change has occurred in the matters listed in item (i) of the preceding paragraph between the day on which the request for the special filing procedure was made and the assessment date, notify the prefectural governor, etc. to whom that request was made, by January 10 of the year following the year covered by the special filing procedure and as provided by an Order of the Ministry of Internal Affairs and Communications, of the matters that have changed and other matters specified by an Order of the Ministry of Internal Affairs and Communications, together with the notification of change concerning municipal inhabitant tax under paragraph (11).
<sup>machine translation, not official</sup>

**第五項**  都道府県知事等は、申告特例の求めがあつたときは、申告特例対象年の翌年の一月三十一日までに、第三項の規定により申請書に記載された当該申告特例の求めを行つた者の住所（前項の規定により当該住所の変更の届出があつたときは、当該変更後の住所）の所在地の市町村長に対し、総務省令で定めるところにより、第十二項の規定による市町村民税に関する申告特例通知書と併せて、申告特例通知書を送付しなければならない。
<sup>suppl-3251-226/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-5</sup>
When a prefectural governor, etc. has received a request for the special filing procedure, it must, by January 31 of the year following the year covered by the special filing procedure, send the special filing notice to the mayor of the municipality in which the address of the person who made that request for the special filing procedure, as stated in the written application under paragraph (3) (or, where a notification of change of that address has been made under the preceding paragraph, the address after the change), is located, as provided by an Order of the Ministry of Internal Affairs and Communications, together with the special filing notice concerning municipal inhabitant tax under paragraph (12).
<sup>machine translation, not official</sup>

**第六項**  申告特例の求めを行つた者が、次の各号のいずれかに該当する場合には、当該申告特例の求めを行つた者が申告特例対象年に支出した特例控除対象寄附金に係る申告特例の求め及び前項の規定による申告特例通知書の送付（第四号に該当する場合にあつては、同号に係るものに限る。）については、いずれもなかつたものとみなす。この場合において、当該申告特例通知書の送付を受けた市町村長は、当該申告特例の求めを行つた者に対し、その旨の通知その他の必要な措置を講ずるものとする。
<sup>suppl-3251-226/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-6</sup>
Where a person who has made a request for the special filing procedure falls under any of the following items, the request for the special filing procedure and the sending of the special filing notice under the preceding paragraph (limited to that relating to item (iv), where item (iv) applies) concerning the donations eligible for the special deduction made by that person in the year covered by the special filing procedure are all deemed not to have been made. In this case, the mayor of the municipality who has received the special filing notice is to give notice to that effect to the person who made that request for the special filing procedure and take other necessary measures.
<sup>machine translation, not official</sup>

  **一**  当該申告特例対象年の年分の所得税について所得税法第百二十一条の規定の適用を受けないこととなつたとき。
  <sup>suppl-3251-226/art-7/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-6/item-1</sup>
  where the person has come not to receive the application of Article 121 of the Income Tax Act for income tax for the year covered by the special filing procedure;
  <sup>machine translation, not official</sup>

  **二**  当該申告特例対象年の翌年の四月一日の属する年度分の道府県民税の所得割について第四十五条の二の規定による申告書の提出をしたとき。
  <sup>suppl-3251-226/art-7/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-6/item-2</sup>
  where the person has submitted a return under Article 45-2 for the income levy of prefectural inhabitant tax for the fiscal year that includes April 1 of the year following the year covered by the special filing procedure;
  <sup>machine translation, not official</sup>

  **三**  当該申告特例対象年に支出した特例控除対象寄附金について、前項の規定により申告特例通知書を送付した都道府県知事等の数が五を超えたとき。
  <sup>suppl-3251-226/art-7/par-6/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-6/item-3</sup>
  where the number of prefectural governors, etc. to whom special filing notices have been sent under the preceding paragraph with respect to the donations eligible for the special deduction made in the year covered by the special filing procedure has exceeded five; or
  <sup>machine translation, not official</sup>

  **四**  当該申告特例対象年に支出した特例控除対象寄附金について、前項の規定により申告特例通知書の送付を受けた市町村長が賦課期日現在における住所所在地の市町村長と異なつたとき。
  <sup>suppl-3251-226/art-7/par-6/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-6/item-4</sup>
  where the mayor of the municipality who has received the special filing notice under the preceding paragraph with respect to the donations eligible for the special deduction made in the year covered by the special filing procedure differs from the mayor of the municipality of the place of domicile as of the assessment date.
  <sup>machine translation, not official</sup>

**第七項**  前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-7</sup>
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第八項**  第三百十四条の七第二項に規定する特例控除対象寄附金（以下この項から第十項まで及び第十三項において「特例控除対象寄附金」という。）を支出する者（特例控除対象寄附金を支出する年の年分の所得税について所得税法第百二十条第一項の規定による申告書を提出する義務がないと見込まれる者又は同法第百二十一条（第一項ただし書を除く。）の規定の適用を受けると見込まれる者であつて、特例控除対象寄附金について第三百十四条の七第一項（第一号に係る部分に限る。）及び第十一項の規定によつて控除すべき金額（以下この項において「寄附金税額控除額」という。）の控除を受ける目的以外に、特例控除対象寄附金を支出する年の翌年の四月一日の属する年度分の市町村民税の所得割について第三百十七条の二第一項から第五項までの規定による申告書の提出（第三百十七条の三第一項の規定により第三百十七条の二第一項から第四項までの規定による申告書が提出されたものとみなされる同法第二条第一項第三十七号に規定する確定申告書の提出を含む。第十三項第二号において同じ。）を要しないと見込まれるものに限る。次項から第十一項までにおいて「申告特例対象寄附者」という。）は、当分の間、寄附金税額控除額の控除を受けようとする場合には、第三百十七条の二第三項の規定による申告書の提出（第三百十七条の三第一項の規定により当該申告書が提出されたものとみなされる同法第二条第一項第三十七号に規定する確定申告書の提出を含む。）に代えて、特例控除対象寄附金を支出する際、総務省令で定めるところにより、特例控除対象寄附金を受領する都道府県の知事又は市町村若しくは特別区の長（以下この項から第十三項までにおいて「都道府県知事等」という。）に対し、当該都道府県知事等から賦課期日現在における住所所在地の市町村長に寄附金税額控除額の控除に関する事項を記載した書面（次項、第十二項及び第十三項において「申告特例通知書」という。）を送付することを求めることができる。
<sup>suppl-3251-226/art-7/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-8</sup>
A person who makes a donation eligible for the special deduction prescribed in Article 314-7, paragraph (2) (referred to as a "donation eligible for the special deduction" in this paragraph through paragraph (10) and paragraph (13)) (limited to a person who is expected not to be obliged to submit a return under Article 120, paragraph (1) of the Income Tax Act for income tax for the year in which the donation eligible for the special deduction is made, or who is expected to receive the application of Article 121 of that Act (excluding paragraph (1), proviso), and who, apart from the purpose of receiving the deduction of the amount to be deducted under Article 314-7, paragraph (1) (limited to the part relating to item (i)) and paragraph (11) with respect to the donation eligible for the special deduction (referred to as the "donation tax credit amount" in this paragraph), is expected not to be required to submit a return under Article 317-2, paragraphs (1) through (5) for the income levy of municipal inhabitant tax for the fiscal year that includes April 1 of the year following the year in which the donation eligible for the special deduction is made (including the submission of a final return prescribed in Article 2, paragraph (1), item (xxxvii) of that Act, in respect of which the return under Article 317-2, paragraphs (1) through (4) is deemed to have been submitted pursuant to Article 317-3, paragraph (1); the same applies in paragraph (13), item (ii)); referred to as a "donor eligible for the special filing procedure" in paragraph (9) through paragraph (11)) may, for the time being, where the person wishes to receive the deduction of the donation tax credit amount, instead of submitting the return under Article 317-2, paragraph (3) (including the submission of a final return prescribed in Article 2, paragraph (1), item (xxxvii) of that Act, in respect of which that return is deemed to have been submitted pursuant to Article 317-3, paragraph (1)), when making the donation eligible for the special deduction, request, as provided by an Order of the Ministry of Internal Affairs and Communications, the governor of the prefecture or the mayor of the municipality or head of the special ward that receives the donation eligible for the special deduction (referred to as a "prefectural governor, etc." in this paragraph through paragraph (13)), to send from that prefectural governor, etc. to the mayor of the municipality of the place of domicile as of the assessment date a document stating matters concerning the deduction of the donation tax credit amount (referred to as a "special filing notice" in the following paragraph, paragraph (12) and paragraph (13)).
<sup>machine translation, not official</sup>

**第九項**  前項の規定による申告特例通知書の送付の求め（以下この条において「申告特例の求め」という。）は、申告特例対象寄附者が当該申告特例の求めに係る特例控除対象寄附金を支出する年（第十一項から第十三項までにおいて「申告特例対象年」という。）に支出する特例控除対象寄附金について申告特例の求めを行う都道府県知事等の数が五以下であると見込まれる場合に限り、行うことができる。
<sup>suppl-3251-226/art-7/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-9</sup>
A request for sending a special filing notice under the preceding paragraph (referred to as a "request for the special filing procedure" in this Article) may be made only where the number of prefectural governors, etc. to whom the donor eligible for the special filing procedure makes requests for the special filing procedure with respect to donations eligible for the special deduction made in the year in which the donor makes the donations eligible for the special deduction relating to that request for the special filing procedure (referred to as the "year covered by the special filing procedure" in paragraphs (11) through (13)) is expected to be five or fewer.
<sup>machine translation, not official</sup>

**第十項**  申告特例の求めは、総務省令で定めるところにより、次に掲げる事項を記載した申請書により行わなければならない。
<sup>suppl-3251-226/art-7/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-10</sup>
A request for the special filing procedure must be made, as provided by an Order of the Ministry of Internal Affairs and Communications, by a written application stating the following matters:
<sup>machine translation, not official</sup>

  **一**  当該申告特例の求めを行う者の氏名、住所及び生年月日
  <sup>suppl-3251-226/art-7/par-10/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-10/item-1</sup>
  the name, address and date of birth of the person making that request for the special filing procedure;
  <sup>machine translation, not official</sup>

  **二**  当該申告特例の求めを行う者が申告特例対象寄附者である旨
  <sup>suppl-3251-226/art-7/par-10/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-10/item-2</sup>
  a statement that the person making that request for the special filing procedure is a donor eligible for the special filing procedure;
  <sup>machine translation, not official</sup>

  **三**  当該申告特例の求めに係る特例控除対象寄附金の額
  <sup>suppl-3251-226/art-7/par-10/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-10/item-3</sup>
  the amount of the donations eligible for the special deduction relating to that request for the special filing procedure;
  <sup>machine translation, not official</sup>

  **四**  前項に規定する要件に該当する旨
  <sup>suppl-3251-226/art-7/par-10/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-10/item-4</sup>
  a statement that the person falls under the requirements prescribed in the preceding paragraph; and
  <sup>machine translation, not official</sup>

  **五**  その他総務省令で定める事項
  <sup>suppl-3251-226/art-7/par-10/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-10/item-5</sup>
  other matters specified by an Order of the Ministry of Internal Affairs and Communications.
  <sup>machine translation, not official</sup>

**第十一項**  申告特例の求めを行つた申告特例対象寄附者は、当該申告特例の求めを行つた日から賦課期日までの間に前項第一号に掲げる事項に変更があつたときは、申告特例対象年の翌年の一月十日までに、当該申告特例の求めを行つた都道府県知事等に対し、総務省令で定めるところにより、当該変更があつた事項その他総務省令で定める事項を届け出なければならない。
<sup>suppl-3251-226/art-7/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-11</sup>
A donor eligible for the special filing procedure who has made a request for the special filing procedure must, if there has been a change in the matters set forth in item (i) of the preceding paragraph during the period from the day on which the donor made the request for the special filing procedure to the assessment date, notify the prefectural governor, etc. to whom the donor made the request for the special filing procedure of the matters that have changed and other matters specified by Order of the Ministry of Internal Affairs and Communications, by January 10 of the year following the year covered by the special filing procedure, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications.
<sup>machine translation, not official</sup>

**第十二項**  都道府県知事等は、申告特例の求めがあつたときは、申告特例対象年の翌年の一月三十一日までに、第十項の規定により申請書に記載された当該申告特例の求めを行つた者の住所（前項の規定により当該住所の変更の届出があつたときは、当該変更後の住所）の所在地の市町村長に対し、総務省令で定めるところにより、申告特例通知書を送付しなければならない。
<sup>suppl-3251-226/art-7/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-12</sup>
When a request for the special filing procedure has been made, the prefectural governor, etc. must send a special filing notice, by January 31 of the year following the year covered by the special filing procedure, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality in which the address of the person who made the request for the special filing procedure, as stated in the written application pursuant to paragraph (10) (where notification of a change of that address has been given pursuant to the preceding paragraph, the address after the change), is located.
<sup>machine translation, not official</sup>

**第十三項**  申告特例の求めを行つた者が、次の各号のいずれかに該当する場合には、当該申告特例の求めを行つた者が申告特例対象年に支出した特例控除対象寄附金に係る申告特例の求め及び前項の規定による申告特例通知書の送付（第四号に該当する場合にあつては、同号に係るものに限る。）については、いずれもなかつたものとみなす。この場合において、当該申告特例通知書の送付を受けた市町村長は、当該申告特例の求めを行つた者に対し、その旨の通知その他の必要な措置を講ずるものとする。
<sup>suppl-3251-226/art-7/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-13</sup>
If a person who has made a request for the special filing procedure falls under any of the following items, the request for the special filing procedure and the sending of the special filing notice under the preceding paragraph (in the case of falling under item (iv), limited to those relating to that item) that relate to the donation eligible for the special deduction made by that person in the year covered by the special filing procedure are all deemed not to have existed. In this case, the mayor of the municipality who received that special filing notice is to give the person who made the request for the special filing procedure a notice to that effect and take other necessary measures.
<sup>machine translation, not official</sup>

  **一**  当該申告特例対象年の年分の所得税について所得税法第百二十一条の規定の適用を受けないこととなつたとき。
  <sup>suppl-3251-226/art-7/par-13/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-13/item-1</sup>
  When the person is no longer to be subject to the application of Article 121 of the Income Tax Act with respect to income tax for that year covered by the special filing procedure.
  <sup>machine translation, not official</sup>

  **二**  当該申告特例対象年の翌年の四月一日の属する年度分の市町村民税の所得割について第三百十七条の二第一項から第五項までの規定による申告書の提出をしたとき。
  <sup>suppl-3251-226/art-7/par-13/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-13/item-2</sup>
  When the person has submitted a return under Article 317-2, paragraphs (1) through (5) with respect to the income levy of municipal inhabitant tax for the fiscal year containing April 1 of the year following that year covered by the special filing procedure.
  <sup>machine translation, not official</sup>

  **三**  当該申告特例対象年に支出した特例控除対象寄附金について、前項の規定により申告特例通知書を送付した都道府県知事等の数が五を超えたとき。
  <sup>suppl-3251-226/art-7/par-13/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-13/item-3</sup>
  When, with respect to the donations eligible for the special deduction made in that year covered by the special filing procedure, the number of prefectural governors, etc. to whom special filing notices have been sent pursuant to the preceding paragraph exceeds five.
  <sup>machine translation, not official</sup>

  **四**  当該申告特例対象年に支出した特例控除対象寄附金について、前項の規定により申告特例通知書の送付を受けた市町村長が賦課期日現在における住所所在地の市町村長と異なつたとき。
  <sup>suppl-3251-226/art-7/par-13/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-13/item-4</sup>
  When, with respect to the donations eligible for the special deduction made in that year covered by the special filing procedure, the mayor of the municipality who received the special filing notice pursuant to the preceding paragraph differs from the mayor of the municipality of the place of domicile as of the assessment date.
  <sup>machine translation, not official</sup>

**第十四項**  第八項から前項までに定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-7/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-14</sup>
Beyond what is provided for in paragraphs (8) through the preceding paragraph, matters necessary for the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第七条の二
<sup>suppl-3251-226/art-7-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2</sup>

**第一項**  道府県は、当分の間、所得割の納税義務者が前年中に第三十七条の二第二項に規定する特例控除対象寄附金を支出し、かつ、当該納税義務者について前条第五項の規定による申告特例通知書の送付があつた場合には、申告特例控除額を当該納税義務者の第三十七条の二第一項及び第十一項の規定を適用した場合の所得割の額から控除するものとする。
<sup>suppl-3251-226/art-7-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-1</sup>
A prefecture is, for the time being, if a person liable for the income levy has made a donation eligible for the special deduction prescribed in Article 37-2, paragraph (2) during the previous year and a special filing notice has been sent for that person pursuant to paragraph (5) of the preceding Article, to deduct the amount of special filing deduction from the amount of the income levy of that person calculated by applying Article 37-2, paragraphs (1) and (11).
<sup>machine translation, not official</sup>

**第二項**  前項の申告特例控除額は、第三十七条の二第十一項に規定する特例控除額に、次の表の上欄に掲げる第三十五条第二項に規定する課税総所得金額から第三十七条第一号イに掲げる金額と前年分の所得税に係る所得税法第八十六条第二項に規定する基礎控除の額（租税特別措置法第四十一条の十六の二第一項の規定の適用がある場合には、その適用後の額）から四十八万円を控除して得た額（当該控除して得た額が零を下回る場合には、零とする。）との合計額を控除した金額の区分に応じ、それぞれ同表の下欄に掲げる割合を乗じて得た金額とする。
百九十五万円以下の金額	八十五分の五
百九十五万円を超え三百三十万円以下の金額	八十分の十
三百三十万円を超え六百九十五万円以下の金額	七十分の二十
六百九十五万円を超え九百万円以下の金額	六十七分の二十三
九百万円を超える金額	五十七分の三十三
<sup>suppl-3251-226/art-7-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-2</sup>
The amount of special filing deduction under the preceding paragraph is the amount obtained by multiplying the amount of special deduction prescribed in Article 37-2, paragraph (11) by the proportion set forth in the right-hand column of the following table that corresponds to the category of the amount set forth in the left-hand column of that table, being the amount obtained by deducting from the taxable gross income prescribed in Article 35, paragraph (2) the sum of the amount set forth in Article 37, item (i), (a) and the amount obtained by deducting 480,000 yen from the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of the Income Tax Act relating to income tax for the previous year (where Article 41-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the amount after that application) (where the amount so deducted is less than zero, zero).
Amount not exceeding 1,950,000 yen	5/85
Amount exceeding 1,950,000 yen but not exceeding 3,300,000 yen	10/80
Amount exceeding 3,300,000 yen but not exceeding 6,950,000 yen	20/70
Amount exceeding 6,950,000 yen but not exceeding 9,000,000 yen	23/67
Amount exceeding 9,000,000 yen	33/57
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用がある場合における第十七条の五第三項の規定の適用については、同項中「三年」とあるのは、「五年」とする。
<sup>suppl-3251-226/art-7-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-3</sup>
In the case where paragraph (1) applies, with respect to the application of Article 17-5, paragraph (3), "three years" in that paragraph is deemed to be replaced with "five years".
<sup>machine translation, not official</sup>

**第四項**  市町村は、当分の間、所得割の納税義務者が前年中に第三百十四条の七第二項に規定する特例控除対象寄附金を支出し、かつ、当該納税義務者について前条第十二項の規定による申告特例通知書の送付があつた場合には、申告特例控除額を当該納税義務者の第三百十四条の七第一項及び第十一項の規定を適用した場合の所得割の額から控除するものとする。
<sup>suppl-3251-226/art-7-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-4</sup>
A municipality is, for the time being, if a person liable for the income levy has made a donation eligible for the special deduction prescribed in Article 314-7, paragraph (2) during the previous year and a special filing notice has been sent for that person pursuant to paragraph (12) of the preceding Article, to deduct the amount of special filing deduction from the amount of the income levy of that person calculated by applying Article 314-7, paragraphs (1) and (11).
<sup>machine translation, not official</sup>

**第五項**  前項の申告特例控除額は、第三百十四条の七第十一項に規定する特例控除額に、次の表の上欄に掲げる第三百十四条の三第二項に規定する課税総所得金額から第三百十四条の六第一号イに掲げる金額と前年分の所得税に係る所得税法第八十六条第二項に規定する基礎控除の額（租税特別措置法第四十一条の十六の二第一項の規定の適用がある場合には、その適用後の額）から四十八万円を控除して得た額（当該控除して得た額が零を下回る場合には、零とする。）との合計額を控除した金額の区分に応じ、それぞれ同表の下欄に掲げる割合を乗じて得た金額とする。
百九十五万円以下の金額	八十五分の五
百九十五万円を超え三百三十万円以下の金額	八十分の十
三百三十万円を超え六百九十五万円以下の金額	七十分の二十
六百九十五万円を超え九百万円以下の金額	六十七分の二十三
九百万円を超える金額	五十七分の三十三
<sup>suppl-3251-226/art-7-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-5</sup>
The amount of special filing deduction under the preceding paragraph is the amount obtained by multiplying the amount of special deduction prescribed in Article 314-7, paragraph (11) by the proportion set forth in the right-hand column of the following table that corresponds to the category of the amount set forth in the left-hand column of that table, being the amount obtained by deducting from the taxable gross income prescribed in Article 314-3, paragraph (2) the sum of the amount set forth in Article 314-6, item (i), (a) and the amount obtained by deducting 480,000 yen from the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of the Income Tax Act relating to income tax for the previous year (where Article 41-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the amount after that application) (where the amount so deducted is less than zero, zero).
Amount not exceeding 1,950,000 yen	5/85
Amount exceeding 1,950,000 yen but not exceeding 3,300,000 yen	10/80
Amount exceeding 3,300,000 yen but not exceeding 6,950,000 yen	20/70
Amount exceeding 6,950,000 yen but not exceeding 9,000,000 yen	23/67
Amount exceeding 9,000,000 yen	33/57
<sup>machine translation, not official</sup>

**第六項**  第四項の規定の適用がある場合における第十七条の五第三項の規定の適用については、同項中「三年」とあるのは、「五年」とする。
<sup>suppl-3251-226/art-7-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-6</sup>
In the case where paragraph (4) applies, with respect to the application of Article 17-5, paragraph (3), "three years" in that paragraph is deemed to be replaced with "five years".
<sup>machine translation, not official</sup>

### 第七条の三
<sup>suppl-3251-226/art-7-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-3</sup>

**第一項**  平成二十八年度から令和三十年度までの各年度分の個人の道府県民税についての前条第一項及び第二項の規定の適用については、同項の表中「八十五分の五」とあるのは「八十四・八九五分の五・一〇五」と、「八十分の十」とあるのは「七十九・七九分の十・二一」と、「七十分の二十」とあるのは「六十九・五八分の二十・四二」と、「六十七分の二十三」とあるのは「六十六・五一七分の二十三・四八三」と、「五十七分の三十三」とあるのは「五十六・三〇七分の三十三・六九三」とする。
<sup>suppl-3251-226/art-7-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-3/par-1</sup>
With respect to the application of paragraphs (1) and (2) of the preceding Article to individual prefectural inhabitant tax for each fiscal year from fiscal year 2016 through fiscal year 2048, in the table in paragraph (2) of the preceding Article, "5/85" is deemed to be replaced with "5.105/84.895", "10/80" with "10.21/79.79", "20/70" with "20.42/69.58", "23/67" with "23.483/66.517", and "33/57" with "33.693/56.307".
<sup>machine translation, not official</sup>

**第二項**  令和三十一年度以後の各年度分の個人の道府県民税についての前条第一項及び第二項の規定の適用については、当分の間、同項の表中「八十五分の五」とあるのは「八十四・九五分の五・〇五」と、「八十分の十」とあるのは「七十九・九分の十・一」と、「七十分の二十」とあるのは「六十九・八分の二十・二」と、「六十七分の二十三」とあるのは「六十六・七七分の二十三・二三」と、「五十七分の三十三」とあるのは「五十六・六七分の三十三・三三」とする。
<sup>suppl-3251-226/art-7-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-3/par-2</sup>
With respect to the application of paragraphs (1) and (2) of the preceding Article to individual prefectural inhabitant tax for fiscal year 2049 and each subsequent fiscal year, for the time being, in the table in paragraph (2) of the preceding Article, "5/85" is deemed to be replaced with "5.05/84.95", "10/80" with "10.1/79.9", "20/70" with "20.2/69.8", "23/67" with "23.23/66.77", and "33/57" with "33.33/56.67".
<sup>machine translation, not official</sup>

**第三項**  平成二十八年度から令和三十年度までの各年度分の個人の市町村民税についての前条第四項及び第五項の規定の適用については、同項の表中「八十五分の五」とあるのは「八十四・八九五分の五・一〇五」と、「八十分の十」とあるのは「七十九・七九分の十・二一」と、「七十分の二十」とあるのは「六十九・五八分の二十・四二」と、「六十七分の二十三」とあるのは「六十六・五一七分の二十三・四八三」と、「五十七分の三十三」とあるのは「五十六・三〇七分の三十三・六九三」とする。
<sup>suppl-3251-226/art-7-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-3/par-3</sup>
With respect to the application of paragraphs (4) and (5) of the preceding Article to individual municipal inhabitant tax for each fiscal year from fiscal year 2016 through fiscal year 2048, in the table in paragraph (5) of the preceding Article, "5/85" is deemed to be replaced with "5.105/84.895", "10/80" with "10.21/79.79", "20/70" with "20.42/69.58", "23/67" with "23.483/66.517", and "33/57" with "33.693/56.307".
<sup>machine translation, not official</sup>

**第四項**  令和三十一年度以後の各年度分の個人の市町村民税についての前条第四項及び第五項の規定の適用については、当分の間、同項の表中「八十五分の五」とあるのは「八十四・九五分の五・〇五」と、「八十分の十」とあるのは「七十九・九分の十・一」と、「七十分の二十」とあるのは「六十九・八分の二十・二」と、「六十七分の二十三」とあるのは「六十六・七七分の二十三・二三」と、「五十七分の三十三」とあるのは「五十六・六七分の三十三・三三」とする。
<sup>suppl-3251-226/art-7-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-3/par-4</sup>
With respect to the application of paragraphs (4) and (5) of the preceding Article to individual municipal inhabitant tax for fiscal year 2049 and each subsequent fiscal year, for the time being, in the table in paragraph (5) of the preceding Article, "5/85" is deemed to be replaced with "5.05/84.95", "10/80" with "10.1/79.9", "20/70" with "20.2/69.8", "23/67" with "23.23/66.77", and "33/57" with "33.33/56.67".
<sup>machine translation, not official</sup>

### 第七条の四（分離課税に係る所得割の指定都市に対する交付） — Distribution to Designated Cities of the Income Levy Relating to Separate Taxation
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-7-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-4</sup>

**第一項**  指定都市の区域を包括する道府県は、当分の間、当該道府県に払い込まれた当該指定都市に係る第五十条の二の規定により課する所得割に係る地方団体の徴収金の額の二分の一に相当する額を、政令で定めるところにより、当該指定都市に対し交付するものとする。
<sup>suppl-3251-226/art-7-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-4/par-1</sup>
The prefecture encompassing the area of a designated city is, for the time being, to distribute to that designated city, as provided by Cabinet Order, an amount equivalent to one half of the amount of local government levies relating to the income levy imposed pursuant to the provisions of Article 50-2 that relates to that designated city and has been paid into that prefecture.
<sup>machine translation, not official</sup>

### 第七条の五（法人の道府県民税及び市町村民税の非課税） — Exemption from Corporate Prefectural Inhabitant Tax and Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-7-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-5</sup>

**第一項**  農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるものに対する第二十五条第一項及び第二百九十六条第一項の規定の適用については、これらの規定中「定めるもの」とあるのは、「定めるもの及び農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの」とする。
<sup>suppl-3251-226/art-7-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-5/par-1</sup>
With respect to the application of Article 25, paragraph (1) and Article 296, paragraph (1) to a federation of agricultural cooperatives that has undergone an entity conversion under Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continues to use the words "Central Union of Agricultural Co-operatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act, "specified by Cabinet Order" in those provisions is deemed to be replaced with "specified by Cabinet Order, and federations of agricultural cooperatives that have undergone an entity conversion under Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continue to use the words "Central Union of Agricultural Co-operatives" in their name pursuant to Article 18 of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

### 第八条（法人の道府県民税及び市町村民税の課税標準等の特例） — Special Provisions on the Tax Base, etc. of Corporate Prefectural Inhabitant Tax and Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8</sup>

**第一項**  当分の間、租税特別措置法第四十二条の四第四項に規定する中小企業者等（第三項において「中小企業者等」という。）の各事業年度の法人の道府県民税及び市町村民税にあつては、当該事業年度の法人税額について同条第四項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の四、」とあるのは「第四十二条の四第一項、第七項、第八項第六号ロ及び第七号並びに第十四項、」と、「除く。）及び」とあるのは「除く。）並びに」と、第二十三条第一項第四号ロ及び第二百九十二条第一項第四号ロ中「第四十二条の四、」とあるのは「第四十二条の四第一項及び第七項、」と、「除く。）及び」とあるのは「除く。）並びに」とする。
<sup>suppl-3251-226/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-1</sup>
For the time being, with respect to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. prescribed in Article 42-4, paragraph (4) of the Act on Special Measures Concerning Taxation (referred to as "small and medium-sized enterprises, etc." in paragraph (3)), in the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-4, paragraph (4) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, the phrase "Article 42-4," in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4, paragraphs (1) and (7), paragraph (8), item (vi), (b) and item (vii), and paragraph (14),", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group); and the phrase "Article 42-4," in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) is deemed to be replaced with "Article 42-4, paragraphs (1) and (7),", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).
<sup>machine translation, not official</sup>

**第二項**  当分の間、各事業年度の法人税額について租税特別措置法第四十二条の四第七項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の四、」とあるのは「第四十二条の四第一項、第四項、第八項第六号ロ及び第七号並びに第十四項、」と、「除く。）及び」とあるのは「除く。）並びに」と、第二十三条第一項第四号ロ及び第二百九十二条第一項第四号ロ中「第四十二条の四、」とあるのは「第四十二条の四第一項及び第四項、」と、「除く。）及び」とあるのは「除く。）並びに」とする。
<sup>suppl-3251-226/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-2</sup>
For the time being, in the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-4, paragraph (7) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year, the phrase "Article 42-4," in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4, paragraphs (1) and (4), paragraph (8), item (vi), (b) and item (vii), and paragraph (14),", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group); and the phrase "Article 42-4," in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) is deemed to be replaced with "Article 42-4, paragraphs (1) and (4),", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).
<sup>machine translation, not official</sup>

**第三項**  当分の間、中小企業者等の各事業年度（当該各事業年度又は当該中小企業者等に係る租税特別措置法第四十二条の四第八項第三号イの他の通算法人の同項第二号に規定する他の事業年度において同項第五号に規定する当初申告税額控除可能分配額（同項第三号の中小企業者等税額控除限度額に係るものに限る。）がある場合の当該各事業年度に限る。）の法人の道府県民税及び市町村民税にあつては、当該事業年度の法人税額について同項第六号ロ又は第七号の規定により加算された金額がある場合における第二十三条第一項第四号イ並びに第五十三条第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項並びに第二百九十二条第一項第四号イ並びに第三百二十一条の八第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の四、」とあるのは「第四十二条の四第一項、第四項、第七項及び第十四項、」と、「除く。）及び」とあるのは「除く。）並びに」と、第五十三条第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項並びに第三百二十一条の八第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項中「第四十二条の十四第一項」とあるのは「第四十二条の四第八項第六号ロ若しくは第七号、第四十二条の十四第一項」とする。
<sup>suppl-3251-226/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-3</sup>
For the time being, with respect to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. (limited to each such business year in the case where there is an initially reported distributable tax credit amount prescribed in item (v) of that paragraph (limited to one relating to the small and medium sized enterprise, etc. tax credit limit under item (iii) of that paragraph) in that business year, or in the other business year prescribed in item (ii) of that paragraph of the other group tax sharing corporation under Article 42-4, paragraph (8), item (iii), (a) of the Act on Special Measures Concerning Taxation that relates to that small and medium sized enterprise, etc.), in the application of Article 23, paragraph (1), item (iv), (a), Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26), Article 292, paragraph (1), item (iv), (a), and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) in the case where there is an amount added pursuant to Article 42-4, paragraph (8), item (vi), (b) or item (vii) of the Act on Special Measures Concerning Taxation to the corporation tax amount for that business year, the phrase "Article 42-4," in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4, paragraphs (1), (4), (7) and (14),", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group); and the phrase "Article 42-14, paragraph (1)" in Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) is deemed to be replaced with "Article 42-4, paragraph (8), item (vi), (b) or item (vii), Article 42-14, paragraph (1)".
<sup>machine translation, not official</sup>

**第四項**  当分の間、租税特別措置法第四十二条の十二の五第二項に規定する中小企業者等（次項から第十五項まで及び第十七項から第十九項までにおいて「中小企業者等」という。）の各事業年度の法人の道府県民税及び市町村民税にあつては、当該事業年度の法人税額について同法第四十二条の四第十四項の規定により控除された金額がある場合における第二十三条第一項第四号イ及び第二百九十二条第一項第四号イの規定の適用については、これらの規定中「第四十二条の四、」とあるのは「第四十二条の四第一項、第四項、第七項並びに第八項第六号ロ及び第七号、」と、「除く。）及び」とあるのは「除く。）並びに」とする。
<sup>suppl-3251-226/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-4</sup>
For the time being, with regard to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. (meaning a small and medium sized enterprise, etc. prescribed in Article 42-12-5, paragraph (2) of the Act on Special Measures Concerning Taxation; hereinafter in the following paragraph through paragraph (15) and paragraphs (17) through (19) referred to as "small and medium sized enterprise, etc."), in the case where there is an amount deducted pursuant to Article 42-4, paragraph (14) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, for the application of Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a), the phrase "Article 42-4," in those provisions is deemed to be replaced with "Article 42-4, paragraphs (1), (4) and (7), and paragraph (8), item (vi), (b) and item (vii),", and "及び" (and) following "excluding)" with "並びに" (and, connecting a larger group).
<sup>machine translation, not official</sup>

**第五項**  当分の間、中小企業者等の各事業年度の法人の道府県民税及び市町村民税にあつては、当該事業年度の法人税額について租税特別措置法第四十二条の四の二第一項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の四の二」とあるのは「第四十二条の四の二第二項」と、第二十三条第一項第四号ロ及び第二百九十二条第一項第四号ロ中「第四十二条の四の二、第四十二条の五」とあるのは「第四十二条の五」とする。
<sup>suppl-3251-226/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-5</sup>
For the time being, with regard to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc., in the case where there is an amount deducted pursuant to Article 42-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-4-2" in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4-2, paragraph (2)", and the phrase "Article 42-4-2, Article 42-5" in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) with "Article 42-5".
<sup>machine translation, not official</sup>

**第六項**  当分の間、中小企業者等の各事業年度の法人の道府県民税及び市町村民税にあつては、当該事業年度の法人税額について租税特別措置法第四十二条の四の二第二項において準用する同法第四十二条の四第八項第六号ロ又は第七号の規定により加算された金額がある場合における第二十三条第一項第四号イ並びに第五十三条第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項並びに第二百九十二条第一項第四号イ並びに第三百二十一条の八第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の四の二、」とあるのは「第四十二条の四の二第一項及び同条第二項において準用する同法第四十二条の四第十四項、同法」と、「除く。）及び」とあるのは「除く。）並びに」と、第五十三条第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項並びに第三百二十一条の八第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項中「第四十二条の十四第一項」とあるのは「第四十二条の四の二第二項において準用する同法第四十二条の四第八項第六号ロ若しくは第七号、同法第四十二条の十四第一項」とする。
<sup>suppl-3251-226/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-6</sup>
For the time being, with respect to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc., in the application of Article 23, paragraph (1), item (iv), (a), Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26), Article 292, paragraph (1), item (iv), (a), and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) in the case where there is an amount added pursuant to Article 42-4, paragraph (8), item (vi), (b) or item (vii) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of that Act to the corporation tax amount for that business year, the phrase "Article 42-4-2," in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4-2, paragraph (1) and Article 42-4, paragraph (14) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (2) of Article 42-4-2 of that Act, and that Act,", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group); and the phrase "Article 42-14, paragraph (1)" in Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) is deemed to be replaced with "Article 42-4, paragraph (8), item (vi), (b) or item (vii) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of that Act, and Article 42-14, paragraph (1) of the Act on Special Measures Concerning Taxation".
<sup>machine translation, not official</sup>

**第七項**  当分の間、中小企業者等の各事業年度の法人の道府県民税及び市町村民税にあつては、当該事業年度の法人税額について租税特別措置法第四十二条の四の二第二項において準用する同法第四十二条の四第十四項の規定により控除された金額がある場合における第二十三条第一項第四号イ及び第二百九十二条第一項第四号イの規定の適用については、これらの規定中「第四十二条の四の二、」とあるのは「第四十二条の四の二第一項並びに同条第二項において準用する同法第四十二条の四第八項第六号ロ及び第七号、同法」と、「除く。）及び」とあるのは「除く。）並びに」とする。
<sup>suppl-3251-226/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-7</sup>
For the time being, with respect to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc., in the application of Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) in the case where there is an amount deducted pursuant to Article 42-4, paragraph (14) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of that Act from the corporation tax amount for that business year, the phrase "Article 42-4-2," in those provisions is deemed to be replaced with "Article 42-4-2, paragraph (1) and Article 42-4, paragraph (8), item (vi), (b) and item (vii) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (2) of Article 42-4-2 of that Act, and that Act,", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).
<sup>machine translation, not official</sup>

**第八項**  中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の五第一項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の五」とあるのは「第四十二条の五第二項及び第三項第二号」と、「除く。）及び」とあるのは「除く。）並びに」と、第二十三条第一項第四号ロ及び第二百九十二条第一項第四号ロ中「第四十二条の五」とあるのは「第四十二条の五第二項」とする。
<sup>suppl-3251-226/art-8/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-8</sup>
In the case where there is an amount deducted pursuant to Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-5" in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-5, paragraph (2) and paragraph (3), item (ii)", "(10) through (13)) and Article 66-9-3" with "(10) through (13)) and Article 66-9-3", and the phrase "Article 42-5" in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) with "Article 42-5, paragraph (2)".
<sup>machine translation, not official</sup>

**第九項**  中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の五第二項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の五」とあるのは「第四十二条の五第一項及び第三項第二号」と、「除く。）及び」とあるのは「除く。）並びに」と、第二十三条第一項第四号ロ及び第二百九十二条第一項第四号ロ中「第四十二条の五」とあるのは「第四十二条の五第一項」とする。
<sup>suppl-3251-226/art-8/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-9</sup>
In the case where there is an amount deducted pursuant to Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-5" in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-5, paragraph (1) and paragraph (3), item (ii)", "(10) through (13)) and Article 66-9-3" with "(10) through (13)) and Article 66-9-3", and the phrase "Article 42-5" in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) with "Article 42-5, paragraph (1)".
<sup>machine translation, not official</sup>

**第十項**  中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の五第三項第二号において準用する同法第四十二条の四第八項第六号ロ又は第七号の規定により加算された金額がある場合における第二十三条第一項第四号イ並びに第五十三条第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項並びに第二百九十二条第一項第四号イ並びに第三百二十一条の八第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の五、」とあるのは「第四十二条の五第一項及び第二項並びに同条第三項第二号において準用する同法第四十二条の四第十四項、同法」と、「除く。）及び」とあるのは「除く。）並びに」と、第五十三条第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項並びに第三百二十一条の八第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項中「第四十二条の十四第一項」とあるのは「第四十二条の五第三項第二号において準用する同法第四十二条の四第八項第六号ロ若しくは第七号、同法第四十二条の十四第一項」とする。
<sup>suppl-3251-226/art-8/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-10</sup>
In the case where there is an amount added, pursuant to Article 42-4, paragraph (8), item (vi), (b) or item (vii) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii) of that Act, to the corporation tax amount for each business year of a small and medium sized enterprise, etc., for the application of Article 23, paragraph (1), item (iv), (a), Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i), and paragraph (26), Article 292, paragraph (1), item (iv), (a) and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i), and paragraph (26), the phrase "Article 42-5," in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-5, paragraphs (1) and (2) and Article 42-4, paragraph (14) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii),", "(10) through (13)) and Article 66-9-3" with "(10) through (13)) and Article 66-9-3", and the phrase "Article 42-14, paragraph (1)" in Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i), and paragraph (26) and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i), and paragraph (26) with "Article 42-4, paragraph (8), item (vi), (b) or item (vii) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii), Article 42-14, paragraph (1)".
<sup>machine translation, not official</sup>

**第十一項**  中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の五第三項第二号において準用する同法第四十二条の四第十四項の規定により控除された金額がある場合における第二十三条第一項第四号イ及び第二百九十二条第一項第四号イの規定の適用については、これらの規定中「第四十二条の五、」とあるのは「第四十二条の五第一項及び第二項並びに同条第三項第二号において準用する同法第四十二条の四第八項第六号ロ及び第七号、同法」と、「除く。）及び」とあるのは「除く。）並びに」とする。
<sup>suppl-3251-226/art-8/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-11</sup>
In the case where there is an amount deducted, pursuant to Article 42-4, paragraph (14) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii) of that Act, from the corporation tax amount for each business year of a small and medium sized enterprise, etc., for the application of Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a), the phrase "Article 42-5," in those provisions is deemed to be replaced with "Article 42-5, paragraphs (1) and (2) and Article 42-4, paragraph (8), item (vi), (b) and item (vii) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii),", and "及び" (and) following "excluding)" with "並びに" (and, connecting a larger group).
<sup>machine translation, not official</sup>

**第十二項**  中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の十一の二第二項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、これらの規定中「第四十二条の十一の二（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二」とあるのは、「第四十二条の十二」とする。
<sup>suppl-3251-226/art-8/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-12</sup>
In the case where there is an amount deducted pursuant to Article 42-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12" in those provisions is deemed to be replaced with "Article 42-12".
<sup>machine translation, not official</sup>

**第十三項**  中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の十二第二項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、これらの規定中「第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二」とあるのは、「第四十二条の十二の二」とする。
<sup>suppl-3251-226/art-8/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-13</sup>
In the case where there is an amount deducted pursuant to Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2" in those provisions is deemed to be replaced with "Article 42-12-2".
<sup>machine translation, not official</sup>

**第十四項**  中小企業者等の令和六年四月一日から令和九年三月三十一日までの間に開始する各事業年度の法人の道府県民税及び市町村民税に限り、当該事業年度の法人税額について租税特別措置法第四十二条の十二の五第一項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、これらの規定中「第四十二条の十二の五」とあるのは「第四十二条の十二の五第二項及び第三項」と、「除く。）及び」とあるのは「除く。）並びに」とする。
<sup>suppl-3251-226/art-8/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-14</sup>
Only for corporate prefectural inhabitant tax and municipal inhabitant tax for each business year beginning during the period from April 1, 2024 to March 31, 2027 of a small and medium sized enterprise, etc., in the case where there is an amount deducted pursuant to Article 42-12-5, paragraph (1) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-12-5" in those provisions is deemed to be replaced with "Article 42-12-5, paragraphs (2) and (3)", and "及び" (and) following "excluding)" with "並びに" (and, connecting a larger group).
<sup>machine translation, not official</sup>

**第十五項**  中小企業者等の平成三十年四月一日から令和九年三月三十一日までの間に開始する各事業年度の法人の道府県民税及び市町村民税に限り、当該事業年度の法人税額について租税特別措置法第四十二条の十二の五第二項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、これらの規定中「第四十二条の十二の五」とあるのは「第四十二条の十二の五第一項及び第三項」と、「除く。）及び」とあるのは「除く。）並びに」とする。
<sup>suppl-3251-226/art-8/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-15</sup>
Only for corporate prefectural inhabitant tax and municipal inhabitant tax for each business year beginning during the period from April 1, 2018 to March 31, 2027 of a small and medium sized enterprise, etc., in the case where there is an amount deducted pursuant to Article 42-12-5, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-12-5" in those provisions is deemed to be replaced with "Article 42-12-5, paragraphs (1) and (3)", and "及び" (and) following "excluding)" with "並びに" (and, connecting a larger group).
<sup>machine translation, not official</sup>

**第十六項**  各事業年度の法人税額について租税特別措置法第四十二条の十二の五第三項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、これらの規定中「第四十二条の十二の五」とあるのは「第四十二条の十二の五第一項及び第二項」と、「除く。）及び」とあるのは「除く。）並びに」とする。
<sup>suppl-3251-226/art-8/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-16</sup>
In the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12-5, paragraph (3) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year, the phrase "Article 42-12-5" in those provisions is deemed to be replaced with "Article 42-12-5, paragraphs (1) and (2)", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).
<sup>machine translation, not official</sup>

**第十七項**  中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の十二の六第二項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）」とあるのは「第四十二条の十二の六第三項から第八項まで、第十三項から第十六項まで及び第十八項」と、「除く。）及び」とあるのは「除く。）並びに」と、第二十三条第一項第四号ロ及び第二百九十二条第一項第四号ロ中「第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）及び」とあるのは「第四十二条の十二の六第三項から第八項まで、第十三項から第十六項まで及び第十八項並びに」とする。
<sup>suppl-3251-226/art-8/par-17 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-17</sup>
In the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12-6, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., the phrase "Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19))" in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-12-6, paragraphs (3) through (8), paragraphs (13) through (16) and paragraph (18)", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group); and the phrase "Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)) and" in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) with "Article 42-12-6, paragraphs (3) through (8), paragraphs (13) through (16) and paragraph (18), and".
<sup>machine translation, not official</sup>

**第十八項**  中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の十二の七第二項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、これらの規定中「第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）」とあるのは、「第四十二条の十二の七第三項」とする。
<sup>suppl-3251-226/art-8/par-18 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-18</sup>
In the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12-7, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., the phrase "Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12))" in those provisions is deemed to be replaced with "Article 42-12-7, paragraph (3)".
<sup>machine translation, not official</sup>

**第十九項**  中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の十二の七第三項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、これらの規定中「第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）」とあるのは、「第四十二条の十二の七第二項」とする。
<sup>suppl-3251-226/art-8/par-19 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-19</sup>
In the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12-7, paragraph (3) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., the phrase "Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12))" in those provisions is deemed to be replaced with "Article 42-12-7, paragraph (2)".
<sup>machine translation, not official</sup>

**第二十項**  第五十三条第三項又は第三百二十一条の八第三項の規定の適用を受ける法人が、当該法人のこれらの規定に規定する最初通算事業年度終了の日において、特定医療法人（租税特別措置法第六十七条の二第一項の承認を受けている同項に規定する医療法人をいう。以下この条において同じ。）である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第四項第一号及び第三百二十一条の八第四項第一号の規定の適用については、これらの規定中「同法第六十六条第一項に規定する」とあるのは、「租税特別措置法第六十七条の二第一項に規定する」とする。
<sup>suppl-3251-226/art-8/par-20 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-20</sup>
Where a corporation to which Article 53, paragraph (3) or Article 321-8, paragraph (3) applies is, as of the last day of its first group tax sharing business year prescribed in those provisions, a specified medical care corporation (meaning a medical care corporation prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation that has received the approval under that paragraph; the same applies hereinafter in this Article), with respect to the application of Article 53, paragraph (4), item (i) and Article 321-8, paragraph (4), item (i) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "prescribed in Article 66, paragraph (1) of that Act" in those provisions is deemed to be replaced with "prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation".
<sup>machine translation, not official</sup>

**第二十一項**  第五十三条第七項又は第三百二十一条の八第七項の規定の適用を受ける法人が、当該法人のこれらの規定に規定する合併等事業年度終了の日において、特定医療法人である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第九項及び第三百二十一条の八第九項の規定の適用については、これらの規定中「第四項各号」とあるのは、「附則第八条第二十項の規定により読み替えられた第四項各号」とする。
<sup>suppl-3251-226/art-8/par-21 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-21</sup>
Where a corporation to which Article 53, paragraph (7) or Article 321-8, paragraph (7) applies is, as of the last day of its business year of the merger, etc. prescribed in those provisions, a specified medical care corporation, with respect to the application of Article 53, paragraph (9) and Article 321-8, paragraph (9) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (4)" in those provisions is deemed to be replaced with "each item of paragraph (4) as the terms are replaced pursuant to Article 8, paragraph (20) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第二十二項**  第五十三条第十一項又は第三百二十一条の八第十一項の規定の適用を受ける法人が、当該法人の当該事業年度終了の日において、特定医療法人である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第十二項及び第三百二十一条の八第十二項の規定の適用については、これらの規定中「第四項各号」とあるのは、「附則第八条第二十項の規定により読み替えられた第四項各号」とする。
<sup>suppl-3251-226/art-8/par-22 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-22</sup>
Where a corporation to which Article 53, paragraph (11) or Article 321-8, paragraph (11) applies is, as of the last day of that business year of the corporation, a specified medical care corporation, with respect to the application of Article 53, paragraph (12) and Article 321-8, paragraph (12) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (4)" in those provisions is deemed to be replaced with "each item of paragraph (4) as the terms are replaced pursuant to Article 8, paragraph (20) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第二十三項**  第五十三条第十三項又は第三百二十一条の八第十三項の規定の適用を受ける法人が、当該法人のこれらの規定に規定する当該通算対象所得金額の生じた事業年度後最初の事業年度終了の日において、特定医療法人である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第十四項第一号及び第三百二十一条の八第十四項第一号の規定の適用については、これらの規定中「同項に規定する」とあるのは、「租税特別措置法第六十七条の二第一項に規定する」とする。
<sup>suppl-3251-226/art-8/par-23 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-23</sup>
Where a corporation to which Article 53, paragraph (13) or Article 321-8, paragraph (13) applies is, as of the last day of the first business year after the business year in which the amount of income subject to group tax sharing prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (14), item (i) and Article 321-8, paragraph (14), item (i) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "prescribed in that paragraph" in those provisions is deemed to be replaced with "prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation".
<sup>machine translation, not official</sup>

**第二十四項**  第五十三条第十七項又は第三百二十一条の八第十七項の規定の適用を受ける法人が、当該法人の当該事業年度終了の日において、特定医療法人である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第十八項及び第三百二十一条の八第十八項の規定の適用については、これらの規定中「第四項各号」とあるのは、「附則第八条第二十項の規定により読み替えられた第四項各号」とする。
<sup>suppl-3251-226/art-8/par-24 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-24</sup>
Where a corporation to which Article 53, paragraph (17) or Article 321-8, paragraph (17) applies is, as of the last day of that business year of the corporation, a specified medical care corporation, with respect to the application of Article 53, paragraph (18) and Article 321-8, paragraph (18) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (4)" in those provisions is deemed to be replaced with "each item of paragraph (4) as the terms are replaced pursuant to Article 8, paragraph (20) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第二十五項**  第五十三条第十九項又は第三百二十一条の八第十九項の規定の適用を受ける法人が、当該法人のこれらの規定に規定する当該配賦欠損金控除額の生じた事業年度後最初の事業年度終了の日において、特定医療法人である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第二十項及び第三百二十一条の八第二十項の規定の適用については、これらの規定中「第十四項各号」とあるのは、「附則第八条第二十三項の規定により読み替えられた第十四項各号」とする。
<sup>suppl-3251-226/art-8/par-25 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-25</sup>
Where a corporation to which Article 53, paragraph (19) or Article 321-8, paragraph (19) applies is, as of the last day of the first business year after the business year in which the allocated deficit deduction amount prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (20) and Article 321-8, paragraph (20) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (14)" in those provisions is deemed to be replaced with "each item of paragraph (14) as the terms are replaced pursuant to Article 8, paragraph (23) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第二十六項**  第五十三条第二十六項又は第三百二十一条の八第二十六項の規定の適用を受ける法人が、当該法人のこれらの規定に規定する当該還付対象欠損金額の生じた事業年度又は中間期間（法人税法第八十条第五項に規定する中間期間をいう。）後最初の事業年度終了の日において、特定医療法人である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第二十七項及び第三百二十一条の八第二十七項の規定の適用については、これらの規定中「第十四項各号」とあるのは、「附則第八条第二十三項の規定により読み替えられた第十四項各号」とする。
<sup>suppl-3251-226/art-8/par-26 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-26</sup>
Where a corporation to which Article 53, paragraph (26) or Article 321-8, paragraph (26) applies is, as of the last day of the first business year after the business year or interim period (meaning the interim period prescribed in Article 80, paragraph (5) of the Corporation Tax Act) in which the deficit eligible for a refund prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (27) and Article 321-8, paragraph (27) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (14)" in those provisions is deemed to be replaced with "each item of paragraph (14) as the terms are replaced pursuant to Article 8, paragraph (23) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第八条の二
<sup>suppl-3251-226/art-8-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2</sup>

**第一項**  所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百六条の規定によりその例によることとされる同法第十三条の規定による改正前の租税特別措置法第四十二条の十一第十一項、所得税法等の一部を改正する法律（平成十九年法律第六号）附則第八十九条、第九十条第六項、第九十一条若しくは第九十二条の規定によりその例によることとされる同法第十二条の規定による改正前の租税特別措置法第四十二条の六第六項、第四十二条の七第六項、第四十二条の十第六項若しくは第四十二条の十一第六項又は租税特別措置法の一部を改正する法律（平成八年法律第十七号）附則第十五条の規定によりその例によることとされる同法による改正前の租税特別措置法第六十二条の三第一項若しくは第八項若しくは第六十三条第一項の規定により加算された金額がある場合における第五十三条第三項、第八項、第十三項、第十九項、第二十三項及び第二十六項並びに第三百二十一条の八第三項、第八項、第十三項、第十九項、第二十三項及び第二十六項の規定の適用については、これらの規定中「又は第六十三条第一項」とあるのは、「（租税特別措置法の一部を改正する法律（平成八年法律第十七号。以下この項において「平成八年租税特別措置法改正法」という。）附則第十五条第一項の規定によりその例によることとされる平成八年租税特別措置法改正法による改正前の租税特別措置法第六十二条の三第一項又は第八項を含む。）、第六十三条第一項（平成八年租税特別措置法改正法附則第十五条第二項の規定によりその例によることとされる平成八年租税特別措置法改正法による改正前の租税特別措置法第六十三条第一項を含む。）、所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百六条の規定によりその例によることとされる同法第十三条の規定による改正前の租税特別措置法第四十二条の十一第十一項又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第八十九条、第九十条第六項、第九十一条若しくは第九十二条の規定によりその例によることとされる同法第十二条の規定による改正前の租税特別措置法第四十二条の六第六項、第四十二条の七第六項、第四十二条の十第六項若しくは第四十二条の十一第六項」とする。
<sup>suppl-3251-226/art-8-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2/par-1</sup>
Where there is an amount added pursuant to Article 42-11, paragraph (11) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), as governed by the rules thereof pursuant to Article 106 of the Supplementary Provisions of that Act; Article 42-6, paragraph (6), Article 42-7, paragraph (6), Article 42-10, paragraph (6) or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), as governed by the rules thereof pursuant to Article 89, Article 90, paragraph (6), Article 91 or Article 92 of the Supplementary Provisions of that Act; or Article 62-3, paragraph (1) or (8) or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996), as governed by the rules thereof pursuant to Article 15 of the Supplementary Provisions of that Act, in the application of Article 53, paragraphs (3), (8), (13), (19), (23) and (26) and Article 321-8, paragraphs (3), (8), (13), (19), (23) and (26), "or Article 63, paragraph (1)" in those provisions is deemed to be replaced with "(including Article 62-3, paragraph (1) or (8) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996) (hereinafter in this paragraph referred to as the "1996 Special Taxation Measures Amendment Act"), as governed by the rules thereof pursuant to Article 15, paragraph (1) of the Supplementary Provisions of the 1996 Special Taxation Measures Amendment Act), Article 63, paragraph (1) (including Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the 1996 Special Taxation Measures Amendment Act, as governed by the rules thereof pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 1996 Special Taxation Measures Amendment Act), Article 42-11, paragraph (11) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), as governed by the rules thereof pursuant to Article 106 of the Supplementary Provisions of that Act, or Article 42-6, paragraph (6), Article 42-7, paragraph (6), Article 42-10, paragraph (6) or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), as governed by the rules thereof pursuant to Article 89, Article 90, paragraph (6), Article 91 or Article 92 of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

### 第八条の二の二（法人の道府県民税及び市町村民税の特定寄附金税額控除） — Specified Donation Tax Credit for Corporate Prefectural Inhabitant Tax and Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-8-2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2</sup>

**第一項**  法人税法第百二十一条第一項（同法第百四十六条第一項において準用する場合を含む。第四項において同じ。）の承認を受けている法人が、地域再生法の一部を改正する法律（平成二十八年法律第三十号。第四項において「平成二十八年地域再生法改正法」という。）の施行の日から令和十年三月三十一日までの間に、地域再生法（平成十七年法律第二十四号）第八条第一項に規定する認定地方公共団体（以下この条において「認定地方公共団体」という。）に対して当該認定地方公共団体が行うまち・ひと・しごと創生寄附活用事業（当該認定地方公共団体の作成した同項に規定する認定地域再生計画に記載されている同法第五条第四項第二号に規定するまち・ひと・しごと創生寄附活用事業をいう。）に関連する寄附金（その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。以下この条において「特定寄附金」という。）を支出した場合には、当該特定寄附金を支出した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。以下この項及び第四項において「寄附金支出事業年度」という。）の第五十三条第一項（同項に規定する予定申告法人に係る部分を除く。）、第三十四項又は第三十五項の規定により申告納付すべき道府県民税の法人税割額（同条第四十三項（同条第四十七項及び第四十八項において準用する場合を含む。以下この項において同じ。）の規定を適用しないで計算した金額とする。）から、当該寄附金支出事業年度において支出した特定寄附金の額（当該寄附金支出事業年度の法人税の所得の金額の計算上損金の額に算入されるものに限る。）の合計額（二以上の道府県において事務所又は事業所を有する法人にあつては、当該合計額を第五十七条第一項の規定による道府県民税の法人税割の課税標準たる法人税額の分割の基準となる従業者の数に按分して計算した金額）の百分の五・七に相当する金額（以下この項において「控除額」という。）を控除するものとする。この場合において、当該法人の寄附金支出事業年度における控除額が、当該法人の当該寄附金支出事業年度のこの項並びに第五十三条第三十六項から第三十八項まで、第四十二項（同条第四十七項及び第四十八項において準用する場合を含む。）、第四十三項、第四十九項及び第五十項（同条第五十一項（同条第五十二項において準用する場合を含む。）の規定によりみなして適用する場合及び同条第五十二項において準用する場合を含む。）の規定を適用しないで計算した場合の道府県民税の法人税割額（当該法人税割額のうちに法人税法第八十九条（同法第百四十五条の十三において準用する場合を含む。）の申告書に係る法人税額が含まれている場合には、当該法人税額をないものとして計算した場合の道府県民税の法人税割額とする。）の百分の二十に相当する金額を超えるときは、その控除する金額は、当該百分の二十に相当する金額とする。
<sup>suppl-3251-226/art-8-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-1</sup>
If a corporation that has obtained the approval under Article 121, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of that Act; the same applies in paragraph (4)) makes a donation (excluding a donation found to confer on the donor a special benefit, such as the donor's exclusive use of facilities established by means of the donation; hereinafter in this Article referred to as a "specified donation") related to a Town, People and Work Creation Donation Utilization Project carried out by a certified local government prescribed in Article 8, paragraph (1) of the Local Revitalization Act (Act No. 24 of 2005) (hereinafter in this Article referred to as a "certified local government") (meaning the Town, People and Work Creation Donation Utilization Project prescribed in Article 5, paragraph (4), item (ii) of that Act that is stated in the certified regional revitalization plan prepared by that certified local government as prescribed in Article 8, paragraph (1) of that Act) to that certified local government during the period from the effective date of the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016; referred to in paragraph (4) as the "2016 Local Revitalization Act Amendment Act") through March 31, 2028, a sum equal to 5.7/100 of the total amount of specified donations made in the donation business year (limited to the amounts that are included in deductible expenses in calculating the amount of income for corporation tax for that donation business year) (or, for a corporation that has offices or places of business in two or more prefectures, the amount calculated by apportioning that total amount in proportion to the number of workers that serves as the basis for dividing the corporation tax amount under Article 57, paragraph (1), which is the tax base of the corporation tax levy of prefectural inhabitant tax) (hereinafter in this paragraph referred to as the "amount of deduction") is to be deducted from the corporation tax levy amount of prefectural inhabitant tax payable by filing and payment under Article 53, paragraph (1) (excluding the portion pertaining to a corporation filing an interim return without provisional accounts prescribed in that paragraph), (34) or (35) for the business year that includes the day on which that specified donation was made (excluding the business year that includes the day of dissolution (excluding dissolution by merger) and each business year in liquidation; hereinafter in this paragraph and paragraph (4) referred to as the "donation business year") (the amount calculated without applying paragraph (43) of that Article (including as applied mutatis mutandis pursuant to paragraphs (47) and (48) of that Article; the same applies hereinafter in this paragraph)). In this case, if the amount of deduction for the donation business year of that corporation exceeds a sum equal to 20/100 of the corporation tax levy amount of prefectural inhabitant tax of that corporation for that donation business year calculated without applying this paragraph or Article 53, paragraphs (36) through (38), paragraph (42) (including as applied mutatis mutandis pursuant to paragraphs (47) and (48) of that Article), paragraph (43), paragraph (49) and paragraph (50) (including where applied by deeming under paragraph (51) of that Article (including as applied mutatis mutandis pursuant to paragraph (52) of that Article) and where applied mutatis mutandis pursuant to paragraph (52) of that Article) (where the corporation tax levy amount includes the corporation tax amount pertaining to a return under Article 89 of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145-13 of that Act), the corporation tax levy amount of prefectural inhabitant tax calculated as if that corporation tax amount did not exist), the amount to be deducted is that sum equal to 20/100.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、第五十三条第一項の規定による申告書（前項の規定により控除を受ける金額を増加させる同条第三十四項若しくは第三十五項の規定による申告書又は第二十条の九の三第三項の規定による更正請求書を提出する場合には、当該申告書又は更正請求書を含む。）に、前項の規定による控除の対象となる特定寄附金の額、控除を受ける金額及び当該金額の計算に関する明細を記載した総務省令で定める書類並びに当該書類に記載された寄附金が特定寄附金に該当することを証する書類として総務省令で定める書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除する金額の計算の基礎となる特定寄附金の額は、第五十三条第一項の規定による申告書（法人税法第七十一条第一項の規定による法人税の申告書（同法第七十二条第一項各号に掲げる事項を記載したものに限る。）、同法第七十四条第一項の規定による法人税の申告書、同法第百四十四条の三第一項の規定による法人税の申告書（同法第百四十四条の四第一項各号に掲げる事項を記載したものに限る。）又は同法第百四十四条の六第一項の規定による法人税の申告書に係る部分に限る。）に添付されたこれらの書類に記載された特定寄附金の額を限度とする。
<sup>suppl-3251-226/art-8-2-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-2</sup>
The provisions of the preceding paragraph apply only where, to the return under Article 53, paragraph (1) (including, where a return under paragraph (34) or (35) of that Article that increases the amount to be deducted under the preceding paragraph or a written request for correction under Article 20-9-3, paragraph (3) is submitted, that return or written request), there are attached a document specified by Order of the Ministry of Internal Affairs and Communications stating the amount of the specified donations that are subject to deduction under the preceding paragraph, the amount to be deducted, and the particulars regarding the calculation of that amount, and a document specified by Order of the Ministry of Internal Affairs and Communications as proving that the donations stated in that document fall under specified donations. In this case, the amount of specified donations that serves as the basis for calculating the amount to be deducted under that paragraph is limited to the amount of specified donations stated in those documents attached to the return under Article 53, paragraph (1) (limited to the portion pertaining to a corporation tax return under Article 71, paragraph (1) of the Corporation Tax Act (limited to one stating the matters set forth in the items of Article 72, paragraph (1) of that Act), a corporation tax return under Article 74, paragraph (1) of that Act, a corporation tax return under Article 144-3, paragraph (1) of that Act (limited to one stating the matters set forth in the items of Article 144-4, paragraph (1) of that Act), or a corporation tax return under Article 144-6, paragraph (1) of that Act).
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用がある場合における第五十三条第五十三項の規定の適用については、同項中「同じ。）の」とあるのは「同じ。）並びに附則第八条の二の二第一項の」と、「第三十六項及び第三十七項」とあるのは「同項」と、「次に」とあるのは「次に第三十六項及び第三十七項の規定による控除、」とする。
<sup>suppl-3251-226/art-8-2-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-3</sup>
With regard to the application of Article 53, paragraph (53) in a case where paragraph (1) applies, in Article 53, paragraph (53), the phrase "the same applies hereinafter in this paragraph)" is deemed to be replaced with "the same applies hereinafter in this paragraph) and Article 8-2-2, paragraph (1) of the Supplementary Provisions", the phrase "paragraphs (36) and (37)" is deemed to be replaced with "that paragraph", and the phrase "next" is deemed to be replaced with "next the deduction under paragraphs (36) and (37),".
<sup>machine translation, not official</sup>

**第四項**  法人税法第百二十一条第一項の承認を受けている法人が、平成二十八年地域再生法改正法の施行の日から令和十年三月三十一日までの間に、認定地方公共団体に対して特定寄附金を支出した場合には、寄附金支出事業年度の第三百二十一条の八第一項（同項に規定する予定申告法人に係る部分を除く。）、第三十四項又は第三十五項の規定により申告納付すべき市町村民税の法人税割額（同条第四十三項（同条第四十七項及び第四十八項において準用する場合を含む。以下この項において同じ。）の規定を適用しないで計算した金額とする。）から、当該寄附金支出事業年度において支出した特定寄附金の額（当該寄附金支出事業年度の法人税の所得の金額の計算上損金の額に算入されるものに限る。）の合計額（二以上の市町村において事務所又は事業所を有する法人にあつては、当該合計額を第三百二十一条の十三第一項の規定による市町村民税の法人税割の課税標準たる法人税額の分割の基準となる従業者の数に按分して計算した金額）の百分の三十四・三に相当する金額（以下この項において「控除額」という。）を控除するものとする。この場合において、当該法人の寄附金支出事業年度における控除額が、当該法人の当該寄附金支出事業年度のこの項並びに第三百二十一条の八第三十六項から第三十八項まで、第四十二項（同条第四十七項及び第四十八項において準用する場合を含む。）、第四十三項、第四十九項及び第五十項（同条第五十一項（同条第五十二項において準用する場合を含む。）の規定によりみなして適用する場合及び同条第五十二項において準用する場合を含む。）の規定を適用しないで計算した場合の市町村民税の法人税割額（当該法人税割額のうちに法人税法第八十九条（同法第百四十五条の十三において準用する場合を含む。）の申告書に係る法人税額が含まれている場合には、当該法人税額をないものとして計算した場合の市町村民税の法人税割額とする。）の百分の二十に相当する金額を超えるときは、その控除する金額は、当該百分の二十に相当する金額とする。
<sup>suppl-3251-226/art-8-2-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-4</sup>
If a corporation that has obtained the approval under Article 121, paragraph (1) of the Corporation Tax Act makes a specified donation to a certified local government during the period from the effective date of the 2016 Local Revitalization Act Amendment Act through March 31, 2028, a sum equal to 34.3/100 of the total amount of specified donations made in the donation business year (limited to the amounts that are included in deductible expenses in calculating the amount of income for corporation tax for that donation business year) (or, for a corporation that has offices or places of business in two or more municipalities, the amount calculated by apportioning that total amount in proportion to the number of workers that serves as the basis for dividing the corporation tax amount under Article 321-13, paragraph (1), which is the tax base of the corporation tax levy of municipal inhabitant tax) (hereinafter in this paragraph referred to as the "amount of deduction") is to be deducted from the corporation tax levy amount of municipal inhabitant tax payable by filing and payment under Article 321-8, paragraph (1) (excluding the portion pertaining to a corporation filing an interim return without provisional accounts prescribed in that paragraph), (34) or (35) for the donation business year (the amount calculated without applying paragraph (43) of that Article (including as applied mutatis mutandis pursuant to paragraphs (47) and (48) of that Article; the same applies hereinafter in this paragraph)). In this case, if the amount of deduction for the donation business year of that corporation exceeds a sum equal to 20/100 of the corporation tax levy amount of municipal inhabitant tax of that corporation for that donation business year calculated without applying this paragraph or Article 321-8, paragraphs (36) through (38), paragraph (42) (including as applied mutatis mutandis pursuant to paragraphs (47) and (48) of that Article), paragraph (43), paragraph (49) and paragraph (50) (including where applied by deeming under paragraph (51) of that Article (including as applied mutatis mutandis pursuant to paragraph (52) of that Article) and where applied mutatis mutandis pursuant to paragraph (52) of that Article) (where the corporation tax levy amount includes the corporation tax amount pertaining to a return under Article 89 of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145-13 of that Act), the corporation tax levy amount of municipal inhabitant tax calculated as if that corporation tax amount did not exist), the amount to be deducted is that sum equal to 20/100.
<sup>machine translation, not official</sup>

**第五項**  前項の規定は、第三百二十一条の八第一項の規定による申告書（前項の規定により控除を受ける金額を増加させる同条第三十四項若しくは第三十五項の規定による申告書又は第二十条の九の三第三項の規定による更正請求書を提出する場合には、当該申告書又は更正請求書を含む。）に、前項の規定による控除の対象となる特定寄附金の額、控除を受ける金額及び当該金額の計算に関する明細を記載した総務省令で定める書類並びに当該書類に記載された寄附金が特定寄附金に該当することを証する書類として総務省令で定める書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除する金額の計算の基礎となる特定寄附金の額は、第三百二十一条の八第一項の規定による申告書（法人税法第七十一条第一項の規定による法人税の申告書（同法第七十二条第一項各号に掲げる事項を記載したものに限る。）、同法第七十四条第一項の規定による法人税の申告書、同法第百四十四条の三第一項の規定による法人税の申告書（同法第百四十四条の四第一項各号に掲げる事項を記載したものに限る。）又は同法第百四十四条の六第一項の規定による法人税の申告書に係る部分に限る。）に添付されたこれらの書類に記載された特定寄附金の額を限度とする。
<sup>suppl-3251-226/art-8-2-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-5</sup>
The provisions of the preceding paragraph apply only where, to the return under Article 321-8, paragraph (1) (including, where a return under paragraph (34) or (35) of that Article that increases the amount to be deducted under the preceding paragraph or a written request for correction under Article 20-9-3, paragraph (3) is submitted, that return or written request), there are attached a document specified by Order of the Ministry of Internal Affairs and Communications stating the amount of the specified donations that are subject to deduction under the preceding paragraph, the amount to be deducted, and the particulars regarding the calculation of that amount, and a document specified by Order of the Ministry of Internal Affairs and Communications as proving that the donations stated in that document fall under specified donations. In this case, the amount of specified donations that serves as the basis for calculating the amount to be deducted under that paragraph is limited to the amount of specified donations stated in those documents attached to the return under Article 321-8, paragraph (1) (limited to the portion pertaining to a corporation tax return under Article 71, paragraph (1) of the Corporation Tax Act (limited to one stating the matters set forth in the items of Article 72, paragraph (1) of that Act), a corporation tax return under Article 74, paragraph (1) of that Act, a corporation tax return under Article 144-3, paragraph (1) of that Act (limited to one stating the matters set forth in the items of Article 144-4, paragraph (1) of that Act), or a corporation tax return under Article 144-6, paragraph (1) of that Act).
<sup>machine translation, not official</sup>

**第六項**  第四項の規定の適用がある場合における第三百二十一条の八第五十三項の規定の適用については、同項中「同じ。）の」とあるのは「同じ。）並びに附則第八条の二の二第四項の」と、「第三十六項及び第三十七項」とあるのは「同項」と、「次に」とあるのは「次に第三十六項及び第三十七項の規定による控除、」とする。
<sup>suppl-3251-226/art-8-2-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-6</sup>
With regard to the application of Article 321-8, paragraph (53) in a case where paragraph (4) applies, in Article 321-8, paragraph (53), the phrase "the same applies hereinafter in this paragraph)" is deemed to be replaced with "the same applies hereinafter in this paragraph) and Article 8-2-2, paragraph (4) of the Supplementary Provisions", the phrase "paragraphs (36) and (37)" is deemed to be replaced with "that paragraph", and the phrase "next" is deemed to be replaced with "next the deduction under paragraphs (36) and (37),".
<sup>machine translation, not official</sup>

**第七項**  第七百三十四条第二項の場合において特別区の存する区域内に事務所又は事業所を有する法人が認定地方公共団体に対して特定寄附金を支出したときにおける同条第三項の規定の適用については、同項中「）の」とあるのは「）及び附則第八条の二の二第四項から第六項までの」と、同項の表中「第三百二十一条の八第三十八項並びに第五十三条第三十八項の控除の限度額で政令で定めるものの合計額の合計額」とあるのは「第三百二十一条の八第三十八項並びに第五十三条第三十八項の控除の限度額で政令で定めるものの合計額の合計額附則第八条の二の二第四項市町村民税都民税二以上の市町村特別区の存する区域及び特別区の存する区域以外の区域百分の三十四・三百分の四十」とする。
<sup>suppl-3251-226/art-8-2-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-7</sup>
In a case under Article 734, paragraph (2), with regard to the application of paragraph (3) of that Article when a corporation that has an office or place of business within the area in which the special wards exist makes a specified donation to a certified local government, in that paragraph, the phrase ")" is deemed to be replaced with ") and Article 8-2-2, paragraphs (4) through (6) of the Supplementary Provisions", and in the table in that paragraph, the phrase "the total of the total amounts of those specified by Cabinet Order of the limits of deduction under Article 321-8, paragraph (38) and Article 53, paragraph (38)" is deemed to be replaced with "the total of the total amounts of those specified by Cabinet Order of the limits of deduction under Article 321-8, paragraph (38) and Article 53, paragraph (38) Article 8-2-2, paragraph (4) of the Supplementary Provisions municipal inhabitant tax Tokyo inhabitant tax two or more municipalities special ward area and area other than special ward area 34.3/100 40/100".
<sup>machine translation, not official</sup>

**第八項**  前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-8-2-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-8</sup>
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第八条の三（阪神・淡路大震災に係る財産形成住宅貯蓄等の利子等に係る利子割の額の還付） — Refund of Amount of Interest Levy on Interest, etc. on Property Accumulation Housing Savings, etc. in Relation to the Great Hanshin-Awaji Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-8-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3</sup>

**第一項**  平成七年一月十七日から阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成七年法律第四十八号）の施行の日の前日までの間に同法附則第五条第一項各号に掲げる事実が生じたことにより、当該各号に定める利子、収益の分配又は差益について第七十一条の十第二項の規定により徴収された利子割の額があり、かつ、当該事実が阪神・淡路大震災によつて被害を受けたことにより生じたものである場合において、当該徴収された利子割の額がある租税特別措置法第四条の二第一項に規定する勤労者が、政令で定めるところにより、同年九月三十日までに、当該徴収された利子割に係る第二十四条第八項に規定する営業所等所在地の道府県知事に対し、当該徴収された利子割の額の還付を請求したときは、当該営業所等所在の道府県は、第十七条、第十七条の二及び第十七条の四の規定の例によつて、当該徴収された利子割の額を還付し、又は当該勤労者の未納に係る地方団体の徴収金に充当しなければならない。この場合において、同条第一項中「次の各号に掲げる過誤納金の区分に従い当該各号に定める日」とあるのは、「附則第八条の三の規定による還付の請求があつた日から一月を経過する日」とする。
<sup>suppl-3251-226/art-8-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3/par-1</sup>
If, during the period from January 17, 1995 until the day preceding the effective date of the Act Partially Amending the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 48 of 1995), there is an amount of interest levy collected under Article 71-10, paragraph (2) on the interest, distribution of proceeds or gains specified in the relevant items, by reason of the occurrence of the facts set forth in the items of Article 5, paragraph (1) of the Supplementary Provisions of that Act, and those facts arose from damage suffered in the Great Hanshin-Awaji Earthquake, and a worker prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation who has that collected amount of interest levy requests, as provided by Cabinet Order, by September 30 of that year, the prefectural governor of the place where the business office, etc. prescribed in Article 24, paragraph (8) pertaining to that collected interest levy is located, to refund that collected amount of interest levy, the prefecture in which that business office, etc. is located must, in accordance with the rules of Articles 17, 17-2 and 17-4, refund that collected amount of interest levy or appropriate it to the unpaid local government levies of that worker. In this case, the phrase "the day specified in each of the following items for the category of overpayment or payment by mistake set forth in that item" in Article 17-4, paragraph (1) is deemed to be replaced with "the day on which one month elapses from the day on which a request for refund under Article 8-3 of the Supplementary Provisions was made".
<sup>machine translation, not official</sup>

### 第八条の三の二（特定寄附信託に係る利子等に係る利子割の課税の特例） — Special Provisions on Taxation of Interest Levy on Interest, etc. on Specified Donation Trusts
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-8-3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-2</sup>

**第一項**  当分の間、租税特別措置法第四条の五第八項の規定の適用を受ける同条第一項に規定する利子等については、同条第八項に規定する特定寄附信託の受託者が当該利子等を支払つたものとみなして、利子割に関する規定を適用する。
<sup>suppl-3251-226/art-8-3-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-2/par-1</sup>
For the time being, with regard to interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which paragraph (8) of that Article applies, the provisions concerning interest levy apply on the deeming that the trustee of the specified donation trust prescribed in paragraph (8) of that Article has paid that interest, etc.
<sup>machine translation, not official</sup>

### 第八条の三の三（事業税の納税義務者等の特例） — Special Provisions on Persons Liable for Enterprise Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-8-3-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-3</sup>

**第一項**  第七十二条の二第一項及び第二項の規定の適用については、当分の間、同条第一項第一号ロ中「一億円以下のもの」とあるのは「一億円以下のもの（前事業年度の事業税についてイに掲げる法人に該当したものであつて、払込資本の額（法人が株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者から出資を受けた金額として政令で定める金額をいう。次項第一号において同じ。）が十億円を超えるものを除く。）」と、同条第二項第一号中「一億円以下の法人であるかどうか」とあるのは「一億円以下の法人であるかどうか、払込資本の額が十億円を超える法人であるかどうか」とする。
<sup>suppl-3251-226/art-8-3-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-3/par-1</sup>
With regard to the application of Article 72-2, paragraphs (1) and (2), for the time being, in paragraph (1), item (i), (b) of that Article, the phrase "whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less or that have no capital or capital contributions" is deemed to be replaced with "whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less or that have no capital or capital contributions (excluding those that fell under the corporations listed in (a) with respect to the enterprise tax for the previous business year and whose amount of paid-in capital (meaning the amount specified by Cabinet Order as the amount of capital contributed to the corporation by its shareholders, or by members of a general partnership company, limited partnership company or limited liability company, or other investors in the corporation; the same applies in item (i) of the following paragraph) exceeds 1 billion yen)", and in paragraph (2), item (i) of that Article, the phrase "whether a corporation is one whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less and whether it is a corporation that has no capital or capital contributions" is deemed to be replaced with "whether a corporation is one whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less and whether it is a corporation that has no capital or capital contributions, and whether it is a corporation whose amount of paid-in capital exceeds 1 billion yen".
<sup>machine translation, not official</sup>

### 第八条の三の四
<sup>suppl-3251-226/art-8-3-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-4</sup>

**第一項**  新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日から令和九年三月三十一日までの間に産業競争力強化法（平成二十五年法律第九十八号）第二十四条の二第一項に規定する特別事業再編計画（以下この項において「特別事業再編計画」という。）について同条第一項の認定を受けた同法第二十四条の三第一項に規定する認定特別事業再編事業者である法人（以下この項において「認定特別事業再編事業者」という。）が、当該認定に係る特別事業再編計画（同条第一項の規定による変更の認定があつたときは、その変更後のもの）に従つて行う同法第二条第十八項に規定する特別事業再編（生産性の向上及び需要の開拓に特に資するものとして総務大臣が定める基準に適合するものに限る。以下この項において「特別事業再編」という。）のための措置（同条第十八項第三号、第四号及び第六号に掲げる措置に限る。）として他の法人の株式若しくは出資（以下この項において「株式等」という。）の取得をし、又は他の法人の株式を譲り受け、これをその取得又は譲受けの日（以下この項において「取得等の日」という。）以後引き続き有しており、かつ、取得等の日以後継続して当該他の法人との間に完全支配関係（法人税法第二条第十二号の七の六に規定する完全支配関係をいう。以下この項において同じ。）がある場合（その取得又は譲受けに係る対価の額が百億円を超える金額又は一億円に満たない金額である場合を除く。）において、当該他の法人（以下この項において「対象法人」という。）及び当該認定特別事業再編事業者が産業競争力強化法第二十四条の二第一項の認定の申請の日前五年以内に他の法人の株式等の取得をし、又は他の法人の株式を譲り受け、これをその取得又は譲受けの日以後引き続き有しており、かつ、同日以後継続して当該他の法人との間に完全支配関係がある場合における当該他の法人（当該他の法人が当該特別事業再編のための措置を行う場合における当該他の法人のうち総務省令で定めるものに限る。以下この項において「五年以内株式等取得等法人」という。）の行う事業に対する第七十二条の二第一項の規定の適用については、対象法人又は五年以内株式等取得等法人の取得等の日を含む事業年度から当該取得等の日以後五年を経過する日を含む事業年度（同法第二十四条の三第二項又は第三項の規定により同法第二十四条の二第一項の認定が取り消された場合には、その取り消された日を含む事業年度の前事業年度）までの各事業年度分の事業税に限り、第七十二条の二第一項第一号ロ（１）及び（２）中「二億円を超えるもの」とあるのは、「二億円を超えるもの（附則第八条の三の四第一項に規定する対象法人及び同項に規定する五年以内株式等取得等法人を除く。）」とする。
<sup>suppl-3251-226/art-8-3-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-4/par-1</sup>
If a corporation that is a certified special business restructuring operator prescribed in Article 24-3, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) and that has received the certification under Article 24-2, paragraph (1) of that Act for a special business restructuring plan prescribed in that paragraph (hereinafter in this paragraph referred to as a "special business restructuring plan") during the period from the effective date of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) through March 31, 2027 (hereinafter in this paragraph referred to as a "certified special business restructuring operator") acquires shares of or capital contributions to another corporation (hereinafter in this paragraph referred to as "shares, etc."), or takes transfer of shares of another corporation, as a measure (limited to the measures set forth in Article 2, paragraph (18), items (iii), (iv) and (vi) of that Act) for the special business restructuring prescribed in Article 2, paragraph (18) of that Act (limited to special business restructuring that conforms to the criteria determined by the Minister for Internal Affairs and Communications as particularly contributing to the improvement of productivity and the development of demand; hereinafter in this paragraph referred to as "special business restructuring") carried out in accordance with the special business restructuring plan pertaining to that certification (where the change has been certified under paragraph (1) of that Article, the plan as changed), and has continued to hold them from the day of that acquisition or transfer (hereinafter in this paragraph referred to as the "date of acquisition, etc.") onward, and has had a full controlling interest (meaning the full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act; the same applies hereinafter in this paragraph) with that other corporation continuously on and after the date of acquisition, etc. (excluding where the amount of consideration for that acquisition or transfer exceeds 10 billion yen or is less than 100,000,000 yen), then, with regard to the application of Article 72-2, paragraph (1) to the business carried out by that other corporation (hereinafter in this paragraph referred to as the "covered corporation") and by the other corporation in the case where the covered corporation and that certified special business restructuring operator have, within five years before the date of the application for the certification under Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness, acquired shares, etc. of another corporation or taken transfer of shares of another corporation, have continued to hold them from the day of that acquisition or transfer onward, and have had a full controlling interest with that other corporation continuously on and after that day (limited to those specified by Order of the Ministry of Internal Affairs and Communications among the other corporations in the case where that other corporation takes the measures for that special business restructuring; hereinafter in this paragraph referred to as a "corporation whose shares were acquired within five years"), solely for the enterprise tax for each business year from the business year that includes the date of acquisition, etc. of the covered corporation or the corporation whose shares were acquired within five years through the business year that includes the day on which five years have elapsed from that date of acquisition, etc. (where the certification under Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness has been rescinded pursuant to Article 24-3, paragraph (2) or (3) of that Act, the business year preceding the business year that includes the day of the rescission), the phrase "those exceeding 200,000,000 yen" in Article 72-2, paragraph (1), item (i), (b), (1) and (2) is deemed to be replaced with "those exceeding 200,000,000 yen (excluding the covered corporation prescribed in Article 8-3-4, paragraph (1) of the Supplementary Provisions and the corporation whose shares were acquired within five years prescribed in that paragraph)".
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-8-3-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-4/par-2</sup>
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
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### 第八条の四（事業税の非課税） — Exemption from Enterprise Tax
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<sup>suppl-3251-226/art-8-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-4</sup>

**第一項**  農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるものに対する第七十二条の五第一項及び第七十二条の二十四の七第七項の規定の適用については、第七十二条の五第一項第五号中「に限る。第七十二条の二十三第二項及び第七十二条の二十四の七第七項において「特定農業協同組合連合会」という。）」とあるのは「（第七十二条の二十三第二項及び第七十二条の二十四の七第七項において「特定農業協同組合連合会」という。）及び農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの（同項において「特定組織変更後農業協同組合連合会」という。）に限る。）」と、第七十二条の二十四の七第七項第一号中「特定農業協同組合連合会」とあるのは「特定農業協同組合連合会及び特定組織変更後農業協同組合連合会」とする。
<sup>suppl-3251-226/art-8-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-4/par-1</sup>
With regard to the application of Article 72-5, paragraph (1) and Article 72-24-7, paragraph (7) to a federation of agricultural cooperatives that has undergone an entity conversion pursuant to Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from the surviving prefectural central union prescribed in that Article and that continues to use the words "Central Union of Agricultural Cooperatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act, in Article 72-5, paragraph (1), item (v), the phrase "limited to those; referred to as the 'specified federation of agricultural cooperatives' in Article 72-23, paragraph (2) and Article 72-24-7, paragraph (7))" is deemed to be replaced with "(referred to as the 'specified federation of agricultural cooperatives' in Article 72-23, paragraph (2) and Article 72-24-7, paragraph (7)) and a federation of agricultural cooperatives that has undergone an entity conversion pursuant to Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from the surviving prefectural central union prescribed in that Article and that continues to use the words 'Central Union of Agricultural Cooperatives' in its name pursuant to Article 18 of the Supplementary Provisions of that Act (referred to as the 'specified federation of agricultural cooperatives after entity conversion' in that paragraph); limited to those)", and in Article 72-24-7, paragraph (7), item (i), the phrase "specified federation of agricultural cooperatives" is deemed to be replaced with "specified federation of agricultural cooperatives and specified federation of agricultural cooperatives after entity conversion".
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### 第九条（事業税の課税標準の特例） — Special Provisions on the Tax Base of Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9</sup>

**第一項**  旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項に規定する旅客会社に対する第七十二条の二十一第一項の規定の適用については、平成十六年四月一日から令和十一年三月三十一日までの間に開始する各事業年度分の事業税に限り、同項中「法人税法第二条第十六号に規定する資本金等の額と、当該事業年度前の各事業年度（以下この項において「過去事業年度」という。）の第一号に掲げる金額の合計額から過去事業年度の第二号及び第三号に掲げる金額の合計額を控除した金額に、当該事業年度中の第一号に掲げる金額を加算し、これから当該事業年度中の第三号に掲げる金額を減算した金額との合計額」とあるのは、「資本金の額に二を乗じて得た額」とする。この場合において、同条第二項の規定は、適用しない。
<sup>suppl-3251-226/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-1</sup>
With regard to the application of Article 72-21, paragraph (1) to a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company, solely for the enterprise tax for each business year beginning during the period from April 1, 2004 through March 31, 2029, in Article 72-21, paragraph (1), the phrase "the sum of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act and the amount obtained by deducting the total of the amounts set forth in items (ii) and (iii) for past business years from the total of the amounts set forth in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years"), adding to this the amount set forth in item (i) during that business year, and subtracting from this the amount set forth in item (iii) during that business year" is deemed to be replaced with "the amount obtained by multiplying the amount of stated capital by two". In this case, the provisions of Article 72-21, paragraph (2) do not apply.
<sup>machine translation, not official</sup>

**第二項**  預金保険法第二条第十三項に規定する承継銀行及び同法附則第七条第一項第一号に規定する協定銀行に対する第七十二条の二十一第一項の規定の適用については、平成十六年四月一日から令和十一年三月三十一日までの間に開始する各事業年度分の事業税に限り、同項中「各事業年度終了の日における法人税法第二条第十六号に規定する資本金等の額と、当該事業年度前の各事業年度（以下この項において「過去事業年度」という。）の第一号に掲げる金額の合計額から過去事業年度の第二号及び第三号に掲げる金額の合計額を控除した金額に、当該事業年度中の第一号に掲げる金額を加算し、これから当該事業年度中の第三号に掲げる金額を減算した金額との合計額」とあるのは、「銀行法（昭和五十六年法律第五十九号）第五条第一項に規定する政令で定める額」とする。この場合において、同条第二項の規定は、適用しない。
<sup>suppl-3251-226/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-2</sup>
With regard to the application of Article 72-21, paragraph (1) to a successor bank prescribed in Article 2, paragraph (13) of the Deposit Insurance Act and an agreement bank prescribed in Article 7, paragraph (1), item (i) of the Supplementary Provisions of that Act, solely for the enterprise tax for each business year beginning during the period from April 1, 2004 through March 31, 2029, in Article 72-21, paragraph (1), the phrase "the sum of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting the total of the amounts set forth in items (ii) and (iii) for past business years from the total of the amounts set forth in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years"), adding to this the amount set forth in item (i) during that business year, and subtracting from this the amount set forth in item (iii) during that business year" is deemed to be replaced with "the amount specified by Cabinet Order prescribed in Article 5, paragraph (1) of the Banking Act (Act No. 59 of 1981)". In this case, the provisions of Article 72-21, paragraph (2) do not apply.
<sup>machine translation, not official</sup>

**第三項**  新関西国際空港株式会社及び関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律第十二条第一項第一号に規定する指定会社に対する事業税の資本割の課税標準の算定については、平成二十四年四月一日から令和十一年三月三十一日までの間に開始する各事業年度分の事業税に限り、各事業年度の資本金等の額（第七十二条の二十一第六項又は第七十二条の二十二第一項若しくは第二項の規定により控除すべき金額があるときは、これらを控除した後の金額とする。以下この項から第六項までにおいて同じ。）から、当該資本金等の額に六分の五の割合を乗じて得た金額を控除するものとする。この場合における第七十二条の二十一第七項の規定の適用については、同項中「前項又は次条第一項若しくは第二項」とあるのは、「前項、次条第一項若しくは第二項又は附則第九条第三項」とする。
<sup>suppl-3251-226/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-3</sup>
With regard to the calculation of the tax base of the capital levy of enterprise tax for New Kansai International Airport Company, Ltd. and the designated company prescribed in Article 12, paragraph (1), item (i) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport, solely for the enterprise tax for each business year beginning during the period from April 1, 2012 through March 31, 2029, an amount obtained by multiplying the amount of stated capital, etc. for each business year (where there is an amount to be deducted pursuant to Article 72-21, paragraph (6) or Article 72-22, paragraph (1) or (2), the amount after deducting it; the same applies hereinafter in this paragraph through paragraph (6)) by 5/6 is to be deducted from that amount of stated capital, etc. In this case, with regard to the application of Article 72-21, paragraph (7), in that paragraph, the phrase "the preceding paragraph or paragraph (1) or (2) of the following Article" is deemed to be replaced with "the preceding paragraph, paragraph (1) or (2) of the following Article, or Article 9, paragraph (3) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第四項**  中部国際空港の設置及び管理に関する法律第四条第二項に規定する指定会社に対する事業税の資本割の課税標準の算定については、平成十六年四月一日から令和十一年三月三十一日までの間に開始する各事業年度分の事業税に限り、各事業年度の資本金等の額から、当該資本金等の額に三分の二の割合を乗じて得た金額を控除するものとする。この場合における第七十二条の二十一第七項の規定の適用については、同項中「前項又は次条第一項若しくは第二項」とあるのは、「前項、次条第一項若しくは第二項又は附則第九条第四項」とする。
<sup>suppl-3251-226/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-4</sup>
With regard to the calculation of the tax base of the capital levy of enterprise tax for the designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport, solely for the enterprise tax for each business year beginning during the period from April 1, 2004 through March 31, 2029, an amount obtained by multiplying the amount of stated capital, etc. for each business year by 2/3 is to be deducted from that amount of stated capital, etc. In this case, with regard to the application of Article 72-21, paragraph (7), in that paragraph, the phrase "the preceding paragraph or paragraph (1) or (2) of the following Article" is deemed to be replaced with "the preceding paragraph, paragraph (1) or (2) of the following Article, or Article 9, paragraph (4) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第五項**  大都市地域における宅地開発及び鉄道整備の一体的推進に関する特別措置法第七条第一項に規定する特定鉄道事業者に対する事業税の資本割の課税標準の算定については、平成十六年四月一日から令和十一年三月三十一日までの間に開始する各事業年度分の事業税に限り、各事業年度の資本金等の額から、当該資本金等の額に三分の二の割合を乗じて得た金額を控除するものとする。この場合における第七十二条の二十一第七項の規定の適用については、同項中「前項又は次条第一項若しくは第二項」とあるのは、「前項、次条第一項若しくは第二項又は附則第九条第五項」とする。
<sup>suppl-3251-226/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-5</sup>
With regard to the calculation of the tax base of the capital levy of enterprise tax for the specified railway operator prescribed in Article 7, paragraph (1) of the Act on Special Measures concerning Comprehensive Advancement of Housing Development and Railway Construction in Metropolitan Areas, solely for the enterprise tax for each business year beginning during the period from April 1, 2004 through March 31, 2029, an amount obtained by multiplying the amount of stated capital, etc. for each business year by 2/3 is to be deducted from that amount of stated capital, etc. In this case, with regard to the application of Article 72-21, paragraph (7), in that paragraph, the phrase "the preceding paragraph or paragraph (1) or (2) of the following Article" is deemed to be replaced with "the preceding paragraph, paragraph (1) or (2) of the following Article, or Article 9, paragraph (5) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第六項**  東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項に規定する東京湾横断道路建設事業者に対する事業税の資本割の課税標準の算定については、平成十六年四月一日から令和十一年三月三十一日までの間に開始する各事業年度分の事業税に限り、各事業年度の資本金等の額から、当該資本金等の額に第一号に掲げる金額のうちに第二号に掲げる金額の占める割合を乗じて計算した金額を控除するものとする。この場合における第七十二条の二十一第七項の規定の適用については、同項中「前項又は次条第一項若しくは第二項」とあるのは、「前項、次条第一項若しくは第二項又は附則第九条第六項」とする。
<sup>suppl-3251-226/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-6</sup>
With regard to the calculation of the tax base of the capital levy of enterprise tax for the Trans-Tokyo Bay Highway construction operator prescribed in Article 2, paragraph (1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986), solely for the enterprise tax for each business year beginning during the period from April 1, 2004 through March 31, 2029, an amount calculated by multiplying the amount of stated capital, etc. for each business year by the ratio of the amount set forth in item (ii) to the amount set forth in item (i) is to be deducted from that amount of stated capital, etc. In this case, with regard to the application of Article 72-21, paragraph (7), in that paragraph, the phrase "the preceding paragraph or paragraph (1) or (2) of the following Article" is deemed to be replaced with "the preceding paragraph, paragraph (1) or (2) of the following Article, or Article 9, paragraph (6) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

  **一**  当該法人の当該事業年度の確定した決算（第七十二条の二十六第一項ただし書の規定により申告納付すべき事業税にあつては、同項に規定する中間期間に係る決算）に基づく貸借対照表に計上されている総資産の帳簿価額として政令で定めるところにより計算した金額
  <sup>suppl-3251-226/art-9/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-6/item-1</sup>
  the amount of the book value of total assets recorded on the balance sheet based on the settled accounts of that corporation for that business year (for enterprise tax to be paid by filing and payment under the proviso to Article 72-26, paragraph (1), the accounts for the interim period prescribed in that paragraph), calculated as provided by Cabinet Order;
  <sup>machine translation, not official</sup>

  **二**  当該法人の当該事業年度終了の時における未収金で総務省令で定めるものの帳簿価額
  <sup>suppl-3251-226/art-9/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-6/item-2</sup>
  the book value of the accounts receivable of that corporation at the end of that business year that are specified by Order of the Ministry of Internal Affairs and Communications.
  <sup>machine translation, not official</sup>

**第七項**  電気供給業を行う法人の次に掲げる場合における第七十二条の十二第四号の各事業年度の収入金額は、平成十二年四月一日から令和十一年三月三十一日までの間に開始する各事業年度分の事業税に限り、第七十二条の二十四の二第一項の規定にかかわらず、同項の規定により算定した収入金額から政令で定める金額を控除した金額による。
<sup>suppl-3251-226/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7</sup>
The revenue for each business year referred to in Article 72-12, item (iv) in the following cases of a corporation conducting an electricity supply business is, solely for the enterprise tax for each business year beginning during the period from April 1, 2000 through March 31, 2029 and notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting the amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph:
<sup>machine translation, not official</sup>

  **一**  当該電気供給業を行う法人が収入金額に対する事業税を課される他の電気供給業を行う法人から電気事業法第十七条第一項又は第二十七条の十二の十第一項に規定する託送供給を受けて電気の供給を行うとき。
  <sup>suppl-3251-226/art-9/par-7/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7/item-1</sup>
  when the corporation conducting that electricity supply business supplies electricity by receiving the wheeling service prescribed in Article 17, paragraph (1) or Article 27-12-10, paragraph (1) of the Electricity Business Act from another corporation conducting an electricity supply business that is subject to enterprise tax on revenue.
  <sup>machine translation, not official</sup>

  **一の二**  当該電気供給業を行う法人が発電事業等（第七十二条の二第一項第三号に規定する発電事業等をいう。）を行う場合において、当該電気供給業を行う法人が、自ら維持し、及び運用する発電等用電気工作物（電気事業法第二条第一項第五号ロに規定する発電等用電気工作物をいう。）と収入金額に対する事業税を課される一般送配電事業（同項第八号に規定する一般送配電事業をいう。次号から第三号までにおいて同じ。）、配電事業（同項第十一号の二に規定する配電事業をいう。第二号及び第三号において同じ。）又は特定送配電事業（同項第十二号に規定する特定送配電事業をいう。次号において同じ。）（以下この号において「一般送配電事業等」という。）を行う法人が維持し、及び運用する電線路とを電気的に接続し、かつ、当該一般送配電事業等を行う法人に対して同法第十七条第一項に規定する託送供給に係る料金（これに相当する額を含む。）を支払うとき。
  <sup>suppl-3251-226/art-9/par-7/item-1-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7/item-1-2</sup>
  when, in the case where the corporation conducting that electricity supply business conducts a power generation business, etc. (meaning the power generation business, etc. prescribed in Article 72-2, paragraph (1), item (iii)), that corporation electrically connects the electric facilities for power generation, etc. that it itself maintains and operates (meaning the electric facilities for power generation, etc. prescribed in Article 2, paragraph (1), item (v), (b) of the Electricity Business Act) with the electric lines maintained and operated by a corporation conducting a general electricity transmission and distribution business that is subject to enterprise tax on revenue (meaning the general electricity transmission and distribution business prescribed in item (viii) of that paragraph; the same applies from the following item through item (iii)), an electricity distribution business (meaning the electricity distribution business prescribed in item (xi)-2 of that paragraph; the same applies in items (ii) and (iii)) or a specified electricity transmission and distribution business (meaning the specified electricity transmission and distribution business prescribed in item (xii) of that paragraph; the same applies in the following item) (hereinafter in this item referred to as "general electricity transmission and distribution business, etc."), and pays to the corporation conducting that general electricity transmission and distribution business, etc. the charge for the wheeling service prescribed in Article 17, paragraph (1) of that Act (including an amount equivalent thereto).
  <sup>machine translation, not official</sup>

  **一の三**  当該電気供給業を行う法人が特定送配電事業を行う場合において、当該電気供給業を行う法人が、自ら維持し、及び運用する電線路と収入金額に対する事業税を課される一般送配電事業を行う法人が維持し、及び運用する電線路とを電気的に接続し、かつ、当該一般送配電事業を行う法人に対して電気事業法第十七条第一項に規定する託送供給に係る料金を支払うとき。
  <sup>suppl-3251-226/art-9/par-7/item-1-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7/item-1-3</sup>
  when, in the case where the corporation conducting that electricity supply business conducts a specified electricity transmission and distribution business, that corporation electrically connects the electric lines that it itself maintains and operates with the electric lines maintained and operated by a corporation conducting a general electricity transmission and distribution business that is subject to enterprise tax on revenue, and pays to the corporation conducting that general electricity transmission and distribution business the charge for the wheeling service prescribed in Article 17, paragraph (1) of the Electricity Business Act.
  <sup>machine translation, not official</sup>

  **二**  当該電気供給業を行う法人が配電事業を行う場合において、当該電気供給業を行う法人が、収入金額に対する事業税を課される一般送配電事業を行う法人の供給区域内において、配電事業に係る電気工作物（電気事業法第二条第一項第十八号に規定する電気工作物をいう。以下この号及び次号において同じ。）を当該一般送配電事業を行う法人から譲り受け、若しくは借り受け、又は新たに設置して同法第二十七条の十二の十第一項に規定する託送供給を行い、かつ、当該一般送配電事業を行う法人に対して当該電気工作物の譲受け若しくは借受けに係る対価又はこれに準ずるもの（同号において「配電事業に係る定期支払額」という。）を支払うとき。
  <sup>suppl-3251-226/art-9/par-7/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7/item-2</sup>
  when, in the case where the corporation conducting that electricity supply business conducts an electricity distribution business, that corporation, within the supply area of a corporation conducting a general electricity transmission and distribution business that is subject to enterprise tax on revenue, takes transfer or lease of the electric facilities pertaining to the electricity distribution business (meaning the electric facilities prescribed in Article 2, paragraph (1), item (xviii) of the Electricity Business Act; the same applies hereinafter in this item and the following item) from the corporation conducting that general electricity transmission and distribution business, or newly installs them, and provides the wheeling service prescribed in Article 27-12-10, paragraph (1) of that Act, and pays to the corporation conducting that general electricity transmission and distribution business the consideration for the transfer or lease of those electric facilities or an amount equivalent thereto (referred to as "periodic payment for an electricity distribution business" in the following item).
  <sup>machine translation, not official</sup>

  **三**  当該電気供給業を行う法人が一般送配電事業を行う場合において、収入金額に対する事業税を課される配電事業を行う法人が当該電気供給業を行う法人の供給区域内において、配電事業に係る電気工作物を当該電気供給業を行う法人から譲り受け、若しくは借り受け、又は新たに設置して電気事業法第二十七条の十二の十第一項に規定する託送供給を行い、かつ、当該電気供給業を行う法人が当該配電事業を行う法人に対して配電事業に係る定期支払額を支払うとき。
  <sup>suppl-3251-226/art-9/par-7/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7/item-3</sup>
  when, in the case where the corporation conducting that electricity supply business conducts a general electricity transmission and distribution business, a corporation conducting an electricity distribution business that is subject to enterprise tax on revenue, within the supply area of the corporation conducting that electricity supply business, takes transfer or lease of the electric facilities pertaining to the electricity distribution business from the corporation conducting that electricity supply business, or newly installs them, and provides the wheeling service prescribed in Article 27-12-10, paragraph (1) of the Electricity Business Act, and the corporation conducting that electricity supply business pays the periodic payment for an electricity distribution business to the corporation conducting that electricity distribution business.
  <sup>machine translation, not official</sup>

**第八項**  保険業法第二条第三項に規定する生命保険会社及び同条第八項に規定する外国生命保険会社等に対する事業税の課税標準の算定については、当分の間、当該生命保険会社及び外国生命保険会社等が独立行政法人福祉医療機構法（平成十四年法律第百六十六号）第十二条第四項の規定によつて独立行政法人福祉医療機構と締結する保険の契約に基づく各事業年度の収入保険料は、当該生命保険会社及び外国生命保険会社等に係る第七十二条の二十四の二第二項第一号の各事業年度の収入保険料から控除するものとする。
<sup>suppl-3251-226/art-9/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-8</sup>
With regard to the calculation of the tax base of enterprise tax for a life insurance company prescribed in Article 2, paragraph (3) of the Insurance Business Act and a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, for the time being, the premium income for each business year based on an insurance contract that the life insurance company or foreign life insurance company, etc. concludes with the Welfare and Medical Service Agency, Independent Administrative Agency pursuant to Article 12, paragraph (4) of the Act on the Welfare and Medical Service Agency, Independent Administrative Agency (Act No. 166 of 2002) is to be deducted from the premium income for each business year referred to in Article 72-24-2, paragraph (2), item (i) pertaining to that life insurance company or foreign life insurance company, etc.
<sup>machine translation, not official</sup>

**第九項**  ガス供給業（第七十二条の二第一項第二号に規定する導管ガス供給業及び同項第四号に規定する特定ガス供給業をいう。以下この項において同じ。）を行う法人が収入金額に対する事業税を課される他のガス供給業を行う法人からガス事業法第二条第四項に規定する託送供給を受けてガスの供給を行う場合における第七十二条の十二第四号の各事業年度の収入金額は、平成二十年四月一日から令和十年三月三十一日までの間に開始する各事業年度分の事業税に限り、第七十二条の二十四の二第一項の規定にかかわらず、同項の規定により算定した収入金額から当該ガスの供給に係る収入金額のうち政令で定めるものを控除した金額による。
<sup>suppl-3251-226/art-9/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-9</sup>
The revenue for each business year referred to in Article 72-12, item (iv) in the case where a corporation conducting a gas supply business (meaning the gas pipeline supply business prescribed in Article 72-2, paragraph (1), item (ii) and the specified gas supply business prescribed in item (iv) of that paragraph; the same applies hereinafter in this paragraph) supplies gas by receiving the wheeling service prescribed in Article 2, paragraph (4) of the Gas Business Act from another corporation conducting a gas supply business that is subject to enterprise tax on revenue is, solely for the enterprise tax for each business year beginning during the period from April 1, 2008 through March 31, 2028 and notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting, from the revenue calculated pursuant to that paragraph, the portion of the revenue pertaining to the supply of that gas that is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第十項**  株式会社地域経済活性化支援機構に対する第七十二条の二十一第一項の規定の適用については、平成二十一年四月一日から令和十一年三月三十一日までの間に開始する各事業年度分の事業税に限り、同項中「各事業年度終了の日における法人税法第二条第十六号に規定する資本金等の額と、当該事業年度前の各事業年度（以下この項において「過去事業年度」という。）の第一号に掲げる金額の合計額から過去事業年度の第二号及び第三号に掲げる金額の合計額を控除した金額に、当該事業年度中の第一号に掲げる金額を加算し、これから当該事業年度中の第三号に掲げる金額を減算した金額との合計額」とあるのは、「銀行法（昭和五十六年法律第五十九号）第五条第一項に規定する政令で定める額」とする。この場合において、同条第二項の規定は、適用しない。
<sup>suppl-3251-226/art-9/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-10</sup>
With regard to the application of Article 72-21, paragraph (1) to the Regional Economy Vitalization Corporation of Japan, solely for the enterprise tax for each business year beginning during the period from April 1, 2009 through March 31, 2029, in that paragraph, the phrase "the sum of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting the total of the amounts set forth in items (ii) and (iii) for past business years from the total of the amounts set forth in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years"), adding to this the amount set forth in item (i) during that business year, and subtracting from this the amount set forth in item (iii) during that business year" is deemed to be replaced with "the amount specified by Cabinet Order prescribed in Article 5, paragraph (1) of the Banking Act (Act No. 59 of 1981)". In this case, the provisions of paragraph (2) of that Article do not apply.
<sup>machine translation, not official</sup>

**第十一項**  株式会社東日本大震災事業者再生支援機構に対する第七十二条の二十一第一項の規定の適用については、平成二十三年四月一日から令和十三年三月三十一日までの間に開始する各事業年度分の事業税に限り、同項中「各事業年度終了の日における法人税法第二条第十六号に規定する資本金等の額と、当該事業年度前の各事業年度（以下この項において「過去事業年度」という。）の第一号に掲げる金額の合計額から過去事業年度の第二号及び第三号に掲げる金額の合計額を控除した金額に、当該事業年度中の第一号に掲げる金額を加算し、これから当該事業年度中の第三号に掲げる金額を減算した金額との合計額」とあるのは、「銀行法（昭和五十六年法律第五十九号）第五条第一項に規定する政令で定める額」とする。この場合において、同条第二項の規定は、適用しない。
<sup>suppl-3251-226/art-9/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-11</sup>
With regard to the application of Article 72-21, paragraph (1) to the Great East Japan Earthquake Business Revitalization Support Corporation, solely for the enterprise tax for each business year beginning during the period from April 1, 2011 through March 31, 2031, in that paragraph, the phrase "the sum of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting the total of the amounts set forth in items (ii) and (iii) for past business years from the total of the amounts set forth in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years"), adding to this the amount set forth in item (i) during that business year, and subtracting from this the amount set forth in item (iii) during that business year" is deemed to be replaced with "the amount specified by Cabinet Order prescribed in Article 5, paragraph (1) of the Banking Act (Act No. 59 of 1981)". In this case, the provisions of paragraph (2) of that Article do not apply.
<sup>machine translation, not official</sup>

**第十二項**  第七十二条の二第一項第一号イ及び第三号イに掲げる法人並びに同項第四号に掲げる事業を行う法人（これらの法人が租税特別措置法第四十二条の十二の五第四項第四号に規定する特定法人に該当する場合に限る。）に対する事業税の付加価値割の課税標準の算定については、令和四年四月一日から令和九年三月三十一日までの間に開始する各事業年度（同法第四十二条の十二の五第四項第一号に規定する設立事業年度、解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。以下この項において同じ。）分の事業税に限り、当該法人の同法第四十二条の十二の五第四項第五号に規定する継続雇用者給与等支給額から当該法人の同項第六号に規定する継続雇用者比較給与等支給額を控除した金額の当該継続雇用者比較給与等支給額に対する割合が百分の四以上である場合（当該事業年度終了の時において、当該法人の資本金の額又は出資金の額が十億円以上であり、かつ、当該法人の常時使用する従業員の数が千人以上である場合には、同項第三号に規定する給与等の支給額の引上げの方針、受託中小企業振興法（昭和四十五年法律第百四十五号）第二条第五項に規定する中小受託事業者その他の取引先との適切な関係の構築の方針その他の政令で定める事項を公表している場合として政令で定める場合に限る。）には、各事業年度の付加価値額から、当該法人の租税特別措置法第四十二条の十二の五第四項第七号に規定する控除対象雇用者給与等支給増加額に、第七十二条の十五第一項に規定する各事業年度の報酬給与額から第七十二条の二十第二項に規定する雇用安定控除額を控除した額を当該報酬給与額で除して計算した割合を乗じて計算した金額を控除する。
<sup>suppl-3251-226/art-9/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-12</sup>
With regard to the calculation of the tax base of the value-added levy of enterprise tax for the corporations listed in Article 72-2, paragraph (1), item (i), (a) and item (iii), (a) and the corporations conducting the business listed in item (iv) of that paragraph (limited to cases where these corporations fall under the specified corporation prescribed in Article 42-12-5, paragraph (4), item (iv) of the Act on Special Measures Concerning Taxation), solely for the enterprise tax for each business year beginning during the period from April 1, 2022 through March 31, 2027 (excluding the establishment business year prescribed in Article 42-12-5, paragraph (4), item (i) of that Act, the business year that includes the day of dissolution (excluding dissolution by merger) and each business year in liquidation; the same applies hereinafter in this paragraph), if the ratio of the amount obtained by deducting the continuing employee comparison salaries, etc. payment amount of the corporation prescribed in item (vi) of that paragraph from the continuing employee salaries, etc. payment amount of the corporation prescribed in item (v) of Article 42-12-5, paragraph (4) of that Act to that continuing employee comparison salaries, etc. payment amount is 4/100 or more (where, at the end of that business year, the amount of stated capital or the amount of capital contributions of the corporation is 1 billion yen or more and the number of employees regularly employed by the corporation is 1,000 or more, limited to cases specified by Cabinet Order as those in which the corporation has made public the matters specified by Cabinet Order, such as its policy on raising the amount of salaries, etc. paid prescribed in item (iii) of that paragraph and its policy on building appropriate relationships with business partners such as the small and medium-sized contractors prescribed in Article 2, paragraph (5) of the Act on the Promotion of Small and Medium-Sized Contractor Enterprises (Act No. 145 of 1970)), an amount calculated by multiplying the credit-eligible increase in salaries, etc. paid to employees of the corporation prescribed in Article 42-12-5, paragraph (4), item (vii) of the Act on Special Measures Concerning Taxation by the ratio calculated by dividing the amount obtained by deducting the employment stability deduction amount prescribed in Article 72-20, paragraph (2) from the remuneration and salary amount for each business year prescribed in Article 72-15, paragraph (1) by that remuneration and salary amount is to be deducted from the value added for each business year.
<sup>machine translation, not official</sup>

**第十三項**  第七十二条の二第一項第一号イ及び第三号イに掲げる法人並びに同項第四号に掲げる事業を行う法人（これらの法人が租税特別措置法第四十二条の十二の五第二項に規定する中小企業者等に該当する場合に限る。）に対する事業税の付加価値割の課税標準の算定については、令和七年四月一日から令和九年三月三十一日までの間に開始する各事業年度（前項の規定の適用を受ける事業年度、同法第四十二条の十二の五第四項第一号に規定する設立事業年度、解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。以下この項において同じ。）分の事業税に限り、当該法人の同法第四十二条の十二の五第四項第八号に規定する雇用者給与等支給額から当該法人の同項第九号に規定する比較雇用者給与等支給額を控除した金額の当該比較雇用者給与等支給額に対する割合が百分の一・五以上である場合には、各事業年度の付加価値額から、当該法人の同項第七号に規定する控除対象雇用者給与等支給増加額に、第七十二条の十五第一項に規定する各事業年度の報酬給与額から第七十二条の二十第二項に規定する雇用安定控除額を控除した額を当該報酬給与額で除して計算した割合を乗じて計算した金額を控除する。
<sup>suppl-3251-226/art-9/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-13</sup>
With respect to the calculation of the tax base of the value-added levy of enterprise tax for corporations listed in Article 72-2, paragraph (1), item (i), (a) and item (iii), (a) and corporations that conduct the business listed in item (iv) of that paragraph (limited to cases where these corporations fall under a small and medium sized enterprise, etc. prescribed in Article 42-12-5, paragraph (2) of the Act on Special Measures Concerning Taxation), limited to enterprise tax for each business year beginning during the period from April 1, 2025 through March 31, 2027 (excluding business years to which the preceding paragraph applies, the establishment business year prescribed in Article 42-12-5, paragraph (4), item (i) of that Act, the business year including the date of dissolution (excluding dissolution by merger), and each business year in liquidation; the same applies hereinafter in this paragraph), where the ratio of the amount obtained by deducting the comparison amount of salaries, etc. paid to employees of the corporation prescribed in Article 42-12-5, paragraph (4), item (ix) of that Act from the amount of salaries, etc. paid to employees of the corporation prescribed in item (viii) of that paragraph to that comparison amount of salaries, etc. paid to employees is 1.5 percent or more, the amount calculated by multiplying the credit-eligible increase in salaries, etc. paid to employees of the corporation prescribed in item (vii) of that paragraph by the ratio calculated by dividing the amount obtained by deducting the employment stability deduction amount prescribed in Article 72-20, paragraph (2) from the remuneration and salary amount for each business year prescribed in Article 72-15, paragraph (1) by that remuneration and salary amount is to be deducted from the value added for each business year.
<sup>machine translation, not official</sup>

**第十四項**  労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（以下この項において「労働者派遣法」という。）第二十六条第一項又は船員職業安定法第六十六条第一項に規定する労働者派遣契約又は船員派遣契約に基づき、労働者派遣（労働者派遣法第二条第一号に規定する労働者派遣をいう。）又は船員派遣（船員職業安定法第六条第十三項に規定する船員派遣をいう。）をした法人に対する前二項の規定の適用については、これらの規定中「控除対象雇用者給与等支給増加額」とあるのは、「控除対象雇用者給与等支給増加額に、第七十二条の十五第一項に規定する各事業年度の報酬給与額を当該報酬給与額及び各事業年度において労働者派遣（労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律第二条第一号に規定する労働者派遣をいう。以下この項において同じ。）又は船員派遣（船員職業安定法第六条第十三項に規定する船員派遣をいう。以下この項において同じ。）の対価として当該労働者派遣又は当該船員派遣の役務の提供を受けた者から支払を受ける金額（当該事業年度の法人税の所得の計算上益金の額に算入されるものに限る。）に百分の七十五の割合を乗じて得た金額（当該金額が当該労働者派遣に係る派遣労働者（労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律第二条第二号に規定する派遣労働者をいう。）又は当該船員派遣に係る派遣船員（船員職業安定法第六条第十四項に規定する派遣船員をいう。）に係る第七十二条の十五第一項に規定する合計額を超える場合には、当該合計額）の合計額で除して計算した割合を乗じて計算した金額」とする。
<sup>suppl-3251-226/art-9/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-14</sup>
With respect to the application of the preceding two paragraphs to a corporation that, based on a worker dispatch contract or mariner dispatch contract prescribed in Article 26, paragraph (1) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (hereinafter in this paragraph referred to as the "Worker Dispatching Act") or Article 66, paragraph (1) of the Mariners' Employment Security Act, has provided worker dispatch (meaning worker dispatch prescribed in Article 2, item (i) of the Worker Dispatching Act) or mariner dispatch (meaning mariner dispatch prescribed in Article 6, paragraph (13) of the Mariners' Employment Security Act), "credit-eligible increase in salaries, etc. paid to employees" in those provisions is deemed to be replaced with "credit-eligible increase in salaries, etc. paid to employees, multiplied by the ratio calculated by dividing the remuneration and salary amount for each business year prescribed in Article 72-15, paragraph (1) by the total of that remuneration and salary amount and the amount obtained by multiplying by 75 percent the amount received in each business year, from the person who received the provision of services of the worker dispatch (meaning worker dispatch prescribed in Article 2, item (i) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers; the same applies hereinafter in this paragraph) or the mariner dispatch (meaning mariner dispatch prescribed in Article 6, paragraph (13) of the Mariners' Employment Security Act; the same applies hereinafter in this paragraph), as consideration for that worker dispatch or mariner dispatch (limited to the amount included in the amount of gross profits in calculating the income for corporation tax for that business year) (where that amount exceeds the total amount prescribed in Article 72-15, paragraph (1) relating to the dispatched workers (meaning dispatched workers prescribed in Article 2, item (ii) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers) concerning that worker dispatch or the dispatched mariners (meaning dispatched mariners prescribed in Article 6, paragraph (14) of the Mariners' Employment Security Act) concerning that mariner dispatch, that total amount)".
<sup>machine translation, not official</sup>

**第十五項**  事業税を課されない事業又は第七十二条の二第一項第二号に掲げる事業（以下この項において「事業税を課されない事業等」という。）と事業税を課されない事業等以外の事業とを併せて行う法人に対する第十二項及び第十三項の規定の適用については、これらの規定中「控除対象雇用者給与等支給増加額」とあるのは、「控除対象雇用者給与等支給増加額に、同号イに規定する雇用者給与等支給額のうち第十五項に規定する事業税を課されない事業等以外の事業に係る額（以下この項において「特定雇用者給与等支給額」という。）（特定雇用者給与等支給額の計算が困難であるときは、政令で定めるところにより計算した金額をもつて、当該法人の特定雇用者給与等支給額とみなす。）を当該雇用者給与等支給額で除して計算した割合を乗じて計算した金額」とする。
<sup>suppl-3251-226/art-9/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-15</sup>
With respect to the application of paragraphs (12) and (13) to a corporation that conducts both a business not subject to enterprise tax or a business listed in Article 72-2, paragraph (1), item (ii) (hereinafter in this paragraph referred to as "businesses not subject to enterprise tax, etc.") and a business other than businesses not subject to enterprise tax, etc., "credit-eligible increase in salaries, etc. paid to employees" in those provisions is deemed to be replaced with "credit-eligible increase in salaries, etc. paid to employees, multiplied by the ratio calculated by dividing the portion of the amount of salaries, etc. paid to employees prescribed in Article 42-12-5, paragraph (4), item (vii), (a) of the Act on Special Measures Concerning Taxation that relates to businesses other than the businesses not subject to enterprise tax, etc. prescribed in paragraph (15) (hereinafter in this paragraph referred to as the "specified amount of salaries, etc. paid to employees") (where it is difficult to calculate the specified amount of salaries, etc. paid to employees, the amount calculated as provided by Cabinet Order is deemed to be the specified amount of salaries, etc. paid to employees of the corporation) by that amount of salaries, etc. paid to employees".
<sup>machine translation, not official</sup>

**第十六項**  第十二項（前二項の規定により読み替えて適用する場合を含む。以下この項において同じ。）及び第十三項（前二項の規定により読み替えて適用する場合を含む。以下この項において同じ。）の規定は、第七十二条の二十五第八項若しくは第十一項、第七十二条の二十六第一項ただし書又は第七十二条の二十八第一項の規定による申告書（第十二項又は第十三項の規定により控除を受ける金額を増加させる第七十二条の三十一第二項若しくは第三項の規定による修正申告書又は第二十条の九の三第三項の規定による更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に、第十二項又は第十三項の規定による控除の対象となる控除対象雇用者給与等支給増加額（以下この項において「控除対象額」という。）、控除を受ける金額及び当該金額の計算に関する明細を記載した総務省令で定める書類が添付されている場合に限り、適用する。この場合において、第十二項又は第十三項の規定により控除されるべき金額の計算の基礎となる控除対象額は、当該書類に記載された控除対象額を限度とする。
<sup>suppl-3251-226/art-9/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-16</sup>
Paragraph (12) (including as applied with terms replaced pursuant to the preceding two paragraphs; the same applies hereinafter in this paragraph) and paragraph (13) (including as applied with terms replaced pursuant to the preceding two paragraphs; the same applies hereinafter in this paragraph) apply only where a document specified by Order of the Ministry of Internal Affairs and Communications that states the credit-eligible increase in salaries, etc. paid to employees that is subject to deduction under paragraph (12) or (13) (hereinafter in this paragraph referred to as the "deduction-eligible amount"), the amount to be deducted and the details concerning the calculation of that amount is attached to the return under Article 72-25, paragraph (8) or (11), the proviso to Article 72-26, paragraph (1), or Article 72-28, paragraph (1) (including, where an amended return under Article 72-31, paragraph (2) or (3) that increases the amount deducted under paragraph (12) or (13), or a written request for reassessment under Article 20-9-3, paragraph (3), is submitted, that amended return or written request for reassessment). In this case, the deduction-eligible amount that serves as the basis for calculating the amount to be deducted under paragraph (12) or (13) is limited to the deduction-eligible amount stated in that document.
<sup>machine translation, not official</sup>

**第十七項**  株式会社民間資金等活用事業推進機構に対する第七十二条の二十一第一項の規定の適用については、平成二十九年四月一日から令和九年三月三十一日までの間に開始する各事業年度分の事業税に限り、同項中「との合計額」とあるのは、「との合計額から、当該合計額に、令和四年四月一日から令和五年三月三十一日までの間に開始する事業年度にあつては二十分の十七を、同年四月一日から令和六年三月三十一日までの間に開始する事業年度にあつては五分の四を、同年四月一日から令和七年三月三十一日までの間に開始する事業年度にあつては十分の七を、同年四月一日から令和八年三月三十一日までの間に開始する事業年度にあつては五分の三を、同年四月一日から令和九年三月三十一日までの間に開始する事業年度にあつては二分の一をそれぞれ乗じて得た金額をそれぞれ控除して得た額」とする。この場合において、同条第二項の規定は、適用しない。
<sup>suppl-3251-226/art-9/par-17 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-17</sup>
With respect to the application of Article 72-21, paragraph (1) to the Private Finance Initiative Promotion Corporation of Japan, limited to enterprise tax for each business year beginning during the period from April 1, 2017 through March 31, 2027, "the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years") the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year" in that paragraph is deemed to be replaced with "the amount obtained by deducting, from the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years") the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year, the amount obtained by multiplying that total amount by 17/20 for a business year beginning during the period from April 1, 2022 through March 31, 2023, 4/5 for a business year beginning during the period from April 1 of the same year through March 31, 2024, 7/10 for a business year beginning during the period from April 1 of the same year through March 31, 2025, 3/5 for a business year beginning during the period from April 1 of the same year through March 31, 2026, and 1/2 for a business year beginning during the period from April 1 of the same year through March 31, 2027, respectively". In this case, Article 72-21, paragraph (2) does not apply.
<sup>machine translation, not official</sup>

**第十八項**  原子力損害賠償・廃炉等支援機構法（平成二十三年法律第九十四号）第五十五条の三第一項に規定する廃炉等実施認定事業者が電気事業法第二条第一項第三号に規定する小売電気事業者又は同項第九号に規定する一般送配電事業者から原子力損害賠償・廃炉等支援機構法第五十五条の三第一項の規定による廃炉等積立金として積み立てる金銭に相当する金額の交付を受ける場合における第七十二条の十二第四号の各事業年度の収入金額は、平成二十九年四月一日から令和九年三月三十一日までの間に開始する各事業年度分の事業税に限り、第七十二条の二十四の二第一項の規定にかかわらず、同項の規定により算定した収入金額から政令で定める金額を控除した金額による。
<sup>suppl-3251-226/art-9/par-18 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-18</sup>
Where a certified business operator implementing decommissioning, etc. prescribed in Article 55-3, paragraph (1) of the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011) receives from a retail electricity business operator prescribed in Article 2, paragraph (1), item (iii) of the Electricity Business Act or a general electricity transmission and distribution utility prescribed in item (ix) of that paragraph payment of an amount equivalent to the money to be reserved as the decommissioning, etc. reserve fund under Article 55-3, paragraph (1) of the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act, the revenue for each business year referred to in Article 72-12, item (iv) is, limited to enterprise tax for each business year beginning during the period from April 1, 2017 through March 31, 2027, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.
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**第十九項**  電気供給業を行う法人が、電気事業法第九十七条第一項に規定する卸電力取引所を介して自らが供給を行つた電気の供給を受けて、当該電気の供給を行う場合における第七十二条の十二第四号の各事業年度の収入金額は、平成三十年四月一日から令和九年三月三十一日までの間に開始する各事業年度分の事業税に限り、第七十二条の二十四の二第一項の規定にかかわらず、同項の規定により算定した収入金額から政令で定める金額を控除した金額による。
<sup>suppl-3251-226/art-9/par-19 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-19</sup>
Where a corporation that conducts an electricity supply business receives, via the wholesale electricity exchange prescribed in Article 97, paragraph (1) of the Electricity Business Act, the supply of electricity that the corporation itself supplied, and supplies that electricity, the revenue for each business year referred to in Article 72-12, item (iv) is, limited to enterprise tax for each business year beginning during the period from April 1, 2018 through March 31, 2027, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.
<sup>machine translation, not official</sup>

**第二十項**  特定吸収分割会社（電気事業法等の一部を改正する法律（平成二十六年法律第七十二号）第一条による改正前の電気事業法第二条第一項第二号に規定する一般電気事業者又は同項第四号に規定する卸電気事業者であつた者であつて、平成二十七年六月二十四日から令和二年四月一日までの間（以下この項において「特定期間」という。）に会社法第七百五十七条の規定により吸収分割をする同法第七百五十八条第一号に規定する吸収分割会社をいう。以下この項において同じ。）又は特定吸収分割承継会社（特定期間内に同法第七百五十七条の規定により特定吸収分割会社からその事業に関して有する権利義務の全部又は一部を承継する会社であつて、電気事業法第二条第一項第二号に規定する小売電気事業、同項第八号に規定する一般送配電事業、同項第十号に規定する送電事業又は同項第十四号に規定する発電事業のいずれかを営む会社法第七百五十七条に規定する吸収分割承継会社（当該特定吸収分割会社がその設立の日から引き続き発行済株式の全部を有する株式会社に限る。）をいう。以下この項において同じ。）が、当該特定吸収分割会社と当該特定吸収分割承継会社との間で行う取引（特定吸収分割会社がその事業に関して有する権利義務の全部又は一部を二以上の特定吸収分割承継会社に承継させた場合には、それぞれの特定吸収分割承継会社との間で行う取引を含む。）のうち、電気の安定供給の確保のため必要なものとして総務省令で定めるものを行う場合における第七十二条の十二第四号の各事業年度の収入金額は、平成三十一年四月一日から令和十一年三月三十一日までの間に開始する各事業年度分の事業税に限り、第七十二条の二十四の二第一項の規定にかかわらず、同項の規定により算定した収入金額から政令で定める金額を控除した金額による。
<sup>suppl-3251-226/art-9/par-20 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-20</sup>
Where a specified absorption-type split company (meaning a person who was a general electricity utility prescribed in Article 2, paragraph (1), item (ii) or a wholesale electricity utility prescribed in item (iv) of that paragraph of the Electricity Business Act prior to its amendment by Article 1 of the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014), and who carries out an absorption-type split pursuant to Article 757 of the Companies Act during the period from June 24, 2015 through April 1, 2020 (hereinafter in this paragraph referred to as the "specified period"), being the absorption-type split company prescribed in Article 758, item (i) of that Act; the same applies hereinafter in this paragraph) or a specified absorption-type split successor company (meaning an absorption-type split successor company prescribed in Article 757 of the Companies Act that succeeds, within the specified period pursuant to Article 757 of the Companies Act, from the specified absorption-type split company all or part of the rights and obligations that the specified absorption-type split company has in relation to its business and that operates any of the retail electricity business prescribed in Article 2, paragraph (1), item (ii) of the Electricity Business Act, the general electricity transmission and distribution business prescribed in item (viii) of that paragraph, the power transmission business prescribed in item (x) of that paragraph or the power generation business prescribed in item (xiv) of that paragraph (limited to a stock company all of whose issued shares have been held continuously since its establishment by the specified absorption-type split company); the same applies hereinafter in this paragraph) carries out, among the transactions between the specified absorption-type split company and the specified absorption-type split successor company (including, where the specified absorption-type split company has caused two or more specified absorption-type split successor companies to succeed to all or part of its rights and obligations relating to its business, transactions with each of those specified absorption-type split successor companies), those specified by Order of the Ministry of Internal Affairs and Communications as necessary for ensuring a stable supply of electricity, the revenue for each business year referred to in Article 72-12, item (iv) is, limited to enterprise tax for each business year beginning during the period from April 1, 2019 through March 31, 2029, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.
<sup>machine translation, not official</sup>

**第二十一項**  電気事業法第二条第一項第九号に規定する一般送配電事業者（以下この項において「一般送配電事業者」という。）が原子力損害の賠償に関する法律（昭和三十六年法律第百四十七号）第二条第二項に規定する原子力損害の賠償に要する金銭に相当する金額として総務省令で定める金額及び電気事業法第百六条第一項に規定する原子力発電工作物の廃止に要する金銭に相当する金額として総務省令で定める金額を同法第二条第一項第十五号に規定する発電事業者で総務省令で定めるものに交付する場合又は同項第十一号の三に規定する配電事業者がこれらの金額を一般送配電事業者で総務省令で定めるものに交付する場合における第七十二条の十二第四号の各事業年度の収入金額は、令和二年四月一日から令和十二年三月三十一日までの間に開始する各事業年度分の事業税に限り、第七十二条の二十四の二第一項の規定にかかわらず、同項の規定により算定した収入金額から政令で定める金額を控除した金額による。
<sup>suppl-3251-226/art-9/par-21 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-21</sup>
Where a general electricity transmission and distribution utility prescribed in Article 2, paragraph (1), item (ix) of the Electricity Business Act (hereinafter in this paragraph referred to as a "general electricity transmission and distribution utility") pays to a power generation business operator prescribed in item (xv) of that paragraph that is specified by Order of the Ministry of Internal Affairs and Communications the amount specified by Order of the Ministry of Internal Affairs and Communications as the amount equivalent to the money required for compensation for nuclear damage prescribed in Article 2, paragraph (2) of the Act on Compensation for Nuclear Damage (Act No. 147 of 1961) and the amount specified by Order of the Ministry of Internal Affairs and Communications as the amount equivalent to the money required for the decommissioning of nuclear power generation structures prescribed in Article 106, paragraph (1) of the Electricity Business Act, or a distribution business operator prescribed in item (xi)-3 of that paragraph of the Electricity Business Act pays these amounts to a general electricity transmission and distribution utility specified by Order of the Ministry of Internal Affairs and Communications, the revenue for each business year referred to in Article 72-12, item (iv) is, limited to enterprise tax for each business year beginning during the period from April 1, 2020 through March 31, 2030, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.
<sup>machine translation, not official</sup>

**第二十二項**  特定吸収分割会社（令和二年八月十三日においてガス事業法第二条第五項に規定する一般ガス導管事業（以下この項において「一般ガス導管事業」という。）の用に供する導管の総体としての規模が同法第五十四条の二に規定する政令で定める規模以上であることその他同条に規定する政令で定める要件に該当する同法第二条第六項に規定する一般ガス導管事業者であつた者であつて、同日から令和四年四月一日までの間（以下この項において「特定期間」という。）に会社法第七百五十七条の規定により吸収分割をする同法第七百五十八条第一号に規定する吸収分割会社をいう。以下この項において同じ。）又は特定吸収分割承継会社（特定期間内に同法第七百五十七条の規定により特定吸収分割会社からその事業に関して有する権利義務の全部又は一部を承継する会社であつて、ガス事業法第二条第二項に規定するガス小売事業、一般ガス導管事業又は同条第九項に規定するガス製造事業のいずれかを営む会社法第七百五十七条に規定する吸収分割承継会社（当該特定吸収分割会社がその設立の日から引き続き発行済株式の全部を有する株式会社に限る。）をいう。以下この項において同じ。）が、当該特定吸収分割会社と当該特定吸収分割承継会社との間で行う取引（特定吸収分割会社がその事業に関して有する権利義務の全部又は一部を二以上の特定吸収分割承継会社に承継させた場合には、それぞれの特定吸収分割承継会社との間で行う取引を含む。）のうち、ガスの安定供給の確保のため必要なものとして総務省令で定めるものを行う場合における第七十二条の十二第四号の各事業年度の収入金額は、令和四年四月一日から令和九年三月三十一日までの間に開始する各事業年度分の事業税に限り、第七十二条の二十四の二第一項の規定にかかわらず、同項の規定により算定した収入金額から政令で定める金額を控除した金額による。
<sup>suppl-3251-226/art-9/par-22 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-22</sup>
Where a specified absorption-type split company (meaning a person who, as of August 13, 2020, was a general gas pipeline service operator prescribed in Article 2, paragraph (6) of the Gas Business Act that satisfies the requirements specified by the Cabinet Order prescribed in Article 54-2 of that Act, such as that the scale of the totality of pipelines used for the general gas pipeline service business prescribed in Article 2, paragraph (5) of that Act (hereinafter in this paragraph referred to as the "general gas pipeline service business") is equal to or more than the scale specified by the Cabinet Order prescribed in Article 54-2 of that Act, and who carries out an absorption-type split pursuant to Article 757 of the Companies Act during the period from that date through April 1, 2022 (hereinafter in this paragraph referred to as the "specified period"), being the absorption-type split company prescribed in Article 758, item (i) of that Act; the same applies hereinafter in this paragraph) or a specified absorption-type split successor company (meaning an absorption-type split successor company prescribed in Article 757 of the Companies Act that succeeds, within the specified period pursuant to Article 757 of the Companies Act, from the specified absorption-type split company all or part of the rights and obligations that the specified absorption-type split company has in relation to its business and that operates any of the gas retail business prescribed in Article 2, paragraph (2) of the Gas Business Act, the general gas pipeline service business, or the gas manufacturing business prescribed in Article 2, paragraph (9) of the Gas Business Act (limited to a stock company all of whose issued shares have been held continuously since its establishment by the specified absorption-type split company); the same applies hereinafter in this paragraph) carries out, among the transactions between the specified absorption-type split company and the specified absorption-type split successor company (including, where the specified absorption-type split company has caused two or more specified absorption-type split successor companies to succeed to all or part of its rights and obligations relating to its business, transactions with each of those specified absorption-type split successor companies), those specified by Order of the Ministry of Internal Affairs and Communications as necessary for ensuring a stable supply of gas, the revenue for each business year referred to in Article 72-12, item (iv) is, limited to enterprise tax for each business year beginning during the period from April 1, 2022 through March 31, 2027, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.
<sup>machine translation, not official</sup>

**第二十三項**  株式会社脱炭素化支援機構に対する第七十二条の二十一第一項及び第二項の規定の適用については、令和五年四月一日から令和十年三月三十一日までの間に開始する各事業年度分の事業税に限り、同条第一項中「資本金等の額と」とあるのは「資本金等の額から地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第三十六条の六の規定による政府の出資の金額を控除して得た額と」と、同条第二項中「出資金の額に」とあるのは「出資金の額から地球温暖化対策の推進に関する法律第三十六条の六の規定による政府の出資の金額を控除して得た額に」と、「出資金の額と」とあるのは「出資金の額から同法第三十六条の六の規定による政府の出資の金額を控除して得た額と」とする。
<sup>suppl-3251-226/art-9/par-23 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-23</sup>
With respect to the application of Article 72-21, paragraphs (1) and (2) to the Japan Green Investment Corporation for Carbon Neutrality, limited to enterprise tax for each business year beginning during the period from April 1, 2023 through March 31, 2028, "the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and" in paragraph (1) of that Article is deemed to be replaced with "the amount obtained by deducting the amount of the government's capital contribution under Article 36-6 of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998) from the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and", in paragraph (2) of that Article, "the amount of capital contributions, as of the last day of each business year, the amount of stated capital" with "the amount obtained by deducting the amount of the government's capital contribution under Article 36-6 of the Act on Promotion of Global Warming Countermeasures from the amount of capital contributions, as of the last day of each business year, the amount of stated capital", and "the amount of capital contributions, as of the last day of each business year." with "the amount obtained by deducting the amount of the government's capital contribution under Article 36-6 of that Act from the amount of capital contributions, as of the last day of each business year."
<sup>machine translation, not official</sup>

**第二十四項**  電気供給業を行う法人が広域的運営推進機関に対して電気事業法第二十八条の四十第一項第五号に掲げる業務に係る対価を支払い、かつ、広域的運営推進機関が収入金額に対する事業税を課される他の電気供給業を行う法人に対して当該対価に相当する金額を原資として電気の供給能力の確保に係る対価を支払う場合における当該業務に係る対価の支払をする法人の第七十二条の十二第四号の各事業年度の収入金額は、令和六年四月一日から令和九年三月三十一日までの間に開始する各事業年度分の事業税に限り、第七十二条の二十四の二第一項の規定にかかわらず、同項の規定により算定した収入金額から政令で定める金額を控除した金額による。
<sup>suppl-3251-226/art-9/par-24 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-24</sup>
Where a corporation that conducts an electricity supply business pays consideration for the operations listed in Article 28-40, paragraph (1), item (v) of the Electricity Business Act to the Organization for Cross-regional Coordination of Transmission Operators, Japan, and the Organization for Cross-regional Coordination of Transmission Operators, Japan pays consideration for securing electricity supply capacity, funded by an amount equivalent to that consideration, to another corporation that conducts an electricity supply business and is subject to enterprise tax on revenue, the revenue for each business year referred to in Article 72-12, item (iv) of the corporation that pays the consideration for those operations is, limited to enterprise tax for each business year beginning during the period from April 1, 2024 through March 31, 2027, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.
<sup>machine translation, not official</sup>

**第二十五項**  情報処理の促進に関する法律（昭和四十五年法律第九十号）第六十三条第二項第七号に規定する選定事業者に対する第七十二条の二十一第一項及び第二項の規定の適用については、情報処理の促進に関する法律及び特別会計に関する法律の一部を改正する法律（令和七年法律第三十号）の施行の日から令和八年十二月三十一日までの間に終了する各事業年度分の事業税に限り、同条第一項中「資本金等の額と」とあるのは「資本金等の額から情報処理の促進に関する法律及び特別会計に関する法律の一部を改正する法律（令和七年法律第三十号）の施行の日から令和八年六月三十日までの間（次項において「特定期間」という。）に独立行政法人情報処理推進機構から情報処理の促進に関する法律（昭和四十五年法律第九十号）第四十七条第一項第十三号に規定する取組資金（次項において「取組資金」という。）として出資を受けた金額に二分の一を乗じて得た金額を控除して得た額と」と、同条第二項中「出資金の額」とあるのは「出資金の額から特定期間に独立行政法人情報処理推進機構から取組資金として出資を受けた金額に二分の一を乗じて得た金額を控除して得た額」とする。
<sup>suppl-3251-226/art-9/par-25 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-25</sup>
With respect to the application of Article 72-21, paragraphs (1) and (2) to a selected business operator prescribed in Article 63, paragraph (2), item (vii) of the Act on Facilitation of Information Processing (Act No. 90 of 1970), limited to enterprise tax for each business year ending during the period from the effective date of the Act Partially Amending the Act on Facilitation of Information Processing and the Act on Special Accounts (Act No. 30 of 2025) through December 31, 2026, "the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and" in Article 72-21, paragraph (1) is deemed to be replaced with "the amount obtained by deducting from the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year the amount obtained by multiplying by one half the amount invested as initiative funds (meaning the initiative funds prescribed in Article 47, paragraph (1), item (xiii) of the Act on Facilitation of Information Processing (Act No. 90 of 1970); hereinafter in the following paragraph referred to as "initiative funds") by the Innovation Platform Agency, Japan during the period from the effective date of the Act Partially Amending the Act on Facilitation of Information Processing and the Act on Special Accounts (Act No. 30 of 2025) through June 30, 2026 (hereinafter in the following paragraph referred to as the "specified period"), and", and "the amount of capital contributions" in Article 72-21, paragraph (2) with "the amount obtained by deducting from the amount of capital contributions the amount obtained by multiplying by one half the amount invested as initiative funds by the Innovation Platform Agency, Japan during the specified period".
<sup>machine translation, not official</sup>

**第二十六項**  電気事業法第二条第一項第九号に規定する一般送配電事業者（以下この項において「一般送配電事業者」という。）が、他の一般送配電事業者又は同条第一項第十一号に規定する送電事業者であつて、同法第二十八条の四十八第一項に規定する広域系統整備計画に定める同条第二項第一号に掲げる電気工作物（同法第二条第一項第十八号に規定する電気工作物をいう。）の整備又は更新の実施（以下この項において「地域間連系線の整備等」という。）を行う者として総務省令で定めるものに対して、地域間連系線の整備等に必要な費用に相当する金額として総務省令で定める金額を支払う場合における当該支払をする一般送配電事業者の第七十二条の十二第四号の各事業年度の収入金額は、令和八年四月一日から令和十一年三月三十一日までの間に開始する各事業年度分の事業税に限り、第七十二条の二十四の二第一項の規定にかかわらず、同項の規定により算定した収入金額から政令で定める金額を控除した金額による。
<sup>suppl-3251-226/art-9/par-26 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-26</sup>
Where a general electricity transmission and distribution utility prescribed in Article 2, paragraph (1), item (ix) of the Electricity Business Act (hereinafter in this paragraph referred to as a "general electricity transmission and distribution utility") pays, to another general electricity transmission and distribution utility or a power transmission business operator prescribed in item (xi) of that paragraph, that is specified by Order of the Ministry of Internal Affairs and Communications as a person who carries out the development or renewal (hereinafter in this paragraph referred to as "development, etc. of interregional interconnection lines") of electric facilities (meaning electric facilities prescribed in Article 2, paragraph (1), item (xviii) of the Electricity Business Act) listed in Article 28-48, paragraph (2), item (i) of the Electricity Business Act that are provided for in the wide-area grid development plan prescribed in paragraph (1) of that Article, an amount specified by Order of the Ministry of Internal Affairs and Communications as the amount equivalent to the costs necessary for the development, etc. of interregional interconnection lines, the revenue for each business year referred to in Article 72-12, item (iv) of the general electricity transmission and distribution utility that makes that payment is, limited to enterprise tax for each business year beginning during the period from April 1, 2026 through March 31, 2029, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.
<sup>machine translation, not official</sup>

### 第九条の二（法人の事業税の税率の特例） — Special Provisions on the Tax Rate of Corporate Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2</sup>

**第一項**  租税特別措置法第六十八条第一項の規定に該当する法人の同項の規定に該当する各事業年度に係る所得割については、第七十二条の二十四の七第一項第二号中「各事業年度の所得のうち年四百万円を超える金額百分の四・九」とあるのは「各事業年度の所得のうち年四百万円を超え年十億円以下の金額百分の四・九各事業年度の所得のうち年十億円を超える金額百分の五・七」と、同条第五項第一号中「百分の四・九」とあるのは「百分の四・九（各事業年度の所得のうち年十億円を超える金額については、百分の五・七）」と、同条第六項中「第一項」とあるのは「第一項又は前項」と、「同項」とあるのは「第一項」と、「八百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と」とあるのは「八百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、「年十億円」とあるのは「十億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、前項第一号中「年十億円」とあるのは「十億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と」と、第七十二条の四十八第一項中「第七十二条の二十四の七第一項第三号」とあるのは「第七十二条の二十四の七第一項第二号」と、「年八百万円」とあるのは「年十億円」と、「もの又は同条第一項第二号に掲げる法人で各事業年度の所得の総額が年四百万円を超えるもの」とあるのは「もの」と、「同項第三号に掲げる」とあるのは「当該」とする。
<sup>suppl-3251-226/art-9-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2/par-1</sup>
With respect to the income levy relating to each business year that falls under Article 68, paragraph (1) of the Act on Special Measures Concerning Taxation of a corporation that falls under that paragraph, "the portion of the income for each business year that exceeds annual 4,000,000 yen 4.9/100" in Article 72-24-7, paragraph (1), item (ii) is deemed to be replaced with "the portion of the income for each business year that exceeds annual 4,000,000 yen but is annual 1,000,000,000 yen or less 4.9/100 the portion of the income for each business year that exceeds annual 1,000,000,000 yen 5.7/100"; "4.9/100" in paragraph (5), item (i) of that Article with "4.9/100 (5.7/100 for the portion of the income for each business year that exceeds annual 1,000,000,000 yen)"; in paragraph (6) of that Article, "paragraph (1)" with "paragraph (1) or the preceding paragraph", "that paragraph" with "paragraph (1)", "8,000,000 yen by the number of months in that business year and dividing by 12'" with "8,000,000 yen by the number of months in that business year and dividing by 12', and 'annual 1,000,000,000 yen' with 'the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing by 12', and in item (i) of the preceding paragraph 'annual 1,000,000,000 yen' with 'the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing by 12"; and in Article 72-48, paragraph (1), "Article 72-24-7, paragraph (1), item (iii)" with "Article 72-24-7, paragraph (1), item (ii)", "annual 8,000,000 yen" with "annual 1,000,000,000 yen", "or a corporation listed in item (ii) of that paragraph whose total income for each business year exceeds annual 4,000,000 yen" is deleted, and "listed in item (iii) of that paragraph" is replaced with "that".
<sup>machine translation, not official</sup>

### 第九条の二の二（法人の事業税の特定寄附金税額控除） — Specified Donation Tax Credit for Corporate Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2</sup>

**第一項**  法人税法第百二十一条第一項（同法第百四十六条第一項において準用する場合を含む。）の承認を受けている法人が、地域再生法の一部を改正する法律（平成二十八年法律第三十号）の施行の日から令和十年三月三十一日までの間に、地域再生法第八条第一項に規定する認定地方公共団体（以下この項において「認定地方公共団体」という。）に対して当該認定地方公共団体が行うまち・ひと・しごと創生寄附活用事業（当該認定地方公共団体が作成した同条第一項に規定する認定地域再生計画に記載されている同法第五条第四項第二号に規定するまち・ひと・しごと創生寄附活用事業をいう。）に関連する寄附金（その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。以下この項及び次項において「特定寄附金」という。）を支出した場合には、当該特定寄附金を支出した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。以下この項において「寄附金支出事業年度」という。）に係る第七十二条の二十五、第七十二条の二十六第一項ただし書、第七十二条の二十八又は第七十二条の三十一第二項若しくは第三項の規定により申告納付すべき事業税額から、当該寄附金支出事業年度において支出した特定寄附金の額（当該寄附金支出事業年度の法人税の所得の金額の計算上損金の額に算入されるものに限る。）の合計額（二以上の道府県において事務所又は事業所を有する法人にあつては、当該合計額を第七十二条の四十八第三項に規定する分割基準により按分して計算した金額）の百分の二十に相当する金額（以下この項において「控除額」という。）を控除するものとする。この場合において、当該法人の寄附金支出事業年度における控除額が、当該法人の当該寄附金支出事業年度の第七十二条の二十四の七第一項から第五項までの規定により計算した事業税額の百分の二十に相当する金額を超えるときは、その控除する金額は、当該百分の二十に相当する金額とする。
<sup>suppl-3251-226/art-9-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2/par-1</sup>
Where a corporation that has received approval under Article 121, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of that Act) makes, during the period from the effective date of the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) through March 31, 2028, a donation (excluding any donation in respect of which special benefits, such as the donor's exclusive use of facilities established by the donation, are found to accrue to the donor; hereinafter in this paragraph and the following paragraph referred to as a "specified donation") to a certified local government prescribed in Article 8, paragraph (1) of the Local Revitalization Act (hereinafter in this paragraph referred to as a "certified local government") in connection with a Town, People and Jobs Creation Donation Utilization Project carried out by that certified local government (meaning the Town, People and Jobs Creation Donation Utilization Project prescribed in Article 5, paragraph (4), item (ii) of that Act that is stated in the certified regional revitalization plan prescribed in Article 8, paragraph (1) of that Act that was created by that certified local government), an amount equivalent to 20 percent of the total amount of specified donations made in the business year including the day on which that specified donation was made (excluding the business year including the date of dissolution (excluding dissolution by merger) and each business year in liquidation; hereinafter in this paragraph referred to as the "donation business year") (limited to those included in the amount of deductible expenses in calculating the amount of income for corporation tax for that donation business year) (for a corporation that has offices or places of business in two or more prefectures, the amount calculated by apportioning that total amount on the apportionment basis prescribed in Article 72-48, paragraph (3)) (hereinafter in this paragraph referred to as the "amount of deduction") is to be deducted from the amount of enterprise tax to be filed and paid under Article 72-25, the proviso to Article 72-26, paragraph (1), Article 72-28, or Article 72-31, paragraph (2) or (3), for the donation business year. In this case, where the amount of deduction of the corporation for the donation business year exceeds an amount equivalent to 20 percent of the amount of enterprise tax of the corporation for that donation business year calculated under Article 72-24-7, paragraphs (1) through (5), the amount to be deducted is that amount equivalent to 20 percent.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、第七十二条の二十五、第七十二条の二十六第一項ただし書又は第七十二条の二十八の規定による申告書（前項の規定により控除を受ける金額を増加させる第七十二条の三十一第二項若しくは第三項の規定による修正申告書又は第二十条の九の三第三項の規定による更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に、前項の規定による控除の対象となる特定寄附金の額、控除を受ける金額及び当該金額の計算に関する明細を記載した総務省令で定める書類並びに当該書類に記載された寄附金が特定寄附金に該当することを証する書類として総務省令で定める書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除する金額の計算の基礎となる特定寄附金の額は、第七十二条の二十五、第七十二条の二十六第一項ただし書又は第七十二条の二十八の規定による申告書に添付されたこれらの書類に記載された特定寄附金の額を限度とする。
<sup>suppl-3251-226/art-9-2-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2/par-2</sup>
The preceding paragraph applies only where a document specified by Order of the Ministry of Internal Affairs and Communications stating the amount of specified donations subject to deduction under the preceding paragraph, the amount to be deducted and the details concerning the calculation of that amount, and a document specified by Order of the Ministry of Internal Affairs and Communications proving that the donations stated in that document fall under specified donations, are attached to the return under Article 72-25, the proviso to Article 72-26, paragraph (1), or Article 72-28 (including, where an amended return under Article 72-31, paragraph (2) or (3) that increases the amount deducted under the preceding paragraph, or a written request for reassessment under Article 20-9-3, paragraph (3), is submitted, that amended return or written request for reassessment). In this case, the amount of specified donations that serves as the basis for calculating the amount to be deducted under the preceding paragraph is limited to the amount of specified donations stated in those documents attached to the return under Article 72-25, the proviso to Article 72-26, paragraph (1), or Article 72-28.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用がある場合における第七十二条の二十四の十一第五項の規定の適用については、同項中「及び第一項の規定による事業税額」とあるのは「、第一項及び附則第九条の二の二第一項の規定による事業税額」と、「同条第一項」とあるのは「同項」と、「次に第一項の規定による」とあるのは「次に前条第一項の規定による控除及び第一項の規定による控除の順序に」とする。
<sup>suppl-3251-226/art-9-2-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2/par-3</sup>
In the application of Article 72-24-11, paragraph (5) in the case where paragraph (1) applies, "and paragraph (1)" in that paragraph is deemed to be replaced with ", paragraph (1) and Article 9-2-2, paragraph (1) of the Supplementary Provisions", "paragraph (1) of that Article" with "that paragraph", and "and then the deduction under paragraph (1)" with "and then, in the order of the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1)".
<sup>machine translation, not official</sup>

**第四項**  前三項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-9-2-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2/par-4</sup>
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第九条の三  〔削除 / repealed〕
<sup>suppl-3251-226/art-9-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-3</sup>

**第一項**  削除
<sup>suppl-3251-226/art-9-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-3/par-1</sup>

### 第九条の四（譲渡割の賦課徴収の特例等） — Special Provisions on the Assessment and Collection of the Transfer Levy, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-4</sup>

**第一項**  譲渡割の賦課徴収は、当分の間、附則第九条の十の規定を除くほか、第一章第二節から第十四節まで、第七十二条の八十四、第七十二条の八十八第二項後段及び第三項、第七十二条の九十、第七十二条の九十三並びに第七十二条の九十四の規定にかかわらず、国が、消費税の賦課徴収の例により、消費税の賦課徴収と併せて行うものとする。この場合において、国税通則法第七十一条第一項第一号の規定に基づき同法第五十八条第一項第一号イに規定する更正決定等（附則第九条の十一第二項において「更正決定等」という。）をすることができる期間については、譲渡割及び消費税は、同一の税目に属する国税とみなして、同法第七十一条第一項第一号の規定を適用するものとする。
<sup>suppl-3251-226/art-9-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-4/par-1</sup>
The assessment and collection of the transfer levy is, for the time being, except for the provisions of Article 9-10 of the Supplementary Provisions, notwithstanding Chapter I, Sections 2 through 14, Article 72-84, the latter part of Article 72-88, paragraph (2) and paragraph (3), Article 72-90, Article 72-93 and Article 72-94, to be carried out by the State, together with the assessment and collection of consumption tax, in accordance with the rules for the assessment and collection of consumption tax. In this case, with respect to the period during which pursuant to Article 71, paragraph (1), item (i) of the Act on General Rules for National Taxes, a reassessment or determination, etc. prescribed in Article 58, paragraph (1), item (i), (a) of that Act (referred to as "reassessment or determination, etc." in Article 9-11, paragraph (2) of the Supplementary Provisions) may be made, Article 71, paragraph (1), item (i) of that Act is to be applied by deeming the transfer levy and consumption tax to be national taxes belonging to the same tax category.
<sup>machine translation, not official</sup>

**第二項**  譲渡割に係る延滞税、利子税及び加算税（その賦課徴収について消費税の例によることとされる譲渡割について納付される延滞税及び利子税並びに課される加算税をいう。附則第九条の九において同じ。）は、譲渡割として、この条から附則第九条の十六までの規定を適用する。
<sup>suppl-3251-226/art-9-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-4/par-2</sup>
The delinquent tax, interest tax and penalty tax on the transfer levy (meaning the delinquent tax and interest tax paid, and the penalty tax imposed, on the transfer levy whose assessment and collection is governed by the rules for consumption tax; the same applies in Article 9-9 of the Supplementary Provisions) are, as the transfer levy, subject to the provisions of this Article through Article 9-16 of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第九条の五（譲渡割の申告の特例） — Special Provisions on the Filing of the Transfer Levy
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-5</sup>

**第一項**  譲渡割の申告は、当分の間、第一章第二節から第十四節まで、第七十二条の八十九、第七十二条の八十九の三第一項後段及び第二項から第十三項まで並びに第七百四十七条の二第一項第三号の規定にかかわらず、消費税の申告の例により、消費税の申告と併せて、税務署長にしなければならない。この場合において、第七十二条の八十七各項並びに第七十二条の八十八第一項及び第二項前段の規定による申告に係る第七十二条の八十七、第七十二条の八十八第一項及び第二項前段、第七十二条の八十九の二、第七十二条の八十九の三第一項前段並びに第七百六十二条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第七十二条の八十七第一項	第七十二条の七十八第二項各号に掲げる事業者の区分に応じ当該各号に定める場所の所在する道府県（以下この款において「譲渡割課税道府県」という。）の知事	税務署長
譲渡割課税道府県の知事	税務署長
第七十二条の八十七第二項及び第三項並びに第七十二条の八十八第一項及び第二項前段	譲渡割課税道府県の知事	税務署長
第七十二条の八十九の二第一項	、第七十二条の八十八第一項及び第二項並びに前条各項	並びに第七十二条の八十八第一項及び第二項
）は、前三条	）は、第七十二条の八十七又は第七十二条の八十八第一項若しくは第二項前段
、第七十二条の八十八第一項若しくは第二項又は前条各項	又は第七十二条の八十八第一項若しくは第二項
については、前三条	については、第七十二条の八十七並びに第七十二条の八十八第一項及び第二項前段
、地方税関係手続用電子情報処理組織（第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織をいう。次条において同じ。）を使用し、かつ、地方税共同機構（第三項及び次条第十二項において「機構」という。）を経由して行う方法により譲渡割課税道府県の知事（前条第二項の事業者にあつては、同項に規定する道府県知事。第三項及び次条において同じ。）に	あらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第三項において同じ。）とその申告をする事業者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として総務省令で定める方法により
第七十二条の八十九の二第三項	第七百六十二条第一号の機構	同項の国税庁
電子計算機（入出力装置を含む。）	電子計算機
同項に規定する譲渡割課税道府県の知事	税務署長
第七十二条の八十九の三第一項前段	前条第一項の	消費税法第四十六条の三第一項の規定の適用を受けている
電気通信回線の故障、災害その他の理由により地方税関係手続用電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書等を提出することができると認められる場合において、同項の規定を適用しないで納税申告書等を提出することについて同項に規定する譲渡割課税道府県の知事の承認を受けたときは、当該譲渡割課税道府県の知事	同項の規定によりその納税地を所轄する税務署長
同項の申告	前条第一項の申告
第七百六十二条第二号ロ（１）	第四項、第七十二条の八十九の二第一項及び第三項	第四項
<sup>suppl-3251-226/art-9-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-5/par-1</sup>
The filing of the transfer levy is, for the time being, notwithstanding Chapter I, Sections 2 through 14, Article 72-89, Article 72-89-3, paragraph (1), latter part and paragraphs (2) through (13), and Article 747-2, paragraph (1), item (iii), to be made to the district director, together with the filing of consumption tax, in accordance with the rules for the filing of consumption tax. In this case, with respect to the application of Article 72-87, Article 72-88, paragraph (1) and the former part of paragraph (2), Article 72-89-2, Article 72-89-3, paragraph (1), former part, and Article 762 relating to the filing under each paragraph of Article 72-87 and Article 72-88, paragraph (1) and the former part of paragraph (2), the phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the phrases set forth in the right-hand column of that table.
Article 72-87, paragraph (1)	governor of the prefecture in which the place specified in each item of Article 72-78, paragraph (2) according to the category of business operator listed in that item is located (hereinafter in this Subsection referred to as the "prefecture taxing the transfer levy")	district director
governor of the prefecture taxing the transfer levy	district director
Article 72-87, paragraphs (2) and (3) and Article 72-88, paragraph (1) and the former part of paragraph (2)	governor of the prefecture taxing the transfer levy	district director
Article 72-89-2, paragraph (1)	, Article 72-88, paragraphs (1) and (2), and the paragraphs of the preceding Article	, and Article 72-88, paragraphs (1) and (2)
) must, notwithstanding the preceding three Articles	) must, notwithstanding Article 72-87 and Article 72-88, paragraph (1) and the former part of paragraph (2)
, Article 72-88, paragraph (1) or (2) or the paragraphs of the preceding Article	or Article 72-88, paragraph (1) or (2)
pursuant to the preceding three Articles	pursuant to Article 72-87 or Article 72-88, paragraph (1) or the former part of paragraph (2)
to the governor of the prefecture taxing the transfer levy (in the case of a business operator referred to in paragraph (2) of the preceding Article, the prefectural governor prescribed in that paragraph; the same applies in paragraph (3) and the following Article) by a method of using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies in the following Article) and going via the Local Tax Joint Organization (referred to as "the Organization" in paragraph (3) and paragraph (12) of the following Article)	by a method specified by Order of the Ministry of Internal Affairs and Communications as a method using an electronic data processing system (meaning an electronic data processing system connecting, by a telecommunications line, a computer (including input-output devices; the same applies hereinafter in this paragraph and paragraph (3)) used by the National Tax Agency and a computer used by the business operator filing the return) for which notification has been given in advance to the district director
Article 72-89-2, paragraph (3)	the Organization referred to in Article 762, item (i)	the National Tax Agency under that paragraph
computer (including its input-output device)	computer
governor of the prefecture taxing the transfer levy prescribed in that paragraph	district director
Article 72-89-3, paragraph (1), former part	paragraph (1) of the preceding Article	subject to the application of Article 46-3, paragraph (1) of the Consumption Tax Act
where it is found difficult to use the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or any other reason, and it is found that a tax return, etc. can be filed without applying that paragraph, if the approval of the governor of the prefecture taxing the transfer levy prescribed in that paragraph has been received for filing a tax return, etc. without applying that paragraph, that governor of the prefecture taxing the transfer levy	the district director having jurisdiction over the place for tax payment pursuant to that paragraph
the filing under that paragraph	the return under paragraph (1) of the preceding Article
Article 762, item (ii), (b), (1)	and (4), Article 72-89-2, paragraphs (1) and (3)	and (4)
<sup>machine translation, not official</sup>

### 第九条の六（譲渡割の納付の特例等） — Special Provisions on the Payment of the Transfer Levy, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6</sup>

**第一項**  譲渡割の納税義務者は、当分の間、第一章第二節から第十四節まで及び第七十二条の八十九の規定にかかわらず、譲渡割を、消費税の納付の例により、消費税の納付と併せて国に納付しなければならない。この場合において、第七十二条の八十七各項及び第七十二条の八十八第一項の規定による納付については、これらの規定中「当該譲渡割課税道府県に」とあるのは、「国に」とする。
<sup>suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6/par-1</sup>
A person liable for the transfer levy must, for the time being, notwithstanding Chapter I, Sections 2 through 14 and Article 72-89, pay the transfer levy to the State, together with the payment of consumption tax, in accordance with the rules for the payment of consumption tax. In this case, with respect to payment under each paragraph of Article 72-87 and Article 72-88, paragraph (1), "to the prefecture taxing the transfer levy" in those provisions is deemed to be replaced with "to the State".
<sup>machine translation, not official</sup>

**第二項**  譲渡割及び消費税の納付があつた場合においては、その納付額を附則第九条の四又は前条の規定により併せて賦課され又は申告された譲渡割及び消費税の額にあん分した額に相当する譲渡割及び消費税の納付があつたものとする。
<sup>suppl-3251-226/art-9-6/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6/par-2</sup>
Where the transfer levy and consumption tax have been paid, the transfer levy and consumption tax are deemed to have been paid in amounts equal to the amount paid apportioned to the amounts of the transfer levy and consumption tax that were assessed or filed together pursuant to Article 9-4 of the Supplementary Provisions or the preceding Article.
<sup>machine translation, not official</sup>

**第三項**  国は、譲渡割の納付があつた場合においては、当該納付があつた月の翌々月の末日までに、政令で定めるところにより、譲渡割として納付された額を当該譲渡割に併せて納付された消費税の納税地所在の道府県に払い込むものとする。この場合において、当該払込みを受けた道府県は、当該払込みを受けた金額のうち他の道府県の譲渡割に係るものを当該他の道府県に支払うものとする。
<sup>suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6/par-3</sup>
Where the transfer levy has been paid, the State is, by the last day of the second month following the month in which the payment was made, as provided by Cabinet Order, to pay the amount paid as the transfer levy into the prefecture in which the place for tax payment of the consumption tax paid together with that transfer levy is located. In this case, the prefecture that received that payment is to pay to the other prefecture, out of the amount received, the portion relating to the transfer levy of that other prefecture.
<sup>machine translation, not official</sup>

**第四項**  前項の規定により国から払込みを受けた道府県が他の道府県に支払うべき金額と他の道府県から支払を受けるべき金額は、政令で定めるところにより、関係道府県間でそれぞれ相殺するものとする。
<sup>suppl-3251-226/art-9-6/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6/par-4</sup>
The amount that a prefecture that received payment from the State under the preceding paragraph is to pay to another prefecture and the amount that it is to receive from another prefecture are to be offset against each other between the relevant prefectures, as provided by Cabinet Order.
<sup>machine translation, not official</sup>

### 第九条の七（譲渡割の還付の特例等） — Special Provisions on the Refund of the Transfer Levy, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-7</sup>

**第一項**  譲渡割に係る還付金又は過誤納金の還付は、当分の間、第一章第二節から第十四節まで並びに第七十二条の八十八第二項後段及び第三項の規定にかかわらず、国が、消費税の還付の例により、消費税に係る還付金又は過誤納金（これらに加算すべき還付加算金を含む。次条及び附則第九条の十において「還付金等」という。）と併せて行わなければならない。
<sup>suppl-3251-226/art-9-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-7/par-1</sup>
The refund of refunds or overpayments or payments by mistake relating to the transfer levy must, for the time being, notwithstanding Chapter I, Sections 2 through 14 and the latter part of Article 72-88, paragraph (2) and paragraph (3), be made by the State, in accordance with the rules for the refund of consumption tax, together with refunds or overpayments or payments by mistake relating to consumption tax (including interest on refund to be added thereto; referred to as "refund, etc." in the following Article and Article 9-10 of the Supplementary Provisions).
<sup>machine translation, not official</sup>

### 第九条の八（譲渡割に係る還付金等の道府県への払込額からの控除等） — Deduction of Refunds, etc. Relating to the Transfer Levy from Amounts Paid into Prefectures, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8</sup>

**第一項**  国は、前条の規定により譲渡割に係る還付金等を還付した場合には、当該還付金等に相当する額を、当該譲渡割に係る附則第九条の六第三項に規定する道府県に同項の規定により払い込む譲渡割として納付された額で当該還付金等を還付した日の属する月に納付されたものの総額から控除するものとする。
<sup>suppl-3251-226/art-9-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-1</sup>
Where the State has refunded refunds, etc. relating to the transfer levy pursuant to the preceding Article, it is to deduct an amount equivalent to those refunds, etc. from the total amount paid as the transfer levy, which is to be paid into the prefecture prescribed in Article 9-6, paragraph (3) of the Supplementary Provisions pursuant to that paragraph, that was paid in the month including the day on which those refunds, etc. were refunded.
<sup>machine translation, not official</sup>

**第二項**  譲渡割として納付された額の総額から前項の規定によりその相当額が控除された還付金等について返納があつた場合その他政令で定める事由が生じた場合には、当該返納があつた額その他政令で定める額に相当する額を、附則第九条の六第三項の規定により当該道府県に払い込む譲渡割として納付された額で当該返納があつた又は政令で定める事由が生じた日の属する月に納付されたものの総額に加算するものとする。
<sup>suppl-3251-226/art-9-8/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-2</sup>
Where refunds, etc. for which the equivalent amount has been deducted from the total amount paid as the transfer levy pursuant to the preceding paragraph are returned, or any other cause specified by Cabinet Order arises, an amount equivalent to the amount returned or any other amount specified by Cabinet Order is to be added to the total amount paid as the transfer levy, which is to be paid into that prefecture pursuant to Article 9-6, paragraph (3) of the Supplementary Provisions, that was paid in the month including the day on which the return was made or the cause specified by Cabinet Order arose.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定により控除すべき還付金等に相当する額が、当該還付金等を還付した日の属する月に譲渡割として納付された額の総額（同月に前項の規定による加算すべき額がある場合にあつては、これを加算した額）を超える場合で、同月に第七十二条の百三第三項の規定により当該道府県に払い込むべき貨物割として納付された額があるときは、当該超える額を同月に当該貨物割として納付された額の総額から控除するものとする。この場合において、控除しきれなかつた額があるときは、当該控除しきれなかつた額に相当する還付金等をその翌月に還付したものとみなして、第一項の規定を適用する。
<sup>suppl-3251-226/art-9-8/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-3</sup>
If the amount equivalent to the refunds, etc. to be deducted pursuant to paragraph (1) exceeds the total amount paid as the transfer levy in the month including the day on which those refunds, etc. were refunded (where there is an amount to be added pursuant to the preceding paragraph in that month, the amount including that addition), and there is, in that month, an amount paid as the cargo levy that is to be paid into that prefecture pursuant to Article 72-103, paragraph (3), the excess amount is to be deducted from the total amount paid as the cargo levy in that month. In this case, if there is an amount that could not be fully deducted, paragraph (1) applies by deeming that refunds, etc. equivalent to the amount that could not be fully deducted were refunded in the following month.
<sup>machine translation, not official</sup>

**第四項**  第一項の規定により控除すべき還付金等に相当する額が、当該還付金等を還付した日の属する月に譲渡割として納付された額の総額（同月に第二項の規定による加算すべき額がある場合にあつては、これを加算した額）を超える場合で、同月に第七十二条の百三第三項の規定により当該道府県に払い込むべき貨物割として納付された額がないときは、当該超える額に相当する還付金等をその翌月に還付したものとみなして、第一項の規定を適用する。
<sup>suppl-3251-226/art-9-8/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-4</sup>
If the amount equivalent to the refunds, etc. to be deducted pursuant to paragraph (1) exceeds the total amount paid as the transfer levy in the month including the day on which those refunds, etc. were refunded (where there is an amount to be added pursuant to paragraph (2) in that month, the amount including that addition), and there is no amount paid as the cargo levy in that month that is to be paid into that prefecture pursuant to Article 72-103, paragraph (3), paragraph (1) applies by deeming that refunds, etc. equivalent to the excess amount were refunded in the following month.
<sup>machine translation, not official</sup>

**第五項**  その月に附則第九条の六第三項の規定により当該道府県に払い込むべき譲渡割として納付された額（第一項又は第二項の規定による控除し、又は加算すべき額がある場合にあつては、当該控除又は加算をした後の額）がある場合（同月に第七十二条の百三第三項の規定により当該道府県に払い込むべき貨物割として納付された額がある場合を除く。）における第七十二条の百五第三項の規定の適用については、同項中「当該超える額に相当する還付金等」とあるのは、「当該超える額を、同月に附則第九条の六第三項の規定により当該道府県に払い込むべき譲渡割として納付された額の総額から控除するものとする。この場合において、控除しきれなかつた額があるときは、当該控除しきれなかつた額に相当する還付金等」とする。
<sup>suppl-3251-226/art-9-8/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-5</sup>
In the application of Article 72-105, paragraph (3) where there is, in that month, an amount paid as the transfer levy that is to be paid into that prefecture pursuant to Article 9-6, paragraph (3) of the Supplementary Provisions (where there is an amount to be deducted or added pursuant to paragraph (1) or (2), the amount after that deduction or addition) (excluding the case where there is, in that month, an amount paid as the cargo levy that is to be paid into that prefecture pursuant to Article 72-103, paragraph (3)), "refunds, etc. equivalent to the excess amount" in Article 72-105, paragraph (3) is deemed to be replaced with "the excess amount is to be deducted from the total amount paid as the transfer levy in that month that is to be paid into that prefecture pursuant to Article 9-6, paragraph (3) of the Supplementary Provisions. In this case, if there is an amount that could not be fully deducted, refunds, etc. equivalent to the amount that could not be fully deducted".
<sup>machine translation, not official</sup>

### 第九条の九（譲渡割に係る延滞税等の計算の特例） — Special Provisions on the Calculation of Delinquent Tax, etc. Relating to the Transfer Levy
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-9</sup>

**第一項**  譲渡割に係る延滞税、利子税及び加算税並びに消費税に係る延滞税、利子税及び加算税並びにこれらの延滞税及び利子税の免除に係る金額（以下この条において「延滞税等」という。）の計算については、譲渡割及び消費税の合算額により行い、算出された延滞税等をその計算の基礎となつた譲渡割及び消費税の額に按分した額に相当する金額を譲渡割又は消費税に係る延滞税等の額とする。
<sup>suppl-3251-226/art-9-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-9/par-1</sup>
The calculation of the delinquent tax, interest tax and penalty tax on the transfer levy, the delinquent tax, interest tax and penalty tax on consumption tax, and the amounts relating to exemption from those delinquent tax and interest tax (hereinafter in this Article referred to as "delinquent tax, etc.") is to be made on the aggregate of the transfer levy and consumption tax, and the amount equivalent to the calculated delinquent tax, etc. apportioned to the amounts of the transfer levy and consumption tax that formed the basis of the calculation is the amount of delinquent tax, etc. on the transfer levy or consumption tax.
<sup>machine translation, not official</sup>

**第二項**  譲渡割及び消費税に係る還付加算金の計算については、譲渡割及び消費税に係る還付金又は過誤納金の合算額により行い、算出された還付加算金をその計算の基礎となつた譲渡割及び消費税に係る還付金又は過誤納金の額に按分した額に相当する金額を譲渡割又は消費税に係る還付加算金の額とする。
<sup>suppl-3251-226/art-9-9/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-9/par-2</sup>
The calculation of interest on refund relating to the transfer levy and consumption tax is to be made on the aggregate of the refunds or overpayments or payments by mistake relating to the transfer levy and consumption tax, and the amount equivalent to the calculated interest on refund apportioned to the amounts of the refunds or overpayments or payments by mistake relating to the transfer levy and consumption tax that formed the basis of the calculation is the amount of interest on refund relating to the transfer levy or consumption tax.
<sup>machine translation, not official</sup>

**第三項**  前二項の規定により譲渡割及び消費税に係る延滞税等及び還付加算金の計算をする場合の端数計算は、譲渡割及び消費税を一の税とみなして、これを行う。
<sup>suppl-3251-226/art-9-9/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-9/par-3</sup>
When the delinquent tax, etc. and interest on refund relating to the transfer levy and consumption tax are calculated pursuant to the preceding two paragraphs, the calculation of fractions is to be made by deeming the transfer levy and consumption tax to be a single tax.
<sup>machine translation, not official</sup>

### 第九条の十（譲渡割に係る充当等の特例） — Special Provisions on Appropriation, etc. Relating to the Transfer Levy
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10</sup>

**第一項**  国税通則法第五十七条の規定は、次の各号のいずれかに該当する還付金等については適用しない。ただし、附則第九条の四の規定により併せて更正され若しくは決定され又は附則第九条の五の規定により併せて申告された譲渡割及び消費税に係る還付金をその額の計算の基礎とされた課税期間（第七十二条の七十八第三項に規定する課税期間をいう。次条第二項において同じ。）の譲渡割及び消費税で納付すべきこととなつているものに充当する場合は、この限りでない。
<sup>suppl-3251-226/art-9-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-1</sup>
The provisions of Article 57 of the Act on General Rules for National Taxes do not apply to refunds, etc. falling under any of the following items; provided, however, that this does not apply where the refund relating to the transfer levy and consumption tax that were reassessed or determined together pursuant to Article 9-4 of the Supplementary Provisions or filed together pursuant to Article 9-5 of the Supplementary Provisions is appropriated to the transfer levy and consumption tax that are payable for the taxable period (meaning the taxable period prescribed in Article 72-78, paragraph (3); the same applies in paragraph (2) of the following Article) that formed the basis for calculating the amount of that refund.
<sup>machine translation, not official</sup>

  **一**  附則第九条の四の規定により併せて更正され若しくは決定され若しくは附則第九条の五の規定により併せて申告され又は附則第九条の六の規定により併せて納付された譲渡割及び消費税に係る還付金等の還付を受けるべき者につき納付すべきこととなつている国税がある場合における当該還付金等
  <sup>suppl-3251-226/art-9-10/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-1/item-1</sup>
  refunds, etc. where there is national tax that is payable by the person entitled to receive a refund, etc. relating to the transfer levy and consumption tax that were reassessed or determined together pursuant to Article 9-4 of the Supplementary Provisions, filed together pursuant to Article 9-5 of the Supplementary Provisions, or paid together pursuant to Article 9-6 of the Supplementary Provisions;
  <sup>machine translation, not official</sup>

  **二**  国税に係る還付金等（前号に該当するものを除く。）の還付を受けるべき者につき附則第九条の四又は第九条の五の規定により併せて賦課され又は申告された譲渡割及び消費税で納付すべきこととなつているもの（次項及び第三項において「未納譲渡割等」という。）がある場合における当該還付金等
  <sup>suppl-3251-226/art-9-10/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-1/item-2</sup>
  refunds, etc. relating to national tax (excluding those falling under the preceding item) where there is transfer levy and consumption tax that is payable (referred to as "unpaid transfer levy, etc." in paragraphs (2) and (3)) by the person entitled to receive the refund, etc. and that was assessed or filed together pursuant to Article 9-4 or Article 9-5 of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

**第二項**  前項第一号に規定する場合にあつては、同号の還付金等の還付を受けるべき者は、当該還付をすべき国税局長又は税務署長に対し、当該還付金等（未納譲渡割等又は納付すべきこととなつているその他の国税に係る金額に相当する額を限度とする。）により未納譲渡割等又は納付すべきこととなつているその他の国税を納付することを委託したものとみなす。
<sup>suppl-3251-226/art-9-10/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-2</sup>
In the case prescribed in item (i) of the preceding paragraph, the person entitled to receive the refunds, etc. in that item is deemed to have entrusted the regional commissioner or district director who is to make the refund with payment of the unpaid transfer levy, etc. or the other national tax that is payable by means of those refunds, etc. (limited to the amount equivalent to the amount relating to the unpaid transfer levy, etc. or the other national tax that is payable).
<sup>machine translation, not official</sup>

**第三項**  第一項第二号に規定する場合にあつては、同号の還付金等の還付を受けるべき者は、当該還付をすべき国税局長又は税務署長に対し、当該還付金等（未納譲渡割等に係る金額に相当する額を限度とする。）により未納譲渡割等を納付することを委託したものとみなす。
<sup>suppl-3251-226/art-9-10/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-3</sup>
In the case prescribed in paragraph (1), item (ii), the person entitled to receive the refunds, etc. in that item is deemed to have entrusted the regional commissioner or district director who is to make the refund with payment of the unpaid transfer levy, etc. by means of those refunds, etc. (limited to the amount equivalent to the amount relating to the unpaid transfer levy, etc.).
<sup>machine translation, not official</sup>

**第四項**  前二項の規定が適用される場合には、これらの規定の委託をするのに適することとなつた時として政令で定める時に、その委託納付に相当する額の還付及び納付があつたものとみなす。
<sup>suppl-3251-226/art-9-10/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-4</sup>
Where the preceding two paragraphs apply, an amount equivalent to the entrusted payment is deemed to have been refunded and paid at the time specified by Cabinet Order as the time at which it has become appropriate to make the entrustment under those provisions.
<sup>machine translation, not official</sup>

**第五項**  第二項又は第三項の規定が適用される場合には、これらの規定による納付をした国税局長又は税務署長は、遅滞なく、その旨をこれらの規定により委託したものとみなされた者に通知しなければならない。
<sup>suppl-3251-226/art-9-10/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-5</sup>
Where paragraph (2) or (3) applies, the regional commissioner or district director who made the payment under those provisions must, without delay, notify the person deemed to have entrusted the payment under those provisions to that effect.
<sup>machine translation, not official</sup>

### 第九条の十一（譲渡割に係る処分に関する不服審査等の特例） — Special Provisions on Appeals, etc. Concerning Dispositions Relating to the Transfer Levy
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-11</sup>

**第一項**  附則第九条の四第一項の規定により税務署長が消費税の賦課徴収の例により消費税と併せて賦課徴収を行う譲渡割に関する処分は、不服申立て及び訴訟については、国税に関する法律に基づく処分とみなして、国税通則法第八章の規定を適用する。この場合において、同法第八十五条第一項中「消費税」とあるのは「消費税、地方消費税の譲渡割」と、同法第八十六条第一項中「消費税」とあるのは「消費税、地方消費税の譲渡割」と、「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、同法第百五条第二項中「処分に係る国税」とあるのは「処分に係る国税若しくは地方消費税の譲渡割」と、同条第三項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、同条第四項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、「当該国税」とあるのは「当該国税若しくは地方消費税の譲渡割」と、同条第五項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、同条第六項中「処分に係る国税」とあるのは「処分に係る国税若しくは地方消費税の譲渡割」とする。
<sup>suppl-3251-226/art-9-11/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-11/par-1</sup>
A disposition concerning the transfer levy for which the district director carries out assessment and collection, together with consumption tax, in accordance with the rules for the assessment and collection of consumption tax pursuant to Article 9-4, paragraph (1) of the Supplementary Provisions is, with respect to appeals and litigation, deemed to be a disposition based on the laws relating to national taxes, and Chapter VIII of the Act on General Rules for National Taxes applies. In this case, in Article 85, paragraph (1) of that Act, "consumption tax" is deemed to be replaced with "consumption tax, the transfer levy of local consumption tax"; in Article 86, paragraph (1) of that Act, "consumption tax" with "consumption tax, the transfer levy of local consumption tax" and "the national tax to which the disposition pertains" with "the national tax or the transfer levy of local consumption tax to which the disposition pertains"; in Article 105, paragraph (2) of that Act, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; in paragraph (3) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; in paragraph (4) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition" and "that national tax" with "that national tax or the transfer levy of local consumption tax"; in paragraph (5) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; and in paragraph (6) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition".
<sup>machine translation, not official</sup>

**第二項**  前項の規定により国税に関する法律に基づく処分とみなされた処分に係る譲渡割又は消費税に係る更正決定等について不服申立てがされている場合において、当該譲渡割又は消費税と納税義務者及び課税期間が同一である他の消費税又は譲渡割についてされた更正決定等があるときは、国税通則法第九十条第一項若しくは第二項、第百四条第二項又は第百十五条第一項第二号の規定の適用については、当該他の消費税又は譲渡割についてされた更正決定等は、当該譲渡割又は消費税の同法第十九条第一項に規定する課税標準等又は税額等についてされた他の更正決定等とみなす。
<sup>suppl-3251-226/art-9-11/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-11/par-2</sup>
Where an appeal has been filed concerning a reassessment or determination, etc. relating to the transfer levy or consumption tax of a disposition deemed under the preceding paragraph to be a disposition based on the laws relating to national taxes, and there is a reassessment or determination, etc. made concerning other consumption tax or transfer levy for which the person liable for tax and the taxable period are the same as those of that transfer levy or consumption tax, then, for the application of Article 90, paragraph (1) or (2), Article 104, paragraph (2) or Article 115, paragraph (1), item (ii) of the Act on General Rules for National Taxes, the reassessment or determination, etc. made concerning that other consumption tax or transfer levy is deemed to be another reassessment or determination, etc. made concerning the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act of that transfer levy or consumption tax.
<sup>machine translation, not official</sup>

### 第九条の十二（譲渡割に係る犯則事件の調査及び処分の特例） — Special Provisions on the Investigation and Disposition of Criminal Tax Cases Relating to the Transfer Levy
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-12</sup>

**第一項**  譲渡割に関する犯則事件については、当分の間、第一章第十六節の規定（これらの規定に係る罰則を含む。）にかかわらず、間接国税以外の国税に関する犯則事件とみなして、国税通則法第十一章の規定（これらの規定に係る罰則を含む。）を適用する。
<sup>suppl-3251-226/art-9-12/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-12/par-1</sup>
With respect to criminal tax cases concerning the transfer levy, for the time being, notwithstanding Chapter I, Section 16 (including the penal provisions pertaining to those provisions), they are deemed to be criminal tax cases concerning national taxes other than indirect national taxes, and Chapter XI of the Act on General Rules for National Taxes (including the penal provisions pertaining to those provisions) applies.
<sup>machine translation, not official</sup>

### 第九条の十三（譲渡割の賦課徴収又は申告納付に関する報告等） — Reports, etc. Concerning the Assessment and Collection or the Filing and Payment of the Transfer Levy
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-13</sup>

**第一項**  税務署長は、政令で定めるところにより、道府県知事に対し、譲渡割の申告の件数、譲渡割額、譲渡割に係る滞納の状況その他必要な事項を報告するものとする。
<sup>suppl-3251-226/art-9-13/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-13/par-1</sup>
The district director is, as provided by Cabinet Order, to report to the prefectural governor the number of filings of the transfer levy, the amount of the transfer levy, the status of delinquency concerning the transfer levy, and other necessary matters.
<sup>machine translation, not official</sup>

**第二項**  道府県知事は、税務署長に対し、必要があると認める事項を示して、当該税務署長に係る譲渡割の賦課徴収又は申告納付に関する事項について、これらに関する書類を閲覧し、又は記録することを請求することができる。この場合において、当該請求に理由があると認めるときは、税務署長は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
<sup>suppl-3251-226/art-9-13/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-13/par-2</sup>
A prefectural governor may, by indicating to a district director the matters that the governor finds necessary, request to inspect or record documents relating to the assessment and collection or the filing and payment of the transfer levy relating to that district director. In this case, if the district director finds that the request is well-founded, the district director is to allow the prefectural governor or the staff members designated by the governor to inspect or record the relevant documents.
<sup>machine translation, not official</sup>

**第三項**  税務署長は、譲渡割の賦課徴収を行うため必要があるときは、道府県知事及び市町村長に対し、当該事務に関し参考となるべき資料又は情報の提供その他の協力を求めることができる。
<sup>suppl-3251-226/art-9-13/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-13/par-3</sup>
When necessary for carrying out the assessment and collection of the transfer levy, a district director may request prefectural governors and mayors of municipalities to provide materials or information that would serve as a reference concerning that work, and to provide other cooperation.
<sup>machine translation, not official</sup>

### 第九条の十四（譲渡割に係る徴収取扱費の支払） — Payment of Collection Handling Fees Relating to the Transfer Levy
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-14</sup>

**第一項**  道府県は、国が譲渡割の賦課徴収に関する事務を行うために要する費用を補償するため、政令で定めるところにより、徴収取扱費を国に支払わなければならない。
<sup>suppl-3251-226/art-9-14/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-14/par-1</sup>
A prefecture must, as provided by Cabinet Order, pay a collection handling fee to the State in order to compensate for the costs required for the State to carry out the work concerning the assessment and collection of the transfer levy.
<sup>machine translation, not official</sup>

**第二項**  国は、政令で定めるところにより、前項の徴収取扱費の算定に関し必要な事項を道府県知事に通知しなければならない。
<sup>suppl-3251-226/art-9-14/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-14/par-2</sup>
The national government must notify the prefectural governor, as provided by Cabinet Order, of the matters necessary for calculating the collection handling fee under the preceding paragraph.
<sup>machine translation, not official</sup>

**第三項**  道府県知事は、前項の規定による通知があつた場合においては、その通知があつた日から三十日以内に、第一項の徴収取扱費を支払うものとする。
<sup>suppl-3251-226/art-9-14/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-14/par-3</sup>
If the prefectural governor has received the notification under the preceding paragraph, the governor is to pay the collection handling fee under paragraph (1) within 30 days from the date of that notification.
<sup>machine translation, not official</sup>

### 第九条の十五（地方消費税の清算等の特例） — Special Provisions on the Settlement, etc. of Local Consumption Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-15 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-15</sup>

**第一項**  第七十二条の百十四から第七十二条の百十六までの規定の適用については、当分の間、第七十二条の百十四第一項中「納付された譲渡割額に相当する額及び第七十二条の百三第三項の規定により払い込まれた貨物割の納付額」とあるのは「第七十二条の百三第三項の規定により払い込まれた貨物割の納付額及び附則第九条の六第三項前段の規定により払い込まれた譲渡割の納付額から同項後段の規定により他の道府県に支払うべき金額に相当する額を減額し、他の道府県から支払を受けるべき金額に相当する額を加算して得た額」と、「前条第一項」とあるのは「前条第一項及び附則第九条の十四第一項」と、第七十二条の百十五第一項中「第七十二条の百十三第一項」とあるのは「第七十二条の百十三第一項及び附則第九条の十四第一項」とする。
<sup>suppl-3251-226/art-9-15/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-15/par-1</sup>
With respect to the application of Article 72-114 through Article 72-116, for the time being, in Article 72-114, paragraph (1), "the amount equivalent to the transfer levy amount paid to that prefecture and the amount of the cargo levy payments remitted under Article 72-103, paragraph (3)" is deemed to be replaced with "the amount of the cargo levy payments remitted under Article 72-103, paragraph (3), and the amount obtained by deducting from the amount of the transfer levy payments remitted under the former part of Article 9-6, paragraph (3) of the Supplementary Provisions the amount equivalent to the sum to be paid to other prefectures under the latter part of that paragraph, and adding the amount equivalent to the sum to be received from other prefectures", and "paragraph (1) of the preceding Article" with "paragraph (1) of the preceding Article and Article 9-14, paragraph (1) of the Supplementary Provisions"; and in Article 72-115, paragraph (1), "Article 72-113, paragraph (1)" with "Article 72-113, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第九条の十六（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-9-16 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-16</sup>

**第一項**  附則第九条の四から前条までに定めるもののほか、これらの規定に規定する譲渡割の賦課徴収等の特例の実施のための手続その他必要な事項は、政令で定める。
<sup>suppl-3251-226/art-9-16/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-16/par-1</sup>
Beyond what is provided for in Article 9-4 through the preceding Article of the Supplementary Provisions, procedures for implementing the special provisions on the assessment and collection, etc. of the transfer levy provided for in those provisions and other necessary matters are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十条（不動産取得税の非課税） — Exemption from Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10</sup>

**第一項**  道府県は、預金保険法附則第七条第一項第一号に規定する協定銀行が、同項に規定する協定の定めにより同法附則第八条第一項第一号に規定する内閣総理大臣のあつせんを受けて行う同法附則第七条第一項に規定する破綻金融機関等の同法第二条第十三項に規定する事業の譲受け等若しくは同法第百二十六条の三十四第一項に規定する特定事業譲受け等又は同法附則第八条第一項第二号に規定する預金保険機構の委託（同法附則第十条第一項第一号及び第三号に掲げる場合に係るものに限る。）を受けて行う資産の買取りにより不動産を取得した場合には、当該あつせん又は当該委託の申出が平成十三年四月一日から令和九年三月三十一日までの間に行われたときに限り、第七十三条の二第一項の規定にかかわらず、当該不動産の取得に対しては、不動産取得税を課することができない。
<sup>suppl-3251-226/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-1</sup>
A prefecture may not impose real property acquisition tax, notwithstanding Article 73-2, paragraph (1), on the acquisition of real property by an agreement bank prescribed in Article 7, paragraph (1), item (i) of the Supplementary Provisions of the Deposit Insurance Act through the receipt of a transfer of business, etc. (prescribed in Article 2, paragraph (13) of that Act) of a failed financial institution, etc. prescribed in Article 7, paragraph (1) of the Supplementary Provisions of that Act, or a specified receipt of a transfer of business, etc. prescribed in Article 126-34, paragraph (1) of that Act, that the agreement bank carries out under the terms of the agreement prescribed in Article 7, paragraph (1) of the Supplementary Provisions of that Act with the mediation of the Prime Minister prescribed in Article 8, paragraph (1), item (i) of the Supplementary Provisions of that Act, or through the purchase of assets that the agreement bank carries out upon entrustment by the Deposit Insurance Corporation prescribed in Article 8, paragraph (1), item (ii) of the Supplementary Provisions of that Act (limited to cases falling under Article 10, paragraph (1), items (i) and (iii) of the Supplementary Provisions of that Act), but only where that mediation or the offer of that entrustment is made during the period from April 1, 2001 through March 31, 2027.
<sup>machine translation, not official</sup>

**第二項**  道府県は、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項に規定する旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項に規定する新会社又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社（以下この項において「旅客会社等」という。）が、平成九年四月一日から令和十三年三月三十一日までの間に、全国新幹線鉄道整備法第八条の規定により昭和四十八年十一月十三日に運輸大臣が建設の指示を行つた同法第四条第一項に規定する建設線（当該建設線の全部又は一部の区間について同法附則第九項の規定により国土交通大臣が同法附則第六項第一号に規定する新幹線鉄道規格新線の建設の指示を行つた場合には、当該新幹線鉄道規格新線を含む。以下この項において「建設線」という。）の全部又は一部の区間の営業を開始し、かつ、当該指示に係る建設線の区間のうち当該営業を開始した区間の全部又は一部とその両端が同一である当該旅客会社等の営業路線の全部又は一部の区間で政令で定めるものの全部又は一部について鉄道事業法第二十八条の二第一項の規定による届出をして鉄道事業を廃止した場合において、当該廃止された鉄道事業による輸送に代わる輸送の確保のため必要となる鉄道事業を経営しようとする同法第七条第一項に規定する鉄道事業者で政令で定めるものが当該旅客会社等から当該廃止された鉄道事業に係る営業路線の区間の全部又は一部に係る不動産で政令で定めるものの譲渡を受けたときにおける当該不動産の取得に対しては、当該取得が平成二十八年四月一日から令和十三年三月三十一日までの間に行われたときに限り、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。
<sup>suppl-3251-226/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-2</sup>
A prefecture may not impose real property acquisition tax, notwithstanding Article 73-2, paragraph (1), on the acquisition of real property in the case where, if a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company, a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (hereinafter in this paragraph referred to as a "passenger railway company, etc.") has, during the period from April 1, 1997 through March 31, 2031, commenced operation of all or part of a section of a construction line prescribed in Article 4, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act for which the Minister of Transport gave an instruction for construction on November 13, 1973 pursuant to Article 8 of that Act (including, where the Minister of Land, Infrastructure, Transport and Tourism has given an instruction for construction of a new line of Shinkansen railway standard prescribed in Article 6, item (i) of the Supplementary Provisions of that Act for all or part of a section of that construction line pursuant to Article 9 of the Supplementary Provisions of that Act, that new line of Shinkansen railway standard; hereinafter in this paragraph referred to as a "construction line"), and has discontinued the railway business, by filing a notification under Article 28-2, paragraph (1) of the Railway Business Act, for all or part of a section, specified by Cabinet Order, of the business line of that passenger railway company, etc. whose two ends are the same as those of all or part of the section for which operation was commenced out of the sections of the construction line pertaining to that instruction, a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act, specified by Cabinet Order, that intends to operate a railway business that becomes necessary to secure transport in place of the transport by the discontinued railway business has received from that passenger railway company, etc. the transfer of real property, specified by Cabinet Order, relating to all or part of the section of the business line relating to the discontinued railway business, but only where that acquisition is made during the period from April 1, 2016 through March 31, 2031.
<sup>machine translation, not official</sup>

**第三項**  道府県は、保険業法附則第一条の二の三第一項第一号に規定する協定銀行が、同項に規定する協定の定めにより同法附則第一条の二の四第一項第一号に規定する保険契約者保護機構の委託を受けて行う同法第二百六十条第二項に規定する破綻保険会社、同法第二百七十条の三の六第一項第一号に規定する協定承継保険会社又は同法第二百六十五条の二十八第二項第三号に規定する清算保険会社の資産の買取りにより不動産を取得した場合には、当該委託の申出が令和九年三月三十一日までに行われたときに限り、第七十三条の二第一項の規定にかかわらず、当該不動産の取得に対しては、不動産取得税を課することができない。
<sup>suppl-3251-226/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-3</sup>
A prefecture may not impose real property acquisition tax, notwithstanding Article 73-2, paragraph (1), on the acquisition of real property where an agreement bank prescribed in Article 1-2-3, paragraph (1), item (i) of the Supplementary Provisions of the Insurance Business Act acquires real property through the purchase of assets of a failed insurance company prescribed in Article 260, paragraph (2) of that Act, an agreement succeeding insurance company prescribed in Article 270-3-6, paragraph (1), item (i) of that Act, or a liquidating insurance company prescribed in Article 265-28, paragraph (2), item (iii) of that Act, which the agreement bank carries out under the terms of the agreement prescribed in Article 1-2-3, paragraph (1) of the Supplementary Provisions of that Act upon entrustment by the Policyholders Protection Corporation prescribed in Article 1-2-4, paragraph (1), item (i) of the Supplementary Provisions of that Act, but only where the offer of that entrustment is made by March 31, 2027.
<sup>machine translation, not official</sup>

**第四項**  道府県は、東日本高速道路株式会社、首都高速道路株式会社、中日本高速道路株式会社、西日本高速道路株式会社、阪神高速道路株式会社若しくは本州四国連絡高速道路株式会社が、高速道路株式会社法第五条第一項第一号、第二号若しくは第四号に規定する事業（本州四国連絡高速道路株式会社にあつては、同項第一号、第二号、第四号又は第五号ロに規定する事業）の用に供する不動産で政令で定めるものを取得した場合又は独立行政法人日本高速道路保有・債務返済機構が、独立行政法人日本高速道路保有・債務返済機構法（平成十六年法律第百号）第十二条第一項第一号若しくは第十号に規定する業務の用に供する不動産で政令で定めるものを取得した場合には、これらの取得が令和十八年三月三十一日までに行われたときに限り、第七十三条の二第一項の規定にかかわらず、これらの不動産の取得に対しては、不動産取得税を課することができない。
<sup>suppl-3251-226/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-4</sup>
A prefecture may not impose real property acquisition tax, notwithstanding Article 73-2, paragraph (1), on the acquisition of real property where East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited or Honshu-Shikoku Bridge Expressway Company Limited acquires real property, specified by Cabinet Order, that is used for the business prescribed in Article 5, paragraph (1), item (i), (ii) or (iv) of the Act on Expressway Companies (for Honshu-Shikoku Bridge Expressway Company Limited, the business prescribed in item (i), (ii), (iv) or (v), (b) of that paragraph), or where the Japan Expressway Holding and Debt Repayment Agency, Incorporated Administrative Agency acquires real property, specified by Cabinet Order, that is used for the operations prescribed in Article 12, paragraph (1), item (i) or (x) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency (Act No. 100 of 2004), but only where those acquisitions are made by March 31, 2036.
<sup>machine translation, not official</sup>

**第五項**  道府県は、次の各号に掲げる者が、当該各号に掲げる事業により、マンションの再生等の円滑化に関する法律（平成十四年法律第七十八号。以下この項において「マンション再生法」という。）第百六十三条の五十七に規定する要除却等認定マンション若しくはその敷地、被災区分所有建物の再建等に関する特別措置法（平成七年法律第四十三号）第二条の政令で定める災害により大規模一部滅失（同法第一条に規定する大規模一部滅失をいう。）をしたマンション（マンション再生法第二条第一項第一号に規定するマンションをいう。以下この項において同じ。）若しくはその敷地又は当該災害により滅失をしたマンションの敷地の用に供されていた土地を取得した場合には、これらの取得が令和八年四月一日から令和十年三月三十一日までの間に行われたときに限り、第七十三条の二第一項の規定にかかわらず、これらの不動産の取得に対しては、不動産取得税を課することができない。
<sup>suppl-3251-226/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-5</sup>
Where persons listed in the following items acquire, through the businesses listed in the respective items, a condominium certified as requiring demolition, etc. prescribed in Article 163-57 of the Act on Facilitation of the Regeneration, etc. of Condominiums (Act No. 78 of 2002; hereinafter in this paragraph referred to as the "Condominium Regeneration Act") or its site, a condominium (meaning a condominium prescribed in Article 2, paragraph (1), item (i) of the Condominium Regeneration Act; the same applies hereinafter in this paragraph) that has suffered large-scale partial destruction (meaning the large-scale partial destruction prescribed in Article 1 of that Act) due to a disaster specified by Cabinet Order under Article 2 of the Act on Special Measures concerning Reconstruction of Condominiums Destroyed by Disaster (Act No. 43 of 1995) or its site, or land that was used as the site of a condominium destroyed due to that disaster, a prefecture may not impose real property acquisition tax on the acquisition of such real property, notwithstanding Article 73-2, paragraph (1), only where those acquisitions are made during the period from April 1, 2026 to March 31, 2028.
<sup>machine translation, not official</sup>

  **一**  マンション再生法第二条第一項第十号に規定する施行者　同号に規定するマンション再生事業
  <sup>suppl-3251-226/art-10/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-5/item-1</sup>
  the implementer prescribed in Article 2, paragraph (1), item (x) of the Condominium Regeneration Act: the condominium regeneration project prescribed in that item;
  <sup>machine translation, not official</sup>

  **二**  マンション再生法第百九条に規定するマンション等売却組合　マンション再生法第四条第二項第六号に規定するマンション等売却事業
  <sup>suppl-3251-226/art-10/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-5/item-2</sup>
  the condominium, etc. sale association prescribed in Article 109 of the Condominium Regeneration Act: the condominium, etc. sale project prescribed in Article 4, paragraph (2), item (vi) of the Condominium Regeneration Act;
  <sup>machine translation, not official</sup>

  **三**  マンション再生法第百六十三条の二に規定するマンション除却組合　マンション再生法第二条第一項第二十五号に規定するマンション除却事業
  <sup>suppl-3251-226/art-10/par-5/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-5/item-3</sup>
  the condominium demolition association prescribed in Article 163-2 of the Condominium Regeneration Act: the condominium demolition project prescribed in Article 2, paragraph (1), item (xxv) of the Condominium Regeneration Act.
  <sup>machine translation, not official</sup>

**第六項**  道府県は、農地中間管理事業の推進に関する法律第二条第四項に規定する農地中間管理機構が農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号。以下この項において「農地中間管理事業法等改正法」という。）附則第一条第二号に掲げる規定の施行の際現に存する農地中間管理事業法等改正法第二条の規定による改正前の農業経営基盤強化促進法第十一条の十四に規定する農地利用集積円滑化団体から農地中間管理事業法等改正法附則第三条第一項の規定により農用地等（農業経営基盤強化促進法第四条第一項に規定する農用地等をいう。）を取得した場合には、第七十三条の二第一項の規定にかかわらず、当該農用地等の取得に対しては、不動産取得税を課することができない。
<sup>suppl-3251-226/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-6</sup>
Where a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services acquires agricultural land, etc. (meaning agricultural land, etc. prescribed in Article 4, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation), pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019; hereinafter in this paragraph referred to as the "Farmland Intermediary Management Services Act, etc. Amendment Act"), from a farmland utilization accumulation facilitation organization prescribed in Article 11-14 of the Act on Promotion of Improvement of Agricultural Management Foundation before its amendment by Article 2 of the Farmland Intermediary Management Services Act, etc. Amendment Act that exists at the time of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Farmland Intermediary Management Services Act, etc. Amendment Act, a prefecture may not impose real property acquisition tax on the acquisition of that agricultural land, etc., notwithstanding Article 73-2, paragraph (1).
<sup>machine translation, not official</sup>

**第七項**  道府県は、鉄道事業法第七条第一項に規定する鉄道事業者（以下この項において「鉄道事業者」という。）で政令で定めるものが、地域公共交通の活性化及び再生に関する法律（平成十九年法律第五十九号）第二条第十号に規定する鉄道事業再構築事業（以下この項において「鉄道事業再構築事業」という。）の対象となる同条第二号イに規定する旅客鉄道事業（以下この項において「旅客鉄道事業」という。）を経営する鉄道事業者（当該旅客鉄道事業を経営していたものを含む。）から同法第二十四条第八項（同法第二十九条の九において準用する場合を含む。）に規定する認定鉄道事業再構築実施計画に基づき鉄道事業再構築事業を実施する路線に係る鉄道事業の用に供する不動産で政令で定めるものを取得した場合には、当該取得が令和十年三月三十一日までに行われたときに限り、第七十三条の二第一項の規定にかかわらず、当該不動産の取得に対しては、不動産取得税を課することができない。
<sup>suppl-3251-226/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-7</sup>
Where a railway business operator specified by Cabinet Order among the railway business operators prescribed in Article 7, paragraph (1) of the Railway Business Act (hereinafter in this paragraph referred to as "railway business operators") acquires, from a railway business operator that operates (including one that operated) the passenger railway business prescribed in Article 2, item (ii), (a) of that Act (hereinafter in this paragraph referred to as "passenger railway business") that is the subject of a railway business restructuring project prescribed in Article 2, item (x) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 59 of 2007) (hereinafter in this paragraph referred to as "railway business restructuring project"), real property specified by Cabinet Order that is used for the railway business relating to the line on which the railway business restructuring project is implemented based on the certified railway business restructuring implementation plan prescribed in Article 24, paragraph (8) of that Act (including as applied mutatis mutandis pursuant to Article 29-9 of that Act), a prefecture may not impose real property acquisition tax on the acquisition of that real property, notwithstanding Article 73-2, paragraph (1), only where the acquisition is made on or before March 31, 2028.
<sup>machine translation, not official</sup>

**第八項**  道府県は、都市緑地法第六十九条第一項の規定により指定された都市緑化支援機構が、同法第七十条第一号に掲げる業務により同法第十七条の二第一項に規定する対象土地を取得した場合又は古都における歴史的風土の保存に関する特別措置法（昭和四十一年法律第一号）第十四条第一項第一号に掲げる業務により同法第十三条第一項に規定する対象土地を取得した場合には、これらの取得が令和十年三月三十一日までに行われたときに限り、第七十三条の二第一項の規定にかかわらず、これらの土地の取得に対しては、不動産取得税を課することができない。
<sup>suppl-3251-226/art-10/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-8</sup>
Where the Urban Greening Support Organization designated pursuant to Article 69, paragraph (1) of the Urban Green Space Conservation Act acquires the target land prescribed in Article 17-2, paragraph (1) of that Act through the operations listed in Article 70, item (i) of that Act, or acquires the target land prescribed in Article 13, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals (Act No. 1 of 1966) through the operations listed in Article 14, paragraph (1), item (i) of that Act, a prefecture may not impose real property acquisition tax on the acquisition of that land, notwithstanding Article 73-2, paragraph (1), only where those acquisitions are made on or before March 31, 2028.
<sup>machine translation, not official</sup>

### 第十条の二
<sup>suppl-3251-226/art-10-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-2</sup>

**第一項**  道府県は、公益社団法人二千二十五年日本国際博覧会協会（以下この条において「博覧会協会」という。）が国際博覧会に関する条約の適用を受けて令和七年に開催される国際博覧会（以下この条において「博覧会」という。）の会場内において博覧会の用に供する家屋又は博覧会の会場の周辺における交通を確保するために設置する家屋を取得した場合におけるこれらの家屋の取得に対しては、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。ただし、博覧会協会が、令和十年三月一日においてこれらの家屋を所有しているときは、同日においてこれらの家屋の取得があつたものとみなし、これらの家屋の所有者を取得者とみなして不動産取得税を課する。
<sup>suppl-3251-226/art-10-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-2/par-1</sup>
Where the Japan Association for the 2025 World Exposition, an incorporated public interest association (hereinafter in this Article referred to as the "Expo Association"), acquires houses to be used for the international exposition held in 2025 under the application of the Convention relating to International Expositions (hereinafter in this Article referred to as the "Expo") within the site of the Expo, or houses installed to secure traffic in the vicinity of the site of the Expo, a prefecture may not impose real property acquisition tax on the acquisition of those houses, notwithstanding Article 73-2, paragraph (1); provided, however, that where the Expo Association owns those houses on March 1, 2028, the acquisition of those houses is deemed to have taken place on that date, and real property acquisition tax is imposed by deeming the owner of those houses to be the acquirer.
<sup>machine translation, not official</sup>

**第二項**  道府県は、博覧会協会との間に博覧会への出展参加契約を締結した者（博覧会に参加する外国政府、外国の地方公共団体及び国際機関を除く。以下この項において「参加者」という。）が博覧会の会場内において博覧会の用に供する家屋で政令で定めるものを取得した場合における当該家屋の取得に対しては、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。ただし、参加者が、博覧会の終了の日から六月を経過する日において当該家屋を所有しているときは、同日において当該家屋の取得があつたものとみなし、当該家屋の所有者を取得者とみなして不動産取得税を課する。
<sup>suppl-3251-226/art-10-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-2/par-2</sup>
Where a person that has concluded a contract for participation in exhibiting at the Expo with the Expo Association (excluding foreign governments, foreign local governments and international organizations that participate in the Expo; hereinafter in this paragraph referred to as an "exhibition participant") acquires a house specified by Cabinet Order to be used for the Expo within the site of the Expo, a prefecture may not impose real property acquisition tax on the acquisition of that house, notwithstanding Article 73-2, paragraph (1); provided, however, that where the exhibition participant owns that house on the day on which six months elapse from the closing date of the Expo, the acquisition of that house is deemed to have taken place on that day, and real property acquisition tax is imposed by deeming the owner of that house to be the acquirer.
<sup>machine translation, not official</sup>

**第三項**  道府県は、博覧会協会との間に家屋を博覧会協会に無償で貸し付けることを内容とする契約を締結した者（以下この項において「家屋貸与者」という。）が、当該家屋（博覧会の用に供されるものであつて、博覧会協会に無償で貸し付けることにつき総務省令で定めるところにより証明がされたものに限る。）を取得した場合における当該家屋の取得に対しては、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。ただし、家屋貸与者が、博覧会の終了の日から六月を経過する日において当該家屋を所有しているときは、同日において当該家屋の取得があつたものとみなし、当該家屋の所有者を取得者とみなして不動産取得税を課する。
<sup>suppl-3251-226/art-10-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-2/par-3</sup>
Where a person that has concluded a contract with the Expo Association providing for lending a house to the Expo Association free of charge (hereinafter in this paragraph referred to as a "house lender") acquires that house (limited to one that is to be used for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is to be lent to the Expo Association free of charge), a prefecture may not impose real property acquisition tax on the acquisition of that house, notwithstanding Article 73-2, paragraph (1); provided, however, that where the house lender owns that house on the day on which six months elapse from the closing date of the Expo, the acquisition of that house is deemed to have taken place on that day, and real property acquisition tax is imposed by deeming the owner of that house to be the acquirer.
<sup>machine translation, not official</sup>

### 第十条の三（不動産取得税の新築家屋の取得の日等に係る特例） — Special Provisions on the Date of Acquisition of Newly Built Houses, etc. for Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-10-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-3</sup>

**第一項**  独立行政法人都市再生機構、地方住宅供給公社又は家屋を新築して譲渡することを業とする者で政令で定めるものが売り渡す新築の住宅に係る第七十三条の二第二項ただし書の規定の適用については、当該住宅の新築が平成十年十月一日から令和十三年三月三十一日までの間に行われたときに限り、同項ただし書中「六月」とあるのは、「一年」とする。
<sup>suppl-3251-226/art-10-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-3/par-1</sup>
With regard to the application of the proviso to Article 73-2, paragraph (2) to a newly built dwelling sold by the Urban Renaissance Agency, a Local Housing Corporation, or a person specified by Cabinet Order whose business is to newly build and transfer houses, only where the new construction of the dwelling is carried out during the period from October 1, 1998 to March 31, 2031, the phrase "six months" in the proviso to that paragraph is deemed to be replaced with "one year".
<sup>machine translation, not official</sup>

**第二項**  土地が取得され、かつ、当該土地の上に第七十三条の二十四第一項に規定する特例適用住宅が新築された場合における同項及び第七十三条の二十五第一項の規定の適用については、当該土地の取得が平成十六年四月一日から令和十三年三月三十一日までの間に行われたときに限り、第七十三条の二十四第一項第一号中「二年」とあるのは「三年（同日から三年以内に特例適用住宅が新築されることが困難である場合として政令で定める場合には、四年）」と、第七十三条の二十五第一項中「二年」とあるのは「三年（同号に規定する政令で定める場合には、四年）」とする。
<sup>suppl-3251-226/art-10-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-3/par-2</sup>
With regard to the application of Article 73-24, paragraph (1) and Article 73-25, paragraph (1) in the case where land is acquired and a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1) is newly built on that land, only where the acquisition of that land is made during the period from April 1, 2004 to March 31, 2031, the phrase "two years" in Article 73-24, paragraph (1), item (i) is deemed to be replaced with "three years (in the case specified by Cabinet Order as a case where it is difficult for a dwelling eligible for the special measure to be newly built within three years from that date, four years)", and the phrase "two years" in Article 73-25, paragraph (1) is deemed to be replaced with "three years (in the case specified by Cabinet Order prescribed in that item, four years)".
<sup>machine translation, not official</sup>

### 第十一条（不動産取得税の課税標準の特例） — Special Provisions on the Tax Base of Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11</sup>

**第一項**  農地中間管理事業の推進に関する法律第十八条第七項の規定による公告があつた農用地利用集積等促進計画又は福島復興再生特別措置法（平成二十四年法律第二十五号）第十七条の二十六の規定による公告があつた農用地利用集積等促進計画（同法第十七条の二十五第二項第一号に掲げる行為に係る部分に限る。）に基づき農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域内にある土地を取得した場合における当該土地の取得に対して課する不動産取得税の課税標準の算定については、当該取得が農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）の施行の日から令和九年三月三十一日までの間に行われたときに限り、当該土地の価格の三分の一に相当する額（当該取得が他の土地との交換による取得である場合には、当該三分の一に相当する額又は当該交換により失つた土地の固定資産課税台帳に登録された価格（当該交換により失つた土地の価格が固定資産課税台帳に登録されていない場合には、政令で定めるところにより、道府県知事が固定資産評価基準により決定した価格）に相当する額のいずれか多い額）を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-1</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of land within an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions, where that land is acquired based on an agricultural land utilization accumulation, etc. promotion plan for which public notice was given pursuant to Article 18, paragraph (7) of the Act on the Promotion of Farmland Intermediary Management Services, or an agricultural land utilization accumulation, etc. promotion plan (limited to the part relating to the act listed in Article 17-25, paragraph (2), item (i) of that Act) for which public notice was given pursuant to Article 17-26 of the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012), only where the acquisition is made during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) to March 31, 2027, an amount equivalent to one-third of the price of that land (where the acquisition is an acquisition by exchange for other land, the larger of the amount equivalent to that one-third and the amount equivalent to the price of the land lost through that exchange as registered in the fixed assets tax ledger (where the price of the land lost through that exchange is not registered in the fixed assets tax ledger, the price determined by the prefectural governor in accordance with the fixed asset valuation standards, as provided by Cabinet Order)) is to be deducted from the price.
<sup>machine translation, not official</sup>

**第二項**  河川法（昭和三十九年法律第百六十七号）第六条第二項（同法第百条第一項において準用する場合を含む。以下この項において同じ。）に規定する高規格堤防の整備に係る事業の用に供するため使用された土地の上に建築されていた家屋（以下この項において「従前の家屋」という。）について移転補償金を受けた者が、当該土地について同法第六条第四項（同法第百条第一項において準用する場合を含む。）の規定による同法第六条第二項に規定する高規格堤防特別区域の公示があつた日から二年以内に、当該土地の上に従前の家屋に代わるものと道府県知事が認める家屋を取得した場合における当該家屋の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和十年三月三十一日までに行われたときに限り、従前の家屋の固定資産課税台帳に登録された価格（従前の家屋の価格が固定資産課税台帳に登録されていない場合には、政令で定めるところにより、道府県知事が固定資産評価基準により決定した価格）に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-2</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a house, where a person who received relocation compensation for a house that had been built on land used for the purpose of a project for improving a high-standard levee prescribed in Article 6, paragraph (2) of the River Act (Act No. 167 of 1964) (including as applied mutatis mutandis pursuant to Article 100, paragraph (1) of that Act; the same applies hereinafter in this paragraph) (hereinafter in this paragraph referred to as the "previous house") acquires, on that land, within two years from the date of the public notice under Article 6, paragraph (4) of that Act (including as applied mutatis mutandis pursuant to Article 100, paragraph (1) of that Act) of the high-standard levee special zone prescribed in Article 6, paragraph (2) of that Act with regard to that land, a house that the prefectural governor approves as replacing the previous house, only where that acquisition is made on or before March 31, 2028, an amount equivalent to the price of the previous house as registered in the fixed assets tax ledger (where the price of the previous house is not registered in the fixed assets tax ledger, the price determined by the prefectural governor in accordance with the fixed asset valuation standards, as provided by Cabinet Order) is to be deducted from the price.
<sup>machine translation, not official</sup>

**第三項**  資産の流動化に関する法律第二条第三項に規定する特定目的会社（同法第四条第一項の規定による届出を行つたものに限る。）で政令で定めるものが同法第二条第四項に規定する資産流動化計画に基づき同条第一項に規定する特定資産のうち不動産（宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第一号に掲げる宅地又は建物をいう。以下この項から第五項まで及び第十二項において同じ。）で政令で定めるものを取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号。以下「平成二十三年改正法」という。）の施行の日の翌日から令和九年三月三十一日までの間に行われたときに限り、当該不動産の価格の五分の三に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-3</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property (meaning building land or a building prescribed in Article 2, item (i) of the Real Estate Brokerage Act (Act No. 176 of 1952); the same applies hereinafter in this paragraph through paragraph (5) and in paragraph (12)) specified by Cabinet Order, among the specified assets prescribed in Article 2, paragraph (1) of the Act on the Securitization of Assets, by a specific purpose company prescribed in Article 2, paragraph (3) of that Act (limited to one that has made the notification under Article 4, paragraph (1) of that Act) that is specified by Cabinet Order, based on the asset securitization plan prescribed in Article 2, paragraph (4) of that Act, only where the acquisition is made during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011; hereinafter referred to as the "2011 Local Tax Act, etc. Amendment Act") to March 31, 2027, an amount equivalent to three-fifths of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

**第四項**  投資信託及び投資法人に関する法律第三条に規定する信託会社等が、同法第二条第三項に規定する投資信託で政令で定めるものの引受けにより、同法第四条第一項又は第四十九条第一項に規定する投資信託約款に従い同法第二条第一項に規定する特定資産（次項において「特定資産」という。）のうち不動産で政令で定めるものを取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が平成二十三年改正法の施行の日の翌日から令和九年三月三十一日までの間に行われたときに限り、当該不動産の価格の五分の三に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-4</sup>
Where a trust company, etc. prescribed in Article 3 of the Act on Investment Trusts and Investment Corporations, through undertaking an investment trust specified by Cabinet Order among the investment trusts prescribed in Article 2, paragraph (3) of that Act, acquires, in accordance with the investment trust agreement prescribed in Article 4, paragraph (1) or Article 49, paragraph (1) of that Act, real property specified by Cabinet Order among the specified assets prescribed in Article 2, paragraph (1) of that Act (referred to as "specified assets" in the following paragraph), then with regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of that real property, only where the acquisition is made during the period from the day following the date of enforcement of the 2011 Local Tax Act, etc. Amendment Act to March 31, 2027, an amount equivalent to three-fifths of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

**第五項**  投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人（同法第百八十七条の登録を受けたものに限る。）で政令で定めるものが、同法第六十七条第一項に規定する規約に従い特定資産のうち不動産で政令で定めるものを取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が平成二十三年改正法の施行の日の翌日から令和九年三月三十一日までの間に行われたときに限り、当該不動産の価格の五分の三に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-5</sup>
Where an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations (limited to one that has received the registration under Article 187 of that Act) that is specified by Cabinet Order acquires, in accordance with the articles of incorporation prescribed in Article 67, paragraph (1) of that Act, real property specified by Cabinet Order among the specified assets, then with regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of that real property, only where the acquisition is made during the period from the day following the date of enforcement of the 2011 Local Tax Act, etc. Amendment Act to March 31, 2027, an amount equivalent to three-fifths of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

**第六項**  民間資金等の活用による公共施設等の整備等の促進に関する法律第二条第五項に規定する選定事業者が同法第五条第二項第五号に規定する事業契約に従つて実施する同法第二条第四項に規定する選定事業で政令で定めるもの（法律の規定により同条第三項第一号又は第二号に掲げる者がその事務又は事業として実施するものであることを当該者が証明したものに限る。）により同条第一項に規定する公共施設等（同項第三号に掲げる賃貸住宅（公営住宅を除く。）及び同項第五号に掲げる施設を除く。）の用に供する家屋で政令で定めるものを取得した場合における当該家屋の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和十二年三月三十一日までに行われたときに限り、当該家屋の価格の二分の一に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-6</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a house specified by Cabinet Order, where a selected business operator prescribed in Article 2, paragraph (5) of the Act on Promotion of Private Finance Initiative acquires that house through a selected project prescribed in Article 2, paragraph (4) of that Act that is specified by Cabinet Order and carried out in accordance with the business contract prescribed in Article 5, paragraph (2), item (v) of that Act (limited to one for which a person listed in Article 2, paragraph (3), item (i) or (ii) of that Act has certified that it is carried out as the affairs or business of that person under the provisions of an Act), for use as public facilities, etc. prescribed in Article 2, paragraph (1) of that Act (excluding the rental housing listed in item (iii) of that paragraph (excluding public housing) and the facilities listed in item (v) of that paragraph), only where the acquisition is made on or before March 31, 2030, an amount equivalent to one-half of the price of that house is to be deducted from the price.
<sup>machine translation, not official</sup>

**第七項**  都市再生特別措置法（平成十四年法律第二十二号）第二十三条に規定する認定事業者が同法第二十四条第一項に規定する認定計画に基づき当該認定計画に係る事業区域の区域内において同法第二十五条に規定する認定事業（その事業区域の全部又は一部が特別区又は同法第二条第五項に規定する特定都市再生緊急整備地域の区域内にあるものにあつては、政令で定める要件を満たすものに限る。）の用に供する不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）の施行の日から令和十一年三月三十一日までの間に行われたときに限り、当該不動産の価格の五分の一を参酌して十分の一以上十分の三以下の範囲内において道府県の条例で定める割合に相当する額を価格から控除するものとする。ただし、当該取得が都市再生特別措置法第二条第五項に規定する特定都市再生緊急整備地域の区域内において行われた場合には、当該不動産の価格の二分の一を参酌して五分の二以上五分の三以下の範囲内において道府県の条例で定める割合に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-7</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property in the case where a certified business operator prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction (Act No. 22 of 2002) acquires, within the project area pertaining to a certified plan prescribed in Article 24, paragraph (1) of that Act, in accordance with that certified plan, real property to be used for a certified project prescribed in Article 25 of that Act (for a project whose project area is wholly or partly within a special ward or the area of a specified urgent urban reconstruction development area prescribed in Article 2, paragraph (5) of that Act, limited to one that satisfies the requirements specified by Cabinet Order), an amount equivalent to the proportion specified by Prefectural Ordinance within the range of one-tenth or more and three-tenths or less, taking into account one-fifth of the price of that real property, is to be deducted from the price, only where that acquisition is made during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026) through March 31, 2029; provided, however, that where that acquisition is made within the area of a specified urgent urban reconstruction development area prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Urban Reconstruction, an amount equivalent to the proportion specified by Prefectural Ordinance within the range of two-fifths or more and three-fifths or less, taking into account one-half of the price of that real property, is to be deducted from the price.
<sup>machine translation, not official</sup>

**第八項**  長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅の新築を令和十三年三月三十一日までにした場合における第七十三条の十四第一項の規定の適用については、同項中「住宅の建築」とあるのは「長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項に規定する認定長期優良住宅である住宅の新築」と、「については」とあるのは「については、当該取得が令和十三年三月三十一日までに行われたときに限り」と、「千二百万円」とあるのは「千三百万円」とする。
<sup>suppl-3251-226/art-11/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-8</sup>
With regard to the application of Article 73-14, paragraph (1) in the case where a dwelling that is a certified long-life quality housing prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) is newly built on or before March 31, 2031, in Article 73-14, paragraph (1), the phrase "the dwelling has been constructed" is deemed to be replaced with "the dwelling that is a certified long-life quality housing prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) has been newly built", the phrase "In calculating the tax base of real property acquisition tax imposed on the acquisition of a dwelling" is deemed to be replaced with "In calculating the tax base of real property acquisition tax imposed on the acquisition of a dwelling, only where that acquisition is made on or before March 31, 2031", and the phrase "12,000,000 yen" is deemed to be replaced with "13,000,000 yen".
<sup>machine translation, not official</sup>

**第九項**  公益社団法人又は公益財団法人が文化財保護法第七十一条第一項に規定する重要無形文化財の公演のための施設で政令で定めるものの用に供する不動産で政令で定めるものを取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和九年三月三十一日までに行われたときに限り、当該不動産の価格の二分の一に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-9</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where an incorporated public interest association or an incorporated public interest foundation acquires real property specified by Cabinet Order to be used for a facility specified by Cabinet Order for performances of Important Intangible Cultural Property prescribed in Article 71, paragraph (1) of the Act on Protection of Cultural Properties, only where the acquisition is made on or before March 31, 2027, an amount equivalent to one-half of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

**第十項**  農業近代化資金融通法（昭和三十六年法律第二百二号）第二条第三項に規定する農業近代化資金で政令で定めるものの貸付け又は株式会社日本政策金融公庫法（平成十九年法律第五十七号）別表第一第八号若しくは第九号の下欄に掲げる資金の貸付け若しくは沖縄振興開発金融公庫法第十九条第一項第四号の規定に基づく資金の貸付けを受けて、農林漁業経営の近代化又は合理化のための共同利用に供する施設で政令で定めるものを取得した場合における当該施設の取得に対して課する不動産取得税の課税標準の算定については、当該取得が平成二十九年四月一日から令和九年三月三十一日までの間に行われたときに限り、価格に当該施設の取得価額に対する当該貸付けを受けた額の割合（当該割合が二分の一を超える場合には、二分の一）を乗じて得た額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-10</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a facility, where a person, upon receiving a loan of agricultural modernization funds prescribed in Article 2, paragraph (3) of the Act on Financing for Agricultural Modernization (Act No. 202 of 1961) that are specified by Cabinet Order, a loan of the funds listed in the right-hand column of item 8 or 9 of Appended Table 1 of the Japan Finance Corporation Act (Act No. 57 of 2007), or a loan of funds based on Article 19, paragraph (1), item (iv) of the Okinawa Development Finance Corporation Act, acquires a facility specified by Cabinet Order for joint use for the modernization or rationalization of agriculture, forestry and fisheries management, only where the acquisition is made during the period from April 1, 2017 to March 31, 2027, the amount obtained by multiplying the price by the ratio of the amount of the loan received to the acquisition cost of that facility (where that ratio exceeds one-half, one-half) is to be deducted from the price.
<sup>machine translation, not official</sup>

**第十一項**  高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。）で政令で定めるものの新築を令和九年三月三十一日までにした場合における第七十三条の十四第一項の規定の適用については、同項中「住宅の建築」とあるのは「高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。）で政令で定めるものの新築」と、「含むものとし、政令で定めるものに限る」とあるのは「含む」と、「一戸（共同住宅、寄宿舎その他これらに類する多数の人の居住の用に供する住宅（以下不動産取得税において「共同住宅等」という。）にあつては、居住の用に供するために独立的に区画された一の部分で政令で定めるもの）」とあるのは「当該取得が令和九年三月三十一日までに行われたときに限り、居住の用に供するために独立的に区画された一の部分で政令で定めるもの」とする。
<sup>suppl-3251-226/art-11/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-11</sup>
With regard to the application of Article 73-14, paragraph (1) in the case where a rental dwelling (meaning a house of which the whole or a part is used exclusively as a residence as a rental house) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) and has received the registration under Article 7, paragraph (1) of that Act is newly built on or before March 31, 2027, in Article 73-14, paragraph (1), the phrase "the dwelling has been constructed" is deemed to be replaced with "the rental dwelling (meaning a house of which the whole or a part is used exclusively as a residence as a rental house) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) and has received the registration under Article 7, paragraph (1) of that Act has been newly built", the phrase "including the purchase of a newly constructed dwelling that has not yet been used for residence by any person; limited to those specified by Cabinet Order" is deemed to be replaced with "including the purchase of a newly constructed dwelling that has not yet been used for residence by any person", and the phrase "per dwelling unit (for an apartment house, dormitory, or other dwelling used for residence by many persons that is similar thereto (hereinafter in the provisions on real property acquisition tax referred to as an 'apartment house, etc.'), per one independently partitioned part used for residence, as specified by Cabinet Order)" is deemed to be replaced with "only where that acquisition is made on or before March 31, 2027, per one independently partitioned part used for residence, as specified by Cabinet Order".
<sup>machine translation, not official</sup>

**第十二項**  不動産特定共同事業法（平成六年法律第七十七号）第二条第七項に規定する小規模不動産特定共同事業者（第一号において「小規模不動産特定共同事業者」という。）、同条第九項に規定する特例事業者（以下この項において「特例事業者」という。）又は同条第十一項に規定する適格特例投資家限定事業者で総務省令で定めるもの（第二号において「特定適格特例投資家限定事業者」という。）が、同条第三項に規定する不動産特定共同事業契約（同項第二号に掲げる契約のうち政令で定めるものに限る。）に係る不動産取引の目的となる不動産で次の各号に掲げる者の区分に応じ当該各号に定めるものを取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が平成三十一年四月一日から令和九年三月三十一日までの間に行われたときに限り、当該不動産の価格の二分の一に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where a small-scale specified joint real estate venture operator prescribed in Article 2, paragraph (7) of the Act on Specified Joint Real Estate Ventures (Act No. 77 of 1994) (referred to as a "small-scale specified joint real estate venture operator" in item (i)), a special business operator prescribed in Article 2, paragraph (9) of that Act (hereinafter in this paragraph referred to as a "special business operator"), or a qualified special investor-only business operator prescribed in Article 2, paragraph (11) of that Act that is specified by Order of the Ministry of Internal Affairs and Communications (referred to as a "specified qualified special investor-only business operator" in item (ii)) acquires real property that is the subject of a real estate transaction relating to a specified joint real estate venture contract prescribed in Article 2, paragraph (3) of that Act (limited to those specified by Cabinet Order among the contracts listed in item (ii) of that paragraph), being the real property specified in each of the following items in accordance with the category of persons listed in that item, only where the acquisition is made during the period from April 1, 2019 to March 31, 2027, an amount equivalent to one-half of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

  **一**  小規模不動産特定共同事業者及び特例事業者（不動産特定共同事業法第二十二条の二第三項に規定する小規模特例事業者（次号において「小規模特例事業者」という。）に限る。）　次に掲げる不動産
  <sup>suppl-3251-226/art-11/par-12/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-1</sup>
  small-scale specified joint real estate venture operators and special business operators (limited to small-scale special business operators prescribed in Article 22-2, paragraph (3) of the Act on Specified Joint Real Estate Ventures (referred to as "small-scale special business operators" in the following item)): the following real property:
  <sup>machine translation, not official</sup>

    **イ**  昭和五十七年一月一日前に新築された家屋のうち、政令で定める用途に供する家屋とするために増築、改築、修繕又は模様替をすることが必要なものとして政令で定めるもの
    <sup>suppl-3251-226/art-11/par-12/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-1/sub-1</sup>
    among houses newly built before January 1, 1982, a house specified by Cabinet Order as one for which extension, reconstruction, repair or remodeling is necessary in order to make it a house used for a purpose specified by Cabinet Order;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる家屋の敷地の用に供されている土地
    <sup>suppl-3251-226/art-11/par-12/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-1/sub-2</sup>
    land used as the site of the house listed in (a);
    <sup>machine translation, not official</sup>

  **二**  特例事業者（小規模特例事業者を除く。）及び特定適格特例投資家限定事業者　次に掲げる不動産
  <sup>suppl-3251-226/art-11/par-12/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-2</sup>
  special business operators (excluding small-scale special business operators) and specified qualified special investor-only business operators: the following real property:
  <sup>machine translation, not official</sup>

    **イ**  建替え（建替えが必要な家屋として政令で定めるものの当該建替えに限る。）その他総務省令で定める行為により家屋（都市機能の向上に資する家屋として政令で定めるものに限る。以下この項において「特定家屋」という。）の新築をする場合において、当該特定家屋の敷地の用に供することとされている土地
    <sup>suppl-3251-226/art-11/par-12/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-2/sub-1</sup>
    land to be used as the site of a house (limited to one specified by Cabinet Order as contributing to the improvement of urban functions; hereinafter in this paragraph referred to as a "specified building") in the case where the specified building is newly built through rebuilding (limited to the rebuilding of a house specified by Cabinet Order as a house requiring rebuilding) or other acts specified by Order of the Ministry of Internal Affairs and Communications;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる土地を敷地とするイに掲げる建替えが必要な家屋として政令で定めるもの
    <sup>suppl-3251-226/art-11/par-12/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-2/sub-2</sup>
    a house specified by Cabinet Order as a house requiring rebuilding as stated in (a), having the land listed in (a) as its site;
    <sup>machine translation, not official</sup>

    **ハ**  イに掲げる土地の上に新築される特定家屋
    <sup>suppl-3251-226/art-11/par-12/item-2/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-2/sub-3</sup>
    a specified building newly built on the land listed in (a).
    <sup>machine translation, not official</sup>

    **ニ**  特定家屋とするために増築、改築、修繕又は模様替をすることが必要な家屋として政令で定めるもの
    <sup>suppl-3251-226/art-11/par-12/item-2/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-2/sub-4</sup>
    a house specified by Cabinet Order as one for which extension, reconstruction, repair or remodeling is necessary in order to make it a specified building;
    <sup>machine translation, not official</sup>

    **ホ**  ニに掲げる家屋の敷地の用に供されている土地
    <sup>suppl-3251-226/art-11/par-12/item-2/sub-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-2/sub-5</sup>
    land used as the site of the house listed in (d).
    <sup>machine translation, not official</sup>

**第十三項**  租税特別措置法第十条第八項第六号に規定する中小事業者又は同法第四十二条の四第十九項第七号に規定する中小企業者が中小企業等経営強化法（平成十一年法律第十八号）第十八条第二項に規定する認定経営力向上計画（同法第十七条第二項第三号に掲げる事項として同法第二条第十項第七号の事業の譲受けが記載されているものに限る。）に従つて行う当該事業の譲受けにより政令で定める不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和十年三月三十一日までに行われたときに限り、当該不動産の価格の六分の一に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-13</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where a small and medium-sized business operator prescribed in Article 10, paragraph (8), item (vi) of the Act on Special Measures Concerning Taxation or a small and medium-sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) of that Act acquires real property specified by Cabinet Order through the taking over of the business prescribed in Article 2, paragraph (10), item (vii) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (Act No. 18 of 1999) that it carries out in accordance with the certified management capability improvement plan prescribed in Article 18, paragraph (2) of that Act (limited to a plan in which the taking over of the business prescribed in Article 2, paragraph (10), item (vii) of that Act is stated as a matter listed in Article 17, paragraph (2), item (iii) of that Act), only where the acquisition is made on or before March 31, 2028, an amount equivalent to one-sixth of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

**第十四項**  都市再生特別措置法第百九条の七第二項第一号に規定する者が同法第百九条の九の規定による公告があつた同法第百九条の七第一項に規定する居住誘導区域等権利設定等促進計画に基づき同法第八十一条第一項に規定する立地適正化計画に記載された同条第十七項に規定する居住誘導区域等権利設定等促進事業区域内にある不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和九年三月三十一日までに行われたときに限り、当該不動産の価格の五分の一に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-14</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property in the case where a person prescribed in Article 109-7, paragraph (2), item (i) of the Act on Special Measures concerning Urban Reconstruction acquires, in accordance with a residential guidance area, etc. rights-setting promotion plan prescribed in Article 109-7, paragraph (1) of that Act for which public notice has been given under Article 109-9 of that Act, real property within a residential guidance area, etc. rights-setting promotion project area prescribed in Article 81, paragraph (17) of that Act that is stated in a location normalization plan prescribed in paragraph (1) of that Article, an amount equivalent to one-fifth of the price of that real property is to be deducted from the price, only where that acquisition is made on or before March 31, 2027.
<sup>machine translation, not official</sup>

**第十五項**  独立行政法人鉄道建設・運輸施設整備支援機構が日本国有鉄道清算事業団の債務等の処理に関する法律附則第七条第一項第一号に規定する業務により土地を取得した場合における当該土地の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和九年三月三十一日までに行われたときに限り、当該土地の価格の三分の二に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-15</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of land, where the Japan Railway Construction, Transport and Technology Agency, an incorporated administrative agency, acquires that land through the operations prescribed in Article 7, paragraph (1), item (i) of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation, only where the acquisition is made on or before March 31, 2027, an amount equivalent to two-thirds of the price of that land is to be deducted from the price.
<sup>machine translation, not official</sup>

**第十六項**  地域における医療及び介護の総合的な確保の促進に関する法律第十三条の六に規定する認定医療機関開設者が同条に規定する認定再編計画に記載された同法第十三条第一項に規定する医療機関の再編の事業により政令で定める不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和十年三月三十一日までに行われたときに限り、当該不動産の価格の二分の一に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-16</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where a certified medical institution establisher prescribed in Article 13-6 of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities acquires real property specified by Cabinet Order through a project for the reorganization of medical institutions prescribed in Article 13, paragraph (1) of that Act that is stated in the certified reorganization plan prescribed in Article 13-6 of that Act, only where the acquisition is made on or before March 31, 2028, an amount equivalent to one-half of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

**第十七項**  診療所（医療法第一条の五第二項に規定する診療所をいう。以下この項において同じ。）の開設者又は管理者が同法第三十条の四第二項第十一号イ（２）に掲げる区域のうち政令で定める区域において診療所の用に供する不動産で政令で定めるものを取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和十年三月三十一日までに行われたときに限り、当該不動産の価格の二分の一に相当する額を価格から控除するものとする。
<sup>suppl-3251-226/art-11/par-17 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-17</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where the establisher or administrator of a clinic (meaning a clinic prescribed in Article 1-5, paragraph (2) of the Medical Care Act; the same applies hereinafter in this paragraph) acquires real property specified by Cabinet Order to be used for a clinic in an area specified by Cabinet Order among the areas listed in Article 30-4, paragraph (2), item (xi), (a), (2) of that Act, only where the acquisition is made on or before March 31, 2028, an amount equivalent to one-half of the price of that real property is to be deducted from the price.
<sup>machine translation, not official</sup>

### 第十一条の二（住宅の取得及び土地の取得に対する不動産取得税の税率の特例） — Special Provisions on the Rate of Real Property Acquisition Tax on Acquisition of Dwellings and Land
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-11-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-2</sup>

**第一項**  平成十八年四月一日から令和九年三月三十一日までの間に住宅又は土地の取得が行われた場合における不動産取得税の標準税率は、第七十三条の十五の規定にかかわらず、百分の三とする。
<sup>suppl-3251-226/art-11-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-2/par-1</sup>
The standard tax rate of real property acquisition tax in the case where a dwelling or land is acquired during the period from April 1, 2006 to March 31, 2027 is three percent, notwithstanding Article 73-15.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する住宅又は土地の取得が第七十三条の二十四第一項から第三項まで、第七十三条の二十七の二第一項、第七十三条の二十七の三第一項又は附則第十一条の四第二項若しくは第四項の規定に該当する場合におけるこれらの規定の適用については、これらの規定中「税率」とあるのは、「当該税額の算定に用いられた税率」とする。
<sup>suppl-3251-226/art-11-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-2/par-2</sup>
With regard to the application of the provisions of Article 73-24, paragraphs (1) through (3), Article 73-27-2, paragraph (1), Article 73-27-3, paragraph (1), or Article 11-4, paragraph (2) or (4) of the Supplementary Provisions in the case where the acquisition of a dwelling or land prescribed in the preceding paragraph falls under those provisions, the term "tax rate" in those provisions is deemed to be replaced with "the tax rate used for calculating the amount of that tax".
<sup>machine translation, not official</sup>

### 第十一条の三  〔削除 / repealed〕
<sup>suppl-3251-226/art-11-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-3</sup>

**第一項**  削除
<sup>suppl-3251-226/art-11-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-3/par-1</sup>

### 第十一条の四（不動産取得税の減額等） — Reduction, etc. of Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-11-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4</sup>

**第一項**  高齢者の居住の安定確保に関する法律第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。）で政令で定めるものの用に供する土地の取得を令和九年三月三十一日までにした場合における第七十三条の二十四第一項の規定の適用については、同項中「については」とあるのは「については、当該取得が令和九年三月三十一日までに行われたときに限り」と、「住宅（政令で定める住宅に限る。以下この条において「特例適用住宅」という。）一戸（共同住宅等にあつては、居住の用に供するために独立的に区画された一の部分で政令で定めるもの）」とあるのは「高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。）で政令で定めるもの（以下この項において「特例適用サービス付き高齢者向け住宅」という。）の居住の用に供するために独立的に区画された一の部分で政令で定めるもの」と、同項各号中「特例適用住宅」とあるのは「特例適用サービス付き高齢者向け住宅」とする。
<sup>suppl-3251-226/art-11-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-1</sup>
With regard to the application of Article 73-24, paragraph (1) in the case where land to be used for a rental dwelling (meaning a house of which the whole or a part is used exclusively as a residence as a rental house) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing and has received the registration under Article 7, paragraph (1) of that Act is acquired on or before March 31, 2027, in Article 73-24, paragraph (1), the phrase "In any of the cases falling under any of the following items" is deemed to be replaced with "In any of the cases falling under any of the following items, only where that acquisition is made on or before March 31, 2027", the phrase "per dwelling unit (for an apartment house, etc., one independently partitioned part used for residence, as specified by Cabinet Order), of the house newly constructed on that land (limited to a house specified by Cabinet Order; hereinafter in this Article referred to as a 'dwelling eligible for the special measure')" is deemed to be replaced with "of the rental dwelling (meaning a house of which the whole or a part is used exclusively as a residence as a rental house) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) and has received the registration under Article 7, paragraph (1) of that Act (hereinafter in this paragraph referred to as 'eligible serviced housing for the elderly'), per one independently partitioned part used for residence, as specified by Cabinet Order", and the phrase "dwelling eligible for the special measure" in each item of Article 73-24, paragraph (1) is deemed to be replaced with "eligible serviced housing for the elderly".
<sup>machine translation, not official</sup>

**第二項**  道府県は、宅地建物取引業法第二条第三号に規定する宅地建物取引業者（以下この条において「宅地建物取引業者」という。）が改修工事対象住宅（新築された日から十年以上を経過した住宅（共同住宅等にあつては、居住の用に供するために独立的に区画された一の部分をいう。）であつて、まだ人の居住の用に供されたことのない住宅以外のものをいう。以下この条において同じ。）を取得した場合において、当該宅地建物取引業者が、当該改修工事対象住宅を取得した日から二年以内に、当該改修工事対象住宅について安全性、耐久性、快適性、エネルギーの使用の効率性その他の品質又は性能の向上に資する改修工事で政令で定めるもの（以下この項及び第四項において「住宅性能向上改修工事」という。）を行つた後、当該住宅性能向上改修工事を行つた当該改修工事対象住宅で政令で定めるもの（以下この項及び第四項において「住宅性能向上改修住宅」という。）を個人に対し譲渡し、当該個人が当該住宅性能向上改修住宅をその者の居住の用に供したときは、当該宅地建物取引業者による当該改修工事対象住宅の取得に対して課する不動産取得税については、当該取得が令和九年三月三十一日までの間に行われたときに限り、当該税額から当該改修工事対象住宅が新築された時において施行されていた第七十三条の十四第一項の規定により控除するものとされていた額に税率を乗じて得た額を減額するものとする。
<sup>suppl-3251-226/art-11-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-2</sup>
Where a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act (hereinafter in this Article referred to as a "real estate broker") acquires a house subject to renovation work (meaning a dwelling for which 10 years or more have elapsed since the day it was newly built (for an apartment house, etc., one independently partitioned part used for residence) and which is other than a dwelling that has not yet been used for residence by any person; the same applies hereinafter in this Article), and, within two years from the day on which that real estate broker acquired that house subject to renovation work, that real estate broker carries out renovation work specified by Cabinet Order that contributes to the improvement of quality or performance, such as safety, durability, comfort and energy use efficiency, of that house subject to renovation work (hereinafter in this paragraph and paragraph (4) referred to as "housing performance improvement works"), and then transfers to an individual the house subject to renovation work on which those housing performance improvement works were carried out that is specified by Cabinet Order (hereinafter in this paragraph and paragraph (4) referred to as a "performance-improved house"), and that individual uses that performance-improved house for his or her own residence, a prefecture is to reduce, with regard to the real property acquisition tax imposed on the acquisition of that house subject to renovation work by that real estate broker, only where that acquisition is made on or before March 31, 2027, from the amount of tax, the amount obtained by multiplying the amount that was to be deducted under Article 73-14, paragraph (1) as in force at the time when that house subject to renovation work was newly built by the tax rate.
<sup>machine translation, not official</sup>

**第三項**  第七十三条の二十五から第七十三条の二十七までの規定は、前項の規定による宅地建物取引業者による改修工事対象住宅の取得に対して課する不動産取得税の税額の徴収猶予及びその取消し並びに当該不動産取得税に係る地方団体の徴収金の還付について準用する。この場合において、第七十三条の二十五第一項中「、土地」とあるのは「、附則第十一条の四第二項に規定する宅地建物取引業者による同項に規定する改修工事対象住宅（以下この項及び第七十三条の二十七第一項において「改修工事対象住宅」という。）」と、「土地の取得者」とあるのは「宅地建物取引業者」と、「前条第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第二項」と、「同条第一項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から二年以内、同条第二項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年以内、同条第三項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年六月以内、同項第二号の規定の適用を受ける土地の取得（当該土地の上にある耐震基準不適合既存住宅の取得が第七十三条の二十七の二第一項の規定に該当することとなつた日前に行われたものに限る。）にあつては当該土地の取得の日から六月以内」とあるのは「当該取得の日から二年以内」と、「土地に」とあるのは「改修工事対象住宅に」と、「これら」とあるのは「同項」と、第七十三条の二十六第一項中「第七十三条の二十四第一項第一号、第二項第一号若しくは第三項」とあるのは「附則第十一条の四第二項」と、第七十三条の二十七第一項中「土地」とあるのは「改修工事対象住宅」と、「第七十三条の二十四第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第二項」と、「これら」とあるのは「同項」と読み替えるものとする。
<sup>suppl-3251-226/art-11-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-3</sup>
The provisions of Articles 73-25 through 73-27 apply mutatis mutandis to the deferral of collection and its rescission of the amount of real property acquisition tax imposed on the acquisition of a house subject to renovation work by a real estate broker under the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax. In this case, in Article 73-25, paragraph (1), the phrase "imposed on the acquisition of land" is deemed to be replaced with "imposed on the acquisition of the house subject to renovation work prescribed in Article 11-4, paragraph (2) of the Supplementary Provisions by the real estate broker prescribed in that paragraph (hereinafter in this paragraph and Article 73-27, paragraph (1) referred to as a 'house subject to renovation work')", the phrase "the acquirer of that land" is deemed to be replaced with "the real estate broker", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (2) of the Supplementary Provisions", the phrase "within two years from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (1), item (i) of the preceding Article apply, within one year from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (2), item (i) of that Article apply, within one year and six months from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (3), item (i) of that Article apply, and within six months from the day of acquisition of that land in the case of the acquisition of land to which the provisions of item (ii) of that paragraph apply (limited to acquisition made before the day on which the acquisition of the existing house not meeting earthquake resistance standards on that land came to fall under the provisions of Article 73-27-2, paragraph (1))" is deemed to be replaced with "within two years from the day of that acquisition", the phrase "relating to that land" is deemed to be replaced with "relating to that house subject to renovation work", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph"; in Article 73-26, paragraph (1), the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (2) of the Supplementary Provisions"; and in Article 73-27, paragraph (1), the phrase "the acquisition of land" is deemed to be replaced with "the acquisition of a house subject to renovation work", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (2) of the Supplementary Provisions", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph".
<sup>machine translation, not official</sup>

**第四項**  道府県は、宅地建物取引業者が改修工事対象住宅の敷地の用に供する土地（当該改修工事対象住宅とともに取得したものに限る。以下この条において「改修工事対象住宅用地」という。）を取得した場合において、当該宅地建物取引業者が、当該改修工事対象住宅用地を取得した日から二年以内に、当該改修工事対象住宅について住宅性能向上改修工事を行つた後、当該住宅性能向上改修住宅で政令で定めるもの（以下この項において「特定住宅性能向上改修住宅」という。）の敷地の用に供する土地を個人に対し譲渡し、当該個人が当該特定住宅性能向上改修住宅をその者の居住の用に供したときは、当該宅地建物取引業者による当該改修工事対象住宅用地の取得に対して課する不動産取得税については、当該取得が令和九年三月三十一日までに行われたときに限り、当該税額から百五十万円（当該改修工事対象住宅用地に係る不動産取得税の課税標準となるべき価格を当該土地の面積の平方メートルで表した数値で除して得た額に当該改修工事対象住宅用地の上にある改修工事対象住宅一戸（共同住宅等にあつては、居住の用に供するために独立的に区画された一の部分）についてその床面積の二倍の面積の平方メートルで表した数値（当該数値が二百を超える場合には、二百とする。）を乗じて得た金額が百五十万円を超えるときは、当該乗じて得た金額）に税率を乗じて得た額を減額するものとする。
<sup>suppl-3251-226/art-11-4/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-4</sup>
Where a real estate broker acquires land to be used as the site of a house subject to renovation work (limited to land acquired together with that house subject to renovation work; hereinafter in this Article referred to as "land for a house subject to renovation work"), and, within two years from the day on which that real estate broker acquired that land for a house subject to renovation work, after carrying out housing performance improvement works on that house subject to renovation work, transfers to an individual land to be used as the site of the performance-improved house specified by Cabinet Order (hereinafter in this paragraph referred to as a "specified house with performance improvement renovation"), and that individual uses that specified house with performance improvement renovation for his or her own residence, a prefecture is to reduce, with regard to the real property acquisition tax imposed on the acquisition of that land for a house subject to renovation work by that real estate broker, only where that acquisition is made on or before March 31, 2027, from the amount of tax, the amount obtained by multiplying 1,500,000 yen (where the amount obtained by multiplying the figure obtained by dividing the price that is to be the tax base of real property acquisition tax relating to that land for a house subject to renovation work by the figure expressing the area of that land in square meters, by the figure expressing in square meters an area twice the floor area, per house subject to renovation work on that land for a house subject to renovation work (for an apartment house, etc., one independently partitioned part used for residence) (where that figure exceeds 200, it is 200) exceeds 1,500,000 yen, that multiplied amount) by the tax rate.
<sup>machine translation, not official</sup>

**第五項**  第七十三条の二十五から第七十三条の二十七までの規定は、前項の規定による宅地建物取引業者による改修工事対象住宅用地の取得に対して課する不動産取得税の税額の徴収猶予及びその取消し並びに当該不動産取得税に係る地方団体の徴収金の還付について準用する。この場合において、第七十三条の二十五第一項中「、土地」とあるのは「、附則第十一条の四第二項に規定する宅地建物取引業者による同条第四項に規定する改修工事対象住宅用地（以下この項及び第七十三条の二十七第一項において「改修工事対象住宅用地」という。）」と、「土地の取得者」とあるのは「宅地建物取引業者」と、「前条第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第四項」と、「同条第一項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から二年以内、同条第二項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年以内、同条第三項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から一年六月以内、同項第二号の規定の適用を受ける土地の取得（当該土地の上にある耐震基準不適合既存住宅の取得が第七十三条の二十七の二第一項の規定に該当することとなつた日前に行われたものに限る。）にあつては当該土地の取得の日から六月以内」とあるのは「当該取得の日から二年以内」と、「土地に」とあるのは「改修工事対象住宅用地に」と、「これら」とあるのは「同項」と、第七十三条の二十六第一項中「第七十三条の二十四第一項第一号、第二項第一号若しくは第三項」とあるのは「附則第十一条の四第四項」と、第七十三条の二十七第一項中「土地」とあるのは「改修工事対象住宅用地」と、「第七十三条の二十四第一項第一号、第二項第一号又は第三項」とあるのは「附則第十一条の四第四項」と、「これら」とあるのは「同項」と読み替えるものとする。
<sup>suppl-3251-226/art-11-4/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-5</sup>
The provisions of Articles 73-25 through 73-27 apply mutatis mutandis to the deferral of collection and its rescission of the amount of real property acquisition tax imposed on the acquisition of land for a house subject to renovation work by a real estate broker under the preceding paragraph, and to the refund of local government levies relating to that real property acquisition tax. In this case, in Article 73-25, paragraph (1), the phrase "imposed on the acquisition of land" is deemed to be replaced with "imposed on the acquisition of the land for a house subject to renovation work prescribed in Article 11-4, paragraph (4) of the Supplementary Provisions by the real estate broker prescribed in paragraph (2) of that Article (hereinafter in this paragraph and Article 73-27, paragraph (1) referred to as "land for a house subject to renovation work")", the phrase "the acquirer of that land" is deemed to be replaced with "the real estate broker", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (4) of the Supplementary Provisions", the phrase "within two years from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (1), item (i) of the preceding Article apply, within one year from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (2), item (i) of that Article apply, within one year and six months from the day of acquisition in the case of the acquisition of land to which the provisions of paragraph (3), item (i) of that Article apply, and within six months from the day of acquisition of that land in the case of the acquisition of land to which the provisions of item (ii) of that paragraph apply (limited to acquisition made before the day on which the acquisition of the existing house not meeting earthquake resistance standards on that land came to fall under the provisions of Article 73-27-2, paragraph (1))" is deemed to be replaced with "within two years from the day of that acquisition", the phrase "relating to that land" is deemed to be replaced with "relating to that land for a house subject to renovation work", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph"; in Article 73-26, paragraph (1), the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (4) of the Supplementary Provisions"; and in Article 73-27, paragraph (1), the phrase "the acquisition of land" is deemed to be replaced with "the acquisition of land for a house subject to renovation work", the phrase "Article 73-24, paragraph (1), item (i), paragraph (2), item (i), or paragraph (3)" is deemed to be replaced with "Article 11-4, paragraph (4) of the Supplementary Provisions", and the phrase "under those provisions" is deemed to be replaced with "under that paragraph".
<sup>machine translation, not official</sup>

### 第十一条の五（宅地評価土地の取得に対して課する不動産取得税の課税標準の特例） — Special Provisions on the Tax Base of Real Property Acquisition Tax Imposed on the Acquisition of Land Valued as Building Land
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-11-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-5</sup>

**第一項**  宅地評価土地（宅地及び宅地比準土地（宅地以外の土地で当該土地の取得に対して課する不動産取得税の課税標準となるべき価格が、当該土地とその状況が類似する宅地の不動産取得税の課税標準とされる価格に比準する価格により決定されるものをいう。）をいう。第三項において同じ。）を取得した場合における当該土地の取得に対して課する不動産取得税の課税標準は、第七十三条の十三第一項の規定にかかわらず、当該取得が平成十八年一月一日から令和九年三月三十一日までの間に行われた場合に限り、当該土地の価格の二分の一の額とする。
<sup>suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-5/par-1</sup>
Where land valued as building land (meaning building land and land comparable to building land (meaning land other than building land for which the price that is to be the tax base of real property acquisition tax imposed on the acquisition of that land is determined by comparison with the price treated as the tax base of real property acquisition tax for building land similar to that land in condition); the same applies in paragraph (3)) is acquired, the tax base of real property acquisition tax imposed on the acquisition of that land is, notwithstanding Article 73-13, paragraph (1), an amount equivalent to one-half of the price of that land, only where the acquisition is made during the period from January 1, 2006 to March 31, 2027.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある土地の取得について第七十三条の二十四第一項から第三項まで及び前条第四項の規定の適用がある場合におけるこれらの規定の適用については、これらの規定中「価格」とあるのは、「価格の二分の一に相当する額」とする。
<sup>suppl-3251-226/art-11-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-5/par-2</sup>
With regard to the application of the provisions of Article 73-24, paragraphs (1) through (3) and paragraph (4) of the preceding Article in the case where those provisions apply to the acquisition of land to which the provisions of the preceding paragraph apply, the term "price" in those provisions is deemed to be replaced with "an amount equivalent to one-half of the price".
<sup>machine translation, not official</sup>

**第三項**  平成十八年四月一日から令和九年三月三十一日までの間において、第七十三条の十四第七項に規定する被収用不動産等を収用され若しくは譲渡した場合、同条第九項に規定する従前の不動産について受けた同項各号に掲げる清算金若しくは補償金に応じ当該各号に定める日がある場合、同条第十項に規定する交換分合により失つた土地に係る交換分合計画の公告があつた場合、第七十三条の二十七の三第一項に規定する被収用不動産等を収用され若しくは譲渡した場合又は附則第十一条第一項に規定する交換により土地が失われた場合において、これらの規定に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合には、道府県知事が固定資産評価基準により決定した価格）中に宅地評価土地の価格があるときにおける第七十三条の十四第七項、第九項及び第十項、第七十三条の二十七の三第一項並びに附則第十一条第一項の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第七十三条の十四第七項	登録された価格	登録された価格のうち附則第十一条の五第一項に規定する宅地評価土地（以下「宅地評価土地」という。）の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額
決定した価格	決定した価格のうち宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額
第七十三条の十四第九項及び第十項第一号、第七十三条の二十七の三第一項並びに附則第十一条第一項	登録された価格	登録された価格のうち宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額
決定した価格	決定した価格のうち宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額
<sup>suppl-3251-226/art-11-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-5/par-3</sup>
During the period from April 1, 2006 to March 31, 2027, in the case where expropriated real property, etc. prescribed in Article 73-14, paragraph (7) is expropriated or transferred, in the case where, in accordance with the settlement money or compensation listed in the items of paragraph (9) of that Article received for the former real property prescribed in that paragraph, there is a day specified in the relevant item, in the case where public notice of an exchange and consolidation plan has been given concerning the land lost through exchange and consolidation prescribed in paragraph (10) of that Article, in the case where expropriated real property, etc. prescribed in Article 73-27-3, paragraph (1) is expropriated or transferred, or in the case where land is lost through exchange prescribed in Article 11, paragraph (1) of the Supplementary Provisions, and there is a price of land valued as building land in the price registered in the fixed assets tax ledger prescribed in those provisions (where that price is not registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards), with regard to the application of Article 73-14, paragraphs (7), (9) and (10), Article 73-27-3, paragraph (1) and Article 11, paragraph (1) of the Supplementary Provisions, the words listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be the words listed in the right-hand column of that table, respectively.
Article 73-14, paragraph (7)	the price of the expropriated real property, etc. registered in the fixed assets tax ledger	the amount obtained by adding an amount equivalent to one-half of the price of the portion of land valued as building land to an amount equivalent to the price of the portion, other than the portion of the land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions (hereinafter referred to as "land valued as building land"), of the price of the expropriated real property, etc. registered in the fixed assets tax ledger
the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1)	the amount obtained by adding an amount equivalent to one-half of the price of the portion of land valued as building land to an amount equivalent to the price of the portion, other than the portion of land valued as building land, of the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1)
Article 73-14, paragraph (9) and paragraph (10), item (i), Article 73-27-3, paragraph (1) and Article 11, paragraph (1) of the Supplementary Provisions	the price registered in the fixed assets tax ledger	the amount obtained by adding an amount equivalent to one-half of the price of the portion of land valued as building land to an amount equivalent to the price of the portion, other than the portion of land valued as building land, of the price registered in the fixed assets tax ledger
the price determined by the prefectural governor in accordance with the fixed asset valuation standards	the amount obtained by adding an amount equivalent to one-half of the price of the portion of land valued as building land to an amount equivalent to the price of the portion, other than the portion of land valued as building land, of the price determined by the prefectural governor in accordance with the fixed asset valuation standards
<sup>machine translation, not official</sup>

### 第十一条の六（不動産の価格の決定の特例） — Special Provisions on Determination of the Price of Real Property
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-11-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-6</sup>

**第一項**  第七十三条の十四第七項、第九項若しくは第十項、第七十三条の二十一第二項、第七十三条の二十七の三第一項又は附則第十一条第一項の規定により道府県知事が不動産の価格を決定する場合において、当該不動産が附則第十七条の二第一項又は第二項の規定の適用を受ける土地であるときにおける第七十三条の十四第七項、第九項若しくは第十項、第七十三条の二十一第二項、第七十三条の二十七の三第一項、附則第十一条第一項又は前条第三項の規定の適用については、これらの規定中「固定資産評価基準」とあるのは、「固定資産評価基準及び附則第十七条の二第一項に規定する修正基準」と読み替えるものとする。
<sup>suppl-3251-226/art-11-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-6/par-1</sup>
Where the prefectural governor determines the price of real property pursuant to Article 73-14, paragraph (7), (9) or (10), Article 73-21, paragraph (2), Article 73-27-3, paragraph (1) or Article 11, paragraph (1) of the Supplementary Provisions, and that real property is land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions applies, with regard to the application of Article 73-14, paragraph (7), (9) or (10), Article 73-21, paragraph (2), Article 73-27-3, paragraph (1), Article 11, paragraph (1) of the Supplementary Provisions or paragraph (3) of the preceding Article, the phrase "fixed asset valuation standards" in those provisions is deemed to be replaced with "fixed asset valuation standards and the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第十二条（不動産取得税の徴収猶予） — Deferral of Collection of Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12</sup>

**第一項**  租税特別措置法第七十条の四第一項に規定する受贈者の同項に規定する農地、採草放牧地及び準農地の取得に対して課する不動産取得税については、政令で特別の定めをするものを除き、同項、同条第二項、第四項から第八項まで、第十項、第十一項、第十五項、第十七項、第十八項、第二十二項及び第二十三項並びに第七十条の四の二第一項、第二項、第四項、第七項、第八項（同条第四項及び第七項に係る部分に限る。）、第九項及び第十項（同法第七十条の四第三項、第九項、第十二項から第十四項まで、第十六項、第十九項から第二十一項まで及び第二十四項から第三十九項までに係る部分を除く。）の規定の例によつてその徴収を猶予するものとする。
<sup>suppl-3251-226/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12/par-1</sup>
With regard to the real property acquisition tax imposed on the acquisition by a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation of the farmland, pasture land and quasi-farmland prescribed in that paragraph, except as otherwise specially provided by Cabinet Order, collection is to be deferred in accordance with the rules of that paragraph, paragraphs (2), (4) through (8), (10), (11), (15), (17), (18), (22) and (23) of that Article, and Article 70-4-2, paragraphs (1), (2), (4), (7) and (8) (limited to the part relating to paragraphs (4) and (7) of that Article), (9) and (10) (excluding the part relating to Article 70-4, paragraphs (3), (9), (12) through (14), (16), (19) through (21) and (24) through (39) of that Act) of that Act.
<sup>machine translation, not official</sup>

**第二項**  前項の規定により不動産取得税の徴収の猶予をする場合には、租税特別措置法第七十条の四第九項、第十二項、第十三項、第十九項、第二十項、第二十四項、第二十七項から第三十一項まで、第三十二項第二号及び第三十五項、第七十条の四の二第三項、第五項、第六項、第八項（同条第三項、第五項及び第六項に係る部分に限る。）及び第十項（同法第七十条の四第九項、第十二項、第十三項、第十九項、第二十項、第二十四項、第二十七項から第三十一項まで、第三十二項第二号及び第三十五項に係る部分に限る。）、第七十条の八第一項及び第二項、第九十三条第五項並びに第九十六条の規定を準用する。この場合において、これらの規定の準用について必要な技術的読替えは、政令で定める。
<sup>suppl-3251-226/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12/par-2</sup>
Where the collection of real property acquisition tax is deferred pursuant to the preceding paragraph, the provisions of Article 70-4, paragraphs (9), (12), (13), (19), (20), (24), (27) through (31), paragraph (32), item (ii) and paragraph (35), Article 70-4-2, paragraphs (3), (5), (6), (8) (limited to the part relating to paragraphs (3), (5) and (6) of that Article) and (10) (limited to the part relating to Article 70-4, paragraphs (9), (12), (13), (19), (20), (24), (27) through (31), paragraph (32), item (ii) and paragraph (35) of that Act), Article 70-8, paragraphs (1) and (2), Article 93, paragraph (5) and Article 96 of the Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, the technical replacement of terms necessary for the mutatis mutandis application of these provisions is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定による不動産取得税の徴収の猶予があつた場合において、当該不動産取得税に係る農地、採草放牧地及び準農地の贈与者又は受贈者が死亡したとき（その死亡の日前に、同項の規定によりその例によるものとされる租税特別措置法第七十条の四第一項ただし書（同条第七項、第十項、第十三項、第十八項第二号、第二十項若しくは第二十三項第一号若しくは第五号又は同法第七十条の四の二第七項（同条第八項において読み替えて準用する場合を含む。以下この項において同じ。）の規定の適用があつた場合を含む。）の規定又は前項において準用する同法第七十条の四第三十項若しくは第三十一項の規定の適用があつた場合を除く。）は、道府県は、当該不動産取得税（第一項の規定によりその例によるものとされる同条第四項（同条第七項、第十項、第十三項、第十八項第二号、第二十項若しくは第二十三項第一号若しくは第五号又は同法第七十条の四の二第七項の規定の適用があつた場合を含む。）の規定又は第一項の規定によりその例によるものとされる同法第七十条の四第五項の規定の適用があつた部分の金額に相当する不動産取得税を除く。）に係る地方団体の徴収金に係る納税義務を免除するものとする。
<sup>suppl-3251-226/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12/par-3</sup>
Where the deferral of collection of real property acquisition tax has been granted pursuant to the provisions of paragraph (1), and the donor or donee of the farmland, pasture land and quasi-farmland relating to that real property acquisition tax dies (excluding the case where, before the day of that death, the proviso to Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation, which is applied in accordance with the rules under the provisions of paragraph (1) (including the case where Article 70-4, paragraph (7), (10), (13), paragraph (18), item (ii), paragraph (20), or paragraph (23), item (i) or (v) of that Act, or Article 70-4-2, paragraph (7) of that Act (including as applied mutatis mutandis with replacement of terms pursuant to paragraph (8) of that Article; the same applies hereinafter in this paragraph) has applied), or Article 70-4, paragraph (30) or (31) of that Act, which is applied mutatis mutandis under the preceding paragraph, has applied), a prefecture is to exempt the tax liability for local government levies relating to that real property acquisition tax (excluding real property acquisition tax equivalent to the amount of the portion to which Article 70-4, paragraph (4) of that Act, which is applied in accordance with the rules under the provisions of paragraph (1) (including the case where Article 70-4, paragraph (7), (10), (13), paragraph (18), item (ii), paragraph (20), or paragraph (23), item (i) or (v) of that Act, or Article 70-4-2, paragraph (7) of that Act has applied), or Article 70-4, paragraph (5) of that Act, which is applied in accordance with the rules under the provisions of paragraph (1), has applied).
<sup>machine translation, not official</sup>

**第四項**  前三項に定めるもののほか、第一項の規定による不動産取得税の徴収の猶予に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12/par-4</sup>
Beyond what is prescribed in the preceding three paragraphs, matters necessary concerning the deferral of collection of real property acquisition tax pursuant to the provisions of paragraph (1) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十二条の二（加熱式たばこに係る道府県たばこ税の課税標準の特例） — Special Provisions on the Tax Base of Prefectural Tobacco Tax on Heated Tobacco
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-12-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2</sup>

**第一項**  令和八年四月一日以後に第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等が行われた加熱式たばこ（第七十四条第二項第一号ホに掲げる加熱式たばこをいい、第七十四条の三の二の規定により製造たばことみなされるものを含む。以下この項及び次項において同じ。）に係る第七十四条の四第一項の製造たばこの本数は、同条第三項の規定にかかわらず、当分の間、次の各号に掲げる区分に応じ、当該各号に定める方法により換算した紙巻たばこ（第七十四条第二項第一号イに掲げる紙巻たばこをいう。以下この項において同じ。）の本数によるものとする。
<sup>suppl-3251-226/art-12-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-1</sup>
The number of units of manufactured tobacco under Article 74-4, paragraph (1) relating to heated tobacco (meaning heated tobacco listed in Article 74, paragraph (2), item (i), (e), and including that deemed to be manufactured tobacco pursuant to Article 74-3-2; the same applies hereinafter in this paragraph and the following paragraph) for which a sale under Article 74-2, paragraph (1), or a sale or consumption, etc. under paragraph (2) of that Article, is carried out on or after April 1, 2026, is, notwithstanding Article 74-4, paragraph (3), for the time being, to be the number of cigarettes (meaning cigarettes listed in Article 74, paragraph (2), item (i), (a); the same applies hereinafter in this paragraph) converted by the method specified in each of the following items in accordance with the categories listed in those items.
<sup>machine translation, not official</sup>

  **一**  葉たばこ（たばこ事業法第二条第二号に規定する葉たばこをいう。）を原料の全部又は一部としたものを紙その他これに類する材料のもので巻いた加熱式たばこ（当該葉たばこを原料の全部又は一部としたものを総務省令で定めるところにより直接加熱することによつて喫煙の用に供されるものに限る。）　当該加熱式たばこの重量（フィルターその他の総務省令で定めるものに係る部分の重量を除く。以下この項及び第三項において同じ。）の〇・三五グラムをもつて紙巻たばこの一本に換算する方法。ただし、当該加熱式たばこの一本当たりの重量が〇・三五グラム未満である場合にあつては、当該加熱式たばこの一本をもつて紙巻たばこの一本に換算する方法
  <sup>suppl-3251-226/art-12-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-1/item-1</sup>
  heated tobacco made by wrapping, in paper or a similar material, a product that has leaf tobacco (meaning leaf tobacco prescribed in Article 2, item (ii) of the Tobacco Business Act) as the whole or part of its raw material (limited to that which is put to smoking use by directly heating the product having that leaf tobacco as the whole or part of its raw material, as provided by Order of the Ministry of Internal Affairs and Communications): the method of converting every 0.35 grams of the weight of that heated tobacco (excluding the weight of the part relating to filters and others specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this paragraph and paragraph (3)) into one cigarette; provided, however, that where the weight per piece of that heated tobacco is less than 0.35 grams, the method of converting one piece of that heated tobacco into one cigarette;
  <sup>machine translation, not official</sup>

  **二**  前号に掲げるもの以外の加熱式たばこ　当該加熱式たばこの重量の〇・二グラムをもつて紙巻たばこの一本に換算する方法。ただし、当該加熱式たばこの品目ごとの一個当たりの重量が四グラム未満である場合にあつては、当該加熱式たばこの品目ごとの一個をもつて紙巻たばこの二十本に換算する方法
  <sup>suppl-3251-226/art-12-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-1/item-2</sup>
  heated tobacco other than that listed in the preceding item: the method of converting every 0.2 grams of the weight of that heated tobacco into one cigarette; provided, however, that where the weight per unit of each product item of that heated tobacco is less than 4 grams, the method of converting one unit of each product item of that heated tobacco into 20 cigarettes.
  <sup>machine translation, not official</sup>

**第二項**  前項第二号に掲げる加熱式たばこ（第七十四条の三の二の規定により製造たばことみなされるものに限る。）のうち、同項第一号に掲げる加熱式たばこと併せて喫煙の用に供されるものその他の政令で定めるものについては、同項第二号ただし書の規定は、適用しない。
<sup>suppl-3251-226/art-12-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-2</sup>
With regard to the heated tobacco listed in item (ii) of the preceding paragraph (limited to that deemed to be manufactured tobacco pursuant to Article 74-3-2) that is put to smoking use together with the heated tobacco listed in item (i) of that paragraph, and other such tobacco specified by Cabinet Order, the proviso to item (ii) of that paragraph does not apply.
<sup>machine translation, not official</sup>

**第三項**  前二項に定めるもののほか、第一項の規定により重量を本数に換算する場合の計算その他前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-12-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-3</sup>
Beyond what is prescribed in the preceding two paragraphs, the calculation in the case of converting weight into a number of units pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十二条の二の二（ゴルフ場利用税の非課税） — Exemption from Golf Course Use Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-12-2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-2</sup>

**第一項**  道府県は、当分の間、スポーツ基本法第二条第六項に規定する国際競技大会（同法第二十七条第一項の規定による措置その他の我が国への招致又は開催の支援のための措置を講ずることが閣議において決定され、又は了解されたものに限る。）のゴルフ競技に参加する選手が当該国際競技大会のゴルフ競技として、又はその公式の練習のためにゴルフを行う場合（当該国際競技大会のゴルフ競技の準備及び運営を行う者がその旨を証明する場合に限る。）のゴルフ場の利用に対しては、第七十五条の規定にかかわらず、ゴルフ場利用税を課することができない。
<sup>suppl-3251-226/art-12-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-2/par-1</sup>
For the time being, a prefecture may not impose golf course use tax on the use of a golf course in the case where a player participating in the golf competition of an international competition prescribed in Article 2, paragraph (6) of the Basic Act on Sport (limited to one for which it has been decided or understood at a Cabinet meeting that measures for supporting its hosting in Japan or holding, including the measures under Article 27, paragraph (1) of that Act, are to be taken) plays golf as the golf competition of that international competition or for official practice for it (limited to the case where the person who prepares and administers the golf competition of that international competition certifies to that effect), notwithstanding Article 75.
<sup>machine translation, not official</sup>

### 第十二条の二の三から第十二条の二の五まで  〔削除 / repealed〕
<sup>suppl-3251-226/art-12-2-3-to-12-2-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-3-to-12-2-5</sup>

**第一項**  削除
<sup>suppl-3251-226/art-12-2-3-to-12-2-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-3-to-12-2-5/par-1</sup>

### 第十二条の二の六（軽油引取税に係るみなし揮発油の特例） — Special Provisions on Deemed Gasoline for Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-12-2-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-6</sup>

**第一項**  当分の間、第百四十四条の二第三項に規定する揮発油には、租税特別措置法第八十八条の六の規定により揮発油とみなされる揮発油類似品を含むものとする。
<sup>suppl-3251-226/art-12-2-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-6/par-1</sup>
For the time being, the gasoline prescribed in Article 144-2, paragraph (3) is to include gasoline-like products that are deemed to be gasoline pursuant to Article 88-6 of the Act on Special Measures Concerning Taxation.
<sup>machine translation, not official</sup>

### 第十二条の二の七（軽油引取税の課税免除の特例） — Special Provisions on Exemption from Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-12-2-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7</sup>

**第一項**  道府県は、令和九年三月三十一日までに行われる次に掲げる軽油の引取りに対しては、第百四十四条の二第一項及び第二項の規定にかかわらず、次項において読み替えて準用する第百四十四条の二十一第一項の規定による免税証の交付があつた場合又は次項において読み替えて準用する第百四十四条の三十一第四項若しくは第五項の規定による道府県知事の承認があつた場合に限り、軽油引取税を課さないものとする。
<sup>suppl-3251-226/art-12-2-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1</sup>
For the taking delivery of the following light oil carried out on or before March 31, 2027, a prefecture is not to impose light oil delivery tax, notwithstanding Article 144-2, paragraphs (1) and (2), only where a tax exemption certificate has been issued pursuant to Article 144-21, paragraph (1) as applied mutatis mutandis with replacement of terms in the following paragraph, or the approval of the prefectural governor has been given pursuant to Article 144-31, paragraph (4) or (5) as applied mutatis mutandis with replacement of terms in the following paragraph.
<sup>machine translation, not official</sup>

  **一**  船舶（政令で定めるものを除く。）の使用者が当該船舶の動力源に供する軽油の引取り
  <sup>suppl-3251-226/art-12-2-7/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1/item-1</sup>
  taking delivery of light oil to be used by the user of a vessel (excluding those specified by Cabinet Order) as the power source of that vessel;
  <sup>machine translation, not official</sup>

  **二**  自衛隊又は締約国軍隊（円滑化協定（我が国の自衛隊と我が国以外の締約国の軍隊との間における相互のアクセス及び協力の円滑化に関する我が国と当該締約国との間の条約その他の国際約束であつて我が国の租税の免除に関する事項について定めるもののうち政令で定めるものをいう。）に基づいて、我が国の同意を得て、我が国及び当該締約国が相互に決定して実施する活動に関連して国内（この法律の施行地をいう。）に所在する当該締約国の軍隊をいう。第七項において同じ。）が通信の用に供する機械、自動車（政令で定めるものを除く。）その他これらに類するものとして政令で定めるものの電源又は動力源に供する軽油の引取り
  <sup>suppl-3251-226/art-12-2-7/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1/item-2</sup>
  taking delivery of light oil to be used as the electric power source or power source of communication machinery, motor vehicles (excluding those specified by Cabinet Order) and other similar equipment specified by Cabinet Order by the Self-Defense Forces or the armed forces of a contracting state (meaning the armed forces of a contracting state located in Japan (meaning the area where this Act is enforced) in connection with activities mutually decided and carried out by Japan and that contracting state with Japan's consent, based on a reciprocal access agreement (meaning, among treaties and other international agreements between Japan and a contracting state other than Japan concerning the facilitation of reciprocal access and cooperation between the Self-Defense Forces of Japan and the armed forces of that contracting state that provide for matters concerning the exemption of Japanese taxes, those specified by Cabinet Order); the same applies in paragraph (7));
  <sup>machine translation, not official</sup>

  **三**  鉄道事業又は軌道事業を営む者その他政令で定める者が鉄道用車両、軌道用車両又はこれらの車両に類するもので政令で定めるもの（日本貨物鉄道株式会社にあつては、政令で定める機械を含む。）の動力源に供する軽油の引取り
  <sup>suppl-3251-226/art-12-2-7/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1/item-3</sup>
  taking delivery of light oil to be used by a person who operates railway business or track business or other person specified by Cabinet Order as the power source of railway rolling stock, track rolling stock or similar vehicles specified by Cabinet Order (for Japan Freight Railway Company, including machinery specified by Cabinet Order);
  <sup>machine translation, not official</sup>

  **四**  農業又は林業を営む者その他政令で定める者が動力耕うん機その他の政令で定める機械の動力源に供する軽油の引取り
  <sup>suppl-3251-226/art-12-2-7/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1/item-4</sup>
  taking delivery of light oil to be used by a person who engages in agriculture or forestry or other person specified by Cabinet Order as the power source of power tillers and other machinery specified by Cabinet Order;
  <sup>machine translation, not official</sup>

  **五**  木材加工業その他の政令で定める事業を営む者が当該事業の事業場において使用する機械の動力源の用途その他の政令で定める用途に供する軽油の引取り
  <sup>suppl-3251-226/art-12-2-7/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1/item-5</sup>
  taking delivery of light oil to be used by a person who engages in a business specified by Cabinet Order, such as wood processing, as the power source of machinery used at the workplace of that business, or for other uses specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第二項**  第百四十四条の二十一、第百四十四条の二十三、第百四十四条の二十四、第百四十四条の二十七及び第百四十四条の三十一第四項から第七項までの規定は、前項の規定により軽油引取税を課さないこととされる軽油の引取りについて準用する。この場合において、第百四十四条の二十一第一項中「第百四十四条の六に規定する」とあるのは「附則第十二条の二の七第一項各号に掲げる」と、「同条の」とあるのは「同項の」と、「同条に規定する」とあるのは「同項各号に掲げる」と、同条第三項中「第百四十四条の六に規定する」とあるのは「附則第十二条の二の七第一項各号に掲げる」と、第百四十四条の三十一第四項及び第五項中「第百四十四条の六に規定する」とあるのは「附則第十二条の二の七第一項各号に掲げる」と、「同条に規定する」とあるのは「同項各号に掲げる」と、同条第七項中「第一項、第四項」とあるのは「第四項」と読み替えるものとする。
<sup>suppl-3251-226/art-12-2-7/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-2</sup>
The provisions of Article 144-21, Article 144-23, Article 144-24, Article 144-27 and Article 144-31, paragraphs (4) through (7) apply mutatis mutandis to the taking delivery of light oil on which light oil delivery tax is not to be imposed pursuant to the preceding paragraph. In this case, in Article 144-21, paragraph (1), the phrase "the use prescribed in that Article" is deemed to be replaced with "the use listed in the items of Article 12-2-7, paragraph (1) of the Supplementary Provisions", the phrase "pursuant to the provisions of that Article" is deemed to be replaced with "pursuant to the provisions of that paragraph", and the phrase "A person prescribed in Article 144-6" is deemed to be replaced with "A person listed in the items of that paragraph"; in paragraph (3) of that Article, the phrase "prescribed in Article 144-6" is deemed to be replaced with "listed in the items of Article 12-2-7, paragraph (1) of the Supplementary Provisions"; in Article 144-31, paragraphs (4) and (5), the phrase "a person prescribed in Article 144-6" is deemed to be replaced with "a person listed in the items of Article 12-2-7, paragraph (1) of the Supplementary Provisions" and the phrase "the use prescribed in that Article" is deemed to be replaced with "the use listed in the items of that paragraph"; and in paragraph (7) of that Article, the phrase "paragraph (1), (4)" is deemed to be replaced with "paragraph (4)".
<sup>machine translation, not official</sup>

**第三項**  前項において読み替えて準用する第百四十四条の二十一第一項に規定する免税軽油又は免税証は、それぞれ第百四十四条の二十一第一項に規定する免税軽油又は免税証とみなして、第百四十四条の二十二、第百四十四条の二十五、第百四十四条の二十六、第百四十四条の二十八及び第百四十四条の四十一の規定を適用する。
<sup>suppl-3251-226/art-12-2-7/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-3</sup>
The tax-exempt light oil or tax exemption certificate prescribed in Article 144-21, paragraph (1) as applied mutatis mutandis with replacement of terms in the preceding paragraph is deemed to be the tax-exempt light oil or tax exemption certificate, respectively, prescribed in Article 144-21, paragraph (1), and Articles 144-22, 144-25, 144-26, 144-28 and 144-41 apply.
<sup>machine translation, not official</sup>

**第四項**  前三項の場合における第百四十四条の三、第百四十四条の十三、第百四十四条の十四、第百四十四条の十八、第百四十四条の二十五、第百四十四条の二十六、第百四十四条の二十八、第百四十四条の二十九、第百四十四条の四十一、第百四十四条の四十四から第百四十四条の四十六まで、第百四十四条の四十九及び第百四十四条の五十一の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第百四十四条の三第一項	第百四十四条の二十一第一項	第百四十四条の二十一第一項（附則第十二条の二の七第二項において読み替えて準用する場合を含む。第三項において同じ。）
第百四十四条の三第一項第三号及び第四号	第百四十四条の六	第百四十四条の六又は附則第十二条の二の七第一項
第百四十四条の三第一項第四号	同条	これらの規定
第百四十四条の十三	第百四十四条の三	第百四十四条の三（附則第十二条の二の七第四項の規定により読み替えて適用される場合を含む。）
第百四十四条の十四第二項及び第四項	又は第百四十四条の六	若しくは第百四十四条の六又は附則第十二条の二の七第一項
第百四十四条の十四第四項及び第百四十四条の十八第一項第六号	第百四十四条の二十一第一項	第百四十四条の二十一第一項（附則第十二条の二の七第二項において読み替えて準用する場合を含む。）
第百四十四条の十八第一項第六号	第百四十四条の三第一項第三号又は第四号	第百四十四条の三第一項第三号又は第四号（附則第十二条の二の七第四項の規定により読み替えて適用される場合を含む。）
第百四十四条の二十五第一項	前条	前条（附則第十二条の二の七第二項において準用する場合を含む。次項において同じ。）
第百四十四条の二十六第一項	第百四十四条の三第三項	第百四十四条の三第三項（附則第十二条の二の七第四項の規定により読み替えて適用される場合を含む。）
第百四十四条の二十六第二項	第百四十四条の三第四項	第百四十四条の三第四項（附則第十二条の二の七第四項の規定により読み替えて適用される場合を含む。）
第百四十四条の二十八第一項	前条第一項	前条第一項（附則第十二条の二の七第二項において準用する場合を含む。）
第百四十四条の二十九第一項、第百四十四条の四十一第一項、第百四十四条の四十四第一項、第百四十四条の四十五第二項並びに第百四十四条の四十六第一項及び第二項	第百四十四条の十四第二項	第百四十四条の十四第二項（附則第十二条の二の七第四項の規定により読み替えて適用される場合を含む。）
第百四十四条の四十一第二項、第百四十四条の四十四第一項、第百四十四条の四十五第二項並びに第百四十四条の四十六第一項及び第二項	第百四十四条の十八	第百四十四条の十八（附則第十二条の二の七第四項の規定により読み替えて適用される場合を含む。）
第百四十四条の四十一第三項	第四項	第四項（附則第十二条の二の七第二項において読み替えて準用する場合を含む。）
第五項	第五項（附則第十二条の二の七第二項において読み替えて準用する場合を含む。）
第百四十四条の四十六第一項、第百四十四条の四十九第一項及び第百四十四条の五十一第一項第二号	第百四十四条の二十二第四項（第百四十四条の二十五第五項において準用する場合を含む。）	第百四十四条の二十二第四項（附則第十二条の二の七第四項の規定により読み替えて適用される場合を含む。以下この項において同じ。）若しくは第百四十四条の二十五第五項（附則第十二条の二の七第四項の規定により読み替えて適用される場合を含む。）において準用する第百四十四条の二十二第四項
<sup>suppl-3251-226/art-12-2-7/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-4</sup>
With regard to the application of Article 144-3, Article 144-13, Article 144-14, Article 144-18, Article 144-25, Article 144-26, Article 144-28, Article 144-29, Article 144-41, Articles 144-44 through 144-46, Article 144-49 and Article 144-51 in the cases of the preceding three paragraphs, the words listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table, respectively.
Article 144-3, paragraph (1)	Article 144-21, paragraph (1)	Article 144-21, paragraph (1) (including as applied mutatis mutandis with replacement of terms pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions; the same applies in paragraph (3))
Article 144-3, paragraph (1), items (iii) and (iv)	Article 144-6	Article 144-6 or Article 12-2-7, paragraph (1) of the Supplementary Provisions
Article 144-3, paragraph (1), item (iv)	that Article	those provisions
Article 144-13	Article 144-3	Article 144-3 (including as applied with terms replaced pursuant to Article 12-2-7, paragraph (4) of the Supplementary Provisions)
Article 144-14, paragraphs (2) and (4)	or Article 144-6	or Article 144-6 or Article 12-2-7, paragraph (1) of the Supplementary Provisions
Article 144-14, paragraph (4) and Article 144-18, paragraph (1), item (vi)	Article 144-21, paragraph (1)	Article 144-21, paragraph (1) (including as applied mutatis mutandis with replacement of terms pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions)
Article 144-18, paragraph (1), item (vi)	Article 144-3, paragraph (1), item (iii) or (iv)	Article 144-3, paragraph (1), item (iii) or (iv) (including as applied with terms replaced pursuant to Article 12-2-7, paragraph (4) of the Supplementary Provisions)
Article 144-25, paragraph (1)	the preceding Article	the preceding Article (including as applied mutatis mutandis pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions; the same applies in the following paragraph)
Article 144-26, paragraph (1)	Article 144-3, paragraph (3)	Article 144-3, paragraph (3) (including as applied with terms replaced pursuant to Article 12-2-7, paragraph (4) of the Supplementary Provisions)
Article 144-26, paragraph (2)	Article 144-3, paragraph (4)	Article 144-3, paragraph (4) (including as applied with terms replaced pursuant to Article 12-2-7, paragraph (4) of the Supplementary Provisions)
Article 144-28, paragraph (1)	paragraph (1) of the preceding Article	paragraph (1) of the preceding Article (including as applied mutatis mutandis pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions)
Article 144-29, paragraph (1), Article 144-41, paragraph (1), Article 144-44, paragraph (1), Article 144-45, paragraph (2), and Article 144-46, paragraphs (1) and (2)	Article 144-14, paragraph (2)	Article 144-14, paragraph (2) (including as applied with terms replaced pursuant to Article 12-2-7, paragraph (4) of the Supplementary Provisions)
Article 144-41, paragraph (2), Article 144-44, paragraph (1), Article 144-45, paragraph (2), and Article 144-46, paragraphs (1) and (2)	Article 144-18	Article 144-18 (including as applied with terms replaced pursuant to Article 12-2-7, paragraph (4) of the Supplementary Provisions)
Article 144-41, paragraph (3)	(4)	(4) (including as applied mutatis mutandis with replacement of terms pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions)
(5)	(5) (including as applied mutatis mutandis with replacement of terms pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions)
Article 144-46, paragraph (1), Article 144-49, paragraph (1) and Article 144-51, paragraph (1), item (ii)	Article 144-22, paragraph (4) (including as applied mutatis mutandis pursuant to Article 144-25, paragraph (5))	Article 144-22, paragraph (4) (including as applied with terms replaced pursuant to Article 12-2-7, paragraph (4) of the Supplementary Provisions; the same applies hereinafter in this paragraph) or Article 144-22, paragraph (4) as applied mutatis mutandis pursuant to Article 144-25, paragraph (5) (including as applied with terms replaced pursuant to Article 12-2-7, paragraph (4) of the Supplementary Provisions)
<sup>machine translation, not official</sup>

**第五項**  第一項第一号に掲げる軽油の引取りを行つた自衛隊の船舶の使用者が、令和九年三月三十一日までに次に掲げる規定により当該引取りに係る軽油を譲渡する場合には、当該軽油の譲渡については、前項の規定により読み替えられた第百四十四条の三第一項（第三号に係る部分に限る。）並びに同条第三項及び第四項の規定にかかわらず、軽油引取税を課さないものとする。
<sup>suppl-3251-226/art-12-2-7/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-5</sup>
Where the user of a Self-Defense Forces vessel that has taken delivery of light oil listed in paragraph (1), item (i) transfers the light oil relating to that taking delivery on or before March 31, 2027 pursuant to the following provisions, light oil delivery tax is not to be imposed on the transfer of that light oil, notwithstanding Article 144-3, paragraph (1) (limited to the part relating to item (iii)) as replaced pursuant to the preceding paragraph, and paragraphs (3) and (4) of that Article.
<sup>machine translation, not official</sup>

  **一**  重要影響事態に際して我が国の平和及び安全を確保するための措置に関する法律（平成十一年法律第六十号）第六条第一項（同法第七条第八項及び重要影響事態等に際して実施する船舶検査活動に関する法律（平成十二年法律第百四十五号）第五条第七項において準用する場合を含む。）
  <sup>suppl-3251-226/art-12-2-7/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-5/item-1</sup>
  Article 6, paragraph (1) of the Act on Measures to Ensure the Peace and Security of Japan in Important Influence Situations (Act No. 60 of 1999) (including as applied mutatis mutandis pursuant to Article 7, paragraph (8) of that Act and Article 5, paragraph (7) of the Act on Ship Inspection Operations Conducted in Important Influence Situations, etc. (Act No. 145 of 2000));
  <sup>machine translation, not official</sup>

  **二**  武力攻撃事態等及び存立危機事態におけるアメリカ合衆国等の軍隊の行動に伴い我が国が実施する措置に関する法律（平成十六年法律第百十三号）第十条第一項
  <sup>suppl-3251-226/art-12-2-7/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-5/item-2</sup>
  Article 10, paragraph (1) of the Act Concerning Measures Implemented by Japan in Connection with Actions of the United States Armed Forces and Others in Armed Attack Situations, etc. , and Survival-Threatening Situations (Act No. 113 of 2004);
  <sup>machine translation, not official</sup>

  **三**  国際平和共同対処事態に際して我が国が実施する諸外国の軍隊等に対する協力支援活動等に関する法律（平成二十七年法律第七十七号）第七条第一項（同法第八条第八項及び重要影響事態等に際して実施する船舶検査活動に関する法律第五条第七項において準用する場合を含む。）
  <sup>suppl-3251-226/art-12-2-7/par-5/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-5/item-3</sup>
  Article 7, paragraph (1) of the Act on Cooperation and Support Activities, etc. Conducted by Japan for the Armed Forces, etc. of Foreign Countries in Situations Threatening International Peace and Security that the International Community Is Collectively Addressing (Act No. 77 of 2015) (including as applied mutatis mutandis pursuant to Article 8, paragraph (8) of that Act and Article 5, paragraph (7) of the Act on Ship Inspection Operations Conducted in Important Influence Situations, etc.).
  <sup>machine translation, not official</sup>

**第六項**  第一項第一号に掲げる軽油の引取りを行つた自衛隊の船舶の使用者が、我が国と我が国以外の締約国との間の物品又は役務の相互の提供に関する条約その他の国際約束で政令で定めるものに基づき、令和九年三月三十一日までに当該引取りに係る軽油を当該締約国の軍隊の船舶の動力源に供するため譲渡する場合には、前項の規定の適用があるときを除き、当該軽油の譲渡については、第四項の規定により読み替えられた第百四十四条の三第一項（第三号に係る部分に限る。）並びに同条第三項及び第四項の規定にかかわらず、軽油引取税を課さないものとする。
<sup>suppl-3251-226/art-12-2-7/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-6</sup>
Where the user of a Self-Defense Forces vessel that has taken delivery of light oil listed in paragraph (1), item (i) transfers, on or before March 31, 2027, the light oil relating to that taking delivery for use as the power source of a vessel of the armed forces of that contracting state, based on a treaty or other international agreement specified by Cabinet Order concerning the reciprocal provision of goods or services between Japan and a contracting state other than Japan, light oil delivery tax is not to be imposed on the transfer of that light oil, except where the preceding paragraph applies, notwithstanding Article 144-3, paragraph (1) (limited to the part relating to item (iii)) as replaced pursuant to paragraph (4) of this Article, and paragraphs (3) and (4) of Article 144-3.
<sup>machine translation, not official</sup>

**第七項**  第一項第一号に掲げる軽油の引取りを行つた締約国軍隊の船舶の使用者が、令和九年三月三十一日までに当該引取りに係る軽油を自衛隊に譲渡する場合には、当該軽油の譲渡については、第四項の規定により読み替えられた第百四十四条の三第一項（第三号に係る部分に限る。）並びに同条第三項及び第四項の規定にかかわらず、軽油引取税を課さないものとする。
<sup>suppl-3251-226/art-12-2-7/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-7</sup>
Where the user of a vessel of the armed forces of a contracting state that has taken delivery of light oil listed in paragraph (1), item (i) transfers the light oil relating to that taking delivery to the Self-Defense Forces on or before March 31, 2027, light oil delivery tax is not to be imposed on the transfer of that light oil, notwithstanding Article 144-3, paragraph (1) (limited to the part relating to item (iii)) as replaced pursuant to paragraph (4), and paragraphs (3) and (4) of that Article.
<sup>machine translation, not official</sup>

**第八項**  前三項の規定の適用がある場合における第二項において準用する第百四十四条の二十七第一項の規定の適用については、同項中「並びに前月」とあるのは「、前月」と、「その他の」とあるのは「並びに前月の初日から末日までの間に行つた附則第十二条の二の七第五項から第七項までに規定する譲渡に関する事実及びその数量その他の」とする。
<sup>suppl-3251-226/art-12-2-7/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-8</sup>
With regard to the application of Article 144-27, paragraph (1) as applied mutatis mutandis in paragraph (2) in the case where the provisions of the preceding three paragraphs apply, in Article 144-27, paragraph (1), the phrase "and the facts concerning the use of reportable tax-exempt light oil" is deemed to be replaced with ", the facts concerning the use of reportable tax-exempt light oil", and the phrase "and other matters" is deemed to be replaced with "and the facts and quantities concerning the transfers prescribed in Article 12-2-7, paragraphs (5) through (7) of the Supplementary Provisions made during the period from the first day to the last day of the preceding month, and other matters".
<sup>machine translation, not official</sup>

**第九項**  鉄道事業又は軌道事業を営む者（エネルギーの使用の合理化及び非化石エネルギーへの転換等に関する法律（昭和五十四年法律第四十九号）第百五条第二項ただし書に規定する特定貨物輸送事業者又は同法第百二十九条第二項ただし書に規定する特定旅客輸送事業者に限る。次条において「特例対象事業者」という。）のうち同条第一項の規定の適用を受けた者が、令和九年三月三十一日までに、当該適用を受けて製造を行つた炭化水素油（第百四十四条の二第三項に規定する炭化水素油をいう。次条第一項及び第二項において同じ。）である軽油を鉄道用車両又は軌道用車両の動力源に供するため自ら消費する場合には、当該軽油の消費については、第百四十四条の三第一項（第五号（軽油の消費に係る部分に限る。）に係る部分に限る。）の規定にかかわらず、軽油引取税を課さないものとする。
<sup>suppl-3251-226/art-12-2-7/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-9</sup>
Where a person that operates railway business or track business (limited to a specified freight transport operator prescribed in the proviso to Article 105, paragraph (2) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy (Act No. 49 of 1979) or a specified passenger transport operator prescribed in the proviso to Article 129, paragraph (2) of that Act; referred to as an "eligible business operator" in the following Article), and to which paragraph (1) of that Article has been applied, consumes by itself, on or before March 31, 2027, light oil that is hydrocarbon oil manufactured under that application (meaning hydrocarbon oil prescribed in Article 144-2, paragraph (3); the same applies in paragraphs (1) and (2) of the following Article) for use as the power source of railway rolling stock or track rolling stock, light oil delivery tax is not to be imposed on the consumption of that light oil, notwithstanding Article 144-3, paragraph (1) (limited to the part relating to item (v) (limited to the part relating to the consumption of light oil)).
<sup>machine translation, not official</sup>

### 第十二条の二の八（軽油引取税の製造の承認を受ける義務の免除等の特例） — Special Provisions on Exemption, etc. from the Obligation to Obtain Approval for Manufacture for Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-12-2-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8</sup>

**第一項**  前条第一項第三号に掲げる軽油の引取りを行つた特例対象事業者が、令和九年三月三十一日までに、当該引取りに係る軽油と軽油以外の炭化水素油を混和して炭化水素油の製造を行う場合（鉄道用車両又は軌道用車両の燃料タンク内において製造を行う場合に限る。以下この項において同じ。）は、第百四十四条の三十二第一項（第一号に係る部分に限る。）の規定は、適用しない。この項の規定の適用を受けて製造を行つた炭化水素油が軽油である場合において、当該適用を受けた特例対象事業者が、同日までに、当該軽油と軽油以外の炭化水素油を混和して炭化水素油の製造を行う場合も、同様とする。
<sup>suppl-3251-226/art-12-2-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-1</sup>
Where an eligible business operator that has taken delivery of light oil listed in paragraph (1), item (iii) of the preceding Article manufactures hydrocarbon oil, on or before March 31, 2027, by mixing the light oil relating to that taking delivery with hydrocarbon oil other than light oil (limited to the case of manufacturing within the fuel tank of railway rolling stock or track rolling stock; the same applies hereinafter in this paragraph), Article 144-32, paragraph (1) (limited to the part relating to item (i)) does not apply. The same applies where, in the case where the hydrocarbon oil manufactured under the application of this paragraph is light oil, the eligible business operator to which it was applied manufactures hydrocarbon oil, on or before that date, by mixing that light oil with hydrocarbon oil other than light oil.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用を受けて製造を行つた炭化水素油が軽油である場合には、第百四十四条の三十五第二項の規定は、適用しない。
<sup>suppl-3251-226/art-12-2-8/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-2</sup>
Where the hydrocarbon oil manufactured under the application of the preceding paragraph is light oil, Article 144-35, paragraph (2) does not apply.
<sup>machine translation, not official</sup>

**第三項**  特例対象事業者は、第一項の規定の適用を受けようとするときは、同項の製造を行う場所及び期間その他の総務省令で定める事項を、前条第二項において準用する第百四十四条の二十一第二項の道府県知事に届け出なければならない。
<sup>suppl-3251-226/art-12-2-8/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-3</sup>
An eligible business operator that intends to be subject to the application of paragraph (1) must notify the prefectural governor prescribed in Article 144-21, paragraph (2) as applied mutatis mutandis in paragraph (2) of the preceding Article of the place and period of the manufacture under that paragraph and other matters specified by Order of the Ministry of Internal Affairs and Communications.
<sup>machine translation, not official</sup>

**第四項**  特例対象事業者は、前項の規定により届け出た事項に異動を生じた場合には、遅滞なく、その旨を同項の規定に準じて道府県知事に届け出なければならない。
<sup>suppl-3251-226/art-12-2-8/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-4</sup>
Where a change occurs in the matters notified pursuant to the preceding paragraph, an eligible business operator must, without delay, notify the prefectural governor to that effect in accordance with the provisions of that paragraph.
<sup>machine translation, not official</sup>

**第五項**  第三項の規定による届出をした特例対象事業者は、帳簿を備え、第一項の製造に関する事項その他の総務省令で定める事項をこれに記載しなければならない。
<sup>suppl-3251-226/art-12-2-8/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-5</sup>
An eligible business operator that has made the notification under paragraph (3) must keep books and enter in them the matters concerning the manufacture under paragraph (1) and other matters specified by Order of the Ministry of Internal Affairs and Communications.
<sup>machine translation, not official</sup>

**第六項**  道府県知事は、第三項又は第四項の規定による届出があつたときは、遅滞なく、当該届出に係る事項を第一項の製造を行う場所の所在地の道府県知事に通知しなければならない。
<sup>suppl-3251-226/art-12-2-8/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-6</sup>
When a notification has been made under paragraph (3) or (4), the prefectural governor must, without delay, notify the prefectural governor of the location of the place of the manufacture under paragraph (1) of the matters relating to that notification.
<sup>machine translation, not official</sup>

**第七項**  第三項の規定による届出をした特例対象事業者に係る前条第二項において準用する第百四十四条の二十七第一項の規定の適用については、同項中「並びに前月」とあるのは「、前月」と、「その他の」とあるのは「並びに前月の初日から末日までの間に行つた附則第十二条の二の八第一項の製造に関する事項その他の」とする。
<sup>suppl-3251-226/art-12-2-8/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-7</sup>
With regard to the application of Article 144-27, paragraph (1) as applied mutatis mutandis in paragraph (2) of the preceding Article to an eligible business operator that has made the notification under paragraph (3), in Article 144-27, paragraph (1), the phrase "and the facts concerning the use of reportable tax-exempt light oil" is deemed to be replaced with ", the facts concerning the use of reportable tax-exempt light oil", and the phrase "and other matters" is deemed to be replaced with "and the matters concerning the manufacture under Article 12-2-8, paragraph (1) of the Supplementary Provisions carried out during the period from the first day to the last day of the preceding month, and other matters".
<sup>machine translation, not official</sup>

**第八項**  第五項の規定に違反して、帳簿を備えず、若しくは帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
<sup>suppl-3251-226/art-12-2-8/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-8</sup>
Where a person fails to keep books, fails to make entries in books or makes false entries, or conceals the books, in violation of paragraph (5), the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
<sup>machine translation, not official</sup>

**第九項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
<sup>suppl-3251-226/art-12-2-8/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-9</sup>
Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
<sup>machine translation, not official</sup>

**第十項**  第三項から前項までに定めるもののほか、第三項又は第四項の規定による届出及び第六項の規定による通知に関し必要な事項は、総務省令で定める。
<sup>suppl-3251-226/art-12-2-8/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-10</sup>
In addition to what is prescribed in paragraph (3) through the preceding paragraph, necessary matters concerning the notification under paragraph (3) or (4) and the notice under paragraph (6) are specified by Order of the Ministry of Internal Affairs and Communications.
<sup>machine translation, not official</sup>

### 第十二条の三（自動車税の税率の特例） — Special Provisions on the Tax Rate of Automobile Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-12-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3</sup>

**第一項**  次の各号に掲げる自動車（電気自動車（電気を動力源とする自動車で内燃機関を有しないものをいう。次項第一号及び次条第三項において同じ。）、天然ガス自動車（専ら可燃性天然ガスを内燃機関の燃料として用いる自動車で総務省令で定めるものをいう。次項第二号及び同条第三項において同じ。）、メタノール自動車（専らメタノールを内燃機関の燃料として用いる自動車で総務省令で定めるものをいう。同項において同じ。）、混合メタノール自動車（メタノールとメタノール以外のものとの混合物で総務省令で定めるものを内燃機関の燃料として用いる自動車で総務省令で定めるものをいう。同項において同じ。）及びガソリンを内燃機関の燃料として用いる電力併用自動車（内燃機関を有する自動車で併せて電気その他の総務省令で定めるものを動力源として用いるものであつて、廃エネルギーを回収する機能を備えていることにより大気汚染防止法第二条第十七項に規定する自動車排出ガスの排出の抑制に資するもので総務省令で定めるものをいう。第一号及び次条第三項において同じ。）並びに自家用の乗用車（三輪の小型自動車であるものを除く。同条において同じ。）、第百五十四条第一項第三号イ（１）に規定する一般乗合用バス及び被けん引自動車を除く。）に対する当該各号に定める年度以後の年度分の自動車税に係る同項及び同条第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項第一号イ	七千五百円	八千六百円
八千五百円	九千七百円
九千五百円	一万九百円
一万三千八百円	一万五千八百円
一万五千七百円	一万八千円
一万七千九百円	二万五百円
二万五百円	二万三千五百円
二万三千六百円	二万七千百円
二万七千二百円	三万千二百円
四万七百円	四万六千八百円
第一項第二号イ	六千五百円	七千百円
九千円	九千九百円
一万二千円	一万三千二百円
一万五千円	一万六千五百円
一万八千五百円	二万三百円
二万二千円	二万四千二百円
二万五千五百円	二万八千円
二万九千五百円	三万二千四百円
四千七百円	五千百円
第一項第二号ロ	八千円	八千八百円
一万千五百円	一万二千六百円
一万六千円	一万七千六百円
二万五百円	二万二千五百円
二万五千五百円	二万八千円
三万円	三万三千円
三万五千円	三万八千五百円
四万五百円	四万四千五百円
六千三百円	六千九百円
第一項第二号ハ（１）	七千五百円	八千二百円
一万五千百円	一万六千六百円
第一項第二号ハ（２）	一万二百円	一万千二百円
二万六百円	二万二千六百円
第一項第三号イ（２）	二万六千五百円	二万九千百円
三万二千円	三万五千二百円
三万八千円	四万千八百円
四万四千円	四万八千四百円
五万五百円	五万五千五百円
五万七千円	六万二千七百円
六万四千円	七万四百円
第一項第三号ロ	三万三千円	三万六千三百円
四万千円	四万五千百円
四万九千円	五万三千九百円
五万七千円	六万二千七百円
六万五千五百円	七万二千円
七万四千円	八万千四百円
八万三千円	九万千三百円
第一項第四号	四千五百円	五千百円
六千円	六千九百円
第二項第一号	三千七百円	四千百円
四千七百円	五千二百円
六千三百円	六千九百円
第二項第二号	五千二百円	五千七百円
六千三百円	六千九百円
八千円	八千八百円
<sup>suppl-3251-226/art-12-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-1</sup>
With regard to the application of Article 154, paragraphs (1) and (2) to automobile tax for the fiscal years on or after the fiscal year specified in each of the following items for the motor vehicles listed in those items (excluding electric vehicles (meaning motor vehicles powered by electricity that have no internal combustion engine; the same applies in item (i) of the following paragraph and paragraph (3) of the following Article), natural gas vehicles (meaning motor vehicles specified by Order of the Ministry of Internal Affairs and Communications that use only combustible natural gas as fuel for internal combustion engines; the same applies in item (ii) of the following paragraph and paragraph (3) of that Article), methanol vehicles (meaning motor vehicles specified by Order of the Ministry of Internal Affairs and Communications that use only methanol as fuel for internal combustion engines; the same applies in that paragraph), mixed methanol vehicles (meaning motor vehicles specified by Order of the Ministry of Internal Affairs and Communications that use as fuel for internal combustion engines a mixture of methanol and something other than methanol specified by Order of the Ministry of Internal Affairs and Communications; the same applies in that paragraph) and hybrid electric vehicles that use gasoline as fuel for internal combustion engines (meaning motor vehicles that have an internal combustion engine and also use electricity or something else specified by Order of the Ministry of Internal Affairs and Communications as a power source, and that are specified by Order of the Ministry of Internal Affairs and Communications as contributing to the suppression of emissions of motor vehicle exhaust gas prescribed in Article 2, paragraph (17) of the Air Pollution Control Act by being equipped with a function of recovering waste energy; the same applies in item (i) and in paragraph (3) of the following Article), as well as passenger cars for private use (excluding those that are three-wheeled small-sized motor vehicles; the same applies in that Article), buses for general passenger transport prescribed in Article 154, paragraph (1), item (iii), (a), (1), and towed motor vehicles), the words listed in the middle column of the following table in the provisions of Article 154 listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table, respectively.
paragraph (1), item (i), (a)	7,500 yen	8,600 yen
8,500 yen	9,700 yen
9,500 yen	10,900 yen
13,800 yen	15,800 yen
15,700 yen	18,000 yen
17,900 yen	20,500 yen
20,500 yen	23,500 yen
23,600 yen	27,100 yen
27,200 yen	31,200 yen
40,700 yen	46,800 yen
paragraph (1), item (ii), (a)	6,500 yen	7,100 yen
9,000 yen	9,900 yen
12,000 yen	13,200 yen
15,000 yen	16,500 yen
18,500 yen	20,300 yen
22,000 yen	24,200 yen
25,500 yen	28,000 yen
29,500 yen	32,400 yen
4,700 yen	5,100 yen
paragraph (1), item (ii), (b)	8,000 yen	8,800 yen
11,500 yen	12,600 yen
16,000 yen	17,600 yen
20,500 yen	22,500 yen
25,500 yen	28,000 yen
30,000 yen	33,000 yen
35,000 yen	38,500 yen
40,500 yen	44,500 yen
6,300 yen	6,900 yen
paragraph (1), item (ii), (c), (1)	7,500 yen	8,200 yen
15,100 yen	16,600 yen
paragraph (1), item (ii), (c), (2)	10,200 yen	11,200 yen
20,600 yen	22,600 yen
paragraph (1), item (iii), (a), (2)	26,500 yen	29,100 yen
32,000 yen	35,200 yen
38,000 yen	41,800 yen
44,000 yen	48,400 yen
50,500 yen	55,500 yen
57,000 yen	62,700 yen
64,000 yen	70,400 yen
paragraph (1), item (iii), (b)	33,000 yen	36,300 yen
41,000 yen	45,100 yen
49,000 yen	53,900 yen
57,000 yen	62,700 yen
65,500 yen	72,000 yen
74,000 yen	81,400 yen
83,000 yen	91,300 yen
paragraph (1), item (iv)	4,500 yen	5,100 yen
6,000 yen	6,900 yen
paragraph (2), item (i)	3,700 yen	4,100 yen
4,700 yen	5,200 yen
6,300 yen	6,900 yen
paragraph (2), item (ii)	5,200 yen	5,700 yen
6,300 yen	6,900 yen
8,000 yen	8,800 yen
<sup>machine translation, not official</sup>

  **一**  ガソリン自動車（ガソリンを内燃機関の燃料として用いる自動車をいう。第三項第一号において同じ。）又は石油ガス自動車（液化石油ガスを内燃機関の燃料として用いる自動車をいい、充電機能付電力併用自動車（電力併用自動車のうち、動力源として用いる電気を外部から充電する機能を備えているもので総務省令で定めるものをいう。次号、次項第三号及び第三項第一号において同じ。）に該当するものを除く。同項第二号において同じ。）で平成二十七年三月三十一日までに最初の道路運送車両法第七条第一項に規定する新規登録（以下この条及び次条第一項において「初回新規登録」という。）を受けたもの　初回新規登録を受けた日から起算して十四年を経過した日の属する年度
  <sup>suppl-3251-226/art-12-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-1/item-1</sup>
  gasoline vehicles (meaning motor vehicles that use gasoline as fuel for internal combustion engines; the same applies in paragraph (3), item (i)) or petroleum gas vehicles (meaning motor vehicles that use liquefied petroleum gas as fuel for internal combustion engines, excluding those falling under plug-in hybrid vehicles (meaning, among hybrid electric vehicles, those equipped with a function of charging from outside the electricity used as a power source, as specified by Order of the Ministry of Internal Affairs and Communications; the same applies in the following item, paragraph (2), item (iii) and paragraph (3), item (i)); the same applies in paragraph (3), item (ii)) that received, on or before March 31, 2015, the first new registration prescribed in Article 7, paragraph (1) of the Road Transport Vehicle Act (hereinafter in this Article and paragraph (1) of the following Article referred to as "first new registration"): the fiscal year that includes the day on which 14 years have elapsed counting from the day of the first new registration;
  <sup>machine translation, not official</sup>

  **二**  軽油自動車（軽油を内燃機関の燃料として用いる自動車をいい、充電機能付電力併用自動車に該当するものを除く。第三項第三号において同じ。）その他の前号に掲げる自動車以外の自動車で平成二十九年三月三十一日までに初回新規登録を受けたもの　初回新規登録を受けた日から起算して十二年を経過した日の属する年度
  <sup>suppl-3251-226/art-12-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-1/item-2</sup>
  light oil motor vehicles (meaning motor vehicles that use light oil as fuel for internal combustion engines, excluding those falling under plug-in hybrid vehicles; the same applies in paragraph (3), item (iii)) and other motor vehicles, other than those listed in the preceding item, that received the first new registration on or before March 31, 2017: the fiscal year that includes the day on which 12 years have elapsed counting from the day of the first new registration.
  <sup>machine translation, not official</sup>

**第二項**  次に掲げる自動車に対する第百五十四条第一項及び第二項の規定の適用については、当該自動車が令和七年四月一日から令和十年三月三十一日までの間に初回新規登録を受けた場合には、当該初回新規登録を受けた日の属する年度の翌年度分の自動車税に限り、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項第一号イ	七千五百円	二千円
八千五百円	二千五百円
九千五百円	二千五百円
一万三千八百円	三千五百円
一万五千七百円	四千円
一万七千九百円	四千五百円
二万五百円	五千五百円
二万三千六百円	六千円
二万七千二百円	七千円
四万七百円	一万五百円
第一項第一号ロ	二万五千円	六千五百円
三万五百円	八千円
三万六千円	九千円
四万三千五百円	一万千円
五万円	一万二千五百円
五万七千円	一万四千五百円
六万五千五百円	一万六千五百円
七万五千五百円	一万九千円
八万七千円	二万二千円
十一万円	二万七千五百円
第一項第二号イ	六千五百円	二千円
九千円	二千五百円
一万二千円	三千円
一万五千円	四千円
一万八千五百円	五千円
二万二千円	五千五百円
二万五千五百円	六千五百円
二万九千五百円	七千五百円
四千七百円	千二百円
第一項第二号ロ	八千円	二千円
一万千五百円	三千円
一万六千円	四千円
二万五百円	五千五百円
二万五千五百円	六千五百円
三万円	七千五百円
三万五千円	九千円
四万五百円	一万五百円
六千三百円	千六百円
第一項第二号ハ（１）	七千五百円	二千円
一万五千百円	四千円
第一項第二号ハ（２）	一万二百円	三千円
二万六百円	五千五百円
第一項第三号イ（１）	一万二千円	三千円
一万四千五百円	四千円
一万七千五百円	四千五百円
二万円	五千円
二万二千五百円	六千円
二万五千五百円	六千五百円
二万九千円	七千五百円
第一項第三号イ（２）	二万六千五百円	七千円
三万二千円	八千円
三万八千円	九千五百円
四万四千円	一万千円
五万五百円	一万三千円
五万七千円	一万四千五百円
六万四千円	一万六千円
第一項第三号ロ	三万三千円	八千五百円
四万千円	一万五百円
四万九千円	一万二千五百円
五万七千円	一万四千五百円
六万五千五百円	一万六千五百円
七万四千円	一万八千五百円
八万三千円	二万千円
第一項第四号	四千五百円	千五百円
六千円	千五百円
第二項第一号	三千七百円	千円
四千七百円	千二百円
六千三百円	千六百円
第二項第二号	五千二百円	千三百円
六千三百円	千六百円
八千円	二千円
<sup>suppl-3251-226/art-12-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-2</sup>
With regard to the application of Article 154, paragraphs (1) and (2) to the following motor vehicles, where the motor vehicle has received its first new registration during the period from April 1, 2025 to March 31, 2028, only for the automobile tax for the fiscal year following the fiscal year that includes the day of that first new registration, the words listed in the middle column of the following table in the provisions of Article 154 listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table, respectively.
paragraph (1), item (i), (a)	7,500 yen	2,000 yen
8,500 yen	2,500 yen
9,500 yen	2,500 yen
13,800 yen	3,500 yen
15,700 yen	4,000 yen
17,900 yen	4,500 yen
20,500 yen	5,500 yen
23,600 yen	6,000 yen
27,200 yen	7,000 yen
40,700 yen	10,500 yen
paragraph (1), item (i), (b)	25,000 yen	6,500 yen
30,500 yen	8,000 yen
36,000 yen	9,000 yen
43,500 yen	11,000 yen
50,000 yen	12,500 yen
57,000 yen	14,500 yen
65,500 yen	16,500 yen
75,500 yen	19,000 yen
87,000 yen	22,000 yen
110,000 yen	27,500 yen
paragraph (1), item (ii), (a)	6,500 yen	2,000 yen
9,000 yen	2,500 yen
12,000 yen	3,000 yen
15,000 yen	4,000 yen
18,500 yen	5,000 yen
22,000 yen	5,500 yen
25,500 yen	6,500 yen
29,500 yen	7,500 yen
4,700 yen	1,200 yen
paragraph (1), item (ii), (b)	8,000 yen	2,000 yen
11,500 yen	3,000 yen
16,000 yen	4,000 yen
20,500 yen	5,500 yen
25,500 yen	6,500 yen
30,000 yen	7,500 yen
35,000 yen	9,000 yen
40,500 yen	10,500 yen
6,300 yen	1,600 yen
paragraph (1), item (ii), (c), (1)	7,500 yen	2,000 yen
15,100 yen	4,000 yen
paragraph (1), item (ii), (c), (2)	10,200 yen	3,000 yen
20,600 yen	5,500 yen
paragraph (1), item (iii), (a), (1)	12,000 yen	3,000 yen
14,500 yen	4,000 yen
17,500 yen	4,500 yen
20,000 yen	5,000 yen
22,500 yen	6,000 yen
25,500 yen	6,500 yen
29,000 yen	7,500 yen
paragraph (1), item (iii), (a), (2)	26,500 yen	7,000 yen
32,000 yen	8,000 yen
38,000 yen	9,500 yen
44,000 yen	11,000 yen
50,500 yen	13,000 yen
57,000 yen	14,500 yen
64,000 yen	16,000 yen
paragraph (1), item (iii), (b)	33,000 yen	8,500 yen
41,000 yen	10,500 yen
49,000 yen	12,500 yen
57,000 yen	14,500 yen
65,500 yen	16,500 yen
74,000 yen	18,500 yen
83,000 yen	21,000 yen
paragraph (1), item (iv)	4,500 yen	1,500 yen
6,000 yen	1,500 yen
paragraph (2), item (i)	3,700 yen	1,000 yen
4,700 yen	1,200 yen
6,300 yen	1,600 yen
paragraph (2), item (ii)	5,200 yen	1,300 yen
6,300 yen	1,600 yen
8,000 yen	2,000 yen
<sup>machine translation, not official</sup>

  **一**  電気自動車
  <sup>suppl-3251-226/art-12-3/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-2/item-1</sup>
  electric vehicles;
  <sup>machine translation, not official</sup>

  **二**  天然ガス自動車のうち、道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた自動車排出ガスに係る保安上又は公害防止その他の環境保全上の技術基準（以下この号及び次項各号において「排出ガス保安基準」という。）で総務省令で定めるものに適合するもの又は同条第一項の規定により平成二十一年十月一日（同法第四十条第三号に規定する車両総重量が三・五トンを超え十二トン以下の天然ガス自動車にあつては、平成二十二年十月一日）以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるもの（以下この号において「平成二十一年天然ガス車基準」という。）に適合し、かつ、窒素酸化物の排出量が平成二十一年天然ガス車基準に定める窒素酸化物の値の十分の九を超えないもので総務省令で定めるもの
  <sup>suppl-3251-226/art-12-3/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-2/item-2</sup>
  among natural gas vehicles, those that conform to the technical standards for safety or for the prevention of pollution or other environmental conservation relating to motor vehicle exhaust gas (hereinafter in this item and each item of the following paragraph referred to as "exhaust gas safety standards") specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or those that conform to the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to paragraph (1) of that Article as to be applied on or after October 1, 2009 (October 1, 2010 for a natural gas vehicle whose gross vehicle weight prescribed in Article 40, item (iii) of that Act exceeds 3.5 tons and is 12 tons or less) (hereinafter in this item referred to as the "2009 natural gas vehicle standards") and whose nitrogen oxides emissions do not exceed 9/10 of the value for nitrogen oxides set by the 2009 natural gas vehicle standards, and that are specified by Order of the Ministry of Internal Affairs and Communications;
  <sup>machine translation, not official</sup>

  **三**  充電機能付電力併用自動車
  <sup>suppl-3251-226/art-12-3/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-2/item-3</sup>
  plug-in hybrid vehicles.
  <sup>machine translation, not official</sup>

**第三項**  次に掲げる自動車のうち、営業用の乗用車に対する第百五十四条第一項の規定の適用については、当該営業用の乗用車が令和七年四月一日から令和八年三月三十一日までの間に初回新規登録を受けた場合には、令和八年度分の自動車税に限り、前項の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
<sup>suppl-3251-226/art-12-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3</sup>
With regard to the application of Article 154, paragraph (1) to passenger cars for commercial use among the following motor vehicles, where those passenger cars for commercial use received first new registration during the period from April 1, 2025 through March 31, 2026, solely for automobile tax for fiscal 2026, the words set out in the middle column of the table in the preceding paragraph in the provisions of that Article set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively.
<sup>machine translation, not official</sup>

  **一**  ガソリン自動車（充電機能付電力併用自動車に該当するものを除く。）のうち、窒素酸化物の排出量が道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに定める窒素酸化物の値の二分の一を超えないもの又は窒素酸化物の排出量が同項の規定により平成十七年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに定める窒素酸化物の値の四分の一を超えないものであつて、エネルギーの使用の合理化及び非化石エネルギーへの転換等に関する法律第百五十一条第一号イに規定するエネルギー消費効率（以下この項及び附則第十二条の五第一項において「エネルギー消費効率」という。）が同法第百四十九条第一項の規定により定められるエネルギー消費機器等製造事業者等の判断の基準となるべき事項を勘案して総務省令で定めるエネルギー消費効率（以下この号において「基準エネルギー消費効率」という。）であつて令和十二年度以降の各年度において適用されるべきものとして定められたもの（次号及び第三号において「令和十二年度基準エネルギー消費効率」という。）に百分の九十を乗じて得た数値以上かつ基準エネルギー消費効率であつて令和二年度以降の各年度において適用されるべきものとして定められたもの（次号及び第三号において「令和二年度基準エネルギー消費効率」という。）以上のもので総務省令で定めるもの
  <sup>suppl-3251-226/art-12-3/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3/item-1</sup>
  gasoline vehicles (excluding those that fall under plug-in hybrid vehicles) whose nitrogen oxides emissions do not exceed 1/2 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or whose nitrogen oxides emissions do not exceed 1/4 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to that paragraph as to be applied on or after October 1, 2005, and whose energy consumption efficiency prescribed in Article 151, item (i), (a) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy (hereinafter in this paragraph and Article 12-5, paragraph (1) of the Supplementary Provisions referred to as "energy consumption efficiency") is the number obtained by multiplying 90/100 by the fiscal 2030 standard energy consumption efficiency (meaning the energy consumption efficiency specified by Order of the Ministry of Internal Affairs and Communications in consideration of the matters to serve as the criteria for judgment of manufacturers of energy-consuming equipment, etc. established pursuant to Article 149, paragraph (1) of that Act (hereinafter in this item referred to as the "benchmark energy consumption efficiency") that has been established as to be applied in each fiscal year from fiscal 2030 onward; referred to in the following item and item (iii) as the "fiscal 2030 standard energy consumption efficiency") or more and is the benchmark energy consumption efficiency that has been established as to be applied in each fiscal year from fiscal 2020 onward (referred to in the following item and item (iii) as the "fiscal 2020 standard energy consumption efficiency") or more, and that are specified by Order of the Ministry of Internal Affairs and Communications;
  <sup>machine translation, not official</sup>

  **二**  石油ガス自動車のうち、窒素酸化物の排出量が道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに定める窒素酸化物の値の二分の一を超えないもの又は窒素酸化物の排出量が同項の規定により平成十七年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに定める窒素酸化物の値の四分の一を超えないものであつて、エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の九十を乗じて得た数値以上かつ令和二年度基準エネルギー消費効率以上のもので総務省令で定めるもの
  <sup>suppl-3251-226/art-12-3/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3/item-2</sup>
  petroleum gas motor vehicles whose nitrogen oxides emissions do not exceed 1/2 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or whose nitrogen oxides emissions do not exceed 1/4 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to that paragraph as to be applied on or after October 1, 2005, and whose energy consumption efficiency is the number obtained by multiplying 90/100 by the fiscal 2030 standard energy consumption efficiency or more and is the fiscal 2020 standard energy consumption efficiency or more, and that are specified by Order of the Ministry of Internal Affairs and Communications;
  <sup>machine translation, not official</sup>

  **三**  軽油自動車のうち、道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるもの又は同項の規定により平成二十一年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに適合するものであつて、エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の九十を乗じて得た数値以上かつ令和二年度基準エネルギー消費効率以上のもので総務省令で定めるもの
  <sup>suppl-3251-226/art-12-3/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3/item-3</sup>
  light oil motor vehicles that conform to the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or to the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to that paragraph as to be applied on or after October 1, 2009, and whose energy consumption efficiency is the number obtained by multiplying 90/100 by the fiscal 2030 standard energy consumption efficiency or more and is the fiscal 2020 standard energy consumption efficiency or more, and that are specified by Order of the Ministry of Internal Affairs and Communications.
  <sup>machine translation, not official</sup>

### 第十二条の四
<sup>suppl-3251-226/art-12-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4</sup>

**第一項**  地方税法等の一部を改正する法律（平成三十一年法律第二号）附則第一条第二号に掲げる規定の施行の日（以下この項において「特定日」という。）の前日までに初回新規登録を受けた自家用の乗用車であつて地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条の規定による改正前の地方税法（以下この項において「平成二十八年改正前の地方税法」という。）第百四十五条第一項若しくは第三項の規定により平成二十八年改正前の地方税法に規定する自動車税を課されたもの（同日までに初回新規登録を受けた自家用の乗用車であつて、平成二十八年改正前の地方税法第百四十六条その他の地方税に関する法律及びこれらの法律に基づく条例の規定により平成二十八年改正前の地方税法に規定する自動車税を課されなかつたものを含む。）又は同日までにこの法律の施行地外において道路運送車両法第二条第五項に規定する運行に相当するものとして総務省令で定めるものの用に供されたことがある自家用の乗用車であつて特定日以後に初回新規登録を受けたものに対して課する自動車税の標準税率は、第百五十四条第一項の規定にかかわらず、一台について、次の各号に掲げる自家用の乗用車の区分に応じ、当該各号に定める額とする。
<sup>suppl-3251-226/art-12-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1</sup>
The standard tax rate of automobile tax imposed on passenger cars for private use that received first new registration by the day preceding the day on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019) come into effect (hereinafter in this paragraph referred to as the "specified day") and that were subject to the automobile tax prescribed in the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter in this paragraph referred to as the "Local Tax Act Before the 2016 Amendment") pursuant to Article 145, paragraph (1) or (3) of the Local Tax Act Before the 2016 Amendment (including passenger cars for private use that received first new registration by that day and were not subject to the automobile tax prescribed in the Local Tax Act Before the 2016 Amendment pursuant to Article 146 of the Local Tax Act Before the 2016 Amendment or other provisions of laws concerning local taxes and of Prefectural or Municipal Ordinances based on those laws), or on passenger cars for private use that by that day have been used, outside the territory in which this Act is enforced, for what is specified by Order of the Ministry of Internal Affairs and Communications as equivalent to the operation prescribed in Article 2, paragraph (5) of the Road Transport Vehicle Act and that received first new registration on or after the specified day, is, notwithstanding Article 154, paragraph (1), per vehicle, the amount specified in each of the following items according to the category of passenger car for private use set forth in that item.
<sup>machine translation, not official</sup>

  **一**  総排気量が一リットル以下のもの　年額　二万九千五百円
  <sup>suppl-3251-226/art-12-4/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-1</sup>
  Those with a total displacement of 1 liter or less: annual amount of 29,500 yen;
  <sup>machine translation, not official</sup>

  **二**  総排気量が一リットルを超え、一・五リットル以下のもの　年額　三万四千五百円
  <sup>suppl-3251-226/art-12-4/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-2</sup>
  Those with a total displacement exceeding 1 liter and 1.5 liters or less: annual amount of 34,500 yen;
  <sup>machine translation, not official</sup>

  **三**  総排気量が一・五リットルを超え、二リットル以下のもの　年額　三万九千五百円
  <sup>suppl-3251-226/art-12-4/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-3</sup>
  Those with a total displacement exceeding 1.5 liters and 2 liters or less: annual amount of 39,500 yen;
  <sup>machine translation, not official</sup>

  **四**  総排気量が二リットルを超え、二・五リットル以下のもの　年額　四万五千円
  <sup>suppl-3251-226/art-12-4/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-4</sup>
  Those with a total displacement exceeding 2 liters and 2.5 liters or less: annual amount of 45,000 yen;
  <sup>machine translation, not official</sup>

  **五**  総排気量が二・五リットルを超え、三リットル以下のもの　年額　五万千円
  <sup>suppl-3251-226/art-12-4/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-5</sup>
  Those with a total displacement exceeding 2.5 liters and 3 liters or less: annual amount of 51,000 yen;
  <sup>machine translation, not official</sup>

  **六**  総排気量が三リットルを超え、三・五リットル以下のもの　年額　五万八千円
  <sup>suppl-3251-226/art-12-4/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-6</sup>
  Those with a total displacement exceeding 3 liters and 3.5 liters or less: annual amount of 58,000 yen;
  <sup>machine translation, not official</sup>

  **七**  総排気量が三・五リットルを超え、四リットル以下のもの　年額　六万六千五百円
  <sup>suppl-3251-226/art-12-4/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-7</sup>
  Those with a total displacement exceeding 3.5 liters and 4 liters or less: annual amount of 66,500 yen;
  <sup>machine translation, not official</sup>

  **八**  総排気量が四リットルを超え、四・五リットル以下のもの　年額　七万六千五百円
  <sup>suppl-3251-226/art-12-4/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-8</sup>
  Those with a total displacement exceeding 4 liters and 4.5 liters or less: annual amount of 76,500 yen;
  <sup>machine translation, not official</sup>

  **九**  総排気量が四・五リットルを超え、六リットル以下のもの　年額　八万八千円
  <sup>suppl-3251-226/art-12-4/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-9</sup>
  Those with a total displacement exceeding 4.5 liters and 6 liters or less: annual amount of 88,000 yen;
  <sup>machine translation, not official</sup>

  **十**  総排気量が六リットルを超えるもの　年額　十一万千円
  <sup>suppl-3251-226/art-12-4/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-10</sup>
  Those with a total displacement exceeding 6 liters: annual amount of 111,000 yen.
  <sup>machine translation, not official</sup>

**第二項**  第百五十四条第三項から第五項までの規定は、前項の規定の適用を受ける自家用の乗用車について準用する。
<sup>suppl-3251-226/art-12-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-2</sup>
The provisions of Article 154, paragraphs (3) through (5) apply mutatis mutandis to passenger cars for private use to which the provisions of the preceding paragraph apply.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用を受ける自家用の乗用車（電気自動車、天然ガス自動車、メタノール自動車、混合メタノール自動車及びガソリンを内燃機関の燃料として用いる電力併用自動車を除く。）のうち、前条第一項各号に掲げるものに対する当該各号に定める年度以後の年度分の自動車税に係る第一項の規定の適用については、次の表の上欄に掲げる同項の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一号	二万九千五百円	三万三千九百円
第二号	三万四千五百円	三万九千六百円
第三号	三万九千五百円	四万五千四百円
第四号	四万五千円	五万千七百円
第五号	五万千円	五万八千六百円
第六号	五万八千円	六万六千七百円
第七号	六万六千五百円	七万六千四百円
第八号	七万六千五百円	八万七千九百円
第九号	八万八千円	十万千二百円
第十号	十一万千円	十二万七千六百円
<sup>suppl-3251-226/art-12-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-3</sup>
With regard to the application of paragraph (1) to automobile tax for the fiscal years on or after the fiscal year specified in each item of paragraph (1) of the preceding Article, for the motor vehicles set forth in those items among passenger cars for private use to which the provisions of paragraph (1) apply (excluding electric vehicles, natural gas vehicles, methanol vehicles, mixed methanol vehicles and hybrid electric vehicles that use gasoline as fuel for the internal combustion engine), the words set out in the middle column of the following table in the provisions of that paragraph set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively.
Item (i)	29,500 yen	33,900 yen
Item (ii)	34,500 yen	39,600 yen
Item (iii)	39,500 yen	45,400 yen
Item (iv)	45,000 yen	51,700 yen
Item (v)	51,000 yen	58,600 yen
Item (vi)	58,000 yen	66,700 yen
Item (vii)	66,500 yen	76,400 yen
Item (viii)	76,500 yen	87,900 yen
Item (ix)	88,000 yen	101,200 yen
Item (x)	111,000 yen	127,600 yen
<sup>machine translation, not official</sup>

### 第十二条の五（自動車税の賦課徴収の特例） — Special Provisions on Assessment and Collection of Automobile Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-12-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5</sup>

**第一項**  道府県知事は、自動車税の賦課徴収に関し、自動車が附則第十二条の三第二項又は第三項に規定する窒素酸化物の排出量又はエネルギー消費効率についての基準（以下この項において「窒素酸化物排出量等基準」という。）につき同条第二項又は第三項の規定の適用を受ける自動車（以下この項において「減税対象車」という。）に該当するかどうかの判断をするときは、国土交通大臣の認定等（申請に基づき国土交通大臣が行つた自動車についての認定又は評価であつて、当該認定又は評価の事実に基づき自動車が窒素酸化物排出量等基準につき減税対象車に該当するかどうかの判断をすることが適当であるものとして総務省令で定めるものをいう。次項及び第五項において同じ。）に基づき当該判断をするものとする。
<sup>suppl-3251-226/art-12-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-1</sup>
In the assessment and collection of automobile tax, when a prefectural governor determines whether a motor vehicle falls under a motor vehicle to which, with respect to the standards concerning nitrogen oxides emissions or energy consumption efficiency prescribed in Article 12-3, paragraph (2) or (3) of the Supplementary Provisions (hereinafter in this paragraph referred to as the "standards for nitrogen oxides emissions, etc."), paragraph (2) or (3) of that Article applies (hereinafter in this paragraph referred to as a "vehicle eligible for tax reduction"), the governor is to make that determination on the basis of certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism (meaning certification or evaluation of a motor vehicle made by the Minister of Land, Infrastructure, Transport and Tourism upon application that is specified by Order of the Ministry of Internal Affairs and Communications as appropriate for determining, on the basis of the fact of that certification or evaluation, whether the motor vehicle falls under a vehicle eligible for tax reduction with respect to the standards for nitrogen oxides emissions, etc.; the same applies in the following paragraph and paragraph (5)).
<sup>machine translation, not official</sup>

**第二項**  道府県知事は、納付すべき自動車税の額について不足額があることを第百五十六条の納期限（納期限の延長があつたときは、その延長された納期限）後において知つた場合において、当該事実が生じた原因が、国土交通大臣の認定等の申請をした者が偽りその他不正の手段（当該申請をした者に当該申請に必要な情報を直接又は間接に提供した者の偽りその他不正の手段を含む。）により国土交通大臣の認定等を受けたことを事由として国土交通大臣が当該国土交通大臣の認定等を取り消したことによるものであるときは、当該申請をした者又はその一般承継人を賦課期日現在における当該不足額に係る自動車の所有者とみなして、自動車税に関する規定（第百六十条から第百六十二条までの規定を除く。）を適用する。
<sup>suppl-3251-226/art-12-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-2</sup>
When a prefectural governor comes to know, after the due date for payment under Article 156 (or, where there has been an extension of the due date for payment, the extended due date for payment), that there is a shortfall in the amount of automobile tax to be paid, and the cause of that fact is that the Minister of Land, Infrastructure, Transport and Tourism has rescinded certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism on the ground that the person who applied for that certification, etc. obtained it by deception or other wrongful means (including the deception or other wrongful means of a person who directly or indirectly provided the applicant with the information necessary for the application), the provisions concerning automobile tax (excluding the provisions of Articles 160 through 162) apply with that applicant or the applicant's general successor deemed to be the owner of the motor vehicle pertaining to that shortfall as of the assessment date.
<sup>machine translation, not official</sup>

**第三項**  前項の規定の適用がある場合における納付すべき自動車税の額は、同項の不足額に、これに百分の三十五の割合を乗じて計算した金額を加算した金額とする。
<sup>suppl-3251-226/art-12-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-3</sup>
In a case where the preceding paragraph applies, the amount of automobile tax to be paid is the amount obtained by adding, to the shortfall referred to in that paragraph, the amount calculated by multiplying that shortfall by 35/100.
<sup>machine translation, not official</sup>

**第四項**  第二項の規定の適用がある場合における第十七条の五第三項、第十八条第一項及び第百六十五条第一項の規定の適用については、第十七条の五第三項中「三年」とあるのは「七年」と、第十八条第一項中「五年間」とあるのは「七年間」と、第百六十五条第一項中「納期限の延長があつた場合には、その延長された納期限とする。以下この条、次条第一項及び第百六十八条において同じ」とあるのは「附則第十二条の五第二項の規定の適用がないものとした場合の当該自動車の所有者についての自動車税の納期限とし、当該納期限の延長があつた場合には、その延長された納期限とする。以下この項において同じ」とする。
<sup>suppl-3251-226/art-12-5/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-4</sup>
With regard to the application of Article 17-5, paragraph (3), Article 18, paragraph (1) and Article 165, paragraph (1) in a case where paragraph (2) applies, in Article 17-5, paragraph (3), "three years" is deemed to be replaced with "seven years", in Article 18, paragraph (1), "five years" is deemed to be replaced with "seven years", and in Article 165, paragraph (1), the phrase "where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Article, paragraph (1) of the following Article and Article 168" is deemed to be replaced with "the due date for payment of automobile tax for the owner of that motor vehicle on the assumption that Article 12-5, paragraph (2) of the Supplementary Provisions does not apply, and, in the case where that due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this paragraph".
<sup>machine translation, not official</sup>

**第五項**  第二項の規定の適用を受けた国土交通大臣の認定等の申請をした者又はその一般承継人に対する法人税法の規定の適用については、同法第五十五条第四項中「次に掲げるもの」とあるのは、「次に掲げるもの及び地方税法附則第十二条の五第二項の規定による自動車税」とする。
<sup>suppl-3251-226/art-12-5/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-5</sup>
With regard to the application of the Corporation Tax Act to a person who applied for certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism to whom the provisions of paragraph (2) have applied, or to that person's general successor, in Article 55, paragraph (4) of that Act, the phrase "The following amounts" is deemed to be replaced with "The following amounts and the amount of automobile tax under Article 12-5, paragraph (2) of the Supplementary Provisions of the Local Tax Act".
<sup>machine translation, not official</sup>

**第六項**  前各項に定めるもののほか、これらの規定の適用がある場合における自動車税に関する規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-12-5/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-6</sup>
In addition to what is provided for in the preceding paragraphs, Cabinet Order provides for the particulars necessary for the application of the provisions concerning automobile tax in cases where those provisions apply.
<sup>machine translation, not official</sup>

### 第十三条（鉱区税の課税標準等の特例） — Special Provisions on the Tax Base, etc. of Mining Area Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-13</sup>

**第一項**  鉱業法施行法（昭和二十五年法律第二百九十号）第一条第二項の規定により鉱業法による採掘権となつたものとみなされ、又は鉱業法施行法第十七条第一項の規定により鉱業法による採掘権の設定の出願とみなされて設定された砂鉱を目的とする鉱業権の鉱区で河床に存するものに対する第百七十八条及び第百八十条の規定の適用については、第百七十八条中「面積」とあるのは「河床の延長」と、第百八十条第一項第二号中「面積百アールごとに　年額　二百円」とあるのは「延長千メートルごとに　年額　六百円」と、同条第三項中「百アール」とあるのは「千メートル」とする。
<sup>suppl-3251-226/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-13/par-1</sup>
With regard to the application of Articles 178 and 180 to a mining area, located on a riverbed, of a mining right whose object is placer deposits that is deemed to have become an excavation right under the Mining Act pursuant to Article 1, paragraph (2) of the Act for Enforcement of the Mining Act (Act No. 290 of 1950), or that was established as deemed to be an application for establishment of an excavation right under the Mining Act pursuant to Article 17, paragraph (1) of the Act for Enforcement of the Mining Act, in Article 178, the phrase "area" is deemed to be replaced with "length of the riverbed", in Article 180, paragraph (1), item (ii), the phrase "per 100 ares of area: annual amount of 200 yen" is deemed to be replaced with "per 1,000 meters of length: annual amount of 600 yen", and in paragraph (3) of that Article, the phrase "100 ares" is deemed to be replaced with "1,000 meters".
<sup>machine translation, not official</sup>

### 第十四条（固定資産税等の非課税） — Exemption from Fixed Assets Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14</sup>

**第一項**  市町村は、平成十八年度から令和十七年度までの各年度分の固定資産税又は都市計画税に限り、東日本高速道路株式会社、首都高速道路株式会社、中日本高速道路株式会社、西日本高速道路株式会社、阪神高速道路株式会社若しくは本州四国連絡高速道路株式会社が、高速道路株式会社法第五条第一項第一号、第二号若しくは第四号に規定する事業（本州四国連絡高速道路株式会社にあつては、同項第一号、第二号、第四号又は第五号ロに規定する事業）の用に供する固定資産で政令で定めるもの又は独立行政法人日本高速道路保有・債務返済機構が、独立行政法人日本高速道路保有・債務返済機構法第十二条第一項第一号若しくは第十号に規定する業務の用に供する固定資産で政令で定めるものに対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。
<sup>suppl-3251-226/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14/par-1</sup>
A municipality may not impose fixed assets tax or city planning tax, solely for fixed assets tax or city planning tax for each fiscal year from fiscal 2006 through fiscal 2035 and notwithstanding Article 342 or Article 702, paragraph (1), on fixed assets specified by Cabinet Order that East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited or Honshu-Shikoku Bridge Expressway Company Limited uses for the business prescribed in Article 5, paragraph (1), item (i), (ii) or (iv) of the Act on Expressway Companies (for Honshu-Shikoku Bridge Expressway Company Limited, the business prescribed in item (i), (ii) or (iv) of that paragraph or in item (v), (b) of that paragraph), or on fixed assets specified by Cabinet Order that the Japan Expressway Holding and Debt Repayment Agency, Incorporated Administrative Agency uses for the operations prescribed in Article 12, paragraph (1), item (i) or (x) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency.
<sup>machine translation, not official</sup>

**第二項**  市町村は、独立行政法人鉄道建設・運輸施設整備支援機構が都市計画法第五条の規定により指定された都市計画区域のうち政令で定める市街地の区域又は政令で定める公共の用に供する飛行場の区域及びその周辺の区域のうち政令で定める区域において都市鉄道等利便増進法（平成十七年法律第四十一号）第二条第六号に規定する都市鉄道利便増進事業により同法の施行の日から令和九年三月三十一日までの間に整備し、かつ、直接鉄道事業又は軌道経営の用に供するトンネルに対しては、第三百四十二条の規定にかかわらず、固定資産税を課することができない。
<sup>suppl-3251-226/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14/par-2</sup>
A municipality may not impose fixed assets tax, notwithstanding Article 342, on a tunnel that the Japan Railway Construction, Transport and Technology Agency, Incorporated Administrative Agency has constructed, during the period from the effective date of the Act on Enhancement of Convenience of Urban Railways, etc. (Act No. 41 of 2005) through March 31, 2027, by means of the urban railway convenience enhancement project prescribed in Article 2, item (vi) of that Act, in an urban area specified by Cabinet Order within a city planning area designated pursuant to Article 5 of the City Planning Act or in an area specified by Cabinet Order within the area of an airport provided for public use specified by Cabinet Order and its surrounding areas, and that is directly provided for railway business or track operation.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用を受ける土地又は家屋に係る第四百十五条第一項の規定の適用については、同項中「第三百四十八条」とあるのは「第三百四十八条又は附則第十四条」と、「同条の規定」とあるのは「これらの規定」とする。
<sup>suppl-3251-226/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14/par-3</sup>
With regard to the application of Article 415, paragraph (1) to land or houses to which the provisions of paragraph (1) apply, in Article 415, paragraph (1), the phrase "Article 348" is deemed to be replaced with "Article 348 or Article 14 of the Supplementary Provisions", and the phrase "to which that Article applies" is deemed to be replaced with "to which these provisions apply".
<sup>machine translation, not official</sup>

### 第十四条の二
<sup>suppl-3251-226/art-14-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14-2</sup>

**第一項**  市町村は、令和五年度から令和八年度までの各年度分の固定資産税又は都市計画税に限り、公益社団法人二千二十五年日本国際博覧会協会（次項及び第三項において「博覧会協会」という。）が国際博覧会に関する条約の適用を受けて令和七年に開催される国際博覧会（以下この条において「博覧会」という。）の会場内において博覧会の用に供する家屋及び償却資産若しくは第三百四十三条第八項に規定する埋立地等又は博覧会の会場の周辺における交通を確保するために設置する家屋及び償却資産に対しては、第三百四十二条、同項又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。
<sup>suppl-3251-226/art-14-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14-2/par-1</sup>
A municipality may not impose fixed assets tax or city planning tax, solely for fixed assets tax or city planning tax for each fiscal year from fiscal 2023 through fiscal 2026 and notwithstanding Article 342, Article 343, paragraph (8) or Article 702, paragraph (1), on houses and depreciable assets, or reclaimed land, etc. prescribed in Article 343, paragraph (8), that the Japan Association for the 2025 World Exposition, Incorporated Public Interest Association (hereinafter in the following paragraph and paragraph (3) referred to as the "Expo Association") provides for the international exposition to be held in 2025 under the Convention relating to International Exhibitions (hereinafter in this Article referred to as the "Expo") within the venue of the Expo, or on houses and depreciable assets that the Expo Association installs to secure transportation in the vicinity of the Expo venue.
<sup>machine translation, not official</sup>

**第二項**  市町村は、令和六年度から令和八年度までの各年度分の固定資産税又は都市計画税に限り、博覧会協会との間に博覧会への出展参加契約を締結した者（博覧会に参加する外国政府、外国の地方公共団体及び国際機関を除く。）が博覧会の会場内において博覧会の用に供する家屋及び償却資産で政令で定めるものに対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。
<sup>suppl-3251-226/art-14-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14-2/par-2</sup>
A municipality may not impose fixed assets tax or city planning tax, solely for fixed assets tax or city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 and notwithstanding Article 342 or Article 702, paragraph (1), on houses and depreciable assets specified by Cabinet Order that a person who has concluded an exhibitor participation agreement for the Expo with the Expo Association (excluding foreign governments, foreign local governments and international organizations participating in the Expo) provides for the Expo within the venue of the Expo.
<sup>machine translation, not official</sup>

**第三項**  市町村は、令和六年度から令和八年度までの各年度分の固定資産税又は都市計画税に限り、博覧会協会との間に固定資産を博覧会協会に無償で貸し付けることを内容とする契約を締結した者が、当該契約に基づき博覧会協会に無償で貸し付ける固定資産（博覧会の用に供されるものであつて、博覧会協会に無償で貸し付けていることにつき総務省令で定めるところにより証明がされたものに限る。）に対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。
<sup>suppl-3251-226/art-14-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14-2/par-3</sup>
A municipality may not impose fixed assets tax or city planning tax, solely for fixed assets tax or city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 and notwithstanding Article 342 or Article 702, paragraph (1), on fixed assets that a person who has concluded with the Expo Association a contract providing for lending fixed assets to the Expo Association free of charge lends to the Expo Association free of charge under that contract (limited to those provided for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that they are lent to the Expo Association free of charge).
<sup>machine translation, not official</sup>

### 第十五条（固定資産税等の課税標準の特例） — Special Provisions on the Tax Base of Fixed Assets Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15</sup>

**第一項**  物資の流通の効率化に関する法律（平成十七年法律第八十五号）第二十九条の七第二項に規定する認定貨物自動車中継輸送事業者等（第一号において「認定貨物自動車中継輸送事業者等」という。）が、物資の流通の効率化に関する法律の一部を改正する法律（令和八年法律第二十一号）の施行の日から令和十年三月三十一日までの間に、同項に規定する認定貨物自動車中継輸送実施計画に基づき実施する物資の流通の効率化に関する法律第二十九条の二第二号に掲げる貨物自動車中継輸送事業の用に供するために取得した次の各号に掲げる施設又は構築物に対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、これらの固定資産に対して新たに固定資産税又は都市計画税が課されることとなつた年度から五年度分の固定資産税又は都市計画税に限り、これらの固定資産に係る固定資産税又は都市計画税の課税標準となるべき価格に、それぞれ当該各号に定める割合を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-1</sup>
The tax base of fixed assets tax or city planning tax imposed on the facilities or structures set forth in the following items that a certified truck relay transport operator, etc. prescribed in Article 29-7, paragraph (2) of the Act on Improving the Efficiency of Distribution of Goods (Act No. 85 of 2005) (referred to as a "certified truck relay transport operator, etc." in item (i)) has acquired, during the period from the date of enforcement of the Act Partially Amending the Act on Improving the Efficiency of Distribution of Goods (Act No. 21 of 2026) through March 31, 2028, for use in the truck relay transport business listed in Article 29-2, item (ii) of the Act on Improving the Efficiency of Distribution of Goods carried out under the certified truck relay transport implementation plan prescribed in that paragraph is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), solely for fixed assets tax or city planning tax for five fiscal years from the fiscal year in which fixed assets tax or city planning tax is newly imposed on those fixed assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets by the proportion specified in the relevant item.
<sup>machine translation, not official</sup>

  **一**  認定貨物自動車中継輸送事業者等が新設し、又は増設した物資の流通の効率化に関する法律第二十九条の二第一号に掲げる特定貨物自動車中継輸送施設で政令で定めるもの（増設された当該特定貨物自動車中継輸送施設にあつては、当該増設部分に限る。次号において「第一号施設」という。）　二分の一
  <sup>suppl-3251-226/art-15/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-1/item-1</sup>
  specified truck relay transport facilities listed in Article 29-2, item (i) of the Act on Improving the Efficiency of Distribution of Goods that a certified truck relay transport operator, etc. has newly constructed or expanded and that are specified by Cabinet Order (for expanded specified truck relay transport facilities, limited to the expanded portion; referred to as "item 1 facilities" in the following item): one-half;
  <sup>machine translation, not official</sup>

  **二**  第一号施設に附属する構築物で政令で定めるもの　四分の三
  <sup>suppl-3251-226/art-15/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-1/item-2</sup>
  structures attached to item 1 facilities that are specified by Cabinet Order: three-fourths.
  <sup>machine translation, not official</sup>

**第二項**  公共の危害防止のために設置された次の各号に掲げる施設又は設備（既存の当該施設又は設備に代えて設置するものとして政令で定めるものを除く。）のうち、資源循環の促進のための再資源化事業等の高度化に関する法律（令和六年法律第四十一号）の施行の日から令和十年三月三十一日までの間に取得されたものに対して課する固定資産税の課税標準は、第三百四十九条の二又は第三百四十九条の三第二項若しくは第三項の規定にかかわらず、当該償却資産に係る固定資産税の課税標準となるべき価格に、それぞれ当該各号に定める割合を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-2</sup>
The tax base of fixed assets tax imposed on the facilities or equipment set forth in the following items installed for the prevention of public harm (excluding those specified by Cabinet Order as installed in place of existing facilities or equipment of that kind) that are acquired during the period from the effective date of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024) through March 31, 2028 is, notwithstanding Article 349-2 or Article 349-3, paragraph (2) or (3), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those depreciable assets by the proportion specified in the relevant item.
<sup>machine translation, not official</sup>

  **一**  水質汚濁防止法第二条第二項に規定する特定施設又は同条第三項に規定する指定地域特定施設（瀬戸内海環境保全特別措置法第十二条の二又は湖沼水質保全特別措置法第十四条の規定により当該指定地域特定施設とみなされる施設を含む。）を設置する工場又は事業場の汚水又は廃液の処理施設で総務省令で定めるもの（電気供給業を行う法人が電気供給業の用に供するものを除く。）　二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該処理施設が第三百八十九条の規定の適用を受ける場合には、二分の一）
  <sup>suppl-3251-226/art-15/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-2/item-1</sup>
  treatment facilities for waste water or waste liquid of a factory or workplace that installs a specified facility prescribed in Article 2, paragraph (2) of the Water Pollution Prevention Act or a designated area specified facility prescribed in paragraph (3) of that Article (including a facility deemed to be that designated area specified facility pursuant to Article 12-2 of the Act on Special Measures concerning Conservation of the Environment of the Seto Inland Sea or Article 14 of the Act on Special Measures concerning Conservation of Lake Water Quality) that are specified by Order of the Ministry of Internal Affairs and Communications (excluding those that a corporation conducting an electricity supply business provides for the electricity supply business): the proportion specified by Municipal Ordinance within the range of 1/3 or more and 2/3 or less, taking 1/2 into consideration (1/2 where the treatment facility is subject to the provisions of Article 389);
  <sup>machine translation, not official</sup>

  **二**  廃棄物の処理及び清掃に関する法律第八条第一項に規定するごみ処理施設（第六号に掲げる施設を除く。）で総務省令で定めるもの　二分の一
  <sup>suppl-3251-226/art-15/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-2/item-2</sup>
  refuse disposal facilities prescribed in Article 8, paragraph (1) of the Act on Waste Management and Public Cleaning (excluding the facilities listed in item (vi)) that are specified by Order of the Ministry of Internal Affairs and Communications: 1/2;
  <sup>machine translation, not official</sup>

  **三**  廃棄物の処理及び清掃に関する法律第八条第一項に規定する一般廃棄物の最終処分場（第六号に掲げる施設を除く。）で総務省令で定めるもの　三分の二
  <sup>suppl-3251-226/art-15/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-2/item-3</sup>
  final disposal sites for general waste prescribed in Article 8, paragraph (1) of the Act on Waste Management and Public Cleaning (excluding the facilities listed in item (vi)) that are specified by Order of the Ministry of Internal Affairs and Communications: 2/3;
  <sup>machine translation, not official</sup>

  **四**  廃棄物の処理及び清掃に関する法律第十五条第一項に規定する産業廃棄物処理施設（第六号に掲げる施設を除く。）で総務省令で定めるもの　三分の一
  <sup>suppl-3251-226/art-15/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-2/item-4</sup>
  industrial waste disposal facilities prescribed in Article 15, paragraph (1) of the Act on Waste Management and Public Cleaning (excluding the facilities listed in item (vi)) that are specified by Order of the Ministry of Internal Affairs and Communications: 1/3;
  <sup>machine translation, not official</sup>

  **五**  下水道法第十二条第一項又は第十二条の十一第一項に規定する公共下水道を使用する者（令和四年四月一日以後に供用が開始された同法第二条第三号に規定する公共下水道の同条第七号に規定する排水区域内の工場又は事業場（以下この号において「工場等」という。）において当該供用が開始された日前から引き続き事業を行う者に限る。）が当該工場等に設置した同法第十二条第一項に規定する除害施設で総務省令で定めるもの　五分の四を参酌して十分の七以上十分の九以下の範囲内において市町村の条例で定める割合（当該除害施設が第三百八十九条の規定の適用を受ける場合には、五分の四）
  <sup>suppl-3251-226/art-15/par-2/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-2/item-5</sup>
  harm elimination facilities prescribed in Article 12, paragraph (1) of the Sewerage Act that are specified by Order of the Ministry of Internal Affairs and Communications and that have been installed at a factory or workplace (hereinafter in this item referred to as a "factory, etc.") by a person who uses a public sewer prescribed in Article 12, paragraph (1) or Article 12-11, paragraph (1) of that Act (limited to a person who has continuously conducted business, from before the day on which service began, at that factory, etc. within the drainage area prescribed in Article 2, item (vii) of that Act of a public sewer prescribed in item (iii) of that Article whose service began on or after April 1, 2022): the proportion specified by Municipal Ordinance within the range of 7/10 or more and 9/10 or less, taking 4/5 into consideration (4/5 where the harm elimination facility is subject to the provisions of Article 389);
  <sup>machine translation, not official</sup>

  **六**  資源循環の促進のための再資源化事業等の高度化に関する法律第十一条第一項又は第十六条第一項の認定を受けた者が設置する同法第十三条第九項又は第十八条第五項に規定する廃棄物処理施設で総務省令で定めるもの　二分の一
  <sup>suppl-3251-226/art-15/par-2/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-2/item-6</sup>
  waste treatment facilities prescribed in Article 13, paragraph (9) or Article 18, paragraph (5) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation that are installed by a person who has received certification under Article 11, paragraph (1) or Article 16, paragraph (1) of that Act and that are specified by Order of the Ministry of Internal Affairs and Communications: 1/2.
  <sup>machine translation, not official</sup>

**第三項**  平成二十八年度から令和九年度までの間において新たに固定資産税が課されることとなる航空機（第三百四十九条の三第七項又は第八項の規定の適用を受けるもの及び専ら遊覧の用に供するものを除く。）で総務省令で定めるもののうち、航空法第百条の許可を受けた者が運航するものに対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、次の各号に掲げる航空機の区分に応じ、当該各号に定めるところによる。
<sup>suppl-3251-226/art-15/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-3</sup>
Among aircraft specified by Order of the Ministry of Internal Affairs and Communications on which fixed assets tax is to be newly imposed during the period from fiscal 2016 through fiscal 2027 (excluding those to which Article 349-3, paragraph (7) or (8) applies and those used exclusively for sightseeing), with regard to those operated by a person who has obtained the permission under Article 100 of the Civil Aeronautics Act, the tax base of fixed assets tax imposed on them is, notwithstanding Article 349-2, as specified in each of the following items according to the category of aircraft set forth in that item.
<sup>machine translation, not official</sup>

  **一**  地方的な航空運送の用に供する航空機として総務省令で定めるもの（次号において「地方航空運送用航空機」という。）（同号に掲げるものを除く。）　当該航空機に対して課する固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該航空機に係る固定資産税の課税標準となるべき価格の五分の二の額とする。
  <sup>suppl-3251-226/art-15/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-3/item-1</sup>
  aircraft specified by Order of the Ministry of Internal Affairs and Communications as aircraft used for regional air transport (referred to as "aircraft for regional air transport" in the following item) (excluding those listed in that item): solely for fixed assets tax for five fiscal years from the fiscal year in which fixed assets tax is imposed on the aircraft, an amount of 2/5 of the price that is to be the tax base of the fixed assets tax on the aircraft;
  <sup>machine translation, not official</sup>

  **二**  地方航空運送用航空機のうち特に地方的な航空運送の用に供する航空機として総務省令で定めるもの　次に掲げる航空機の区分に応じ、それぞれ次に定めるところによる。
  <sup>suppl-3251-226/art-15/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-3/item-2</sup>
  among aircraft for regional air transport, aircraft specified by Order of the Ministry of Internal Affairs and Communications as aircraft used particularly for regional air transport: as specified below according to the category of aircraft listed below;
  <sup>machine translation, not official</sup>

    **イ**  総務省令で定める小型の航空機　当該航空機に対して課する固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該航空機に係る固定資産税の課税標準となるべき価格の四分の一の額とする。
    <sup>suppl-3251-226/art-15/par-3/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-3/item-2/sub-1</sup>
    small aircraft specified by Order of the Ministry of Internal Affairs and Communications: solely for fixed assets tax for five fiscal years from the fiscal year in which fixed assets tax is imposed on the aircraft, an amount of 1/4 of the price that is to be the tax base of the fixed assets tax on the aircraft;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる航空機以外の航空機　当該航空機に対して課する固定資産税が課されることとなつた年度分の固定資産税については、当該航空機に係る固定資産税の課税標準となるべき価格の八分の三の額とし、その後四年度分の固定資産税については、当該航空機に係る固定資産税の課税標準となるべき価格の五分の二の額とする。
    <sup>suppl-3251-226/art-15/par-3/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-3/item-2/sub-2</sup>
    aircraft other than those listed in (a): for fixed assets tax for the fiscal year in which fixed assets tax is imposed on the aircraft, an amount of 3/8 of the price that is to be the tax base of the fixed assets tax on the aircraft, and for fixed assets tax for the following four fiscal years, an amount of 2/5 of the price that is to be the tax base of the fixed assets tax on the aircraft.
    <sup>machine translation, not official</sup>

  **三**  前二号に掲げる航空機以外の航空機　当該航空機に対して課する固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該航空機に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
  <sup>suppl-3251-226/art-15/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-3/item-3</sup>
  aircraft other than those listed in the preceding two items: solely for fixed assets tax for three fiscal years from the fiscal year in which fixed assets tax is imposed on the aircraft, an amount of 2/3 of the price that is to be the tax base of the fixed assets tax on the aircraft.
  <sup>machine translation, not official</sup>

**第四項**  沖縄振興開発特別措置法の一部を改正する法律（昭和六十三年法律第六十四号）による改正前の沖縄振興開発特別措置法（昭和四十六年法律第百三十一号）により設立された沖縄電力株式会社が電気供給業の用に供する償却資産で政令で定めるものに対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、昭和五十七年度から令和八年度までの各年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
<sup>suppl-3251-226/art-15/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-4</sup>
The tax base of fixed assets tax imposed on depreciable assets specified by Cabinet Order that Okinawa Electric Power Company, Incorporated, established under the Okinawa Development Special Measures Act (Act No. 131 of 1971) prior to its amendment by the Act Partially Amending the Okinawa Development Special Measures Act (Act No. 64 of 1988), provides for its electricity supply business is, notwithstanding Article 349-2, solely for fixed assets tax for each fiscal year from fiscal 1982 through fiscal 2026, the amount of 2/3 of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
<sup>machine translation, not official</sup>

**第五項**  南海トラフ地震に係る地震防災対策の推進に関する特別措置法の一部を改正する法律（平成二十五年法律第八十七号）による改正前の南海トラフ地震に係る地震防災対策の推進に関する特別措置法（平成十四年法律第九十二号）第三条第一項に規定する南海トラフ地震防災対策推進地域、日本海溝・千島海溝周辺海溝型地震に係る地震防災対策の推進に関する特別措置法（平成十六年法律第二十七号）第三条第一項に規定する日本海溝・千島海溝周辺海溝型地震防災対策推進地域又は首都直下地震対策特別措置法（平成二十五年法律第八十八号）第三条第一項に規定する首都直下地震緊急対策区域において、令和二年四月一日から令和十一年三月三十一日までの間に新たに取得された地震防災対策の用に供する償却資産で政令で定めるものに対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該償却資産に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
<sup>suppl-3251-226/art-15/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-5</sup>
The tax base of fixed assets tax imposed on depreciable assets specified by Cabinet Order, provided for earthquake disaster countermeasures, that are newly acquired during the period from April 1, 2020 through March 31, 2029 in the Nankai Trough Earthquake Disaster Countermeasures Promotion Area prescribed in Article 3, paragraph (1) of the Act on Special Measures for the Promotion of Earthquake Disaster Countermeasures concerning Nankai Trough Earthquakes (Act No. 92 of 2002) prior to its amendment by the Act Partially Amending the Act on Special Measures for the Promotion of Earthquake Disaster Countermeasures concerning Nankai Trough Earthquakes (Act No. 87 of 2013), in the Japan Trench and Chishima Trench Subduction Zone Earthquake Disaster Countermeasures Promotion Area prescribed in Article 3, paragraph (1) of the Act on Special Measures concerning Advancement of Countermeasures against Earthquake Disaster in Relation to Subduction Zone Earthquake Around Japan Trench and Chishima Trench (Act No. 27 of 2004), or in the Capital Direct Hit Earthquake Emergency Countermeasures Area prescribed in Article 3, paragraph (1) of the Act on Special Measures for Countermeasures against Earthquakes Directly Beneath the Capital (Act No. 88 of 2013) is, notwithstanding Article 349-2, solely for fixed assets tax for three fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, the amount of 2/3 of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
<sup>machine translation, not official</sup>

**第六項**  電気を動力源とする自動車で内燃機関を有しないものに水素を充塡するための設備で政令で定めるもののうち、令和五年四月一日から令和九年三月三十一日までの間に政府の補助で総務省令で定めるものを受けて新たに取得されたものに対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該設備に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該設備に係る固定資産税の課税標準となるべき価格の六分の五（当該設備のうち大規模なものとして政令で定めるものにあつては、当該設備に係る固定資産税の課税標準となるべき価格の二分の一）の額とする。
<sup>suppl-3251-226/art-15/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-6</sup>
The tax base of fixed assets tax imposed on equipment specified by Cabinet Order for filling hydrogen into motor vehicles that are powered by electricity and do not have an internal combustion engine, which is newly acquired during the period from April 1, 2023 through March 31, 2027 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications, is, notwithstanding Article 349-2, solely for fixed assets tax for three fiscal years from the fiscal year in which fixed assets tax is newly imposed on that equipment, the amount of 5/6 of the price that is to be the tax base of the fixed assets tax on that equipment (for such equipment that is specified by Cabinet Order as large-scale, the amount of 1/2 of the price that is to be the tax base of the fixed assets tax on that equipment).
<sup>machine translation, not official</sup>

**第七項**  海上運送法（昭和二十四年法律第百八十七号）第四十四条の二に規定する国際船舶のうち総務省令で定めるものに対して課する海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第二号に掲げる規定の施行の日の属する年の翌年の一月一日（当該施行の日が一月一日である場合には、同日）を賦課期日とする年度から令和八年度までの各年度分の固定資産税の課税標準は、第三百四十九条の三第四項の規定により課税標準とされる額に三分の一（当該国際船舶のうち海上運送法第三十九条の二十三に規定する認定特定船舶導入計画に従つて取得された同法第三十九条の十九第一項に規定する特定船舶で総務省令で定めるものにあつては、六分の一）を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-7</sup>
The tax base of fixed assets tax imposed on international ships prescribed in Article 44-2 of the Marine Transportation Act (Act No. 187 of 1949) that are specified by Order of the Ministry of Internal Affairs and Communications, for each fiscal year from the fiscal year whose assessment date is January 1 of the year following the year that includes the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021) (or, where that effective date is January 1, that day) through fiscal 2026, is the amount obtained by multiplying the amount deemed to be the tax base pursuant to Article 349-3, paragraph (4) by 1/3 (1/6 for those among the international ships that are specified vessels prescribed in Article 39-19, paragraph (1) of the Marine Transportation Act acquired in accordance with a certified specified vessel introduction plan prescribed in Article 39-23 of that Act and that are specified by Order of the Ministry of Internal Affairs and Communications).
<sup>machine translation, not official</sup>

**第八項**  旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項に規定する旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項に規定する新会社又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社（以下この項において「旅客会社等」という。）が、平成九年四月一日から令和十三年三月三十一日までの間に、全国新幹線鉄道整備法第八条の規定により昭和四十八年十一月十三日に運輸大臣が建設の指示を行つた同法第四条第一項に規定する建設線（当該建設線の全部又は一部の区間について同法附則第九項の規定により国土交通大臣が同法附則第六項第一号に規定する新幹線鉄道規格新線の建設の指示を行つた場合には、当該新幹線鉄道規格新線を含む。以下この項において「建設線」という。）の全部又は一部の区間の営業を開始し、かつ、当該指示に係る建設線の区間のうち当該営業を開始した区間の全部又は一部とその両端が同一である当該旅客会社等の営業路線の全部又は一部の区間で政令で定めるものの全部又は一部について鉄道事業法の一部を改正する法律（平成十一年法律第四十九号）による改正前の鉄道事業法第二十八条第一項の規定による許可を受け、又は鉄道事業法第二十八条の二第一項の規定による届出をして鉄道事業を廃止した場合において、当該廃止された鉄道事業による輸送に代わる輸送の確保のため必要となる鉄道事業（以下この項において「特定鉄道事業」という。）を経営しようとする同法第七条第一項に規定する鉄道事業者で政令で定めるものであつて、平成九年四月一日から令和十三年三月三十一日までの間に当該旅客会社等から当該廃止された鉄道事業に係る営業路線の区間の全部又は一部に係る鉄道施設の譲渡を受けたもの（以下この項において「特定鉄道事業者」という。）が、当該鉄道施設の譲渡により取得した固定資産で政令で定めるもの（以下この項において「譲受固定資産」という。）を当該特定鉄道事業の用に供するときは、当該譲受固定資産に対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該特定鉄道事業者が当該譲受固定資産を取得した日の属する年の翌年の一月一日（当該取得の日が一月一日である場合には、同日）を賦課期日とする年度以後の年度から二十年度分の固定資産税又は都市計画税に限り、当該譲受固定資産に係る固定資産税又は都市計画税の課税標準となるべき価格の二分の一の額（第三百四十九条の三第一項、第十四項又は第二十四項の規定の適用を受ける償却資産にあつては、これらの規定により課税標準とされる額の二分の一の額）とする。
<sup>suppl-3251-226/art-15/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-8</sup>
If a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company, a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (hereinafter in this paragraph referred to as a "passenger railway company, etc.") has, during the period from April 1, 1997 through March 31, 2031, commenced operation of all or part of the sections of a construction line prescribed in Article 4, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act for which the Minister of Transport gave an instruction on construction on November 13, 1973 pursuant to Article 8 of that Act (where the Minister of Land, Infrastructure, Transport and Tourism has, for all or part of the sections of that construction line, given an instruction on the construction of a new Shinkansen railway line of standard specification prescribed in paragraph (6), item (i) of the Supplementary Provisions of that Act pursuant to paragraph (9) of the Supplementary Provisions of that Act, including that new line; hereinafter in this paragraph referred to as a "construction line"), and has, with regard to all or part of the sections of the operating lines of that passenger railway company, etc. that have the same two ends as all or part of the sections for which operation has commenced among the sections of the construction line pertaining to that instruction, and that are specified by Cabinet Order, obtained the permission under Article 28, paragraph (1) of the Railway Business Act prior to its amendment by the Act Partially Amending the Railway Business Act (Act No. 49 of 1999), or filed the notification under Article 28-2, paragraph (1) of the Railway Business Act, and has thereby abolished its railway business, and a railway business operator prescribed in Article 7, paragraph (1) of that Act that is specified by Cabinet Order and intends to operate a railway business that becomes necessary to secure transportation in place of the transportation by the abolished railway business (hereinafter in this paragraph referred to as a "specified railway business"), and that has, during the period from April 1, 1997 through March 31, 2031, received from that passenger railway company, etc. a transfer of the railway facilities pertaining to all or part of the sections of the operating lines of the abolished railway business (hereinafter in this paragraph referred to as a "specified railway business operator"), provides for that specified railway business the fixed assets specified by Cabinet Order that it acquired through the transfer of those railway facilities (hereinafter in this paragraph referred to as "acquired fixed assets"), the tax base of fixed assets tax or city planning tax imposed on those acquired fixed assets is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), solely for fixed assets tax or city planning tax for 20 fiscal years from the fiscal years on or after the fiscal year whose assessment date is January 1 of the year following the year that includes the day on which the specified railway business operator acquired those acquired fixed assets (or, where the day of acquisition is January 1, that day), the amount of 1/2 of the price that is to be the tax base of the fixed assets tax or city planning tax on those acquired fixed assets (for depreciable assets to which Article 349-3, paragraph (1), (14) or (24) applies, the amount of 1/2 of the amount deemed to be the tax base pursuant to those provisions).
<sup>machine translation, not official</sup>

**第九項**  鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者で政令で定めるものが平成二十三年改正法の施行の日から令和九年三月三十一日までの間に政府の補助で総務省令で定めるものを受けて取得した車両の運行の安全性の向上に資する償却資産で総務省令で定めるもの（第十六項の規定の適用を受けるものを除く。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該償却資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の三分の一の額とする。
<sup>suppl-3251-226/art-15/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-9</sup>
The tax base of fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications (excluding those to which the provisions of paragraph (16) apply) that contribute to improving the safety of vehicle operation and that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks, specified by Cabinet Order, has acquired during the period from the effective date of the 2011 Local Tax Act, etc. Amendment Act through March 31, 2027 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications is, notwithstanding Article 349-2, solely for fixed assets tax for five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, the amount of 1/3 of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
<sup>machine translation, not official</sup>

**第十項**  鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者が新たに製造された車両で高齢者、障害者等の移動等の円滑化の促進に関する法律第二条第一号に規定する高齢者、障害者等が円滑に利用できる特殊な構造を有するものとして総務省令で定めるものを平成二十三年改正法の施行の日の翌日から令和九年三月三十一日までの間に取得してこれを事業の用に供する場合には、当該車両に対して課する固定資産税の課税標準は、第三百四十九条の二又は次項の規定にかかわらず、当該車両に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該車両に係る固定資産税の課税標準となるべき価格の三分の一の額とする。
<sup>suppl-3251-226/art-15/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-10</sup>
Where a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks acquires, during the period from the day following the effective date of the 2011 Local Tax Act, etc. Amendment Act through March 31, 2027, newly manufactured vehicles that are specified by Order of the Ministry of Internal Affairs and Communications as having a special structure that elderly persons, disabled persons, etc. prescribed in Article 2, item (i) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. can use smoothly, and provides them for its business, the tax base of fixed assets tax imposed on those vehicles is, notwithstanding Article 349-2 or the following paragraph, solely for fixed assets tax for five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those vehicles, the amount of 1/3 of the price that is to be the tax base of the fixed assets tax on those vehicles.
<sup>machine translation, not official</sup>

**第十一項**  鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者（以下この項において「鉄道事業者等」という。）が令和七年四月一日から令和九年三月三十一日までの期間（以下この項において「製造等対象期間」という。）内に新たに製造された車両で政令で定めるもの（以下この項において「新造車両」という。）の取得等（取得すること又は取得した後に当該新造車両を他の者に譲渡し、当該者から当該新造車両を賃借することをいう。第一号及び第二号において同じ。）をしてこれを事業の用に供する場合又は製造等対象期間内に改良された車両で政令で定めるもの（以下この項において「改良車両」という。）を事業の用に供する場合には、これらの車両（改良車両にあつては、当該改良車両の当該改良された部分に限る。以下この項において同じ。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、これらの車両に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、これらの車両に係る固定資産税の課税標準となるべき価格に、次の各号に掲げる場合の区分に応じ、当該各号に定める割合を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11</sup>
Where a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks (hereinafter in this paragraph referred to as a "railway business operator, etc.") carries out the acquisition, etc. (meaning acquiring a newly manufactured vehicle, or, after acquiring it, transferring it to another person and leasing it from that person; the same applies in items (i) and (ii)) of vehicles specified by Cabinet Order that are newly manufactured within the period from April 1, 2025 to March 31, 2027 (hereinafter in this paragraph referred to as the "eligible manufacture period") (those vehicles hereinafter in this paragraph referred to as "newly manufactured vehicles") and uses them for its business, or uses for its business vehicles specified by Cabinet Order that are improved within the eligible manufacture period (hereinafter in this paragraph referred to as "improved vehicles"), the tax base of the fixed assets tax imposed on those vehicles (for an improved vehicle, limited to the improved part of that improved vehicle; the same applies hereinafter in this paragraph) is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those vehicles, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those vehicles by the ratio specified in each of the following items in accordance with the categories of cases listed in those items.
<sup>machine translation, not official</sup>

  **一**  総務省令で定める小規模な鉄道事業者等が新造車両の取得等をしてこれを事業の用に供する場合又は改良車両を事業の用に供する場合　五分の三
  <sup>suppl-3251-226/art-15/par-11/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11/item-1</sup>
  where a small-scale railway business operator, etc. specified by Order of the Ministry of Internal Affairs and Communications carries out the acquisition, etc. of newly manufactured vehicles and uses them for its business, or uses improved vehicles for its business: three-fifths;
  <sup>machine translation, not official</sup>

  **二**  前号に規定する鉄道事業者等以外の鉄道事業者等が新造車両の取得等をしてこれを事業の用に供する場合　三分の二
  <sup>suppl-3251-226/art-15/par-11/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11/item-2</sup>
  where a railway business operator, etc. other than the railway business operator, etc. prescribed in the preceding item carries out the acquisition, etc. of newly manufactured vehicles and uses them for its business: two-thirds;
  <sup>machine translation, not official</sup>

  **三**  第一号に規定する鉄道事業者等以外の鉄道事業者等が改良車両を事業の用に供する場合　四分の三
  <sup>suppl-3251-226/art-15/par-11/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11/item-3</sup>
  where a railway business operator, etc. other than the railway business operator, etc. prescribed in item (i) uses improved vehicles for its business: three-fourths.
  <sup>machine translation, not official</sup>

**第十二項**  民間資金等の活用による公共施設等の整備等の促進に関する法律第二条第五項に規定する選定事業者が同法第五条第二項第五号に規定する事業契約に従つて実施する同法第二条第四項に規定する選定事業で政令で定めるもの（法律の規定により同条第三項第一号又は第二号に掲げる者がその事務又は事業として実施するものであることを当該者が証明したものに限る。）により平成十七年四月一日から令和十二年三月三十一日までの間に取得した同条第一項に規定する公共施設等（同項第三号に掲げる賃貸住宅（公営住宅を除く。）及び同項第五号に掲げる施設を除く。）の用に供する家屋及び償却資産で政令で定めるものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該家屋及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格の二分の一の額とする。
<sup>suppl-3251-226/art-15/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-12</sup>
The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets specified by Cabinet Order to be used for the public facilities, etc. prescribed in Article 2, paragraph (1) of the Act on Promotion of Private Finance Initiative (excluding the rental housing listed in item (iii) of that paragraph (excluding public housing) and the facilities listed in item (v) of that paragraph), acquired during the period from April 1, 2005 to March 31, 2030 by a selected business operator prescribed in Article 2, paragraph (5) of that Act through a selected project prescribed in Article 2, paragraph (4) of that Act that is specified by Cabinet Order and carried out in accordance with the business contract prescribed in Article 5, paragraph (2), item (v) of that Act (limited to one for which a person listed in Article 2, paragraph (3), item (i) or (ii) of that Act has certified that it is carried out as the affairs or business of that person under the provisions of an Act), is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), an amount equivalent to one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.
<sup>machine translation, not official</sup>

**第十三項**  都市再生特別措置法第二十三条に規定する認定事業者が同法第二十五条に規定する認定事業（その事業区域の全部又は一部が特別区又は同法第二条第五項に規定する特定都市再生緊急整備地域の区域内にあるものにあつては、政令で定める要件を満たすものに限る。）により都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）の施行の日から令和十一年三月三十一日までの間に新たに取得した家屋及び償却資産で政令で定めるもののうち、都市再生特別措置法第二条第二項に規定する公共施設その他政令で定めるものの用に供するものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該家屋及び償却資産に対して新たに固定資産税又は都市計画税が課されることとなつた年度から五年度分の固定資産税又は都市計画税に限り、当該家屋及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格に五分の三を参酌して二分の一以上十分の七以下の範囲内において市町村の条例で定める割合（当該償却資産が第三百八十九条の規定の適用を受ける場合には、五分の三）を乗じて得た額とする。ただし、当該家屋及び償却資産のうち同法第二条第五項に規定する特定都市再生緊急整備地域で施行された同法第二十五条に規定する認定事業により取得したものにあつては、当該家屋及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格に二分の一を参酌して五分の二以上五分の三以下の範囲内において市町村の条例で定める割合（当該償却資産が第三百八十九条の規定の適用を受ける場合には、二分の一）を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-13</sup>
The tax base of fixed assets tax or city planning tax imposed on those, among houses and depreciable assets specified by Cabinet Order that a certified business operator prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction has newly acquired, during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026) through March 31, 2029, through a certified project prescribed in Article 25 of that Act (for a project whose project area is wholly or partly within a special ward or the area of a specified urgent urban reconstruction development area prescribed in Article 2, paragraph (5) of that Act, limited to one that satisfies the requirements specified by Cabinet Order), that are used for public facilities prescribed in Article 2, paragraph (2) of the Act on Special Measures concerning Urban Reconstruction or other facilities specified by Cabinet Order is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), solely for fixed assets tax or city planning tax for five fiscal years from the fiscal year in which fixed assets tax or city planning tax is newly imposed on those houses and depreciable assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets by the proportion specified by Municipal Ordinance within the range of one-half or more and seven-tenths or less, taking into account three-fifths (three-fifths where those depreciable assets are subject to the application of Article 389); provided, however, that for those houses and depreciable assets that were acquired through a certified project prescribed in Article 25 of that Act carried out in a specified urgent urban reconstruction development area prescribed in Article 2, paragraph (5) of that Act, it is the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets by the proportion specified by Municipal Ordinance within the range of two-fifths or more and three-fifths or less, taking into account one-half (one-half where those depreciable assets are subject to the application of Article 389).
<sup>machine translation, not official</sup>

**第十四項**  鉄道事業法第七条第一項に規定する鉄道事業者若しくは軌道法第四条に規定する軌道経営者又はこれらの者に都市鉄道等利便増進法第二条第七号に規定する速達性向上事業により整備される施設の貸付けを行う法人で政令で定めるものが当該速達性向上事業により令和三年四月一日から令和九年三月三十一日までの間に取得した同条第三号に規定する都市鉄道施設で政令で定めるものの用に供する家屋及び償却資産に対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該家屋及び償却資産に対して新たに固定資産税又は都市計画税が課されることとなつた年度から五年度分の固定資産税又は都市計画税に限り、当該家屋及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格の三分の二の額とする。
<sup>suppl-3251-226/art-15/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-14</sup>
The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks, or a corporation specified by Cabinet Order that lends to those persons the facilities developed through the express service improvement project prescribed in Article 2, item (vii) of the Act on Enhancement of Convenience of Urban Railways, etc., acquired through that express service improvement project during the period from April 1, 2021 to March 31, 2027, and that are used for the urban railway facilities prescribed in Article 2, item (iii) of that Act and specified by Cabinet Order, is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those houses and depreciable assets, two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.
<sup>machine translation, not official</sup>

**第十五項**  特定外貿埠頭の管理運営に関する法律（昭和五十六年法律第二十八号）第三条第三項に規定する指定会社その他政令で定める者（以下この項において「指定会社等」という。）が港湾法第二条第一項に規定する港湾管理者により設立された公益財団法人で政令で定めるもの（以下この項において「外貿埠頭公社」という。）からの出資により取得した固定資産のうち、当該指定会社等が取得した日の前日において地方税法の一部を改正する法律（平成二十五年法律第三号）第一条の規定による改正前の地方税法附則第十五条第五項、地方税法等の一部を改正する法律（平成二十年法律第二十一号。以下この項において「平成二十年改正法」という。）附則第十条第十二項及び第十六条第四項の規定によりなお従前の例によることとされる平成二十年改正法第一条の規定による改正前の地方税法附則第十五条第十五項又は地方税法等の一部を改正する法律（平成十八年法律第七号）附則第十三条第十八項及び第二十条第二項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の地方税法附則第十五条第十八項の規定の適用があつたものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該取得の日の属する年の翌年の一月一日（当該取得の日が一月一日である場合には、同日）を賦課期日とする年度から十年度分の固定資産税又は都市計画税に限り、当該固定資産に係る固定資産税又は都市計画税の課税標準となるべき価格の二分の一（当該固定資産のうち当該外貿埠頭公社が海上物流の基盤強化のための港湾法等の一部を改正する法律（平成十八年法律第三十八号）第二条の規定による改正前の外貿埠頭公団の解散及び業務の承継に関する法律（昭和五十六年法律第二十八号）第二条第一項の規定により承継したものにあつては、当該固定資産に係る固定資産税又は都市計画税の課税標準となるべき価格の五分の三）の額とする。
<sup>suppl-3251-226/art-15/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-15</sup>
The tax base of the fixed assets tax or city planning tax imposed on fixed assets that a designated company prescribed in Article 3, paragraph (3) of the Act on Management and Operation of Specific International Piers (Act No. 28 of 1981) or another person specified by Cabinet Order (hereinafter in this paragraph referred to as a "designated company, etc.") acquired through investment from an incorporated public interest foundation specified by Cabinet Order that was established by a port administrator prescribed in Article 2, paragraph (1) of the Port and Harbour Act (hereinafter in this paragraph referred to as an "international pier corporation"), and to which, on the day before the day on which the designated company, etc. acquired them, there applied Article 15, paragraph (5) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013), Article 15, paragraph (15) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008; hereinafter in this paragraph referred to as the "2008 Amendment Act"), the provisions then in force of which continue to govern pursuant to Article 10, paragraph (12) and Article 16, paragraph (4) of the Supplementary Provisions of the 2008 Amendment Act, or Article 15, paragraph (18) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006), the provisions then in force of which continue to govern pursuant to Article 13, paragraph (18) and Article 20, paragraph (2) of the Supplementary Provisions of that Act, is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for ten fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day of that acquisition (where the day of that acquisition is January 1, that day), one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets (for those fixed assets that the international pier corporation succeeded to pursuant to Article 2, paragraph (1) of the Act on the Dissolution of the Foreign Trade Pier Public Corporation and Succession to Its Operations (Act No. 28 of 1981) before its amendment by Article 2 of the Act Partially Amending the Port and Harbour Act, etc. for Strengthening the Foundation of Maritime Logistics (Act No. 38 of 2006), three-fifths of the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets).
<sup>machine translation, not official</sup>

**第十六項**  鉄道事業法第七条第一項に規定する鉄道事業者が、地域公共交通の活性化及び再生に関する法律第二十四条第八項（同法第二十九条の九において準用する場合を含む。）に規定する認定鉄道事業再構築実施計画に基づき同法第二条第十号に規定する鉄道事業再構築事業を実施する路線に係る鉄道事業の用に供する家屋又は償却資産で総務省令で定めるもののうち、令和五年四月一日から令和九年三月三十一日までの間に政府又は地方公共団体の補助で総務省令で定めるものを受けて取得したものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該家屋又は償却資産に対して新たに固定資産税又は都市計画税が課されることとなつた年度から五年度分の固定資産税又は都市計画税に限り、当該家屋又は償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格の四分の一の額とする。
<sup>suppl-3251-226/art-15/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-16</sup>
The tax base of the fixed assets tax or city planning tax imposed on houses or depreciable assets specified by Order of the Ministry of Internal Affairs and Communications that are used for the railway business relating to the line on which a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act implements the railway business restructuring project prescribed in Article 2, item (x) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems based on the certified railway business restructuring implementation plan prescribed in Article 24, paragraph (8) of that Act (including as applied mutatis mutandis pursuant to Article 29-9 of that Act), and that were acquired during the period from April 1, 2023 to March 31, 2027 with a subsidy from the government or a local government specified by Order of the Ministry of Internal Affairs and Communications, is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those houses or depreciable assets, one-fourth of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses or depreciable assets.
<sup>machine translation, not official</sup>

**第十七項**  農林漁業有機物資源のバイオ燃料の原材料としての利用の促進に関する法律（平成二十年法律第四十五号）第二条第三項に規定するバイオ燃料製造業者が、令和八年四月一日から令和十年三月三十一日までの間に、同法第五条第二項に規定する認定生産製造連携事業計画に従つて実施する同法第二条第三項に規定する生産製造連携事業により新設した次の各号に掲げる機械その他の設備に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該設備に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該設備に係る固定資産税の課税標準となるべき価格に、それぞれ当該各号に定める割合を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-17 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-17</sup>
The tax base of the fixed assets tax imposed on the machinery and other equipment listed in the following items that a biofuel manufacturer prescribed in Article 2, paragraph (3) of the Act on Promotion of Utilization of Organic Resources Originated from Agriculture, Forestry or Fisheries as Materials for Biomass Fuels (Act No. 45 of 2008) newly installed during the period from April 1, 2026 to March 31, 2028 through a production-manufacturing cooperation project prescribed in Article 2, paragraph (3) of that Act carried out in accordance with the certified production-manufacturing cooperation project plan prescribed in Article 5, paragraph (2) of that Act is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that equipment, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that equipment by the ratio specified in the respective item.
<sup>machine translation, not official</sup>

  **一**  木竹を原材料として製造される燃料を製造するための設備で総務省令で定めるもの　六分の五
  <sup>suppl-3251-226/art-15/par-17/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-17/item-1</sup>
  equipment specified by Order of the Ministry of Internal Affairs and Communications for manufacturing fuel manufactured from wood and bamboo as raw material: five-sixths;
  <sup>machine translation, not official</sup>

  **二**  エタノールを製造するための設備で総務省令で定めるもの　三分の二
  <sup>suppl-3251-226/art-15/par-17/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-17/item-2</sup>
  equipment specified by Order of the Ministry of Internal Affairs and Communications for manufacturing ethanol: two-thirds;
  <sup>machine translation, not official</sup>

  **三**  脂肪酸メチルエステルを製造するための設備で総務省令で定めるもの　四分の三
  <sup>suppl-3251-226/art-15/par-17/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-17/item-3</sup>
  equipment specified by Order of the Ministry of Internal Affairs and Communications for manufacturing fatty acid methyl ester: three-fourths;
  <sup>machine translation, not official</sup>

  **四**  水素その他の総務省令で定める成分を主成分とするガスを製造するための設備で総務省令で定めるもの　二分の一
  <sup>suppl-3251-226/art-15/par-17/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-17/item-4</sup>
  equipment specified by Order of the Ministry of Internal Affairs and Communications for manufacturing gas whose main component is hydrogen or another component specified by Order of the Ministry of Internal Affairs and Communications: one-half.
  <sup>machine translation, not official</sup>

**第十八項**  公益社団法人又は公益財団法人が所有する文化財保護法第七十一条第一項に規定する重要無形文化財の公演のための施設で政令で定めるものの用に供する土地及び家屋で政令で定めるものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条又は第七百二条第一項の規定にかかわらず、平成二十三年度から令和八年度までの各年度分の固定資産税又は都市計画税に限り、当該土地及び家屋に係る固定資産税又は都市計画税の課税標準となるべき価格の二分の一の額とする。
<sup>suppl-3251-226/art-15/par-18 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-18</sup>
The tax base of the fixed assets tax or city planning tax imposed on land and houses specified by Cabinet Order that are owned by an incorporated public interest association or an incorporated public interest foundation and used for a facility specified by Cabinet Order for performances of Important Intangible Cultural Property prescribed in Article 71, paragraph (1) of the Act on Protection of Cultural Properties is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for each fiscal year from fiscal year 2011 through fiscal year 2026, one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on that land and those houses.
<sup>machine translation, not official</sup>

**第十九項**  港湾法第四十三条の十一第十二項に規定する港湾運営会社が同法第二条第二項に規定する国際戦略港湾又は同項に規定する国際拠点港湾で政令で定めるもの（以下この項において「特定国際拠点港湾」という。）において、政府の補助で総務省令で定めるもの又は同法第五十五条の七第一項若しくは第五十五条の九第一項の規定による国の貸付け若しくは特定外貿埠頭の管理運営に関する法律第六条第一項の規定による政府の貸付けに係る資金の貸付けを受けて港湾法の一部を改正する法律（令和四年法律第八十七号）の施行の日から令和九年三月三十一日までの間に取得した港湾法第二条第五項に規定する港湾施設の用に供する家屋及び償却資産（同項第六号に掲げる荷さばき施設のうち軌道走行式荷役機械及び同項第十二号に掲げる移動式施設のうち移動式荷役機械にあつては、同法第五十条の二第二項第三号に規定する港湾脱炭素化促進事業により取得されたものに限る。）で政令で定めるものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該家屋及び償却資産に対して新たに固定資産税又は都市計画税が課されることとなつた年度から十年度分の固定資産税又は都市計画税に限り、同法第二条第二項に規定する国際戦略港湾において取得されたものにあつては当該家屋及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格の二分の一の額とし、特定国際拠点港湾において取得されたものにあつては当該家屋及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格の三分の二の額とする。
<sup>suppl-3251-226/art-15/par-19 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-19</sup>
The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets specified by Cabinet Order that a port management company prescribed in Article 43-11, paragraph (12) of the Port and Harbour Act acquired, at an international strategic port prescribed in Article 2, paragraph (2) of that Act or an international hub port prescribed in that paragraph that is specified by Cabinet Order (hereinafter in this paragraph referred to as a "specified international hub port"), during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act (Act No. 87 of 2022) to March 31, 2027, with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, or with funds under a loan by the national government pursuant to Article 55-7, paragraph (1) or Article 55-9, paragraph (1) of that Act or a loan by the government pursuant to Article 6, paragraph (1) of the Act on Management and Operation of Specific International Piers, and that are used for the port facilities prescribed in Article 2, paragraph (5) of the Port and Harbour Act (for rail-mounted cargo handling machinery among the cargo handling facilities listed in item (vi) of that paragraph and mobile cargo handling machinery among the mobile facilities listed in item (xii) of that paragraph, limited to those acquired through a port decarbonization promotion project prescribed in Article 50-2, paragraph (2), item (iii) of that Act), is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for 10 fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those houses and depreciable assets, for those acquired at an international strategic port prescribed in Article 2, paragraph (2) of the Port and Harbour Act, one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets, and for those acquired at a specified international hub port, two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.
<sup>machine translation, not official</sup>

**第二十項**  津波防災地域づくりに関する法律（平成二十三年法律第百二十三号）第十条第二項に規定する推進計画区域（港湾法第二条第四項に規定する臨港地区である区域に限る。）において、津波防災地域づくりに関する法律第十条第一項に規定する推進計画に基づき平成二十八年四月一日から令和十年三月三十一日までの間に新たに取得され、又は改良された津波対策の用に供する償却資産として政令で定めるもの（改良された償却資産にあつては当該償却資産の当該改良された部分に限るものとし、第二十八項の規定の適用を受けるものを除く。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該償却資産に対して新たに固定資産税が課されることとなつた年度から四年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該償却資産が第三百八十九条の規定の適用を受ける場合には、二分の一）を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-20 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-20</sup>
In a promotion plan area prescribed in Article 10, paragraph (2) of the Act on Development of Areas Resilient to Tsunami Disasters (Act No. 123 of 2011) (limited to an area that is a port district prescribed in Article 2, paragraph (4) of the Port and Harbour Act), the tax base of the fixed assets tax imposed on depreciable assets specified by Cabinet Order as being used for tsunami countermeasures that were newly acquired or improved during the period from April 1, 2016 to March 31, 2028 based on the promotion plan prescribed in Article 10, paragraph (1) of the Act on Development of Areas Resilient to Tsunami Disasters (for an improved depreciable asset, limited to the improved part of that depreciable asset, and excluding those subject to the application of paragraph (28)) is, notwithstanding Article 349-2, limited to the fixed assets tax for four fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those depreciable assets by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (where those depreciable assets are subject to Article 389, one-half).
<sup>machine translation, not official</sup>

**第二十一項**  平成三十年四月一日から令和九年三月三十一日までの期間（以下この項において「指定等対象期間」という。）内に津波防災地域づくりに関する法律第五十六条第一項の規定により指定された同項に規定する指定避難施設（第一号及び次項において「指定避難施設」という。）の用に供する家屋のうち避難の用に供する部分として総務省令で定めるもの（以下この項において「指定避難施設避難用部分」という。）又は指定等対象期間内に同法第六十条第一項若しくは第六十一条第一項の規定により締結された同法第六十二条第一項に規定する管理協定に係る同条第二項第一号に規定する協定避難施設（次項において「協定避難施設」という。）の用に供する家屋（第三号において「協定避難家屋」という。）のうち同条第一項第一号に規定する協定避難用部分（以下この項において「協定避難用部分」という。）に対して課する固定資産税の課税標準は、第三百四十九条の規定にかかわらず、次の各号に掲げる指定避難施設避難用部分又は協定避難用部分の区分に応じ、当該各号に定めるところによる。
<sup>suppl-3251-226/art-15/par-21 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-21</sup>
The tax base of the fixed assets tax imposed on the part specified by Order of the Ministry of Internal Affairs and Communications as the part used for evacuation (hereinafter in this paragraph referred to as the "evacuation part of a designated evacuation facility") of houses used for the designated evacuation facility prescribed in Article 56, paragraph (1) of the Act on Development of Areas Resilient to Tsunami Disasters designated pursuant to that paragraph during the period from April 1, 2018 to March 31, 2027 (hereinafter in this paragraph referred to as the "designation, etc. period"; the facility is referred to as "designated evacuation facility" in item (i) and the following paragraph), or on the agreement evacuation portion of houses (referred to as "agreement evacuation buildings" in item (iii)) used for an agreement evacuation facility (referred to as "agreement evacuation facility" in the following paragraph) relating to a management agreement concluded during the designation, etc. period pursuant to Article 60, paragraph (1) or Article 61, paragraph (1) of that Act, as prescribed in Article 62, paragraph (1) of that Act, the facility being that prescribed in Article 62, paragraph (2), item (i) of that Act, and the portion being the agreement evacuation portion prescribed in Article 62, paragraph (1), item (i) of that Act (hereinafter in this paragraph referred to as the "agreement evacuation portion"), is, notwithstanding Article 349, as provided in each of the following items in accordance with the categories of evacuation part of a designated evacuation facility or agreement evacuation portion listed in those items.
<sup>machine translation, not official</sup>

  **一**  指定避難施設避難用部分　指定避難施設として指定された日（以下この号及び次項において「指定日」という。）の属する年の翌年の一月一日（当該指定日が一月一日である場合には、同日。以下この号において同じ。）を賦課期日とする年度から当該指定日の属する年の翌年の一月一日の翌日から起算して五年を経過する日を賦課期日とする年度までの各年度分の固定資産税に限り、当該指定避難施設避難用部分に係る固定資産税の課税標準となるべき価格に三分の二を参酌して二分の一以上六分の五以下の範囲内において市町村の条例で定める割合を乗じて得た額とする。
  <sup>suppl-3251-226/art-15/par-21/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-21/item-1</sup>
  evacuation part of a designated evacuation facility: limited to the fixed assets tax for each fiscal year from the fiscal year whose assessment date is January 1 of the year following the year including the day on which it was designated as a designated evacuation facility (hereinafter in this item and the following paragraph referred to as the "designated day") (where the designated day is January 1, that day; the same applies hereinafter in this item) through the fiscal year whose assessment date is the day on which five years elapse counting from the day following January 1 of the year following the year including the designated day, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that evacuation part of a designated evacuation facility by the ratio determined by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds into consideration;
  <sup>machine translation, not official</sup>

  **二**  津波防災地域づくりに関する法律第六十条第一項の規定による管理協定に定められた協定避難用部分　当該管理協定を締結した日（以下この号及び次項において「締結日」という。）の属する年の翌年の一月一日（当該締結日が一月一日である場合には、同日。以下この号において同じ。）を賦課期日とする年度（当該管理協定に定められた事項の変更により新たに追加された協定避難用部分にあつては、当該変更の日の属する年の翌年の一月一日（当該変更の日が一月一日である場合には、同日）を賦課期日とする年度）から当該締結日の属する年の翌年の一月一日の翌日から起算して五年を経過する日を賦課期日とする年度までの各年度分の固定資産税に限り、当該協定避難用部分に係る固定資産税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合を乗じて得た額とする。
  <sup>suppl-3251-226/art-15/par-21/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-21/item-2</sup>
  agreement evacuation portion specified in a management agreement under Article 60, paragraph (1) of the Act on Development of Areas Resilient to Tsunami Disasters: limited to the fixed assets tax for each fiscal year from the fiscal year whose assessment date is January 1 of the year following the year including the day on which that management agreement was concluded (hereinafter in this item and the following paragraph referred to as the "date of conclusion") (where the date of conclusion is January 1, that day; the same applies hereinafter in this item) (for an agreement evacuation portion newly added through a change to the matters specified in that management agreement, the fiscal year whose assessment date is January 1 of the year following the year including the day of that change (where the day of that change is January 1, that day)) through the fiscal year whose assessment date is the day on which five years elapse counting from the day following January 1 of the year following the year including the date of conclusion, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that agreement evacuation portion by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration;
  <sup>machine translation, not official</sup>

  **三**  津波防災地域づくりに関する法律第六十一条第一項の規定による管理協定に定められた協定避難用部分　当該管理協定に係る協定避難家屋に新たに固定資産税が課されることとなつた年度（当該年度の初日の属する年の一月一日後に当該管理協定に定められた事項の変更により新たに追加された協定避難用部分にあつては、当該変更の日の属する年の翌年の一月一日（当該変更の日が一月一日である場合には、同日）を賦課期日とする年度）から当該管理協定に係る協定避難家屋に新たに固定資産税が課されることとなつた年度の初日の属する年の一月一日の翌日から起算して五年を経過する日を賦課期日とする年度までの各年度分の固定資産税に限り、当該協定避難用部分に係る固定資産税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合を乗じて得た額とする。
  <sup>suppl-3251-226/art-15/par-21/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-21/item-3</sup>
  agreement evacuation portion specified in a management agreement under Article 61, paragraph (1) of the Act on Development of Areas Resilient to Tsunami Disasters: limited to the fixed assets tax for each fiscal year from the fiscal year for which fixed assets tax comes to be newly imposed on the agreement evacuation building relating to that management agreement (for an agreement evacuation portion newly added, after January 1 of the year including the first day of that fiscal year, through a change to the matters specified in that management agreement, the fiscal year whose assessment date is January 1 of the year following the year including the day of that change (where the day of that change is January 1, that day)) through the fiscal year whose assessment date is the day on which five years elapse counting from the day following January 1 of the year including the first day of the fiscal year for which fixed assets tax comes to be newly imposed on the agreement evacuation building relating to that management agreement, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that agreement evacuation portion by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration.
  <sup>machine translation, not official</sup>

**第二十二項**  指定避難施設に附属する避難の用に供する償却資産として政令で定めるもの（指定日以後に取得されるものに限る。第一号において「指定避難用償却資産」という。）又は協定避難施設に附属する避難の用に供する償却資産として政令で定めるもの（締結日以後に取得されるものに限る。第二号において「協定避難用償却資産」という。）（以下この項において「特定避難用償却資産」という。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該特定避難用償却資産に新たに固定資産税が課されることとなつた年度から当該年度の初日の属する年の一月一日の翌日から起算して五年を経過する日を賦課期日とする年度（当該特定避難用償却資産に新たに固定資産税が課されることとなつた年度の初日の属する年の一月一日の翌日から起算して五年を経過する日前に当該管理協定の有効期間が満了する場合には、当該有効期間の満了する日の属する年の一月一日を賦課期日とする年度）までの各年度分の固定資産税に限り、当該特定避難用償却資産に係る固定資産税の課税標準となるべき価格に、次の各号に掲げる特定避難用償却資産の区分に応じ、当該各号に定める割合を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-22 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-22</sup>
The tax base of the fixed assets tax imposed on depreciable assets specified by Cabinet Order as being attached to a designated evacuation facility and used for evacuation (limited to those acquired on or after the designated day; referred to as "designated evacuation depreciable assets" in item (i)) or depreciable assets specified by Cabinet Order as being attached to an agreement evacuation facility and used for evacuation (limited to those acquired on or after the date of conclusion; referred to as "agreement evacuation depreciable assets" in item (ii)) (hereinafter in this paragraph referred to as "specified depreciable assets for evacuation") is, notwithstanding Article 349-2, limited to the fixed assets tax for each fiscal year from the fiscal year for which fixed assets tax comes to be newly imposed on those specified depreciable assets for evacuation through the fiscal year whose assessment date is the day on which five years elapse counting from the day following January 1 of the year including the first day of that fiscal year (where the validity period of that management agreement expires before the day on which five years elapse counting from the day following January 1 of the year including the first day of the fiscal year for which fixed assets tax comes to be newly imposed on those specified depreciable assets for evacuation, the fiscal year whose assessment date is January 1 of the year including the day on which that validity period expires), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those specified depreciable assets for evacuation by the ratio specified in each of the following items in accordance with the categories of specified depreciable assets for evacuation listed in those items.
<sup>machine translation, not official</sup>

  **一**  指定避難用償却資産　三分の二を参酌して二分の一以上六分の五以下の範囲内において市町村の条例で定める割合（当該指定避難用償却資産が第三百八十九条の規定の適用を受ける場合には、三分の二）
  <sup>suppl-3251-226/art-15/par-22/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-22/item-1</sup>
  designated evacuation depreciable assets: the ratio determined by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds into consideration (where those designated evacuation depreciable assets are subject to Article 389, two-thirds);
  <sup>machine translation, not official</sup>

  **二**  協定避難用償却資産　二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該協定避難用償却資産が第三百八十九条の規定の適用を受ける場合には、二分の一）
  <sup>suppl-3251-226/art-15/par-22/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-22/item-2</sup>
  agreement evacuation depreciable assets: the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (where those agreement evacuation depreciable assets are subject to Article 389, one-half).
  <sup>machine translation, not official</sup>

**第二十三項**  高齢者、障害者等の移動等の円滑化の促進に関する法律第二条第六号に規定する旅客施設を同法第八条第一項に規定する公共交通移動等円滑化基準に適合させるために行われるエレベーター、エスカレーターその他の移動等円滑化（同法第二条第二号に規定する移動等円滑化をいう。）のために必要な設備の整備に関する事業（既設の鉄道（鉄道事業法第二条第六項に規定する専用鉄道を除く。）又は軌道の駅又は停留場に係る改良工事を行うものに限る。）で政令で定めるものにより、高齢者、障害者等の移動等の円滑化の促進に関する法律第二条第五号イに掲げる鉄道事業者又は同号ロに掲げる軌道経営者が平成二十四年四月一日から令和九年三月三十一日までの間に取得した停車場建物その他の家屋又は停車場設備その他の鉄道事業の用に供する償却資産で政令で定めるもの（以下この項において「停車場建物等」という。）に対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該停車場建物等に対して新たに固定資産税又は都市計画税が課されることとなつた年度から五年度分の固定資産税又は都市計画税に限り、当該停車場建物等に係る固定資産税又は都市計画税の課税標準となるべき価格の三分の二の額とする。
<sup>suppl-3251-226/art-15/par-23 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-23</sup>
The tax base of the fixed assets tax or city planning tax imposed on station buildings and other houses, or station equipment and other depreciable assets used for railway business, specified by Cabinet Order (hereinafter in this paragraph referred to as "station buildings, etc."), that a railway business operator listed in Article 2, item (v), (a) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. or a track operator listed in item (v), (b) of that Article acquired during the period from April 1, 2012 to March 31, 2027 through a project specified by Cabinet Order concerning the provision of equipment necessary for smooth transportation, etc. (meaning smooth transportation, etc. prescribed in Article 2, item (ii) of that Act), such as elevators and escalators, carried out in order to bring a passenger facility prescribed in Article 2, item (vi) of that Act into conformity with the public transportation accessibility standards prescribed in Article 8, paragraph (1) of that Act (limited to a project carrying out improvement works relating to a station or stop of an existing railway (excluding a dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act) or track) is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those station buildings, etc., two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those station buildings, etc.
<sup>machine translation, not official</sup>

**第二十四項**  再生可能エネルギー電気の利用の促進に関する特別措置法（平成二十三年法律第百八号。第一号ロ及びニにおいて「再生可能エネルギー電気特措法」という。）第二条第二項に規定する再生可能エネルギー発電設備のうち、同条第三項第六号に掲げる再生可能エネルギー源を電気に変換する設備以外の設備（以下この項において「特定再生可能エネルギー発電設備」という。）であつて、令和八年四月一日から令和十一年三月三十一日までの間に新たに取得されたものに対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該特定再生可能エネルギー発電設備に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、次の各号に掲げる特定再生可能エネルギー発電設備の区分に応じ、当該各号に定める額とする。
<sup>suppl-3251-226/art-15/par-24 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24</sup>
The tax base of the fixed assets tax imposed on renewable energy power generation equipment prescribed in Article 2, paragraph (2) of the Act on Special Measures Concerning Promotion of the Use of Electricity from Renewable Energy Sources (Act No. 108 of 2011; referred to as the "Renewable Energy Electricity Special Measures Act" in item (i), (b) and (d)), other than equipment that converts a renewable energy source listed in paragraph (3), item (vi) of that Article into electricity (hereinafter in this paragraph referred to as "specified renewable energy power generation equipment"), that was newly acquired during the period from April 1, 2026 to March 31, 2029, is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that specified renewable energy power generation equipment, the amount specified in each of the following items in accordance with the categories of specified renewable energy power generation equipment listed in those items.
<sup>machine translation, not official</sup>

  **一**  次に掲げる特定再生可能エネルギー発電設備　当該特定再生可能エネルギー発電設備に係る固定資産税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該特定再生可能エネルギー発電設備が第三百八十九条の規定の適用を受ける場合には、二分の一）を乗じて得た額
  <sup>suppl-3251-226/art-15/par-24/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-1</sup>
  the following specified renewable energy power generation equipment: the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that specified renewable energy power generation equipment by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (where that specified renewable energy power generation equipment is subject to Article 389, one-half);
  <sup>machine translation, not official</sup>

    **イ**  太陽光を電気に変換する特定再生可能エネルギー発電設備で総務省令で定めるもの
    <sup>suppl-3251-226/art-15/par-24/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-1/sub-1</sup>
    specified renewable energy power generation equipment that converts sunlight into electricity, as specified by Order of the Ministry of Internal Affairs and Communications;
    <sup>machine translation, not official</sup>

    **ロ**  水力を電気に変換する特定再生可能エネルギー発電設備（再生可能エネルギー電気特措法第二条第五項に規定する認定発電設備（ハ及びニ並びに次号において「認定発電設備」という。）であるものに限る。第四号において「特定水力発電設備」という。）で総務省令で定める規模未満のもの
    <sup>suppl-3251-226/art-15/par-24/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-1/sub-2</sup>
    specified renewable energy power generation equipment that converts hydropower into electricity (limited to a certified power generation facility prescribed in Article 2, paragraph (5) of the Renewable Energy Electricity Special Measures Act (referred to as a "certified power generation facility" in (c) and (d) and the following item); referred to as a "specified hydroelectric power generation facility" in item (iv)) of a scale less than that specified by Order of the Ministry of Internal Affairs and Communications;
    <sup>machine translation, not official</sup>

    **ハ**  地熱を電気に変換する特定再生可能エネルギー発電設備（認定発電設備であるものに限る。第三号ロにおいて「特定地熱発電設備」という。）で総務省令で定める規模以上のもの
    <sup>suppl-3251-226/art-15/par-24/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-1/sub-3</sup>
    specified renewable energy power generation equipment that converts geothermal heat into electricity (limited to a certified power generation facility; referred to as "specified geothermal power generation equipment" in item (iii), (b)) of a scale equal to or more than that specified by Order of the Ministry of Internal Affairs and Communications;
    <sup>machine translation, not official</sup>

    **ニ**  バイオマス（再生可能エネルギー電気特措法第二条第三項第五号に規定するバイオマスをいう。）を電気に変換する特定再生可能エネルギー発電設備（認定発電設備であるものに限る。）で総務省令で定める規模未満のもの
    <sup>suppl-3251-226/art-15/par-24/item-1/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-1/sub-4</sup>
    specified renewable energy power generation equipment that converts biomass (meaning biomass prescribed in Article 2, paragraph (3), item (v) of the Renewable Energy Electricity Special Measures Act) into electricity (limited to a certified power generation facility) of a scale less than that specified by Order of the Ministry of Internal Affairs and Communications;
    <sup>machine translation, not official</sup>

  **二**  風力を電気に変換する特定再生可能エネルギー発電設備（認定発電設備であるものに限る。以下この号及び次号イにおいて「特定風力発電設備」という。）で海洋再生可能エネルギー発電設備の整備に関する法律（平成三十年法律第八十九号）第二十二条第一項に規定する認定公募占用計画において設置する旨が記載されたもの　当該特定風力発電設備に係る固定資産税の課税標準となるべき価格に五分の三を参酌して二分の一以上十分の七以下の範囲内において市町村の条例で定める割合（当該特定風力発電設備が第三百八十九条の規定の適用を受ける場合には、五分の三）を乗じて得た額
  <sup>suppl-3251-226/art-15/par-24/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-2</sup>
  specified renewable energy power generation equipment that converts wind power into electricity (limited to a certified power generation facility; hereinafter in this item and item (iii), (a) referred to as a "specified wind power generation facility") that is stated as to be installed in a certified public-offering occupancy plan prescribed in Article 22, paragraph (1) of the Act on Development of Marine Renewable Energy Power Generation Facilities (Act No. 89 of 2018): the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that specified wind power generation facility by the ratio determined by Municipal Ordinance within the range of one-half or more and seven-tenths or less, taking three-fifths into consideration (where that specified wind power generation facility is subject to Article 389, three-fifths);
  <sup>machine translation, not official</sup>

  **三**  次に掲げる特定再生可能エネルギー発電設備　当該特定再生可能エネルギー発電設備に係る固定資産税の課税標準となるべき価格に三分の二を参酌して二分の一以上六分の五以下の範囲内において市町村の条例で定める割合（当該特定再生可能エネルギー発電設備が第三百八十九条の規定の適用を受ける場合には、三分の二）を乗じて得た額
  <sup>suppl-3251-226/art-15/par-24/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-3</sup>
  the following specified renewable energy power generation equipment: the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that specified renewable energy power generation equipment by the ratio determined by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds into consideration (where that specified renewable energy power generation equipment is subject to Article 389, two-thirds);
  <sup>machine translation, not official</sup>

    **イ**  特定風力発電設備で次のいずれかに該当するもの
    <sup>suppl-3251-226/art-15/par-24/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-3/sub-1</sup>
    a specified wind power generation facility that falls under any of the following:
    <sup>machine translation, not official</sup>

      **（１）**  港湾法第三十七条第一項（第一号に係る部分に限る。）の占用の許可を受けた者が、当該占用の許可に係る同号に規定する港湾区域内水域等において設置した設備
      <sup>suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-1</sup>
      equipment installed by a person who has received the permission for occupancy under Article 37, paragraph (1) of the Port and Harbour Act (limited to the part relating to item (i)) in the waters, etc. within the port area prescribed in that item to which that permission for occupancy relates;
      <sup>machine translation, not official</sup>

      **（２）**  地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第二十二条の三第三項第一号に規定する認定地域脱炭素化促進事業計画において整備する旨が記載された設備
      <sup>suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-2</sup>
      equipment stated as to be developed in a certified regional decarbonization promotion project plan prescribed in Article 22-3, paragraph (3), item (i) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998);
      <sup>machine translation, not official</sup>

      **（３）**  農林漁業の健全な発展と調和のとれた再生可能エネルギー電気の発電の促進に関する法律（平成二十五年法律第八十一号）第八条第三項に規定する認定設備整備計画において整備する旨が記載された設備
      <sup>suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-3</sup>
      equipment stated as to be developed in a certified facility development plan prescribed in Article 8, paragraph (3) of the Act on Promoting the Generation of Electricity from Renewable Energy Sources Harmonized with Sound Development of Agriculture, Forestry and Fisheries (Act No. 81 of 2013);
      <sup>machine translation, not official</sup>

    **ロ**  特定地熱発電設備（第一号ハに掲げるものを除く。）
    <sup>suppl-3251-226/art-15/par-24/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-3/sub-2</sup>
    specified geothermal power generation equipment (excluding that listed in item (i), (c));
    <sup>machine translation, not official</sup>

  **四**  特定水力発電設備（第一号ロに掲げるものを除く。）　当該特定水力発電設備に係る固定資産税の課税標準となるべき価格に四分の三を参酌して十二分の七以上十二分の十一以下の範囲内において市町村の条例で定める割合（当該特定水力発電設備が第三百八十九条の規定の適用を受ける場合には、四分の三）を乗じて得た額
  <sup>suppl-3251-226/art-15/par-24/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-4</sup>
  specified hydroelectric power generation facilities (excluding those listed in item (i), (b)): the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that specified hydroelectric power generation facility by the ratio determined by Municipal Ordinance within the range of seven-twelfths or more and eleven-twelfths or less, taking three-fourths into consideration (where that specified hydroelectric power generation facility is subject to Article 389, three-fourths).
  <sup>machine translation, not official</sup>

**第二十五項**  鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者が、政府の補助で総務省令で定めるものを受けて令和五年四月一日から令和九年三月三十一日までの間に既設の鉄道（軌道を含む。）に係る地震防災上必要とされる補強のための工事で総務省令で定めるものにより新たに取得した鉄道事業法第八条第一項に規定する鉄道施設（軌道法による軌道施設を含み、償却資産に限る。以下この項において同じ。）で総務省令で定めるものに対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該鉄道施設に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該鉄道施設に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
<sup>suppl-3251-226/art-15/par-25 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-25</sup>
The tax base of the fixed assets tax imposed on railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act (including track facilities under the Act on Rail Tracks, and limited to depreciable assets; hereinafter in this paragraph the same applies) specified by Order of the Ministry of Internal Affairs and Communications that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks newly acquired, during the period from April 1, 2023 to March 31, 2027 and with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, through works specified by Order of the Ministry of Internal Affairs and Communications for reinforcement necessary for earthquake disaster prevention of existing railways (including tracks) is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those railway facilities, two-thirds of the price that is to be the tax base of the fixed assets tax on those railway facilities.
<sup>machine translation, not official</sup>

**第二十六項**  港湾法第五十条の六第二項第三号に規定する特定貨物取扱埠頭機能高度化事業を実施する者が同法第二条の二第三項に規定する特定貨物輸入拠点港湾において、政府の補助で総務省令で定めるものを受けて港湾法の一部を改正する法律（令和四年法律第八十七号）の施行の日から令和九年三月三十一日までの間に取得した港湾法第二条第五項に規定する港湾施設の用に供する家屋及び償却資産（同項第六号に掲げる荷さばき施設のうち固定式荷役機械及び軌道走行式荷役機械にあつては、同法第五十条の二第二項第三号に規定する港湾脱炭素化促進事業により取得されたものに限る。）で政令で定めるものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該家屋及び償却資産に対して新たに固定資産税又は都市計画税が課されることとなつた年度から十年度分の固定資産税又は都市計画税に限り、当該家屋及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格の三分の二の額とする。
<sup>suppl-3251-226/art-15/par-26 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-26</sup>
The tax base of the fixed assets tax or city planning tax imposed on houses and depreciable assets specified by Cabinet Order that a person implementing a specified cargo handling pier function upgrading project prescribed in Article 50-6, paragraph (2), item (iii) of the Port and Harbour Act acquired, at a specified cargo import hub port prescribed in Article 2-2, paragraph (3) of that Act, during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act (Act No. 87 of 2022) to March 31, 2027, with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, and that are used for the port facilities prescribed in Article 2, paragraph (5) of the Port and Harbour Act (for fixed cargo handling machinery and rail-mounted cargo handling machinery among the cargo handling facilities listed in item (vi) of that paragraph, limited to those acquired through a port decarbonization promotion project prescribed in Article 50-2, paragraph (2), item (iii) of that Act), is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for 10 fiscal years counting from the fiscal year for which fixed assets tax or city planning tax comes to be newly imposed on those houses and depreciable assets, two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on those houses and depreciable assets.
<sup>machine translation, not official</sup>

**第二十七項**  水防法（昭和二十四年法律第百九十三号）第十五条第一項第四号イに規定する地下街等（同法第十四条第一項（第一号に係る部分に限る。）若しくは第二項（第一号に係る部分に限る。）の規定により国土交通大臣若しくは都道府県知事が指定するこれらの規定に規定する洪水浸水想定区域、同法第十四条の二第一項（第一号に係る部分に限る。）若しくは第二項（第一号に係る部分に限る。）の規定により都道府県知事若しくは市町村長が指定するこれらの規定に規定する雨水出水浸水想定区域又は同法第十四条の三第一項（第一号に係る部分に限る。）の規定により都道府県知事が指定する同項に規定する高潮浸水想定区域内にあるものに限る。以下この項において同じ。）の所有者又は管理者が平成二十九年四月一日から令和十一年三月三十一日までの間に取得した当該地下街等における洪水時、雨水出水時又は高潮時の避難の確保及び洪水時、雨水出水時又は高潮時の浸水の防止を図るための設備で総務省令で定めるもの（同法第十五条の二第一項の規定により当該所有者又は管理者が作成する計画に記載されたものに限る。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該設備に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該設備に係る固定資産税の課税標準となるべき価格に三分の二を参酌して二分の一以上六分の五以下の範囲内において市町村の条例で定める割合（当該設備が第三百八十九条の規定の適用を受ける場合には、三分の二）を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-27 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-27</sup>
The tax base of the fixed assets tax imposed on equipment specified by Order of the Ministry of Internal Affairs and Communications for securing evacuation and preventing inundation at the time of floods, stormwater inundation or storm surges in an underground mall, etc. prescribed in Article 15, paragraph (1), item (iv), (a) of the Flood Control Act (Act No. 193 of 1949) (limited to one located within a flood inundation assumed area prescribed in Article 14, paragraph (1) (limited to the part relating to item (i)) or paragraph (2) (limited to the part relating to item (i)) of that Act that is designated by the Minister of Land, Infrastructure, Transport and Tourism or a prefectural governor pursuant to those provisions, a stormwater inundation assumed area prescribed in Article 14-2, paragraph (1) (limited to the part relating to item (i)) or paragraph (2) (limited to the part relating to item (i)) of that Act that is designated by a prefectural governor or the mayor of a municipality pursuant to those provisions, or a storm surge inundation assumed area prescribed in Article 14-3, paragraph (1) (limited to the part relating to item (i)) of that Act that is designated by a prefectural governor pursuant to that paragraph; hereinafter in this paragraph the same applies) that the owner or administrator of that underground mall, etc. acquired during the period from April 1, 2017 to March 31, 2029 (limited to those stated in the plan prepared by that owner or administrator pursuant to Article 15-2, paragraph (1) of that Act) is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that equipment, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that equipment by the ratio determined by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds into consideration (where that equipment is subject to Article 389, two-thirds).
<sup>machine translation, not official</sup>

**第二十八項**  港湾法第二条第二項に規定する国際戦略港湾、同項に規定する国際拠点港湾又は同項に規定する重要港湾において、港湾法等の一部を改正する法律（令和七年法律第二十五号）の施行の日から令和十一年三月三十一日までの間に新たに取得され、又は改良された港湾法第五十一条の九第三項第一号に規定する協定特定港湾施設（政府の補助で総務省令で定めるものを受けて作成された同条第一項に規定する公表協働防護計画に定められた同項に規定する最適化事業の実施主体が締結した同項に規定する協働防護協定に定められたものに限る。）で政令で定めるものの用に供する償却資産（改良された償却資産にあつては、当該償却資産の当該改良された部分に限る。以下この項において「特定償却資産」という。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該特定償却資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該特定償却資産に係る固定資産税の課税標準となるべき価格に、次の各号に掲げる特定償却資産の区分に応じ、当該各号に定める割合を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-28 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-28</sup>
The tax base of the fixed assets tax imposed on depreciable assets (for an improved depreciable asset, limited to the improved part of that depreciable asset; hereinafter in this paragraph referred to as "specified depreciable assets") specified by Cabinet Order to be used for the agreement specified port facilities prescribed in Article 51-9, paragraph (3), item (i) of the Port and Harbour Act (limited to those specified in a joint protection agreement prescribed in paragraph (1) of that Article concluded by the implementing entity of an optimization project prescribed in that paragraph that is specified in a published joint protection plan prescribed in that paragraph prepared with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications), that were newly acquired or improved at an international strategic port, an international hub port or an important port prescribed in Article 2, paragraph (2) of the Port and Harbour Act during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act, etc. (Act No. 25 of 2025) to March 31, 2029, is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those specified depreciable assets, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those specified depreciable assets by the ratio specified in each of the following items in accordance with the categories of specified depreciable assets listed in those items.
<sup>machine translation, not official</sup>

  **一**  特定償却資産で当該特定償却資産の存する港湾の港湾法第二条第三項に規定する港湾区域が同条第八項に規定する開発保全航路の区域（同法第五十五条の三の四に規定する国土交通省令で定める区域に限る。）又は同法第五十五条の三の五第一項に規定する緊急確保航路の区域に隣接するもの　二分の一
  <sup>suppl-3251-226/art-15/par-28/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-28/item-1</sup>
  specified depreciable assets for which the port area prescribed in Article 2, paragraph (3) of the Port and Harbour Act of the port in which those specified depreciable assets exist is adjacent to the area of a development and conservation channel prescribed in paragraph (8) of that Article (limited to the area specified by Order of the Ministry of Land, Infrastructure, Transport and Tourism prescribed in Article 55-3-4 of that Act) or the area of an emergency securing channel prescribed in Article 55-3-5, paragraph (1) of that Act: one-half;
  <sup>machine translation, not official</sup>

  **二**  前号に掲げる特定償却資産以外の特定償却資産　六分の五
  <sup>suppl-3251-226/art-15/par-28/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-28/item-2</sup>
  specified depreciable assets other than the specified depreciable assets listed in the preceding item: five-sixths.
  <sup>machine translation, not official</sup>

**第二十九項**  電気事業法第二条第一項第九号に掲げる一般送配電事業者、電気通信事業法第二条第五号に掲げる電気通信事業者その他の政令で定める者が平成三十一年四月一日から令和十年三月三十一日までの間に新設した次の各号に掲げるケーブル等設備（道路法第二条第一項に規定する道路その他これに類するものとして政令で定めるもの（以下この項において「道路等」という。）の地下に埋設するために新設した地下ケーブルその他の総務省令で定める設備をいう。以下この項において同じ。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該ケーブル等設備に対して新たに固定資産税が課されることとなつた年度から四年度分の固定資産税に限り、当該ケーブル等設備に係る固定資産税の課税標準となるべき価格に、それぞれ当該各号に定める割合を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-29 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-29</sup>
The tax base of the fixed assets tax imposed on the cables and other equipment listed in the following items (meaning underground cables newly installed for burying underground in a road prescribed in Article 2, paragraph (1) of the Road Act or something similar specified by Cabinet Order (hereinafter in this paragraph referred to as "roads, etc."), and other equipment specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this paragraph) that a general power transmission and distribution business operator listed in Article 2, paragraph (1), item (ix) of the Electricity Business Act, a telecommunications carrier listed in Article 2, item (v) of the Telecommunications Business Act, or another person specified by Cabinet Order newly installed during the period from April 1, 2019 to March 31, 2028 is, notwithstanding Article 349-2, limited to the fixed assets tax for four fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those cables and other equipment, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on those cables and other equipment by the ratio specified in the respective item.
<sup>machine translation, not official</sup>

  **一**  道路法第三十七条第一項の規定により同法第二条第一項に規定する道路の占用の禁止又は制限の指定が行われたことにより電柱の新設が禁止された区域の地下に埋設するために新設したケーブル等設備　二分の一
  <sup>suppl-3251-226/art-15/par-29/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-29/item-1</sup>
  cables and other equipment newly installed for burying underground in an area where the installation of new utility poles has been prohibited by the designation of prohibition or restriction on the occupancy of a road prescribed in Article 2, paragraph (1) of the Road Act made pursuant to Article 37, paragraph (1) of that Act: one-half;
  <sup>machine translation, not official</sup>

  **二**  災害対策基本法第四十条第一項に規定する都道府県地域防災計画に定められた同条第二項第三号に規定する輸送に関する計画に記載された道路等の地下に埋設するために新設したケーブル等設備（前号に掲げる設備を除く。）　四分の三
  <sup>suppl-3251-226/art-15/par-29/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-29/item-2</sup>
  cables and other equipment newly installed for burying underground in roads, etc. stated in the plan concerning transportation prescribed in Article 40, paragraph (2), item (iii) of the Basic Act on Disaster Management that is specified in the prefectural regional disaster management plan prescribed in paragraph (1) of that Article (excluding the equipment listed in the preceding item): three-fourths.
  <sup>machine translation, not official</sup>

**第三十項**  農地中間管理事業の推進に関する法律第二条第四項に規定する農地中間管理機構が令和八年四月一日から令和十年三月三十一日までの間に同条第五項（第一号に係る部分に限る。）に規定する農地中間管理権（以下この項において「農地中間管理権」という。）を取得した土地（農業経営基盤強化促進法第十九条第一項に規定する地域計画の区域内にあるものに限る。）で総務省令で定めるもののうち、農地中間管理権の存続期間が十年以上のものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条又は第七百二条第一項の規定にかかわらず、当該農地中間管理権を取得した日の属する年の翌年の一月一日（当該取得の日が一月一日である場合には、同日）を賦課期日とする年度から三年度分の固定資産税又は都市計画税に限り、当該土地に係る固定資産税又は都市計画税の課税標準となるべき価格の二分の一の額とする。
<sup>suppl-3251-226/art-15/par-30 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-30</sup>
The tax base of the fixed assets tax or city planning tax imposed on land specified by Order of the Ministry of Internal Affairs and Communications (limited to land within the area of a regional plan prescribed in Article 19, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation) for which a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services acquired a farmland intermediary management right prescribed in paragraph (5) of that Article (limited to the part relating to item (i); hereinafter in this paragraph referred to as the "farmland intermediary management right") during the period from April 1, 2026 to March 31, 2028, and for which the duration of the farmland intermediary management right is 10 years or more, is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which that farmland intermediary management right was acquired (where the day of that acquisition is January 1, that day), one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on that land.
<sup>machine translation, not official</sup>

**第三十一項**  都市緑地法第八十一条第一項の規定により指定された緑地保全・緑化推進法人（同法第八十二条第一号ロに掲げる業務を行うものに限る。）が都市緑地法等の一部を改正する法律（平成二十九年法律第二十六号）の施行の日から令和九年三月三十一日までの間に都市緑地法第六十三条に規定する認定計画に基づき設置した同法第五十五条第一項に規定する市民緑地の用に供する土地で政令で定めるものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条又は第七百二条第一項の規定にかかわらず、当該市民緑地を設置した日の属する年の翌年の一月一日（当該設置した日が一月一日である場合には、同日）を賦課期日とする年度から三年度分の固定資産税又は都市計画税に限り、当該土地に係る固定資産税又は都市計画税の課税標準となるべき価格に三分の二を参酌して二分の一以上六分の五以下の範囲内において市町村の条例で定める割合を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-31 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-31</sup>
The tax base of the fixed assets tax or city planning tax imposed on land specified by Cabinet Order that is used for a citizen green space prescribed in Article 55, paragraph (1) of the Urban Green Space Conservation Act established, during the period from the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 26 of 2017) to March 31, 2027, by a green space conservation and greening promotion corporation designated pursuant to Article 81, paragraph (1) of the Urban Green Space Conservation Act (limited to one that carries out the operations listed in Article 82, item (i), (b) of that Act) based on the certified plan prescribed in Article 63 of the Urban Green Space Conservation Act is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which that citizen green space was established (where the day of that establishment is January 1, that day), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on that land by the ratio determined by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds into consideration.
<sup>machine translation, not official</sup>

**第三十二項**  所有者不明土地の利用の円滑化等に関する特別措置法の一部を改正する法律（令和四年法律第三十八号）の施行の日から令和九年三月三十一日までの間に所有者不明土地の利用の円滑化等に関する特別措置法（平成三十年法律第四十九号）第十五条の規定により同法第二条第二項に規定する特定所有者不明土地について同法第十条第一項第一号に規定する土地使用権を取得した者が当該特定所有者不明土地を使用する同法第二条第三項に規定する地域福利増進事業により整備する施設の用に供する土地及び償却資産で政令で定めるものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、同法第十三条第二項第二号に規定する当該土地使用権の始期に該当する日（以下この項において「使用開始日」という。）の属する年の翌年の一月一日（当該使用開始日が一月一日である場合には、同日。以下この項において同じ。）を賦課期日とする年度から当該使用開始日の属する年の翌年の一月一日の翌日から起算して四年を経過する日を賦課期日とする年度（当該使用開始日の属する年の翌年の一月一日の翌日から起算して四年を経過する日前に同条第二項第三号に規定する当該土地使用権の存続期間が満了する場合には、当該存続期間の満了する日の属する年の一月一日を賦課期日とする年度）までの各年度分の固定資産税又は都市計画税に限り、当該土地及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格の三分の二（当該土地及び償却資産のうち同法第二条第三項第八号に掲げる事業により整備する施設の用に供するものにあつては、当該土地及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格の四分の三）の額とする。
<sup>suppl-3251-226/art-15/par-32 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-32</sup>
The tax base of the fixed assets tax or city planning tax imposed on land and depreciable assets specified by Cabinet Order to be used for facilities developed through a community welfare promotion project prescribed in Article 2, paragraph (3) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 49 of 2018) that is carried out using specified land with an unknown owner prescribed in Article 2, paragraph (2) of that Act by a person who, during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 38 of 2022) to March 31, 2027, acquired the land use right prescribed in Article 10, paragraph (1), item (i) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner over that specified land with an unknown owner pursuant to Article 15 of that Act, is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for each fiscal year from the fiscal year whose assessment date is January 1 of the year following the year including the day corresponding to the starting time of that land use right prescribed in Article 13, paragraph (2), item (ii) of that Act (hereinafter in this paragraph referred to as the "date use begins") (where the date use begins is January 1, that day; the same applies hereinafter in this paragraph) through the fiscal year whose assessment date is the day on which four years elapse counting from the day following January 1 of the year following the year including the date use begins (where the duration of that land use right prescribed in paragraph (2), item (iii) of that Article expires before the day on which four years elapse counting from the day following January 1 of the year following the year including the date use begins, the fiscal year whose assessment date is January 1 of the year including the day on which that duration expires), two-thirds of the price that is to be the tax base of the fixed assets tax or city planning tax on that land and those depreciable assets (for that land and those depreciable assets used for facilities developed through the project listed in Article 2, paragraph (3), item (viii) of that Act, three-fourths of the price that is to be the tax base of the fixed assets tax or city planning tax on that land and those depreciable assets).
<sup>machine translation, not official</sup>

**第三十三項**  農業協同組合、中小企業等協同組合（事業協同小組合及び企業組合を除く。）その他政令で定める法人が令和二年四月一日から令和九年三月三十一日までの間に農業近代化資金融通法第二条第三項に規定する農業近代化資金、漁業近代化資金融通法（昭和四十四年法律第五十二号）第二条第三項に規定する漁業近代化資金、林業・木材産業改善資金助成法（昭和五十一年法律第四十二号）第二条第一項に規定する林業・木材産業改善資金若しくは沖縄振興開発金融公庫法第十九条第一項第四号の資金で政令で定めるもの又は株式会社日本政策金融公庫法別表第一第八号の下欄に掲げる資金の貸付けを受けて取得した農林漁業者又は中小企業者の共同利用に供する機械及び装置で政令で定めるもの（第三百四十九条の三第二項及び第三項の規定の適用を受けるものを除く。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該機械及び装置に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該機械及び装置に係る固定資産税の課税標準となるべき価格の二分の一の額とする。
<sup>suppl-3251-226/art-15/par-33 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-33</sup>
The tax base of the fixed assets tax imposed on machinery and equipment specified by Cabinet Order for joint use by persons engaged in agriculture, forestry or fisheries or by small and medium-sized enterprises that an agricultural cooperative association, a small and medium-sized enterprise cooperative (excluding small business cooperatives and enterprise associations), or another corporation specified by Cabinet Order acquired during the period from April 1, 2020 to March 31, 2027 upon receiving a loan of agricultural modernization funds prescribed in Article 2, paragraph (3) of the Act on Financing for Agricultural Modernization, fisheries modernization funds prescribed in Article 2, paragraph (3) of the Act on Financing for Modernization of Fisheries (Act No. 52 of 1969), forestry and wood industry improvement funds prescribed in Article 2, paragraph (1) of the Act on Subsidies for Improvement of Forestry and Wood Industry (Act No. 42 of 1976) or funds under Article 19, paragraph (1), item (iv) of the Okinawa Development Finance Corporation Act that are specified by Cabinet Order, or a loan of the funds listed in the right-hand column of item 8 of Appended Table 1 of the Japan Finance Corporation Act (excluding those subject to the application of Article 349-3, paragraphs (2) and (3)) is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that machinery and equipment, one-half of the price that is to be the tax base of the fixed assets tax on that machinery and equipment.
<sup>machine translation, not official</sup>

**第三十四項**  農業協同組合、中小企業等協同組合（事業協同小組合及び企業組合を除く。）又は農地中間管理事業の推進に関する法律第二条第四項に規定する農地中間管理機構その他政令で定める法人が令和八年四月一日から令和十年三月三十一日までの間に取得し、かつ、農業経営基盤強化促進法第十四条の五第一項に規定する認定就農者（同法第十九条第七項の規定による公告があつた同条第一項に規定する地域計画において同条第三項の規定により地図に表示された同法第四条第一項に規定する農用地等に係る同法第十九条第三項に規定する農業を担う者に限る。）の利用に供する機械及び装置、器具及び備品、建物附属設備（家屋と一体となつて効用を果たすもの（第三百四十三条第十項の規定により家屋以外の資産とみなされたものを除く。）を除く。）並びに構築物（以下この項において「機械装置等」という。）で政令で定めるもの（第三百四十九条の三第三項又は前項の規定の適用を受けるものを除く。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該機械装置等に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該機械装置等に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
<sup>suppl-3251-226/art-15/par-34 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-34</sup>
The tax base of the fixed assets tax imposed on machinery and equipment, tools, furniture and fixtures, building appurtenant facilities (excluding those that function integrally with a house (excluding those deemed to be assets other than houses pursuant to Article 343, paragraph (10))) and structures (hereinafter in this paragraph referred to as "machinery and equipment, etc.") specified by Cabinet Order that an agricultural cooperative association, a small and medium-sized enterprise cooperative (excluding small business cooperatives and enterprise associations), a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services, or another corporation specified by Cabinet Order acquired during the period from April 1, 2026 to March 31, 2028, and that are used by a certified new farmer prescribed in Article 14-5, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (limited to a person to bear agriculture prescribed in Article 19, paragraph (3) of that Act with regard to the agricultural land, etc. prescribed in Article 4, paragraph (1) of that Act shown on the map pursuant to Article 19, paragraph (3) of that Act in a regional plan prescribed in Article 19, paragraph (1) of that Act for which public notice was given pursuant to Article 19, paragraph (7) of that Act) (excluding those subject to the application of Article 349-3, paragraph (3) or the preceding paragraph) is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those machinery and equipment, etc., two-thirds of the price that is to be the tax base of the fixed assets tax on those machinery and equipment, etc.
<sup>machine translation, not official</sup>

**第三十五項**  令和二年四月一日から令和十一年三月三十一日までの間に水防法第十五条の六第一項の規定により指定された浸水被害軽減地区（同法第十四条第一項（第一号に係る部分に限る。）又は第二項（第一号に係る部分に限る。）の規定により国土交通大臣又は都道府県知事が指定するこれらの規定に規定する洪水浸水想定区域（当該区域に隣接し、又は近接する区域を含み、河川区域（河川法第六条第一項に規定する河川区域をいう。）を除く。）に係るものに限る。以下この項において「浸水被害軽減地区」という。）内にある土地に対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条又は第七百二条第一項の規定にかかわらず、浸水被害軽減地区として指定された日の属する年の翌年の一月一日（当該指定された日が一月一日である場合には、同日）を賦課期日とする年度から三年度分の固定資産税又は都市計画税に限り、当該土地に係る固定資産税又は都市計画税の課税標準となるべき価格に三分の二を参酌して二分の一以上六分の五以下の範囲内において市町村の条例で定める割合を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-35 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-35</sup>
The tax base of the fixed assets tax or city planning tax imposed on land within a flood damage mitigation district designated pursuant to Article 15-6, paragraph (1) of the Flood Control Act during the period from April 1, 2020 to March 31, 2029 (limited to one relating to a flood inundation assumed area prescribed in Article 14, paragraph (1) (limited to the part relating to item (i)) or paragraph (2) (limited to the part relating to item (i)) of that Act that is designated by the Minister of Land, Infrastructure, Transport and Tourism or a prefectural governor pursuant to those provisions (including an area adjacent or close to that area, and excluding a river area (meaning a river area prescribed in Article 6, paragraph (1) of the River Act)); hereinafter in this paragraph referred to as a "flood damage mitigation district") is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which it was designated as a flood damage mitigation district (where the day of that designation is January 1, that day), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on that land by the ratio determined by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds into consideration.
<sup>machine translation, not official</sup>

**第三十六項**  都市再生特別措置法第四十六条第三項第二号に規定する一体型滞在快適性等向上事業の実施主体（同号に規定する実施主体をいう。）が令和六年四月一日から令和十年三月三十一日までの間に当該一体型滞在快適性等向上事業で総務省令で定めるものにより整備した同号イに規定する滞在快適性等向上施設等で総務省令で定めるものの用に供する固定資産で政令で定めるものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該滞在快適性等向上施設等に係る工事が完了した日の属する年の翌年の一月一日（当該工事が完了した日が一月一日である場合には、同日）を賦課期日とする年度から五年度分の固定資産税又は都市計画税に限り、当該固定資産に係る固定資産税又は都市計画税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該固定資産が第三百八十九条の規定の適用を受ける場合には、二分の一）を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-36 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-36</sup>
The tax base of the fixed assets tax or city planning tax imposed on fixed assets specified by Cabinet Order to be used for the stay comfort improvement facilities, etc. specified by Order of the Ministry of Internal Affairs and Communications prescribed in Article 46, paragraph (3), item (ii), (a) of the Act on Special Measures concerning Urban Reconstruction that were developed during the period from April 1, 2024 to March 31, 2028 by the implementing entity (meaning the implementing entity prescribed in that item) of the integrated stay comfort improvement project prescribed in Article 46, paragraph (3), item (ii) of that Act through that integrated stay comfort improvement project specified by Order of the Ministry of Internal Affairs and Communications is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which the works relating to those stay comfort improvement facilities, etc. were completed (where the day on which those works were completed is January 1, that day), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets by the ratio determined by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (where those fixed assets are subject to Article 389, one-half).
<sup>machine translation, not official</sup>

**第三十七項**  電波法（昭和二十五年法律第百三十一号）第二条第五号に規定する無線局（地域における需要に応じ多様な主体が開設することができる同号に規定する無線局であつて地域社会の諸課題の解決に寄与するものとして総務省令で定めるものに限る。）の免許を受けた者が令和七年四月一日から令和九年三月三十一日までの間に特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第三十七号）第十条第二項に規定する認定導入計画に従つて実施される同法第九条第一項に規定する特定高度情報通信技術活用システムの導入（同法第二条第一項に規定する特定高度情報通信技術活用システム（同項第一号に掲げるものに限る。）の適切な提供及び維持管理並びに早期の普及に特に資するものとして総務大臣が定める基準に適合することについて総務大臣の確認を受けた場合に限る。）の用に供するために新たに取得した償却資産で政令で定めるもの（機械及び装置、器具及び備品、建物附属設備（家屋と一体となつて効用を果たすもの（第三百四十三条第十項の規定により家屋以外の資産とみなされたものを除く。）を除く。）並びに構築物であつて、当該特定高度情報通信技術活用システムを構成する上で重要な役割を果たすものとして総務大臣が定めるものに限る。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該償却資産に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の二分の一の額とする。
<sup>suppl-3251-226/art-15/par-37 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-37</sup>
The tax base of the fixed assets tax imposed on depreciable assets specified by Cabinet Order that a person who obtained a license for a radio station prescribed in Article 2, item (v) of the Radio Act (Act No. 131 of 1950) (limited to a radio station prescribed in that item that may be established by various entities in response to regional demand and that is specified by Order of the Ministry of Internal Affairs and Communications as contributing to the solution of various issues of the local community) newly acquired during the period from April 1, 2025 to March 31, 2027 for use in the introduction of a specified advanced information and communications technology utilization system prescribed in Article 9, paragraph (1) of the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020) carried out in accordance with the certified introduction plan prescribed in Article 10, paragraph (2) of that Act (limited to the case where the Minister for Internal Affairs and Communications has confirmed that it conforms to the standards established by the Minister for Internal Affairs and Communications as particularly contributing to the appropriate provision and maintenance and the early diffusion of the specified advanced information and communications technology utilization system prescribed in Article 2, paragraph (1) of that Act (limited to that listed in item (i) of that paragraph)) (limited to machinery and equipment, tools, furniture and fixtures, building appurtenant facilities (excluding those that function integrally with a house (excluding those deemed to be assets other than houses pursuant to Article 343, paragraph (10))) and structures that are established by the Minister for Internal Affairs and Communications as playing an important role in constituting that specified advanced information and communications technology utilization system) is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, one-half of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
<sup>machine translation, not official</sup>

**第三十八項**  自転車活用推進法（平成二十八年法律第百十三号）第十一条第一項に規定する市町村自転車活用推進計画に定められた自転車を賃貸する事業で政令で定めるものを行う者が令和三年四月一日から令和九年三月三十一日までの間に取得し、かつ、当該事業の用に供する償却資産で総務省令で定めるものに対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該償却資産に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の四分の三の額とする。
<sup>suppl-3251-226/art-15/par-38 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-38</sup>
The tax base of the fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications that a person who carries out a business of renting bicycles specified by Cabinet Order in the municipal bicycle use promotion plan prescribed in Article 11, paragraph (1) of the Act on the Promotion of Bicycle Use (Act No. 113 of 2016) acquired during the period from April 1, 2021 to March 31, 2027 and uses for that business is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, three-fourths of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
<sup>machine translation, not official</sup>

**第三十九項**  次に掲げる施設のうち、特定都市河川浸水被害対策法等の一部を改正する法律（令和三年法律第三十一号）の施行の日から令和九年三月三十一日までの間に取得されたものに対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該施設に係る固定資産税の課税標準となるべき価格に三分の一を参酌して六分の一以上二分の一以下の範囲内において市町村の条例で定める割合（当該施設が第三百八十九条の規定の適用を受ける場合には、三分の一）を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-39 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-39</sup>
Among the following facilities, the tax base of the fixed assets tax imposed on those acquired during the period from the date of enforcement of the Act Partially Amending the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities, etc. (Act No. 31 of 2021) to March 31, 2027 is, notwithstanding Article 349-2, the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax on that facility by the ratio determined by Municipal Ordinance within the range of one-sixth or more and one-half or less, taking one-third into consideration (where that facility is subject to Article 389, one-third).
<sup>machine translation, not official</sup>

  **一**  特定都市河川浸水被害対策法（平成十五年法律第七十七号）第十五条に規定する認定事業者が同条に規定する認定計画に基づき設置した同法第二条第六項に規定する雨水貯留浸透施設で総務省令で定めるもの
  <sup>suppl-3251-226/art-15/par-39/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-39/item-1</sup>
  rainwater storage and infiltration facilities specified by Order of the Ministry of Internal Affairs and Communications that a certified business operator prescribed in Article 15 of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (Act No. 77 of 2003) installed based on the certified plan prescribed in that Article, being rainwater storage and infiltration facilities prescribed in Article 2, paragraph (6) of that Act;
  <sup>machine translation, not official</sup>

  **二**  下水道法第二十五条の十四に規定する認定事業者が同条に規定する認定計画に基づき設置した同法第二十五条の十第一項に規定する雨水貯留浸透施設で総務省令で定めるもの
  <sup>suppl-3251-226/art-15/par-39/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-39/item-2</sup>
  rainwater storage and infiltration facilities specified by Order of the Ministry of Internal Affairs and Communications that a certified business operator prescribed in Article 25-14 of the Sewerage Act installed based on the certified plan prescribed in that Article, being rainwater storage and infiltration facilities prescribed in Article 25-10, paragraph (1) of that Act.
  <sup>machine translation, not official</sup>

**第四十項**  令和四年四月一日から令和十年三月三十一日までの間に特定都市河川浸水被害対策法第五十三条第一項の規定により指定された貯留機能保全区域（以下この項において「貯留機能保全区域」という。）内にある土地に対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条又は第七百二条第一項の規定にかかわらず、貯留機能保全区域として指定された日の属する年の翌年の一月一日（当該指定された日が一月一日である場合には、同日）を賦課期日とする年度から三年度分の固定資産税又は都市計画税に限り、当該土地に係る固定資産税又は都市計画税の課税標準となるべき価格に四分の三を参酌して三分の二以上六分の五以下の範囲内において市町村の条例で定める割合を乗じて得た額とする。
<sup>suppl-3251-226/art-15/par-40 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-40</sup>
The tax base of the fixed assets tax or city planning tax imposed on land within a storage function conservation area designated pursuant to Article 53, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities during the period from April 1, 2022 to March 31, 2028 (hereinafter in this paragraph referred to as a "storage function conservation area") is, notwithstanding Article 349 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which it was designated as a storage function conservation area (where the day of that designation is January 1, that day), the amount obtained by multiplying the price that is to be the tax base of the fixed assets tax or city planning tax on that land by the ratio determined by Municipal Ordinance within the range of two-thirds or more and five-sixths or less, taking three-fourths into consideration.
<sup>machine translation, not official</sup>

**第四十一項**  港湾法第四十三条の十一第十二項に規定する港湾運営会社が同法第二条第二項に規定する国際戦略港湾又は同項に規定する国際拠点港湾で政令で定めるものにおいて、政府の補助で総務省令で定めるものを受けて港湾法の一部を改正する法律（令和四年法律第八十七号）の施行の日から令和九年三月三十一日までの間に港湾法第五十条の二第二項第三号に規定する港湾脱炭素化促進事業により取得した同法第二条第五項第八号の二に掲げる船舶役務用施設のうち船舶のための動力源の供給の用に供する施設の用に供する償却資産で総務省令で定めるものに対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該償却資産に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
<sup>suppl-3251-226/art-15/par-41 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-41</sup>
The tax base of the fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications to be used for facilities for supplying power sources for ships among the ship service facilities listed in Article 2, paragraph (5), item (viii)-2 of the Port and Harbour Act that a port management company prescribed in Article 43-11, paragraph (12) of the Port and Harbour Act acquired, at an international strategic port prescribed in Article 2, paragraph (2) of that Act or an international hub port prescribed in that paragraph that is specified by Cabinet Order, with a subsidy from the government specified by Order of the Ministry of Internal Affairs and Communications, through a port decarbonization promotion project prescribed in Article 50-2, paragraph (2), item (iii) of the Port and Harbour Act during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act (Act No. 87 of 2022) to March 31, 2027 is, notwithstanding Article 349-2, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, two-thirds of the price that is to be the tax base of the fixed assets tax on those depreciable assets.
<sup>machine translation, not official</sup>

**第四十二項**  租税特別措置法第十条第八項第六号に規定する中小事業者又は同法第四十二条の六第一項に規定する中小企業者（以下この項において「中小事業者等」という。）が令和七年四月一日から令和九年三月三十一日までの期間（以下この項において「適用期間」という。）内に同法第十条の五の四第四項第七号又は第四十二条の十二の五第四項第八号に規定する雇用者給与等支給額（以下この項において「雇用者給与等支給額」という。）の増加に係る事項として政令で定めるものが記載された中小企業等経営強化法第五十三条第二項に規定する認定先端設備等導入計画（以下この項において「認定先端設備等導入計画」という。）に従つて取得（事業の用に供されたことのないものの取得に限る。以下この項において同じ。）をした同法第二条第十四項に規定する先端設備等（以下この項において「先端設備等」という。）に該当する機械及び装置、工具、器具及び備品並びに建物附属設備（家屋と一体となつて効用を果たすもの（第三百四十三条第十項の規定により家屋以外の資産とみなされたものを除く。）を除く。以下この項において「機械装置等」という。）（中小事業者等が認定先端設備等導入計画に従つて、法人税法第六十四条の二第三項に規定するリース取引（以下この項において「リース取引」という。）に係る契約により機械装置等を引き渡して使用させる事業を行う者が適用期間内に取得をした先端設備等に該当する機械装置等を、適用期間内にリース取引により引渡しを受けた場合における当該機械装置等を含む。）で政令で定めるものに対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、政令で定めるところにより、当該機械装置等に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該機械装置等に係る固定資産税の課税標準となるべき価格の二分の一の額とする。ただし、当該機械装置等のうち雇用者給与等支給額の大幅な増加に係る事項として政令で定めるものが記載された認定先端設備等導入計画に従つて取得をしたものにあつては、当該機械装置等に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該機械装置等に係る固定資産税の課税標準となるべき価格の四分の一の額とする。
<sup>suppl-3251-226/art-15/par-42 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-42</sup>
The tax base of the fixed assets tax imposed on machinery and equipment, tools, furniture and fixtures, and building appurtenant facilities (excluding those that function integrally with a house (excluding those deemed to be assets other than houses pursuant to Article 343, paragraph (10)); hereinafter in this paragraph referred to as "machinery and equipment, etc.") specified by Cabinet Order that a small and medium-sized business operator prescribed in Article 10, paragraph (8), item (vi) of the Act on Special Measures Concerning Taxation or a small and medium-sized enterprise prescribed in Article 42-6, paragraph (1) of that Act (hereinafter in this paragraph referred to as "small and medium-sized business operators, etc.") acquired (limited to the acquisition of those that had not been used for business; the same applies hereinafter in this paragraph) during the period from April 1, 2025 to March 31, 2027 (hereinafter in this paragraph referred to as the "application period") in accordance with a certified advanced equipment introduction plan prescribed in Article 53, paragraph (2) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (Act No. 18 of 1999) (hereinafter in this paragraph referred to as a "certified advanced equipment introduction plan") in which matters specified by Cabinet Order concerning an increase in the amount of salaries, etc. paid to employees prescribed in Article 10-5-4, paragraph (4), item (vii) or Article 42-12-5, paragraph (4), item (viii) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph referred to as the "amount of salaries, etc. paid to employees") are stated, and that fall under the advanced equipment, etc. prescribed in Article 2, paragraph (14) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter in this paragraph referred to as "advanced equipment, etc.") (including machinery and equipment, etc. that fall under advanced equipment, etc. acquired during the application period by a person who carries out a business of delivering machinery and equipment, etc. for use under a contract relating to a lease transaction prescribed in Article 64-2, paragraph (3) of the Corporation Tax Act (hereinafter in this paragraph referred to as a "lease transaction") in accordance with the certified advanced equipment introduction plan, where small and medium-sized business operators, etc. received delivery of them through a lease transaction during the application period) is, notwithstanding Article 349-2, as provided by Cabinet Order, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those machinery and equipment, etc., one-half of the price that is to be the tax base of the fixed assets tax on those machinery and equipment, etc.; provided, however, that for those machinery and equipment, etc. acquired in accordance with a certified advanced equipment introduction plan in which matters specified by Cabinet Order concerning a substantial increase in the amount of salaries, etc. paid to employees are stated, it is limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those machinery and equipment, etc., one-fourth of the price that is to be the tax base of the fixed assets tax on those machinery and equipment, etc.
<sup>machine translation, not official</sup>

**第四十三項**  道路運送法第三条第一号イに規定する一般乗合旅客自動車運送事業を経営する者（同法第五条第一項第三号に規定する路線定期運行を行う者に限る。）が地域公共交通の活性化及び再生に関する法律第十四条第三項の規定による認定を受けた同法第十三条第一項に規定する道路運送高度化実施計画に基づき実施する同法第二条第八号に規定する道路運送高度化事業（同号ハに掲げるものに限る。以下この項において「特定道路運送高度化事業」という。）の用に供する電気自動車（電気を動力源とする自動車で内燃機関を有しないものをいう。）で総務省令で定めるものの充電の用に供する土地及び償却資産で政令で定めるものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、当該土地及び償却資産が地域公共交通の活性化及び再生に関する法律等の一部を改正する法律（令和五年法律第十八号）附則第一条第二号に掲げる規定の施行の日から令和十年三月三十一日までの期間内に最初に特定道路運送高度化事業の用に供された日（以下この項において「供用開始日」という。）の属する年の翌年の一月一日（供用開始日が一月一日である場合には、同日）を賦課期日とする年度から五年度分の固定資産税又は都市計画税に限り、当該土地及び償却資産に係る固定資産税又は都市計画税の課税標準となるべき価格の三分の一の額とする。
<sup>suppl-3251-226/art-15/par-43 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-43</sup>
The tax base of the fixed assets tax or city planning tax imposed on land and depreciable assets specified by Cabinet Order to be used for charging electric vehicles (meaning motor vehicles powered by electricity that have no internal combustion engine) specified by Order of the Ministry of Internal Affairs and Communications that are used for a road transport advancement project (limited to that listed in Article 2, item (viii), (c) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems; hereinafter in this paragraph referred to as a "specified road transport advancement project") carried out by a person who operates the general passenger motor vehicle transportation business prescribed in Article 3, item (i), (a) of the Road Transportation Act (limited to a person who provides the regular route service prescribed in Article 5, paragraph (1), item (iii) of that Act) based on the road transport advancement implementation plan prescribed in Article 13, paragraph (1) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems that has received certification under Article 14, paragraph (3) of that Act, is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for five fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which that land and those depreciable assets were first used for a specified road transport advancement project (hereinafter in this paragraph referred to as the "date first put into service") during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems, etc. (Act No. 18 of 2023) to March 31, 2028 (where the date first put into service is January 1, that day), one-third of the price that is to be the tax base of the fixed assets tax or city planning tax on that land and those depreciable assets.
<sup>machine translation, not official</sup>

**第四十四項**  鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者が、令和七年四月一日から令和九年三月三十一日までの間に既設の鉄道（軌道を含む。）に係る豪雨による被害を防止し、又は軽減するために新たに取得した償却資産で総務省令で定めるものに対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該償却資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の三分の二（当該償却資産のうち旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項第一号に掲げる者が取得したものにあつては、当該償却資産に係る固定資産税の課税標準となるべき価格の四分の三）の額とする。
<sup>suppl-3251-226/art-15/par-44 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-44</sup>
The tax base of the fixed assets tax imposed on depreciable assets specified by Order of the Ministry of Internal Affairs and Communications that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks newly acquired during the period from April 1, 2025 to March 31, 2027 in order to prevent or mitigate damage from heavy rain to existing railways (including tracks) is, notwithstanding Article 349-2, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on those depreciable assets, two-thirds of the price that is to be the tax base of the fixed assets tax on those depreciable assets (for those depreciable assets acquired by a person listed in Article 2, paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), three-fourths of the price that is to be the tax base of the fixed assets tax on those depreciable assets).
<sup>machine translation, not official</sup>

### 第十五条の二（日本国有鉄道の改革に伴う固定資産税等の課税標準の特例） — Special Provisions on the Tax Base of Fixed Assets Tax, etc. Accompanying the Reform of Japanese National Railways
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2</sup>

**第一項**  次に掲げる固定資産のうち昭和六十二年三月三十一日において地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第九十四号。以下この項及び次条において「国鉄関連改正法」という。）第二条の規定による改正前の国有資産等所在市町村交付金及び納付金に関する法律（昭和三十一年法律第八十二号。以下この項において「旧交納付金法」という。）附則第十七項の規定（国鉄関連改正法附則第十三条第二項の規定によりなお効力を有することとされる場合を含む。以下この項において同じ。）の適用があつた償却資産（これに類する償却資産として政令で定めるものを含む。）に対して課する固定資産税の課税標準は、第三百四十九条の二、第三百四十九条の三第一項、第十二項若しくは第十四項の規定又は前条第十一項の規定にかかわらず、旧交納付金法附則第十七項の規定中「第四条第五項の額」とあるのは、「第三条第二項の価格」と読み替えた場合における同項の規定による算定方法に準じ、総務省令で定めるところにより算定した額とする。
<sup>suppl-3251-226/art-15-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-1</sup>
Of the following fixed assets, the tax base of the fixed assets tax imposed on depreciable assets (including depreciable assets specified by Cabinet Order as similar thereto) to which, on March 31, 1987, paragraph (17) of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 82 of 1956; hereinafter in this paragraph referred to as the "Former National Assets Grants and Payments Act") before its amendment by Article 2 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 94 of 1986; hereinafter in this paragraph and the following Article referred to as the "JNR-Related Amendment Act") (including the case where it remains in force pursuant to Article 13, paragraph (2) of the Supplementary Provisions of the JNR-Related Amendment Act; the same applies hereinafter in this paragraph) was applied is, notwithstanding Article 349-2, Article 349-3, paragraph (1), (12) or (14), or paragraph (11) of the preceding Article, the amount calculated as provided by Order of the Ministry of Internal Affairs and Communications in accordance with the calculation method under paragraph (17) of the Supplementary Provisions of the Former National Assets Grants and Payments Act in the case where the phrase "the amount prescribed in Article 4, paragraph (5)" in that paragraph is deemed to be replaced with "the price prescribed in Article 3, paragraph (2)".
<sup>machine translation, not official</sup>

  **一**  旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項に規定する旅客会社（以下この条及び次条において「旅客会社」という。）若しくは同法第一条第二項に規定する貨物会社（以下この項及び次条において「貨物会社」という。）、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項に規定する新会社（次号において「平成十三年新会社」という。）又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社（次号において「平成二十七年新会社」という。）が所有する日本国有鉄道改革法（昭和六十一年法律第八十七号）第二十二条の規定により日本国有鉄道から承継した固定資産（新幹線鉄道に係る鉄道施設の譲渡等に関する法律（平成三年法律第四十五号）第二条に規定する旅客鉄道株式会社が同条の規定により同法第五条第一項の規定による解散前の新幹線鉄道保有機構から譲り受けた固定資産を含む。）で鉄道事業の用に供されるもの
  <sup>suppl-3251-226/art-15-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-1/item-1</sup>
  fixed assets used for railway business that are owned by a passenger railway company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company (hereinafter in this Article and the following Article referred to as a "passenger railway company"), a freight company prescribed in Article 1, paragraph (2) of that Act (hereinafter in this paragraph and the following Article referred to as a "freight company"), a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001) (referred to as a "2001 new company" in the following item), or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (referred to as a "2015 new company" in the following item), and that were succeeded to from Japanese National Railways pursuant to Article 22 of the Japanese National Railways Reform Act (Act No. 87 of 1986) (including fixed assets that a passenger railway company prescribed in Article 2 of the Act on Transfer, etc. of Railway Facilities for Shinkansen (Act No. 45 of 1991) took over pursuant to that Article from the Shinkansen Railway Holding Agency prior to its dissolution under Article 5, paragraph (1) of that Act);
  <sup>machine translation, not official</sup>

  **二**  独立行政法人鉄道建設・運輸施設整備支援機構が所有し、かつ、旅客会社若しくは貨物会社、平成十三年新会社又は平成二十七年新会社に有償で貸し付けた鉄道施設の用に供する固定資産のうち、昭和六十二年三月三十一日において日本国有鉄道に有償で貸し付けていたもの
  <sup>suppl-3251-226/art-15-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-1/item-2</sup>
  among the fixed assets used for railway facilities that are owned by the Japan Railway Construction, Transport and Technology Agency, an incorporated administrative agency, and leased for consideration to a passenger railway company or freight company, a 2001 new company or a 2015 new company, those that were leased for consideration to Japanese National Railways on March 31, 1987.
  <sup>machine translation, not official</sup>

**第二項**  旅客会社が所有し、又は独立行政法人鉄道建設・運輸施設整備支援機構法第十三条第一項第三号若しくは第六号の規定に基づき借り受け、独立行政法人日本高速道路保有・債務返済機構法第十二条第二項第二号の規定に基づき利用し、若しくは鉄道施設の貸付けを行う法人で政令で定めるものから借り受ける固定資産のうち、直接その本来の事業の用に供する固定資産で政令で定めるものに対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、平成二十八年度から令和八年度までの各年度分の固定資産税又は都市計画税に限り、当該固定資産に係る固定資産税又は都市計画税の課税標準となるべき価格の二分の一の額（第三百四十九条の三第一項、第十二項から第十四項まで若しくは第二十四項、前条第十一項、第二十五項若しくは第四十四項又は前項の規定の適用を受ける固定資産にあつては、これらの規定により課税標準とされる額の二分の一の額）とする。
<sup>suppl-3251-226/art-15-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-2</sup>
The tax base of the fixed assets tax or city planning tax imposed on fixed assets specified by Cabinet Order that are used directly for the original business among the fixed assets that a passenger railway company owns, borrows pursuant to Article 13, paragraph (1), item (iii) or (vi) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002), uses pursuant to Article 12, paragraph (2), item (ii) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency (Act No. 100 of 2004), or borrows from a corporation specified by Cabinet Order that lends railway facilities, is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for each fiscal year from fiscal year 2016 through fiscal year 2026, one-half of the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets (for fixed assets subject to the application of Article 349-3, paragraph (1), paragraphs (12) through (14) or paragraph (24), paragraph (11), (25) or (44) of the preceding Article, or the preceding paragraph, one-half of the amount treated as the tax base under those provisions).
<sup>machine translation, not official</sup>

### 第十五条の三
<sup>suppl-3251-226/art-15-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3</sup>

**第一項**  旅客会社又は貨物会社が所有する日本国有鉄道改革法第二十二条の規定により日本国有鉄道から承継した固定資産で政令で定めるもの（昭和六十二年三月三十一日において国鉄関連改正法第一条の規定による改正前の地方税法第三百四十八条第二項第二号又は第二十七号の規定の適用があつた固定資産に限る。）に対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、平成二十八年度から令和八年度までの各年度分の固定資産税又は都市計画税に限り、当該固定資産に係る固定資産税又は都市計画税の課税標準となるべき価格の五分の三の額（前条第一項又は第二項の規定の適用を受ける固定資産にあつては、これらの規定により課税標準とされる額の五分の三の額）とする。
<sup>suppl-3251-226/art-15-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3/par-1</sup>
The tax base of the fixed assets tax or city planning tax imposed on fixed assets specified by Cabinet Order that are owned by a passenger railway company or freight company and succeeded to from Japanese National Railways pursuant to Article 22 of the Japanese National Railways Reform Act (limited to fixed assets to which, on March 31, 1987, Article 348, paragraph (2), item (ii) or (xxvii) of the Local Tax Act before its amendment by Article 1 of the JNR-Related Amendment Act was applied) is, notwithstanding Article 349, Article 349-2 or Article 702, paragraph (1), limited to the fixed assets tax or city planning tax for each fiscal year from fiscal year 2016 through fiscal year 2026, three-fifths of the price that is to be the tax base of the fixed assets tax or city planning tax on those fixed assets (for fixed assets subject to the application of paragraph (1) or (2) of the preceding Article, three-fifths of the amount treated as the tax base under those provisions).
<sup>machine translation, not official</sup>

### 第十五条の三の二（附則第十五条から前条までの規定の適用を受ける償却資産に関する読替え） — Replacement of Terms for Depreciable Assets Subject to Articles 15 through 15-3 of the Supplementary Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3-2</sup>

**第一項**  附則第十五条から前条までの規定の適用を受ける償却資産について第三百四十九条の三の四の規定の適用がある場合における同条の規定の適用については、同条中「第三百四十九条の三」とあるのは「第三百四十九条の三又は附則第十五条から第十五条の三まで」と、「同条」とあるのは「これら」とする。
<sup>suppl-3251-226/art-15-3-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3-2/par-1</sup>
With regard to the application of Article 349-3-4 in the case where Article 349-3-4 applies to depreciable assets subject to the application of the provisions of Article 15 of the Supplementary Provisions through the preceding Article, in Article 349-3-4, the phrase "Article 349-3" is deemed to be replaced with "Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions", and the phrase "under that Article" is deemed to be replaced with "under those provisions".
<sup>machine translation, not official</sup>

### 第十五条の四（固定資産税の課税標準に係る課税明細書の記載事項の特例） — Special Provisions on Matters to Be Stated in the Tax Details Statement Relating to the Tax Base of Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-4</sup>

**第一項**  市町村は、第三百六十四条第四項の規定にかかわらず、附則第十五条から第十五条の三までの規定の適用を受ける土地又は家屋については、第三百六十四条第三項各号に定める事項のほか、附則第十五条から第十五条の三までの規定により固定資産税の課税標準とされる額を課税明細書に記載しなければならない。
<sup>suppl-3251-226/art-15-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-4/par-1</sup>
Notwithstanding Article 364, paragraph (4), a municipality must, for land or houses subject to the application of Articles 15 through 15-3 of the Supplementary Provisions, state in the tax details statement, in addition to the matters specified in the items of Article 364, paragraph (3), the amount treated as the tax base of the fixed assets tax under Articles 15 through 15-3 of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第十五条の五（固定資産課税台帳の登録事項の特例） — Special Provisions on Matters Registered in the Fixed Assets Tax Ledger
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-5</sup>

**第一項**  市町村長は、第三百八十一条第一項から第六項までに定めるもののほか、附則第十五条から第十五条の三の二までの規定の適用を受ける固定資産については、これらの規定により固定資産税の課税標準とされる額を固定資産課税台帳に登録しなければならない。
<sup>suppl-3251-226/art-15-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-5/par-1</sup>
In addition to what is specified in Article 381, paragraphs (1) through (6), the mayor of a municipality must, for fixed assets subject to the application of Articles 15 through 15-3-2 of the Supplementary Provisions, register in the fixed assets tax ledger the amount treated as the tax base of the fixed assets tax under those provisions.
<sup>machine translation, not official</sup>

### 第十五条の六（新築された住宅に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Newly Built Dwellings
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6</sup>

**第一項**  市町村は、令和四年四月一日から令和十三年三月三十一日までの間に新築された住宅（区分所有に係る家屋にあつては人の居住の用に供する建物の区分所有等に関する法律第二条第三項に規定する専有部分（以下この条から附則第十五条の九の三までにおいて「専有部分」という。）のうち政令で定める専有部分を有する家屋をいい、区分所有に係る家屋以外の家屋にあつては人の居住の用に供する家屋のうち政令で定める家屋をいう。以下この条から附則第十五条の八まで、第十五条の九第一項及び第十五条の九の二第一項において同じ。）（住宅の新築に係る都市再生特別措置法第八十八条第一項の規定による届出に係る同条第三項の規定による勧告（以下この項において「勧告」という。）を受けた者が、同条第五項の規定により当該勧告に従わなかつた旨を公表された場合における当該勧告に従わないで新築した住宅（その敷地の用に供する土地の全部又は一部が同項に規定する区域に含まれるものに限る。）を除く。以下この条において同じ。）で政令で定めるものに対して課する固定資産税については、次項、次条第一項若しくは第二項又は附則第十五条の八の規定の適用がある場合を除き、当該住宅に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該住宅に係る固定資産税額（区分所有に係る住宅（区分所有に係る家屋である住宅をいう。以下この条から附則第十五条の八までにおいて同じ。）にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6/par-1</sup>
With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that was newly built during the period from April 1, 2022 to March 31, 2031 (meaning, for a building held in unit ownership, a building having an exclusively-owned area specified by Cabinet Order among the exclusively-owned areas used for residence prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership (hereinafter in this Article through Article 15-9-3 of the Supplementary Provisions referred to as "exclusively-owned areas"), and for a house other than a building held in unit ownership, a house specified by Cabinet Order among houses used for residence; the same applies hereinafter in this Article through Article 15-8, Article 15-9, paragraph (1) and Article 15-9-2, paragraph (1) of the Supplementary Provisions) (excluding, where, in relation to a notification under Article 88, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction concerning the new construction of a dwelling, a person who received a recommendation under Article 88, paragraph (3) of that Act (hereinafter in this paragraph referred to as a "recommendation") has been publicly announced under Article 88, paragraph (5) of that Act as not having complied with the recommendation, a dwelling newly built without complying with the recommendation (limited to one of which the whole or a part of the land used as its site is included in the area prescribed in Article 88, paragraph (5) of that Act); the same applies hereinafter in this Article), a municipality is to reduce, except where the following paragraph, paragraph (1) or (2) of the following Article or Article 15-8 of the Supplementary Provisions applies, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership (meaning a dwelling that is a building held in unit ownership; the same applies hereinafter in this Article through Article 15-8 of the Supplementary Provisions), the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling.
<sup>machine translation, not official</sup>

**第二項**  市町村は、令和六年四月一日から令和十三年三月三十一日までの間に新築された中高層耐火建築物（建築基準法第二条第九号の二イに規定する特定主要構造部を耐火構造とした建築物又は同条第九号の三イ若しくはロのいずれかに該当する建築物で、地上階数（政令で定めるところにより計算した地上階数をいう。）三以上を有するものをいう。次条第二項において同じ。）である住宅で政令で定めるものに対して課する固定資産税については、次条第一項若しくは第二項又は附則第十五条の八の規定の適用がある場合を除き、当該住宅に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該住宅に係る固定資産税額（区分所有に係る住宅にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-6/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6/par-2</sup>
With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that is a medium- and high-rise fireproof building (meaning a building whose specified principal structural parts prescribed in Article 2, item (ix)-2, (a) of the Building Standards Act are of fireproof structure, or a building falling under either (a) or (b) of item (ix)-3 of that Article, having three or more stories above ground (meaning the number of stories above ground calculated as provided by Cabinet Order); the same applies in paragraph (2) of the following Article) newly built during the period from April 1, 2024 to March 31, 2031, a municipality is to reduce, except where paragraph (1) or (2) of the following Article or Article 15-8 of the Supplementary Provisions applies, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling.
<sup>machine translation, not official</sup>

### 第十五条の七（新築された認定長期優良住宅に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Newly Built Certified Long-Life Quality Dwellings
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7</sup>

**第一項**  市町村は、長期優良住宅の普及の促進に関する法律の施行の日から令和十三年三月三十一日までの間に新築された同法第十一条第一項に規定する認定長期優良住宅（以下この条及び附則第十五条の九の二において「認定長期優良住宅」という。）である住宅で政令で定めるものに対して課する固定資産税については、次項又は次条の規定の適用がある場合を除き、当該住宅に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該住宅に係る固定資産税額（区分所有に係る住宅にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-1</sup>
With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that is a certified long-life quality dwelling prescribed in Article 11, paragraph (1) of the Act on the Promotion of Long-Life Quality Housing (hereinafter in this Article and Article 15-9-2 of the Supplementary Provisions referred to as a "certified long-life quality dwelling") newly built during the period from the date of enforcement of that Act to March 31, 2031, a municipality is to reduce, except where the following paragraph or the following Article applies, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling.
<sup>machine translation, not official</sup>

**第二項**  市町村は、長期優良住宅の普及の促進に関する法律の施行の日から令和十三年三月三十一日までの間に新築された認定長期優良住宅のうち中高層耐火建築物である住宅で政令で定めるものに対して課する固定資産税については、次条第一項、第三項又は第四項の規定の適用がある場合を除き、当該住宅に対して新たに固定資産税が課されることとなつた年度から七年度分の固定資産税に限り、当該住宅に係る固定資産税額（区分所有に係る住宅にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-7/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-2</sup>
With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that is a medium- and high-rise fireproof building among the certified long-life quality dwellings newly built during the period from the date of enforcement of the Act on the Promotion of Long-Life Quality Housing to March 31, 2031, a municipality is to reduce, except where paragraph (1), (3) or (4) of the following Article applies, limited to the fixed assets tax for seven fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling.
<sup>machine translation, not official</sup>

**第三項**  前二項の規定は、認定長期優良住宅の所有者から、当該認定長期優良住宅が新築された日から当該認定長期優良住宅に対して新たに固定資産税が課されることとなる年度の初日の属する年の一月三十一日までの間に、総務省令で定める書類を添付して、当該認定長期優良住宅につきこれらの規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。
<sup>suppl-3251-226/art-15-7/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-3</sup>
The preceding two paragraphs apply only where the owner of a certified long-life quality dwelling has submitted, during the period from the day on which that certified long-life quality dwelling was newly built to January 31 of the year including the first day of the fiscal year for which fixed assets tax comes to be newly imposed on that certified long-life quality dwelling, a return to the effect that those provisions are to apply to that certified long-life quality dwelling, with the documents specified by Order of the Ministry of Internal Affairs and Communications attached.
<sup>machine translation, not official</sup>

**第四項**  市町村長は、第一項又は第二項の認定長期優良住宅のうち区分所有に係る住宅については、前項の申告書の提出がなかつた場合においても、長期優良住宅の普及の促進に関する法律第五条第四項に規定する管理者等から、前項に規定する期間内に同法第八条第二項において準用する同法第七条の規定による通知を受けたことを証する書類として総務省令で定めるものの提出がされ、かつ、当該区分所有に係る住宅が第一項又は第二項に規定する要件に該当すると認められるときは、前項の規定にかかわらず、第一項又は第二項の規定を適用することができる。
<sup>suppl-3251-226/art-15-7/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-4</sup>
For a dwelling held in unit ownership among the certified long-life quality dwellings under paragraph (1) or (2), even where the return under the preceding paragraph has not been submitted, the mayor of a municipality may apply paragraph (1) or (2), notwithstanding the preceding paragraph, where the administrator, etc. prescribed in Article 5, paragraph (4) of the Act on the Promotion of Long-Life Quality Housing has submitted, within the period prescribed in the preceding paragraph, documents specified by Order of the Ministry of Internal Affairs and Communications proving that notification has been received under Article 7 of that Act as applied mutatis mutandis pursuant to Article 8, paragraph (2) of that Act, and that dwelling held in unit ownership is found to meet the requirements prescribed in paragraph (1) or (2).
<sup>machine translation, not official</sup>

**第五項**  市町村長は、第三項に規定する期間の経過後に同項の申告書又は前項の書類の提出がされた場合において、当該期間内に当該申告書又は当該書類の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書又は当該書類に係る認定長期優良住宅につき第一項又は第二項の規定を適用することができる。
<sup>suppl-3251-226/art-15-7/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-5</sup>
Where the return under paragraph (3) or the documents under the preceding paragraph have been submitted after the lapse of the period prescribed in paragraph (3), if the mayor of a municipality finds that there were unavoidable reasons for the return or documents not having been submitted within that period, the mayor may apply paragraph (1) or (2) to the certified long-life quality dwelling relating to that return or those documents.
<sup>machine translation, not official</sup>

### 第十五条の八（市街地再開発事業の施行に伴い与えられた家屋等に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Houses, etc. Provided as a Result of the Implementation of an Urban Redevelopment Project
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8</sup>

**第一項**  市町村は、平成二十三年改正法の施行の日の翌日から令和九年三月三十一日までの間に新築された都市再開発法第二条第六号に規定する施設建築物に該当する家屋の一部である同条第八号に規定する施設建築物の一部が同法による市街地再開発事業（同条第一号に規定する第一種市街地再開発事業（以下この項において「第一種市街地再開発事業」という。）若しくは第二種市街地再開発事業の施行区域内又は同法第七条第一項に規定する市街地再開発促進区域内において施行されるものに限る。）の施行に伴い同法第七十三条第一項第三号又は第百十八条の七第一項第三号に規定する宅地、借地権又は建築物に対応して同法第七十三条第一項第二号又は第百十八条の七第一項第二号に規定する者（以下この項において「従前の権利者」という。）に与えられた場合における当該家屋に対して課する固定資産税については、第四項の規定の適用がある場合を除き、当該家屋に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該家屋が住宅で政令で定めるものである場合には、当該家屋のうち従前の権利者が所有し、かつ、人の居住の用に供する部分で政令で定めるものに係る税額として従前の権利者ごとに政令で定めるところにより算定した額の合算額の三分の二に相当する額及び当該家屋のうち従前の権利者が所有する当該人の居住の用に供する部分以外の部分で政令で定めるものに係る税額として従前の権利者ごとに政令で定めるところにより算定した額の合算額の三分の一に相当する額（当該家屋が第一種市街地再開発事業の施行に伴い与えられた場合には、当該合算額の四分の一に相当する額）を当該家屋に係る固定資産税額から減額し、当該家屋が住宅以外の家屋である場合には、当該家屋のうち従前の権利者が所有する部分で政令で定めるものに係る税額として従前の権利者ごとに政令で定めるところにより算定した額の合算額の三分の一に相当する額（当該家屋が第一種市街地再開発事業の施行に伴い与えられた場合には、当該合算額の四分の一に相当する額）を当該家屋に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-1</sup>
In the case where a part of a facility building prescribed in Article 2, item (viii) of the Urban Renewal Act, which is part of a house falling under a facility building prescribed in Article 2, item (vi) of the Urban Renewal Act newly built during the period from the day following the date of enforcement of the 2011 Local Tax Act, etc. Amendment Act to March 31, 2027, is given, as a result of the implementation of an urban redevelopment project under that Act (limited to one implemented within the implementation area of a type 1 urban redevelopment project prescribed in Article 2, item (i) of that Act (hereinafter in this paragraph referred to as a "type 1 urban redevelopment project") or a type 2 urban redevelopment project, or within an urban redevelopment promotion area prescribed in Article 7, paragraph (1) of that Act), to a person prescribed in Article 73, paragraph (1), item (ii) or Article 118-7, paragraph (1), item (ii) of that Act (hereinafter in this paragraph referred to as a "former right holder") in correspondence to the building land, land leasehold right or building prescribed in Article 73, paragraph (1), item (iii) or Article 118-7, paragraph (1), item (iii) of that Act, a municipality is to reduce, with regard to the fixed assets tax imposed on that house, except where paragraph (4) applies, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that house, where that house is a dwelling specified by Cabinet Order, from the fixed assets tax amount for that house, an amount equivalent to two-thirds of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house that is owned by the former right holder, is used for residence and is specified by Cabinet Order, and an amount equivalent to one-third of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house, other than the part used for residence, that is owned by the former right holder and is specified by Cabinet Order (where that house was given as a result of the implementation of a type 1 urban redevelopment project, an amount equivalent to one-fourth of that total), and where that house is a house other than a dwelling specified by Cabinet Order as above, from the fixed assets tax amount for that house, an amount equivalent to one-third of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house that is owned by the former right holder and is specified by Cabinet Order (where that house was given as a result of the implementation of a type 1 urban redevelopment project, an amount equivalent to one-fourth of that total).
<sup>machine translation, not official</sup>

**第二項**  市町村は、平成二十七年四月一日から令和九年三月三十一日までの間に新築された高齢者の居住の安定確保に関する法律第七条第一項の登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅である貸家住宅（その全部又は一部が専ら住居として貸家の用に供される家屋をいう。以下この項において同じ。）で政令で定めるものに対して課する固定資産税については、前条第二項又は前項、次項若しくは第四項の規定の適用がある場合を除き、当該貸家住宅に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該貸家住宅に係る固定資産税額（区分所有に係る貸家住宅（区分所有に係る家屋である貸家住宅をいう。以下この項において同じ。）にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る貸家住宅以外の貸家住宅（専ら住居として貸家の用に供される部分以外の部分を有する貸家住宅その他の政令で定める貸家住宅に限る。）にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額とする。）の三分の二を参酌して二分の一以上六分の五以下の範囲内において市町村の条例で定める割合に相当する額を当該貸家住宅に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-8/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-2</sup>
With regard to the fixed assets tax imposed on rented housing (meaning a house of which the whole or a part is used exclusively as a residence as a rental house; the same applies hereinafter in this paragraph) specified by Cabinet Order that is housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing, has received the registration under Article 7, paragraph (1) of that Act, and was newly built during the period from April 1, 2015 to March 31, 2027, a municipality is to reduce, except where paragraph (2) of the preceding Article or the preceding paragraph, the following paragraph or paragraph (4) applies, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that rented housing, an amount equivalent to the ratio determined by Municipal Ordinance within the range of one-half or more and five-sixths or less, taking two-thirds of the fixed assets tax amount for that rented housing (for rented housing held in unit ownership (meaning rented housing that is a building held in unit ownership; the same applies hereinafter in this paragraph), the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for rented housing other than rented housing held in unit ownership (limited to rented housing having a part other than the part used exclusively as a residence as a rental house or other rented housing specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) into consideration, from the fixed assets tax amount for that rented housing.
<sup>machine translation, not official</sup>

**第三項**  市町村は、平成十六年四月一日から令和九年三月三十一日までの間に新築された密集市街地における防災街区の整備の促進に関する法律第百十七条第五号に規定する防災施設建築物に該当する家屋の一部である同条第七号に規定する防災施設建築物の一部が同法第二条第五号に規定する防災街区整備事業（同法第百十七条第三号に規定する施行区域内において施行されるものに限る。）の施行に伴い同法第二百五条第一項第三号に規定する宅地、借地権又は建築物に対応して同項第二号に規定する者（以下この項において「従前の権利者」という。）に与えられた場合における当該家屋に対して課する固定資産税については、次項の規定の適用がある場合を除き、当該家屋に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該家屋が住宅で政令で定めるものである場合には、当該家屋のうち従前の権利者が所有し、かつ、人の居住の用に供する部分で政令で定めるものに係る税額として従前の権利者ごとに政令で定めるところにより算定した額の合算額の三分の二に相当する額及び当該家屋のうち従前の権利者が所有する当該人の居住の用に供する部分以外の部分で政令で定めるものに係る税額として従前の権利者ごとに政令で定めるところにより算定した額の合算額の三分の一に相当する額を当該家屋に係る固定資産税額から減額し、当該家屋が住宅以外の家屋である場合には、当該家屋のうち従前の権利者が所有する部分で政令で定めるものに係る税額として従前の権利者ごとに政令で定めるところにより算定した額の合算額の三分の一に相当する額を当該家屋に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-8/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-3</sup>
In the case where a part of a disaster prevention facility building prescribed in Article 117, item (vii) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts, which is part of a house falling under a disaster prevention facility building prescribed in Article 117, item (v) of that Act newly built during the period from April 1, 2004 to March 31, 2027, is given, as a result of the implementation of a disaster prevention block improvement project prescribed in Article 2, item (v) of that Act (limited to one implemented within the implementation area prescribed in Article 117, item (iii) of that Act), to a person prescribed in Article 205, paragraph (1), item (ii) of that Act (hereinafter in this paragraph referred to as a "former right holder") in correspondence to the building land, land leasehold right or building prescribed in item (iii) of that paragraph, a municipality is to reduce, with regard to the fixed assets tax imposed on that house, except where the following paragraph applies, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that house, where that house is a dwelling specified by Cabinet Order, from the fixed assets tax amount for that house, an amount equivalent to two-thirds of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house that is owned by the former right holder, is used for residence and is specified by Cabinet Order, and an amount equivalent to one-third of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house, other than the part used for residence, that is owned by the former right holder and is specified by Cabinet Order, and where that house is a house other than a dwelling specified by Cabinet Order as above, from the fixed assets tax amount for that house, an amount equivalent to one-third of the total of the amounts calculated for each former right holder as provided by Cabinet Order as the tax amount relating to the part of that house that is owned by the former right holder and is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  市町村は、河川法第六条第二項（同法第百条第一項において準用する場合を含む。）に規定する高規格堤防の整備に係る事業の用に供するため使用された土地の上に建築されていた家屋について移転補償金を受けた者が、平成三十一年四月一日から令和十年三月三十一日までの間に、当該土地の上に当該家屋に代わるものと市町村長が認める家屋を取得した場合における当該家屋に対して課する固定資産税については、当該家屋に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、次の各号に掲げる場合の区分に応じ、当該各号に定める額を当該家屋に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-8/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4</sup>
With regard to the fixed assets tax imposed on a house, in the case where a person who received relocation compensation for a house that had been built on land used for a project for improving a high-standard levee prescribed in Article 6, paragraph (2) of the River Act (including as applied mutatis mutandis pursuant to Article 100, paragraph (1) of that Act) acquires, during the period from April 1, 2019 to March 31, 2028, a house on that land that the mayor of a municipality finds to replace that house, a municipality is to reduce, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on the house, the amount specified in each of the following items in accordance with the categories of cases listed in those items from the fixed assets tax amount for that house.
<sup>machine translation, not official</sup>

  **一**  当該家屋が移転補償金を受けた者が所有する住宅で政令で定めるものである場合　当該家屋に係る固定資産税額として政令で定めるところにより算定した額（区分所有に係る住宅にあつては、この項の規定の適用を受ける部分に係る税額として各区分所有者（移転補償金を受けた者に限る。以下この号及び次号において同じ。）ごとに政令で定めるところにより算定した額の合算額）の三分の二に相当する額（当該家屋のうち人の居住の用に供する部分で政令で定めるもの（イ及びロにおいて「特定居住用部分」という。）以外の部分を有する家屋にあつては、次に掲げる部分の区分に応じ、それぞれ次に定める額の合算額）
  <sup>suppl-3251-226/art-15-8/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4/item-1</sup>
  where that house is a dwelling specified by Cabinet Order that is owned by the person who received relocation compensation: an amount equivalent to two-thirds of the amount calculated as provided by Cabinet Order as the fixed assets tax amount for that house (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner (limited to a person who received relocation compensation; the same applies hereinafter in this item and the following item) as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) (for a house having a part other than the part used for residence that is specified by Cabinet Order (referred to as the "specified residential part" in (a) and (b)), the total of the amounts specified in (a) and (b) respectively in accordance with the categories of parts listed in them):
  <sup>machine translation, not official</sup>

    **イ**  特定居住用部分　当該特定居住用部分に係る固定資産税額として政令で定めるところにより算定した額（区分所有に係る住宅にあつては、この項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額）の三分の二に相当する額
    <sup>suppl-3251-226/art-15-8/par-4/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4/item-1/sub-1</sup>
    specified residential part: an amount equivalent to two-thirds of the amount calculated as provided by Cabinet Order as the fixed assets tax amount for that specified residential part (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies);
    <sup>machine translation, not official</sup>

    **ロ**  特定居住用部分以外の部分　当該部分に係る固定資産税額として政令で定めるところにより算定した額（区分所有に係る住宅にあつては、この項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額）の三分の一に相当する額
    <sup>suppl-3251-226/art-15-8/par-4/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4/item-1/sub-2</sup>
    part other than the specified residential part: an amount equivalent to one-third of the amount calculated as provided by Cabinet Order as the fixed assets tax amount for that part (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies);
    <sup>machine translation, not official</sup>

  **二**  当該家屋が移転補償金を受けた者が所有する前号に規定する住宅以外の家屋である場合　当該家屋に係る固定資産税額として政令で定めるところにより算定した額（区分所有に係る家屋にあつては、この項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額）の三分の一に相当する額
  <sup>suppl-3251-226/art-15-8/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4/item-2</sup>
  where that house is a house, other than the dwelling prescribed in the preceding item, that is owned by the person who received relocation compensation: an amount equivalent to one-third of the amount calculated as provided by Cabinet Order as the fixed assets tax amount for that house (for a building held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies).
  <sup>machine translation, not official</sup>

### 第十五条の九（耐震改修が行われた住宅等に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Dwellings, etc. That Have Undergone Seismic Retrofit
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9</sup>

**第一項**  市町村は、昭和五十七年一月一日以前から所在する住宅のうち、平成十八年一月一日から令和十三年三月三十一日までの間に政令で定める耐震改修（地震に対する安全性の向上を目的とした増築、改築、修繕又は模様替をいう。以下この条、次条及び附則第十五条の十において同じ。）が行われたものであつて、地震に対する安全性に係る基準として政令で定める基準（同条第一項において「耐震基準」という。）に適合することにつき総務省令で定めるところにより証明がされたもの（以下この項から第三項までにおいて「耐震基準適合住宅」という。）に対して課する固定資産税については、次条第一項、第四項又は第五項の規定の適用がある場合を除き、当該耐震改修が平成十八年一月一日から平成二十一年十二月三十一日までの間に完了した場合には当該耐震改修が完了した日の属する年の翌年の一月一日（当該耐震改修が完了した日が一月一日である場合には、同日。以下この項において同じ。）を賦課期日とする年度から三年度分、当該耐震改修が平成二十二年一月一日から平成二十四年十二月三十一日までの間に完了した場合には当該耐震改修が完了した日の属する年の翌年の一月一日を賦課期日とする年度から二年度分、当該耐震改修が平成二十五年一月一日から令和十三年三月三十一日までの間に完了した場合には当該耐震改修が完了した日の属する年の翌年の一月一日を賦課期日とする年度分（当該耐震基準適合住宅が当該耐震改修が完了する直前に建築物の耐震改修の促進に関する法律第五条第三項第二号に規定する通行障害既存耐震不適格建築物（同法第七条第二号又は第三号に掲げる建築物であるものに限る。）であつた場合には、当該耐震改修が完了した日の属する年の翌年の一月一日を賦課期日とする年度から二年度分）の固定資産税に限り、当該耐震基準適合住宅に係る固定資産税額（区分所有に係る耐震基準適合住宅（区分所有に係る家屋である耐震基準適合住宅をいう。以下この項において同じ。）にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る耐震基準適合住宅以外の耐震基準適合住宅（人の居住の用に供する部分以外の部分を有する耐震基準適合住宅その他の政令で定める耐震基準適合住宅に限る。）にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額とする。）の二分の一に相当する額を当該耐震基準適合住宅に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-1</sup>
With regard to the fixed assets tax imposed on a dwelling that has existed since on or before January 1, 1982, on which seismic retrofit specified by Cabinet Order (meaning extension, reconstruction, repair or remodeling aimed at improving safety against earthquakes; the same applies hereinafter in this Article, the following Article and Article 15-10 of the Supplementary Provisions) was carried out during the period from January 1, 2006 to March 31, 2031, and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it meets the standards specified by Cabinet Order concerning safety against earthquakes (referred to as "earthquake resistance standards" in Article 15-10, paragraph (1) of the Supplementary Provisions) (hereinafter in this paragraph through paragraph (3) referred to as a "dwelling meeting earthquake resistance standards"), a municipality is to reduce, except where paragraph (1), (4) or (5) of the following Article applies, limited to the fixed assets tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed (where that day is January 1, that day; the same applies hereinafter in this paragraph) where the seismic retrofit was completed during the period from January 1, 2006 to December 31, 2009, for two fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed where it was completed during the period from January 1, 2010 to December 31, 2012, and for the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed where it was completed during the period from January 1, 2013 to March 31, 2031 (where that dwelling meeting earthquake resistance standards was, immediately before the completion of the seismic retrofit, an existing building not meeting earthquake resistance standards that obstructs passage, as prescribed in Article 5, paragraph (3), item (ii) of the Act on Promotion of Seismic Retrofitting of Buildings (limited to a building listed in Article 7, item (ii) or (iii) of that Act), for two fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed), an amount equivalent to one-half of the fixed assets tax amount for that dwelling meeting earthquake resistance standards (for a dwelling meeting earthquake resistance standards held in unit ownership (meaning a dwelling meeting earthquake resistance standards that is a building held in unit ownership; the same applies hereinafter in this paragraph), the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling meeting earthquake resistance standards other than one held in unit ownership (limited to a dwelling meeting earthquake resistance standards having a part other than the part used for residence or another dwelling meeting earthquake resistance standards specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling meeting earthquake resistance standards.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、耐震基準適合住宅に係る固定資産税の納税義務者から、当該耐震基準適合住宅に係る耐震改修が完了した日から三月以内に、当該市町村の条例で定めるところにより、当該耐震基準適合住宅につき同項の規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。
<sup>suppl-3251-226/art-15-9/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-2</sup>
The preceding paragraph applies only where the person liable for the fixed assets tax relating to a dwelling meeting earthquake resistance standards has submitted, within three months from the day on which the seismic retrofit of that dwelling meeting earthquake resistance standards was completed, as provided by the Municipal Ordinance of the municipality concerned, a return to the effect that the preceding paragraph is to apply to that dwelling meeting earthquake resistance standards.
<sup>machine translation, not official</sup>

**第三項**  市町村長は、前項に規定する期間の経過後に同項の申告書の提出がされた場合において、当該期間内に当該申告書の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書に係る耐震基準適合住宅につき第一項の規定を適用することができる。
<sup>suppl-3251-226/art-15-9/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-3</sup>
Where the return under the preceding paragraph has been submitted after the lapse of the period prescribed in that paragraph, if the mayor of a municipality finds that there were unavoidable reasons for the return not having been submitted within that period, the mayor may apply paragraph (1) to the dwelling meeting earthquake resistance standards relating to that return.
<sup>machine translation, not official</sup>

**第四項**  市町村は、新築された日から十年以上を経過した住宅（区分所有に係る家屋以外の家屋で政令で定めるものに限る。）のうち、人の居住の用に供する部分（貸家の用に供する部分を除く。以下この条及び次条において「特定居住用部分」という。）において平成二十八年四月一日から令和十三年三月三十一日までの間に高齢者、障害者その他の政令で定める者（以下この項、次項及び第八項において「高齢者等」という。）の居住の安全性及び高齢者等に対する介助の容易性の向上に資する改修工事で政令で定めるもの（以下この項から第六項までにおいて「居住安全改修工事」という。）が行われたもの（第八項において「改修住宅」という。）であつて、特定居住用部分に高齢者等が居住しているもの（以下この項、第六項及び第七項において「高齢者等居住改修住宅」という。）に対して課する固定資産税については、第一項又は次条第一項若しくは第四項の規定の適用がある場合又は既にこの項の規定の適用を受けたことがある場合を除き、当該居住安全改修工事が完了した日の属する年の翌年の一月一日（当該居住安全改修工事が完了した日が一月一日である場合には、同日。次項において同じ。）を賦課期日とする年度分の固定資産税に限り、当該高齢者等居住改修住宅に係る固定資産税額（第九項の規定の適用がある場合には同項の規定を適用する前の額とし、特定居住用部分以外の部分を有する高齢者等居住改修住宅その他の政令で定める高齢者等居住改修住宅にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額に限る。）の三分の一に相当する額を当該高齢者等居住改修住宅に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-9/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-4</sup>
With regard to the fixed assets tax imposed on a dwelling (limited to a house other than a building held in unit ownership that is specified by Cabinet Order) for which 10 years or more have elapsed since it was newly built, in the part used for residence (excluding the part used as a rental house; hereinafter in this Article and the following Article referred to as the "specified residential part") of which renovation work specified by Cabinet Order that contributes to improving the safety of residence of elderly persons, persons with disabilities and other persons specified by Cabinet Order (hereinafter in this paragraph, the following paragraph and paragraph (8) referred to as "elderly persons, etc.") and the ease of providing assistance to elderly persons, etc. (hereinafter in this paragraph through paragraph (6) referred to as "renovation for safe living") was carried out during the period from April 1, 2016 to March 31, 2031 (referred to as a "renovated dwelling" in paragraph (8)) and in the specified residential part of which elderly persons, etc. reside (hereinafter in this paragraph and paragraphs (6) and (7) referred to as a "dwelling renovated for residence by elderly persons, etc."), a municipality is to reduce, except where paragraph (1) of this Article or paragraph (1) or (4) of the following Article applies, or where this paragraph has already been applied, limited to the fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year including the day on which the renovation for safe living was completed (where that day is January 1, that day; the same applies in the following paragraph), an amount equivalent to one-third of the fixed assets tax amount for that dwelling renovated for residence by elderly persons, etc. (where paragraph (9) applies, the amount before applying that paragraph, and for a dwelling renovated for residence by elderly persons, etc. having a part other than the specified residential part or another dwelling renovated for residence by elderly persons, etc. specified by Cabinet Order, limited to the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling renovated for residence by elderly persons, etc.
<sup>machine translation, not official</sup>

**第五項**  市町村は、新築された日から十年以上を経過した区分所有に係る家屋の専有部分で政令で定めるもののうち、特定居住用部分において平成二十八年四月一日から令和十三年三月三十一日までの間に居住安全改修工事が行われたもの（第八項において「改修専有部分」という。）であつて、特定居住用部分に高齢者等が居住しているもの（以下この項から第七項までにおいて「高齢者等居住改修専有部分」という。）の区分所有者が当該高齢者等居住改修専有部分について納付する義務を負うものとされる固定資産税額については、当該区分所有に係る家屋に対して第一項、次条第一項若しくは第五項若しくは附則第十五条の九の三第一項の規定の適用がある場合又は当該高齢者等居住改修専有部分が既にこの項の規定の適用を受けたことがある場合を除き、当該居住安全改修工事が完了した日の属する年の翌年の一月一日を賦課期日とする年度分の固定資産税額に限り、第三百五十二条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額（第十項の規定の適用がある場合には同項の規定を適用する前の額とし、特定居住用部分以外の部分を有する高齢者等居住改修専有部分その他の政令で定める高齢者等居住改修専有部分にあつてはこの項の規定の適用を受ける部分に係る額として政令で定めるところにより算定した額に限る。）の三分の一に相当する額を同条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-9/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-5</sup>
With regard to the fixed assets tax amount that the unit owner of an exclusively-owned area specified by Cabinet Order of a building held in unit ownership for which 10 years or more have elapsed since it was newly built, in the specified residential part of which renovation for safe living was carried out during the period from April 1, 2016 to March 31, 2031 (referred to as a "renovated exclusively owned part" in paragraph (8)) and in the specified residential part of which elderly persons, etc. reside (hereinafter in this paragraph through paragraph (7) referred to as an "exclusively owned part renovated for residence by elderly persons, etc."), is to bear the obligation to pay in respect of that exclusively owned part renovated for residence by elderly persons, etc., a municipality is to reduce, except where paragraph (1) of this Article, paragraph (1) or (5) of the following Article or Article 15-9-3, paragraph (1) of the Supplementary Provisions applies to that building held in unit ownership, or where this paragraph has already been applied to that exclusively owned part renovated for residence by elderly persons, etc., limited to the fixed assets tax amount for the fiscal year whose assessment date is January 1 of the year following the year including the day on which that renovation for safe living was completed, an amount equivalent to one-third of the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to Article 352, paragraph (1) or (2) (where paragraph (10) applies, the amount before applying that paragraph, and for an exclusively owned part renovated for residence by elderly persons, etc. having a part other than the specified residential part or another exclusively owned part renovated for residence by elderly persons, etc. specified by Cabinet Order, limited to the amount calculated as provided by Cabinet Order as the amount relating to the part to which this paragraph applies) from the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to paragraph (1) or (2) of that Article.
<sup>machine translation, not official</sup>

**第六項**  前二項の規定は、高齢者等居住改修住宅又は高齢者等居住改修専有部分に係る固定資産税の納税義務者から、当該高齢者等居住改修住宅又は当該高齢者等居住改修専有部分に係る居住安全改修工事が完了した日から三月以内に、総務省令で定める書類を添付して、当該高齢者等居住改修住宅又は当該高齢者等居住改修専有部分につきこれらの規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。
<sup>suppl-3251-226/art-15-9/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-6</sup>
The preceding two paragraphs apply only where the person liable for the fixed assets tax relating to a dwelling renovated for residence by elderly persons, etc. or an exclusively owned part renovated for residence by elderly persons, etc. has submitted, within three months from the day on which the renovation for safe living relating to that dwelling renovated for residence by elderly persons, etc. or that exclusively owned part renovated for residence by elderly persons, etc. was completed, a return to the effect that those provisions are to apply to that dwelling renovated for residence by elderly persons, etc. or that exclusively owned part renovated for residence by elderly persons, etc., with the documents specified by Order of the Ministry of Internal Affairs and Communications attached.
<sup>machine translation, not official</sup>

**第七項**  市町村長は、前項に規定する期間の経過後に同項の申告書の提出がされた場合において、当該期間内に当該申告書の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書に係る高齢者等居住改修住宅又は高齢者等居住改修専有部分につき第四項又は第五項の規定を適用することができる。
<sup>suppl-3251-226/art-15-9/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-7</sup>
Where the return under the preceding paragraph has been submitted after the lapse of the period prescribed in that paragraph, if the mayor of a municipality finds that there were unavoidable reasons for the return not having been submitted within that period, the mayor may apply paragraph (4) or (5) to the dwelling renovated for residence by elderly persons, etc. or exclusively owned part renovated for residence by elderly persons, etc. relating to that return.
<sup>machine translation, not official</sup>

**第八項**  第四項又は第五項の場合において、改修住宅又は改修専有部分の特定居住用部分に高齢者等が居住しているかどうかの判定は、第六項の申告書が提出された時の現況による。
<sup>suppl-3251-226/art-15-9/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-8</sup>
In the case of paragraph (4) or (5), whether elderly persons, etc. reside in the specified residential part of a renovated dwelling or renovated exclusively owned part is determined by the actual situation at the time when the return under paragraph (6) was submitted.
<sup>machine translation, not official</sup>

**第九項**  市町村は、平成二十六年四月一日以前から所在する住宅（区分所有に係る家屋以外の家屋で政令で定めるものに限る。）のうち、特定居住用部分において令和四年四月一日から令和十三年三月三十一日までの間に外壁、窓等を通しての熱の損失の防止に資する改修工事その他の工事で政令で定めるもの（以下この項から第十一項まで及び次条第四項から第六項までにおいて「熱損失防止改修工事等」という。）が行われたもの（以下この項、第十一項及び第十二項において「熱損失防止改修等住宅」という。）に対して課する固定資産税については、第一項又は次条第一項若しくは第四項の規定の適用がある場合又は既にこの項の規定の適用を受けたことがある場合を除き、当該熱損失防止改修工事等が完了した日の属する年の翌年の一月一日（当該熱損失防止改修工事等が完了した日が一月一日である場合には、同日。次項において同じ。）を賦課期日とする年度分の固定資産税に限り、当該熱損失防止改修等住宅に係る固定資産税額（第四項の規定の適用がある場合には同項の規定を適用する前の額とし、特定居住用部分以外の部分を有する熱損失防止改修等住宅その他の政令で定める熱損失防止改修等住宅にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額に限る。）の三分の一に相当する額を当該熱損失防止改修等住宅に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-9/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-9</sup>
With regard to the fixed assets tax imposed on a dwelling (limited to a house other than a building held in unit ownership that is specified by Cabinet Order) that has existed since on or before April 1, 2014, in the specified residential part of which renovation work that contributes to preventing the loss of heat through exterior walls, windows, etc. and other work specified by Cabinet Order (hereinafter in this paragraph through paragraph (11) and paragraphs (4) through (6) of the following Article referred to as "heat-loss prevention renovation work, etc.") was carried out during the period from April 1, 2022 to March 31, 2031 (hereinafter in this paragraph, paragraph (11) and paragraph (12) referred to as a "dwelling with heat-loss prevention renovation, etc."), a municipality is to reduce, except where paragraph (1) of this Article or paragraph (1) or (4) of the following Article applies, or where this paragraph has already been applied, limited to the fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year including the day on which the heat-loss prevention renovation work, etc. was completed (where that day is January 1, that day; the same applies in the following paragraph), an amount equivalent to one-third of the fixed assets tax amount for that dwelling with heat-loss prevention renovation, etc. (where paragraph (4) applies, the amount before applying that paragraph, and for a dwelling with heat-loss prevention renovation, etc. having a part other than the specified residential part or another dwelling with heat-loss prevention renovation, etc. specified by Cabinet Order, limited to the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling with heat-loss prevention renovation, etc.
<sup>machine translation, not official</sup>

**第十項**  市町村は、平成二十六年四月一日以前から所在する区分所有に係る家屋の専有部分で政令で定めるもののうち、特定居住用部分において令和四年四月一日から令和十三年三月三十一日までの間に熱損失防止改修工事等が行われたもの（以下この条において「熱損失防止改修等専有部分」という。）の区分所有者が当該熱損失防止改修等専有部分について納付する義務を負うものとされる固定資産税額については、当該区分所有に係る家屋に対して第一項、次条第一項若しくは第五項若しくは附則第十五条の九の三第一項の規定の適用がある場合又は当該熱損失防止改修等専有部分が既にこの項の規定の適用を受けたことがある場合を除き、当該熱損失防止改修工事等が完了した日の属する年の翌年の一月一日を賦課期日とする年度分の固定資産税額に限り、第三百五十二条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額（第五項の規定の適用がある場合には同項の規定を適用する前の額とし、特定居住用部分以外の部分を有する熱損失防止改修等専有部分その他の政令で定める熱損失防止改修等専有部分にあつてはこの項の規定の適用を受ける部分に係る額として政令で定めるところにより算定した額に限る。）の三分の一に相当する額を同条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-9/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-10</sup>
With regard to the fixed assets tax amount that the unit owner of an exclusively-owned area specified by Cabinet Order of a building held in unit ownership that has existed since on or before April 1, 2014, in the specified residential part of which heat-loss prevention renovation work, etc. was carried out during the period from April 1, 2022 to March 31, 2031 (hereinafter in this Article referred to as a "unit with heat-loss prevention renovation, etc."), is to bear the obligation to pay in respect of that unit with heat-loss prevention renovation, etc., a municipality is to reduce, except where paragraph (1) of this Article, paragraph (1) or (5) of the following Article or Article 15-9-3, paragraph (1) of the Supplementary Provisions applies to that building held in unit ownership, or where this paragraph has already been applied to that unit with heat-loss prevention renovation, etc., limited to the fixed assets tax amount for the fiscal year whose assessment date is January 1 of the year following the year including the day on which that heat-loss prevention renovation work, etc. was completed, an amount equivalent to one-third of the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to Article 352, paragraph (1) or (2) (where paragraph (5) applies, the amount before applying that paragraph, and for a unit with heat-loss prevention renovation, etc. having a part other than the specified residential part or another unit with heat-loss prevention renovation, etc. specified by Cabinet Order, limited to the amount calculated as provided by Cabinet Order as the amount relating to the part to which this paragraph applies) from the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to paragraph (1) or (2) of that Article.
<sup>machine translation, not official</sup>

**第十一項**  前二項の規定は、熱損失防止改修等住宅又は熱損失防止改修等専有部分に係る固定資産税の納税義務者から、当該熱損失防止改修等住宅又は当該熱損失防止改修等専有部分に係る熱損失防止改修工事等が完了した日から三月以内に、総務省令で定める書類を添付して、当該熱損失防止改修等住宅又は当該熱損失防止改修等専有部分につきこれらの規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。
<sup>suppl-3251-226/art-15-9/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-11</sup>
The preceding two paragraphs apply only where the person liable for the fixed assets tax relating to a dwelling with heat-loss prevention renovation, etc. or a unit with heat-loss prevention renovation, etc. has submitted, within three months from the day on which the heat-loss prevention renovation work, etc. relating to that dwelling with heat-loss prevention renovation, etc. or that unit with heat-loss prevention renovation, etc. was completed, a return to the effect that those provisions are to apply to that dwelling with heat-loss prevention renovation, etc. or that unit with heat-loss prevention renovation, etc., with the documents specified by Order of the Ministry of Internal Affairs and Communications attached.
<sup>machine translation, not official</sup>

**第十二項**  市町村長は、前項に規定する期間の経過後に同項の申告書の提出がされた場合において、当該期間内に当該申告書の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書に係る熱損失防止改修等住宅又は熱損失防止改修等専有部分につき第九項又は第十項の規定を適用することができる。
<sup>suppl-3251-226/art-15-9/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-12</sup>
Where the return under the preceding paragraph has been submitted after the lapse of the period prescribed in that paragraph, if the mayor of a municipality finds that there were unavoidable reasons for the return not having been submitted within that period, the mayor may apply paragraph (9) or (10) to the dwelling with heat-loss prevention renovation, etc. or unit with heat-loss prevention renovation, etc. relating to that return.
<sup>machine translation, not official</sup>

### 第十五条の九の二（耐震改修が行われた認定長期優良住宅等に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Certified Long-Life Quality Dwellings, etc. That Have Undergone Seismic Retrofit
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-9-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2</sup>

**第一項**  市町村は、昭和五十七年一月一日以前から所在する住宅のうち、平成二十九年四月一日から令和十三年三月三十一日までの間に政令で定める耐震改修が行われたものであつて、認定長期優良住宅（政令で定めるものに限る。以下この項から第五項までにおいて同じ。）に該当することとなつたもの（以下この項から第三項までにおいて「特定耐震基準適合住宅」という。）に対して課する固定資産税については、既にこの項の規定の適用を受けたことがある場合を除き、当該耐震改修が完了した日の属する年の翌年の一月一日（当該耐震改修が完了した日が一月一日である場合には、同日。以下この項において同じ。）を賦課期日とする年度分の固定資産税に限り、当該特定耐震基準適合住宅に係る固定資産税額（区分所有に係る特定耐震基準適合住宅（区分所有に係る家屋である特定耐震基準適合住宅をいう。以下この項において同じ。）にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る特定耐震基準適合住宅以外の特定耐震基準適合住宅（人の居住の用に供する部分以外の部分を有する特定耐震基準適合住宅その他の政令で定める特定耐震基準適合住宅に限る。）にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額とする。以下この項において「特例適用対象税額」という。）の三分の二に相当する額（当該特定耐震基準適合住宅が当該耐震改修が完了する直前に建築物の耐震改修の促進に関する法律第五条第三項第二号に規定する通行障害既存耐震不適格建築物（同法第七条第二号又は第三号に掲げる建築物であるものに限る。）であつた場合には、当該耐震改修が完了した日の属する年の翌年の一月一日を賦課期日とする年度分の固定資産税については特例適用対象税額の三分の二に相当する額とし、当該耐震改修が完了した日の属する年の翌年の一月一日を賦課期日とする年度の翌年度分の固定資産税については特例適用対象税額の二分の一に相当する額とする。）を当該特定耐震基準適合住宅に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-9-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1</sup>
With regard to the fixed assets tax imposed on a dwelling that has existed since on or before January 1, 1982, on which seismic retrofit specified by Cabinet Order was carried out during the period from April 1, 2017 to March 31, 2031, and that has come to fall under a certified long-life quality dwelling (limited to one specified by Cabinet Order; the same applies hereinafter in this paragraph through paragraph (5)) (hereinafter in this paragraph through paragraph (3) referred to as a "specified dwelling meeting seismic standards"), a municipality is to reduce, except where this paragraph has already been applied, limited to the fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed (where that day is January 1, that day; the same applies hereinafter in this paragraph), an amount equivalent to two-thirds of the fixed assets tax amount for that specified dwelling meeting seismic standards (for a specified dwelling meeting seismic standards held in unit ownership (meaning a specified dwelling meeting seismic standards that is a building held in unit ownership; the same applies hereinafter in this paragraph), the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a specified dwelling meeting seismic standards other than one held in unit ownership (limited to a specified dwelling meeting seismic standards having a part other than the part used for residence or another specified dwelling meeting seismic standards specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies; hereinafter in this paragraph referred to as the "tax amount eligible for the special measure") (where that specified dwelling meeting seismic standards was, immediately before the completion of the seismic retrofit, an existing building not meeting earthquake resistance standards that obstructs passage, as prescribed in Article 5, paragraph (3), item (ii) of the Act on Promotion of Seismic Retrofitting of Buildings (limited to a building listed in Article 7, item (ii) or (iii) of that Act), an amount equivalent to two-thirds of the tax amount eligible for the special measure for the fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed, and an amount equivalent to one-half of the tax amount eligible for the special measure for the fixed assets tax for the fiscal year following that fiscal year) from the fixed assets tax amount for that specified dwelling meeting seismic standards.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、特定耐震基準適合住宅に係る固定資産税の納税義務者から、当該特定耐震基準適合住宅に係る耐震改修が完了した日から三月以内に、総務省令で定める書類を添付して、当該特定耐震基準適合住宅につき同項の規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。
<sup>suppl-3251-226/art-15-9-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-2</sup>
Paragraph (1) applies only where the person liable for the fixed assets tax relating to a specified dwelling meeting seismic standards has submitted, within three months from the day on which the seismic retrofit of that specified dwelling meeting seismic standards was completed, a return to the effect that that paragraph is to apply to that specified dwelling meeting seismic standards, with the documents specified by Order of the Ministry of Internal Affairs and Communications attached.
<sup>machine translation, not official</sup>

**第三項**  市町村長は、前項に規定する期間の経過後に同項の申告書の提出がされた場合において、当該期間内に当該申告書の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書に係る特定耐震基準適合住宅につき第一項の規定を適用することができる。
<sup>suppl-3251-226/art-15-9-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-3</sup>
Where the return under the preceding paragraph has been submitted after the lapse of the period prescribed in that paragraph, if the mayor of a municipality finds that there were unavoidable reasons for the return not having been submitted within that period, the mayor may apply paragraph (1) to the specified dwelling meeting seismic standards relating to that return.
<sup>machine translation, not official</sup>

**第四項**  市町村は、平成二十六年四月一日以前から所在する住宅（区分所有に係る家屋以外の家屋で政令で定めるものに限る。）のうち、特定居住用部分において令和四年四月一日から令和十三年三月三十一日までの間に熱損失防止改修工事等が行われたものであつて、認定長期優良住宅に該当することとなつたもの（以下この条において「特定熱損失防止改修等住宅」という。）に対して課する固定資産税については、第一項の規定の適用がある場合又は既にこの項の規定の適用を受けたことがある場合を除き、当該熱損失防止改修工事等が完了した日の属する年の翌年の一月一日（当該熱損失防止改修工事等が完了した日が一月一日である場合には、同日。次項において同じ。）を賦課期日とする年度分の固定資産税に限り、当該特定熱損失防止改修等住宅に係る固定資産税額（特定居住用部分以外の部分を有する特定熱損失防止改修等住宅その他の政令で定める特定熱損失防止改修等住宅にあつては、この項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額に限る。）の三分の二に相当する額を当該特定熱損失防止改修等住宅に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-9-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-4</sup>
For fixed assets tax imposed on a dwelling that has existed since April 1, 2014 or earlier (limited to a house other than a building held in unit ownership, specified by Cabinet Order) in which heat-loss prevention renovation work, etc. was carried out on the specified residential part during the period from April 1, 2022 to March 31, 2031, and which has come to fall under a certified long-life quality dwelling (referred to as a "specified dwelling with heat loss prevention renovation, etc." in this Article), a municipality is to reduce, except where paragraph (1) applies or where this paragraph has already been applied, only for the fiscal year whose assessment date is January 1 of the year following the year in which the day on which the heat-loss prevention renovation work, etc. was completed falls (if the day on which the heat-loss prevention renovation work, etc. was completed is January 1, that day; the same applies in the following paragraph), an amount equivalent to two-thirds of the fixed assets tax amount for that specified dwelling with heat loss prevention renovation, etc. (in the case of a specified dwelling with heat loss prevention renovation, etc. having a part other than the specified residential part or any other specified dwelling with heat loss prevention renovation, etc. specified by Cabinet Order, limited to the amount calculated, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies) from the fixed assets tax amount for that specified dwelling with heat loss prevention renovation, etc.
<sup>machine translation, not official</sup>

**第五項**  市町村は、平成二十六年四月一日以前から所在する区分所有に係る家屋の専有部分で政令で定めるもののうち、特定居住用部分において令和四年四月一日から令和十三年三月三十一日までの間に熱損失防止改修工事等が行われたものであつて、認定長期優良住宅に該当することとなつたもの（以下この条において「特定熱損失防止改修等住宅専有部分」という。）の区分所有者が当該特定熱損失防止改修等住宅専有部分について納付する義務を負うものとされる固定資産税額については、当該区分所有に係る家屋に対して第一項若しくは次条第一項の規定の適用がある場合又は既にこの項の規定の適用を受けたことがある場合を除き、当該熱損失防止改修工事等が完了した日の属する年の翌年の一月一日を賦課期日とする年度分の固定資産税額に限り、第三百五十二条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額（特定居住用部分以外の部分を有する特定熱損失防止改修等住宅専有部分その他の政令で定める特定熱損失防止改修等住宅専有部分にあつては、この項の規定の適用を受ける部分に係る額として政令で定めるところにより算定した額に限る。）の三分の二に相当する額を同条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-9-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-5</sup>
For the fixed assets tax amount that the unit owner of an exclusively owned part (specified by Cabinet Order) of a building held in unit ownership that has existed since April 1, 2014 or earlier, in which heat-loss prevention renovation work, etc. was carried out on the specified residential part during the period from April 1, 2022 to March 31, 2031, and which has come to fall under a certified long-life quality dwelling (referred to as an "exclusively owned part of a specified dwelling with heat loss prevention renovation, etc." in this Article), is deemed to be obliged to pay in respect of that exclusively owned part of a specified dwelling with heat loss prevention renovation, etc., a municipality is to reduce, except where paragraph (1) of this Article or paragraph (1) of the following Article applies to that building held in unit ownership or where this paragraph has already been applied, only for the fixed assets tax amount for the fiscal year whose assessment date is January 1 of the year following the year in which the day on which the heat-loss prevention renovation work, etc. was completed falls, an amount equivalent to two-thirds of the fixed assets tax amount that the unit owner is deemed to be obliged to pay under Article 352, paragraph (1) or (2) (in the case of an exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. having a part other than the specified residential part or any other exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. specified by Cabinet Order, limited to the amount calculated, as provided by Cabinet Order, as the amount for the part to which this paragraph applies) from the fixed assets tax amount that the unit owner is deemed to be obliged to pay under paragraph (1) or (2) of that Article.
<sup>machine translation, not official</sup>

**第六項**  前二項の規定は、特定熱損失防止改修等住宅又は特定熱損失防止改修等住宅専有部分に係る固定資産税の納税義務者から、当該特定熱損失防止改修等住宅又は当該特定熱損失防止改修等住宅専有部分に係る熱損失防止改修工事等が完了した日から三月以内に、総務省令で定める書類を添付して、当該特定熱損失防止改修等住宅又は当該特定熱損失防止改修等住宅専有部分につきこれらの規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。
<sup>suppl-3251-226/art-15-9-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-6</sup>
The preceding two paragraphs apply only where, within three months from the day on which the heat-loss prevention renovation work, etc. for the specified dwelling with heat loss prevention renovation, etc. or the exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. was completed, a return to the effect that those provisions should apply to that specified dwelling with heat loss prevention renovation, etc. or that exclusively owned part of a specified dwelling with heat loss prevention renovation, etc., with the documents specified by Order of the Ministry of Internal Affairs and Communications attached, has been filed by the person liable for fixed assets tax on the specified dwelling with heat loss prevention renovation, etc. or the exclusively owned part of a specified dwelling with heat loss prevention renovation, etc.
<sup>machine translation, not official</sup>

**第七項**  市町村長は、前項に規定する期間の経過後に同項の申告書の提出がされた場合において、当該期間内に当該申告書の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書に係る特定熱損失防止改修等住宅又は特定熱損失防止改修等住宅専有部分につき第四項又は第五項の規定を適用することができる。
<sup>suppl-3251-226/art-15-9-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-7</sup>
Where a return under the preceding paragraph is filed after the period prescribed in the preceding paragraph has elapsed, and the mayor of the municipality finds that there were unavoidable grounds for the return not having been filed within that period, the mayor may apply paragraph (4) or (5) to the specified dwelling with heat loss prevention renovation, etc. or the exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. to which the return pertains.
<sup>machine translation, not official</sup>

### 第十五条の九の三（大規模の修繕等が行われたマンションに対する固定資産税の減額） — Reduction of Fixed Assets Tax on Condominiums Where Large-Scale Repairs, etc. Have Been Carried Out
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-9-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3</sup>

**第一項**  市町村は、新築された日から二十年以上を経過したマンション（マンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第一号に規定するマンションであつて、人の居住の用に供する専有部分のうち政令で定める専有部分を有するものをいう。以下この項において同じ。）のうち、同法第五条の二第一項の規定による助言若しくは指導を受けた管理者等（同項に規定する管理組合の管理者等をいう。第三項及び第四項において同じ。）に係るマンション又は同法第五条の二十第一項に規定する管理計画認定マンションで政令で定めるものであつて、令和五年四月一日から令和九年三月三十一日までの間にマンションの建物の外壁について行う修繕又は模様替を含む大規模な工事で総務省令で定めるものが行われたもの（当該工事が行われた棟に限る。以下この条において「特定マンション」という。）に係る区分所有に係る家屋に対して課する固定資産税については、附則第十五条の九第一項若しくは前条第一項の規定の適用がある場合又は当該特定マンションが既にこの項の規定の適用を受けたことがある場合を除き、当該工事が完了した日の属する年の翌年の一月一日（当該工事が完了した日が一月一日である場合には、同日）を賦課期日とする年度分の固定資産税に限り、当該特定マンションに係る区分所有に係る家屋に係る固定資産税額（この項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とする。）の三分の一を参酌して六分の一以上二分の一以下の範囲内において市町村の条例で定める割合に相当する額を当該特定マンションに係る区分所有に係る家屋に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-9-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-1</sup>
For fixed assets tax imposed on the building held in unit ownership pertaining to a condominium for which 20 years or more have elapsed since it was newly built (meaning a condominium prescribed in Article 2, item (i) of the Act on Advancement of Proper Condominium Management (Act No. 149 of 2000) that has exclusively-owned areas, among those used for human habitation, specified by Cabinet Order; the same applies hereinafter in this paragraph) and which is either a condominium pertaining to a manager, etc. who has received advice or guidance under Article 5-2, paragraph (1) of that Act (meaning the manager, etc. of the management association prescribed in that paragraph; the same applies in paragraphs (3) and (4)) or a certified management plan condominium prescribed in Article 5-20, paragraph (1) of that Act that is specified by Cabinet Order, and in which large-scale work specified by Order of the Ministry of Internal Affairs and Communications, including repair or remodeling of the exterior walls of the condominium building, was carried out during the period from April 1, 2023 to March 31, 2027 (limited to the building in which the work was carried out; referred to as a "specified condominium" in this Article), a municipality is to reduce, except where Article 15-9, paragraph (1) of the Supplementary Provisions or paragraph (1) of the preceding Article applies or where the specified condominium has already been subject to the application of this paragraph, only for the fiscal year whose assessment date is January 1 of the year following the year in which the day on which the work was completed falls (if the day on which the work was completed is January 1, that day), an amount equivalent to a ratio, determined by a Municipal Ordinance within the range of not less than one-sixth and not more than one-half, having regard to one-third, of the fixed assets tax amount for the building held in unit ownership pertaining to that specified condominium (being the sum total of the amounts calculated for each unit owner, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies) from the fixed assets tax amount for the building held in unit ownership pertaining to that specified condominium.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、特定マンションに係る区分所有に係る家屋に係る固定資産税の納税義務者から、当該特定マンションに係る同項に規定する工事が完了した日から三月以内に、総務省令で定める書類を添付して、当該特定マンションに係る区分所有に係る家屋につき同項の規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。
<sup>suppl-3251-226/art-15-9-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-2</sup>
The preceding paragraph applies only where, within three months from the day on which the work prescribed in that paragraph pertaining to the specified condominium was completed, a return to the effect that that paragraph should apply to the building held in unit ownership pertaining to that specified condominium, with the documents specified by Order of the Ministry of Internal Affairs and Communications attached, has been filed by the person liable for fixed assets tax on the building held in unit ownership pertaining to that specified condominium.
<sup>machine translation, not official</sup>

**第三項**  市町村長は、特定マンションに係る区分所有に係る家屋については、前項の申告書の提出がなかつた場合においても、管理者等から同項に規定する期間内に同項の書類の提出がされ、かつ、当該特定マンションが第一項に規定する要件に該当すると認められるときは、前項の規定にかかわらず、第一項の規定を適用することができる。
<sup>suppl-3251-226/art-15-9-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-3</sup>
With regard to a building held in unit ownership pertaining to a specified condominium, even where the return under the preceding paragraph has not been filed, if the manager, etc. has submitted the documents referred to in that paragraph within the period prescribed in that paragraph and the specified condominium is found to satisfy the requirements prescribed in paragraph (1), the mayor of the municipality may apply paragraph (1) notwithstanding the preceding paragraph.
<sup>machine translation, not official</sup>

**第四項**  市町村長は、第二項に規定する期間の経過後に同項の納税義務者から同項の申告書の提出がされた場合又は当該期間の経過後に管理者等から同項の書類の提出がされた場合において、当該期間内に当該申告書又は当該書類の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書又は当該書類に係る特定マンションに係る区分所有に係る家屋につき第一項の規定を適用することができる。
<sup>suppl-3251-226/art-15-9-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-4</sup>
Where the return is filed by the person liable for tax referred to in paragraph (2) after the period prescribed in that paragraph has elapsed, or where the documents referred to in that paragraph are submitted by the manager, etc. after that period has elapsed, and the mayor of the municipality finds that there were unavoidable grounds for the return or those documents not having been filed or submitted within that period, the mayor may apply paragraph (1) to the building held in unit ownership pertaining to the specified condominium to which that return or those documents pertain.
<sup>machine translation, not official</sup>

### 第十五条の十（耐震改修が行われた要安全確認計画記載建築物等に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Buildings Specified in Plans Requiring Safety Confirmation, etc. for Which Seismic Retrofit Has Been Carried Out
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10</sup>

**第一項**  市町村は、建築物の耐震改修の促進に関する法律第七条に規定する要安全確認計画記載建築物又は同法附則第三条第一項に規定する要緊急安全確認大規模建築物に該当する家屋（同法第七条又は同項の規定による報告があつたものに限り、同法第八条第一項（同法附則第三条第三項において準用する場合を含む。）の規定による命令又は同法第十二条第二項（同法附則第三条第三項において準用する場合を含む。）の規定による指示の対象となつたものを除く。）のうち平成二十六年四月一日から令和十一年三月三十一日までの間に政府の補助で総務省令で定めるものを受けて耐震改修が行われたもので耐震基準に適合することにつき総務省令で定めるところにより証明がされたもの（以下この条において「耐震基準適合家屋」という。）に対して課する固定資産税については、当該耐震改修が完了した日の属する年の翌年の一月一日（当該耐震改修が完了した日が一月一日である場合には、同日）を賦課期日とする年度から二年度分の固定資産税に限り、当該耐震基準適合家屋に係る固定資産税額（区分所有に係る耐震基準適合家屋にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額（当該額が当該部分に係る当該耐震改修に要した費用の額として各区分所有者ごとに政令で定めるところにより算定した額の百分の五に相当する額を超える場合には、当該百分の五に相当する額）の合算額とし、区分所有に係る耐震基準適合家屋以外の耐震基準適合家屋にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額（当該額が当該耐震改修に要した費用の額として政令で定めるところにより算定した額の百分の五に相当する額を超える場合には、当該百分の五に相当する額）とする。）の二分の一に相当する額を当該耐震基準適合家屋に係る固定資産税額から減額するものとする。
<sup>suppl-3251-226/art-15-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10/par-1</sup>
For fixed assets tax imposed on a house falling under a building specified in a plan requiring safety confirmation prescribed in Article 7 of the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 123 of 1995) or a large-scale building requiring urgent safety confirmation prescribed in Article 3, paragraph (1) of the Supplementary Provisions of that Act (limited to one for which a report under Article 7 or Article 3, paragraph (1) of the Supplementary Provisions of that Act has been made, and excluding one that has become subject to an order under Article 8, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 3, paragraph (3) of the Supplementary Provisions of that Act) or an instruction under Article 12, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 3, paragraph (3) of the Supplementary Provisions of that Act)), in which seismic retrofit was carried out during the period from April 1, 2014 to March 31, 2029 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications, and for which a certification of conformity with earthquake resistance standards has been issued as provided by Order of the Ministry of Internal Affairs and Communications (referred to as a "building meeting earthquake resistance standards" in this Article), a municipality is to reduce, only for two fiscal years beginning with the fiscal year whose assessment date is January 1 of the year following the year in which the day on which that seismic retrofit was completed falls (if the day on which that seismic retrofit was completed is January 1, that day), an amount equivalent to one-half of the fixed assets tax amount for that building meeting earthquake resistance standards (in the case of a building meeting earthquake resistance standards held in unit ownership, the sum total of the amounts calculated for each unit owner, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies (where that amount exceeds an amount equivalent to five percent of the amount of the costs required for that seismic retrofit for that part, calculated for each unit owner as provided by Cabinet Order, an amount equivalent to that five percent); and in the case of a building meeting earthquake resistance standards other than one held in unit ownership, the amount calculated, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies (where that amount exceeds an amount equivalent to five percent of the amount of the costs required for that seismic retrofit, calculated as provided by Cabinet Order, an amount equivalent to that five percent)) from the fixed assets tax amount for that building meeting earthquake resistance standards.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、耐震基準適合家屋に係る固定資産税の納税義務者から、当該耐震基準適合家屋に係る耐震改修が完了した日から三月以内に、当該市町村の条例で定めるところにより、当該耐震基準適合家屋につき同項の規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。
<sup>suppl-3251-226/art-15-10/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10/par-2</sup>
The preceding paragraph applies only where, within three months from the day on which the seismic retrofit of the building meeting earthquake resistance standards was completed, a return to the effect that that paragraph should apply to that building meeting earthquake resistance standards, as provided by the Municipal Ordinance of the municipality, has been filed by the person liable for fixed assets tax on that building meeting earthquake resistance standards.
<sup>machine translation, not official</sup>

**第三項**  市町村長は、前項に規定する期間の経過後に同項の申告書の提出がされた場合において、当該期間内に当該申告書の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書に係る耐震基準適合家屋につき第一項の規定を適用することができる。
<sup>suppl-3251-226/art-15-10/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10/par-3</sup>
Where a return under the preceding paragraph is filed after the period prescribed in the preceding paragraph has elapsed, and the mayor of the municipality finds that there were unavoidable grounds for the return not having been filed within that period, the mayor may apply paragraph (1) to the building meeting earthquake resistance standards to which the return pertains.
<sup>machine translation, not official</sup>

### 第十五条の十一（利便性等向上改修工事が行われた改修特別特定建築物に対する固定資産税及び都市計画税の減額） — Reduction of Fixed Assets Tax and City Planning Tax on Renovated Specified Buildings for Special Use Where Convenience Improvement Works, etc. Have Been Carried Out
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11</sup>

**第一項**  市町村は、高齢者、障害者等の移動等の円滑化の促進に関する法律第二条第十九号に規定する特別特定建築物（同法第十四条第三項の条例で定める同法第二条第十八号に規定する特定建築物を含む。）に該当する家屋のうち、令和八年四月一日から令和十一年三月三十一日までの間に政府の補助で総務省令で定めるものを受けて利便性等向上改修工事（同条第一号に規定する高齢者、障害者等の当該家屋の利用上の利便性及び安全性の向上を目的とした修繕又は模様替をいう。以下この項及び次項において同じ。）が行われたものであつて、当該利便性等向上改修工事に係る部分が同法第十四条第一項に規定する建築物移動等円滑化基準（同条第三項の条例で付加した事項を含む。）又は同法第十七条第三項第一号に規定する同法第二条第二十号に規定する建築物特定施設の構造及び配置に関する基準に適合することにつき総務省令で定めるところにより証明がされたもの（総務省令で定めるものを除く。以下この条において「改修特別特定建築物」という。）に対して課する固定資産税又は都市計画税については、当該利便性等向上改修工事が完了した日の属する年の翌年の一月一日（当該利便性等向上改修工事が完了した日が一月一日である場合には、同日）を賦課期日とする年度から二年度分の固定資産税又は都市計画税に限り、当該改修特別特定建築物に係る固定資産税額又は都市計画税額（当該額が当該利便性等向上改修工事に要した費用の額の百分の五に相当する額を超える場合には、当該百分の五に相当する額）の三分の一を参酌して六分の一以上二分の一以下の範囲内において市町村の条例で定める割合に相当する額を当該改修特別特定建築物に係る固定資産税額又は都市計画税額から減額するものとする。
<sup>suppl-3251-226/art-15-11/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11/par-1</sup>
For fixed assets tax or city planning tax imposed on a house falling under a specified building for special use prescribed in Article 2, item (xix) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (Act No. 91 of 2006) (including a specified building prescribed in item (xviii) of that Article that is specified by the Prefectural or Municipal Ordinance under Article 14, paragraph (3) of that Act), in which convenience improvement works, etc. (meaning repair or remodeling aimed at improving convenience and safety in the use of the house by elderly persons, disabled persons, etc. prescribed in item (i) of that Article; the same applies hereinafter in this paragraph and the following paragraph) were carried out during the period from April 1, 2026 to March 31, 2029 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications, and for which a certification has been issued, as provided by Order of the Ministry of Internal Affairs and Communications, that the part pertaining to those convenience improvement works, etc. conforms to the standards for smooth transportation, etc. in buildings prescribed in Article 14, paragraph (1) of that Act (including matters added by the Prefectural or Municipal Ordinance under paragraph (3) of that Article) or to the standards concerning the structure and arrangement of specified facilities of buildings prescribed in Article 2, item (xx) of that Act, as prescribed in Article 17, paragraph (3), item (i) of that Act (excluding those specified by Order of the Ministry of Internal Affairs and Communications; referred to as a "renovated specified building for special use" in this Article), a municipality is to reduce, only for two fiscal years beginning with the fiscal year whose assessment date is January 1 of the year following the year in which the day on which those convenience improvement works, etc. were completed falls (if the day on which those convenience improvement works, etc. were completed is January 1, that day), an amount equivalent to a ratio, determined by a Municipal Ordinance within the range of not less than one-sixth and not more than one-half, having regard to one-third, of the fixed assets tax amount or city planning tax amount for that renovated specified building for special use (where that amount exceeds an amount equivalent to five percent of the amount of the costs required for those convenience improvement works, etc., an amount equivalent to that five percent) from the fixed assets tax amount or city planning tax amount for that renovated specified building for special use.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、改修特別特定建築物に係る固定資産税又は都市計画税の納税義務者から、当該改修特別特定建築物に係る利便性等向上改修工事が完了した日から三月以内に、当該市町村の条例で定めるところにより、当該改修特別特定建築物につき同項の規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。
<sup>suppl-3251-226/art-15-11/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11/par-2</sup>
The preceding paragraph applies only where, within three months from the day on which the convenience improvement works, etc. for the renovated specified building for special use were completed, a return to the effect that that paragraph should apply to that renovated specified building for special use, as provided by the Municipal Ordinance of the municipality, has been filed by the person liable for fixed assets tax or city planning tax on that renovated specified building for special use.
<sup>machine translation, not official</sup>

**第三項**  市町村長は、前項に規定する期間の経過後に同項の申告書の提出がされた場合において、当該期間内に当該申告書の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書に係る改修特別特定建築物につき第一項の規定を適用することができる。
<sup>suppl-3251-226/art-15-11/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11/par-3</sup>
Where a return under the preceding paragraph is filed after the period prescribed in the preceding paragraph has elapsed, and the mayor of the municipality finds that there were unavoidable grounds for the return not having been filed within that period, the mayor may apply paragraph (1) to the renovated specified building for special use to which the return pertains.
<sup>machine translation, not official</sup>

### 第十五条の十二（附則第十五条の六から前条までの規定の適用を受ける家屋に関する読替え） — Reading Replacement for Houses Subject to Article 15-6 through the Preceding Article of the Supplementary Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-15-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-12</sup>

**第一項**  附則第十五条の六から前条までの規定の適用を受ける家屋について第三百五十二条の三の規定の適用がある場合における同条の規定の適用については、同条中「固定資産税額の」とあるのは、「固定資産税額（附則第十五条の六から第十五条の十一までの規定の適用を受ける家屋にあつては、これらの規定の適用後の額。以下この条において同じ。）の」とする。
<sup>suppl-3251-226/art-15-12/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-12/par-1</sup>
Where Article 352-3 applies to a house subject to the provisions of Article 15-6 of the Supplementary Provisions through the preceding Article, with regard to the application of Article 352-3, in Article 352-3, "of the fixed assets tax amount" is deemed to be replaced with "of the fixed assets tax amount (for a house subject to the provisions of Articles 15-6 through 15-11 of the Supplementary Provisions, the amount after application of those provisions; the same applies hereinafter in this Article)".
<sup>machine translation, not official</sup>

**第二項**  前条の規定の適用を受ける家屋について第七百二条の四の二の規定の適用がある場合における同条の規定の適用については、同条中「都市計画税額の」とあるのは、「都市計画税額（附則第十五条の十一の規定の適用を受ける家屋にあつては、同条の規定の適用後の額。以下この条において同じ。）の」とする。
<sup>suppl-3251-226/art-15-12/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-12/par-2</sup>
Where Article 702-4-2 applies to a house subject to the provisions of the preceding Article, with regard to the application of Article 702-4-2, in Article 702-4-2, "of the city planning tax amount" is deemed to be replaced with "of the city planning tax amount (for a house subject to the provisions of Article 15-11 of the Supplementary Provisions, the amount after application of that Article; the same applies hereinafter in this Article)".
<sup>machine translation, not official</sup>

### 第十六条（固定資産税の税額に係る課税明細書の記載事項の特例） — Special Provisions on Matters to Be Stated in the Tax Details Statement for the Amount of Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-16 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16</sup>

**第一項**  市町村は、第三百六十四条第三項若しくは第四項又は附則第十五条の四に定めるもののほか、附則第十五条の六から第十五条の十一までの規定の適用を受ける土地又は家屋については、これらの規定により減額する税額を固定資産税の課税明細書に記載しなければならない。
<sup>suppl-3251-226/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16/par-1</sup>
In addition to what is provided for in Article 364, paragraph (3) or (4) or Article 15-4 of the Supplementary Provisions, with regard to land or a house subject to the provisions of Articles 15-6 through 15-11 of the Supplementary Provisions, a municipality must state in the tax details statement for fixed assets tax the amount of tax reduced under those provisions.
<sup>machine translation, not official</sup>

### 第十六条の二（令和二年七月豪雨に係る被災住宅用地等に対する固定資産税及び都市計画税の特例） — Special Provisions on Fixed Assets Tax and City Planning Tax on Disaster-Stricken Residential Land, etc. Pertaining to the Heavy Rain of July 2020
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-16-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2</sup>

**第一項**  令和二年七月豪雨により滅失し、又は損壊した家屋の敷地の用に供されていた土地で令和二年度分の固定資産税について第三百四十九条の三の二の規定の適用を受けたもの（以下この条において「被災住宅用地」という。）のうち、令和七年度又は令和八年度に係る賦課期日において家屋又は構築物の敷地の用に供されている土地以外の土地の全部又は一部で令和二年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第五項及び第六項において「被災住宅用地の所有者等」という。）が所有するものに対して課する令和七年度分又は令和八年度分の固定資産税又は都市計画税については、当該土地を令和七年度又は令和八年度に係る賦課期日において第三百四十九条の三の二第一項に規定する住宅用地（以下この項及び第三項において「住宅用地」という。）として使用することができないと市町村長が認める場合に限り、当該土地を住宅用地とみなして、この法律の規定（同条第二項各号及び第三百八十四条の規定を除く。）を適用する。この場合において、第三百四十九条の三の二第二項中「住宅用地のうち、次の各号に掲げる区分に応じ、当該各号に定める住宅用地に該当するもの」とあるのは、「附則第十六条の二第一項の規定により住宅用地とみなされた土地のうち政令で定めるもの」とする。
<sup>suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-1</sup>
Among land that was used as the site of a house destroyed or damaged by the Heavy Rain of July 2020 and that was subject to the application of Article 349-3-2 for fixed assets tax for fiscal year 2020 (referred to as "disaster-stricken residential land" in this Article), for fixed assets tax or city planning tax for fiscal year 2025 or fiscal year 2026 imposed on all or part of the land, other than land used as the site of a house or structure on the assessment date for fiscal year 2025 or fiscal year 2026, that is owned by the owner of that disaster-stricken residential land as of the assessment date for fiscal year 2020 or any other person specified by Cabinet Order (referred to as an "owner, etc. of disaster-stricken residential land" in paragraphs (5) and (6)), only where the mayor of the municipality finds that the land cannot be used, on the assessment date for fiscal year 2025 or fiscal year 2026, as the residential land prescribed in Article 349-3-2, paragraph (1) (referred to as "residential land" in this paragraph and paragraph (3)), the provisions of this Act (excluding the items of Article 349-3-2, paragraph (2) and Article 384) apply deeming that land to be residential land. In this case, in Article 349-3-2, paragraph (2), "those among residential land that fall under the residential land prescribed in the relevant item, according to the categories set forth in the following items" is deemed to be replaced with "those specified by Cabinet Order among the land deemed to be residential land pursuant to Article 16-2, paragraph (1) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第二項**  令和二年度に係る賦課期日において被災住宅用地を所有し、又はその共有持分を有していた者その他の政令で定める者（以下この項及び第五項において「被災住宅用地の共有者等」という。）が、令和七年度又は令和八年度に係る賦課期日において、当該被災住宅用地の全部若しくは一部を所有し、又はその全部若しくは一部について共有持分を有している場合（前項の規定の適用がある場合を除く。）には、令和七年度又は令和八年度に係る賦課期日において当該被災住宅用地の共有者等が所有し、又は共有持分を有している当該被災住宅用地の全部又は一部のうち政令で定めるもの（第七項において「特定被災住宅用地」という。）で家屋又は構築物の敷地の用に供されている土地以外の土地に対して課する令和七年度分又は令和八年度分の固定資産税又は都市計画税については、前項の規定を準用する。この場合において、同項中「附則第十六条の二第一項」とあるのは、「附則第十六条の二第二項において準用する同条第一項」と読み替えるものとする。
<sup>suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-2</sup>
Where a person who owned, or held a share of co-ownership in, disaster-stricken residential land as of the assessment date for fiscal year 2020 or any other person specified by Cabinet Order (referred to as a "co-owner, etc. of disaster-stricken residential land" in this paragraph and paragraph (5)) owns all or part of that disaster-stricken residential land, or holds a share of co-ownership in all or part of it, as of the assessment date for fiscal year 2025 or fiscal year 2026 (excluding cases where the preceding paragraph applies), the provisions of the preceding paragraph apply mutatis mutandis to fixed assets tax or city planning tax for fiscal year 2025 or fiscal year 2026 imposed on land, other than land used as the site of a house or structure, among all or part of that disaster-stricken residential land that is owned by, or in which a share of co-ownership is held by, the co-owner, etc. of disaster-stricken residential land as of the assessment date for fiscal year 2025 or fiscal year 2026 and that is specified by Cabinet Order (referred to as "specified disaster-stricken residential land" in paragraph (7)). In this case, in that paragraph, "Article 16-2, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 16-2, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 16-2, paragraph (2) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第三項**  令和二年七月豪雨により滅失し、又は損壊した区分所有に係る家屋（以下この項及び次項において「被災区分所有家屋」という。）の敷地の用に供されていた土地で令和二年度分の固定資産税について第三百五十二条の二第一項の規定の適用を受けたもの（令和二年七月三日以後に分割された土地を除く。以下この項及び第八項において「被災共用土地」という。）に対して課する令和七年度分又は令和八年度分の固定資産税については、当該被災共用土地に係る納税義務者（当該被災共用土地に係る被災区分所有家屋に係る一の専有部分（建物の区分所有等に関する法律第二条第三項に規定する専有部分をいう。次項において同じ。）で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該被災共用土地に係る一の納税義務者であるものとする。以下この項において「被災共用土地納税義務者」という。）は、第十条の二第一項の規定にかかわらず、当該被災共用土地に係る固定資産税額を当該被災共用土地に係る各被災共用土地納税義務者の当該被災共用土地に係る持分の割合（当該被災共用土地が第一項（前項において準用する場合を含む。）の規定により住宅用地とみなされる部分及び住宅用地とみなされる部分以外の部分を併せ有する土地である場合その他の総務省令で定める場合には、総務省令で定めるところにより当該持分の割合を補正した割合）により按分した額を、当該各被災共用土地納税義務者の当該被災共用土地に係る固定資産税として納付する義務を負う。
<sup>suppl-3251-226/art-16-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-3</sup>
For fixed assets tax for fiscal year 2025 or fiscal year 2026 imposed on land that was used as the site of a building held in unit ownership destroyed or damaged by the Heavy Rain of July 2020 (referred to as a "disaster-stricken building under unit ownership" in this paragraph and the following paragraph) and that was subject to the application of Article 352-2, paragraph (1) for fixed assets tax for fiscal year 2020 (excluding land divided on or after July 3, 2020; referred to as "disaster-stricken common land" in this paragraph and paragraph (8)), each person liable for tax for that disaster-stricken common land (where there was one exclusively-owned area (meaning the exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership (Act No. 69 of 1962); the same applies in the following paragraph) pertaining to the disaster-stricken building under unit ownership pertaining to that disaster-stricken common land that was co-owned by two or more persons, those two or more persons are deemed to be one person liable for tax for that disaster-stricken common land; referred to as a "person liable for tax for disaster-stricken common land" in this paragraph) is, notwithstanding Article 10-2, paragraph (1), obliged to pay, as the fixed assets tax for that disaster-stricken common land of each person liable for tax for disaster-stricken common land, the amount obtained by apportioning the fixed assets tax amount for that disaster-stricken common land by the ratio of the share in that disaster-stricken common land of each person liable for tax for disaster-stricken common land (in the case where that disaster-stricken common land is land having both a part deemed to be residential land pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph) and a part other than the part deemed to be residential land, or in any other case specified by Order of the Ministry of Internal Affairs and Communications, the ratio obtained by adjusting the ratio of that share as provided by Order of the Ministry of Internal Affairs and Communications).
<sup>machine translation, not official</sup>

**第四項**  被災区分所有家屋の敷地の用に供されていた土地で令和二年度分の固定資産税について第三百五十二条の二第五項の規定の適用を受けたもの（令和二年七月三日以後に分割された土地を除く。以下この項及び第九項において「特定被災共用土地」という。）に対して課する令和七年度分又は令和八年度分の固定資産税については、当該特定被災共用土地に係る納税義務者（当該特定被災共用土地に係る被災区分所有家屋に係る一の専有部分で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該特定被災共用土地に係る一の納税義務者であるものとする。以下この項において「特定被災共用土地納税義務者」という。）全員の合意により前項の規定により按分する場合に用いられる割合に準じて定めた割合により当該特定被災共用土地に係る固定資産税額を按分することを、当該市町村の条例で定めるところにより、市町村長に申し出た場合において、市町村長が同項の規定による按分の方法を参酌し、当該割合により按分することが適当であると認めたときは、当該特定被災共用土地に係る各特定被災共用土地納税義務者は、第十条の二第一項の規定にかかわらず、当該特定被災共用土地に係る固定資産税額を当該割合により按分した額を、当該各特定被災共用土地納税義務者の当該特定被災共用土地に係る固定資産税として納付する義務を負う。
<sup>suppl-3251-226/art-16-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-4</sup>
For fixed assets tax for fiscal year 2025 or fiscal year 2026 imposed on land that was used as the site of a disaster-stricken building under unit ownership and that was subject to the application of Article 352-2, paragraph (5) for fixed assets tax for fiscal year 2020 (excluding land divided on or after July 3, 2020; referred to as "specified disaster-stricken common land" in this paragraph and paragraph (9)), where all of the persons liable for tax for that specified disaster-stricken common land (where there was one exclusively-owned area pertaining to the disaster-stricken building under unit ownership pertaining to that specified disaster-stricken common land that was co-owned by two or more persons, those two or more persons are deemed to be one person liable for tax for that specified disaster-stricken common land; referred to as "taxpayers for specified disaster-stricken common land" in this paragraph) have applied to the mayor of the municipality, as provided by the Municipal Ordinance of the municipality, by their agreement, to apportion the fixed assets tax amount for that specified disaster-stricken common land by a ratio determined in conformity with the ratio used for apportionment under the preceding paragraph, and the mayor of the municipality, having regard to the method of apportionment under that paragraph, finds it appropriate to apportion by that ratio, each person liable for tax for specified disaster-stricken common land for that specified disaster-stricken common land is, notwithstanding Article 10-2, paragraph (1), obliged to pay the amount obtained by apportioning the fixed assets tax amount for that specified disaster-stricken common land by that ratio as the fixed assets tax for that specified disaster-stricken common land of each person liable for tax for specified disaster-stricken common land.
<sup>machine translation, not official</sup>

**第五項**  市町村長は、被災住宅用地の所有者等又は被災住宅用地の共有者等が第一項又は第二項の規定の適用を受けようとする場合には、これらの者に、当該市町村の条例で定めるところにより、その旨を申告させることができる。
<sup>suppl-3251-226/art-16-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-5</sup>
Where an owner, etc. of disaster-stricken residential land or a co-owner, etc. of disaster-stricken residential land seeks to be subject to the application of paragraph (1) or (2), the mayor of the municipality may have them file a return to that effect, as provided by the Municipal Ordinance of the municipality.
<sup>machine translation, not official</sup>

**第六項**  第三百四十三条第七項に規定する仮換地等（令和二年一月二日以後に使用し、又は収益することができることとなつたものに限る。以下この項から第九項までにおいて「特定仮換地等」という。）に対応する従前の土地の全部又は一部が被災住宅用地である場合において、令和七年度分又は令和八年度分の固定資産税について同条第七項の規定により当該被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている被災住宅用地の所有者等をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和七年度分又は令和八年度分の固定資産税又は都市計画税については、当該特定仮換地等のうち、従前の土地のうちの被災住宅用地に相当する土地を被災住宅用地とみなして、第一項及び前項の規定を適用する。この場合において、第一項中「土地以外の土地の全部又は一部で令和二年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第五項及び第六項において「被災住宅用地の所有者等」という。）が所有するもの」とあるのは「土地以外の土地」と、「附則第十六条の二第一項」とあるのは「附則第十六条の二第六項の規定により読み替えて適用される同条第一項」と、前項中「被災住宅用地の所有者等又は被災住宅用地の共有者等が第一項又は第二項」とあるのは「次項に規定する特定仮換地等に対応する従前の土地の所有者である同項に規定する被災住宅用地の所有者等が同項の規定により読み替えて適用される第一項」とする。
<sup>suppl-3251-226/art-16-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-6</sup>
Where all or part of the former land corresponding to provisional replotting land, etc. prescribed in Article 343, paragraph (7) (limited to that which has become usable or profitable on or after January 2, 2020; referred to as "specified provisional replotting land, etc." in this paragraph through paragraph (9)) is disaster-stricken residential land, and, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026, the owner, etc. of disaster-stricken residential land who is registered or recorded as the owner of that disaster-stricken residential land in the register or the supplementary land tax ledger is deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., then, with regard to fixed assets tax or city planning tax for fiscal year 2025 or fiscal year 2026 imposed on that specified provisional replotting land, etc., paragraph (1) and the preceding paragraph apply, deeming the land corresponding to the disaster-stricken residential land among the former land, out of that specified provisional replotting land, etc., to be disaster-stricken residential land. In this case, in paragraph (1), "all or part of the land, other than land used as the site of a house or structure on the assessment date for fiscal year 2025 or fiscal year 2026, that is owned by the owner of that disaster-stricken residential land as of the assessment date for fiscal year 2020 or any other person specified by Cabinet Order (referred to as an "owner, etc. of disaster-stricken residential land" in paragraphs (5) and (6))" is deemed to be replaced with "land other than land used as the site of a house or structure on the assessment date for fiscal year 2025 or fiscal year 2026", "Article 16-2, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 16-2, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 16-2, paragraph (6) of the Supplementary Provisions", and in the preceding paragraph, "the owner, etc. of disaster-stricken residential land or a co-owner, etc. of disaster-stricken residential land seeks to be subject to the application of paragraph (1) or (2)" is deemed to be replaced with "the owner of the former land corresponding to the specified provisional replotting land, etc. prescribed in the following paragraph, being the owner, etc. of disaster-stricken residential land prescribed in that paragraph, seeks to be subject to the application of paragraph (1) as applied with terms replaced pursuant to that paragraph".
<sup>machine translation, not official</sup>

**第七項**  特定仮換地等に対応する従前の土地の全部又は一部が特定被災住宅用地である場合において、令和七年度分又は令和八年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和七年度分又は令和八年度分の固定資産税又は都市計画税については、前項の規定を準用する。この場合において、同項中「従前の土地のうちの被災住宅用地に相当する土地」とあるのは「従前の土地のうちの第二項に規定する特定被災住宅用地に相当する土地」と、「附則第十六条の二第六項」とあるのは「附則第十六条の二第七項において準用する同条第六項」と、「次項」とあるのは「第七項において準用する次項」と、「である同項に規定する被災住宅用地の所有者等」とあるのは「又は共有者である被災住宅用地の共有者等」と読み替えるものとする。
<sup>suppl-3251-226/art-16-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-7</sup>
Where all or part of the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken residential land, and, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026, the person who is registered or recorded as the owner of that specified disaster-stricken residential land in the register or the supplementary land tax ledger is deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., the provisions of the preceding paragraph apply mutatis mutandis to fixed assets tax or city planning tax for fiscal year 2025 or fiscal year 2026 imposed on that specified provisional replotting land, etc. In this case, in that paragraph, "the land corresponding to the disaster-stricken residential land among the former land" is deemed to be replaced with "the land corresponding to the specified disaster-stricken residential land prescribed in paragraph (2) among the former land", "Article 16-2, paragraph (6) of the Supplementary Provisions" is deemed to be replaced with "Article 16-2, paragraph (6) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 16-2, paragraph (7) of the Supplementary Provisions", "the following paragraph" is deemed to be replaced with "the following paragraph as applied mutatis mutandis pursuant to paragraph (7)", and "being the owner, etc. of disaster-stricken residential land prescribed in that paragraph" is deemed to be replaced with "or co-owner, being the co-owner, etc. of disaster-stricken residential land".
<sup>machine translation, not official</sup>

**第八項**  特定仮換地等に対応する従前の土地が被災共用土地である場合において、令和七年度分又は令和八年度分の固定資産税について第三百四十三条第七項の規定により当該被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和七年度分又は令和八年度分の固定資産税については、当該特定仮換地等を被災共用土地とみなして、第三項の規定を適用する。この場合において、同項中「被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る被災区分所有家屋」と、「被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」と、「被災共用土地に係る持分の割合」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る持分の割合」と、「第一項（前項において準用する場合を含む。）」とあるのは「第六項（第七項において準用する場合を含む。）の規定により読み替えて適用される第一項」とする。
<sup>suppl-3251-226/art-16-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-8</sup>
Where the former land corresponding to specified provisional replotting land, etc. is disaster-stricken common land, and, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026, the person who is registered or recorded as the owner of that disaster-stricken common land in the register or the supplementary land tax ledger is deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., then, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026 imposed on that specified provisional replotting land, etc., paragraph (3) applies, deeming that specified provisional replotting land, etc. to be disaster-stricken common land. In this case, in that paragraph, "disaster-stricken building under unit ownership pertaining to that disaster-stricken common land" is deemed to be replaced with "disaster-stricken building under unit ownership pertaining to the disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", "person liable for tax for disaster-stricken common land" is deemed to be replaced with "person liable for tax on specified provisional replotting land, etc.", "share in that disaster-stricken common land" is deemed to be replaced with "share in the disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and "paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph)" is deemed to be replaced with "paragraph (1) as applied with terms replaced pursuant to paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (7))".
<sup>machine translation, not official</sup>

**第九項**  特定仮換地等に対応する従前の土地が特定被災共用土地である場合において、令和七年度分又は令和八年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和七年度分又は令和八年度分の固定資産税については、当該特定仮換地等を特定被災共用土地とみなして、第四項の規定を適用する。この場合において、同項中「特定被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である特定被災共用土地に係る被災区分所有家屋」と、「特定被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」とする。
<sup>suppl-3251-226/art-16-2/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-9</sup>
Where the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken common land, and, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026, the person who is registered or recorded as the owner of that specified disaster-stricken common land in the register or the supplementary land tax ledger is deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., then, with regard to fixed assets tax for fiscal year 2025 or fiscal year 2026 imposed on that specified provisional replotting land, etc., paragraph (4) applies, deeming that specified provisional replotting land, etc. to be specified disaster-stricken common land. In this case, in that paragraph, "disaster-stricken building under unit ownership pertaining to that specified disaster-stricken common land" is deemed to be replaced with "disaster-stricken building under unit ownership pertaining to the specified disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and "taxpayers for specified disaster-stricken common land" is deemed to be replaced with "persons liable for tax on specified provisional replotting land, etc.".
<sup>machine translation, not official</sup>

**第十項**  市町村は、令和二年七月豪雨により滅失し、又は損壊した家屋の所有者（当該家屋が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、政令で定める区域内に令和七年四月一日から令和九年三月三十一日までの間に、当該滅失し、若しくは損壊した家屋に代わるものと市町村長が認める家屋を取得し、又は当該損壊した家屋を最初に改築した場合における当該取得され、又は改築された家屋に対して課する固定資産税又は都市計画税については、当該家屋が取得され、又は改築された日（当該家屋が令和七年四月一日以後において二回以上改築された場合には、その最初に改築された日。以下この項において同じ。）の属する年の翌年の一月一日（当該家屋が取得され、又は改築された日が一月一日である場合には、同日）を賦課期日とする年度から四年度分の固定資産税又は都市計画税については、当該家屋に係る固定資産税額（附則第十五条の六から第十五条の十一までの規定の適用を受ける家屋にあつては、これらの規定の適用後の額。以下この項において同じ。）又は都市計画税額（同条の規定の適用を受ける家屋にあつては、同条の規定の適用後の額。以下この項において同じ。）のうち、この項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額（当該家屋が区分所有に係る家屋である場合又は共有物である家屋である場合には、この項の規定の適用を受ける部分に係る税額として各区分所有者又は各共有者ごとに政令で定めるところにより算定した額の合算額）のそれぞれ二分の一に相当する額を当該家屋に係る固定資産税額又は都市計画税額から減額するものとする。
<sup>suppl-3251-226/art-16-2/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-10</sup>
With regard to fixed assets tax or city planning tax imposed on a house acquired or rebuilt in a case where the owner of a house destroyed or damaged by the Heavy Rain of July 2020 (including, where the house is property in co-ownership, a person who holds a share therein) or any other person specified by Cabinet Order, within an area specified by Cabinet Order during the period from April 1, 2025 to March 31, 2027, acquires a house that the mayor of the municipality recognizes as replacing the destroyed or damaged house, or first rebuilds the damaged house, a municipality is to reduce, only for four fiscal years beginning with the fiscal year whose assessment date is January 1 of the year following the year in which the day on which the house was acquired or rebuilt (if the house was rebuilt two or more times on or after April 1, 2025, the day on which it was first rebuilt; the same applies hereinafter in this paragraph) falls (if the day on which the house was acquired or rebuilt is January 1, that day), an amount equivalent to one-half of each of the following, from the fixed assets tax amount or city planning tax amount for that house: the amount calculated, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies, out of the fixed assets tax amount for that house (for a house subject to the provisions of Article 15-6 through Article 15-11 of the Supplementary Provisions, the amount after application of those provisions; the same applies hereinafter in this paragraph) or the city planning tax amount (for a house subject to the provisions of Article 15-11 of the Supplementary Provisions, the amount after application of that Article; the same applies hereinafter in this paragraph) (where that house is a building held in unit ownership or a house that is property in co-ownership, the sum total of the amounts calculated for each unit owner or each co-owner, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies).
<sup>machine translation, not official</sup>

**第十一項**  令和二年七月豪雨により滅失し、又は損壊した償却資産の所有者（当該償却資産が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、政令で定める区域内に令和七年四月一日から令和九年三月三十一日までの間に、当該滅失し、若しくは損壊した償却資産に代わるものと市町村長（第三百八十九条の規定の適用を受ける償却資産にあつては、当該償却資産の価格等を決定する総務大臣又は道府県知事）が認める償却資産の取得（共有持分の取得を含む。以下この項において同じ。）又は当該損壊した償却資産の改良を行つた場合における当該取得又は改良が行われた償却資産（改良が行われた償却資産にあつては、当該償却資産の当該改良が行われた部分とし、当該滅失し、若しくは損壊した償却資産又は当該取得若しくは改良が行われた償却資産が共有物である場合には、当該償却資産のうち滅失し、又は損壊した償却資産に代わるものとして政令で定める部分とする。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該償却資産の取得又は改良が行われた日後最初に固定資産税を課することとなつた年度から四年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の二分の一の額（第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける償却資産にあつては、これらの規定により課税標準とされる額の二分の一の額）とする。
<sup>suppl-3251-226/art-16-2/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-11</sup>
Where the owner of depreciable assets destroyed or damaged by the Heavy Rain of July 2020 (including, where the depreciable assets are property in co-ownership, a person who holds a share therein) or any other person specified by Cabinet Order, within an area specified by Cabinet Order during the period from April 1, 2025 to March 31, 2027, acquires (including acquiring a share of co-ownership; the same applies hereinafter in this paragraph) depreciable assets that the mayor of the municipality (for depreciable assets subject to the application of Article 389, the Minister for Internal Affairs and Communications or the prefectural governor who determines the price, etc. of those depreciable assets) recognizes as replacing the destroyed or damaged depreciable assets, or makes improvements to the damaged depreciable assets, the tax base for fixed assets tax imposed on the depreciable assets so acquired or improved (for depreciable assets that have been improved, the part of those depreciable assets that has been improved; and where the destroyed or damaged depreciable assets or the depreciable assets so acquired or improved are property in co-ownership, the part of those depreciable assets specified by Cabinet Order as replacing the destroyed or damaged depreciable assets) is, notwithstanding Article 349-2, only for four fiscal years beginning with the first fiscal year for which fixed assets tax is to be imposed after the day on which the acquisition or improvement of those depreciable assets was made, one-half of the price that is to be the tax base for fixed assets tax on those depreciable assets (for depreciable assets subject to the application of Article 349-3 or Article 15 through Article 15-3 of the Supplementary Provisions, one-half of the amount made the tax base under those provisions).
<sup>machine translation, not official</sup>

**第十二項**  前項の規定の適用がある場合には、附則第十五条の五中「附則第十五条から第十五条の三の二まで」とあるのは、「附則第十五条から第十五条の三の二まで又は附則第十六条の二第十一項」とする。
<sup>suppl-3251-226/art-16-2/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-12</sup>
Where the preceding paragraph applies, in Article 15-5 of the Supplementary Provisions, "Articles 15 through 15-3-2 of the Supplementary Provisions" is deemed to be replaced with "Articles 15 through 15-3-2 of the Supplementary Provisions or Article 16-2, paragraph (11) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第十三項**  前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-16-2/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-13</sup>
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十六条の三（令和六年能登半島地震に係る被災住宅用地等に対する固定資産税及び都市計画税の特例） — Special Provisions on Fixed Assets Tax and City Planning Tax on Disaster-Stricken Residential Land, etc. Pertaining to the Noto Peninsula Earthquake of 2024
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-16-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3</sup>

**第一項**  令和六年能登半島地震により滅失し、又は損壊した家屋の敷地の用に供されていた土地で令和五年度分の固定資産税について第三百四十九条の三の二の規定の適用を受けたもの（第三百四十九条の三の三第一項に規定する避難の指示等の対象となつた区域のうち当該区域に係る同項に規定する避難等解除日の属する年が令和七年以後の年である区域内にある土地を除く。以下この条において「被災住宅用地」という。）のうち、令和八年度又は令和九年度に係る賦課期日において家屋又は構築物の敷地の用に供されている土地以外の土地の全部又は一部で令和五年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第五項及び第六項において「被災住宅用地の所有者等」という。）が所有するものに対して課する令和八年度分又は令和九年度分の固定資産税又は都市計画税については、当該土地を令和八年度又は令和九年度に係る賦課期日において第三百四十九条の三の二第一項に規定する住宅用地（以下この項及び第三項において「住宅用地」という。）として使用することができないと市町村長が認める場合に限り、当該土地を住宅用地とみなして、この法律の規定（同条第二項各号及び第三百八十四条の規定を除く。）を適用する。この場合において、第三百四十九条の三の二第二項中「住宅用地のうち、次の各号に掲げる区分に応じ、当該各号に定める住宅用地に該当するもの」とあるのは、「附則第十六条の三第一項の規定により住宅用地とみなされた土地のうち政令で定めるもの」とする。
<sup>suppl-3251-226/art-16-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-1</sup>
Among land that was used as the site of a house destroyed or damaged by the Noto Peninsula Earthquake of 2024 and that was subject to the application of Article 349-3-2 for fixed assets tax for fiscal year 2023 (excluding land located within an area, among the areas subject to the evacuation instruction, etc. prescribed in Article 349-3-3, paragraph (1), for which the year in which the evacuation lifting date prescribed in that paragraph for that area falls is 2025 or later; referred to as "disaster-stricken residential land" in this Article), for fixed assets tax or city planning tax for fiscal year 2026 or fiscal year 2027 imposed on all or part of the land, other than land used as the site of a house or structure on the assessment date for fiscal year 2026 or fiscal year 2027, that is owned by the owner of that disaster-stricken residential land as of the assessment date for fiscal year 2023 or any other person specified by Cabinet Order (referred to as an "owner, etc. of disaster-stricken residential land" in paragraphs (5) and (6)), only where the mayor of the municipality finds that the land cannot be used, on the assessment date for fiscal year 2026 or fiscal year 2027, as the residential land prescribed in Article 349-3-2, paragraph (1) (referred to as "residential land" in this paragraph and paragraph (3)), the provisions of this Act (excluding the items of Article 349-3-2, paragraph (2) and Article 384) apply deeming that land to be residential land. In this case, in Article 349-3-2, paragraph (2), "those among residential land that fall under the residential land prescribed in the relevant item, according to the categories set forth in the following items" is deemed to be replaced with "those specified by Cabinet Order among the land deemed to be residential land pursuant to Article 16-3, paragraph (1) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第二項**  令和五年度に係る賦課期日において被災住宅用地を所有し、又はその共有持分を有していた者その他の政令で定める者（以下この項及び第五項において「被災住宅用地の共有者等」という。）が、令和八年度又は令和九年度に係る賦課期日において、当該被災住宅用地の全部若しくは一部を所有し、又はその全部若しくは一部について共有持分を有している場合（前項の規定の適用がある場合を除く。）には、令和八年度又は令和九年度に係る賦課期日において当該被災住宅用地の共有者等が所有し、又は共有持分を有している当該被災住宅用地の全部又は一部のうち政令で定めるもの（第七項において「特定被災住宅用地」という。）で家屋又は構築物の敷地の用に供されている土地以外の土地に対して課する令和八年度分又は令和九年度分の固定資産税又は都市計画税については、前項の規定を準用する。この場合において、同項中「附則第十六条の三第一項」とあるのは、「附則第十六条の三第二項において準用する同条第一項」と読み替えるものとする。
<sup>suppl-3251-226/art-16-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-2</sup>
Where a person who owned, or held a share of co-ownership in, disaster-stricken residential land as of the assessment date for fiscal year 2023 or any other person specified by Cabinet Order (referred to as a "co-owner, etc. of disaster-stricken residential land" in this paragraph and paragraph (5)) owns all or part of that disaster-stricken residential land, or holds a share of co-ownership in all or part of it, as of the assessment date for fiscal year 2026 or fiscal year 2027 (excluding cases where the preceding paragraph applies), the provisions of the preceding paragraph apply mutatis mutandis to fixed assets tax or city planning tax for fiscal year 2026 or fiscal year 2027 imposed on land, other than land used as the site of a house or structure, among all or part of that disaster-stricken residential land that is owned by, or in which a share of co-ownership is held by, the co-owner, etc. of disaster-stricken residential land as of the assessment date for fiscal year 2026 or fiscal year 2027 and that is specified by Cabinet Order (referred to as "specified disaster-stricken residential land" in paragraph (7)). In this case, in that paragraph, "Article 16-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 16-3, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 16-3, paragraph (2) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第三項**  令和六年能登半島地震により滅失し、又は損壊した区分所有に係る家屋（以下この項及び次項において「被災区分所有家屋」という。）の敷地の用に供されていた土地で令和五年度分の固定資産税について第三百五十二条の二第一項の規定の適用を受けたもの（令和六年一月一日以後に分割された土地を除く。以下この項及び第八項において「被災共用土地」という。）に対して課する令和八年度分又は令和九年度分の固定資産税については、当該被災共用土地に係る納税義務者（当該被災共用土地に係る被災区分所有家屋に係る一の専有部分（建物の区分所有等に関する法律第二条第三項に規定する専有部分をいう。次項において同じ。）で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該被災共用土地に係る一の納税義務者であるものとする。以下この項において「被災共用土地納税義務者」という。）は、第十条の二第一項の規定にかかわらず、当該被災共用土地に係る固定資産税額を当該被災共用土地に係る各被災共用土地納税義務者の当該被災共用土地に係る持分の割合（当該被災共用土地が第一項（前項において準用する場合を含む。）の規定により住宅用地とみなされる部分及び住宅用地とみなされる部分以外の部分を併せ有する土地である場合その他の総務省令で定める場合には、総務省令で定めるところにより当該持分の割合を補正した割合）により按分した額を、当該各被災共用土地納税義務者の当該被災共用土地に係る固定資産税として納付する義務を負う。
<sup>suppl-3251-226/art-16-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-3</sup>
For fixed assets tax for fiscal year 2026 or fiscal year 2027 imposed on land that was used as the site of a building held in unit ownership destroyed or damaged by the Noto Peninsula Earthquake of 2024 (referred to as a "disaster-stricken building under unit ownership" in this paragraph and the following paragraph) and that was subject to the application of Article 352-2, paragraph (1) for fixed assets tax for fiscal year 2023 (excluding land divided on or after January 1, 2024; referred to as "disaster-stricken common land" in this paragraph and paragraph (8)), each person liable for tax for that disaster-stricken common land (where there was one exclusively-owned area (meaning the exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership (Act No. 69 of 1962); the same applies in the following paragraph) pertaining to the disaster-stricken building under unit ownership pertaining to that disaster-stricken common land that was co-owned by two or more persons, those two or more persons are deemed to be one person liable for tax for that disaster-stricken common land; referred to as a "person liable for tax for disaster-stricken common land" in this paragraph) is, notwithstanding Article 10-2, paragraph (1), obliged to pay, as the fixed assets tax for that disaster-stricken common land of each person liable for tax for disaster-stricken common land, the amount obtained by apportioning the fixed assets tax amount for that disaster-stricken common land by the ratio of the share in that disaster-stricken common land of each person liable for tax for disaster-stricken common land (in the case where that disaster-stricken common land is land having both a part deemed to be residential land pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph) and a part other than the part deemed to be residential land, or in any other case specified by Order of the Ministry of Internal Affairs and Communications, the ratio obtained by adjusting the ratio of that share as provided by Order of the Ministry of Internal Affairs and Communications).
<sup>machine translation, not official</sup>

**第四項**  被災区分所有家屋の敷地の用に供されていた土地で令和五年度分の固定資産税について第三百五十二条の二第五項の規定の適用を受けたもの（令和六年一月一日以後に分割された土地を除く。以下この項及び第九項において「特定被災共用土地」という。）に対して課する令和八年度分又は令和九年度分の固定資産税については、当該特定被災共用土地に係る納税義務者（当該特定被災共用土地に係る被災区分所有家屋に係る一の専有部分で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該特定被災共用土地に係る一の納税義務者であるものとする。以下この項において「特定被災共用土地納税義務者」という。）全員の合意により前項の規定により按分する場合に用いられる割合に準じて定めた割合により当該特定被災共用土地に係る固定資産税額を按分することを、当該市町村の条例で定めるところにより、市町村長に申し出た場合において、市町村長が同項の規定による按分の方法を参酌し、当該割合により按分することが適当であると認めたときは、当該特定被災共用土地に係る各特定被災共用土地納税義務者は、第十条の二第一項の規定にかかわらず、当該特定被災共用土地に係る固定資産税額を当該割合により按分した額を、当該各特定被災共用土地納税義務者の当該特定被災共用土地に係る固定資産税として納付する義務を負う。
<sup>suppl-3251-226/art-16-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-4</sup>
For fixed assets tax for fiscal year 2026 or fiscal year 2027 imposed on land that was used as the site of a disaster-stricken building under unit ownership and that was subject to the application of Article 352-2, paragraph (5) for fixed assets tax for fiscal year 2023 (excluding land divided on or after January 1, 2024; referred to as "specified disaster-stricken common land" in this paragraph and paragraph (9)), where all of the persons liable for tax for that specified disaster-stricken common land (where there was one exclusively-owned area pertaining to the disaster-stricken building under unit ownership pertaining to that specified disaster-stricken common land that was co-owned by two or more persons, those two or more persons are deemed to be one person liable for tax for that specified disaster-stricken common land; referred to as "taxpayers for specified disaster-stricken common land" in this paragraph) have applied to the mayor of the municipality, as provided by the Municipal Ordinance of the municipality, by their agreement, to apportion the fixed assets tax amount for that specified disaster-stricken common land by a ratio determined in conformity with the ratio used for apportionment under the preceding paragraph, and the mayor of the municipality, having regard to the method of apportionment under that paragraph, finds it appropriate to apportion by that ratio, each person liable for tax for specified disaster-stricken common land for that specified disaster-stricken common land is, notwithstanding Article 10-2, paragraph (1), obliged to pay the amount obtained by apportioning the fixed assets tax amount for that specified disaster-stricken common land by that ratio as the fixed assets tax for that specified disaster-stricken common land of each person liable for tax for specified disaster-stricken common land.
<sup>machine translation, not official</sup>

**第五項**  市町村長は、被災住宅用地の所有者等又は被災住宅用地の共有者等が第一項又は第二項の規定の適用を受けようとする場合には、これらの者に、当該市町村の条例で定めるところにより、その旨を申告させることができる。
<sup>suppl-3251-226/art-16-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-5</sup>
Where an owner, etc. of disaster-stricken residential land or a co-owner, etc. of disaster-stricken residential land seeks to be subject to the application of paragraph (1) or (2), the mayor of the municipality may have them file a return to that effect, as provided by the Municipal Ordinance of the municipality.
<sup>machine translation, not official</sup>

**第六項**  第三百四十三条第七項に規定する仮換地等（令和五年一月二日以後に使用し、又は収益することができることとなつたものに限る。以下この項から第九項までにおいて「特定仮換地等」という。）に対応する従前の土地の全部又は一部が被災住宅用地である場合において、令和八年度分又は令和九年度分の固定資産税について同条第七項の規定により当該被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている被災住宅用地の所有者等をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和八年度分又は令和九年度分の固定資産税又は都市計画税については、当該特定仮換地等のうち、従前の土地のうちの被災住宅用地に相当する土地を被災住宅用地とみなして、第一項及び前項の規定を適用する。この場合において、第一項中「土地以外の土地の全部又は一部で令和五年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第五項及び第六項において「被災住宅用地の所有者等」という。）が所有するもの」とあるのは「土地以外の土地」と、「附則第十六条の三第一項」とあるのは「附則第十六条の三第六項の規定により読み替えて適用される同条第一項」と、前項中「被災住宅用地の所有者等又は被災住宅用地の共有者等が第一項又は第二項」とあるのは「次項に規定する特定仮換地等に対応する従前の土地の所有者である同項に規定する被災住宅用地の所有者等が同項の規定により読み替えて適用される第一項」とする。
<sup>suppl-3251-226/art-16-3/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-6</sup>
Where all or part of the former land corresponding to the provisional replotting land, etc. prescribed in Article 343, paragraph (7) (limited to that which has become usable or profit-yielding on or after January 2, 2023; hereinafter in this paragraph through paragraph (9) referred to as "specified provisional replotting land, etc.") is disaster-stricken residential land, and, for fixed assets tax for fiscal 2026 or fiscal 2027, the owner, etc. of disaster-stricken residential land who is registered or recorded as the owner in the register or the supplementary land tax ledger for that disaster-stricken residential land has been deemed, pursuant to paragraph (7) of that Article, to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., the provisions of paragraph (1) and the preceding paragraph apply, with regard to the fixed assets tax or city planning tax for fiscal 2026 or fiscal 2027 imposed on that specified provisional replotting land, etc., by deeming the land, within that specified provisional replotting land, etc., that corresponds to the disaster-stricken residential land among the former land to be disaster-stricken residential land. In this case, in paragraph (1), the phrase "land other than land used as the site of a house or structure, all or part of which is owned by the owner of that disaster-stricken residential land as of the assessment date for fiscal 2023 or another person specified by Cabinet Order (referred to as the "owner, etc. of disaster-stricken residential land" in paragraphs (5) and (6))" is deemed to be replaced with "land other than land used as the site of a house or structure", the phrase "Article 16-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "paragraph (1) of Article 16-3 of the Supplementary Provisions, as applied with terms replaced pursuant to paragraph (6) of that Article", and in the preceding paragraph, the phrase "an owner, etc. of disaster-stricken residential land or a co-owner, etc. of disaster-stricken residential land seeks to be subject to the application of paragraph (1) or (2)" is deemed to be replaced with "the owner of the former land corresponding to the specified provisional replotting land, etc. prescribed in the following paragraph, being the owner, etc. of disaster-stricken residential land prescribed in that paragraph, seeks to be subject to the application of paragraph (1) as applied with terms replaced pursuant to that paragraph".
<sup>machine translation, not official</sup>

**第七項**  特定仮換地等に対応する従前の土地の全部又は一部が特定被災住宅用地である場合において、令和八年度分又は令和九年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和八年度分又は令和九年度分の固定資産税又は都市計画税については、前項の規定を準用する。この場合において、同項中「従前の土地のうちの被災住宅用地に相当する土地」とあるのは「従前の土地のうちの第二項に規定する特定被災住宅用地に相当する土地」と、「附則第十六条の三第六項」とあるのは「附則第十六条の三第七項において準用する同条第六項」と、「次項」とあるのは「第七項において準用する次項」と、「である同項に規定する被災住宅用地の所有者等」とあるのは「又は共有者である被災住宅用地の共有者等」と読み替えるものとする。
<sup>suppl-3251-226/art-16-3/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-7</sup>
Where all or part of the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken residential land, and, for fixed assets tax for fiscal 2026 or fiscal 2027, the person who is registered or recorded as the owner in the register or the supplementary land tax ledger for that specified disaster-stricken residential land has been deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., the provisions of the preceding paragraph apply mutatis mutandis to the fixed assets tax or city planning tax for fiscal 2026 or fiscal 2027 imposed on that specified provisional replotting land, etc. In this case, the phrase "that corresponds to the disaster-stricken residential land among the former land" in that paragraph is deemed to be replaced with "that corresponds to the specified disaster-stricken residential land prescribed in paragraph (2) among the former land", the phrase "paragraph (6) of that Article" is deemed to be replaced with "paragraph (6) of that Article as applied mutatis mutandis in paragraph (7) of that Article", the phrase "the following paragraph" is deemed to be replaced with "the following paragraph as applied mutatis mutandis in paragraph (7)", and the phrase "being the owner, etc. of disaster-stricken residential land prescribed in that paragraph" is deemed to be replaced with "or co-owner, being the co-owner, etc. of disaster-stricken residential land".
<sup>machine translation, not official</sup>

**第八項**  特定仮換地等に対応する従前の土地が被災共用土地である場合において、令和八年度分又は令和九年度分の固定資産税について第三百四十三条第七項の規定により当該被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和八年度分又は令和九年度分の固定資産税については、当該特定仮換地等を被災共用土地とみなして、第三項の規定を適用する。この場合において、同項中「被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る被災区分所有家屋」と、「被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」と、「被災共用土地に係る持分の割合」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る持分の割合」と、「第一項（前項において準用する場合を含む。）」とあるのは「第六項（第七項において準用する場合を含む。）の規定により読み替えて適用される第一項」とする。
<sup>suppl-3251-226/art-16-3/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-8</sup>
Where the former land corresponding to specified provisional replotting land, etc. is disaster-stricken common land, and, for fixed assets tax for fiscal 2026 or fiscal 2027, the person who is registered or recorded as the owner in the register or the supplementary land tax ledger for that disaster-stricken common land has been deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., the provisions of paragraph (3) apply, with regard to the fixed assets tax for fiscal 2026 or fiscal 2027 imposed on that specified provisional replotting land, etc., by deeming that specified provisional replotting land, etc. to be disaster-stricken common land. In this case, in that paragraph, the phrase "disaster-stricken building under unit ownership pertaining to that disaster-stricken common land" is deemed to be replaced with "disaster-stricken building under unit ownership pertaining to that disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", the phrase "person liable for tax for disaster-stricken common land" is deemed to be replaced with "person liable for tax on specified provisional replotting land, etc.", the phrase "ratio of the share in that disaster-stricken common land" is deemed to be replaced with "ratio of the share in that disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and the phrase "paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph)" is deemed to be replaced with "paragraph (1) as applied with terms replaced pursuant to paragraph (6) (including as applied mutatis mutandis in paragraph (7))".
<sup>machine translation, not official</sup>

**第九項**  特定仮換地等に対応する従前の土地が特定被災共用土地である場合において、令和八年度分又は令和九年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する令和八年度分又は令和九年度分の固定資産税については、当該特定仮換地等を特定被災共用土地とみなして、第四項の規定を適用する。この場合において、同項中「特定被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である特定被災共用土地に係る被災区分所有家屋」と、「特定被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」とする。
<sup>suppl-3251-226/art-16-3/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-9</sup>
Where the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken common land, and, for fixed assets tax for fiscal 2026 or fiscal 2027, the person who is registered or recorded as the owner in the register or the supplementary land tax ledger for that specified disaster-stricken common land has been deemed, pursuant to Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article for that specified provisional replotting land, etc., the provisions of paragraph (4) apply, with regard to the fixed assets tax for fiscal 2026 or fiscal 2027 imposed on that specified provisional replotting land, etc., by deeming that specified provisional replotting land, etc. to be specified disaster-stricken common land. In this case, in that paragraph, the phrase "disaster-stricken building under unit ownership pertaining to that specified disaster-stricken common land" is deemed to be replaced with "disaster-stricken building under unit ownership pertaining to that specified disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and the phrase "person liable for tax for specified disaster-stricken common land" is deemed to be replaced with "person liable for tax on specified provisional replotting land, etc.".
<sup>machine translation, not official</sup>

**第十項**  前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-16-3/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-10</sup>
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十七条（土地に対して課する令和六年度から令和八年度までの各年度分の固定資産税及び都市計画税の特例に関する用語の意義） — Meaning of Terms Concerning Special Provisions on Fixed Assets Tax and City Planning Tax on Land for Each Fiscal Year from Fiscal 2024 through Fiscal 2026
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-17 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17</sup>

**第一項**  この条から附則第二十九条の八までにおいて、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
<sup>suppl-3251-226/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1</sup>
In this Article through Article 29-8 of the Supplementary Provisions, the meanings of the terms set forth in the following items are as specified in those items.
<sup>machine translation, not official</sup>

  **一**  農地　田又は畑をいう。ただし、農地法第四条第一項又は第五条第一項の規定により許可を受けた田若しくは畑又は田若しくは畑のうち田及び畑以外のものにすることについて同法第四条第一項又は第五条第一項の許可を受けることを要しないもので政令で定めるものを除く。
  <sup>suppl-3251-226/art-17/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-1</sup>
  Farmland: means paddy fields or fields. However, this excludes paddy fields or fields for which permission has been obtained under Article 4, paragraph (1) or Article 5, paragraph (1) of the Cropland Act, and those paddy fields or fields specified by Cabinet Order for which the permission under Article 4, paragraph (1) or Article 5, paragraph (1) of that Act is not required to make them into something other than paddy fields and fields;
  <sup>machine translation, not official</sup>

  **二**  宅地等　農地以外の土地をいう。
  <sup>suppl-3251-226/art-17/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-2</sup>
  Building land, etc.: means land other than farmland;
  <sup>machine translation, not official</sup>

  **三**  住宅用地　宅地等のうち第三百四十九条の三の二第一項に規定する住宅用地をいう。
  <sup>suppl-3251-226/art-17/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-3</sup>
  Residential land: means, among building land, etc., residential land prescribed in Article 349-3-2, paragraph (1);
  <sup>machine translation, not official</sup>

  **四**  商業地等　宅地等のうち住宅用地以外の宅地及び宅地比準土地（宅地以外の土地で当該土地に対して課する当該年度分の固定資産税の課税標準となるべき価格が、当該土地とその状況が類似する宅地の固定資産税の課税標準とされる価格に比準する価格により決定されたものをいう。）をいう。
  <sup>suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-4</sup>
  Commercial land, etc.: means, among building land, etc., building land other than residential land and land assessed by comparison with building land (meaning land other than building land for which the price that is to be the tax base of fixed assets tax for the relevant fiscal year imposed on that land has been determined as a price comparable to the price used as the tax base of fixed assets tax for building land similar to that land in condition);
  <sup>machine translation, not official</sup>

  **五**  地目の変換等　地目の変換その他これに類する特別の事情をいう。
  <sup>suppl-3251-226/art-17/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-5</sup>
  Change of land category, etc.: means a change of land category or other special circumstances similar thereto;
  <sup>machine translation, not official</sup>

  **六**  前年度課税標準額　当該年度の前年度に係る賦課期日において所在する土地に係る固定資産税にあつてはイに掲げる額をいい、当該土地に係る都市計画税にあつてはロに掲げる額をいう。
  <sup>suppl-3251-226/art-17/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-6</sup>
  Prior-year tax base: means, for fixed assets tax on land located on the assessment date for the previous fiscal year of the relevant fiscal year, the amount set forth in (a), and for city planning tax on that land, the amount set forth in (b);
  <sup>machine translation, not official</sup>

    **イ**  次の表の上欄に掲げる土地の区分に応じ、同表の下欄に掲げる額
（１）　（２）に掲げる土地以外の土地	当該年度の前年度分の固定資産税の課税標準の基礎となつた価格（当該土地が当該年度の前年度分の固定資産税について第三百四十九条の三の二又は附則第十九条の三若しくは第二十九条の七第二項の規定の適用を受ける土地であるときは、当該価格に第三百四十九条の三の二又は附則第十九条の三第一項本文若しくは第二十九条の七第二項に定める率を乗じて得た額とする。）
（２）　当該年度の前年度分の固定資産税について附則第十八条、第十九条第一項（附則第二十九条の七第四項の規定により読み替えて適用される場合を含む。）又は第十九条の四の規定（当該年度が令和六年度である場合には、地方税法等の一部を改正する法律（令和六年法律第四号）第一条の規定による改正前の地方税法（以下「令和六年改正前の地方税法」という。）附則第十八条、第十九条第一項（附則第二十九条の七第四項の規定により読み替えて適用される場合を含む。）又は第十九条の四の規定）の適用を受ける土地	これらの規定に規定する当該年度の前年度分の固定資産税の課税標準となるべき額（当該年度が令和六年度である場合であつて、当該土地が令和五年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額とし、当該年度が令和七年度である場合であつて、当該土地が令和六年度分の固定資産税について地方税法及び地方税法等の一部を改正する法律の一部を改正する法律（令和七年法律第七号）第一条の規定による改正前の地方税法（以下「令和七年改正前の地方税法」という。）第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額とし、当該年度が令和八年度である場合であつて、当該土地が令和七年度分の固定資産税について地方税法等の一部を改正する法律（令和八年法律第二号）第一条の規定による改正前の地方税法（以下「令和八年改正前の地方税法」という。）第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額とする。）
    <sup>suppl-3251-226/art-17/par-1/item-6/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-6/sub-1</sup>
    the amount set forth in the right-hand column of that table according to the category of land set forth in the left-hand column of the following table
(1) Land other than land listed in (2)	the price that served as the basis of the tax base of fixed assets tax for the previous fiscal year of the relevant fiscal year (where that land is land to which Article 349-3-2, or Article 19-3 or Article 29-7, paragraph (2) of the Supplementary Provisions applied for fixed assets tax for the previous fiscal year of the relevant fiscal year, the amount obtained by multiplying that price by the rate prescribed in Article 349-3-2, or in the main clause of Article 19-3, paragraph (1) or in Article 29-7, paragraph (2) of the Supplementary Provisions)
(2) Land to which Article 18, Article 19, paragraph (1) (including where applied with the terms replaced pursuant to Article 29-7, paragraph (4)) or Article 19-4 of the Supplementary Provisions applied for fixed assets tax for the previous fiscal year of the relevant fiscal year (where the relevant fiscal year is fiscal 2024, the provisions of Article 18, Article 19, paragraph (1) (including where applied with the terms replaced pursuant to Article 29-7, paragraph (4)) or Article 19-4 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024) (hereinafter referred to as the "Local Tax Act Before the 2024 Amendment"))	the amount that is to be the tax base of fixed assets tax for the previous fiscal year of the relevant fiscal year prescribed in those provisions (where the relevant fiscal year is fiscal 2024 and the land is land to which Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount obtained by dividing that amount by the rate prescribed in those provisions; where the relevant fiscal year is fiscal 2025 and the land is land to which Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025) (hereinafter referred to as the "Local Tax Act Before the 2025 Amendment") applied for fixed assets tax for fiscal 2024, the amount obtained by dividing that amount by the rate prescribed in those provisions; and where the relevant fiscal year is fiscal 2026 and the land is land to which Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) (hereinafter referred to as the "Local Tax Act Before the 2026 Amendment") applied for fixed assets tax for fiscal 2025, the amount obtained by dividing that amount by the rate prescribed in those provisions)
    <sup>machine translation, not official</sup>

    **ロ**  次の表の上欄に掲げる土地の区分に応じ、同表の下欄に掲げる額
（１）　（２）に掲げる土地以外の土地	当該年度の前年度分の固定資産税の課税標準の基礎となつた価格（当該土地が当該年度の前年度分の都市計画税について第七百二条の三又は附則第二十七条若しくは第二十九条の七第三項の規定の適用を受ける土地であるときは、当該価格に第七百二条の三又は附則第二十七条の規定により読み替えられた附則第十九条の三第一項本文若しくは附則第二十九条の七第三項に定める率を乗じて得た額とする。）
（２）　当該年度の前年度分の都市計画税について附則第二十五条、第二十六条第一項（附則第二十九条の七第四項の規定により読み替えて適用される場合を含む。）又は第二十七条の二の規定（当該年度が令和六年度である場合には、令和六年改正前の地方税法附則第二十五条、第二十六条第一項（附則第二十九条の七第四項の規定により読み替えて適用される場合を含む。）又は第二十七条の二の規定）の適用を受ける土地（当該年度の前年度において都市計画税を課されなかつた土地で同年度において都市計画税を課すべきであつたものとみなした場合においてこれらの規定の適用を受けることとなるものを含む。）	これらの規定に規定する当該年度の前年度分の都市計画税の課税標準となるべき額（当該年度が令和六年度である場合であつて、当該土地が令和五年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額とし、当該年度が令和七年度である場合であつて、当該土地が令和六年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額とし、当該年度が令和八年度である場合であつて、当該土地が令和七年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額とする。）
    <sup>suppl-3251-226/art-17/par-1/item-6/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-6/sub-2</sup>
    the amount set forth in the right-hand column of that table according to the category of land set forth in the left-hand column of the following table
(1) Land other than land listed in (2)	the price that served as the basis of the tax base of fixed assets tax for the previous fiscal year of the relevant fiscal year (where that land is land to which Article 702-3, or Article 27 or Article 29-7, paragraph (3) of the Supplementary Provisions applied for city planning tax for the previous fiscal year of the relevant fiscal year, the amount obtained by multiplying that price by the rate prescribed in Article 702-3, or in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 27 of the Supplementary Provisions, or in Article 29-7, paragraph (3) of the Supplementary Provisions)
(2) Land to which Article 25, Article 26, paragraph (1) (including where applied with the terms replaced pursuant to Article 29-7, paragraph (4)) or Article 27-2 of the Supplementary Provisions applied for city planning tax for the previous fiscal year of the relevant fiscal year (where the relevant fiscal year is fiscal 2024, the provisions of Article 25, Article 26, paragraph (1) (including where applied with the terms replaced pursuant to Article 29-7, paragraph (4)) or Article 27-2 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment) (including land on which city planning tax was not imposed in the previous fiscal year of the relevant fiscal year but which would come to be subject to those provisions if it were deemed that city planning tax should have been imposed in that fiscal year)	the amount that is to be the tax base of city planning tax for the previous fiscal year of the relevant fiscal year prescribed in those provisions (where the relevant fiscal year is fiscal 2024 and the land is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount obtained by dividing that amount by the rate prescribed in those provisions; where the relevant fiscal year is fiscal 2025 and the land is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applied for fixed assets tax for fiscal 2024, the amount obtained by dividing that amount by the rate prescribed in those provisions; and where the relevant fiscal year is fiscal 2026 and the land is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applied for fixed assets tax for fiscal 2025, the amount obtained by dividing that amount by the rate prescribed in those provisions)
    <sup>machine translation, not official</sup>

  **七**  比準課税標準額　土地について、当該土地に係る当該年度分の固定資産税の課税標準となるべき価格に、当該土地に類似する土地で当該年度の前年度に係る賦課期日に所在するもの（以下「類似土地」という。）の前年度課税標準額（固定資産税にあつては、当該類似土地に係る固定資産税に係る前年度課税標準額とし、都市計画税にあつては、当該類似土地に係る都市計画税に係る前年度課税標準額とする。）を当該類似土地の当該年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額をいう。
  <sup>suppl-3251-226/art-17/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7</sup>
  Comparison-based tax base: means, for land, the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for the relevant fiscal year on that land by the figure obtained by dividing the prior-year tax base of similar land (meaning land similar to that land that is located on the assessment date for the previous fiscal year of the relevant fiscal year; hereinafter referred to as "similar land") (for fixed assets tax, the prior-year tax base for fixed assets tax on that similar land, and for city planning tax, the prior-year tax base for city planning tax on that similar land) by the price that is to be the tax base of fixed assets tax for the relevant fiscal year on that similar land;
  <sup>machine translation, not official</sup>

  **八**  負担水準　土地に係る当該年度分の固定資産税にあつてはイに掲げる数値をいい、当該土地に係る当該年度分の都市計画税にあつてはロに掲げる数値をいう。
  <sup>suppl-3251-226/art-17/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-8</sup>
  Burden level: means, for fixed assets tax for the relevant fiscal year on land, the figure set forth in (a), and for city planning tax for the relevant fiscal year on that land, the figure set forth in (b).
  <sup>machine translation, not official</sup>

    **イ**  土地に係る固定資産税に係る前年度課税標準額（令和六年度から令和八年度までの各年度において新たに固定資産税を課することとなる土地及び当該各年度に係る賦課期日において地目の変換等がある土地（令和七年度又は令和八年度に係る賦課期日において地目の変換等があるものについては、第三百四十九条第二項ただし書、第三項ただし書若しくは第五項ただし書又は次条第一項若しくは第二項の規定により当該土地に対して課する当該年度分の固定資産税の課税標準となるべき価格が、当該土地の類似土地に係る当該年度分の固定資産税の課税標準となるべき価格に比準する価格により決定されるものに限る。）については、当該土地の比準課税標準額）を、当該土地に係る当該年度分の固定資産税の課税標準となるべき価格（第三百四十九条の三の二又は附則第十九条の三若しくは第二十九条の七第二項の規定の適用を受ける土地に係る当該年度分の固定資産税にあつては、当該価格に第三百四十九条の三の二又は附則第十九条の三第一項本文若しくは第二十九条の七第二項に定める率を乗じて得た額）で除して得た数値
    <sup>suppl-3251-226/art-17/par-1/item-8/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-8/sub-1</sup>
    the figure obtained by dividing the prior-year tax base for fixed assets tax on land (for land on which fixed assets tax is newly to be imposed in each fiscal year from fiscal 2024 through fiscal 2026 and land for which there is a change of land category, etc. on the assessment date for each of those fiscal years (for land for which there is a change of land category, etc. on the assessment date for fiscal 2025 or fiscal 2026, limited to land for which the price that is to be the tax base of fixed assets tax for the relevant fiscal year imposed on that land is determined, pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3) or the proviso to paragraph (5) of that Article, or paragraph (1) or (2) of the following Article, as a price comparable to the price that is to be the tax base of fixed assets tax for the relevant fiscal year on similar land of that land), the comparison-based tax base of that land) by the price that is to be the tax base of fixed assets tax for the relevant fiscal year on that land (for fixed assets tax for the relevant fiscal year on land to which Article 349-3-2, or Article 19-3 or Article 29-7, paragraph (2) of the Supplementary Provisions applies, the amount obtained by multiplying that price by the rate prescribed in Article 349-3-2, or in the main clause of Article 19-3, paragraph (1) or in Article 29-7, paragraph (2) of the Supplementary Provisions);
    <sup>machine translation, not official</sup>

    **ロ**  土地に係る都市計画税に係る前年度課税標準額（令和六年度から令和八年度までの各年度において新たに固定資産税を課することとなる土地及び当該各年度に係る賦課期日において地目の変換等がある土地（令和七年度又は令和八年度に係る賦課期日において地目の変換等があるものについては、第三百四十九条第二項ただし書、第三項ただし書若しくは第五項ただし書又は次条第一項若しくは第二項の規定により当該土地に対して課する当該年度分の固定資産税の課税標準となるべき価格が、当該土地の類似土地に係る当該年度分の固定資産税の課税標準となるべき価格に比準する価格により決定されるものに限る。）については、当該土地の比準課税標準額）を、当該土地に係る当該年度分の都市計画税の課税標準となるべき価格（当該土地に係る固定資産税の課税標準となるべき価格をいい、第七百二条の三又は附則第二十七条若しくは第二十九条の七第三項の規定の適用を受ける土地に係る当該年度分の都市計画税にあつては、当該価格に第七百二条の三又は附則第二十七条の規定により読み替えられた附則第十九条の三第一項本文若しくは附則第二十九条の七第三項に定める率を乗じて得た額）で除して得た数値
    <sup>suppl-3251-226/art-17/par-1/item-8/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-8/sub-2</sup>
    the figure obtained by dividing the prior-year tax base for city planning tax on land (for land on which fixed assets tax is newly to be imposed in each fiscal year from fiscal 2024 through fiscal 2026 and land for which there is a change of land category, etc. on the assessment date for each of those fiscal years (for land for which there is a change of land category, etc. on the assessment date for fiscal 2025 or fiscal 2026, limited to land for which the price that is to be the tax base of fixed assets tax for the relevant fiscal year imposed on that land is determined, pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3) or the proviso to paragraph (5) of that Article, or paragraph (1) or (2) of the following Article, as a price comparable to the price that is to be the tax base of fixed assets tax for the relevant fiscal year on similar land of that land), the comparison-based tax base of that land) by the price that is to be the tax base of city planning tax for the relevant fiscal year on that land (meaning the price that is to be the tax base of fixed assets tax on that land; for city planning tax for the relevant fiscal year on land to which Article 702-3, or Article 27 or Article 29-7, paragraph (3) of the Supplementary Provisions applies, the amount obtained by multiplying that price by the rate prescribed in Article 702-3, or in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 27 of the Supplementary Provisions, or in Article 29-7, paragraph (3) of the Supplementary Provisions).
    <sup>machine translation, not official</sup>

### 第十七条の二（令和七年度又は令和八年度における土地の価格の特例） — Special Provisions on Land Prices in Fiscal 2025 or Fiscal 2026
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-17-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2</sup>

**第一項**  当該市町村の区域内の自然的及び社会的条件からみて類似の利用価値を有すると認められる地域において地価が下落し、かつ、市町村長が次の表の上欄に掲げる土地の区分に応じ、それぞれ、同表の中欄に掲げる年度において、同表の下欄に掲げる価格（以下この項において「修正前の価格」という。）を当該地域に所在する土地に対して課する当該年度分の固定資産税の課税標準とすることが固定資産税の課税上著しく均衡を失すると認める場合における当該土地に対して課する当該年度分の固定資産税の課税標準は、第三百四十九条の規定にかかわらず、令和七年度分又は令和八年度分の固定資産税に限り、当該土地の修正前の価格を総務大臣が定める基準（以下「修正基準」という。）により修正した価格（当該土地が同表の第二号若しくは第四号に掲げる土地である場合における令和七年度分の固定資産税又は当該土地が同表の第三号、第五号若しくは第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては、当該土地の類似土地の当該年度の修正前の価格を修正基準により修正した価格に比準する価格とする。以下「修正価格」という。）で土地課税台帳等に登録されたものとする。
土地の区分	年度	価格
一　令和六年度に係る賦課期日に所在する土地（次号又は第三号に掲げる土地のいずれかに該当するに至つた場合の当該土地を除く。）	令和七年度	当該土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格
令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格
二　令和六年度に係る賦課期日に所在する土地（以下この表において「令和六年度の土地」という。）で令和七年度に係る賦課期日において第三百四十九条第二項各号に掲げる事情があるため、令和六年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認めるもの（次号に掲げる令和六年度の土地に該当するに至つた場合の当該令和六年度の土地を除く。）	令和七年度	当該令和六年度の土地の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
令和八年度	当該令和六年度の土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格
三　令和六年度の土地で令和八年度に係る賦課期日において第三百四十九条第二項各号に掲げる事情があるため、令和七年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認めるもの	令和八年度	当該令和六年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
四　令和七年度において新たに固定資産税を課することとなる土地（次号に掲げる土地に該当するに至つた場合の当該土地を除く。）	令和七年度	当該土地の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格
五　令和七年度において新たに固定資産税を課することとなる土地（以下この表において「令和七年度の土地」という。）で令和八年度に係る賦課期日において第三百四十九条第二項各号に掲げる事情があるため、令和七年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認めるもの	令和八年度	当該令和七年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
六　令和八年度において新たに固定資産税を課することとなる土地（以下この表において「令和八年度の土地」という。）	令和八年度	当該令和八年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
<sup>suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1</sup>
Where land prices have fallen in an area found to have a similar utility value in view of natural and social conditions within the area of the municipality, and the mayor of the municipality finds that adopting, for the fiscal year set forth in the middle column of the following table according to the category of land set forth in the left-hand column of the table, the price set forth in the right-hand column of the table (hereinafter in this paragraph referred to as the "price before adjustment") as the tax base of fixed assets tax for that fiscal year imposed on land located in that area would result in a significant imbalance in the imposition of fixed assets tax, the tax base of fixed assets tax for that fiscal year imposed on that land is, notwithstanding Article 349, solely for fixed assets tax for fiscal 2025 or fiscal 2026, to be the price registered in the land tax ledgers, etc. that is obtained by adjusting the price before adjustment of that land under the standards determined by the Minister for Internal Affairs and Communications (hereinafter referred to as the "adjustment standards") (for fixed assets tax for fiscal 2025 where that land is land listed in item (ii) or (iv) of that table, or for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of similar land of that land; hereinafter referred to as the "adjusted price").
Category of land	Fiscal year	Price
(i) Land located on the assessment date for fiscal 2024 (excluding that land where it has come to fall under any of the land listed in item (ii) or (iii))	Fiscal 2025	the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that land
Fiscal 2026	the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(ii) Land located on the assessment date for fiscal 2024 (hereinafter in this table referred to as "fiscal 2024 land") that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2025, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality (excluding that fiscal 2024 land where it has come to fall under fiscal 2024 land listed in the following item)	Fiscal 2025	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that fiscal 2024 land
Fiscal 2026	the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that fiscal 2024 land
(iii) Fiscal 2024 land that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality	Fiscal 2026	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2024 land
(iv) Land on which fixed assets tax is newly to be imposed in fiscal 2025 (excluding that land where it has come to fall under the land listed in the following item)	Fiscal 2025	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that land
Fiscal 2026	the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(v) Land on which fixed assets tax is newly to be imposed in fiscal 2025 (hereinafter in this table referred to as "fiscal 2025 land") that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality	Fiscal 2026	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2025 land
(vi) Land on which fixed assets tax is newly to be imposed in fiscal 2026 (hereinafter in this table referred to as "fiscal 2026 land")	Fiscal 2026	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2026 land
<sup>machine translation, not official</sup>

**第二項**  令和七年度分の固定資産税について前項の規定の適用を受けた土地（以下この項において「令和七年度適用土地」という。）又は前項の表の第三号、第五号若しくは第六号に掲げる土地でこれらの土地の類似土地が令和七年度適用土地であるもの（以下この項において「令和七年度類似適用土地」という。）であつて、令和八年度分の固定資産税について前項の規定の適用を受けないこととなるものに対して課する同年度分の固定資産税の課税標準は、第三百四十九条の規定にかかわらず、修正された価格（令和七年度適用土地にあつては当該令和七年度適用土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該令和七年度適用土地が前項の表の第三号又は第五号に掲げる土地に該当するに至つた場合には、当該令和七年度適用土地の類似土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格）をいい、令和七年度類似適用土地にあつては当該令和七年度類似適用土地の類似土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格をいう。）で土地課税台帳等に登録されたものとする。
<sup>suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2</sup>
The tax base of fixed assets tax for fiscal 2026 imposed on land to which the preceding paragraph applied for fixed assets tax for fiscal 2025 (hereinafter in this paragraph referred to as "fiscal 2025 adjusted land"), or on land listed in item (iii), (v) or (vi) of the table in the preceding paragraph whose similar land is fiscal 2025 adjusted land (hereinafter in this paragraph referred to as "land comparable to fiscal 2025 adjusted land"), that comes to be no longer subject to the preceding paragraph for fixed assets tax for fiscal 2026, is, notwithstanding Article 349, to be the price as adjusted (for fiscal 2025 adjusted land, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that fiscal 2025 adjusted land (where that fiscal 2025 adjusted land has come to fall under land listed in item (iii) or (v) of the table in the preceding paragraph, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that fiscal 2025 adjusted land), and for land comparable to fiscal 2025 adjusted land, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that land comparable to fiscal 2025 adjusted land) registered in the land tax ledgers, etc.
<sup>machine translation, not official</sup>

**第三項**  第一項又は前項の規定の適用を受ける土地（令和八年度分の固定資産税について第一項の規定の適用を受けるに至つた場合における当該土地を除く。）に対して課する令和七年度分又は令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
一　附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地	令和七年度	当該土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二　第一項の表の第二号に掲げる土地	令和七年度	当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
三　第一項の表の第三号に掲げる土地	令和八年度	当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
四　第一項の表の第四号に掲げる土地	令和七年度	当該土地の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
五　第一項の表の第五号に掲げる土地	令和八年度	当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
六　第一項の表の第六号に掲げる土地	令和八年度	当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
<sup>suppl-3251-226/art-17-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-3</sup>
Solely for fixed assets tax for fiscal 2025 or fiscal 2026 imposed on land to which paragraph (1) or the preceding paragraph applies (excluding that land where it has come to be subject to paragraph (1) for fixed assets tax for fiscal 2026), the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)")	Fiscal 2025	the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1)	Fiscal 2025	the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table)
(iii) Land listed in item (iii) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land
(iv) Land listed in item (iv) of the table in paragraph (1)	Fiscal 2025	the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that land
(v) Land listed in item (v) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land
(vi) Land listed in item (vi) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land
<sup>machine translation, not official</sup>

**第四項**  令和八年度分の固定資産税について第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
一　附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二　第一項の表の第二号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格
三　第一項の表の第三号に掲げる土地	令和八年度	当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
四　第一項の表の第四号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格
五　第一項の表の第五号に掲げる土地	令和八年度	当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
六　第一項の表の第六号に掲げる土地	令和八年度	当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
<sup>suppl-3251-226/art-17-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-4</sup>
Solely for fixed assets tax for fiscal 2026 imposed on land to which paragraph (1) applied for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)")	Fiscal 2026	the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1)	Fiscal 2026	the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(iii) Land listed in item (iii) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table)
(iv) Land listed in item (iv) of the table in paragraph (1)	Fiscal 2026	the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(v) Land listed in item (v) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land
(vi) Land listed in item (vi) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land
<sup>machine translation, not official</sup>

**第五項**  第一項又は第二項の規定の適用を受ける土地（令和八年度分の固定資産税について第一項の規定の適用を受けるに至つた場合における当該土地を除く。）に対して課する令和七年度分又は令和八年度分の固定資産税に限り、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第三百四十九条の三第九項	前二条	附則第十七条の二第一項又は第二項
基準年度に係る賦課期日における価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格	同条第一項に規定する修正価格（以下「修正価格」という。）又は同条第二項に規定する修正された価格（以下「修正された価格」という。）
第三百四十九条の三第十八項、第二十二項、第二十五項、第三十項及び第三十三項	前二条	附則第十七条の二第一項又は第二項
第三百四十九条の三第十一項及び第二十一項並びに第三百四十九条の三の二第一項及び第二項	第三百四十九条	附則第十七条の二第一項又は第二項
第三百六十八条第一項	土地及び家屋にあつては基準年度の価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格（以下「比準価格」と総称する。）	土地にあつては修正価格又は修正された価格
第三百八十一条第一項、第二項及び第八項	基準年度の価格又は比準価格	修正価格又は修正された価格
第三百八十九条第一項及び第五項、第三百九十六条の四第四項及び第五項並びに第四百三条第一項	固定資産評価基準	固定資産評価基準及び附則第十七条の二第一項に規定する修正基準
第四百十一条第三項	第二年度又は第三年度において基準年度の土地又は家屋	令和八年度において附則第十七条の二第一項に規定する令和六年度の土地又は令和七年度の土地
基準年度の価格による	令和七年度分の固定資産税の課税標準の基礎となつた価格による
土地課税台帳等又は家屋課税台帳等に登録されている基準年度の価格	土地課税台帳等に登録されている令和七年度分の固定資産税の課税標準の基礎となつた価格
第二年度又は第三年度において土地課税台帳等又は家屋課税台帳等	令和八年度において土地課税台帳等
みなし、第三年度において基準年度の土地若しくは家屋又は第二年度の土地若しくは家屋に対して課する固定資産税の課税標準について比準価格による場合にあつては、土地課税台帳等又は家屋課税台帳等に登録されている当該比準価格をもつて第三年度において土地課税台帳等又は家屋課税台帳等に登録された比準価格とみなす	みなす
第四百十九条第一項及び第四百二十二条の二第一項	固定資産評価基準	固定資産評価基準及び附則第十七条の二第一項に規定する修正基準
第四百二十二条の三	土地及び家屋の基準年度の価格又は比準価格	土地の修正価格又は修正された価格
その基準年度の価格又は比準価格	その修正価格又は修正された価格
第四百三十二条第一項	当該土地又は家屋について第三百四十九条第二項第一号に掲げる事情があるため同条同項ただし書、第三項ただし書又は第五項ただし書の規定の適用を受けるべきものであること	当該土地が附則第十七条の二第二項に規定する令和七年度適用土地（以下「令和七年度適用土地」という。）であつて当該令和七年度適用土地について令和八年度に係る賦課期日において第三百四十九条第二項第一号に掲げる事情があるため附則第十七条の二第二項の規定により当該令和七年度適用土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下同じ。）に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格によるべきものであること、若しくは当該土地が同項に規定する令和七年度類似適用土地（以下「令和七年度類似適用土地」という。）であつて当該令和七年度類似適用土地について令和八年度に係る賦課期日において第三百四十九条第二項第一号に掲げる事情があるため附則第十七条の二第二項の規定により当該令和七年度類似適用土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格によるべきものであること、又は令和八年度分の固定資産税について当該土地が同条第一項の規定の適用を受けるべきものであること
附則第十五条第八項、第十五項、第十八項、第三十項から第三十二項まで、第三十五項、第三十六項、第四十項及び第四十三項、第十五条の二第二項並びに第十五条の三	は、第三百四十九条	は、附則第十七条の二第一項若しくは第二項
<sup>suppl-3251-226/art-17-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-5</sup>
Solely for fixed assets tax for fiscal 2025 or fiscal 2026 imposed on land to which paragraph (1) or (2) applies (excluding that land where it has come to be subject to paragraph (1) for fixed assets tax for fiscal 2026), the words set out in the middle column of the following table in the provisions set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively.
Article 349-3, paragraph (9)	the preceding two Articles	Article 17-2, paragraph (1) or (2) of the Supplementary Provisions
the price as of the assessment date for the base year, or the price that is to be comparable to that price pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3), paragraph (4), the proviso to paragraph (5) or paragraph (6)	the adjusted price prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter referred to as the "adjusted price") or the price as adjusted prescribed in paragraph (2) of that Article (hereinafter referred to as the "price as adjusted")
Article 349-3, paragraphs (18), (22), (25), (30) and (33)	the preceding two Articles	Article 17-2, paragraph (1) or (2) of the Supplementary Provisions
Article 349-3, paragraphs (11) and (21) and Article 349-3-2, paragraphs (1) and (2)	Article 349	Article 17-2, paragraph (1) or (2) of the Supplementary Provisions
Article 368, paragraph (1)	for land and houses, the base-year price, or the price that is to be comparable to that price pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3), paragraph (4), the proviso to paragraph (5) or paragraph (6) (hereinafter collectively referred to as the "comparison-based price")	for land, the adjusted price or the price as adjusted
Article 381, paragraphs (1), (2) and (8)	the base-year price or the comparison-based price	the adjusted price or the price as adjusted
Article 389, paragraphs (1) and (5), Article 396-4, paragraphs (4) and (5) and Article 403, paragraph (1)	fixed asset valuation standards	fixed asset valuation standards and the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions
Article 411, paragraph (3)	base-year land or houses in the second year or the third year	fiscal 2024 land or fiscal 2025 land prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions in fiscal 2026
is based on the base-year price	is based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025
the base-year price registered in the land tax ledgers, etc. or the house tax ledger, etc.	the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 registered in the land tax ledgers, etc.
the land tax ledgers, etc. or the house tax ledgers, etc. in the second year or the third year	the land tax ledgers, etc. in fiscal 2026
is deemed to be the price registered in the land tax ledgers, etc. or the house tax ledgers, etc. in the second year or the third year; and where the tax base for fixed assets tax imposed on base-year land or houses or land or houses for the second year in the third year is based on the comparison-based price, that comparison-based price registered in the land tax ledgers, etc. or the house tax ledgers, etc. is deemed to be the comparison-based price registered in the land tax ledgers, etc. or the house tax ledgers, etc. in the third year	is deemed
Article 419, paragraph (1) and Article 422-2, paragraph (1)	fixed asset valuation standards	fixed asset valuation standards and the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions
Article 422-3	the base-year price or the comparison-based price of land and houses	the adjusted price or the price as adjusted of land
that base-year price or comparison-based price	that adjusted price or price as adjusted
Article 432, paragraph (1)	because of the circumstances listed in Article 349, paragraph (2), item (i), the land or house should be subject to the proviso to the same paragraph, the proviso to paragraph (3) of that Article or the proviso to paragraph (5) of that Article	the land is fiscal 2025 adjusted land prescribed in Article 17-2, paragraph (2) of the Supplementary Provisions (hereinafter referred to as "fiscal 2025 adjusted land") and, due to the circumstances set forth in Article 349, paragraph (2), item (i) existing on the assessment date for fiscal 2026 in respect of that fiscal 2025 adjusted land, it is to be based, pursuant to Article 17-2, paragraph (2) of the Supplementary Provisions, on the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2025 adjusted land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter), or that the land is land comparable to fiscal 2025 adjusted land prescribed in that paragraph (hereinafter referred to as "land comparable to fiscal 2025 adjusted land") and, due to the circumstances set forth in Article 349, paragraph (2), item (i) existing on the assessment date for fiscal 2026 in respect of that land comparable to fiscal 2025 adjusted land, it is to be based, pursuant to Article 17-2, paragraph (2) of the Supplementary Provisions, on the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that land comparable to fiscal 2025 adjusted land, or that, for fixed assets tax for fiscal 2026, that land is to be subject to the application of Article 17-2, paragraph (1) of the Supplementary Provisions
Article 15, paragraphs (8), (15), (18), (30) through (32), (35), (36), (40) and (43), Article 15-2, paragraph (2), and Article 15-3 of the Supplementary Provisions	is, notwithstanding Article 349	is, notwithstanding Article 17-2, paragraph (1) or (2) of the Supplementary Provisions
<sup>machine translation, not official</sup>

**第六項**  令和八年度分の固定資産税について第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第三百四十九条の三第九項	前二条	附則第十七条の二第一項
基準年度に係る賦課期日における価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格	同条第一項に規定する修正価格（以下「修正価格」という。）
第三百四十九条の三第十八項、第二十二項、第二十五項、第三十項及び第三十三項	前二条	附則第十七条の二第一項
第三百四十九条の三第十一項及び第二十一項並びに第三百四十九条の三の二第一項及び第二項	第三百四十九条	附則第十七条の二第一項
第三百六十八条第一項	土地及び家屋にあつては基準年度の価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格（以下「比準価格」と総称する。）	土地にあつては修正価格
第三百八十一条第一項、第二項及び第八項	基準年度の価格又は比準価格	修正価格
第三百八十九条第一項及び第五項、第三百九十六条の四第四項及び第五項、第四百三条第一項、第四百十九条第一項並びに第四百二十二条の二第一項	固定資産評価基準	固定資産評価基準及び附則第十七条の二第一項に規定する修正基準
第四百二十二条の三	土地及び家屋の基準年度の価格又は比準価格	土地の修正価格
その基準年度の価格又は比準価格	その修正価格
附則第十五条第八項、第十五項、第十八項、第三十項から第三十二項まで、第三十五項、第三十六項、第四十項及び第四十三項、第十五条の二第二項並びに第十五条の三	は、第三百四十九条	は、附則第十七条の二第一項
<sup>suppl-3251-226/art-17-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-6</sup>
Solely for fixed assets tax for fiscal 2026 imposed on land to which paragraph (1) applies for fixed assets tax for fiscal 2026, the words set out in the middle column of the following table in the provisions set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively.
Article 349-3, paragraph (9)	the preceding two Articles	Article 17-2, paragraph (1) of the Supplementary Provisions
the price as of the assessment date for the base year, or the price that is to be comparable to that price pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3), paragraph (4), the proviso to paragraph (5) or paragraph (6)	the adjusted price prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions (hereinafter referred to as the "adjusted price")
Article 349-3, paragraphs (18), (22), (25), (30) and (33)	the preceding two Articles	Article 17-2, paragraph (1) of the Supplementary Provisions
Article 349-3, paragraphs (11) and (21) and Article 349-3-2, paragraphs (1) and (2)	Article 349	Article 17-2, paragraph (1) of the Supplementary Provisions
Article 368, paragraph (1)	for land and houses, the base-year price, or the price that is to be comparable to that price pursuant to the proviso to Article 349, paragraph (2), the proviso to paragraph (3), paragraph (4), the proviso to paragraph (5) or paragraph (6) (hereinafter collectively referred to as the "comparison-based price")	for land, the adjusted price
Article 381, paragraphs (1), (2) and (8)	base-year price or comparison-based price	adjusted price
Article 389, paragraphs (1) and (5), Article 396-4, paragraphs (4) and (5), Article 403, paragraph (1), Article 419, paragraph (1) and Article 422-2, paragraph (1)	fixed asset valuation standards	fixed asset valuation standards and the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions
Article 422-3	base-year price or comparison-based price of land and houses	adjusted price of land
that base-year price or comparison-based price	that adjusted price
Article 15, paragraphs (8), (15), (18), (30) through (32), (35), (36), (40) and (43), Article 15-2, paragraph (2), and Article 15-3 of the Supplementary Provisions	is, notwithstanding Article 349	is, notwithstanding Article 17-2, paragraph (1) of the Supplementary Provisions
<sup>machine translation, not official</sup>

**第七項**  総務大臣は、第一項の修正基準を定めたときは、これを告示しなければならない。
<sup>suppl-3251-226/art-17-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-7</sup>
When the Minister for Internal Affairs and Communications has determined the adjustment standards under paragraph (1), the Minister must give public notice thereof.
<sup>machine translation, not official</sup>

**第八項**  固定資産税の納税者は、その納付すべき令和七年度分又は令和八年度分の固定資産税に係る第一項の規定の適用を受ける土地について土地課税台帳等に登録された修正価格について第四百三十二条第一項の規定により審査の申出をする場合には、当該土地に係る当該年度の前年度分の固定資産税の課税標準の基礎となつた価格についての不服を審査の申出の理由とすることができない。
<sup>suppl-3251-226/art-17-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-8</sup>
Where a taxpayer of fixed assets tax files an application for review under Article 432, paragraph (1) concerning the adjusted price registered in the land tax ledgers, etc. for land subject to the application of paragraph (1) in relation to the fixed assets tax for fiscal year 2025 or fiscal year 2026 that the taxpayer is to pay, the taxpayer may not state dissatisfaction with the price that formed the basis of the tax base for fixed assets tax for the fiscal year preceding that fiscal year for that land as a ground for the application for review.
<sup>machine translation, not official</sup>

**第九項**  令和七年度分及び令和八年度分の固定資産税に限り、第三百八十八条第二項、第四百一条及び第四百三十二条第一項の規定の適用については、第三百八十八条第二項及び第四百一条第一号中「固定資産評価基準」とあるのは「固定資産評価基準及び附則第十七条の二第一項の修正基準」と、第四百三十二条第一項中「当該土地又は家屋」とあるのは「当該土地若しくは家屋」と、「又は第五項ただし書」とあるのは「若しくは第五項ただし書」と、「を申し立てる場合」とあるのは「、又は令和七年度分若しくは令和八年度分の固定資産税について当該土地が附則第十七条の二第一項の規定の適用を受けるべきものであることを申し立てる場合」とする。
<sup>suppl-3251-226/art-17-2/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-9</sup>
Only for fixed assets tax for fiscal year 2025 and fiscal year 2026, with regard to the application of Article 388, paragraph (2), Article 401 and Article 432, paragraph (1), "fixed asset valuation standards" in Article 388, paragraph (2) and Article 401, item (i) is deemed to be replaced with "fixed asset valuation standards and the adjustment standards under Article 17-2, paragraph (1) of the Supplementary Provisions"; in Article 432, paragraph (1), "又は" (or) in "the land or house" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), "又は" (or) before "the proviso to paragraph (5)" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and "where it is asserted" is deemed to be replaced with ", or where it is asserted that, for fixed assets tax for fiscal year 2025 or fiscal year 2026, the land ought to be subject to the application of Article 17-2, paragraph (1) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第十項**  市町村長は、令和七年度分又は令和八年度分の固定資産税について、第一項の規定により当該市町村内の土地の全部又は一部について修正価格で土地課税台帳等に登録されたものを当該年度分の固定資産税の課税標準とする場合には、その旨を納税義務者に周知するよう努めるものとする。
<sup>suppl-3251-226/art-17-2/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-10</sup>
Where, for fixed assets tax for fiscal year 2025 or fiscal year 2026, the mayor of the municipality takes as the tax base for fixed assets tax for that fiscal year the price registered in the land tax ledgers, etc. as an adjusted price for all or part of the land within the municipality pursuant to paragraph (1), the mayor is to endeavor to make this known to persons liable for tax.
<sup>machine translation, not official</sup>

### 第十七条の三（平成二十九年度以降の勧告遊休農地の価格の特例） — Special Provisions on the Price of Idle Farmland Subject to a Recommendation from Fiscal Year 2017
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-17-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3</sup>

**第一項**  平成二十九年度以降の第二年度又は第三年度に係る賦課期日（平成二十九年度にあつては、当該年度に係る賦課期日以前）において、新たに勧告遊休農地（農地のうち農地法第三十六条第一項の規定による勧告があつたものをいう。以下この条及び次条において同じ。）となり、又は勧告遊休農地であつた土地が勧告遊休農地以外の農地となる事情がある土地については、当該事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項第一号に掲げる事情があるものとみなす。この場合における同項から同条第六項までの規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第二項	次の各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十七条の三第一項に規定する事情がある
当該土地又は家屋に対して	勧告遊休農地（同項に規定する勧告遊休農地をいう。以下この条において同じ。）に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を第三百八十八条第一項に規定する固定資産評価基準（勧告遊休農地に係る部分に限る。以下この条において「勧告遊休農地固定資産評価基準」という。）により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）で土地課税台帳等
第三項	前項各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十七条の三第一項に規定する事情がある
、当該土地又は家屋に対して	、勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）で土地課税台帳等
第四項	に対して	について第二年度の固定資産税の賦課期日において附則第十七条の三第一項に規定する事情がある場合においては、勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
第五項	第二項各号に掲げる事情があるため、第二年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十七条の三第一項に規定する事情がある
当該土地又は家屋に対して	勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）で土地課税台帳等
第六項	に対して	について第三年度の固定資産税の賦課期日において附則第十七条の三第一項に規定する事情がある場合においては、勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
<sup>suppl-3251-226/art-17-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3/par-1</sup>
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2017 or later (for fiscal year 2017, on or before the assessment date for that fiscal year), there are circumstances in which it newly becomes idle farmland subject to a recommendation (meaning, among farmland, that for which a recommendation has been made under Article 36, paragraph (1) of the Cropland Act; the same applies hereinafter in this Article and the following Article), or land that was idle farmland subject to a recommendation becomes farmland other than idle farmland subject to a recommendation, it is deemed, only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, that there are the circumstances set forth in Article 349, paragraph (2), item (i). In this case, with regard to the application of Article 349, paragraphs (2) through (6), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (2)	due to the circumstances set out in the following items existing with respect to the base-year land or house on the assessment date for fixed assets tax for the second year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	there are circumstances prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions
on that land or house	on idle farmland subject to a recommendation (meaning idle farmland subject to a recommendation prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article)
the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to idle farmland subject to a recommendation; hereinafter in this Article referred to as the "fixed asset valuation standards for idle farmland subject to a recommendation") (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land), and that is registered in land tax ledgers, etc.
Paragraph (3)	due to the circumstances set out in the items of the preceding paragraph existing with respect to the base-year land or house on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	there are circumstances prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions
for the third year imposed on that land or house is	, on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land), and that is registered in land tax ledgers, etc.
Paragraph (4)	on	regarding which, where there are circumstances prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions as of the assessment date for fixed assets tax for the second year, on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
the land tax ledgers, etc. or the house tax ledger, etc.	land tax ledgers, etc.
Paragraph (5)	due to the circumstances set out in the items of paragraph (2) existing with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the second year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	there are circumstances prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions
on that land or house	on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land), and that is registered in land tax ledgers, etc.
Paragraph (6)	on	regarding which, where there are circumstances prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions as of the assessment date for fixed assets tax for the third year, on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
the land tax ledgers, etc. or the house tax ledger, etc.	land tax ledgers, etc.
<sup>machine translation, not official</sup>

**第二項**  平成二十九年度以降の第二年度又は第三年度に係る賦課期日において、勧告遊休農地である田若しくは畑が勧告遊休農地である畑若しくは田となる地目の変換（これに類する特別の事情として政令で定めるものを含む。）又は勧告遊休農地に係る市町村の廃置分合若しくは境界変更の事情がある土地については、これらの事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項、第三項及び第五項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第二項	次の各号に掲げる	附則第十七条の三第二項に規定する
当該土地又は家屋に対して	勧告遊休農地（同条第一項に規定する勧告遊休農地をいう。以下この条において同じ。）に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を第三百八十八条第一項に規定する固定資産評価基準（勧告遊休農地に係る部分に限る。以下この条において「勧告遊休農地固定資産評価基準」という。）により修正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
第三項	前項各号に掲げる	附則第十七条の三第二項に規定する
、当該土地又は家屋に対して	、勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
第五項	第二項各号に掲げる	附則第十七条の三第二項に規定する
当該土地又は家屋に対して	勧告遊休農地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	勧告遊休農地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
<sup>suppl-3251-226/art-17-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3/par-2</sup>
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2017 or later, there is a change of land category under which paddy fields or upland fields that are idle farmland subject to a recommendation become upland fields or paddy fields that are idle farmland subject to a recommendation (including special circumstances similar thereto as specified by Cabinet Order), or there are circumstances of abolition, establishment, division or merger of municipalities or boundary changes pertaining to idle farmland subject to a recommendation, with regard to the application of Article 349, paragraphs (2), (3) and (5), only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (2)	set out in the following items	prescribed in Article 17-3, paragraph (2) of the Supplementary Provisions
on that land or house	on idle farmland subject to a recommendation (meaning idle farmland subject to a recommendation prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article)
the price based on comparison with the base-year price of land or houses similar to that land or house	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to idle farmland subject to a recommendation; hereinafter in this Article referred to as the "fixed asset valuation standards for idle farmland subject to a recommendation")
the land tax ledgers, etc. or the house tax ledger, etc.	land tax ledgers, etc.
Paragraph (3)	set out in the items of the preceding paragraph	prescribed in Article 17-3, paragraph (2) of the Supplementary Provisions
, on that land or house	, on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
the land tax ledgers, etc. or the house tax ledger, etc.	land tax ledgers, etc.
Paragraph (5)	set out in the items of paragraph (2)	prescribed in Article 17-3, paragraph (2) of the Supplementary Provisions
on that land or house	on idle farmland subject to a recommendation
the price based on comparison with the base-year price of land or houses similar to that land or house	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the idle farmland subject to a recommendation, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
the land tax ledgers, etc. or the house tax ledger, etc.	land tax ledgers, etc.
<sup>machine translation, not official</sup>

**第三項**  平成二十九年度以降の第二年度又は第三年度の固定資産税について第一項の規定により読み替えて適用される第三百四十九条第二項から第六項までの規定の適用を受ける土地に対して課する当該第二年度又は第三年度の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
基準年度に係る賦課期日に所在する土地（以下この表において「基準年度の土地」という。）で附則第十七条の三第一項の規定により読み替えられた第三百四十九条第二項ただし書の規定の適用を受けることとなるもの	第二年度	当該勧告遊休農地（附則第十七条の三第一項に規定する勧告遊休農地をいう。以下この表において同じ。）である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を第三百八十八条第一項に規定する固定資産評価基準（勧告遊休農地に係る部分に限る。以下この表において「勧告遊休農地固定資産評価基準」という。）により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）
基準年度の土地で附則第十七条の三第一項の規定により読み替えられた第三百四十九条第三項ただし書の規定の適用を受けることとなるもの	第三年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）
第二年度において新たに固定資産税を課することとなる土地（以下この表において「第二年度の土地」という。）で附則第十七条の三第一項の規定により読み替えられた第三百四十九条第四項の規定の適用を受けることとなるもの	第二年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格
第二年度の土地で附則第十七条の三第一項の規定により読み替えられた第三百四十九条第五項ただし書の規定の適用を受けることとなるもの	第三年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格（当該土地が勧告遊休農地以外の農地となつた土地である場合には、当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格）
第三年度において新たに固定資産税を課することとなる土地で附則第十七条の三第一項の規定により読み替えられた第三百四十九条第六項の規定の適用を受けることとなるもの	第三年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格
<sup>suppl-3251-226/art-17-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3/par-3</sup>
Only for fixed assets tax for the second year or third year imposed on land subject to the application of Article 349, paragraphs (2) through (6) as applied with terms replaced pursuant to paragraph (1), for fixed assets tax for the second year or third year of fiscal year 2017 or later, the table in Article 409, paragraph (1) is deemed to be replaced as follows.
Category of land	Year	Price
land located on the assessment date for the base year (hereinafter in this table referred to as "base-year land") that is to become subject to the application of the proviso to Article 349, paragraph (2) as applied with terms replaced pursuant to Article 17-3, paragraph (1) of the Supplementary Provisions	Second year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question (meaning idle farmland subject to a recommendation prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to idle farmland subject to a recommendation; hereinafter in this table referred to as the "fixed asset valuation standards for idle farmland subject to a recommendation") (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land)
base-year land that is to become subject to the application of the proviso to Article 349, paragraph (3) as applied with terms replaced pursuant to Article 17-3, paragraph (1) of the Supplementary Provisions	Third year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land)
land on which fixed assets tax is newly to be imposed in the second year (hereinafter in this table referred to as "land for the second year") that is to become subject to the application of Article 349, paragraph (4) as applied with terms replaced pursuant to Article 17-3, paragraph (1) of the Supplementary Provisions	Second year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
land for the second year that is to become subject to the application of the proviso to Article 349, paragraph (5) as applied with terms replaced pursuant to Article 17-3, paragraph (1) of the Supplementary Provisions	Third year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation (where the land has become farmland other than idle farmland subject to a recommendation, the price derived by comparison with the price made the tax base for fixed assets tax for that fiscal year for farmland similar to that land)
land on which fixed assets tax is newly to be imposed in the third year that is to become subject to the application of Article 349, paragraph (6) as applied with terms replaced pursuant to Article 17-3, paragraph (1) of the Supplementary Provisions	Third year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
<sup>machine translation, not official</sup>

**第四項**  平成二十九年度以降の第二年度又は第三年度の固定資産税について第二項の規定により読み替えて適用される第三百四十九条第二項、第三項又は第五項の規定の適用を受ける土地に対して課する当該第二年度又は第三年度の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
基準年度に係る賦課期日に所在する土地（以下この表において「基準年度の土地」という。）で附則第十七条の三第二項の規定により読み替えられた第三百四十九条第二項ただし書の規定の適用を受けることとなるもの	第二年度	当該勧告遊休農地（附則第十七条の三第一項に規定する勧告遊休農地をいう。以下この表において同じ。）である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を第三百八十八条第一項に規定する固定資産評価基準（勧告遊休農地に係る部分に限る。以下この表において「勧告遊休農地固定資産評価基準」という。）により修正した価格
基準年度の土地で附則第十七条の三第二項の規定により読み替えられた第三百四十九条第三項ただし書の規定の適用を受けることとなるもの	第三年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格
第二年度において新たに固定資産税を課することとなる土地で附則第十七条の三第二項の規定により読み替えられた第三百四十九条第五項ただし書の規定の適用を受けることとなるもの	第三年度	当該勧告遊休農地である土地について農地法第三十六条第一項の規定による勧告がなかつた場合における課税標準となるべき価格に相当する額を勧告遊休農地固定資産評価基準により修正した価格
<sup>suppl-3251-226/art-17-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3/par-4</sup>
Only for fixed assets tax for the second year or third year imposed on land subject to the application of Article 349, paragraph (2), (3) or (5) as applied with terms replaced pursuant to paragraph (2), for fixed assets tax for the second year or third year of fiscal year 2017 or later, the table in Article 409, paragraph (1) is deemed to be replaced as follows.
Category of land	Year	Price
land located on the assessment date for the base year (hereinafter in this table referred to as "base-year land") that is to become subject to the application of the proviso to Article 349, paragraph (2) as applied with terms replaced pursuant to Article 17-3, paragraph (2) of the Supplementary Provisions	Second year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question (meaning idle farmland subject to a recommendation prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to idle farmland subject to a recommendation; hereinafter in this table referred to as the "fixed asset valuation standards for idle farmland subject to a recommendation")
base-year land that is to become subject to the application of the proviso to Article 349, paragraph (3) as applied with terms replaced pursuant to Article 17-3, paragraph (2) of the Supplementary Provisions	Third year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
land on which fixed assets tax is newly to be imposed in the second year that is to become subject to the application of the proviso to Article 349, paragraph (5) as applied with terms replaced pursuant to Article 17-3, paragraph (2) of the Supplementary Provisions	Third year	a price obtained by adjusting the amount equivalent to the price that would be the tax base if no recommendation under Article 36, paragraph (1) of the Cropland Act had been made for the land that is the recommended idle farmland in question, in accordance with the fixed asset valuation standards for idle farmland subject to a recommendation
<sup>machine translation, not official</sup>

### 第十七条の四
<sup>suppl-3251-226/art-17-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-4</sup>

**第一項**  賦課期日に所在する勧告遊休農地に対して課する固定資産税及び都市計画税については、附則第十九条及び第二十六条の規定は、適用しない。
<sup>suppl-3251-226/art-17-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-4/par-1</sup>
Article 19 and Article 26 of the Supplementary Provisions do not apply to fixed assets tax and city planning tax imposed on idle farmland subject to a recommendation located on the assessment date.
<sup>machine translation, not official</sup>

### 第十八条（宅地等に対して課する令和六年度から令和八年度までの各年度分の固定資産税の特例） — Special Provisions on Fixed Assets Tax on Building Land, etc. for Each Fiscal Year from Fiscal Year 2024 through Fiscal Year 2026
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-18 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18</sup>

**第一項**  宅地等に係る令和六年度から令和八年度までの各年度分の固定資産税の額は、当該宅地等に係る当該年度分の固定資産税額が、当該宅地等の当該年度分の固定資産税に係る前年度分の固定資産税の課税標準額に、当該宅地等に係る当該年度分の固定資産税の課税標準となるべき価格（当該宅地等が当該年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける宅地等であるときは、当該価格に同条に定める率を乗じて得た額。以下この条において同じ。）に百分の五を乗じて得た額を加算した額（当該宅地等が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額（以下「宅地等調整固定資産税額」という。）を超える場合には、当該宅地等調整固定資産税額とする。
<sup>suppl-3251-226/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1</sup>
The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for building land, etc. is, where the fixed assets tax amount for that fiscal year for that building land, etc. exceeds the fixed assets tax amount (hereinafter referred to as the "adjusted fixed assets tax amount for building land, etc.") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that building land, etc., the amount obtained by adding, to the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that building land, etc., the amount obtained by multiplying by five percent the price that is to be the tax base for fixed assets tax for that fiscal year for that building land, etc. (where that building land, etc. is building land, etc. subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article; the same applies hereinafter in this Article) (where that building land, etc. is building land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions), the adjusted fixed assets tax amount for building land, etc.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用を受ける商業地等に係る令和六年度から令和八年度までの各年度分の宅地等調整固定資産税額は、当該宅地等調整固定資産税額が、当該商業地等に係る当該年度分の固定資産税の課税標準となるべき価格に十分の六を乗じて得た額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額を超える場合には、同項の規定にかかわらず、当該固定資産税額とする。
<sup>suppl-3251-226/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-2</sup>
The adjusted fixed assets tax amount for building land, etc. for each fiscal year from fiscal year 2024 through fiscal year 2026 for commercial land, etc. subject to the application of the preceding paragraph is, notwithstanding that paragraph, where that adjusted fixed assets tax amount for building land, etc. exceeds the fixed assets tax amount calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc., the amount obtained by multiplying by six-tenths the price that is to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc. (where that commercial land, etc. is commercial land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions), that fixed assets tax amount.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用を受ける宅地等に係る令和六年度から令和八年度までの各年度分の宅地等調整固定資産税額は、当該宅地等調整固定資産税額が、当該宅地等に係る当該年度分の固定資産税の課税標準となるべき価格に十分の二を乗じて得た額（当該宅地等が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額に満たない場合には、同項の規定にかかわらず、当該固定資産税額とする。
<sup>suppl-3251-226/art-18/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-3</sup>
The adjusted fixed assets tax amount for building land, etc. for each fiscal year from fiscal year 2024 through fiscal year 2026 for building land, etc. subject to the application of paragraph (1) is, notwithstanding that paragraph, where that adjusted fixed assets tax amount for building land, etc. is less than the fixed assets tax amount calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that building land, etc., the amount obtained by multiplying by two-tenths the price that is to be the tax base for fixed assets tax for that fiscal year for that building land, etc. (where that building land, etc. is building land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions), that fixed assets tax amount.
<sup>machine translation, not official</sup>

**第四項**  商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・七以下のものに係る令和六年度から令和八年度までの各年度分の固定資産税の額は、第一項の規定にかかわらず、当該商業地等の当該年度分の固定資産税に係る前年度分の固定資産税の課税標準額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、前年度分の固定資産税の課税標準額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額（以下「商業地等据置固定資産税額」という。）とする。
<sup>suppl-3251-226/art-18/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-4</sup>
The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for commercial land, etc. whose burden level for that fiscal year is not less than 0.6 and not more than 0.7 is, notwithstanding paragraph (1), the fixed assets tax amount (hereinafter referred to as the "frozen fixed assets tax amount for commercial land, etc.") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc., the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that commercial land, etc. (where that commercial land, etc. is commercial land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax by the rates prescribed in those provisions).
<sup>machine translation, not official</sup>

**第五項**  商業地等のうち当該商業地等の当該年度の負担水準が〇・七を超えるものに係る令和六年度から令和八年度までの各年度分の固定資産税の額は、第一項の規定にかかわらず、当該商業地等に係る当該年度分の固定資産税の課税標準となるべき価格に十分の七を乗じて得た額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額（以下「商業地等調整固定資産税額」という。）とする。
<sup>suppl-3251-226/art-18/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-5</sup>
The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for commercial land, etc. whose burden level for that fiscal year exceeds 0.7 is, notwithstanding paragraph (1), the fixed assets tax amount (hereinafter referred to as the "adjusted fixed assets tax amount for commercial land, etc.") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc., the amount obtained by multiplying by seven-tenths the price that is to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc. (where that commercial land, etc. is commercial land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions).
<sup>machine translation, not official</sup>

**第六項**  第一項及び第四項の「前年度分の固定資産税の課税標準額」とは、次の各号に掲げる宅地等の区分に応じ、当該各号に定める額をいう。
<sup>suppl-3251-226/art-18/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6</sup>
The "tax base of the previous fiscal year's fixed assets tax" in paragraphs (1) and (4) means the amount specified in each of the following items according to the categories of building land, etc. set forth in those items.
<sup>machine translation, not official</sup>

  **一**  令和五年度に係る固定資産税の賦課期日に所在する宅地等（次号から第四号までに掲げる宅地等のいずれかに該当するに至つた場合における当該宅地等を除く。）　当該宅地等の当該年度の前年度課税標準額
  <sup>suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-1</sup>
  Building land, etc. located on the assessment date for fixed assets tax for fiscal year 2023 (excluding that building land, etc. where it has come to fall under any of the building land, etc. set forth in item (ii) through item (iv)): the prior-year tax base of that building land, etc. for that fiscal year
  <sup>machine translation, not official</sup>

  **二**  令和六年度において新たに固定資産税を課することとなる宅地等又は同年度に係る賦課期日において地目の変換等がある宅地等（次号又は第四号に掲げる宅地等のいずれかに該当するに至つた場合における当該宅地等を除く。）　次に掲げる年度の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2</sup>
  Building land, etc. on which fixed assets tax is newly to be imposed in fiscal year 2024, or building land, etc. for which there is a change of land category, etc. on the assessment date for that fiscal year (excluding that building land, etc. where it has come to fall under either the building land, etc. set forth in the following item or item (iv)): the amount specified below according to the category of fiscal year listed below
  <sup>machine translation, not official</sup>

    **イ**  令和六年度　当該宅地等の同年度の比準課税標準額
    <sup>suppl-3251-226/art-18/par-6/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2/sub-1</sup>
    Fiscal year 2024: the comparison-based tax base of that building land, etc. for that fiscal year
    <sup>machine translation, not official</sup>

    **ロ**  令和七年度又は令和八年度　当該宅地等の当該年度の前年度課税標準額
    <sup>suppl-3251-226/art-18/par-6/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2/sub-2</sup>
    Fiscal year 2025 or fiscal year 2026: the prior-year tax base of that building land, etc. for that fiscal year
    <sup>machine translation, not official</sup>

  **三**  令和七年度において新たに固定資産税を課することとなる宅地等又は同年度に係る賦課期日において地目の変換等がある宅地等（次号に掲げる宅地等に該当するに至つた場合における当該宅地等を除くものとし、当該地目の変換等がある宅地等にあつては、第三百四十九条第二項ただし書又は附則第十七条の二第一項の規定により当該土地に対して課する同年度分の固定資産税の課税標準となるべき価格が、当該土地の類似土地に係る同年度分の固定資産税の課税標準となるべき価格に比準する価格により決定されるものに限る。）　次に掲げる年度の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3</sup>
  Building land, etc. on which fixed assets tax is newly to be imposed in fiscal year 2025, or building land, etc. for which there is a change of land category, etc. on the assessment date for that fiscal year (excluding that building land, etc. where it has come to fall under the building land, etc. set forth in the following item, and, for building land, etc. for which there is a change of land category, etc., limited to that for which the price to be the tax base for fixed assets tax for that fiscal year imposed on that land is determined, under the proviso to Article 349, paragraph (2) or Article 17-2, paragraph (1) of the Supplementary Provisions, as a price derived by comparison with the price to be the tax base for fixed assets tax for that fiscal year for land similar to that land): the amount specified below according to the category of fiscal year listed below
  <sup>machine translation, not official</sup>

    **イ**  令和七年度　当該宅地等の同年度の比準課税標準額
    <sup>suppl-3251-226/art-18/par-6/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3/sub-1</sup>
    Fiscal year 2025: the comparison-based tax base of that building land, etc. for that fiscal year
    <sup>machine translation, not official</sup>

    **ロ**  令和八年度　当該宅地等の同年度の前年度課税標準額
    <sup>suppl-3251-226/art-18/par-6/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3/sub-2</sup>
    Fiscal year 2026: the prior-year tax base of that building land, etc. for that fiscal year
    <sup>machine translation, not official</sup>

  **四**  令和八年度において新たに固定資産税を課することとなる宅地等又は同年度に係る賦課期日において地目の変換等がある宅地等（第三百四十九条第三項ただし書若しくは第五項ただし書又は附則第十七条の二第一項若しくは第二項の規定により当該土地に対して課する同年度分の固定資産税の課税標準となるべき価格が、当該土地の類似土地に係る同年度分の固定資産税の課税標準となるべき価格に比準する価格により決定されるものに限る。）　当該宅地等の同年度の比準課税標準額
  <sup>suppl-3251-226/art-18/par-6/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-4</sup>
  Building land, etc. on which fixed assets tax is newly to be imposed in fiscal year 2026, or building land, etc. for which there is a change of land category, etc. on the assessment date for that fiscal year (limited to that for which the price to be the tax base for fixed assets tax for that fiscal year imposed on that land is determined, under the proviso to Article 349, paragraph (3), the proviso to Article 349, paragraph (5), or Article 17-2, paragraph (1) or (2) of the Supplementary Provisions, as a price derived by comparison with the price to be the tax base for fixed assets tax for that fiscal year for land similar to that land): the comparison-based tax base of that building land, etc. for that fiscal year
  <sup>machine translation, not official</sup>

### 第十八条の二  〔削除 / repealed〕
<sup>suppl-3251-226/art-18-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-2</sup>

**第一項**  削除
<sup>suppl-3251-226/art-18-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-2/par-1</sup>

### 第十八条の三
<sup>suppl-3251-226/art-18-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3</sup>

**第一項**  附則第十八条第六項第一号から第三号までに掲げる宅地等で令和六年度から令和八年度までの各年度に係る賦課期日において次の表の上欄に掲げる宅地等に該当するもの（第三項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、附則第十七条第六号に規定する前年度課税標準額は、同号イの規定にかかわらず、当該用途変更宅地等に係る当該各年度の前年度分の固定資産税の課税標準の基礎となつた価格に、当該用途変更宅地等が当該各年度に係る賦課期日において該当した同表の上欄に掲げる宅地等に当該各年度の前年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この項及び次項において「特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る特定用途前年度課税標準額の総額を当該特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額とする。
小規模住宅用地（第三百四十九条の三の二第二項に規定する小規模住宅用地をいう。以下同じ。）	小規模住宅用地以外の宅地等又は小規模住宅用地である部分及び小規模住宅用地以外である部分を併せ有する宅地等
一般住宅用地（住宅用地で小規模住宅用地以外のものをいう。以下同じ。）	一般住宅用地以外の宅地等又は一般住宅用地である部分及び一般住宅用地以外である部分を併せ有する宅地等
非住宅用宅地等（住宅用地以外の宅地等をいう。以下同じ。）	非住宅用宅地等以外の宅地等又は非住宅用宅地等である部分及び非住宅用宅地等以外である部分を併せ有する宅地等
<sup>suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-1</sup>
With regard to fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for building land, etc. set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions that falls, on the assessment date for each such fiscal year, under the building land, etc. set forth in the left-hand column of the following table (excluding building land, etc. subject to the application of paragraph (3)) and that, on the assessment date for the fiscal year preceding each such fiscal year, fell under the building land, etc. set forth in the right-hand column of that table (hereinafter in this paragraph referred to as "change-of-use building land, etc."), the prior-year tax base prescribed in Article 17, item (vi) of the Supplementary Provisions is, notwithstanding sub-item (a) of that item, the amount obtained by multiplying the price that formed the basis of the tax base for fixed assets tax for the fiscal year preceding each such fiscal year for that change-of-use building land, etc. by the figure obtained by dividing the total amount of the previous year's tax base of specified-use land for land that, on the assessment date for the fiscal year preceding each such fiscal year, fell under the building land, etc. set forth in the left-hand column of the table under which that change-of-use building land, etc. fell on the assessment date for each such fiscal year and that was subject to fixed assets tax in that preceding fiscal year (hereinafter in this paragraph and the following paragraph referred to as "specified-use building land, etc."), and was located within the municipality on the assessment date for that preceding fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that preceding fiscal year for that specified-use building land, etc. that was located within the municipality on the assessment date for that preceding fiscal year.
small-scale residential land (meaning small-scale residential land prescribed in Article 349-3-2, paragraph (2); the same applies hereinafter)	building land, etc. other than small-scale residential land, or building land, etc. having both a part that is small-scale residential land and a part that is other than small-scale residential land
general residential land (meaning residential land other than small-scale residential land; the same applies hereinafter)	building land, etc. other than general residential land, or building land, etc. having both a part that is general residential land and a part that is other than general residential land
non-residential building land, etc. (meaning building land, etc. other than residential land; the same applies hereinafter)	building land, etc. other than non-residential building land, etc., or building land, etc. having both a part that is non-residential building land, etc. and a part that is other than non-residential building land, etc.
<sup>machine translation, not official</sup>

**第二項**  前項の「特定用途前年度課税標準額」とは、次の各号に掲げる年度の区分に応じ、当該各号に定める額をいう。
<sup>suppl-3251-226/art-18-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2</sup>
The "previous year's tax base of specified-use land" in the preceding paragraph means the amount specified in each of the following items according to the category of fiscal year set forth in that item.
<sup>machine translation, not official</sup>

  **一**  令和六年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-18-3/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-1</sup>
  Fiscal year 2024: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和五年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-18-3/par-2/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-1/sub-1</sup>
    Specified-use building land, etc. other than the specified-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2023 for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
    <sup>machine translation, not official</sup>

    **ロ**  令和五年度分の固定資産税について令和六年改正前の地方税法附則第十八条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-18-3/par-2/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-1/sub-2</sup>
    Specified-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment for fixed assets tax for fiscal 2023: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
    <sup>machine translation, not official</sup>

  **二**  令和七年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-18-3/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-2</sup>
  Fiscal 2025: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和六年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-18-3/par-2/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-2/sub-1</sup>
    Specified-use building land, etc. other than the specified-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2024 for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
    <sup>machine translation, not official</sup>

    **ロ**  令和六年度分の固定資産税について附則第十八条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-18-3/par-2/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-2/sub-2</sup>
    Specified-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2024: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
    <sup>machine translation, not official</sup>

  **三**  令和八年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-18-3/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-3</sup>
  Fiscal 2026: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-18-3/par-2/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-3/sub-1</sup>
    Specified-use building land, etc. other than the specified-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2025 for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
    <sup>machine translation, not official</sup>

    **ロ**  令和七年度分の固定資産税について附則第十八条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-18-3/par-2/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-3/sub-2</sup>
    Specified-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2025: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
    <sup>machine translation, not official</sup>

**第三項**  附則第十八条第六項第二号に掲げる宅地等で令和六年度に係る賦課期日において第一項の表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和五年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和六年度類似用途変更宅地等」という。）、同条第六項第三号に掲げる宅地等で令和七年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和六年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和七年度類似用途変更宅地等」という。）又は同条第六項第四号に掲げる宅地等で令和八年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和七年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和八年度類似用途変更宅地等」という。）に係る附則第十七条第七号に規定する比準課税標準額は、同号の規定にかかわらず、令和六年度類似用途変更宅地等に係る令和六年度分の固定資産税にあつては第一号に掲げる額、令和七年度類似用途変更宅地等に係る令和七年度分の固定資産税にあつては第二号に掲げる額、令和八年度類似用途変更宅地等に係る令和八年度分の固定資産税にあつては第三号に掲げる額とする。
<sup>suppl-3251-226/art-18-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3</sup>
In the case of fiscal 2024 similar-use-changed building land, etc. (meaning building land, etc. set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions that falls, on the assessment date for fiscal year 2024, under the building land, etc. set forth in the left-hand column of the table in paragraph (1), among which the similar land of that building land, etc. fell, on the assessment date for fiscal year 2023, under the building land, etc. set forth in the right-hand column of that table; hereinafter in this paragraph referred to as "fiscal 2024 similar-use-changed building land, etc."), building land, etc. set forth in Article 18, paragraph (6), item (iii) of the Supplementary Provisions that falls, on the assessment date for fiscal year 2025, under the building land, etc. set forth in the left-hand column of that table, among which the similar land of that building land, etc. fell, on the assessment date for fiscal year 2024, under the building land, etc. set forth in the right-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2025 similar-use-changed building land, etc."), or building land, etc. set forth in Article 18, paragraph (6), item (iv) of the Supplementary Provisions that falls, on the assessment date for fiscal year 2026, under the building land, etc. set forth in the left-hand column of that table, among which the similar land of that building land, etc. fell, on the assessment date for fiscal year 2025, under the building land, etc. set forth in the right-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2026 similar-use-changed building land, etc."), the comparison-based tax base prescribed in Article 17, item (vii) of the Supplementary Provisions is, notwithstanding that item, the amount set forth in item (i) for fixed assets tax for fiscal 2024 for fiscal 2024 similar-use-changed building land, etc., the amount set forth in item (ii) for fixed assets tax for fiscal 2025 for fiscal 2025 similar-use-changed building land, etc., and the amount set forth in item (iii) for fixed assets tax for fiscal 2026 for fiscal 2026 similar-use-changed building land, etc.
<sup>machine translation, not official</sup>

  **一**  当該令和六年度類似用途変更宅地等の類似土地に係る令和五年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和六年度類似用途変更宅地等が令和六年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和五年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この号及び次項第一号において「令和五年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和五年度類似課税標準額の総額を当該令和五年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
  <sup>suppl-3251-226/art-18-3/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3/item-1</sup>
  The amount obtained by multiplying the price derived by comparison with the price that formed the basis of the tax base for fixed assets tax for fiscal 2023 for the similar land of that fiscal 2024 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2023 comparable tax base for land that, on the assessment date for fiscal year 2023, fell under the building land, etc. set forth in the left-hand column of the table in paragraph (1) under which that fiscal 2024 similar-use-changed building land, etc. fell on the assessment date for fiscal year 2024 and that was subject to fixed assets tax in that fiscal year (hereinafter in this item and item (i) of the following paragraph referred to as "fiscal 2023 comparable same-use building land, etc."), and was located within the municipality on the assessment date for that fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc. that was located within the municipality on the assessment date for that fiscal year
  <sup>machine translation, not official</sup>

  **二**  当該令和七年度類似用途変更宅地等の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和七年度類似用途変更宅地等が令和七年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和六年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この号及び次項第二号において「令和六年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和六年度類似課税標準額の総額を当該令和六年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
  <sup>suppl-3251-226/art-18-3/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3/item-2</sup>
  The amount obtained by multiplying the price derived by comparison with the price that formed the basis of the tax base for fixed assets tax for fiscal 2024 for the similar land of that fiscal 2025 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2024 comparable tax base for land that, on the assessment date for fiscal year 2024, fell under the building land, etc. set forth in the left-hand column of the table in paragraph (1) under which that fiscal 2025 similar-use-changed building land, etc. fell on the assessment date for fiscal year 2025 and that was subject to fixed assets tax in that fiscal year (hereinafter in this item and item (ii) of the following paragraph referred to as "fiscal 2024 comparable same-use building land, etc."), and was located within the municipality on the assessment date for that fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc. that was located within the municipality on the assessment date for that fiscal year
  <sup>machine translation, not official</sup>

  **三**  当該令和八年度類似用途変更宅地等の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和八年度類似用途変更宅地等が令和八年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和七年度に係る賦課期日において該当した土地のうち同年度において固定資産税を課されたもの（以下この号及び次項第三号において「令和七年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和七年度類似課税標準額の総額を当該令和七年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
  <sup>suppl-3251-226/art-18-3/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3/item-3</sup>
  The amount obtained by multiplying the price derived by comparison with the price that formed the basis of the tax base for fixed assets tax for fiscal 2025 for the similar land of that fiscal 2026 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2025 comparable tax base for land that, on the assessment date for fiscal year 2025, fell under the building land, etc. set forth in the left-hand column of the table in paragraph (1) under which that fiscal 2026 similar-use-changed building land, etc. fell on the assessment date for fiscal year 2026 and that was subject to fixed assets tax in that fiscal year (hereinafter in this item and item (iii) of the following paragraph referred to as "fiscal 2025 comparable same-use building land, etc."), and was located within the municipality on the assessment date for that fiscal year, by the total amount of the price that formed the basis of the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc. that was located within the municipality on the assessment date for that fiscal year
  <sup>machine translation, not official</sup>

**第四項**  前項において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
<sup>suppl-3251-226/art-18-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4</sup>
In the preceding paragraph, the meanings of the terms set forth in the following items are as provided respectively in those items.
<sup>machine translation, not official</sup>

  **一**  令和五年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-18-3/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-1</sup>
  Fiscal 2023 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる令和五年度類似特定用途宅地等以外の令和五年度類似特定用途宅地等　当該令和五年度類似特定用途宅地等に係る令和五年度分の固定資産税の課税標準の基礎となつた価格（当該令和五年度類似特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-18-3/par-4/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-1/sub-1</sup>
    Fiscal 2023 comparable same-use building land, etc. other than the fiscal 2023 comparable same-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2023 for that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
    <sup>machine translation, not official</sup>

    **ロ**  令和五年度分の固定資産税について令和六年改正前の地方税法附則第十八条の規定の適用を受ける令和五年度類似特定用途宅地等　当該令和五年度類似特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該令和五年度類似特定用途宅地等が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-18-3/par-4/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-1/sub-2</sup>
    Fiscal 2023 comparable same-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment for fixed assets tax for fiscal 2023: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
    <sup>machine translation, not official</sup>

  **二**  令和六年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-18-3/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-2</sup>
  Fiscal 2024 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる令和六年度類似特定用途宅地等以外の令和六年度類似特定用途宅地等　当該令和六年度類似特定用途宅地等に係る令和六年度分の固定資産税の課税標準の基礎となつた価格（当該令和六年度類似特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-18-3/par-4/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-2/sub-1</sup>
    Fiscal 2024 comparable same-use building land, etc. other than the fiscal 2024 comparable same-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2024 for that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
    <sup>machine translation, not official</sup>

    **ロ**  令和六年度分の固定資産税について附則第十八条の規定の適用を受ける令和六年度類似特定用途宅地等　当該令和六年度類似特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該令和六年度類似特定用途宅地等が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-18-3/par-4/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-2/sub-2</sup>
    Fiscal 2024 comparable same-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2024: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
    <sup>machine translation, not official</sup>

  **三**  令和七年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-18-3/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-3</sup>
  Fiscal 2025 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる令和七年度類似特定用途宅地等以外の令和七年度類似特定用途宅地等　当該令和七年度類似特定用途宅地等に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該令和七年度類似特定用途宅地等が同年度分の固定資産税について第三百四十九条の三の二の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-18-3/par-4/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-3/sub-1</sup>
    Fiscal 2025 comparable same-use building land, etc. other than the fiscal 2025 comparable same-use building land, etc. set forth in sub-item (b): the price that formed the basis of the tax base for fixed assets tax for fiscal 2025 for that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land subject to the application of Article 349-3-2 for fixed assets tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article)
    <sup>machine translation, not official</sup>

    **ロ**  令和七年度分の固定資産税について附則第十八条の規定の適用を受ける令和七年度類似特定用途宅地等　当該令和七年度類似特定用途宅地等に係る同条に規定する同年度分の固定資産税の課税標準となるべき額（当該令和七年度類似特定用途宅地等が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-18-3/par-4/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-3/sub-2</sup>
    Fiscal 2025 comparable same-use building land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for fiscal 2025: the amount prescribed in that Article to be the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)
    <sup>machine translation, not official</sup>

**第五項**  令和六年度から令和八年度までの各年度に係る賦課期日において小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る附則第十七条及び第十八条並びに前各項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
<sup>suppl-3251-226/art-18-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-5</sup>
With regard to the application of Article 17 and Article 18 of the Supplementary Provisions and the preceding paragraphs to fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for building land, etc. that has, on the assessment date for each such fiscal year, any two or more of a part that is small-scale residential land, a part that is general residential land and a part that is non-residential building land, etc., each of the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. is deemed to be one piece of building land, etc.
<sup>machine translation, not official</sup>

### 第十九条（農地に対して課する令和六年度から令和八年度までの各年度分の固定資産税の特例） — Special Provisions on Fixed Assets Tax on Farmland for Each Fiscal Year from Fiscal Year 2024 through Fiscal Year 2026
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-19 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19</sup>

**第一項**  農地に係る令和六年度から令和八年度までの各年度分の固定資産税の額は、当該農地に係る当該年度分の固定資産税額が、当該農地に係る当該年度分の固定資産税に係る前年度分の固定資産税の課税標準額（当該農地が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける農地であるときは、当該課税標準額にこれらの規定に定める率を乗じて得た額）に、当該農地の当該年度の次の表の上欄に掲げる負担水準の区分に応じ、同表の下欄に掲げる負担調整率を乗じて得た額を当該農地に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額（以下「農地調整固定資産税額」という。）を超える場合には、当該農地調整固定資産税額とする。
負担水準の区分	負担調整率
〇・九以上のもの	一・〇二五
〇・八以上〇・九未満のもの	一・〇五
〇・七以上〇・八未満のもの	一・〇七五
〇・七未満のもの	一・一
<sup>suppl-3251-226/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19/par-1</sup>
The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for farmland is, where the fixed assets tax amount for that fiscal year for that farmland exceeds the fixed assets tax amount (hereinafter referred to as the "adjusted fixed assets tax amount for farmland") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that farmland, the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year for that farmland (where that farmland is farmland subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that tax base by the rates prescribed in those provisions) by the burden adjustment rate set forth in the right-hand column of the following table according to the category of burden level for that fiscal year of that farmland set forth in the left-hand column of that table, the adjusted fixed assets tax amount for farmland.
Category of burden level	Burden adjustment rate
0.9 or more	1.025
0.8 or more and less than 0.9	1.05
0.7 or more and less than 0.8	1.075
less than 0.7	1.1
<sup>machine translation, not official</sup>

**第二項**  附則第十八条第六項の規定は、前項の前年度分の固定資産税の課税標準額について準用する。この場合において、同条第六項中「第一項及び第四項」とあるのは「附則第十九条第一項」と、「宅地等」とあるのは「農地」と読み替えるものとする。
<sup>suppl-3251-226/art-19/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19/par-2</sup>
The provisions of Article 18, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of the previous fiscal year's fixed assets tax in the preceding paragraph. In this case, in Article 18, paragraph (6) of the Supplementary Provisions, "paragraphs (1) and (4)" is deemed to be replaced with "Article 19, paragraph (1) of the Supplementary Provisions", and "building land, etc." is deemed to be replaced with "farmland".
<sup>machine translation, not official</sup>

### 第十九条の二（通常市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例） — Special Provisions on Fixed Assets Tax for Each Fiscal Year from Fiscal Year 2019 on Ordinary Farmland in an Urbanization Promotion Area
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-19-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2</sup>

**第一項**  令和元年度以降の各年度に係る賦課期日に所在する市街化区域農地（農地のうち、都市計画法第七条第一項に規定する市街化区域内のもの（次に掲げるものを除く。）をいう。以下同じ。）のうち、田園住居地域内市街化区域農地（市街化区域農地のうち、同法第八条第一項第一号に規定する田園住居地域内のものをいう。次条及び附則第二十二条において同じ。）以外のもの（以下この条において「通常市街化区域農地」という。）に対して課する固定資産税の課税標準となるべき価格については、当該通常市街化区域農地とその状況が類似する宅地の固定資産税の課税標準とされる価格に比準する価格により定められるべきものとする。
<sup>suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1</sup>
With regard to the price to be the tax base for fixed assets tax imposed on farmland in an urbanization promotion area (meaning, among farmland, that within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act (excluding the following); the same applies hereinafter) located on the assessment date for each fiscal year from fiscal year 2019 onward, other than farmland in an urbanization promotion area in a rural residential zone (meaning, among farmland in an urbanization promotion area, that within a rural residential zone prescribed in Article 8, paragraph (1), item (i) of that Act; the same applies in the following Article and Article 22 of the Supplementary Provisions) (hereinafter in this Article referred to as "ordinary farmland in an urbanization promotion area"), the price is to be determined as a price derived by comparison with the price made the tax base for fixed assets tax for building land similar in condition to that ordinary farmland in an urbanization promotion area.
<sup>machine translation, not official</sup>

  **一**  生産緑地法（昭和四十九年法律第六十八号）第二条第三号に規定する生産緑地（以下この号において「生産緑地」という。）である農地（生産緑地法の一部を改正する法律（平成三年法律第三十九号）の施行の日以後に都市計画法第八条第一項の規定により定められた生産緑地法第三条第一項に規定する生産緑地地区の区域内の生産緑地である農地のうち、同法第十条第一項に規定する申出基準日（以下この号において「申出基準日」という。）までに同法第十条の二第一項の規定による指定がされなかつたものであつて、当該申出基準日の属する年の翌年の一月一日（当該申出基準日が一月一日である場合には、同日）を賦課期日とする年度以降の各年度に係る賦課期日に所在するものその他の政令で定めるものを除く。）
  <sup>suppl-3251-226/art-19-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1/item-1</sup>
  Farmland that is productive green land prescribed in Article 2, item (iii) of the Productive Green Land Act (Act No. 68 of 1974) (hereinafter in this item referred to as "productive green land") (excluding farmland that is productive green land within the area of a productive green land district prescribed in Article 3, paragraph (1) of the Productive Green Land Act determined under Article 8, paragraph (1) of the City Planning Act on or after the date of enforcement of the Act Partially Amending the Productive Green Land Act (Act No. 39 of 1991), that was not designated under Article 10-2, paragraph (1) of the Productive Green Land Act by the application base date prescribed in Article 10, paragraph (1) of the Productive Green Land Act (hereinafter in this item referred to as the "application base date"), and that is located on the assessment date for each fiscal year from the fiscal year whose assessment date is January 1 of the year following the year in which that application base date falls (if that application base date is January 1, that day), and other farmland specified by Cabinet Order)
  <sup>machine translation, not official</sup>

  **二**  都市計画法第十一条第一項の規定により同法第四条第六項に規定する都市計画施設として定められた公園、緑地又は墓園の区域内の農地で同法第五十五条第一項の規定による同法第二十六条第一項に規定する都道府県知事等の指定を受けたものその他の政令で定める農地
  <sup>suppl-3251-226/art-19-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1/item-2</sup>
  Farmland within the area of a park, green space or cemetery determined as an urban planning facility prescribed in Article 4, paragraph (6) of the City Planning Act pursuant to Article 11, paragraph (1) of that Act that has been designated by the prefectural governor, etc. prescribed in Article 26, paragraph (1) of that Act pursuant to Article 55, paragraph (1) of that Act, and other farmland specified by Cabinet Order
  <sup>machine translation, not official</sup>

**第二項**  令和元年度以降の第二年度又は第三年度に係る賦課期日において、新たに通常市街化区域農地となり、又は通常市街化区域農地であつた土地が市街化区域農地以外の農地となる事情がある土地については、当該事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項第一号に掲げる事情があるものとみなす。この場合における同項から同条第六項までの規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第二項	次の各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二第二項に規定する事情がある
当該土地又は家屋に類似する土地又は家屋の基準年度の	通常市街化区域農地（同条第一項に規定する通常市街化区域農地をいう。以下この条において同じ。）となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格で、市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この条において同じ。）以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる
比準する価格で土地課税台帳等又は家屋課税台帳等	比準する価格で土地課税台帳等
第三項	前項各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二第二項に規定する事情がある
当該土地又は家屋に類似する土地又は家屋の基準年度の	通常市街化区域農地となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格で、市街化区域農地以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる
価格で土地課税台帳等又は家屋課税台帳等	価格で土地課税台帳等
第四項	に対して	について第二年度の固定資産税の賦課期日において附則第十九条の二第二項に規定する事情がある場合においては、通常市街化区域農地となつた土地に対して
土地又は家屋に類似する土地又は家屋の基準年度の	土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
第五項	第二項各号に掲げる事情があるため、第二年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二第二項に規定する事情がある
当該土地又は家屋に類似する土地又は家屋の基準年度の	通常市街化区域農地となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格で、市街化区域農地以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる
比準する価格で土地課税台帳等又は家屋課税台帳等	比準する価格で土地課税台帳等
第六項	に対して	について第三年度の固定資産税の賦課期日において附則第十九条の二第二項に規定する事情がある場合においては、通常市街化区域農地となつた土地に対して
土地又は家屋に類似する土地又は家屋の基準年度の	土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
<sup>suppl-3251-226/art-19-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-2</sup>
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2019 or later, there are circumstances in which it newly becomes ordinary farmland in an urbanization promotion area, or land that was ordinary farmland in an urbanization promotion area becomes farmland other than farmland in an urbanization promotion area, it is deemed, only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, that there are the circumstances set forth in Article 349, paragraph (2), item (i). In this case, with regard to the application of Article 349, paragraphs (2) through (6), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (2)	if, due to the circumstances set out in the following items existing with respect to the base-year land or house on the assessment date for fixed assets tax for the second year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	if there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions with respect to the base-year land or house on the assessment date for fixed assets tax for the second year
the price based on comparison with the base-year price of land or houses similar to that land or house	for land that has become ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
Paragraph (3)	if, due to the circumstances set out in the items of the preceding paragraph existing with respect to the base-year land or house on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	if there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions with respect to the base-year land or house on the assessment date for fixed assets tax for the third year
the price based on comparison with the base-year price of land or houses similar to that land or house	for land that has become ordinary farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
Paragraph (4)	The tax base of fixed assets tax for the second year imposed on land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year")	Where, as of the assessment date for fixed assets tax for the second year, there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions with respect to land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year"), the tax base of fixed assets tax for the second year imposed on land that has become ordinary farmland in an urbanization promotion area
the price based on comparison with the base-year price of land or houses similar to that land or house	the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
Paragraph (5)	if, due to the circumstances set out in the items of paragraph (2) existing with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the second year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	if there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year
the price based on comparison with the base-year price of land or houses similar to that land or house	for land that has become ordinary farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
Paragraph (6)	The tax base of fixed assets tax for the third year imposed on land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year")	Where, as of the assessment date for fixed assets tax for the third year, there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions with respect to land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year"), the tax base of fixed assets tax for the third year imposed on land that has become ordinary farmland in an urbanization promotion area
the price based on comparison with the base-year price of land or houses similar to that land or house	the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
<sup>machine translation, not official</sup>

**第三項**  令和元年度以降の第二年度又は第三年度に係る賦課期日において、通常市街化区域農地である田若しくは畑が通常市街化区域農地である畑若しくは田となる地目の変換（これに類する特別の事情として政令で定めるものを含む。）があり、又は通常市街化区域農地に係る市町村の廃置分合若しくは境界変更の事情がある土地については、これらの事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項、第三項及び第五項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第二項	次の各号に掲げる	附則第十九条の二第三項に規定する
当該土地又は家屋に類似する土地又は家屋の基準年度の	通常市街化区域農地（同条第一項に規定する通常市街化区域農地をいう。以下この条において同じ。）である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる
比準する価格で土地課税台帳等又は家屋課税台帳等	比準する価格で土地課税台帳等
第三項	前項各号に掲げる	附則第十九条の二第三項に規定する
当該土地又は家屋に類似する土地又は家屋の基準年度の	通常市街化区域農地である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる
価格で土地課税台帳等又は家屋課税台帳等	価格で土地課税台帳等
第五項	第二項各号に掲げる	附則第十九条の二第三項に規定する
当該土地又は家屋に類似する土地又は家屋の基準年度の	通常市街化区域農地である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる
比準する価格で土地課税台帳等又は家屋課税台帳等	比準する価格で土地課税台帳等
<sup>suppl-3251-226/art-19-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-3</sup>
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2019 or later, there is a change of land category under which paddy fields or upland fields that are ordinary farmland in an urbanization promotion area become upland fields or paddy fields that are ordinary farmland in an urbanization promotion area (including special circumstances similar thereto as specified by Cabinet Order), or there are circumstances of abolition, establishment, division or merger of municipalities or boundary changes pertaining to ordinary farmland in an urbanization promotion area, with regard to the application of Article 349, paragraphs (2), (3) and (5), only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (2)	set out in the following items	prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions
the base-year price of land or houses similar to that land or house	the price made the tax base for fixed assets tax for that fiscal year for building land similar in condition to that land that is ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article)
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
Paragraph (3)	set out in the items of the preceding paragraph	prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions
the base-year price of land or houses similar to that land or house	the price made the tax base for fixed assets tax for that fiscal year for building land similar in condition to that land that is ordinary farmland in an urbanization promotion area
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
Paragraph (5)	set out in the items of paragraph (2)	prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions
the base-year price of land or houses similar to that land or house	the price made the tax base for fixed assets tax for that fiscal year for building land similar in condition to that land that is ordinary farmland in an urbanization promotion area
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
<sup>machine translation, not official</sup>

**第四項**  令和七年度に係る賦課期日において第二項に規定する事情がある土地（第六項又は第七項に規定する土地に該当するに至つた場合における当該土地を除く。）に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項	若しくは第四号に掲げる土地	又は第四号に掲げる土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この項において同じ。）となつたもの
固定資産税又は	固定資産税にあつては当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格とし、当該土地が同表の第二号に掲げる土地で市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この項において同じ。）以外の農地となつたものである場合における同年度分の固定資産税にあつては当該土地に類似する農地の同年度の修正前の価格を修正基準により修正した価格に比準する価格とし、
若しくは第六号	又は第六号
、当該土地の類似土地の当該年度	当該土地の類似土地の同年度
第一項の表第二号	第三百四十九条第二項各号に掲げる事情があるため、令和六年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二第二項に規定する事情がある
当該令和六年度の土地の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格	当該令和六年度の土地で通常市街化区域農地となつたものにあつては当該令和六年度の土地とその状況が類似する宅地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格、当該令和六年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和六年度の土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
第一項の表第四号	当該土地の類似土地	通常市街化区域農地となつた当該土地とその状況が類似する宅地
第二項	第三号、第五号若しくは第六号	第三号若しくは第五号
<sup>suppl-3251-226/art-19-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-4</sup>
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (2) on the assessment date for fiscal year 2025 (excluding that land where it has come to fall under the land prescribed in paragraph (6) or (7)), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (1)	where that land is land listed in item (ii) or (iv) of that table	where that land is land listed in item (ii) or (iv) of that table that has become ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph)
, or for fixed assets tax for fiscal 2026	, the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, and, for fixed assets tax for that fiscal year where that land is land listed in item (ii) of that table that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of farmland similar to that land, and, for fixed assets tax for fiscal 2026
item (iii), (v) or (vi) of that table	item (iii), (v) or (vi) of that table
the price before adjustment for that fiscal year of similar land of that land	the price before adjustment for that fiscal year of similar land of that land
Item (ii) of the table in paragraph (1)	that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2025, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality	for which, on the assessment date for fiscal 2025, there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that fiscal 2024 land	for that fiscal 2024 land that has become ordinary farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on building land similar in condition to that fiscal 2024 land, and, for that fiscal 2024 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on farmland similar to that fiscal 2024 land
Item (iv) of the table in paragraph (1)	similar land of that land	building land similar in condition to that land, which has become ordinary farmland in an urbanization promotion area
Paragraph (2)	item (iii), (v) or (vi)	item (iii) or (v)
<sup>machine translation, not official</sup>

**第五項**  令和七年度に係る賦課期日において第三項に規定する事情がある土地（次項又は第七項に規定する土地に該当するに至つた場合における当該土地を除く。）に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項	若しくは第四号	又は第四号
固定資産税又は	固定資産税にあつては通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この項において同じ。）である当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格とし、
若しくは第六号	又は第六号
、当該土地の類似土地の当該年度	当該土地の類似土地の同年度
第一項の表第二号	第三百四十九条第二項各号に掲げる	附則第十九条の二第三項に規定する
当該令和六年度の土地の類似土地	通常市街化区域農地である当該令和六年度の土地とその状況が類似する宅地
第一項の表第四号	当該土地の類似土地	通常市街化区域農地である当該土地とその状況が類似する宅地
第二項	第三号、第五号若しくは第六号	第三号若しくは第五号
<sup>suppl-3251-226/art-19-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-5</sup>
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (3) on the assessment date for fiscal year 2025 (excluding that land where it has come to fall under the land prescribed in the following paragraph or paragraph (7)), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (1)	item (ii) or (iv) of that table	item (ii) or (iv) of that table
, or for fixed assets tax for fiscal 2026	, the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, which is ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph), and, for fixed assets tax for fiscal 2026
item (iii), (v) or (vi) of that table	item (iii), (v) or (vi) of that table
the price before adjustment for that fiscal year of similar land of that land	the price before adjustment for that fiscal year of similar land of that land
Item (ii) of the table in paragraph (1)	set forth in the items of Article 349, paragraph (2)	prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions
similar land of that fiscal 2024 land	building land similar in condition to that fiscal 2024 land that is ordinary farmland in an urbanization promotion area
Item (iv) of the table in paragraph (1)	similar land of that land	building land similar in condition to that land that is ordinary farmland in an urbanization promotion area
Paragraph (2)	item (iii), (v) or (vi)	item (iii) or (v)
<sup>machine translation, not official</sup>

**第六項**  令和八年度に係る賦課期日において第二項に規定する事情がある土地に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項	若しくは第四号	又は第四号
又は当該土地が同表の第三号、第五号若しくは第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては、	にあつては
類似土地の当該年度	類似土地の同年度
価格と	価格とし、当該土地が同表の第三号、第五号又は第六号に掲げる土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この項及び次項において同じ。）となつたものである場合における令和八年度分の固定資産税にあつては当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格とし、当該土地が同表の第三号又は第五号に掲げる土地で市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この項及び次項において同じ。）以外の農地となつたものである場合における同年度分の固定資産税にあつては当該土地に類似する農地の同年度の修正前の価格を修正基準により修正した価格に比準する価格と
第一項の表第三号	第三百四十九条第二項各号に掲げる事情があるため、令和七年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二第二項に規定する事情がある
当該令和六年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格	当該令和六年度の土地で通常市街化区域農地となつたものにあつては当該令和六年度の土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格、当該令和六年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和六年度の土地に類似する農地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
第一項の表第五号	第三百四十九条第二項各号に掲げる事情があるため、令和七年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二第二項に規定する事情がある
当該令和七年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格	当該令和七年度の土地で通常市街化区域農地となつたものにあつては当該令和七年度の土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格、当該令和七年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度の土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
第一項の表第六号	当該令和八年度の土地の類似土地	通常市街化区域農地となつた当該令和八年度の土地とその状況が類似する宅地
第二項	これらの土地の類似土地	通常市街化区域農地となつたものとその状況が類似する宅地若しくは同表の第三号若しくは第五号に掲げる土地で市街化区域農地以外の農地となつたものに類似する農地
の類似土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格）	で通常市街化区域農地となつたものにあつては当該令和七年度適用土地とその状況が類似する宅地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格とし、当該令和七年度適用土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度適用土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格とする。）
にあつては当該令和七年度類似適用土地の類似土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格	で通常市街化区域農地となつたものにあつては当該令和七年度類似適用土地とその状況が類似する宅地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格をいい、令和七年度類似適用土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度類似適用土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
<sup>suppl-3251-226/art-19-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-6</sup>
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (2) on the assessment date for fiscal year 2026, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (1)	item (ii) or (iv) of that table	item (ii) or (iv) of that table
, or for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable	, the price comparable
the price before adjustment for that fiscal year	the price before adjustment for that fiscal year
of similar land of that land;	of similar land of that land, for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table that has become ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, and, for fixed assets tax for that fiscal year where that land is land listed in item (iii) or (v) of that table that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of farmland similar to that land;
Item (iii) of the table in paragraph (1)	that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality	for which, on the assessment date for fiscal 2026, there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2024 land	for that fiscal 2024 land that has become ordinary farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that fiscal 2024 land, and, for that fiscal 2024 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that fiscal 2024 land
Item (v) of the table in paragraph (1)	that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality	for which, on the assessment date for fiscal 2026, there are the circumstances prescribed in Article 19-2, paragraph (2) of the Supplementary Provisions
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2025 land	for that fiscal 2025 land that has become ordinary farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that fiscal 2025 land, and, for that fiscal 2025 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that fiscal 2025 land
Item (vi) of the table in paragraph (1)	similar land of that fiscal 2026 land	building land similar in condition to that fiscal 2026 land, which has become ordinary farmland in an urbanization promotion area
Paragraph (2)	whose similar land is fiscal 2025 adjusted land	that has become ordinary farmland in an urbanization promotion area and building land similar in condition to which is fiscal 2025 adjusted land, or on land listed in item (iii) or (v) of that table that has become farmland other than farmland in an urbanization promotion area and farmland similar to which is fiscal 2025 adjusted land
the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that fiscal 2025 adjusted land)	for that fiscal 2025 adjusted land that has become ordinary farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on building land similar in condition to that fiscal 2025 adjusted land, and for that fiscal 2025 adjusted land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on farmland similar to that fiscal 2025 adjusted land)
for land comparable to fiscal 2025 adjusted land, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that land comparable to fiscal 2025 adjusted land	for land comparable to fiscal 2025 adjusted land that has become ordinary farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land comparable to fiscal 2025 adjusted land, and for land comparable to fiscal 2025 adjusted land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on farmland similar to that land comparable to fiscal 2025 adjusted land
<sup>machine translation, not official</sup>

**第七項**  令和八年度に係る賦課期日において第三項に規定する事情がある土地に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項	若しくは第四号	又は第四号
又は当該土地が同表の第三号、第五号若しくは第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては、	にあつては
類似土地の当該年度	類似土地の同年度
価格と	価格とし、当該土地が同表の第三号、第五号又は第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この項及び次項において同じ。）である当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格と
第一項の表第三号	第三百四十九条第二項各号に掲げる	附則第十九条の二第三項に規定する
当該令和六年度の土地の類似土地	通常市街化区域農地である当該令和六年度の土地とその状況が類似する宅地
第一項の表第五号	第三百四十九条第二項各号に掲げる	附則第十九条の二第三項に規定する
当該令和七年度の土地の類似土地	通常市街化区域農地である当該令和七年度の土地とその状況が類似する宅地
第一項の表第六号	当該令和八年度の土地の類似土地	通常市街化区域農地である当該令和八年度の土地とその状況が類似する宅地
第二項	土地でこれらの土地の類似土地	通常市街化区域農地である土地とその状況が類似する宅地
当該令和七年度適用土地の類似土地	通常市街化区域農地である当該令和七年度適用土地とその状況が類似する宅地
当該令和七年度類似適用土地の類似土地	通常市街化区域農地である当該令和七年度類似適用土地とその状況が類似する宅地
<sup>suppl-3251-226/art-19-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-7</sup>
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (3) on the assessment date for fiscal year 2026, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (1)	item (ii) or (iv) of that table	item (ii) or (iv) of that table
, or for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable	, the price comparable
the price before adjustment for that fiscal year	the price before adjustment for that fiscal year
of similar land of that land;	of similar land of that land, and, for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, which is ordinary farmland in an urbanization promotion area (meaning ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph);
Item (iii) of the table in paragraph (1)	set forth in the items of Article 349, paragraph (2)	prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions
similar land of that fiscal 2024 land	building land similar in condition to that fiscal 2024 land that is ordinary farmland in an urbanization promotion area
Item (v) of the table in paragraph (1)	set forth in the items of Article 349, paragraph (2)	prescribed in Article 19-2, paragraph (3) of the Supplementary Provisions
similar land of that fiscal 2025 land	building land similar in condition to that fiscal 2025 land that is ordinary farmland in an urbanization promotion area
Item (vi) of the table in paragraph (1)	similar land of that fiscal 2026 land	building land similar in condition to that fiscal 2026 land that is ordinary farmland in an urbanization promotion area
Paragraph (2)	land listed in item (iii), (v) or (vi) of the table in the preceding paragraph whose similar land	land listed in item (iii), (v) or (vi) of the table in the preceding paragraph that is ordinary farmland in an urbanization promotion area and building land similar in condition to which
similar land of that fiscal 2025 adjusted land	building land similar in condition to that fiscal 2025 adjusted land that is ordinary farmland in an urbanization promotion area
similar land of that land comparable to fiscal 2025 adjusted land	building land similar in condition to that land comparable to fiscal 2025 adjusted land that is ordinary farmland in an urbanization promotion area
<sup>machine translation, not official</sup>

### 第十九条の二の二（田園住居地域内市街化区域農地に対して課する令和元年度以降の各年度分の固定資産税の特例） — Special Provisions on Fixed Assets Tax for Each Fiscal Year from Fiscal Year 2019 on Farmland in an Urbanization Promotion Area in a Rural Residential Zone
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-19-2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2</sup>

**第一項**  令和元年度以降の各年度に係る賦課期日に所在する田園住居地域内市街化区域農地に対して課する固定資産税の課税標準となるべき価格については、当該田園住居地域内市街化区域農地とその状況が類似する宅地の固定資産税の課税標準とされる価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。）により補正した価格により定められるべきものとする。
<sup>suppl-3251-226/art-19-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-1</sup>
With regard to the price to be the tax base for fixed assets tax imposed on farmland in an urbanization promotion area in a rural residential zone located on the assessment date for each fiscal year from fiscal year 2019 onward, the price is to be determined as the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone), the price derived by comparison with the price made the tax base for fixed assets tax for building land similar in condition to that farmland in an urbanization promotion area in a rural residential zone.
<sup>machine translation, not official</sup>

**第二項**  令和元年度以降の第二年度又は第三年度に係る賦課期日において、新たに田園住居地域内市街化区域農地となり、又は田園住居地域内市街化区域農地であつた土地が市街化区域農地以外の農地となる事情がある土地については、当該事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項第一号に掲げる事情があるものとみなす。この場合における同項から同条第六項までの規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第二項	次の各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二の二第二項に規定する事情がある
当該土地又は家屋に類似する土地又は家屋の基準年度の	田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この条において同じ。）となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を第三百八十八条第一項に規定する固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この条において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格で、市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この条において同じ。）以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる
比準する価格で土地課税台帳等又は家屋課税台帳等	比準する価格で土地課税台帳等
第三項	前項各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二の二第二項に規定する事情がある
当該土地又は家屋に類似する土地又は家屋の基準年度の	田園住居地域内市街化区域農地となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で、市街化区域農地以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる
価格で土地課税台帳等又は家屋課税台帳等	価格で土地課税台帳等
第四項	に対して	について第二年度の固定資産税の賦課期日において附則第十九条の二の二第二項に規定する事情がある場合においては、田園住居地域内市街化区域農地となつた土地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
第五項	第二項各号に掲げる事情があるため、第二年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二の二第二項に規定する事情がある
当該土地又は家屋に類似する土地又は家屋の基準年度の	田園住居地域内市街化区域農地となつた土地にあつては当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で、市街化区域農地以外の農地となつた土地にあつては当該土地に類似する農地の当該年度分の固定資産税の課税標準とされる
比準する価格で土地課税台帳等又は家屋課税台帳等	比準する価格で土地課税台帳等
第六項	に対して	について第三年度の固定資産税の賦課期日において附則第十九条の二の二第二項に規定する事情がある場合においては、田園住居地域内市街化区域農地となつた土地に対して
土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する	土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した
土地課税台帳等又は家屋課税台帳等	土地課税台帳等
<sup>suppl-3251-226/art-19-2-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-2</sup>
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2019 or later, there are circumstances in which it newly becomes farmland in an urbanization promotion area in a rural residential zone, or land that was farmland in an urbanization promotion area in a rural residential zone becomes farmland other than farmland in an urbanization promotion area, it is deemed, only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, that there are the circumstances set forth in Article 349, paragraph (2), item (i). In this case, with regard to the application of Article 349, paragraphs (2) through (6), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (2)	if, due to the circumstances set out in the following items existing with respect to the base-year land or house on the assessment date for fixed assets tax for the second year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	if there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to the base-year land or house on the assessment date for fixed assets tax for the second year
the price based on comparison with the base-year price of land or houses similar to that land or house	for land that has become farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), the price obtained by correcting, in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this Article referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
Paragraph (3)	if, due to the circumstances set out in the items of the preceding paragraph existing with respect to the base-year land or house on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	if there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to the base-year land or house on the assessment date for fixed assets tax for the third year
the price based on comparison with the base-year price of land or houses similar to that land or house	for land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
Paragraph (4)	The tax base of fixed assets tax for the second year imposed on land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year")	Where, as of the assessment date for fixed assets tax for the second year, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year"), the tax base of fixed assets tax for the second year imposed on land that has become farmland in an urbanization promotion area in a rural residential zone
the price based on comparison with the base-year price of land or houses similar to that land or house	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
Paragraph (5)	if, due to the circumstances set out in the items of paragraph (2) existing with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the second year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality	if there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year
the price based on comparison with the base-year price of land or houses similar to that land or house	for land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land, and, for land that has become farmland other than farmland in an urbanization promotion area, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for farmland similar to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
Paragraph (6)	The tax base of fixed assets tax for the third year imposed on land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year")	Where, as of the assessment date for fixed assets tax for the third year, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions with respect to land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year"), the tax base of fixed assets tax for the third year imposed on land that has become farmland in an urbanization promotion area in a rural residential zone
the price based on comparison with the base-year price of land or houses similar to that land or house	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land
which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	which has been registered in the land tax ledgers, etc.
<sup>machine translation, not official</sup>

**第三項**  令和二年度以降の第二年度又は第三年度に係る賦課期日において、田園住居地域内市街化区域農地である田若しくは畑が田園住居地域内市街化区域農地である畑若しくは田となる地目の変換（これに類する特別の事情として政令で定めるものを含む。）があり、又は田園住居地域内市街化区域農地に係る市町村の廃置分合若しくは境界変更の事情がある土地については、これらの事情がある賦課期日に係る年度分の固定資産税に限り、第三百四十九条第二項、第三項及び第五項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第二項	次の各号に掲げる	附則第十九条の二の二第三項に規定する
当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等	田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この条において同じ。）である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を第三百八十八条第一項に規定する固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。次項及び第五項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格で土地課税台帳等
第三項	前項各号に掲げる	附則第十九条の二の二第三項に規定する
当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等	田園住居地域内市街化区域農地である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で土地課税台帳等
第五項	第二項各号に掲げる	附則第十九条の二の二第三項に規定する
当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等	田園住居地域内市街化区域農地である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格で土地課税台帳等
<sup>suppl-3251-226/art-19-2-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-3</sup>
With regard to land for which, as of the assessment date for the second year or third year of fiscal year 2020 or later, there is a change of land category under which paddy fields or upland fields that are farmland in an urbanization promotion area in a rural residential zone become upland fields or paddy fields that are farmland in an urbanization promotion area in a rural residential zone (including special circumstances similar thereto as specified by Cabinet Order), or there are circumstances of abolition, establishment, division or merger of municipalities or boundary changes pertaining to farmland in an urbanization promotion area in a rural residential zone, with regard to the application of Article 349, paragraphs (2), (3) and (5), only for fixed assets tax for the fiscal year related to the assessment date on which those circumstances exist, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (2)	set out in the following items	prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions
the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	the price obtained by correcting, in accordance with the fixed asset valuation standards prescribed in Article 388, paragraph (1) (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in the following paragraph and paragraph (5) referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), which has been registered in the land tax ledgers, etc.
Paragraph (3)	set out in the items of the preceding paragraph	prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions
the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone, which has been registered in the land tax ledgers, etc.
Paragraph (5)	set out in the items of paragraph (2)	prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions
the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price based on comparison with the price made the tax base of fixed assets tax for that fiscal year for building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone, which has been registered in the land tax ledgers, etc.
<sup>machine translation, not official</sup>

**第四項**  令和七年度に係る賦課期日において第二項に規定する事情がある土地（第六項又は第七項に規定する土地に該当するに至つた場合における当該土地を除く。）に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項	若しくは第四号に掲げる土地	又は第四号に掲げる土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項において同じ。）となつたもの
固定資産税又は	固定資産税にあつては当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格とし、当該土地が同表の第二号に掲げる土地で市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この項において同じ。）以外の農地となつたものである場合における同年度分の固定資産税にあつては当該土地に類似する農地の同年度の修正前の価格を修正基準により修正した価格に比準する価格とし、
若しくは第六号	又は第六号
、当該土地の類似土地の当該年度	当該土地の類似土地の同年度
第一項の表第二号	第三百四十九条第二項各号に掲げる事情があるため、令和六年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二の二第二項に規定する事情がある
当該令和六年度の土地の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格	当該令和六年度の土地で田園住居地域内市街化区域農地となつたものにあつては当該令和六年度の土地とその状況が類似する宅地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該令和六年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和六年度の土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
第一項の表第四号	当該土地の類似土地	田園住居地域内市街化区域農地となつた当該土地とその状況が類似する宅地
比準する価格	比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第二項	第三号、第五号若しくは第六号	第三号若しくは第五号
<sup>suppl-3251-226/art-19-2-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-4</sup>
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (2) on the assessment date for fiscal year 2025 (excluding that land where it has come to fall under the land prescribed in paragraph (6) or (7)), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (1)	where that land is land listed in item (ii) or (iv) of that table	where that land is land listed in item (ii) or (iv) of that table that has become farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph)
, or for fixed assets tax for fiscal 2026	, the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, and, for fixed assets tax for that fiscal year where that land is land listed in item (ii) of that table that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of farmland similar to that land, and, for fixed assets tax for fiscal 2026
item (iii), (v) or (vi) of that table	item (iii), (v) or (vi) of that table
the price before adjustment for that fiscal year of similar land of that land	the price before adjustment for that fiscal year of similar land of that land
Item (ii) of the table in paragraph (1)	that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2025, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality	for which, on the assessment date for fiscal 2025, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that fiscal 2024 land	for that fiscal 2024 land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on building land similar in condition to that fiscal 2024 land, and, for that fiscal 2024 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on farmland similar to that fiscal 2024 land
Item (iv) of the table in paragraph (1)	similar land of that land	building land similar in condition to that land, which has become farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on
Paragraph (2)	item (iii), (v) or (vi)	item (iii) or (v)
<sup>machine translation, not official</sup>

**第五項**  令和七年度に係る賦課期日において第三項に規定する事情がある土地（次項又は第七項に規定する土地に該当するに至つた場合における当該土地を除く。）に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項	若しくは第四号	又は第四号
固定資産税又は	固定資産税にあつては田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項において同じ。）である当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格とし、
若しくは第六号	又は第六号
、当該土地の類似土地の当該年度	当該土地の類似土地の同年度
第一項の表第二号	第三百四十九条第二項各号に掲げる	附則第十九条の二の二第三項に規定する
当該令和六年度の土地の類似土地	田園住居地域内市街化区域農地である当該令和六年度の土地とその状況が類似する宅地
比準する価格	比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第一項の表第四号	当該土地の類似土地	田園住居地域内市街化区域農地である当該土地とその状況が類似する宅地
比準する価格	比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第二項	第三号、第五号若しくは第六号	第三号若しくは第五号
<sup>suppl-3251-226/art-19-2-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-5</sup>
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (3) on the assessment date for fiscal year 2025 (excluding that land where it has come to fall under the land prescribed in the following paragraph or paragraph (7)), in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (1)	item (ii) or (iv) of that table	item (ii) or (iv) of that table
, or for fixed assets tax for fiscal 2026	, the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, which is farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph), and, for fixed assets tax for fiscal 2026
item (iii), (v) or (vi) of that table	item (iii), (v) or (vi) of that table
the price before adjustment for that fiscal year of similar land of that land	the price before adjustment for that fiscal year of similar land of that land
Item (ii) of the table in paragraph (1)	set forth in the items of Article 349, paragraph (2)	prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions
similar land of that fiscal 2024 land	building land similar in condition to that fiscal 2024 land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on
Item (iv) of the table in paragraph (1)	similar land of that land	building land similar in condition to that land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on
Paragraph (2)	item (iii), (v) or (vi)	item (iii) or (v)
<sup>machine translation, not official</sup>

**第六項**  令和八年度に係る賦課期日において第二項に規定する事情がある土地に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項	若しくは第四号	又は第四号
又は当該土地が同表の第三号、第五号若しくは第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては、	にあつては
類似土地の当該年度	類似土地の同年度
価格と	価格とし、当該土地が同表の第三号、第五号又は第六号に掲げる土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項及び次項において同じ。）となつたものである場合における令和八年度分の固定資産税にあつては当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項及び次項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格とし、当該土地が同表の第三号又は第五号に掲げる土地で市街化区域農地（附則第十九条の二第一項に規定する市街化区域農地をいう。以下この項及び次項において同じ。）以外の農地となつたものである場合における同年度分の固定資産税にあつては当該土地に類似する農地の同年度の修正前の価格を修正基準により修正した価格に比準する価格と
第一項の表第三号	第三百四十九条第二項各号に掲げる事情があるため、令和七年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二の二第二項に規定する事情がある
当該令和六年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格	当該令和六年度の土地で田園住居地域内市街化区域農地となつたものにあつては当該令和六年度の土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該令和六年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和六年度の土地に類似する農地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
第一項の表第五号	第三百四十九条第二項各号に掲げる事情があるため、令和七年度分の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める	附則第十九条の二の二第二項に規定する事情がある
当該令和七年度の土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格	当該令和七年度の土地で田園住居地域内市街化区域農地となつたものにあつては当該令和七年度の土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該令和七年度の土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度の土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
第一項の表第六号	当該令和八年度の土地の類似土地	田園住居地域内市街化区域農地となつた当該令和八年度の土地とその状況が類似する宅地
比準する価格	比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第二項	これらの土地の類似土地	田園住居地域内市街化区域農地となつたものとその状況が類似する宅地若しくは同表の第三号若しくは第五号に掲げる土地で市街化区域農地以外の農地となつたものに類似する農地
の類似土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格）	で田園住居地域内市街化区域農地となつたものにあつては当該令和七年度適用土地とその状況が類似する宅地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格とし、当該令和七年度適用土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度適用土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格とする。）
にあつては当該令和七年度類似適用土地の類似土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格	で田園住居地域内市街化区域農地となつたものにあつては当該令和七年度類似適用土地とその状況が類似する宅地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格をいい、令和七年度類似適用土地で市街化区域農地以外の農地となつたものにあつては当該令和七年度類似適用土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
<sup>suppl-3251-226/art-19-2-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-6</sup>
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (2) on the assessment date for fiscal year 2026, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (1)	item (ii) or (iv) of that table	item (ii) or (iv) of that table
, or for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable	, the price comparable
the price before adjustment for that fiscal year	the price before adjustment for that fiscal year
of similar land of that land;	of similar land of that land, for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table that has become farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph), the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, and, for fixed assets tax for that fiscal year where that land is land listed in item (iii) or (v) of that table that has become farmland other than farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of farmland similar to that land;
Item (iii) of the table in paragraph (1)	that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality	for which, on the assessment date for fiscal 2026, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2024 land	for that fiscal 2024 land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that fiscal 2024 land, and, for that fiscal 2024 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that fiscal 2024 land
Item (v) of the table in paragraph (1)	that the mayor of the municipality finds, due to the circumstances set forth in the items of Article 349, paragraph (2) existing on the assessment date for fiscal 2026, to be unsuitable for being based on the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 or to result in a significant imbalance in the imposition of fixed assets tax throughout the municipality	for which, on the assessment date for fiscal 2026, there are the circumstances prescribed in Article 19-2-2, paragraph (2) of the Supplementary Provisions
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2025 land	for that fiscal 2025 land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that fiscal 2025 land, and, for that fiscal 2025 land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that fiscal 2025 land
Item (vi) of the table in paragraph (1)	similar land of that fiscal 2026 land	building land similar in condition to that fiscal 2026 land, which has become farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on
Paragraph (2)	whose similar land is fiscal 2025 adjusted land	that has become farmland in an urbanization promotion area in a rural residential zone and building land similar in condition to which is fiscal 2025 adjusted land, or on land listed in item (iii) or (v) of that table that has become farmland other than farmland in an urbanization promotion area and farmland similar to which is fiscal 2025 adjusted land
the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that fiscal 2025 adjusted land)	for that fiscal 2025 adjusted land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on building land similar in condition to that fiscal 2025 adjusted land, and for that fiscal 2025 adjusted land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on farmland similar to that fiscal 2025 adjusted land)
for land comparable to fiscal 2025 adjusted land, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on similar land of that land comparable to fiscal 2025 adjusted land	for land comparable to fiscal 2025 adjusted land that has become farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land comparable to fiscal 2025 adjusted land, and for land comparable to fiscal 2025 adjusted land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on farmland similar to that land comparable to fiscal 2025 adjusted land
<sup>machine translation, not official</sup>

**第七項**  令和八年度に係る賦課期日において第三項に規定する事情がある土地に対する附則第十七条の二第一項及び第二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項	若しくは第四号	又は第四号
又は当該土地が同表の第三号、第五号若しくは第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては、	にあつては
類似土地の当該年度	類似土地の同年度
価格と	価格とし、当該土地が同表の第三号、第五号又は第六号に掲げる土地である場合における令和八年度分の固定資産税にあつては田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この項及び次項において同じ。）である当該土地とその状況が類似する宅地の同年度の修正前の価格を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この項及び次項において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格と
第一項の表第三号	第三百四十九条第二項各号に掲げる	附則第十九条の二の二第三項に規定する
当該令和六年度の土地の類似土地	田園住居地域内市街化区域農地である当該令和六年度の土地とその状況が類似する宅地
比準する価格	比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第一項の表第五号	第三百四十九条第二項各号に掲げる	附則第十九条の二の二第三項に規定する
当該令和七年度の土地の類似土地	田園住居地域内市街化区域農地である当該令和七年度の土地とその状況が類似する宅地
比準する価格	比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第一項の表第六号	当該令和八年度の土地の類似土地	田園住居地域内市街化区域農地である当該令和八年度の土地とその状況が類似する宅地
比準する価格	比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第二項	土地でこれらの土地の類似土地	田園住居地域内市街化区域農地である土地とその状況が類似する宅地
当該令和七年度適用土地の類似土地	田園住居地域内市街化区域農地である当該令和七年度適用土地とその状況が類似する宅地
比準する価格	比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
当該令和七年度類似適用土地の類似土地	田園住居地域内市街化区域農地である当該令和七年度類似適用土地とその状況が類似する宅地
<sup>suppl-3251-226/art-19-2-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-7</sup>
With regard to the application of Article 17-2, paragraphs (1) and (2) of the Supplementary Provisions to land for which there are the circumstances prescribed in paragraph (3) on the assessment date for fiscal year 2026, in the provisions of that Article set forth in the left-hand column of the following table, the words and phrases set forth in the middle column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Paragraph (1)	item (ii) or (iv) of that table	item (ii) or (iv) of that table
, or for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price comparable	, the price comparable
the price before adjustment for that fiscal year	the price before adjustment for that fiscal year
of similar land of that land;	of similar land of that land, and, for fixed assets tax for fiscal 2026 where that land is land listed in item (iii), (v) or (vi) of that table, the price obtained by correcting, in accordance with the fixed asset valuation standards (limited to the part pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this paragraph and the following paragraph referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price before adjustment for that fiscal year of building land similar in condition to that land, which is farmland in an urbanization promotion area in a rural residential zone (meaning farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph);
Item (iii) of the table in paragraph (1)	set forth in the items of Article 349, paragraph (2)	prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions
similar land of that fiscal 2024 land	building land similar in condition to that fiscal 2024 land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on
Item (v) of the table in paragraph (1)	set forth in the items of Article 349, paragraph (2)	prescribed in Article 19-2-2, paragraph (3) of the Supplementary Provisions
similar land of that fiscal 2025 land	building land similar in condition to that fiscal 2025 land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on
Item (vi) of the table in paragraph (1)	similar land of that fiscal 2026 land	building land similar in condition to that fiscal 2026 land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on
Paragraph (2)	land listed in item (iii), (v) or (vi) of the table in the preceding paragraph whose similar land	land listed in item (iii), (v) or (vi) of the table in the preceding paragraph that is farmland in an urbanization promotion area in a rural residential zone and building land similar in condition to which
similar land of that fiscal 2025 adjusted land	building land similar in condition to that fiscal 2025 adjusted land that is farmland in an urbanization promotion area in a rural residential zone
the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on	the price obtained by correcting, in accordance with the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for that fiscal year on
similar land of that land comparable to fiscal 2025 adjusted land	building land similar in condition to that land comparable to fiscal 2025 adjusted land that is farmland in an urbanization promotion area in a rural residential zone
<sup>machine translation, not official</sup>

### 第十九条の三（市街化区域農地に対して課する平成六年度以降の各年度分の固定資産税の特例） — Special Provisions on Fixed Assets Tax for Each Fiscal Year from Fiscal Year 1994 on Farmland in an Urbanization Promotion Area
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-19-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3</sup>

**第一項**  市街化区域農地に係る平成六年度以降の各年度分の固定資産税に限り、平成五年度に係る賦課期日に所在する市街化区域農地に対して課する固定資産税の額は、附則第十九条の規定にかかわらず、当該市街化区域農地の固定資産税の課税標準となるべき価格の三分の一の額を課税標準となるべき額とした場合における税額とする。ただし、当該市街化区域農地のうち平成五年度適用市街化区域農地以外の市街化区域農地に対して課する次の表の上欄に掲げる各年度分の固定資産税の額は、当該市街化区域農地の当該各年度分の固定資産税の課税標準となるべき価格の三分の一の額に同表の下欄に掲げる率を乗じて得た額を課税標準となるべき額とした場合における税額とする。
年度	率
平成六年度	〇・二
平成七年度	〇・四
平成八年度	〇・六
平成九年度	〇・八
<sup>suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1</sup>
With regard to fixed assets tax for each fiscal year from fiscal year 1994 onward on farmland in an urbanization promotion area only, the amount of fixed assets tax imposed on farmland in an urbanization promotion area located on the assessment date for fiscal year 1993 is, notwithstanding Article 19 of the Supplementary Provisions, the tax amount where one-third of the price to be the tax base for fixed assets tax for that farmland in an urbanization promotion area is taken as the amount to be the tax base. However, the amount of fixed assets tax for each fiscal year set forth in the left-hand column of the following table imposed on farmland in an urbanization promotion area, among that farmland, other than fiscal 1993 applicable farmland in an urbanization promotion area is the tax amount where the amount obtained by multiplying one-third of the price to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area by the rate set forth in the right-hand column of that table is taken as the amount to be the tax base.
Fiscal year	Rate
Fiscal 1994	0.2
Fiscal 1995	0.4
Fiscal 1996	0.6
Fiscal 1997	0.8
<sup>machine translation, not official</sup>

**第二項**  市街化区域農地に係る平成六年度以降の各年度分の固定資産税に限り、平成五年度に係る賦課期日後において地目の変換その他の政令で定める事情により新たに市街化区域農地となつた土地に対して課する各年度分の固定資産税については、当該市街化区域農地となつた土地に類似する市街化区域農地が前項の規定の適用を受ける市街化区域農地であるときは、当該市街化区域農地となつた土地が平成五年度に係る賦課期日に市街化区域農地として所在し、かつ、同項の規定の適用があつたものとみなして、同項の規定を適用する。
<sup>suppl-3251-226/art-19-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-2</sup>
With regard to fixed assets tax for each fiscal year from fiscal year 1994 onward on farmland in an urbanization promotion area only, for fixed assets tax for each fiscal year imposed on land that, after the assessment date for fiscal year 1993, has newly become farmland in an urbanization promotion area due to a change of land category or other circumstances specified by Cabinet Order, where farmland in an urbanization promotion area similar to that land that has become farmland in an urbanization promotion area is farmland in an urbanization promotion area subject to the application of the preceding paragraph, paragraph (1) is applied deeming that the land that has become farmland in an urbanization promotion area was located as farmland in an urbanization promotion area on the assessment date for fiscal year 1993 and that paragraph (1) applied to it.
<sup>machine translation, not official</sup>

**第三項**  前二項の規定は、平成五年度に係る賦課期日後に都市計画法及び建築基準法の一部を改正する法律（平成十二年法律第七十三号）第一条の規定による改正前の都市計画法（附則第二十九条の五第一項において「旧都市計画法」という。）第七条第一項に規定する市街化区域及び市街化調整区域に関する都市計画又は都市計画法第七条第一項に規定する区域区分に関する都市計画が当該市町村の区域について定められたことその他の政令で定める事由により新たに市街化区域農地となつた土地（当該政令で定める事由の生じた日以後地目の変換その他の政令で定める事情により新たに市街化区域農地となつた土地を含む。）に係る固定資産税について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第一項中表以外の部分	平成六年度	市街化区域設定年度（都市計画法及び建築基準法の一部を改正する法律（平成十二年法律第七十三号）第一条の規定による改正前の都市計画法第七条第一項に規定する市街化区域及び市街化調整区域に関する都市計画又は都市計画法第七条第一項に規定する区域区分に関する都市計画が当該市町村の区域について定められたことその他の政令で定める事由の生じた日の属する年の翌年の一月一日（当該政令で定める事由の生じた日が一月一日である場合には、同日）を賦課期日とする年度をいう。以下本条において同じ。）
平成五年度に	市街化区域設定年度に
第一項の表	平成六年度	市街化区域設定年度
平成七年度	市街化区域設定年度の翌年度
平成八年度	市街化区域設定年度の翌々年度
平成九年度	市街化区域設定年度から起算して三年度を経過した年度
前項	平成六年度	市街化区域設定年度
平成五年度	市街化区域設定年度
前項	次項において準用する前項
<sup>suppl-3251-226/art-19-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-3</sup>
The provisions of the preceding two paragraphs apply mutatis mutandis to fixed assets tax on land that, after the assessment date for fiscal year 1993, has newly become farmland in an urbanization promotion area owing to the city planning concerning urbanization promotion areas and urbanization control areas prescribed in Article 7, paragraph (1) of the City Planning Act prior to amendment by Article 1 of the Act Partially Amending the City Planning Act and the Building Standards Act (Act No. 73 of 2000) (referred to as the "Former City Planning Act" in Article 29-5, paragraph (1) of the Supplementary Provisions), or the city planning concerning the division of areas prescribed in Article 7, paragraph (1) of the City Planning Act, having been determined for the area of the municipality, or owing to other grounds specified by Cabinet Order (including land that has newly become farmland in an urbanization promotion area, on or after the date on which those grounds specified by Cabinet Order arose, owing to a change of land category or other circumstances specified by Cabinet Order). In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Part of paragraph (1) other than the table	fiscal year 1994	urbanization promotion area designation year (meaning the fiscal year whose assessment date is January 1 of the year following the year in which the date on which the city planning concerning urbanization promotion areas and urbanization control areas prescribed in Article 7, paragraph (1) of the City Planning Act prior to amendment by Article 1 of the Act Partially Amending the City Planning Act and the Building Standards Act (Act No. 73 of 2000), or the city planning concerning the division of areas prescribed in Article 7, paragraph (1) of the City Planning Act, having been determined for the area of the municipality, or other grounds specified by Cabinet Order arose falls (if the date on which those grounds arose is January 1, that day); the same applies hereinafter in this Article)
fiscal year 1993	urbanization promotion area designation year
Table in paragraph (1)	fiscal year 1994	urbanization promotion area designation year
fiscal 1995	the fiscal year following the urbanization promotion area designation year
fiscal 1996	the second fiscal year following the urbanization promotion area designation year
fiscal 1997	the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year
Preceding paragraph	fiscal year 1994	urbanization promotion area designation year
fiscal year 1993	urbanization promotion area designation year
the preceding paragraph	the preceding paragraph as applied mutatis mutandis pursuant to the following paragraph
<sup>machine translation, not official</sup>

**第四項**  第一項に規定する平成五年度適用市街化区域農地とは、地方税法等の一部を改正する法律（平成五年法律第四号）による改正前の地方税法（以下「平成五年改正前の地方税法」という。）附則第二十九条の六第一項に規定する都又は市の区域内に所在する市街化区域農地で、当該市街化区域農地に対して課する平成五年度分の固定資産税について地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第十二条第一項の規定によりその例によることとされる同法第二条の規定による改正前の地方税法附則第十九条の三第一項（同条第二項及び第四項において準用する場合を含む。）又は平成五年改正前の地方税法附則第十九条の三第一項（同条第三項において準用する場合を含む。）の規定の適用を受けたものをいう。
<sup>suppl-3251-226/art-19-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-4</sup>
The "fiscal 1993 applicable farmland in an urbanization promotion area" prescribed in paragraph (1) means farmland in an urbanization promotion area located within the area of a metropolis or city prescribed in Article 29-6, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993) (hereinafter referred to as the "Local Tax Act Before the 1993 Amendment") that, for fixed assets tax for fiscal year 1993 imposed on that farmland in an urbanization promotion area, has been subject to the application of Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis pursuant to paragraphs (2) and (4) of that Article) of the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), which is to be governed by the rules of that Act under Article 12, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), or of Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) of the Local Tax Act Before the 1993 Amendment.
<sup>machine translation, not official</sup>

**第五項**  前項に規定する平成五年度適用市街化区域農地には、第二項の規定により平成五年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地のうち、当該みなされた土地に類似する市街化区域農地が当該市街化区域農地に係る平成五年度分の固定資産税について地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第十二条第一項の規定によりその例によることとされる同法第二条の規定による改正前の地方税法附則第十九条の三第一項（同条第二項及び第四項において準用する場合を含む。）又は平成五年改正前の地方税法附則第十九条の三第一項（同条第三項において準用する場合を含む。）の規定の適用を受けたものである場合における当該みなされた土地を含むものとする。
<sup>suppl-3251-226/art-19-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-5</sup>
The fiscal 1993 applicable farmland in an urbanization promotion area prescribed in the preceding paragraph includes, among land deemed under paragraph (2) to have been located as farmland in an urbanization promotion area on the assessment date for fiscal year 1993, that deemed land in cases where farmland in an urbanization promotion area similar to that deemed land has been subject, for fixed assets tax for fiscal year 1993 on that farmland in an urbanization promotion area, to the application of Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis pursuant to paragraphs (2) and (4) of that Article) of the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), which is to be governed by the rules of that Act under Article 12, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), or of Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) of the Local Tax Act Before the 1993 Amendment.
<sup>machine translation, not official</sup>

### 第十九条の四
<sup>suppl-3251-226/art-19-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4</sup>

**第一項**  市街化区域農地に係る令和六年度から令和八年度までの各年度分の固定資産税の額は、前条の規定により算定した当該市街化区域農地に係る当該年度分の固定資産税額が、当該市街化区域農地の当該年度分の固定資産税に係る前年度分の固定資産税の課税標準額に、当該市街化区域農地に係る当該年度分の固定資産税の課税標準となるべき価格の三分の一の額に百分の五を乗じて得た額を加算した額（当該市街化区域農地が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける市街化区域農地であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該市街化区域農地に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額（以下「市街化区域農地調整固定資産税額」という。）を超える場合には、当該市街化区域農地調整固定資産税額とする。
<sup>suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-1</sup>
The amount of fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026 for farmland in an urbanization promotion area is, where the fixed assets tax amount for that fiscal year for that farmland in an urbanization promotion area calculated under the preceding Article exceeds the fixed assets tax amount (hereinafter referred to as the "adjusted fixed assets tax on farmland in an urbanization promotion area") calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area, the amount obtained by adding, to the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that farmland in an urbanization promotion area, the amount obtained by multiplying by five percent one-third of the price that is to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area (where that farmland in an urbanization promotion area is farmland in an urbanization promotion area subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions), the adjusted fixed assets tax on farmland in an urbanization promotion area.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用を受ける市街化区域農地に係る令和六年度から令和八年度までの各年度分の市街化区域農地調整固定資産税額は、当該市街化区域農地調整固定資産税額が、当該市街化区域農地に係る当該年度分の固定資産税の課税標準となるべき価格の三分の一の額に十分の二を乗じて得た額（当該市街化区域農地が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける市街化区域農地であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該市街化区域農地に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額に満たない場合には、同項の規定にかかわらず、当該固定資産税額とする。
<sup>suppl-3251-226/art-19-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-2</sup>
The adjusted fixed assets tax on farmland in an urbanization promotion area for each fiscal year from fiscal year 2024 through fiscal year 2026 for farmland in an urbanization promotion area subject to the application of the preceding paragraph is, notwithstanding that paragraph, where that adjusted fixed assets tax on farmland in an urbanization promotion area is less than the fixed assets tax amount calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area, the amount obtained by multiplying by two-tenths one-third of the price that is to be the tax base for fixed assets tax for that fiscal year for that farmland in an urbanization promotion area (where that farmland in an urbanization promotion area is farmland in an urbanization promotion area subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions), that fixed assets tax amount.
<sup>machine translation, not official</sup>

**第三項**  附則第十八条第六項の規定は、第一項の前年度分の固定資産税の課税標準額について準用する。この場合において、同条第六項中「第一項及び第四項」とあるのは「附則第十九条の四第一項」と、「宅地等」とあるのは「市街化区域農地」と読み替えるものとする。
<sup>suppl-3251-226/art-19-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-3</sup>
The provisions of Article 18, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of the previous fiscal year's fixed assets tax in paragraph (1). In this case, in Article 18, paragraph (6) of the Supplementary Provisions, "paragraphs (1) and (4)" is deemed to be replaced with "Article 19-4, paragraph (1) of the Supplementary Provisions", and "building land, etc." is deemed to be replaced with "farmland in an urbanization promotion area".
<sup>machine translation, not official</sup>

**第四項**  前項の規定により読み替えられた附則第十八条第六項第一号から第三号までに掲げる市街化区域農地で令和六年度から令和八年度までの各年度に係る賦課期日において前条の規定の適用を受ける市街化区域農地（以下この条及び附則第二十七条の二において「特定市街化区域農地」という。）に該当するもの（次項の規定の適用を受ける市街化区域農地を除く。）のうち、当該各年度の前年度に係る賦課期日において特定市街化区域農地以外の農地に該当したものに係る当該各年度分の固定資産税については、当該市街化区域農地が当該各年度の前年度に係る賦課期日において特定市街化区域農地であつたものとみなして、附則第十七条及び前三項の規定を適用する。
<sup>suppl-3251-226/art-19-4/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-4</sup>
With regard to fixed assets tax for each fiscal year for farmland in an urbanization promotion area set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions as replaced pursuant to the preceding paragraph that, on the assessment date for each fiscal year from fiscal year 2024 through fiscal year 2026, falls under farmland in an urbanization promotion area subject to the application of the preceding Article (hereinafter in this Article and Article 27-2 of the Supplementary Provisions referred to as "specified farmland in an urbanization promotion area") (excluding farmland in an urbanization promotion area subject to the application of the following paragraph) and that, on the assessment date for the fiscal year preceding each such fiscal year, fell under farmland other than specified farmland in an urbanization promotion area, Article 17 of the Supplementary Provisions and the preceding three paragraphs apply, deeming that farmland in an urbanization promotion area to have been specified farmland in an urbanization promotion area on the assessment date for the fiscal year preceding each such fiscal year.
<sup>machine translation, not official</sup>

**第五項**  第三項の規定により読み替えられた附則第十八条第六項第二号に掲げる市街化区域農地で令和六年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和六年度特定市街化区域農地」という。）、同条第六項第三号に掲げる市街化区域農地で令和七年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和七年度特定市街化区域農地」という。）又は同条第六項第四号に掲げる市街化区域農地で令和八年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和八年度特定市街化区域農地」という。）のうち、当該市街化区域農地の類似土地が令和六年度特定市街化区域農地にあつては令和五年度、令和七年度特定市街化区域農地にあつては令和六年度、令和八年度特定市街化区域農地にあつては令和七年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）において特定市街化区域農地以外の農地に該当したものに係る令和六年度特定市街化区域農地にあつては令和六年度分、令和七年度特定市街化区域農地にあつては令和七年度分、令和八年度特定市街化区域農地にあつては令和八年度分の固定資産税については、当該類似土地が前年度に係る賦課期日において特定市街化区域農地であつたものとみなして、附則第十七条及び第一項から第三項までの規定を適用する。
<sup>suppl-3251-226/art-19-4/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-5</sup>
With regard to fixed assets tax for fiscal year 2024 for farmland in an urbanization promotion area set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions as replaced pursuant to paragraph (3) that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal year 2024 (hereinafter in this paragraph referred to as "fiscal 2024 specified farmland in an urbanization promotion area"), for fixed assets tax for fiscal year 2025 for farmland in an urbanization promotion area set forth in item (iii) of that paragraph of that Article that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal year 2025 (hereinafter in this paragraph referred to as "fiscal 2025 specified farmland in an urbanization promotion area"), or for fixed assets tax for fiscal year 2026 for farmland in an urbanization promotion area set forth in item (iv) of that paragraph of that Article that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal year 2026 (hereinafter in this paragraph referred to as "fiscal 2026 specified farmland in an urbanization promotion area"), in respect of the farmland whose similar land fell under farmland other than specified farmland in an urbanization promotion area on the assessment date for fiscal year 2023 in the case of fiscal 2024 specified farmland in an urbanization promotion area, for fiscal year 2024 in the case of fiscal 2025 specified farmland in an urbanization promotion area, and for fiscal year 2025 in the case of fiscal 2026 specified farmland in an urbanization promotion area (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), Article 17 of the Supplementary Provisions and paragraphs (1) through (3) apply, deeming that similar land to have been specified farmland in an urbanization promotion area on the assessment date for the previous fiscal year.
<sup>machine translation, not official</sup>

**第六項**  令和六年度から令和八年度までの各年度分の固定資産税に限り、市街化区域農地（前条第三項において準用する同条第二項の規定により市街化区域設定年度（同条第三項の規定により読み替えられた同条第一項に規定する市街化区域設定年度をいう。以下この項及び附則第二十七条の二第六項において同じ。）に係る賦課期日に市街化区域農地として所在したものとみなされた土地を含む。以下この項において同じ。）で当該各年度の前年度分の固定資産税について前条第三項において準用する同条第一項ただし書の規定の適用を受けたもの（以下この項及び附則第二十七条の二第六項において「前年度軽減適用市街化区域農地」という。）のうち、当該各年度の前年度分の固定資産税について第一項及び第二項の規定（当該年度が令和六年度である場合には、令和六年改正前の地方税法附則第十九条の四第一項から第四項までの規定）の適用を受けないものについては、当該前年度軽減適用市街化区域農地又は当該前年度軽減適用市街化区域農地の類似土地が市街化区域設定年度から当該各年度の前年度までの各年度に係る賦課期日において、それぞれ前条第三項において準用する同条第一項本文の規定の適用を受け、かつ、同項ただし書の規定の適用を受けない市街化区域農地（附則第二十七条の二第六項において「軽減適用外市街化区域農地」という。）であつたものとみなして、附則第十七条及び第一項から第三項までの規定を適用する。
<sup>suppl-3251-226/art-19-4/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-6</sup>
Only for fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026, with regard to farmland in an urbanization promotion area (including land deemed, under Article 19-3, paragraph (2) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions, to have been located as farmland in an urbanization promotion area on the assessment date for the urbanization promotion area designation year (meaning the urbanization promotion area designation year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions; the same applies hereinafter in this paragraph and Article 27-2, paragraph (6) of the Supplementary Provisions); the same applies hereinafter in this paragraph) that, for fixed assets tax for the fiscal year preceding each such fiscal year, was subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions (hereinafter in this paragraph and Article 27-2, paragraph (6) of the Supplementary Provisions referred to as "farmland in an urbanization promotion area reduced in the previous fiscal year"), and that, for fixed assets tax for the fiscal year preceding each such fiscal year, is not subject to the provisions of paragraphs (1) and (2) (where that fiscal year is fiscal year 2024, the provisions of Article 19-4, paragraphs (1) through (4) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment), Article 17 of the Supplementary Provisions and paragraphs (1) through (3) apply, deeming that the farmland in an urbanization promotion area reduced in the previous fiscal year, or similar land of that farmland, was, on the assessment date for each fiscal year from the urbanization promotion area designation year through the fiscal year preceding each such fiscal year, respectively farmland in an urbanization promotion area that was subject to the application of the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions and was not subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions (referred to as "farmland in an urbanization promotion area outside the reduction" in Article 27-2, paragraph (6) of the Supplementary Provisions).
<sup>machine translation, not official</sup>

### 第二十条  〔削除 / repealed〕
<sup>suppl-3251-226/art-20 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-20</sup>

**第一項**  削除
<sup>suppl-3251-226/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-20/par-1</sup>

### 第二十一条（商業地等に対して課する令和六年度から令和八年度までの各年度分の固定資産税の減額） — Reduction of Fixed Assets Tax for Each Fiscal Year from Fiscal Year 2024 through Fiscal Year 2026 on Commercial Land, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-21 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21</sup>

**第一項**  市町村は、令和六年度から令和八年度までの各年度分の固定資産税に限り、商業地等に係る当該年度分の固定資産税額（当該商業地等が当該年度分の固定資産税について附則第十八条の規定の適用を受ける商業地等であるときは、当該年度の宅地等調整固定資産税額、商業地等据置固定資産税額又は商業地等調整固定資産税額とする。以下この条において同じ。）が、当該商業地等に係る当該年度分の固定資産税の課税標準となるべき価格に十分の六以上十分の七未満の範囲内において当該市町村の条例で定める割合を乗じて得た額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額を超える場合には、その超えることとなる額に相当する額を、当該商業地等に係る固定資産税額から減額することができる。
<sup>suppl-3251-226/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21/par-1</sup>
A municipality may, only for fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026, where the fixed assets tax amount for that fiscal year for commercial land, etc. (where that commercial land, etc. is commercial land, etc. subject to the application of Article 18 of the Supplementary Provisions for fixed assets tax for that fiscal year, the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc. or the adjusted fixed assets tax amount for commercial land, etc. for that fiscal year; the same applies hereinafter in this Article) exceeds the fixed assets tax amount calculated by taking, as the amount to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc., the amount obtained by multiplying the price that is to be the tax base for fixed assets tax for that fiscal year for that commercial land, etc. by a ratio determined by the Municipal Ordinance of the municipality within the range of not less than six-tenths and less than seven-tenths (where that commercial land, etc. is commercial land, etc. subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions), reduce an amount equivalent to the amount of that excess from the fixed assets tax amount for that commercial land, etc.
<sup>machine translation, not official</sup>

### 第二十一条の二（住宅用地等に対して課する令和六年度から令和八年度までの各年度分の固定資産税の減額） — Reduction of Fixed Assets Tax for Each Fiscal Year from Fiscal Year 2024 through Fiscal Year 2026 on Residential and Other Land
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-21-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2</sup>

**第一項**  市町村は、令和六年度から令和八年度までの各年度分の固定資産税に限り、当該市町村の区域（当該市町村の条例で定める区域を除く。）において、当該区域に所在する住宅用地等（住宅用地、商業地等及び市街化区域農地（附則第十九条の三第三項の規定により読み替えて適用される同条第一項ただし書の適用を受ける市街化区域農地を除く。）をいう。以下この項において同じ。）に係る当該年度分の固定資産税額（当該住宅用地等が当該年度分の固定資産税について附則第十八条又は第十九条の四の規定の適用を受ける住宅用地等であるときは、当該年度分の宅地等調整固定資産税額、商業地等据置固定資産税額、商業地等調整固定資産税額又は市街化区域農地調整固定資産税額とする。以下この項において同じ。）が、次の各号に掲げる年度の区分に応じ、当該各号に定める額を超える場合には、その超えることとなる額に相当する額を、当該住宅用地等に係る当該年度分の固定資産税額から減額することができる。
<sup>suppl-3251-226/art-21-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1</sup>
A municipality may, only for fixed assets tax for each fiscal year from fiscal year 2024 through fiscal year 2026, within the area of the municipality (excluding the area specified by the Municipal Ordinance of the municipality), where the fixed assets tax amount for that fiscal year for residential and other land located in that area (meaning residential land, commercial land, etc. and farmland in an urbanization promotion area (excluding farmland in an urbanization promotion area subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions); the same applies hereinafter in this paragraph) (where that residential and other land is residential and other land subject to the application of Article 18 or Article 19-4 of the Supplementary Provisions for fixed assets tax for that fiscal year, the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for commercial land, etc. or the adjusted fixed assets tax on farmland in an urbanization promotion area for that fiscal year; the same applies hereinafter in this paragraph) exceeds the amount specified in each of the following items according to the category of fiscal year set forth in those items, reduce an amount equivalent to the amount of that excess from the fixed assets tax amount for that fiscal year for that residential and other land.
<sup>machine translation, not official</sup>

  **一**  令和六年度　次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-21-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-1</sup>
  Fiscal 2024: the amount specified below according to the category of residential and other land listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる住宅用地等以外の住宅用地等　当該住宅用地等の当該年度分の固定資産税に係る前年度分の固定資産税の課税標準額に、百分の百十以上の割合であつて住宅用地、商業地等及び市街化区域農地の区分ごとに当該市町村の条例で定めるもの（以下この項において「負担上限割合」という。）を乗じて得た額（当該住宅用地等が当該年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和六年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額
    <sup>suppl-3251-226/art-21-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-1/sub-1</sup>
    Residential and other land other than the residential and other land set forth in sub-item (b): the fixed assets tax amount where the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that residential and other land by a ratio of not less than 110 percent determined by the Municipal Ordinance of the municipality for each category of residential land, commercial land, etc. and farmland in an urbanization promotion area (hereinafter in this paragraph referred to as the "burden ceiling ratio") (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2024 for that residential and other land
    <sup>machine translation, not official</sup>

    **ロ**  令和五年度分の固定資産税について、令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用があつた住宅用地等　当該住宅用地等に係る令和五年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和六年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和六年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額
    <sup>suppl-3251-226/art-21-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-1/sub-2</sup>
    Residential and other land to which, for fixed assets tax for fiscal year 2023, Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied: the fixed assets tax amount where the amount obtained by multiplying by the burden ceiling ratio the amount to be the tax base for fixed assets tax prescribed in those provisions for fixed assets tax for fiscal year 2023 for that residential and other land (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for fiscal year 2024, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2024 for that residential and other land
    <sup>machine translation, not official</sup>

  **二**  令和七年度　次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-21-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-2</sup>
  Fiscal 2025: the amount specified below according to the category of residential and other land listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる住宅用地等以外の住宅用地等　当該住宅用地等の当該年度分の固定資産税に係る前年度分の固定資産税の課税標準額に、負担上限割合を乗じて得た額（当該住宅用地等が当該年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和七年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額
    <sup>suppl-3251-226/art-21-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-2/sub-1</sup>
    Residential and other land other than the residential and other land set forth in sub-item (b): the fixed assets tax amount where the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that residential and other land by the burden ceiling ratio (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2025 for that residential and other land
    <sup>machine translation, not official</sup>

    **ロ**  令和六年度分の固定資産税について、前号イ又はロの規定の適用があつた住宅用地等　当該住宅用地等に係る令和六年度分の固定資産税に係る同号イ又はロに規定する固定資産税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和七年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和七年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額
    <sup>suppl-3251-226/art-21-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-2/sub-2</sup>
    Residential and other land to which sub-item (a) or (b) of the preceding item applied for fixed assets tax for fiscal year 2024: the fixed assets tax amount where the amount obtained by multiplying by the burden ceiling ratio the amount to be the tax base for fixed assets tax prescribed in sub-item (a) or (b) of the preceding item for fixed assets tax for fiscal year 2024 for that residential and other land (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for fiscal year 2025, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2025 for that residential and other land
    <sup>machine translation, not official</sup>

  **三**  令和八年度　次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-21-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-3</sup>
  Fiscal 2026: the amount specified below according to the category of residential and other land listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる住宅用地等以外の住宅用地等　当該住宅用地等の当該年度分の固定資産税に係る前年度分の固定資産税の課税標準額に、負担上限割合を乗じて得た額（当該住宅用地等が令和八年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和八年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額
    <sup>suppl-3251-226/art-21-2/par-1/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-3/sub-1</sup>
    Residential and other land other than the residential and other land set forth in sub-item (b): the fixed assets tax amount where the amount obtained by multiplying the tax base of the previous fiscal year's fixed assets tax for the fixed assets tax for that fiscal year of that residential and other land by the burden ceiling ratio (where that residential and other land is residential and other land subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2026 for that residential and other land
    <sup>machine translation, not official</sup>

    **ロ**  令和七年度分の固定資産税について、前号イ又はロの規定の適用があつた住宅用地等　当該住宅用地等に係る令和七年度分の固定資産税に係る同号イ又はロに規定する固定資産税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和八年度分の固定資産税について第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和八年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額
    <sup>suppl-3251-226/art-21-2/par-1/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-3/sub-2</sup>
    Residential and other land to which sub-item (a) or (b) of the preceding item applied for fixed assets tax for fiscal year 2025: the fixed assets tax amount where the amount obtained by multiplying by the burden ceiling ratio the amount to be the tax base for fixed assets tax prescribed in sub-item (a) or (b) of the preceding item for fixed assets tax for fiscal year 2025 for that residential and other land (where that residential and other land is residential and other land subject to the application of Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for that fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) (where that residential and other land is residential and other land subject to the application of Article 349-3 or Articles 15 through 15-3 of the Supplementary Provisions for fixed assets tax for fiscal year 2026, the amount obtained by multiplying that amount by the rates prescribed in those provisions) is taken as the amount to be the tax base for fixed assets tax for fiscal year 2026 for that residential and other land
    <sup>machine translation, not official</sup>

**第二項**  附則第十八条第六項、第十八条の三及び第十九条の四第四項から第六項までの規定は、前項の前年度分の固定資産税の課税標準額について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
附則第十八条第六項	第一項及び第四項	附則第二十一条の二第一項
宅地等の区分	住宅用地等（附則第二十一条の二第一項に規定する住宅用地等をいう。以下この項において同じ。）の区分
附則第十八条第六項各号	宅地等	住宅用地等
附則第十八条第六項第二号イ	同年度の比準課税標準額	同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和五年度分の固定資産税について令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和六年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額
附則第十八条第六項第三号イ	同年度の比準課税標準額	同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和六年度分の固定資産税について附則第二十一条の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和七年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額
附則第十八条第六項第四号	同年度の比準課税標準額	同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和七年度分の固定資産税について附則第二十一条の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和八年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額
附則第十八条の三第二項第一号ロ	なるべき額	なるべき額（当該特定用途宅地等が令和五年度分の固定資産税について令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額）
附則第十八条の三第二項第二号ロ	なるべき額	なるべき額（当該特定用途宅地等が令和六年度分の固定資産税について附則第二十一条の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額）
附則第十八条の三第二項第三号ロ	なるべき額	なるべき額（当該特定用途宅地等が令和七年度分の固定資産税について附則第二十一条の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額）
附則第十八条の三第三項	附則第十七条第七号に規定する比準課税標準額は、同号の規定	同条第六項第二号イ及び第三号イに掲げる額並びに同項第四号に定める額は、これらの規定
附則第十八条の三第四項第一号ロ	なるべき額	なるべき額（当該令和五年度類似特定用途宅地等が令和五年度分の固定資産税について令和六年改正前の地方税法附則第二十一条又は第二十一条の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額）
附則第十八条の三第四項第二号ロ	なるべき額	なるべき額（当該令和六年度類似特定用途宅地等が令和六年度分の固定資産税について附則第二十一条の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額）
附則第十八条の三第四項第三号ロ	なるべき額	なるべき額（当該令和七年度類似特定用途宅地等が令和七年度分の固定資産税について附則第二十一条の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の固定資産税に係るこれらの規定に規定する固定資産税の課税標準となるべき額）
附則第十九条の四第四項	前項の規定により読み替えられた附則第十八条第六項第一号	附則第十八条第六項第一号
前三項	附則第十八条第六項
附則第十九条の四第五項	第三項の規定により読み替えられた附則第十八条第六項第二号	附則第十八条第六項第二号
附則第十九条の四第五項及び第六項	第一項から第三項まで	第十八条第六項
<sup>suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-2</sup>
The provisions of Article 18, paragraph (6), Article 18-3 and Article 19-4, paragraphs (4) through (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of the previous fiscal year's fixed assets tax under the preceding paragraph. In this case, the phrases set forth in the middle column of the following table that appear in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the phrases set forth in the corresponding right-hand column of the same table.
Article 18, paragraph (6) of the Supplementary Provisions	paragraphs (1) and (4)	Article 21-2, paragraph (1) of the Supplementary Provisions
categories of building land, etc.	categories of residential and other land (meaning the residential and other land prescribed in Article 21-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph)
each item of Article 18, paragraph (6) of the Supplementary Provisions	building land, etc.	residential and other land
Article 18, paragraph (6), item (ii), (a) of the Supplementary Provisions	the comparison-based tax base of that building land, etc. for that fiscal year	the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for the same fiscal year by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year (where that similar land is land to which Article 349-3 of the Local Tax Act Before the 2024 Amendment or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2024 on that similar land
Article 18, paragraph (6), item (iii), (a) of the Supplementary Provisions	the comparison-based tax base of that building land, etc. for that fiscal year	the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for the same fiscal year by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 21-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2024, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year (where that similar land is land to which Article 349-3 of the Local Tax Act Before the 2025 Amendment or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2025 on that similar land
Article 18, paragraph (6), item (iv) of the Supplementary Provisions	the comparison-based tax base of that building land, etc. for that fiscal year	the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for the same fiscal year by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 21-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2025, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year (where that similar land is land to which Article 349-3 of the Local Tax Act Before the 2026 Amendment or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2026 on that similar land
Article 18-3, paragraph (2), item (i), (b) of the Supplementary Provisions	to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc.	to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year)
Article 18-3, paragraph (2), item (ii), (b) of the Supplementary Provisions	to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc.	to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 21-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2024, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year)
Article 18-3, paragraph (2), item (iii), (b) of the Supplementary Provisions	to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc.	to be the tax base for fixed assets tax for that fiscal year for that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 21-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2025, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year)
Article 18-3, paragraph (3) of the Supplementary Provisions	the comparison-based tax base prescribed in Article 17, item (vii) of the Supplementary Provisions is, notwithstanding that item	the amounts set forth in Article 18, paragraph (6), item (ii), (a) and item (iii), (a) of the Supplementary Provisions and the amount specified in item (iv) of that paragraph are, notwithstanding those provisions
Article 18-3, paragraph (4), item (i), (b) of the Supplementary Provisions	to be the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc.	to be the tax base for fixed assets tax for that fiscal year for that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land to which Article 21 or Article 21-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year)
Article 18-3, paragraph (4), item (ii), (b) of the Supplementary Provisions	to be the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc.	to be the tax base for fixed assets tax for that fiscal year for that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land to which Article 21-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2024, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year)
Article 18-3, paragraph (4), item (iii), (b) of the Supplementary Provisions	to be the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc.	to be the tax base for fixed assets tax for that fiscal year for that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land to which Article 21-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for fixed assets tax for fiscal 2025, the amount that is to be the tax base of fixed assets tax prescribed in those provisions for fixed assets tax for the same fiscal year)
Article 19-4, paragraph (4) of the Supplementary Provisions	Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions as replaced pursuant to the preceding paragraph	Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions
the preceding three paragraphs	Article 18, paragraph (6) of the Supplementary Provisions
Article 19-4, paragraph (5) of the Supplementary Provisions	Article 18, paragraph (6), item (ii) of the Supplementary Provisions as replaced pursuant to paragraph (3)	Article 18, paragraph (6), item (ii) of the Supplementary Provisions
Article 19-4, paragraphs (5) and (6) of the Supplementary Provisions	paragraphs (1) through (3)	Article 18, paragraph (6)
<sup>machine translation, not official</sup>

### 第二十二条（読替規定） — Provisions on Replacement of Terms
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-22 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22</sup>

**第一項**  附則第十八条、第十九条第一項又は第十九条の四の規定の適用を受ける土地に係る令和六年度から令和八年度までの各年度分の固定資産税に限り、第四百十七条第一項中「固定資産の価格等」とあるのは「固定資産の価格等（附則第二十八条第一項の比準課税標準額を含む。以下この項において同じ。）」と、「価格と」とあるのは「価格若しくは同項の比準課税標準額と」とする。
<sup>suppl-3251-226/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-1</sup>
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, the phrase "the price, etc. of a fixed asset" in Article 417, paragraph (1) is deemed to be replaced with "the price, etc. of a fixed asset (including the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph)", and the phrase "the prices" is deemed to be replaced with "the prices or the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第二項**  附則第十九条の二第二項又は第三項の規定により読み替えて適用される第三百四十九条第二項から第六項までの規定の適用を受ける土地に係る令和元年度以降の各年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
基準年度に係る賦課期日に所在する土地（以下「基準年度の土地」という。）	基準年度	当該基準年度の土地の基準年度の価格
基準年度の土地で第三百四十九条第二項ただし書の規定の適用を受けることとなるもの	第二年度	当該基準年度の土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該基準年度の土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格、当該基準年度の土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該基準年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
基準年度の土地で第三百四十九条第三項ただし書の規定の適用を受けることとなるもの	第三年度	当該基準年度の土地で通常市街化区域農地であるものにあつては当該基準年度の土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格、当該基準年度の土地で市街化区域農地以外の農地となつたものにあつては当該基準年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
第二年度において新たに固定資産税を課することとなる土地（以下「第二年度の土地」という。）	第二年度	通常市街化区域農地である当該第二年度の土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
第二年度の土地で第三百四十九条第五項ただし書の規定の適用を受けることとなるもの	第三年度	当該第二年度の土地で通常市街化区域農地であるものにあつては当該第二年度の土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格、当該第二年度の土地で市街化区域農地以外の農地となつたものにあつては当該第二年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
第三年度において新たに固定資産税を課することとなる土地	第三年度	通常市街化区域農地である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
<sup>suppl-3251-226/art-22/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-2</sup>
Solely for fixed assets tax for each fiscal year from fiscal 2019 onward imposed on land to which Article 349, paragraphs (2) through (6) as applied with terms replaced pursuant to Article 19-2, paragraph (2) or (3) of the Supplementary Provisions applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
Land located on the assessment date for the base year (hereinafter referred to as "base-year land")	Base year	Base-year price of that base-year land
Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (2)	Second year	for that base-year land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land
Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (3)	Third year	for that base-year land that is ordinary farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land
Land on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land for the second year")	Second year	the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year, that land being ordinary farmland in an urbanization promotion area
Land for the second year that is to be subject to the application of the proviso to Article 349, paragraph (5)	Third year	for that land for the second year that is ordinary farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year; and for that land for the second year that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that land for the second year
Land on which fixed assets tax is to be newly imposed in the third year	Third year	the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land, that land being ordinary farmland in an urbanization promotion area
<sup>machine translation, not official</sup>

**第三項**  附則第十九条の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項又は第二項の規定の適用を受ける土地（令和八年度分の固定資産税について同条第一項の規定の適用を受けるに至つた場合における当該土地を除く。）に対して課する令和七年度分又は令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
一　附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地	令和七年度	当該土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二　第一項の表の第二号に掲げる土地	令和七年度	当該土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該土地とその状況が類似する宅地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。）以外の農地となつたものにあつては当該土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
三　第一項の表の第三号に掲げる土地	令和八年度	当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
四　第一項の表の第四号に掲げる土地	令和七年度	通常市街化区域農地である当該土地とその状況が類似する宅地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
五　第一項の表の第五号に掲げる土地	令和八年度	当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
<sup>suppl-3251-226/art-22/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-3</sup>
Solely for fixed assets tax for fiscal 2025 or fiscal 2026 imposed on land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions, applies (excluding that land in the case where Article 17-2, paragraph (1) of the Supplementary Provisions has come to apply to it for fixed assets tax for fiscal 2026), the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)")	Fiscal 2025	the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1)	Fiscal 2025	for that land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(iii) Land listed in item (iii) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table)
(iv) Land listed in item (iv) of the table in paragraph (1)	Fiscal 2025	the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on building land similar in condition to that land, that land being ordinary farmland in an urbanization promotion area
(v) Land listed in item (v) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land
<sup>machine translation, not official</sup>

**第四項**  令和八年度分の固定資産税について附則第十九条の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
一　附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を附則第十九条の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二　第一項の表の第二号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格
三　第一項の表の第三号に掲げる土地	令和八年度	当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
四　第一項の表の第四号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格
五　第一項の表の第五号に掲げる土地	令和八年度	当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
<sup>suppl-3251-226/art-22/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-4</sup>
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)")	Fiscal 2026	the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1)	Fiscal 2026	the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(iii) Land listed in item (iii) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table)
(iv) Land listed in item (iv) of the table in paragraph (1)	Fiscal 2026	the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(v) Land listed in item (v) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land
<sup>machine translation, not official</sup>

**第五項**  附則第十九条の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第二項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
一　附則第十九条の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第三号に掲げる土地	令和八年度	当該土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
二　第一項の表の第五号に掲げる土地	令和八年度	当該土地で通常市街化区域農地であるものにあつては当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格、当該土地で市街化区域農地以外の農地となつたものにあつては当該土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
三　第一項の表の第六号に掲げる土地	令和八年度	通常市街化区域農地である当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
<sup>suppl-3251-226/art-22/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-5</sup>
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions, applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
(i) Land listed in item (iii) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)")	Fiscal 2026	for that land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(ii) Land listed in item (v) of the table in paragraph (1)	Fiscal 2026	for that land that is ordinary farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(iii) Land listed in item (vi) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land, that land being ordinary farmland in an urbanization promotion area
<sup>machine translation, not official</sup>

**第六項**  令和八年度分の固定資産税について附則第十九条の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
一　附則第十九条の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を附則第十九条の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二　第一項の表の第二号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格
三　第一項の表の第三号に掲げる土地	令和八年度	当該土地で通常市街化区域農地（附則第十九条の二第一項に規定する通常市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
四　第一項の表の第四号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格
五　第一項の表の第五号に掲げる土地	令和八年度	当該土地で通常市街化区域農地であるものにあつては当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格、当該土地で市街化区域農地以外の農地となつたものにあつては当該土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
六　第一項の表の第六号に掲げる土地	令和八年度	通常市街化区域農地である当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
<sup>suppl-3251-226/art-22/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-6</sup>
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)")	Fiscal 2026	the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1)	Fiscal 2026	the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(iii) Land listed in item (iii) of the table in paragraph (1)	Fiscal 2026	for that land that is ordinary farmland in an urbanization promotion area (meaning the ordinary farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(iv) Land listed in item (iv) of the table in paragraph (1)	Fiscal 2026	the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(v) Land listed in item (v) of the table in paragraph (1)	Fiscal 2026	for that land that is ordinary farmland in an urbanization promotion area, the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(vi) Land listed in item (vi) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land, that land being ordinary farmland in an urbanization promotion area
<sup>machine translation, not official</sup>

**第七項**  附則第十九条の二の二第二項又は第三項の規定により読み替えて適用される第三百四十九条第二項から第六項までの規定の適用を受ける土地に係る令和元年度以降の各年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
基準年度に係る賦課期日に所在する土地（以下「基準年度の土地」という。）	基準年度	当該基準年度の土地の基準年度の価格
基準年度の土地で第三百四十九条第二項ただし書の規定の適用を受けることとなるもの	第二年度	当該基準年度の土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該基準年度の土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この表において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格、当該基準年度の土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該基準年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
基準年度の土地で第三百四十九条第三項ただし書の規定の適用を受けることとなるもの	第三年度	当該基準年度の土地で田園住居地域内市街化区域農地であるものにあつては当該基準年度の土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該基準年度の土地で市街化区域農地以外の農地となつたものにあつては当該基準年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
第二年度において新たに固定資産税を課することとなる土地（以下「第二年度の土地」という。）	第二年度	田園住居地域内市街化区域農地である当該第二年度の土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
第二年度の土地で第三百四十九条第五項ただし書の規定の適用を受けることとなるもの	第三年度	当該第二年度の土地で田園住居地域内市街化区域農地であるものにあつては当該第二年度の土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該第二年度の土地で市街化区域農地以外の農地となつたものにあつては当該第二年度の土地に類似する農地の当該年度分の固定資産税の課税標準とされる価格に比準する価格
第三年度において新たに固定資産税を課することとなる土地	第三年度	田園住居地域内市街化区域農地である当該土地とその状況が類似する宅地の当該年度分の固定資産税の課税標準とされる価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
<sup>suppl-3251-226/art-22/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-7</sup>
Solely for fixed assets tax for each fiscal year from fiscal 2019 onward imposed on land to which Article 349, paragraphs (2) through (6) as applied with terms replaced pursuant to Article 19-2-2, paragraph (2) or (3) of the Supplementary Provisions applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
Land located on the assessment date for the base year (hereinafter referred to as "base-year land")	Base year	Base-year price of that base-year land
Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (2)	Second year	for that base-year land that is farmland in an urbanization promotion area in a rural residential zone (meaning the farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land
Base-year land that is to be subject to the application of the proviso to Article 349, paragraph (3)	Third year	for that base-year land that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that base-year land; and for that base-year land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that base-year land
Land on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land for the second year")	Second year	the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year, that land being farmland in an urbanization promotion area in a rural residential zone
Land for the second year that is to be subject to the application of the proviso to Article 349, paragraph (5)	Third year	for that land for the second year that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land for the second year; and for that land for the second year that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on farmland similar to that land for the second year
Land on which fixed assets tax is to be newly imposed in the third year	Third year	the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price taken as the tax base of fixed assets tax for that fiscal year on building land similar in condition to that land, that land being farmland in an urbanization promotion area in a rural residential zone
<sup>machine translation, not official</sup>

**第八項**  附則第十九条の二の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項又は第二項の規定の適用を受ける土地（令和八年度分の固定資産税について同条第一項の規定の適用を受けるに至つた場合における当該土地を除く。）に対して課する令和七年度分又は令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
一　附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地	令和七年度	当該土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二　第一項の表の第二号に掲げる土地	令和七年度	当該土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該土地とその状況が類似する宅地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この表において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。）以外の農地となつたものにあつては当該土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
三　第一項の表の第三号に掲げる土地	令和八年度	当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
四　第一項の表の第四号に掲げる土地	令和七年度	田園住居地域内市街化区域農地である当該土地とその状況が類似する宅地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
五　第一項の表の第五号に掲げる土地	令和八年度	当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
<sup>suppl-3251-226/art-22/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-8</sup>
Solely for fixed assets tax for fiscal 2025 or fiscal 2026 imposed on land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions, applies (excluding that land in the case where Article 17-2, paragraph (1) of the Supplementary Provisions has come to apply to it for fixed assets tax for fiscal 2026), the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)")	Fiscal 2025	the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1)	Fiscal 2025	for that land that is farmland in an urbanization promotion area in a rural residential zone (meaning the farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(iii) Land listed in item (iii) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table)
(iv) Land listed in item (iv) of the table in paragraph (1)	Fiscal 2025	the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on building land similar in condition to that land, that land being farmland in an urbanization promotion area in a rural residential zone
(v) Land listed in item (v) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land
<sup>machine translation, not official</sup>

**第九項**  令和八年度分の固定資産税について附則第十九条の二の二第四項又は第五項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
一　附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を附則第十九条の二の二第四項又は第五項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二　第一項の表の第二号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格
三　第一項の表の第三号に掲げる土地	令和八年度	当該土地の類似土地（附則第十七条第七号に規定する類似土地をいう。以下この表において同じ。）に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
四　第一項の表の第四号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格
五　第一項の表の第五号に掲げる土地	令和八年度	当該土地の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
<sup>suppl-3251-226/art-22/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-9</sup>
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)")	Fiscal 2026	the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (4) or (5) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1)	Fiscal 2026	the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(iii) Land listed in item (iii) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions; the same applies hereinafter in this table)
(iv) Land listed in item (iv) of the table in paragraph (1)	Fiscal 2026	the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(v) Land listed in item (v) of the table in paragraph (1)	Fiscal 2026	the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on the similar land of that land
<sup>machine translation, not official</sup>

**第十項**  附則第十九条の二の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第二項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
一　附則第十九条の二の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第三号に掲げる土地	令和八年度	当該土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この表において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
二　第一項の表の第五号に掲げる土地	令和八年度	当該土地で田園住居地域内市街化区域農地であるものにあつては当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該土地で市街化区域農地以外の農地となつたものにあつては当該土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格に比準する価格
三　第一項の表の第六号に掲げる土地	令和八年度	田園住居地域内市街化区域農地である当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
<sup>suppl-3251-226/art-22/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-10</sup>
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (2) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions, applies, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
(i) Land listed in item (iii) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)")	Fiscal 2026	for that land that is farmland in an urbanization promotion area in a rural residential zone (meaning the farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(ii) Land listed in item (v) of the table in paragraph (1)	Fiscal 2026	for that land that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price that served as the basis of the tax base of fixed assets tax for the same fiscal year on farmland similar to that land
(iii) Land listed in item (vi) of the table in paragraph (1)	Fiscal 2026	the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land, that land being farmland in an urbanization promotion area in a rural residential zone
<sup>machine translation, not official</sup>

**第十一項**  令和八年度分の固定資産税について附則第十九条の二の二第六項又は第七項の規定により読み替えて適用される附則第十七条の二第一項の規定の適用を受ける土地に対して課する令和八年度分の固定資産税に限り、第四百九条第一項の表は、次のとおり読み替えるものとする。
土地の区分	年度	価格
一　附則第十九条の二の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項の表（以下この表において「第一項の表」という。）の第一号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を附則第十九条の二の二第六項又は第七項の規定により読み替えられた附則第十七条の二第一項に規定する修正基準（以下この表において「修正基準」という。）により修正した価格
二　第一項の表の第二号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格
三　第一項の表の第三号に掲げる土地	令和八年度	当該土地で田園住居地域内市街化区域農地（附則第十九条の二第一項に規定する田園住居地域内市街化区域農地をいう。以下この表において同じ。）であるものにあつては当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格を固定資産評価基準（田園住居地域内市街化区域農地に係る部分に限る。以下この表において「田園住居地域内市街化区域農地固定資産評価基準」という。）により補正した価格、当該土地で市街化区域農地（同項に規定する市街化区域農地をいう。以下この表において同じ。）以外の農地となつたものにあつては当該土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
四　第一項の表の第四号に掲げる土地	令和八年度	当該土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格
五　第一項の表の第五号に掲げる土地	令和八年度	当該土地で田園住居地域内市街化区域農地であるものにあつては当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格、当該土地で市街化区域農地以外の農地となつたものにあつては当該土地に類似する農地に係る同年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格
六　第一項の表の第六号に掲げる土地	令和八年度	田園住居地域内市街化区域農地である当該土地とその状況が類似する宅地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格を修正基準により修正した価格に比準する価格を田園住居地域内市街化区域農地固定資産評価基準により補正した価格
<sup>suppl-3251-226/art-22/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-11</sup>
Solely for fixed assets tax for fiscal 2026 imposed on land to which Article 17-2, paragraph (1) of the Supplementary Provisions, as applied with terms replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions, applies for fixed assets tax for fiscal 2026, the table in Article 409, paragraph (1) is deemed to be replaced with the following.
Category of land	Fiscal year	Price
(i) Land listed in item (i) of the table in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "table in paragraph (1)")	Fiscal 2026	the price obtained by adjusting the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land under the adjustment standards prescribed in Article 17-2, paragraph (1) of the Supplementary Provisions as replaced pursuant to Article 19-2-2, paragraph (6) or (7) of the Supplementary Provisions (hereinafter in this table referred to as the "adjustment standards")
(ii) Land listed in item (ii) of the table in paragraph (1)	Fiscal 2026	the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(iii) Land listed in item (iii) of the table in paragraph (1)	Fiscal 2026	for that land that is farmland in an urbanization promotion area in a rural residential zone (meaning the farmland in an urbanization promotion area in a rural residential zone prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this table), the price obtained by correcting, under the fixed asset valuation standards (limited to the portion pertaining to farmland in an urbanization promotion area in a rural residential zone; hereinafter in this table referred to as the "fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone"), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area (meaning the farmland in an urbanization promotion area prescribed in that paragraph; the same applies hereinafter in this table), the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that land
(iv) Land listed in item (iv) of the table in paragraph (1)	Fiscal 2026	the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that land
(v) Land listed in item (v) of the table in paragraph (1)	Fiscal 2026	for that land that is farmland in an urbanization promotion area in a rural residential zone, the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land; and for that land that has become farmland other than farmland in an urbanization promotion area, the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on farmland similar to that land
(vi) Land listed in item (vi) of the table in paragraph (1)	Fiscal 2026	the price obtained by correcting, under the fixed asset valuation standards for farmland in an urbanization promotion area in a rural residential zone, the price comparable to the price obtained by adjusting, under the adjustment standards, the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on building land similar in condition to that land, that land being farmland in an urbanization promotion area in a rural residential zone
<sup>machine translation, not official</sup>

### 第二十三条（免税点の適用及び納税通知書の記載に関する特例） — Special Provisions on Application of the Tax-Exemption Threshold and on Statements in Tax Notices
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-23 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-23</sup>

**第一項**  附則第十八条、第十九条第一項若しくは第十九条の四の規定の適用を受ける土地又は附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四の規定の適用を受ける市街化区域農地を除く。以下この条において同じ。）に係る各年度分の固定資産税に限り、第三百五十一条に規定する固定資産税の課税標準となるべき額及び第三百六十四条第二項に規定する土地の価額は、附則第十八条の規定の適用を受ける宅地等（以下「調整対象宅地等」という。）、附則第十九条第一項の規定の適用を受ける農地（以下「調整対象農地」という。）又は附則第十九条の四の規定の適用を受ける市街化区域農地（以下「調整対象市街化区域農地」という。）についてはこれらの規定に規定する当該年度分の固定資産税の課税標準となるべき額によるものとし、附則第十九条の三の規定の適用を受ける市街化区域農地については同条第一項（同条第三項において準用する場合を含む。）に規定するその年度分の課税標準となるべき額によるものとする。
<sup>suppl-3251-226/art-23/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-23/par-1</sup>
Solely for fixed assets tax for each fiscal year on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies or on farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies; the same applies hereinafter in this Article), the amount that is to be the tax base of fixed assets tax prescribed in Article 351 and the value of land prescribed in Article 364, paragraph (2) are to be, for building land, etc. to which Article 18 of the Supplementary Provisions applies (hereinafter referred to as "building land, etc. subject to adjustment"), farmland to which Article 19, paragraph (1) of the Supplementary Provisions applies (hereinafter referred to as "farmland subject to adjustment") or farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies (hereinafter referred to as "farmland in an urbanization promotion area subject to adjustment"), the amount that is to be the tax base of fixed assets tax for the relevant fiscal year prescribed in those provisions, and for farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies, the amount that is to be the tax base for that fiscal year prescribed in paragraph (1) of that Article (including as applied mutatis mutandis in paragraph (3) of that Article).
<sup>machine translation, not official</sup>

### 第二十四条（固定資産の価格等の修正に基づく賦課額の更正の特例） — Special Provisions on Reassessment of Assessed Amounts Based on Revision of the Price, etc. of Fixed Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-24 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-24</sup>

**第一項**  附則第十八条、第十九条第一項又は第十九条の四の規定の適用を受ける土地に係る令和六年度から令和八年度までの各年度分の固定資産税に限り、第四百二十条又は第四百三十五条第二項の規定は、調整対象宅地等、調整対象農地又は調整対象市街化区域農地については、第四百十九条第二項又は第四百三十五条第一項の規定によつて土地課税台帳等に登録された価格等の修正が行われたことにより、当該調整対象宅地等、調整対象農地若しくは調整対象市街化区域農地が附則第十八条、第十九条第一項若しくは第十九条の四の規定の適用を受けないこととなる場合又は当該調整対象宅地等、調整対象農地若しくは調整対象市街化区域農地に係る宅地等調整固定資産税額、商業地等据置固定資産税額、商業地等調整固定資産税額、農地調整固定資産税額若しくは市街化区域農地調整固定資産税額に変動がある場合を除き、適用しない。
<sup>suppl-3251-226/art-24/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-24/par-1</sup>
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, the provisions of Article 420 or Article 435, paragraph (2) do not apply to building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment, except where, as a result of a revision of the price, etc. registered in the land tax ledgers, etc. made pursuant to Article 419, paragraph (2) or Article 435, paragraph (1), that building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment comes to be no longer subject to Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions, or where there is a change in the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for farmland or the adjusted fixed assets tax on farmland in an urbanization promotion area pertaining to that building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area subject to adjustment.
<sup>machine translation, not official</sup>

### 第二十五条（宅地等に対して課する令和六年度から令和八年度までの各年度分の都市計画税の特例） — Special Provisions on City Planning Tax for Each Fiscal Year from Fiscal 2024 through Fiscal 2026 Imposed on Building Land, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-25 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25</sup>

**第一項**  宅地等に係る令和六年度から令和八年度までの各年度分の都市計画税の額は、当該宅地等に係る当該年度分の都市計画税額が、当該宅地等の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額に、当該宅地等に係る当該年度分の都市計画税の課税標準となるべき価格（当該宅地等が当該年度分の都市計画税について第七百二条の三の規定の適用を受ける宅地等であるときは、当該価格に同条に定める率を乗じて得た額。以下この条において同じ。）に百分の五を乗じて得た額を加算した額（当該宅地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（以下この条、附則第二十七条の四及び第二十七条の四の二第一項において「宅地等調整都市計画税額」という。）を超える場合には、当該宅地等調整都市計画税額とする。
<sup>suppl-3251-226/art-25/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-1</sup>
The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. is, where the city planning tax amount for that fiscal year on that building land, etc. exceeds the city planning tax amount in the case where the amount obtained by adding, to the tax base of city planning tax for the previous fiscal year pertaining to city planning tax for that fiscal year on that building land, etc., the amount obtained by multiplying by 5/100 the price that is to be the tax base of city planning tax for that fiscal year on that building land, etc. (where that building land, etc. is building land, etc. to which Article 702-3 applies for city planning tax for that fiscal year, the amount obtained by multiplying that price by the rate prescribed in that Article; the same applies hereinafter in this Article) (where that building land, etc. is building land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that building land, etc. (hereinafter in this Article, Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions referred to as the "adjusted city planning tax on building land, etc."), that adjusted city planning tax on building land, etc.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用を受ける商業地等に係る令和六年度から令和八年度までの各年度分の宅地等調整都市計画税額は、当該宅地等調整都市計画税額が、当該商業地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の六を乗じて得た額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額を超える場合には、前項の規定にかかわらず、当該都市計画税額とする。
<sup>suppl-3251-226/art-25/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-2</sup>
The adjusted city planning tax on building land, etc. for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. to which the preceding paragraph applies is, notwithstanding the preceding paragraph, where that adjusted city planning tax on building land, etc. exceeds the city planning tax amount in the case where the amount obtained by multiplying by 6/10 the price that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc., that city planning tax amount.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用を受ける宅地等に係る令和六年度から令和八年度までの各年度分の宅地等調整都市計画税額は、当該宅地等調整都市計画税額が、当該宅地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の二を乗じて得た額（当該宅地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける宅地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該宅地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額に満たない場合には、第一項の規定にかかわらず、当該都市計画税額とする。
<sup>suppl-3251-226/art-25/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-3</sup>
The adjusted city planning tax on building land, etc. for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. to which paragraph (1) applies is, notwithstanding paragraph (1), where that adjusted city planning tax on building land, etc. is less than the city planning tax amount in the case where the amount obtained by multiplying by 2/10 the price that is to be the tax base of city planning tax for that fiscal year on that building land, etc. (where that building land, etc. is building land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that building land, etc., that city planning tax amount.
<sup>machine translation, not official</sup>

**第四項**  商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・七以下のものに係る令和六年度から令和八年度までの各年度分の都市計画税の額は、第一項の規定にかかわらず、当該商業地等の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、当該課税標準額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（附則第二十七条の四及び第二十七条の四の二第一項において「商業地等据置都市計画税額」という。）とする。
<sup>suppl-3251-226/art-25/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-4</sup>
The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. whose burden level for the relevant fiscal year is 0.6 or more and 0.7 or less is, notwithstanding paragraph (1), the city planning tax amount in the case where the tax base of city planning tax for the previous fiscal year pertaining to city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that tax base by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (referred to as the "frozen city planning tax amount for commercial land, etc." in Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions).
<sup>machine translation, not official</sup>

**第五項**  商業地等のうち当該商業地等の当該年度の負担水準が〇・七を超えるものに係る令和六年度から令和八年度までの各年度分の都市計画税の額は、第一項の規定にかかわらず、当該商業地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の七を乗じて得た額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（附則第二十七条の四及び第二十七条の四の二第一項において「商業地等調整都市計画税額」という。）とする。
<sup>suppl-3251-226/art-25/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-5</sup>
The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on commercial land, etc. whose burden level for the relevant fiscal year exceeds 0.7 is, notwithstanding paragraph (1), the city planning tax amount in the case where the amount obtained by multiplying by 7/10 the price that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that commercial land, etc. (referred to as the "adjusted city planning tax amount for commercial land, etc." in Article 27-4 and Article 27-4-2, paragraph (1) of the Supplementary Provisions).
<sup>machine translation, not official</sup>

**第六項**  附則第十八条第六項の規定は、第一項及び第四項の前年度分の都市計画税の課税標準額について準用する。この場合において、同条第六項中「第一項及び第四項」とあるのは「附則第二十五条第一項及び第四項」と、「前年度分の固定資産税」とあるのは「前年度分の都市計画税」と読み替えるものとする。
<sup>suppl-3251-226/art-25/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-6</sup>
The provisions of Article 18, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of city planning tax for the previous fiscal year in paragraphs (1) and (4). In this case, in paragraph (6) of that Article, the phrase "paragraphs (1) and (4)" is deemed to be replaced with "Article 25, paragraphs (1) and (4) of the Supplementary Provisions", and the phrase "previous fiscal year's fixed assets tax" is deemed to be replaced with "previous fiscal year's city planning tax".
<sup>machine translation, not official</sup>

### 第二十五条の二  〔削除 / repealed〕
<sup>suppl-3251-226/art-25-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-2</sup>

**第一項**  削除
<sup>suppl-3251-226/art-25-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-2/par-1</sup>

### 第二十五条の三
<sup>suppl-3251-226/art-25-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3</sup>

**第一項**  附則第二十五条第六項において読み替えられた附則第十八条第六項第一号から第三号までに掲げる宅地等で令和六年度から令和八年度までの各年度に係る賦課期日において次の表の上欄に掲げる宅地等に該当するもの（第三項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の都市計画税については、附則第十七条第六号に規定する前年度課税標準額は、同号ロの規定にかかわらず、当該用途変更宅地等に係る当該各年度の前年度分の固定資産税の課税標準の基礎となつた価格に、当該用途変更宅地等が当該各年度に係る賦課期日において該当した同表の上欄に掲げる宅地等に当該各年度の前年度に係る賦課期日において該当した土地のうち同年度において都市計画税を課されたもの（以下この項及び次項において「特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る特定用途前年度課税標準額の総額を当該特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額とする。
小規模住宅用地	小規模住宅用地以外の宅地等又は小規模住宅用地である部分及び小規模住宅用地以外である部分を併せ有する宅地等
一般住宅用地	一般住宅用地以外の宅地等又は一般住宅用地である部分及び一般住宅用地以外である部分を併せ有する宅地等
非住宅用宅地等	非住宅用宅地等以外の宅地等又は非住宅用宅地等である部分及び非住宅用宅地等以外である部分を併せ有する宅地等
<sup>suppl-3251-226/art-25-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-1</sup>
Among building land, etc. set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions as replaced pursuant to Article 25, paragraph (6) of the Supplementary Provisions that falls, on the assessment date for each fiscal year from fiscal 2024 through fiscal 2026, under the building land, etc. set forth in the left-hand column of the following table (excluding building land, etc. to which paragraph (3) applies), the building land, etc. that fell, on the assessment date for the previous fiscal year of each such fiscal year, under the building land, etc. set forth in the right-hand column of that table respectively (hereinafter in this paragraph referred to as "change-of-use building land, etc."), with regard to city planning tax for each such fiscal year pertaining to it, the prior-year tax base prescribed in Article 17, item (vi) of the Supplementary Provisions is, notwithstanding (b) of that item, the amount obtained by multiplying the price that served as the basis of the tax base of fixed assets tax for the previous fiscal year of each such fiscal year on that change-of-use building land, etc. by the figure obtained by dividing the total amount of the previous year's tax base of specified-use land pertaining to specified-use building land, etc. (meaning, among land that fell, on the assessment date for the previous fiscal year of each such fiscal year, under the building land, etc. set forth in the left-hand column of the table that the change-of-use building land, etc. fell under on the assessment date for each such fiscal year, land on which city planning tax was imposed in the previous fiscal year; hereinafter in this paragraph and the following paragraph referred to as "specified-use building land, etc.") that was located within the municipality on the assessment date for the previous fiscal year by the total amount of the price that served as the basis of the tax base of fixed assets tax for the previous fiscal year pertaining to that specified-use building land, etc. that was located within the municipality on the assessment date for the previous fiscal year.
Small-scale residential land	Building land, etc. other than small-scale residential land, or building land, etc. having both a portion that is small-scale residential land and a portion that is other than small-scale residential land
General residential land	Building land, etc. other than general residential land, or building land, etc. having both a portion that is general residential land and a portion that is other than general residential land
Non-residential building land, etc.	Building land, etc. other than non-residential building land, etc., or building land, etc. having both a portion that is non-residential building land, etc. and a portion that is other than non-residential building land, etc.
<sup>machine translation, not official</sup>

**第二項**  前項の「特定用途前年度課税標準額」とは、次の各号に掲げる年度の区分に応じ、当該各号に定める額をいう。
<sup>suppl-3251-226/art-25-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2</sup>
The "previous year's tax base of specified-use land" in the preceding paragraph means the amount specified in each of the following items according to the category of fiscal year set forth in that item.
<sup>machine translation, not official</sup>

  **一**  令和六年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-1</sup>
  Fiscal 2024: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和五年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-1/sub-1</sup>
    specified-use building land, etc. other than the specified-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2023 on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2023, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和五年度分の都市計画税について令和六年改正前の地方税法附則第二十五条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-1/sub-2</sup>
    specified-use building land, etc. to which Article 25 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for city planning tax for fiscal 2023: the amount that is to be the tax base of city planning tax for fiscal 2023 prescribed in that Article on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount obtained by dividing that amount by the rate prescribed in those provisions);
    <sup>machine translation, not official</sup>

  **二**  令和七年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-2</sup>
  Fiscal 2025: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和六年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-2/sub-1</sup>
    specified-use building land, etc. other than the specified-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2024, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和六年度分の都市計画税について附則第二十五条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-2/sub-2</sup>
    specified-use building land, etc. to which Article 25 of the Supplementary Provisions applied for city planning tax for fiscal 2024: the amount that is to be the tax base of city planning tax for fiscal 2024 prescribed in that Article on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applied for fixed assets tax for fiscal 2024, the amount obtained by dividing that amount by the rate prescribed in those provisions);
    <sup>machine translation, not official</sup>

  **三**  令和八年度　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-3</sup>
  Fiscal 2026: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる特定用途宅地等以外の特定用途宅地等　当該特定用途宅地等に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-3/sub-1</sup>
    specified-use building land, etc. other than the specified-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2025, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和七年度分の都市計画税について附則第二十五条の規定の適用を受ける特定用途宅地等　当該特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該特定用途宅地等が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-2/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-3/sub-2</sup>
    specified-use building land, etc. to which Article 25 of the Supplementary Provisions applied for city planning tax for fiscal 2025: the amount that is to be the tax base of city planning tax for fiscal 2025 prescribed in that Article on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applied for fixed assets tax for fiscal 2025, the amount obtained by dividing that amount by the rate prescribed in those provisions).
    <sup>machine translation, not official</sup>

**第三項**  附則第二十五条第六項において読み替えられた附則第十八条第六項第二号に掲げる宅地等で令和六年度に係る賦課期日において第一項の表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和五年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和六年度類似用途変更宅地等」という。）、同条第六項第三号に掲げる宅地等で令和七年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和六年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和七年度類似用途変更宅地等」という。）又は同条第六項第四号に掲げる宅地等で令和八年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもののうち当該宅地等の類似土地が令和七年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「令和八年度類似用途変更宅地等」という。）に係る附則第十七条第七号に規定する比準課税標準額は、同号の規定にかかわらず、令和六年度類似用途変更宅地等に係る令和六年度分の都市計画税にあつては第一号に掲げる額、令和七年度類似用途変更宅地等に係る令和七年度分の都市計画税にあつては第二号に掲げる額、令和八年度類似用途変更宅地等に係る令和八年度分の都市計画税にあつては第三号に掲げる額とする。
<sup>suppl-3251-226/art-25-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3</sup>
Among building land, etc. set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions as replaced pursuant to Article 25, paragraph (6) of the Supplementary Provisions that falls, on the assessment date for fiscal 2024, under the building land, etc. set forth in the left-hand column of the table in paragraph (1), that whose similar land fell, on the assessment date for fiscal 2023, under the building land, etc. set forth in the right-hand column of that table respectively (hereinafter in this paragraph referred to as "fiscal 2024 similar-use-changed building land, etc."), among building land, etc. set forth in Article 18, paragraph (6), item (iii) of the Supplementary Provisions as so replaced that falls, on the assessment date for fiscal 2025, under the building land, etc. set forth in the left-hand column of that table, that whose similar land fell, on the assessment date for fiscal 2024, under the building land, etc. set forth in the right-hand column of that table respectively (hereinafter in this paragraph referred to as "fiscal 2025 similar-use-changed building land, etc."), or among building land, etc. set forth in Article 18, paragraph (6), item (iv) of the Supplementary Provisions as so replaced that falls, on the assessment date for fiscal 2026, under the building land, etc. set forth in the left-hand column of that table, that whose similar land fell, on the assessment date for fiscal 2025, under the building land, etc. set forth in the right-hand column of that table respectively (hereinafter in this paragraph referred to as "fiscal 2026 similar-use-changed building land, etc."), the comparison-based tax base prescribed in Article 17, item (vii) of the Supplementary Provisions is, notwithstanding that item, the amount set forth in item (i) for city planning tax for fiscal 2024 on fiscal 2024 similar-use-changed building land, etc., the amount set forth in item (ii) for city planning tax for fiscal 2025 on fiscal 2025 similar-use-changed building land, etc., and the amount set forth in item (iii) for city planning tax for fiscal 2026 on fiscal 2026 similar-use-changed building land, etc.
<sup>machine translation, not official</sup>

  **一**  当該令和六年度類似用途変更宅地等の類似土地に係る令和五年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和六年度類似用途変更宅地等が令和六年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和五年度に係る賦課期日において該当した土地のうち同年度において都市計画税を課されたもの（以下この号及び次項第一号において「令和五年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和五年度類似課税標準額の総額を当該令和五年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
  <sup>suppl-3251-226/art-25-3/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3/item-1</sup>
  the amount obtained by multiplying the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2023 on similar land of that fiscal 2024 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2023 comparable tax base pertaining to fiscal 2023 comparable same-use building land, etc. (meaning, among land that fell, on the assessment date for fiscal 2023, under the building land, etc. set forth in the left-hand column of the table in paragraph (1) that the fiscal 2024 similar-use-changed building land, etc. fell under on the assessment date for fiscal 2024, land on which city planning tax was imposed in fiscal 2023; the same applies hereinafter in this item and item (i) of the following paragraph) that was located within the municipality on the assessment date for fiscal 2023 by the total amount of the price that served as the basis of the tax base of fixed assets tax for fiscal 2023 pertaining to that fiscal 2023 comparable same-use building land, etc. that was located within the municipality on the assessment date for fiscal 2023;
  <sup>machine translation, not official</sup>

  **二**  当該令和七年度類似用途変更宅地等の類似土地に係る令和六年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和七年度類似用途変更宅地等が令和七年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和六年度に係る賦課期日において該当した土地のうち同年度において都市計画税を課されたもの（以下この号及び次項第二号において「令和六年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和六年度類似課税標準額の総額を当該令和六年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
  <sup>suppl-3251-226/art-25-3/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3/item-2</sup>
  the amount obtained by multiplying the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on similar land of that fiscal 2025 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2024 comparable tax base pertaining to fiscal 2024 comparable same-use building land, etc. (meaning, among land that fell, on the assessment date for fiscal 2024, under the building land, etc. set forth in the left-hand column of the table in paragraph (1) that the fiscal 2025 similar-use-changed building land, etc. fell under on the assessment date for fiscal 2025, land on which city planning tax was imposed in fiscal 2024; the same applies hereinafter in this item and item (ii) of the following paragraph) that was located within the municipality on the assessment date for fiscal 2024 by the total amount of the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 pertaining to that fiscal 2024 comparable same-use building land, etc. that was located within the municipality on the assessment date for fiscal 2024;
  <sup>machine translation, not official</sup>

  **三**  当該令和八年度類似用途変更宅地等の類似土地に係る令和七年度分の固定資産税の課税標準の基礎となつた価格に比準する価格に、当該令和八年度類似用途変更宅地等が令和八年度に係る賦課期日において該当した第一項の表の上欄に掲げる宅地等に令和七年度に係る賦課期日において該当した土地のうち同年度において都市計画税を課されたもの（以下この号及び次項第三号において「令和七年度類似特定用途宅地等」という。）で同年度に係る賦課期日において当該市町村内に所在したものに係る令和七年度類似課税標準額の総額を当該令和七年度類似特定用途宅地等で同年度に係る賦課期日において当該市町村内に所在したものに係る同年度分の固定資産税の課税標準の基礎となつた価格の総額で除して得た数値を乗じて得た額
  <sup>suppl-3251-226/art-25-3/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3/item-3</sup>
  the amount obtained by multiplying the price comparable to the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on similar land of that fiscal 2026 similar-use-changed building land, etc. by the figure obtained by dividing the total amount of the fiscal 2025 comparable tax base pertaining to fiscal 2025 comparable same-use building land, etc. (meaning, among land that fell, on the assessment date for fiscal 2025, under the building land, etc. set forth in the left-hand column of the table in paragraph (1) that the fiscal 2026 similar-use-changed building land, etc. fell under on the assessment date for fiscal 2026, land on which city planning tax was imposed in fiscal 2025; the same applies hereinafter in this item and item (iii) of the following paragraph) that was located within the municipality on the assessment date for fiscal 2025 by the total amount of the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 pertaining to that fiscal 2025 comparable same-use building land, etc. that was located within the municipality on the assessment date for fiscal 2025.
  <sup>machine translation, not official</sup>

**第四項**  前項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>suppl-3251-226/art-25-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4</sup>
In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  令和五年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-1</sup>
  Fiscal 2023 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる令和五年度類似特定用途宅地等以外の令和五年度類似特定用途宅地等　当該令和五年度類似特定用途宅地等に係る令和五年度分の固定資産税の課税標準の基礎となつた価格（当該令和五年度類似特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-1/sub-1</sup>
    fiscal 2023 comparable same-use building land, etc. other than the fiscal 2023 comparable same-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2023 on that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2023, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和五年度分の都市計画税について令和六年改正前の地方税法附則第二十五条の規定の適用を受ける令和五年度類似特定用途宅地等　当該令和五年度類似特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該令和五年度類似特定用途宅地等が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-1/sub-2</sup>
    fiscal 2023 comparable same-use building land, etc. to which Article 25 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for city planning tax for fiscal 2023: the amount that is to be the tax base of city planning tax for fiscal 2023 prescribed in that Article on that fiscal 2023 comparable same-use building land, etc. (where that fiscal 2023 comparable same-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for fiscal 2023, the amount obtained by dividing that amount by the rate prescribed in those provisions);
    <sup>machine translation, not official</sup>

  **二**  令和六年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-2</sup>
  Fiscal 2024 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる令和六年度類似特定用途宅地等以外の令和六年度類似特定用途宅地等　当該令和六年度類似特定用途宅地等に係る令和六年度分の固定資産税の課税標準の基礎となつた価格（当該令和六年度類似特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-2/sub-1</sup>
    fiscal 2024 comparable same-use building land, etc. other than the fiscal 2024 comparable same-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2024 on that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2024, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和六年度分の都市計画税について附則第二十五条の規定の適用を受ける令和六年度類似特定用途宅地等　当該令和六年度類似特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該令和六年度類似特定用途宅地等が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-2/sub-2</sup>
    fiscal 2024 comparable same-use building land, etc. to which Article 25 of the Supplementary Provisions applied for city planning tax for fiscal 2024: the amount that is to be the tax base of city planning tax for fiscal 2024 prescribed in that Article on that fiscal 2024 comparable same-use building land, etc. (where that fiscal 2024 comparable same-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applied for fixed assets tax for fiscal 2024, the amount obtained by dividing that amount by the rate prescribed in those provisions);
    <sup>machine translation, not official</sup>

  **三**  令和七年度類似課税標準額　次に掲げる宅地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-25-3/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-3</sup>
  Fiscal 2025 comparable tax base: the amount specified below according to the category of building land, etc. listed below:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる令和七年度類似特定用途宅地等以外の令和七年度類似特定用途宅地等　当該令和七年度類似特定用途宅地等に係る令和七年度分の固定資産税の課税標準の基礎となつた価格（当該令和七年度類似特定用途宅地等が同年度分の都市計画税について第七百二条の三の規定の適用を受ける土地であるときは、当該価格に同条に定める率を乗じて得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-3/sub-1</sup>
    fiscal 2025 comparable same-use building land, etc. other than the fiscal 2025 comparable same-use building land, etc. listed in (b): the price that served as the basis of the tax base of fixed assets tax for fiscal 2025 on that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land to which Article 702-3 applies for city planning tax for fiscal 2025, the amount obtained by multiplying that price by the rate prescribed in that Article);
    <sup>machine translation, not official</sup>

    **ロ**  令和七年度分の都市計画税について附則第二十五条の規定の適用を受ける令和七年度類似特定用途宅地等　当該令和七年度類似特定用途宅地等に係る同条に規定する同年度分の都市計画税の課税標準となるべき額（当該令和七年度類似特定用途宅地等が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額）
    <sup>suppl-3251-226/art-25-3/par-4/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-3/sub-2</sup>
    fiscal 2025 comparable same-use building land, etc. to which Article 25 of the Supplementary Provisions applied for city planning tax for fiscal 2025: the amount that is to be the tax base of city planning tax for fiscal 2025 prescribed in that Article on that fiscal 2025 comparable same-use building land, etc. (where that fiscal 2025 comparable same-use building land, etc. is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applied for fixed assets tax for fiscal 2025, the amount obtained by dividing that amount by the rate prescribed in those provisions).
    <sup>machine translation, not official</sup>

**第五項**  令和六年度から令和八年度までの各年度に係る賦課期日において小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の都市計画税に係る附則第十七条及び第二十五条並びに前各項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
<sup>suppl-3251-226/art-25-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-5</sup>
With regard to the application of Articles 17 and 25 of the Supplementary Provisions and the preceding paragraphs to city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. that, on the assessment date for each such fiscal year, has two or more of a portion that is small-scale residential land, a portion that is general residential land and a portion that is non-residential building land, etc., each such portion that is small-scale residential land, general residential land or non-residential building land, etc. is deemed to be a single parcel of building land, etc.
<sup>machine translation, not official</sup>

### 第二十六条（農地に対して課する令和六年度から令和八年度までの各年度分の都市計画税の特例） — Special Provisions on City Planning Tax for Each Fiscal Year from Fiscal 2024 through Fiscal 2026 Imposed on Farmland
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-26 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26</sup>

**第一項**  農地に係る令和六年度から令和八年度までの各年度分の都市計画税の額は、当該農地に係る当該年度分の都市計画税額が、当該農地に係る当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額（当該農地が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける農地であるときは、当該課税標準額にこれらの規定に定める率を乗じて得た額）に、当該農地の当該年度の次の表の上欄に掲げる負担水準の区分に応じ、同表の下欄に掲げる負担調整率を乗じて得た額を当該農地に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（以下この項において「農地調整都市計画税額」という。）を超える場合には、当該農地調整都市計画税額とする。
負担水準の区分	負担調整率
〇・九以上のもの	一・〇二五
〇・八以上〇・九未満のもの	一・〇五
〇・七以上〇・八未満のもの	一・〇七五
〇・七未満のもの	一・一
<sup>suppl-3251-226/art-26/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26/par-1</sup>
The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on farmland is, where the city planning tax amount for that fiscal year on that farmland exceeds the city planning tax amount in the case where the amount obtained by multiplying the tax base of city planning tax for the previous fiscal year pertaining to city planning tax for that fiscal year on that farmland (where that farmland is farmland to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that tax base by the rate prescribed in those provisions) by the burden adjustment rate set forth in the right-hand column of the following table according to the category of burden level for that fiscal year of that farmland set forth in the left-hand column of the table is deemed to be the tax base of city planning tax for that fiscal year on that farmland (hereinafter in this paragraph referred to as the "adjusted city planning tax amount for farmland"), that adjusted city planning tax amount for farmland.
Category of burden level	Burden adjustment rate
0.9 or more	1.025
0.8 or more and less than 0.9	1.05
0.7 or more and less than 0.8	1.075
less than 0.7	1.1
<sup>machine translation, not official</sup>

**第二項**  附則第十八条第六項の規定は、前項の前年度分の都市計画税の課税標準額について準用する。この場合において、同条第六項中「第一項及び第四項」とあるのは「附則第二十六条第一項」と、「前年度分の固定資産税」とあるのは「前年度分の都市計画税」と、「宅地等」とあるのは「農地」と読み替えるものとする。
<sup>suppl-3251-226/art-26/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26/par-2</sup>
The provisions of Article 18, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of city planning tax for the previous fiscal year in the preceding paragraph. In this case, in paragraph (6) of that Article, the phrase "paragraphs (1) and (4)" is deemed to be replaced with "Article 26, paragraph (1) of the Supplementary Provisions", the phrase "previous fiscal year's fixed assets tax" is deemed to be replaced with "previous fiscal year's city planning tax", and the phrase "building land, etc." is deemed to be replaced with "farmland".
<sup>machine translation, not official</sup>

### 第二十七条（市街化区域農地に対して課する平成六年度以降の各年度分の都市計画税の特例） — Special Provisions on City Planning Tax for Each Fiscal Year from Fiscal 1994 Onward Imposed on Farmland in an Urbanization Promotion Area
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-27 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27</sup>

**第一項**  前条の規定にかかわらず、附則第十九条の三の規定の適用を受ける市街化区域農地に係る各年度分の都市計画税の額は、同条第一項中「固定資産税の課税標準となるべき価格の三分の一の額」とあるのは、「固定資産税の課税標準となるべき価格の三分の二の額」として、同条の規定の例により算定した税額とする。
<sup>suppl-3251-226/art-27/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27/par-1</sup>
Notwithstanding the preceding Article, the amount of city planning tax for each fiscal year on farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies is the amount of tax calculated in accordance with the rules of that Article, with the phrase "one-third of the price to be the tax base for fixed assets tax" in paragraph (1) of that Article read as "two-thirds of the price to be the tax base for fixed assets tax".
<sup>machine translation, not official</sup>

### 第二十七条の二
<sup>suppl-3251-226/art-27-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2</sup>

**第一項**  市街化区域農地に係る令和六年度から令和八年度までの各年度分の都市計画税の額は、前条の規定により附則第十九条の三の規定の例により算定した当該市街化区域農地に係る当該年度分の都市計画税額が、当該市街化区域農地の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額に、当該市街化区域農地に係る当該年度分の都市計画税の課税標準となるべき価格の三分の二の額に百分の五を乗じて得た額を加算した額（当該市街化区域農地が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける市街化区域農地であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該市街化区域農地に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額（以下この条及び附則第二十七条の四の二第一項において「市街化区域農地調整都市計画税額」という。）を超える場合には、当該市街化区域農地調整都市計画税額とする。
<sup>suppl-3251-226/art-27-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-1</sup>
The amount of city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on farmland in an urbanization promotion area is, where the city planning tax amount for that fiscal year on that farmland in an urbanization promotion area calculated pursuant to the preceding Article in accordance with the rules of Article 19-3 of the Supplementary Provisions exceeds the city planning tax amount in the case where the amount obtained by adding, to the tax base of city planning tax for the previous fiscal year pertaining to city planning tax for that fiscal year on that farmland in an urbanization promotion area, the amount obtained by multiplying by 5/100 an amount of 2/3 of the price that is to be the tax base of city planning tax for that fiscal year on that farmland in an urbanization promotion area (where that farmland in an urbanization promotion area is farmland in an urbanization promotion area to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that farmland in an urbanization promotion area (hereinafter in this Article and Article 27-4-2, paragraph (1) of the Supplementary Provisions referred to as the "adjusted city planning tax on farmland in an urbanization promotion area"), that adjusted city planning tax on farmland in an urbanization promotion area.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用を受ける市街化区域農地に係る令和六年度から令和八年度までの各年度分の市街化区域農地調整都市計画税額は、当該市街化区域農地調整都市計画税額が、当該市街化区域農地に係る当該年度分の都市計画税の課税標準となるべき価格の三分の二の額に十分の二を乗じて得た額（当該市街化区域農地が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける市街化区域農地であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該市街化区域農地に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額に満たない場合には、前項の規定にかかわらず、当該都市計画税額とする。
<sup>suppl-3251-226/art-27-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-2</sup>
The adjusted city planning tax on farmland in an urbanization promotion area for each fiscal year from fiscal 2024 through fiscal 2026 on farmland in an urbanization promotion area to which the provisions of the preceding paragraph apply is, notwithstanding the preceding paragraph, where that adjusted city planning tax on farmland in an urbanization promotion area is less than the city planning tax amount in the case where the amount obtained by multiplying by 2/10 an amount of 2/3 of the price that is to be the tax base of city planning tax for that fiscal year on that farmland in an urbanization promotion area (where that farmland in an urbanization promotion area is farmland in an urbanization promotion area to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rate prescribed in those provisions) is deemed to be the tax base of city planning tax for that fiscal year on that farmland in an urbanization promotion area, that city planning tax amount.
<sup>machine translation, not official</sup>

**第三項**  附則第十八条第六項の規定は、第一項の前年度分の都市計画税の課税標準額について準用する。この場合において、同条第六項中「第一項及び第四項」とあるのは「附則第二十七条の二第一項」と、「前年度分の固定資産税」とあるのは「前年度分の都市計画税」と、「宅地等」とあるのは「市街化区域農地」と読み替えるものとする。
<sup>suppl-3251-226/art-27-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-3</sup>
The provisions of Article 18, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of city planning tax for the previous fiscal year in paragraph (1). In this case, in paragraph (6) of that Article, the phrase "paragraphs (1) and (4)" is deemed to be replaced with "Article 27-2, paragraph (1) of the Supplementary Provisions", the phrase "previous fiscal year's fixed assets tax" is deemed to be replaced with "previous fiscal year's city planning tax", and the phrase "building land, etc." is deemed to be replaced with "farmland in an urbanization promotion area".
<sup>machine translation, not official</sup>

**第四項**  前項の規定により読み替えられた附則第十八条第六項第一号から第三号までに掲げる市街化区域農地で令和六年度から令和八年度までの各年度に係る賦課期日において特定市街化区域農地に該当するもの（次項の規定の適用を受ける市街化区域農地を除く。）のうち、当該各年度の前年度に係る賦課期日において特定市街化区域農地以外の農地に該当したものに係る当該各年度分の都市計画税については、当該市街化区域農地が当該各年度の前年度に係る賦課期日において特定市街化区域農地であつたものとみなして、附則第十七条及び前三項の規定を適用する。
<sup>suppl-3251-226/art-27-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-4</sup>
With regard to city planning tax for each fiscal year from fiscal 2024 through fiscal 2026 on farmland in an urbanization promotion area set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions as replaced pursuant to the preceding paragraph that, on the assessment date for each such fiscal year, falls under specified farmland in an urbanization promotion area (excluding farmland in an urbanization promotion area to which the following paragraph applies), among those that, on the assessment date for the previous fiscal year of each such fiscal year, fell under farmland other than specified farmland in an urbanization promotion area, Article 17 of the Supplementary Provisions and the preceding three paragraphs apply by deeming that farmland in an urbanization promotion area to have been specified farmland in an urbanization promotion area on the assessment date for the previous fiscal year of each such fiscal year.
<sup>machine translation, not official</sup>

**第五項**  第三項の規定により読み替えられた附則第十八条第六項第二号に掲げる市街化区域農地で令和六年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和六年度特定市街化区域農地」という。）、同条第六項第三号に掲げる市街化区域農地で令和七年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和七年度特定市街化区域農地」という。）又は同条第六項第四号に掲げる市街化区域農地で令和八年度に係る賦課期日において特定市街化区域農地に該当するもの（以下この項において「令和八年度特定市街化区域農地」という。）のうち、当該市街化区域農地の類似土地が令和六年度特定市街化区域農地にあつては令和五年度、令和七年度特定市街化区域農地にあつては令和六年度、令和八年度特定市街化区域農地にあつては令和七年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）において特定市街化区域農地以外の農地に該当したものに係る令和六年度特定市街化区域農地にあつては令和六年度分、令和七年度特定市街化区域農地にあつては令和七年度分、令和八年度特定市街化区域農地にあつては令和八年度分の都市計画税については、当該類似土地が前年度に係る賦課期日において特定市街化区域農地であつたものとみなして、附則第十七条及び第一項から第三項までの規定を適用する。
<sup>suppl-3251-226/art-27-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-5</sup>
Among farmland in an urbanization promotion area set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions as replaced pursuant to paragraph (3) that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal 2024 (hereinafter in this paragraph referred to as "fiscal 2024 specified farmland in an urbanization promotion area"), farmland in an urbanization promotion area set forth in Article 18, paragraph (6), item (iii) of the Supplementary Provisions as so replaced that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal 2025 (hereinafter in this paragraph referred to as "fiscal 2025 specified farmland in an urbanization promotion area"), or farmland in an urbanization promotion area set forth in Article 18, paragraph (6), item (iv) of the Supplementary Provisions as so replaced that falls under specified farmland in an urbanization promotion area on the assessment date for fiscal 2026 (hereinafter in this paragraph referred to as "fiscal 2026 specified farmland in an urbanization promotion area"), those whose similar land fell under farmland other than specified farmland in an urbanization promotion area on the assessment date for fiscal 2023 in the case of fiscal 2024 specified farmland in an urbanization promotion area, for fiscal 2024 in the case of fiscal 2025 specified farmland in an urbanization promotion area, and for fiscal 2025 in the case of fiscal 2026 specified farmland in an urbanization promotion area (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), with regard to city planning tax for fiscal 2024 in the case of fiscal 2024 specified farmland in an urbanization promotion area, for fiscal 2025 in the case of fiscal 2025 specified farmland in an urbanization promotion area, and for fiscal 2026 in the case of fiscal 2026 specified farmland in an urbanization promotion area, Article 17 of the Supplementary Provisions and paragraphs (1) through (3) apply by deeming that similar land to have been specified farmland in an urbanization promotion area on the assessment date for the previous fiscal year.
<sup>machine translation, not official</sup>

**第六項**  令和六年度から令和八年度までの各年度分の都市計画税に限り、前年度軽減適用市街化区域農地のうち、当該各年度の前年度分の都市計画税について第一項及び第二項の規定（当該年度が令和六年度である場合には、令和六年改正前の地方税法附則第二十七条の二第一項から第四項までの規定）の適用を受けないものについては、当該前年度軽減適用市街化区域農地又は当該前年度軽減適用市街化区域農地の類似土地が市街化区域設定年度から当該各年度の前年度までの各年度に係る賦課期日においてそれぞれ軽減適用外市街化区域農地であつたものとみなして、附則第十七条及び第一項から第三項までの規定を適用する。
<sup>suppl-3251-226/art-27-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-6</sup>
Solely for city planning tax for each fiscal year from fiscal 2024 through fiscal 2026, with regard to farmland in an urbanization promotion area reduced in the previous fiscal year that is not subject to the provisions of paragraphs (1) and (2) for city planning tax for the previous fiscal year of each such fiscal year (where that fiscal year is fiscal 2024, the provisions of Article 27-2, paragraphs (1) through (4) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment), Article 17 of the Supplementary Provisions and paragraphs (1) through (3) apply by deeming that farmland in an urbanization promotion area reduced in the previous fiscal year, or similar land of that farmland, to have been farmland in an urbanization promotion area outside the reduction on the assessment date for each fiscal year from the urbanization promotion area designation year through the previous fiscal year of each such fiscal year.
<sup>machine translation, not official</sup>

### 第二十七条の三  〔削除 / repealed〕
<sup>suppl-3251-226/art-27-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-3</sup>

**第一項**  削除
<sup>suppl-3251-226/art-27-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-3/par-1</sup>

### 第二十七条の四（商業地等に対して課する令和六年度から令和八年度までの各年度分の都市計画税の減額） — Reduction of City Planning Tax for Each Fiscal Year from Fiscal 2024 through Fiscal 2026 Imposed on Commercial Land, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-27-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4</sup>

**第一項**  市町村は、令和六年度から令和八年度までの各年度分の都市計画税に限り、商業地等に係る当該年度分の都市計画税額（当該商業地等が当該年度分の都市計画税について附則第二十五条の規定の適用を受ける商業地等であるときは、当該年度の宅地等調整都市計画税額、商業地等据置都市計画税額又は商業地等調整都市計画税額とする。以下この条において同じ。）が、当該商業地等に係る当該年度分の都市計画税の課税標準となるべき価格に十分の六以上十分の七未満の範囲内において当該市町村の条例で定める割合を乗じて得た額（当該商業地等が当該年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける商業地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該商業地等に係る当該年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額を超える場合には、その超えることとなる額に相当する額を、当該商業地等に係る都市計画税額から減額することができる。
<sup>suppl-3251-226/art-27-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4/par-1</sup>
A municipality may, solely for city planning tax for each fiscal year from fiscal 2024 through fiscal 2026, where the amount of city planning tax for that fiscal year on commercial land, etc. (where that commercial land, etc. is commercial land, etc. to which Article 25 of the Supplementary Provisions applies for city planning tax for that fiscal year, the adjusted city planning tax on building land, etc., the frozen city planning tax amount for commercial land, etc. or the adjusted city planning tax amount for commercial land, etc. for that fiscal year; the same applies hereinafter in this Article) exceeds the amount of city planning tax that would result if the amount obtained by multiplying the price that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc. by a rate of six-tenths or more and less than seven-tenths specified by the Municipal Ordinance of that municipality (where that commercial land, etc. is commercial land, etc. to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions) were taken as the amount that is to be the tax base of city planning tax for that fiscal year on that commercial land, etc., reduce the amount equivalent to the excess from the city planning tax amount on that commercial land, etc.
<sup>machine translation, not official</sup>

### 第二十七条の四の二（住宅用地等に対して課する令和六年度から令和八年度までの各年度分の都市計画税の減額） — Reduction of City Planning Tax for Each Fiscal Year from Fiscal 2024 through Fiscal 2026 Imposed on Residential and Other Land
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-27-4-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2</sup>

**第一項**  市町村は、令和六年度から令和八年度までの各年度分の都市計画税に限り、当該市町村の区域（当該市町村の条例で定める区域を除く。）において、当該区域に所在する住宅用地等（住宅用地、商業地等及び市街化区域農地（附則第十九条の三第三項の規定により読み替えて適用される同条第一項ただし書の適用を受ける市街化区域農地を除く。）をいう。以下この項において同じ。）に係る当該年度分の都市計画税額（当該住宅用地等が当該年度分の都市計画税について附則第二十五条又は第二十七条の二の規定の適用を受ける住宅用地等であるときは、当該年度分の宅地等調整都市計画税額、商業地等据置都市計画税額、商業地等調整都市計画税額又は市街化区域農地調整都市計画税額とする。以下この項において同じ。）が、次の各号に掲げる年度の区分に応じ、当該各号に定める額を超える場合には、その超えることとなる額に相当する額を、当該住宅用地等に係る当該年度分の都市計画税額から減額することができる。
<sup>suppl-3251-226/art-27-4-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1</sup>
A municipality may, solely for city planning tax for each fiscal year from fiscal 2024 through fiscal 2026, in the area of the municipality (excluding the area specified by the Municipal Ordinance of that municipality), where the amount of city planning tax for that fiscal year on residential and other land located in that area (meaning residential land, commercial land, etc. and farmland in an urbanization promotion area (excluding farmland in an urbanization promotion area to which, as applied with terms replaced pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions, the proviso to paragraph (1) of that Article applies); the same applies hereinafter in this paragraph) (where that residential and other land is residential and other land to which Article 25 or Article 27-2 of the Supplementary Provisions applies for city planning tax for that fiscal year, the adjusted city planning tax on building land, etc., the frozen city planning tax amount for commercial land, etc., the adjusted city planning tax amount for commercial land, etc. or the adjusted city planning tax on farmland in an urbanization promotion area for that fiscal year; the same applies hereinafter in this paragraph) exceeds the amount specified in each of the following items according to the classification of fiscal years set forth in that item, reduce the amount equivalent to the excess from the city planning tax amount for that fiscal year on that residential and other land.
<sup>machine translation, not official</sup>

  **一**  令和六年度　次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-27-4-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-1</sup>
  Fiscal 2024: the amount specified respectively below according to the following classifications of residential and other land
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる住宅用地等以外の住宅用地等　当該住宅用地等の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額に、百分の百十以上の割合であつて住宅用地、商業地等及び市街化区域農地の区分ごとに当該市町村の条例で定めるもの（以下この項において「負担上限割合」という。）を乗じて得た額（当該住宅用地等が当該年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和六年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額
    <sup>suppl-3251-226/art-27-4-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-1/sub-1</sup>
    Residential and other land other than the residential and other land set forth in (b): the amount of city planning tax that would result if the amount obtained by multiplying the tax base of the previous fiscal year's city planning tax pertaining to the city planning tax for that fiscal year on that residential and other land by a ratio of 110 percent or more that is specified by the Municipal Ordinance of that municipality for each classification of residential land, commercial land, etc. and farmland in an urbanization promotion area (hereinafter in this paragraph referred to as the "burden ceiling ratio") (where that residential and other land is residential and other land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions) were taken as the amount that is to be the tax base of city planning tax for fiscal 2024 on that residential and other land;
    <sup>machine translation, not official</sup>

    **ロ**  令和五年度分の都市計画税について、令和六年改正前の地方税法附則第二十七条の四又は第二十七条の四の二第一項第三号イ若しくはロの規定の適用があつた住宅用地等　当該住宅用地等に係る令和五年度分の都市計画税に係るこれらの規定に規定する都市計画税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和六年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和六年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額
    <sup>suppl-3251-226/art-27-4-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-1/sub-2</sup>
    Residential and other land to which Article 27-4 or Article 27-4-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for city planning tax for fiscal 2023: the amount of city planning tax that would result if the amount obtained by multiplying the amount that is to be the tax base of city planning tax prescribed in those provisions for city planning tax for fiscal 2023 on that residential and other land (where that residential and other land is residential and other land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applies for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) by the burden ceiling ratio (where that residential and other land is residential and other land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applies for fixed assets tax for fiscal 2024, the amount obtained by multiplying that amount by the rates prescribed in those provisions) were taken as the amount that is to be the tax base of city planning tax for fiscal 2024 on that residential and other land;
    <sup>machine translation, not official</sup>

  **二**  令和七年度　次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-27-4-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-2</sup>
  Fiscal 2025: the amount specified respectively below according to the following classifications of residential and other land
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる住宅用地等以外の住宅用地等　当該住宅用地等の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額に、負担上限割合を乗じて得た額（当該住宅用地等が当該年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和七年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額
    <sup>suppl-3251-226/art-27-4-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-2/sub-1</sup>
    Residential and other land other than the residential and other land set forth in (b): the amount of city planning tax that would result if the amount obtained by multiplying the tax base of the previous fiscal year's city planning tax pertaining to the city planning tax for that fiscal year on that residential and other land by the burden ceiling ratio (where that residential and other land is residential and other land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applies for fixed assets tax for that fiscal year, the amount obtained by multiplying that amount by the rates prescribed in those provisions) were taken as the amount that is to be the tax base of city planning tax for fiscal 2025 on that residential and other land;
    <sup>machine translation, not official</sup>

    **ロ**  令和六年度分の都市計画税について、前号イ又はロの規定の適用があつた住宅用地等　当該住宅用地等に係る令和六年度分の都市計画税に係る同号イ又はロに規定する都市計画税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和七年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和七年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額
    <sup>suppl-3251-226/art-27-4-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-2/sub-2</sup>
    Residential and other land to which the provisions of (a) or (b) of the preceding item applied for city planning tax for fiscal 2024: the amount of city planning tax that would result if the amount obtained by multiplying the amount that is to be the tax base of city planning tax prescribed in (a) or (b) of that item for city planning tax for fiscal 2024 on that residential and other land (where that residential and other land is residential and other land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applies for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) by the burden ceiling ratio (where that residential and other land is residential and other land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applies for fixed assets tax for fiscal 2025, the amount obtained by multiplying that amount by the rates prescribed in those provisions) were taken as the amount that is to be the tax base of city planning tax for fiscal 2025 on that residential and other land;
    <sup>machine translation, not official</sup>

  **三**  令和八年度　次に掲げる住宅用地等の区分に応じ、それぞれ次に定める額
  <sup>suppl-3251-226/art-27-4-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-3</sup>
  Fiscal 2026: the amount specified respectively below according to the following classifications of residential and other land
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる住宅用地等以外の住宅用地等　当該住宅用地等の当該年度分の都市計画税に係る前年度分の都市計画税の課税標準額に、負担上限割合を乗じて得た額（当該住宅用地等が令和八年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和八年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額
    <sup>suppl-3251-226/art-27-4-2/par-1/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-3/sub-1</sup>
    Residential and other land other than the residential and other land set forth in (b): the amount of city planning tax that would result if the amount obtained by multiplying the tax base of the previous fiscal year's city planning tax pertaining to the city planning tax for that fiscal year on that residential and other land by the burden ceiling ratio (where that residential and other land is residential and other land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for fiscal 2026, the amount obtained by multiplying that amount by the rates prescribed in those provisions) were taken as the amount that is to be the tax base of city planning tax for fiscal 2026 on that residential and other land;
    <sup>machine translation, not official</sup>

    **ロ**  令和七年度分の都市計画税について、前号イ又はロの規定の適用があつた住宅用地等　当該住宅用地等に係る令和七年度分の都市計画税に係る同号イ又はロに規定する都市計画税の課税標準となるべき額（当該住宅用地等が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額をこれらの規定に定める率で除して得た額）に、負担上限割合を乗じて得た額（当該住宅用地等が令和八年度分の固定資産税について第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける住宅用地等であるときは、当該額にこれらの規定に定める率を乗じて得た額）を当該住宅用地等に係る令和八年度分の都市計画税の課税標準となるべき額とした場合における都市計画税額
    <sup>suppl-3251-226/art-27-4-2/par-1/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-3/sub-2</sup>
    Residential and other land to which the provisions of (a) or (b) of the preceding item applied for city planning tax for fiscal 2025: the amount of city planning tax that would result if the amount obtained by multiplying the amount that is to be the tax base of city planning tax prescribed in (a) or (b) of that item for city planning tax for fiscal 2025 on that residential and other land (where that residential and other land is residential and other land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applies for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions) by the burden ceiling ratio (where that residential and other land is residential and other land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions applies for fixed assets tax for fiscal 2026, the amount obtained by multiplying that amount by the rates prescribed in those provisions) were taken as the amount that is to be the tax base of city planning tax for fiscal 2026 on that residential and other land.
    <sup>machine translation, not official</sup>

**第二項**  附則第十八条第六項、第二十五条の三及び第二十七条の二第四項から第六項までの規定は、前項の前年度分の都市計画税の課税標準額について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
附則第十八条第六項	第一項及び第四項	附則第二十七条の四の二第一項
前年度分の固定資産税	前年度分の都市計画税
宅地等の区分	住宅用地等（附則第二十七条の四の二第一項に規定する住宅用地等をいう。以下この項において同じ。）の区分
附則第十八条第六項各号	宅地等	住宅用地等
附則第十八条第六項第二号イ	同年度の比準課税標準額	同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和五年度分の都市計画税について令和六年改正前の地方税法附則第二十七条の四又は第二十七条の四の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の都市計画税に係るこれらの規定に規定する都市計画税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和六年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和六年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額
附則第十八条第六項第三号イ	同年度の比準課税標準額	同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和六年度分の都市計画税について附則第二十七条の四の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の都市計画税に係るこれらの規定に規定する都市計画税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和七年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和七年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額
附則第十八条第六項第四号	同年度の比準課税標準額	同年度分の固定資産税の課税標準となるべき価格に、当該住宅用地等の類似土地の前年度課税標準額（当該類似土地が令和七年度分の都市計画税について附則第二十七条の四の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の都市計画税に係るこれらの規定に規定する都市計画税の課税標準となるべき額（当該類似土地が同年度分の固定資産税について令和八年改正前の地方税法第三百四十九条の三（第十八項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは、当該額をこれらの規定に定める率で除して得た額））を当該類似土地の令和八年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額
附則第二十五条の三第二項第一号ロ	なるべき額	なるべき額（当該特定用途宅地等が令和五年度分の都市計画税について令和六年改正前の地方税法附則第二十七条の四又は第二十七条の四の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の都市計画税に係るこれらの規定に規定する都市計画税の課税標準となるべき額）
附則第二十五条の三第二項第二号ロ	なるべき額	なるべき額（当該特定用途宅地等が令和六年度分の都市計画税について附則第二十七条の四の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の都市計画税に係るこれらの規定に規定する都市計画税の課税標準となるべき額）
附則第二十五条の三第二項第三号ロ	なるべき額	なるべき額（当該特定用途宅地等が令和七年度分の都市計画税について附則第二十七条の四の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の都市計画税に係るこれらの規定に規定する都市計画税の課税標準となるべき額）
附則第二十五条の三第三項	附則第二十五条第六項において読み替えられた附則第十八条第六項第二号	附則第十八条第六項第二号
附則第十七条第七号に規定する比準課税標準額は、同号の規定	同条第六項第二号イ及び第三号イに掲げる額並びに同項第四号に定める額は、これらの規定
附則第二十五条の三第四項第一号ロ	なるべき額	なるべき額（当該令和五年度類似特定用途宅地等が令和五年度分の都市計画税について令和六年改正前の地方税法附則第二十七条の四又は第二十七条の四の二第一項第三号イ若しくはロの規定の適用を受ける土地である場合には、同年度分の都市計画税に係るこれらの規定に規定する都市計画税の課税標準となるべき額）
附則第二十五条の三第四項第二号ロ	なるべき額	なるべき額（当該令和六年度類似特定用途宅地等が令和六年度分の都市計画税について附則第二十七条の四の二第一項第一号イ又はロの規定の適用を受ける土地である場合には、同年度分の都市計画税に係るこれらの規定に規定する都市計画税の課税標準となるべき額）
附則第二十五条の三第四項第三号ロ	なるべき額	なるべき額（当該令和七年度類似特定用途宅地等が令和七年度分の都市計画税について附則第二十七条の四の二第一項第二号イ又はロの規定の適用を受ける土地である場合には、同年度分の都市計画税に係るこれらの規定に規定する都市計画税の課税標準となるべき額）
附則第二十七条の二第四項	前項の規定により読み替えられた附則第十八条第六項第一号	附則第十八条第六項第一号
前三項	第十八条第六項
附則第二十七条の二第五項	第三項の規定により読み替えられた附則第十八条第六項第二号	附則第十八条第六項第二号
附則第二十七条の二第五項及び第六項	第一項から第三項まで	第十八条第六項
<sup>suppl-3251-226/art-27-4-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-2</sup>
The provisions of Article 18, paragraph (6), Article 25-3 and Article 27-2, paragraphs (4) through (6) of the Supplementary Provisions apply mutatis mutandis to the tax base of the previous fiscal year's city planning tax under the preceding paragraph. In this case, the phrases set forth in the middle column of the following table that appear in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the phrases set forth in the corresponding right-hand column of the same table.
Article 18, paragraph (6) of the Supplementary Provisions	paragraphs (1) and (4)	Article 27-4-2, paragraph (1) of the Supplementary Provisions
previous fiscal year's fixed assets tax	previous fiscal year's city planning tax
categories of building land, etc.	categories of residential and other land (meaning the residential and other land prescribed in Article 27-4-2, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph)
each item of Article 18, paragraph (6) of the Supplementary Provisions	building land, etc.	residential and other land
Article 18, paragraph (6), item (ii), (a) of the Supplementary Provisions	the comparison-based tax base of that building land, etc. for that fiscal year	the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for that fiscal year of that residential and other land by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 27-4 or Article 27-4-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for city planning tax for fiscal 2023, the amount that is to be the tax base of city planning tax prescribed in those provisions for city planning tax for the same fiscal year (where that similar land is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2024 on that similar land
Article 18, paragraph (6), item (iii), (a) of the Supplementary Provisions	the comparison-based tax base of that building land, etc. for that fiscal year	the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for that fiscal year of that residential and other land by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 27-4-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for city planning tax for fiscal 2024, the amount that is to be the tax base of city planning tax prescribed in those provisions for city planning tax for the same fiscal year (where that similar land is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2025 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2025 on that similar land
Article 18, paragraph (6), item (iv) of the Supplementary Provisions	the comparison-based tax base of that building land, etc. for that fiscal year	the amount obtained by multiplying the price that is to be the tax base of fixed assets tax for that fiscal year of that residential and other land by the figure obtained by dividing the prior-year tax base of the similar land of that residential and other land (where that similar land is land to which Article 27-4-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for city planning tax for fiscal 2025, the amount that is to be the tax base of city planning tax prescribed in those provisions for city planning tax for the same fiscal year (where that similar land is land to which Article 349-3 (excluding paragraph (18)) or Articles 15 through 15-3 of the Supplementary Provisions of the Local Tax Act Before the 2026 Amendment applied for fixed assets tax for the same fiscal year, the amount obtained by dividing that amount by the rates prescribed in those provisions)) by the price that is to be the tax base of fixed assets tax for fiscal 2026 on that similar land
Article 25-3, paragraph (2), item (i), (b) of the Supplementary Provisions	the amount that is to be the tax base of city planning tax for fiscal 2023 prescribed in that Article on that specified-use building land, etc.	the amount that is to be the tax base of city planning tax for fiscal 2023 prescribed in that Article on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 27-4 or Article 27-4-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for city planning tax for fiscal 2023, the amount that is to be the tax base of city planning tax prescribed in those provisions for city planning tax for the same fiscal year)
Article 25-3, paragraph (2), item (ii), (b) of the Supplementary Provisions	the amount that is to be the tax base of city planning tax for fiscal 2024 prescribed in that Article on that specified-use building land, etc.	the amount that is to be the tax base of city planning tax for fiscal 2024 prescribed in that Article on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 27-4-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for city planning tax for fiscal 2024, the amount that is to be the tax base of city planning tax prescribed in those provisions for city planning tax for the same fiscal year)
Article 25-3, paragraph (2), item (iii), (b) of the Supplementary Provisions	the amount that is to be the tax base of city planning tax for fiscal 2025 prescribed in that Article on that specified-use building land, etc.	the amount that is to be the tax base of city planning tax for fiscal 2025 prescribed in that Article on that specified-use building land, etc. (where that specified-use building land, etc. is land to which Article 27-4-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for city planning tax for fiscal 2025, the amount that is to be the tax base of city planning tax prescribed in those provisions for city planning tax for the same fiscal year)
Article 25-3, paragraph (3) of the Supplementary Provisions	Article 18, paragraph (6), item (ii) of the Supplementary Provisions as replaced pursuant to Article 25, paragraph (6) of the Supplementary Provisions	Article 18, paragraph (6), item (ii) of the Supplementary Provisions
the comparison-based tax base prescribed in Article 17, item (vii) of the Supplementary Provisions is, notwithstanding that item	the amounts set forth in Article 18, paragraph (6), item (ii), (a) and item (iii), (a) of the Supplementary Provisions and the amount specified in item (iv) of that paragraph are, notwithstanding those provisions
Article 25-3, paragraph (4), item (i), (b) of the Supplementary Provisions	the amount that is to be the tax base	the amount that is to be the tax base (where that fiscal 2023 similar specified-use building land, etc. is land to which Article 27-4 or Article 27-4-2, paragraph (1), item (iii), (a) or (b) of the Supplementary Provisions of the Local Tax Act Before the 2024 Amendment applied for city planning tax for fiscal 2023, the amount that is to be the tax base of city planning tax prescribed in those provisions for city planning tax for the same fiscal year)
Article 25-3, paragraph (4), item (ii), (b) of the Supplementary Provisions	the amount that is to be the tax base	the amount that is to be the tax base (where that fiscal 2024 similar specified-use building land, etc. is land to which Article 27-4-2, paragraph (1), item (i), (a) or (b) of the Supplementary Provisions applied for city planning tax for fiscal 2024, the amount that is to be the tax base of city planning tax prescribed in those provisions for city planning tax for the same fiscal year)
Article 25-3, paragraph (4), item (iii), (b) of the Supplementary Provisions	the amount that is to be the tax base	the amount that is to be the tax base (where that fiscal 2025 similar specified-use building land, etc. is land to which Article 27-4-2, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions applied for city planning tax for fiscal 2025, the amount that is to be the tax base of city planning tax prescribed in those provisions for city planning tax for the same fiscal year)
Article 27-2, paragraph (4) of the Supplementary Provisions	Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions as replaced pursuant to the preceding paragraph	Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions
the preceding three paragraphs	Article 18, paragraph (6)
Article 27-2, paragraph (5) of the Supplementary Provisions	Article 18, paragraph (6), item (ii) of the Supplementary Provisions as replaced pursuant to paragraph (3)	Article 18, paragraph (6), item (ii) of the Supplementary Provisions
Article 27-2, paragraphs (5) and (6) of the Supplementary Provisions	paragraphs (1) through (3)	Article 18, paragraph (6)
<sup>machine translation, not official</sup>

### 第二十七条の五（固定資産税の課税明細書の記載事項の特例） — Special Provisions on Matters to Be Stated in the Tax Details Statement for Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-27-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5</sup>

**第一項**  附則第十八条、第十九条第一項又は第十九条の四の規定の適用を受ける土地に係る令和六年度から令和八年度までの各年度分の固定資産税に限り、市町村は、第三百六十四条第四項又は附則第十五条の四の規定にかかわらず、第三百六十四条第三項第一号に定める事項のほか、総務省令で定めるところにより、当該土地の当該年度の前年度分の固定資産税の課税標準額（附則第十八条、第十九条第一項又は第十九条の四の規定により当該土地の宅地等調整固定資産税額、商業地等据置固定資産税額、商業地等調整固定資産税額、農地調整固定資産税額又は市街化区域農地調整固定資産税額を算定する場合に用いられた前年度分の固定資産税の課税標準額をいう。）及び次の各号に掲げる土地の区分に応じ、当該各号に定める額を課税明細書に記載しなければならない。
<sup>suppl-3251-226/art-27-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5/par-1</sup>
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, a municipality must, notwithstanding Article 364, paragraph (4) or Article 15-4 of the Supplementary Provisions, in addition to the matters specified in Article 364, paragraph (3), item (i), state in the tax details statement, pursuant to the provisions of Order of the Ministry of Internal Affairs and Communications, the tax base of the previous fiscal year's fixed assets tax on that land for that fiscal year (meaning the tax base of the previous fiscal year's fixed assets tax used in calculating the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for commercial land, etc., the adjusted fixed assets tax amount for farmland or the adjusted fixed assets tax on farmland in an urbanization promotion area of that land pursuant to Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions) and the amount specified in each of the following items according to the classification of land set forth in that item.
<sup>machine translation, not official</sup>

  **一**  調整対象宅地等　次条第一項第一号に定める額
  <sup>suppl-3251-226/art-27-5/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5/par-1/item-1</sup>
  Building land, etc. subject to adjustment: the amount specified in paragraph (1), item (i) of the following Article;
  <sup>machine translation, not official</sup>

  **二**  調整対象農地　次条第一項第二号に定める額
  <sup>suppl-3251-226/art-27-5/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5/par-1/item-2</sup>
  Farmland subject to adjustment: the amount specified in paragraph (1), item (ii) of the following Article;
  <sup>machine translation, not official</sup>

  **三**  調整対象市街化区域農地　次条第一項第三号に定める額
  <sup>suppl-3251-226/art-27-5/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5/par-1/item-3</sup>
  Farmland in an urbanization promotion area subject to adjustment: the amount specified in paragraph (1), item (iii) of the following Article.
  <sup>machine translation, not official</sup>

**第二項**  附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四の規定の適用を受ける市街化区域農地を除く。）に係る各年度分の固定資産税に限り、市町村は、第三百六十四条第四項又は附則第十五条の四の規定にかかわらず、第三百六十四条第三項第一号に定める事項のほか、当該市街化区域農地に係る附則第十九条の三第一項（同条第三項において準用する場合を含む。）に規定するその年度分の課税標準となるべき額を課税明細書に記載しなければならない。
<sup>suppl-3251-226/art-27-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5/par-2</sup>
Solely for fixed assets tax for each fiscal year imposed on farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies), a municipality must, notwithstanding Article 364, paragraph (4) or Article 15-4 of the Supplementary Provisions, in addition to the matters specified in Article 364, paragraph (3), item (i), state in the tax details statement the amount that is to be the tax base for that fiscal year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article) on that farmland in an urbanization promotion area.
<sup>machine translation, not official</sup>

**第三項**  附則第二十一条の規定の適用を受ける商業地等に係る令和六年度から令和八年度までの各年度分の固定資産税に限り、市町村は、第三百六十四条第三項第一号若しくは第四項、附則第十五条の四又は第一項に定める事項のほか、附則第二十一条の規定により減額する税額を固定資産税の課税明細書に記載しなければならない。
<sup>suppl-3251-226/art-27-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5/par-3</sup>
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on commercial land, etc. to which Article 21 of the Supplementary Provisions applies, a municipality must, in addition to the matters specified in Article 364, paragraph (3), item (i) or paragraph (4), Article 15-4 of the Supplementary Provisions or paragraph (1) of this Article, state the amount of tax to be reduced pursuant to Article 21 of the Supplementary Provisions in the tax details statement for fixed assets tax.
<sup>machine translation, not official</sup>

**第四項**  附則第二十一条の二の規定の適用を受ける住宅用地等（同条に規定する住宅用地等をいう。）に係る令和六年度から令和八年度までの各年度分の固定資産税に限り、市町村は、第三百六十四条第三項第一号若しくは第四項、附則第十五条の四又は第一項に定める事項のほか、附則第二十一条の二の規定により減額する税額を固定資産税の課税明細書に記載しなければならない。
<sup>suppl-3251-226/art-27-5/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5/par-4</sup>
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on residential and other land to which Article 21-2 of the Supplementary Provisions applies (meaning the residential and other land prescribed in that Article), a municipality must, in addition to the matters specified in Article 364, paragraph (3), item (i) or paragraph (4), Article 15-4 of the Supplementary Provisions or paragraph (1) of this Article, state the amount of tax to be reduced pursuant to Article 21-2 of the Supplementary Provisions in the tax details statement for fixed assets tax.
<sup>machine translation, not official</sup>

### 第二十八条（土地課税台帳等の登録事項等の特例） — Special Provisions on Matters to Be Registered in Land Tax Ledgers, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-28 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28</sup>

**第一項**  附則第十八条、第十九条第一項又は第十九条の四の規定の適用を受ける土地に係る令和六年度から令和八年度までの各年度分の固定資産税に限り、市町村長は、第三百八十一条及び附則第十五条の五に定めるもののほか、次の各号に掲げる土地の区分に応じ、当該各号に定める額を土地課税台帳等に登録するほか、当該土地が当該年度において新たに固定資産税を課されることとなる場合又は当該年度に係る賦課期日において当該土地につき地目の変換等がある場合には、当該年度においては、当該土地の比準課税標準額（当該土地に係る比準課税標準額が二以上ある場合には、これらの合算額）を土地課税台帳等に登録しなければならない。
<sup>suppl-3251-226/art-28/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1</sup>
Solely for fixed assets tax for each fiscal year from fiscal 2024 through fiscal 2026 imposed on land to which Article 18, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions applies, the mayor of the municipality must, in addition to what is prescribed in Article 381 and Article 15-5 of the Supplementary Provisions, register in the land tax ledgers, etc. the amount specified in each of the following items according to the classification of land set forth in that item, and, where fixed assets tax is to be newly imposed on that land in that fiscal year or where there is a change of land category, etc. of that land on the assessment date for that fiscal year, register the comparison-based tax base of that land (where there are two or more comparison-based tax bases for that land, the total of them) in the land tax ledgers, etc. in that fiscal year.
<sup>machine translation, not official</sup>

  **一**  調整対象宅地等　当該調整対象宅地等に係る当該年度分の宅地等調整固定資産税額、商業地等据置固定資産税額又は商業地等調整固定資産税額の算定の基礎となる課税標準となるべき額
  <sup>suppl-3251-226/art-28/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1/item-1</sup>
  Building land, etc. subject to adjustment: the amount that is to be the tax base serving as the basis for calculating the adjusted fixed assets tax amount for building land, etc., the frozen fixed assets tax amount for commercial land, etc. or the adjusted fixed assets tax amount for commercial land, etc. for that fiscal year on that building land, etc. subject to adjustment;
  <sup>machine translation, not official</sup>

  **二**  調整対象農地　当該調整対象農地に係る当該年度分の農地調整固定資産税額の算定の基礎となる課税標準となるべき額
  <sup>suppl-3251-226/art-28/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1/item-2</sup>
  Farmland subject to adjustment: the amount that is to be the tax base serving as the basis for calculating the adjusted fixed assets tax amount for farmland for that fiscal year on that farmland subject to adjustment;
  <sup>machine translation, not official</sup>

  **三**  調整対象市街化区域農地　当該調整対象市街化区域農地に係る当該年度分の市街化区域農地調整固定資産税額の算定の基礎となる課税標準となるべき額
  <sup>suppl-3251-226/art-28/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1/item-3</sup>
  Farmland in an urbanization promotion area subject to adjustment: the amount that is to be the tax base serving as the basis for calculating the adjusted fixed assets tax on farmland in an urbanization promotion area for that fiscal year on that farmland in an urbanization promotion area subject to adjustment.
  <sup>machine translation, not official</sup>

**第二項**  前項の場合において、次の各号に掲げる宅地等に係る固定資産税については、市町村長は、同項第一号に定める額に代えて、次の各号に掲げる宅地等の区分に応じ当該各号に定める合算額を土地課税台帳等に登録するものとする。
<sup>suppl-3251-226/art-28/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-2</sup>
In the case referred to in the preceding paragraph, for fixed assets tax on the building land, etc. set forth in each of the following items, the mayor of the municipality is to register in the land tax ledgers, etc., in place of the amount specified in item (i) of that paragraph, the total amount specified in each of the following items according to the classification of building land, etc. set forth in that item.
<sup>machine translation, not official</sup>

  **一**  調整対象宅地等である小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分（以下この項において「調整部分」という。）及び調整部分以外の部分（以下この項において「非調整部分」という。）を併せ有する宅地等　当該年度分の当該宅地等の調整部分に係る前項第一号に定める額（二以上の調整部分を有する宅地等にあつては、当該調整部分に係る同号に定める額を合算した額）及び当該年度分の当該宅地等の非調整部分に係る固定資産税の課税標準額の合算額
  <sup>suppl-3251-226/art-28/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-2/item-1</sup>
  Building land, etc. that has both the part of building land, etc. subject to adjustment that is small-scale residential land, the part that is general residential land or the part that is non-residential building land, etc. (hereinafter in this paragraph referred to as the "adjusted part") and a part other than the adjusted part (hereinafter in this paragraph referred to as the "non-adjusted part"): the total of the amount specified in item (i) of the preceding paragraph for the adjusted part of that building land, etc. for that fiscal year (for building land, etc. having two or more adjusted parts, the total of the amounts specified in that item for those adjusted parts) and the tax base of fixed assets tax for that fiscal year for the non-adjusted part of that building land, etc.;
  <sup>machine translation, not official</sup>

  **二**  二以上の調整部分を有する宅地等で非調整部分を有しないもの　当該年度分の当該調整部分に係る前項第一号に定める額の合算額
  <sup>suppl-3251-226/art-28/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-2/item-2</sup>
  Building land, etc. having two or more adjusted parts and no non-adjusted part: the total of the amounts specified in item (i) of the preceding paragraph for those adjusted parts for that fiscal year.
  <sup>machine translation, not official</sup>

**第三項**  附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四の規定の適用を受ける市街化区域農地を除く。）に係る各年度分の固定資産税に限り、市町村長は、第三百八十一条及び附則第十五条の五に定めるもののほか、当該市街化区域農地については、附則第十九条の三第一項（同条第三項において準用する場合を含む。）に規定するその年度分の課税標準となるべき額を土地課税台帳等に登録しなければならない。
<sup>suppl-3251-226/art-28/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-3</sup>
Solely for fixed assets tax for each fiscal year imposed on farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions applies), the mayor of the municipality must, in addition to what is prescribed in Article 381 and Article 15-5 of the Supplementary Provisions, register in the land tax ledgers, etc., for that farmland in an urbanization promotion area, the amount that is to be the tax base for that fiscal year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article).
<sup>machine translation, not official</sup>

**第四項**  令和七年度分又は令和八年度分の固定資産税に限り、市町村長は、土地課税台帳等に登録された土地のうち当該年度分の固定資産税について附則第十七条の二第一項の規定の適用を受けるものについては、土地課税台帳等にその旨を明らかにする表示をしなければならない。
<sup>suppl-3251-226/art-28/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-4</sup>
Solely for fixed assets tax for fiscal 2025 or fiscal 2026, the mayor of the municipality must, for land registered in the land tax ledgers, etc. to which Article 17-2, paragraph (1) of the Supplementary Provisions applies for fixed assets tax for that fiscal year, make an indication in the land tax ledgers, etc. that makes this clear.
<sup>machine translation, not official</sup>

### 第二十九条（市街化区域農地に対して課する固定資産税及び都市計画税の額の算定方法の通知） — Notice of the Method of Calculating the Amount of Fixed Assets Tax and City Planning Tax Imposed on Farmland in an Urbanization Promotion Area
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-29 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29</sup>

**第一項**  市街化区域農地について新たに附則第十九条の三及び第二十七条の規定が適用されることとなる年度分の固定資産税及び都市計画税に限り、市町村長は、第三百六十四条第九項の規定により納税者に納税通知書を交付する場合においては、市街化区域農地に対して課する固定資産税及び都市計画税の額の算定方法の概要を記載した文書を併せて送付するものとする。
<sup>suppl-3251-226/art-29/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29/par-1</sup>
Solely for fixed assets tax and city planning tax for the fiscal year for which Article 19-3 and Article 27 of the Supplementary Provisions newly come to apply to farmland in an urbanization promotion area, the mayor of the municipality is, when delivering a tax notice to a taxpayer pursuant to Article 364, paragraph (9), to send together with it a document stating an outline of the method of calculating the amount of fixed assets tax and city planning tax imposed on farmland in an urbanization promotion area.
<sup>machine translation, not official</sup>

### 第二十九条の二（市街化区域農地が市街化区域農地以外の農地となつた場合における固定資産税及び都市計画税の減額） — Reduction of Fixed Assets Tax and City Planning Tax Where Farmland in an Urbanization Promotion Area Becomes Farmland Other Than Farmland in an Urbanization Promotion Area
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-29-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-2</sup>

**第一項**  市町村は、当該年度に係る賦課期日の翌日からその年の末日までの間において附則第十九条の三の規定の適用を受ける市街化区域農地が市街化区域農地以外の農地となつた場合には、当該市街化区域農地に係る固定資産税額又は都市計画税額と当該市街化区域農地について附則第十九条の三、第十九条の四、第二十七条又は第二十七条の二の規定の適用がなかつたものとみなして算定した税額との差額に相当する額を当該市街化区域農地に係る固定資産税額又は都市計画税額からそれぞれ減額するものとする。
<sup>suppl-3251-226/art-29-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-2/par-1</sup>
Where farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies becomes farmland other than farmland in an urbanization promotion area during the period from the day following the assessment date for the relevant fiscal year until the last day of that year, a municipality is to reduce, from the fixed assets tax amount or city planning tax amount on that farmland in an urbanization promotion area, respectively, the amount equivalent to the difference between that fixed assets tax amount or city planning tax amount and the amount of tax calculated on the assumption that Article 19-3, Article 19-4, Article 27 or Article 27-2 of the Supplementary Provisions did not apply to that farmland in an urbanization promotion area.
<sup>machine translation, not official</sup>

### 第二十九条の三（市街化区域農地が市街化区域農地以外の農地となつた場合における固定資産税及び都市計画税の還付等） — Refund, etc. of Fixed Assets Tax and City Planning Tax Where Farmland in an Urbanization Promotion Area Becomes Farmland Other Than Farmland in an Urbanization Promotion Area
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-29-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-3</sup>

**第一項**  市町村長は、前条の規定により固定資産税額又は都市計画税額が減額された場合において、すでに徴収された固定資産税額又は都市計画税額が減額後の固定資産税額又は都市計画税額をこえるときは、それぞれそのこえることとなる額に相当する額を、政令で定めるところにより、還付し、又は還付を受ける者の未納に係る地方団体の徴収金に充当しなければならない。
<sup>suppl-3251-226/art-29-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-3/par-1</sup>
Where the fixed assets tax amount or city planning tax amount has been reduced pursuant to the preceding Article, and the fixed assets tax amount or city planning tax amount already collected exceeds the reduced fixed assets tax amount or city planning tax amount, the mayor of the municipality must, pursuant to Cabinet Order, refund the amount equivalent to the excess in each case, or appropriate it to the local government levies unpaid by the person entitled to the refund.
<sup>machine translation, not official</sup>

### 第二十九条の四（市街化区域農地に対して課する固定資産税及び都市計画税の徴収猶予） — Deferral of Collection of Fixed Assets Tax and City Planning Tax Imposed on Farmland in an Urbanization Promotion Area
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-29-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-4</sup>

**第一項**  市町村長は、農地法第二十条第一項に規定する借賃等（以下この項において「借賃等」という。）を支払うこととなつている農地（政令で定めるものを除く。）である市街化区域農地で附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定の適用を受けるものにつき同条又は附則第十九条の四の規定により算定した固定資産税額と附則第二十七条又は第二十七条の二の規定により算定した都市計画税額との合算額が当該市街化区域農地の借賃等の額を超える場合において必要があると認めるときは、当該借賃等の額を超えることとなる金額を限度として、当該固定資産税又は都市計画税の納税者の申請に基づき、総務省令で定める一定の期間を限り、その徴収を猶予することができる。
<sup>suppl-3251-226/art-29-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-4/par-1</sup>
Where, for farmland in an urbanization promotion area that is farmland (excluding that specified by Cabinet Order) for which rent, etc. prescribed in Article 20, paragraph (1) of the Cropland Act (hereinafter in this paragraph referred to as "rent, etc.") is to be paid and that is subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article), the total of the fixed assets tax amount calculated pursuant to Article 19-3 or Article 19-4 of the Supplementary Provisions and the city planning tax amount calculated pursuant to Article 27 or Article 27-2 of the Supplementary Provisions exceeds the amount of the rent, etc. for that farmland in an urbanization promotion area, the mayor of the municipality may, if the mayor finds it necessary, defer the collection of it, within the limit of the sum that will exceed the amount of that rent, etc., for a fixed period specified by Order of the Ministry of Internal Affairs and Communications, on the application of the taxpayer of that fixed assets tax or city planning tax.
<sup>machine translation, not official</sup>

**第二項**  第十五条の二の二、第十五条の二の三、第十五条の三、第十五条の九第一項（事業の廃止等による徴収の猶予に係る部分に限る。）、第十六条、第十六条の二並びに第十六条の五第一項及び第二項の規定は、市町村長が前項の規定によつて徴収猶予をする場合について準用する。
<sup>suppl-3251-226/art-29-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-4/par-2</sup>
The provisions of Article 15-2-2, Article 15-2-3, Article 15-3, Article 15-9, paragraph (1) (limited to the portion pertaining to deferral of collection due to discontinuation of business, etc.), Article 16, Article 16-2 and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis where the mayor of the municipality defers collection pursuant to the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

### 第二十九条の五（宅地化農地に対して課する固定資産税及び都市計画税の納税義務の免除等） — Exemption from Tax Liability, etc. for Fixed Assets Tax and City Planning Tax Imposed on Farmland Under Conversion to Building Land
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-29-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5</sup>

**第一項**  市町村は、市街化区域設定年度（旧都市計画法第七条第一項に規定する市街化区域及び市街化調整区域に関する都市計画又は都市計画法第七条第一項に規定する区域区分に関する都市計画が当該市町村の区域について定められたことその他の政令で定める事由の生じた日（以下この条において「市街化区域設定日」という。）の属する年の翌年の一月一日（当該市街化区域設定日が一月一日である場合には、同日）を賦課期日とする年度をいう。以下この条において同じ。）分及び市街化区域設定年度の翌年度分の固定資産税及び都市計画税に限り、市街化区域設定年度に係る賦課期日に所在する市街化区域農地で当該市街化区域農地の所有者が市街化区域設定日から市街化区域設定年度の初日の属する年の十二月三十一日までの間に当該市街化区域農地につき同法第二十九条第一項に規定する開発行為の許可（以下この項において「開発許可」という。）の申請その他の計画的な宅地化のための手続で政令で定めるものを開始し、かつ、当該手続が開始されたことにつき市町村長の認定を受けたもの（以下この条において「宅地化農地」という。）に対してその者（その相続人を含む。以下この条において「宅地化農地所有者」という。）に課する固定資産税及び都市計画税については、当該宅地化農地について市街化区域設定日から市街化区域設定年度の翌年度の初日の属する年の十二月三十一日までの間に開発許可その他の政令で定める宅地化のための計画策定等がなされたことにつき市町村長の確認を受けた場合には、市街化区域設定年度分及び市街化区域設定年度の翌年度分（市街化区域設定年度に当該確認を受けたときにあつては、市街化区域設定年度分）の当該宅地化農地に係る固定資産税額又は都市計画税額のそれぞれ十分の九に相当する額に係る地方団体の徴収金に係る納税義務を免除するものとする。
<sup>suppl-3251-226/art-29-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1</sup>
A municipality is to, solely for fixed assets tax and city planning tax for the urbanization promotion area designation year (meaning the fiscal year whose assessment date is January 1 of the year following the year in which falls the date (hereinafter in this Article referred to as the "urbanization promotion area designation date") on which the city planning concerning the urbanization promotion area and urbanization control area prescribed in Article 7, paragraph (1) of the Former City Planning Act or the city planning concerning area classification prescribed in Article 7, paragraph (1) of the City Planning Act was determined for the area of the municipality or any other cause specified by Cabinet Order arose (or the same day, where the urbanization promotion area designation date is January 1); the same applies hereinafter in this Article) and for the fiscal year following the urbanization promotion area designation year, with respect to the fixed assets tax and city planning tax imposed, in respect of farmland in an urbanization promotion area that is located on the assessment date for the urbanization promotion area designation year and for which the owner of that farmland in an urbanization promotion area has, during the period from the urbanization promotion area designation date until December 31 of the year that includes the first day of the urbanization promotion area designation year, commenced, with respect to that farmland in an urbanization promotion area, an application for permission for development activities prescribed in Article 29, paragraph (1) of the City Planning Act (hereinafter in this paragraph referred to as "development permit") or any other procedures for planned conversion to building land specified by Cabinet Order, and for which the commencement of those procedures has been certified by the mayor of the municipality (hereinafter in this Article referred to as "farmland under conversion to building land"), on the owner of that farmland in an urbanization promotion area (including the owner's heir; hereinafter in this Article referred to as the "owner of farmland under conversion to building land"), where confirmation has been received from the mayor of the municipality that, for that farmland under conversion to building land, a development permit or any other formulation of a plan, etc. for conversion to building land specified by Cabinet Order has been made during the period from the urbanization promotion area designation date until December 31 of the year that includes the first day of the fiscal year following the urbanization promotion area designation year, exempt the tax liability for local government levies relating to an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year (or, where that confirmation was received in the urbanization promotion area designation year, for the urbanization promotion area designation year) on that farmland under conversion to building land.
<sup>machine translation, not official</sup>

**第二項**  前項の認定を受けようとする者は、市街化区域設定年度の初日から同年度の翌年度の初日の属する年の一月三十一日までの間にその旨を市町村長に申告しなければならない。ただし、市町村長がやむを得ない理由があると認める場合は、この限りでない。
<sup>suppl-3251-226/art-29-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-2</sup>
A person who wishes to receive the certification referred to in the preceding paragraph must report to that effect to the mayor of the municipality during the period from the first day of the urbanization promotion area designation year until January 31 of the year that includes the first day of the fiscal year following that fiscal year; provided, however, that this does not apply where the mayor of the municipality finds that there are unavoidable reasons.
<sup>machine translation, not official</sup>

**第三項**  市町村は、市街化区域設定年度の翌年度の初日の属する年の十二月三十一日までの間に宅地化農地について第一項に規定する計画策定等がなされないことについて、宅地化農地所有者の申請に基づきやむを得ない理由があると市町村長が認定するときに限り、市街化区域設定年度の翌々年度の初日の属する年の一月一日から同年度の翌年度の初日の属する年の十二月三十一日までの間に当該宅地化農地について計画策定等がなされたことにつき市町村長の確認を受けた場合には、市街化区域設定年度分及び市街化区域設定年度の翌年度分の当該宅地化農地に係る固定資産税額又は都市計画税額のそれぞれ十分の九に相当する額並びに市街化区域設定年度の翌々年度分及び市街化区域設定年度から起算して三年度を経過した年度分（市街化区域設定年度の翌々年度に当該確認を受けたときにあつては、市街化区域設定年度の翌々年度分）の当該宅地化農地に係る固定資産税額又は都市計画税額のそれぞれ三分の二に相当する額（市街化区域設定年度の翌々年度の初日の属する年の一月一日から同年三月三十一日までの間に当該確認を受けたときにあつては、市街化区域設定年度分及び市街化区域設定年度の翌年度分の当該宅地化農地に係る固定資産税額又は都市計画税額のそれぞれ十分の九に相当する額）に係る地方団体の徴収金に係る納税義務を免除するものとする。
<sup>suppl-3251-226/art-29-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-3</sup>
A municipality is to, only where the mayor of the municipality certifies, on the application of the owner of farmland under conversion to building land, that there are unavoidable reasons for the plan, etc. prescribed in paragraph (1) not having been formulated for the farmland under conversion to building land by December 31 of the year that includes the first day of the fiscal year following the urbanization promotion area designation year, where confirmation has been received from the mayor of the municipality that the plan, etc. has been formulated for that farmland under conversion to building land during the period from January 1 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year until December 31 of the year that includes the first day of the fiscal year following that fiscal year, exempt the tax liability for local government levies relating to an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, on that farmland under conversion to building land for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year, and an amount equivalent to two-thirds of the fixed assets tax amount or city planning tax amount, respectively, on that farmland under conversion to building land for the second fiscal year following the urbanization promotion area designation year and the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year (or, where that confirmation was received in the second fiscal year following the urbanization promotion area designation year, for the second fiscal year following the urbanization promotion area designation year only) (or, where that confirmation was received during the period from January 1 through March 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year, an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, on that farmland under conversion to building land for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year).
<sup>machine translation, not official</sup>

**第四項**  前項の認定を受けようとする者は、市街化区域設定年度の翌々年度の初日の属する年の一月三十一日までの間にその旨を市町村長に申請しなければならない。ただし、市町村長がやむを得ない理由があると認める場合は、この限りでない。
<sup>suppl-3251-226/art-29-5/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-4</sup>
A person who wishes to receive the certification referred to in the preceding paragraph must apply to that effect to the mayor of the municipality by January 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year; provided, however, that this does not apply where the mayor of the municipality finds that there are unavoidable reasons.
<sup>machine translation, not official</sup>

**第五項**  第一項の確認を受けようとする宅地化農地所有者は市街化区域設定年度の初日から同年度の翌々年度の初日の属する年の一月三十一日までの間に、第三項の確認を受けようとする宅地化農地所有者は同年一月一日から同日の属する年の翌々年の一月三十一日までの間に、その旨を市町村長に申請しなければならない。ただし、市町村長がやむを得ない理由があると認める場合は、この限りでない。
<sup>suppl-3251-226/art-29-5/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-5</sup>
An owner of farmland under conversion to building land who wishes to receive the confirmation referred to in paragraph (1) must apply to that effect to the mayor of the municipality during the period from the first day of the urbanization promotion area designation year until January 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year, and an owner of farmland under conversion to building land who wishes to receive the confirmation referred to in paragraph (3) must apply to that effect to the mayor of the municipality during the period from January 1 of that year until January 31 of the second year after the year that includes that day; provided, however, that this does not apply where the mayor of the municipality finds that there are unavoidable reasons.
<sup>machine translation, not official</sup>

**第六項**  市町村長は、第一項若しくは第三項の確認をしたとき、又は当該確認をしない旨の決定をしたときは、遅滞なくその旨を当該宅地化農地所有者に通知しなければならない。
<sup>suppl-3251-226/art-29-5/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-6</sup>
When the mayor of the municipality has given the confirmation referred to in paragraph (1) or (3), or has decided not to give that confirmation, the mayor must notify the owner of farmland under conversion to building land to that effect without delay.
<sup>machine translation, not official</sup>

**第七項**  市町村長は、第一項の認定をした場合には、市街化区域設定年度の翌々年度の初日の属する年の三月三十一日までの期間、当該認定に係る宅地化農地に係る市街化区域設定年度分及び市街化区域設定年度の翌年度分の固定資産税額又は都市計画税額のそれぞれ十分の九に相当する額に係る地方団体の徴収金の徴収を猶予するものとする。この場合において、市町村長は、政令で定める要件に該当して担保を徴する必要がないと認めるときを除き、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより徴しなければならない。
<sup>suppl-3251-226/art-29-5/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-7</sup>
When the mayor of the municipality has given the certification referred to in paragraph (1), the mayor is to defer the collection of the local government levies relating to an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year on the farmland under conversion to building land pertaining to that certification, for the period until March 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year. In this case, the mayor of the municipality must, except where the mayor finds that the requirements specified by Cabinet Order are met and there is no need to take security, take, pursuant to Cabinet Order, security of the kinds listed in the items of Article 16, paragraph (1) equal to the amount pertaining to that deferral.
<sup>machine translation, not official</sup>

**第八項**  市町村長は、第三項の認定をした場合には、市街化区域設定年度の翌々年度の初日から同年度の翌々年度の初日の属する年の三月三十一日までの間、当該認定に係る宅地化農地に係る市街化区域設定年度分及び市街化区域設定年度の翌年度分の固定資産税額又は都市計画税額のそれぞれ十分の九に相当する額並びに市街化区域設定年度の翌々年度分及び市街化区域設定年度から起算して三年度を経過した年度分の固定資産税額又は都市計画税額のそれぞれ三分の二に相当する額に係る地方団体の徴収金の徴収を猶予するものとする。この場合において、市町村長は、政令で定める要件に該当して担保を徴する必要がないと認めるときを除き、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより徴しなければならない。
<sup>suppl-3251-226/art-29-5/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-8</sup>
When the mayor of the municipality has given the certification referred to in paragraph (3), the mayor is to defer the collection of the local government levies relating to an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year, and an amount equivalent to two-thirds of the fixed assets tax amount or city planning tax amount, respectively, for the second fiscal year following the urbanization promotion area designation year and the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year, on the farmland under conversion to building land pertaining to that certification, for the period from the first day of the second fiscal year following the urbanization promotion area designation year until March 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year. In this case, the mayor of the municipality must, except where the mayor finds that the requirements specified by Cabinet Order are met and there is no need to take security, take, pursuant to Cabinet Order, security of the kinds listed in the items of Article 16, paragraph (1) equal to the amount pertaining to that deferral.
<sup>machine translation, not official</sup>

**第九項**  市町村長は、前二項の規定による徴収の猶予をした場合において、当該徴収の猶予に係る固定資産税又は都市計画税について第一項（第三項の認定をした場合にあつては、同項）の規定の適用がないことが明らかとなつたときは、当該徴収の猶予に係る固定資産税又は都市計画税に係る地方団体の徴収金の全部又は一部についてその徴収の猶予を取り消さなければならない。この場合において、徴収の猶予を取り消された者は、直ちに当該徴収の猶予の取消しに係る固定資産税又は都市計画税に係る地方団体の徴収金を納付しなければならない。
<sup>suppl-3251-226/art-29-5/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-9</sup>
Where the mayor of the municipality has deferred collection pursuant to the provisions of the preceding two paragraphs, and it becomes clear that paragraph (1) (or, where the certification under paragraph (3) was given, that paragraph) does not apply to the fixed assets tax or city planning tax pertaining to that deferral of collection, the mayor must cancel the deferral of collection for all or part of the local government levies relating to that fixed assets tax or city planning tax. In this case, the person whose deferral of collection has been cancelled must immediately pay the local government levies relating to the fixed assets tax or city planning tax concerned by the cancellation of that deferral of collection.
<sup>machine translation, not official</sup>

**第十項**  第十五条の二の二、第十五条の二の三第一項及び第十五条の三第三項並びに第十六条の二第一項から第三項までの規定は第七項又は第八項の規定による徴収の猶予について、第十一条、第十六条第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は第七項後段又は第八項後段の規定による担保の提供及び処分について、それぞれ準用する。
<sup>suppl-3251-226/art-29-5/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-10</sup>
The provisions of Article 15-2-2, Article 15-2-3, paragraph (1), Article 15-3, paragraph (3) and Article 16-2, paragraphs (1) through (3) apply mutatis mutandis to the deferral of collection under the provisions of paragraph (7) or (8), and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis, respectively, to the provision and disposal of security under the provisions of the second sentence of paragraph (7) or the second sentence of paragraph (8).
<sup>machine translation, not official</sup>

**第十一項**  市町村は、固定資産税又は都市計画税に係る地方団体の徴収金を徴収した場合において、当該固定資産税又は都市計画税の課された土地について第一項の規定の適用があることとなつたときは、当該固定資産税又は都市計画税の納税義務者の申請に基づいて、当該土地に係る固定資産税額又は都市計画税額のそれぞれ十分の九に相当する額に係る地方団体の徴収金を還付するものとする。
<sup>suppl-3251-226/art-29-5/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-11</sup>
Where a municipality has collected local government levies relating to fixed assets tax or city planning tax, and paragraph (1) has come to apply to the land on which that fixed assets tax or city planning tax was imposed, the municipality is to refund, on the application of the person liable for that fixed assets tax or city planning tax, the local government levies relating to an amount equivalent to nine-tenths of the fixed assets tax amount or city planning tax amount, respectively, on that land.
<sup>machine translation, not official</sup>

**第十二項**  市町村は、固定資産税又は都市計画税に係る地方団体の徴収金を徴収した場合において、当該固定資産税又は都市計画税の課された土地について第三項の規定の適用があることとなつたときは、当該固定資産税又は都市計画税の納税義務者の申請に基づいて、当該土地に係る固定資産税額又は都市計画税額のそれぞれ三分の二（市街化区域設定年度分及び市街化区域設定年度の翌年度分の固定資産税又は都市計画税については、十分の九）に相当する額に係る地方団体の徴収金を還付するものとする。
<sup>suppl-3251-226/art-29-5/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-12</sup>
Where a municipality has collected local government levies relating to fixed assets tax or city planning tax, and paragraph (3) has come to apply to the land on which that fixed assets tax or city planning tax was imposed, the municipality is to refund, on the application of the person liable for that fixed assets tax or city planning tax, the local government levies relating to an amount equivalent to two-thirds (nine-tenths for fixed assets tax or city planning tax for the urbanization promotion area designation year and the fiscal year following the urbanization promotion area designation year) of the fixed assets tax amount or city planning tax amount, respectively, on that land.
<sup>machine translation, not official</sup>

**第十三項**  市町村長は、前二項の規定により固定資産税又は都市計画税に係る地方団体の徴収金を還付する場合において、還付を受ける者の未納に係る地方団体の徴収金があるときは、当該還付すべき額をこれに充当しなければならない。
<sup>suppl-3251-226/art-29-5/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-13</sup>
Where the mayor of the municipality refunds local government levies relating to fixed assets tax or city planning tax pursuant to the preceding two paragraphs, and there are local government levies unpaid by the person entitled to the refund, the mayor must appropriate the amount to be refunded to them.
<sup>machine translation, not official</sup>

**第十四項**  前三項の規定により固定資産税又は都市計画税に係る地方団体の徴収金を還付し、又は充当する場合には、第十一項又は第十二項の規定による還付の申請があつた日から起算して十日を経過した日を第十七条の四第一項第四号に掲げる日とみなして、同項（第一号から第三号までを除く。）の規定を適用する。
<sup>suppl-3251-226/art-29-5/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-14</sup>
Where local government levies relating to fixed assets tax or city planning tax are refunded or appropriated pursuant to the preceding three paragraphs, deeming the day on which 10 days have elapsed counting from the day on which the application for refund under the provisions of paragraph (11) or (12) was made to be the day set forth in Article 17-4, paragraph (1), item (iv), the provisions of that paragraph (excluding items (i) through (iii)) apply.
<sup>machine translation, not official</sup>

**第十五項**  第二項の申告及び第五項の申請の手続その他第一項から第九項までの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-29-5/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-15</sup>
The procedures for the report under paragraph (2) and the application under paragraph (5) and other matters necessary for the application of the provisions of paragraphs (1) through (9) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第十六項**  市町村は、市街化区域設定年度の翌年度までに第一項の確認を受けた土地に対して同項の納税義務の免除を受けた宅地化農地所有者に課する固定資産税又は都市計画税については、市街化区域設定年度の翌々年度分（市街化区域設定年度に当該確認を受けた場合にあつては、市街化区域設定年度の翌年度分及び市街化区域設定年度の翌々年度分）及び市街化区域設定年度から起算して三年度を経過した年度分の固定資産税又は都市計画税に限り、当該確認に係る土地に係る固定資産税額又は都市計画税額のそれぞれ十分の九（市街化区域設定年度から起算して三年度を経過した年度分については、三分の二）に相当する額を当該確認に係る土地に係る固定資産税額又は都市計画税額から減額するものとする。
<sup>suppl-3251-226/art-29-5/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-16</sup>
With respect to the fixed assets tax or city planning tax imposed on an owner of farmland under conversion to building land who has been exempted from tax liability under paragraph (1) for land for which the confirmation under that paragraph was received by the fiscal year following the urbanization promotion area designation year, a municipality is to reduce, solely for fixed assets tax or city planning tax for the second fiscal year following the urbanization promotion area designation year (or, where that confirmation was received in the urbanization promotion area designation year, for the fiscal year following the urbanization promotion area designation year and the second fiscal year following the urbanization promotion area designation year) and for the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year, the amount equivalent to nine-tenths (two-thirds for the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year) of the fixed assets tax amount or city planning tax amount, respectively, on the land pertaining to that confirmation from the fixed assets tax amount or city planning tax amount, respectively, on the land pertaining to that confirmation.
<sup>machine translation, not official</sup>

**第十七項**  市町村は、市街化区域設定年度の翌々年度までに第三項の確認を受けた土地に対して同項の納税義務の免除を受けた宅地化農地所有者に課する固定資産税又は都市計画税については、市街化区域設定年度から起算して三年度を経過した年度分（市街化区域設定年度の翌々年度の初日の属する年の一月一日から同年三月三十一日までの間に当該確認を受けたときにあつては、市街化区域設定年度の翌々年度分及び市街化区域設定年度から起算して三年度を経過した年度分）の固定資産税又は都市計画税に限り、当該確認に係る土地に係る固定資産税額又は都市計画税額のそれぞれ三分の二に相当する額を当該確認に係る土地に係る固定資産税額又は都市計画税額から減額するものとする。
<sup>suppl-3251-226/art-29-5/par-17 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-17</sup>
With respect to the fixed assets tax or city planning tax imposed on an owner of farmland under conversion to building land who has been exempted from tax liability under paragraph (3) for land for which the confirmation under that paragraph was received by the second fiscal year following the urbanization promotion area designation year, a municipality is to reduce, solely for fixed assets tax or city planning tax for the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year (or, where that confirmation was received during the period from January 1 through March 31 of the year that includes the first day of the second fiscal year following the urbanization promotion area designation year, for the second fiscal year following the urbanization promotion area designation year and the fiscal year in which three fiscal years have elapsed counting from the urbanization promotion area designation year), the amount equivalent to two-thirds of the fixed assets tax amount or city planning tax amount, respectively, on the land pertaining to that confirmation from the fixed assets tax amount or city planning tax amount, respectively, on the land pertaining to that confirmation.
<sup>machine translation, not official</sup>

**第十八項**  第一項、第三項、第七項、第八項又は前二項の規定の適用を受ける土地に係る固定資産税又は都市計画税については、附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定は、適用しない。ただし、第七項又は第八項の規定の適用を受けた土地につき第九項の規定の適用を受けることとなる場合は、この限りでない。
<sup>suppl-3251-226/art-29-5/par-18 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-18</sup>
The provisions of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis in paragraph (3) of that Article) do not apply to fixed assets tax or city planning tax on land to which paragraph (1), (3), (7) or (8) or the preceding two paragraphs applies. However, this does not apply where land to which the provisions of paragraph (7) or (8) have applied comes to be subject to the provisions of paragraph (9).
<sup>machine translation, not official</sup>

### 第二十九条の六  〔削除 / repealed〕
<sup>suppl-3251-226/art-29-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-6</sup>

**第一項**  削除
<sup>suppl-3251-226/art-29-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-6/par-1</sup>

### 第二十九条の七（市街化区域農地に対して課する固定資産税及び都市計画税の課税の特例） — Special Provisions on Taxation of Fixed Assets Tax and City Planning Tax Imposed on Farmland in an Urbanization Promotion Area
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-29-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7</sup>

**第一項**  附則第十九条の三、附則第十九条の四、附則第二十一条の二、附則第二十三条（附則第十九条の三の規定の適用を受ける市街化区域農地に係る部分に限る。）、附則第二十四条（附則第十九条の三の規定の適用を受ける市街化区域農地に係る部分に限る。）、附則第二十七条、附則第二十七条の二、附則第二十七条の四の二、附則第二十七条の五（附則第十九条の三の規定の適用を受ける市街化区域農地に係る部分に限る。）、附則第二十八条（附則第十九条の三の規定の適用を受ける市街化区域農地に係る部分に限る。）及び附則第二十九条から附則第二十九条の五までの規定は、平成六年度以降の各年度に係る賦課期日において都の区域（特別区の存する区域に限る。）、首都圏整備法第二条第一項に規定する首都圏、近畿圏整備法第二条第一項に規定する近畿圏若しくは中部圏開発整備法第二条第一項に規定する中部圏内にある指定都市の区域又はその他の市でその区域の全部若しくは一部が首都圏整備法第二条第三項に規定する既成市街地若しくは同条第四項に規定する近郊整備地帯、近畿圏整備法第二条第三項に規定する既成都市区域若しくは同条第四項に規定する近郊整備区域若しくは中部圏開発整備法第二条第三項に規定する都市整備区域内にあるものの区域内に所在する市街化区域農地以外の市街化区域農地については、当分の間、適用しない。
<sup>suppl-3251-226/art-29-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-1</sup>
The provisions of Article 19-3, Article 19-4, Article 21-2, Article 23 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies), Article 24 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies), Article 27, Article 27-2, Article 27-4-2, Article 27-5 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies), Article 28 (limited to the portion pertaining to farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies) and Article 29 through Article 29-5 of the Supplementary Provisions do not apply, for the time being, to farmland in an urbanization promotion area other than farmland in an urbanization promotion area that, on the assessment date for each fiscal year from fiscal 1994 onward, is located within the area of the Tokyo Metropolis (limited to the area where special wards exist), within the area of a designated city located within the National Capital Region prescribed in Article 2, paragraph (1) of the Metropolitan Area Readjustment Act, the Kinki Region prescribed in Article 2, paragraph (1) of the Kinki Area Adjustment Act or the Chubu Region prescribed in Article 2, paragraph (1) of the Chubu Area Development and Improvement Act, or within the area of any other city whose area is wholly or partly within the existing urban area prescribed in Article 2, paragraph (3) of the Metropolitan Area Readjustment Act or the suburban development zone prescribed in paragraph (4) of that Article, the built-up city area prescribed in Article 2, paragraph (3) of the Kinki Area Adjustment Act or the suburban development area prescribed in paragraph (4) of that Article, or the urban development area prescribed in Article 2, paragraph (3) of the Chubu Area Development and Improvement Act.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用を受ける市街化区域農地に係る固定資産税の額は、当該市街化区域農地の固定資産税の課税標準となるべき価格の三分の一の額を課税標準となるべき額とした場合における税額とする。
<sup>suppl-3251-226/art-29-7/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-2</sup>
The amount of fixed assets tax on farmland in an urbanization promotion area to which the provisions of the preceding paragraph apply is the amount of tax in the case where one-third of the price that is to be the tax base of fixed assets tax on that farmland in an urbanization promotion area is taken as the amount that is to be the tax base.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用を受ける市街化区域農地に係る都市計画税の額は、当該市街化区域農地の固定資産税の課税標準となるべき価格の三分の二の額を課税標準となるべき額とした場合における税額とする。
<sup>suppl-3251-226/art-29-7/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-3</sup>
The amount of city planning tax on farmland in an urbanization promotion area to which the provisions of paragraph (1) apply is the amount of tax in the case where two-thirds of the price that is to be the tax base of fixed assets tax on that farmland in an urbanization promotion area is taken as the amount that is to be the tax base.
<sup>machine translation, not official</sup>

**第四項**  前二項の規定の適用を受ける市街化区域農地に対する附則第十九条、第二十三条、第二十六条、第二十七条の五及び第二十八条の規定の適用については、附則第十九条第一項中「当該農地に係る当該年度分の固定資産税額」とあるのは「附則第二十九条の七第二項の規定により算定した当該農地に係る当該年度分の固定資産税額」と、附則第二十三条中「附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四」とあるのは「附則第二十九条の七第二項の規定の適用を受ける市街化区域農地（同条第四項の規定により読み替えて適用される附則第十九条第一項」と、「附則第十九条の三の規定の適用を受ける市街化区域農地については同条第一項」とあるのは「附則第二十九条の七第二項の規定の適用を受ける市街化区域農地については同項」と、附則第二十六条第一項中「当該農地に係る当該年度分の都市計画税額」とあるのは「附則第二十九条の七第三項の規定により算定した当該農地に係る当該年度分の都市計画税額」と、附則第二十七条の五第二項中「附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四」とあるのは「附則第二十九条の七第二項の規定の適用を受ける市街化区域農地（同条第四項の規定により読み替えて適用される附則第十九条第一項」と、「附則第十九条の三第一項」とあるのは「附則第二十九条の七第二項」と、附則第二十八条第三項中「附則第十九条の三の規定の適用を受ける市街化区域農地（附則第十九条の四」とあるのは「附則第二十九条の七第二項の規定の適用を受ける市街化区域農地（同条第四項の規定により読み替えて適用される附則第十九条第一項」と、「附則第十九条の三第一項」とあるのは「附則第二十九条の七第二項」とする。
<sup>suppl-3251-226/art-29-7/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-4</sup>
With regard to the application of Article 19, Article 23, Article 26, Article 27-5 and Article 28 of the Supplementary Provisions to farmland in an urbanization promotion area to which the provisions of the preceding two paragraphs apply, the phrase "the fixed assets tax amount for that fiscal year for that farmland" in Article 19, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the fixed assets tax amount for that fiscal year for that farmland as calculated pursuant to Article 29-7, paragraph (2) of the Supplementary Provisions"; in Article 23 of the Supplementary Provisions, the phrase "farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions" is deemed to be replaced with "farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 29-7, paragraph (4) of the Supplementary Provisions", and the phrase "for farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies, the amount that is to be the tax base for that fiscal year prescribed in paragraph (1) of that Article" is deemed to be replaced with "for farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies, the amount that is to be the tax base for that fiscal year prescribed in that paragraph"; the phrase "the city planning tax amount for that fiscal year on that farmland" in Article 26, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the city planning tax amount for that fiscal year on that farmland as calculated pursuant to Article 29-7, paragraph (3) of the Supplementary Provisions"; in Article 27-5, paragraph (2) of the Supplementary Provisions, the phrase "farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions" is deemed to be replaced with "farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 29-7, paragraph (4) of the Supplementary Provisions", and the phrase "Article 19-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 29-7, paragraph (2) of the Supplementary Provisions"; and in Article 28, paragraph (3) of the Supplementary Provisions, the phrase "farmland in an urbanization promotion area to which Article 19-3 of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19-4 of the Supplementary Provisions" is deemed to be replaced with "farmland in an urbanization promotion area to which Article 29-7, paragraph (2) of the Supplementary Provisions applies (excluding farmland in an urbanization promotion area to which Article 19, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to Article 29-7, paragraph (4) of the Supplementary Provisions", and the phrase "Article 19-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 29-7, paragraph (2) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第五項**  第一項の規定の適用を受ける市街化区域農地が平成七年度以降の各年度に係る賦課期日において同項の規定の適用を受けないこととなつた場合における当該市街化区域農地に対して課する固定資産税及び都市計画税の額の算定に係る附則第十九条の三、第十九条の四、第二十七条、第二十七条の二及び第二十九条の五の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-29-7/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-5</sup>
Matters necessary for the application of the provisions of Article 19-3, Article 19-4, Article 27, Article 27-2 and Article 29-5 of the Supplementary Provisions to the calculation of the amount of fixed assets tax and city planning tax imposed on farmland in an urbanization promotion area to which the provisions of paragraph (1) have applied, where that farmland in an urbanization promotion area has come not to be subject to the provisions of that paragraph on the assessment date for each fiscal year from fiscal 1995 onward, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第六項**  附則第二十九条の二及び第二十九条の三の規定は、市街化区域農地のうち当該年度に係る賦課期日において第一項の規定の適用がないものが、同日の翌日からその年の末日までの間において同項の規定の適用を受けるべき要件に該当することとなつた場合について準用する。
<sup>suppl-3251-226/art-29-7/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-6</sup>
The provisions of Article 29-2 and Article 29-3 of the Supplementary Provisions apply mutatis mutandis where farmland in an urbanization promotion area to which the provisions of paragraph (1) did not apply on the assessment date for the relevant fiscal year comes to satisfy, during the period from the day following that date until the last day of that year, the requirements for being subject to the provisions of that paragraph.
<sup>machine translation, not official</sup>

### 第二十九条の八（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-29-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-8</sup>

**第一項**  附則第十七条から前条までに定めるもののほか、調整対象宅地等、調整対象農地又は市街化区域農地に対して課する固定資産税の額の算定その他これらの規定の施行に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-29-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-8/par-1</sup>
In addition to what is provided for in Article 17 through the preceding Article of the Supplementary Provisions, matters necessary for the calculation of the amount of fixed assets tax imposed on building land, etc. subject to adjustment, farmland subject to adjustment or farmland in an urbanization promotion area, and other matters necessary for the enforcement of those provisions, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十条（軽自動車税の税率の特例） — Special Provisions on Tax Rates of Light Motor Vehicle Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-30 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30</sup>

**第一項**  三輪以上の軽自動車（電気軽自動車（電気を動力源とする軽自動車で内燃機関を有しないものをいう。次項第一号において同じ。）、天然ガス軽自動車（専ら可燃性天然ガスを内燃機関の燃料として用いる軽自動車で総務省令で定めるものをいう。同項第二号において同じ。）、メタノール軽自動車（専らメタノールを内燃機関の燃料として用いる軽自動車で総務省令で定めるものをいう。）、混合メタノール軽自動車（メタノールとメタノール以外のものとの混合物で総務省令で定めるものを内燃機関の燃料として用いる軽自動車で総務省令で定めるものをいう。）及びガソリンを内燃機関の燃料として用いる電力併用軽自動車（内燃機関を有する軽自動車で併せて電気その他の総務省令で定めるものを動力源として用いるものであつて、廃エネルギーを回収する機能を備えていることにより大気汚染防止法第二条第十七項に規定する自動車排出ガスの排出の抑制に資するもので総務省令で定めるものをいう。）並びに被けん引自動車を除く。）に対する当該軽自動車が最初の道路運送車両法第六十条第一項後段の規定による車両番号の指定（次項及び第三項において「初回車両番号指定」という。）を受けた月から起算して十四年を経過した月の属する年度以後の年度分の軽自動車税に係る第四百四十八条第一項の規定の適用については、当分の間、次の表の上欄に掲げる同項の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第二号ロ	三千九百円	四千六百円
第二号ハ（１）（ｉ）	六千九百円	八千二百円
第二号ハ（１）（ｉｉ）	一万八百円	一万二千九百円
第二号ハ（２）（ｉ）	三千八百円	四千五百円
第二号ハ（２）（ｉｉ）	五千円	六千円
<sup>suppl-3251-226/art-30/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-1</sup>
With regard to the application of Article 448, paragraph (1) to light motor vehicle tax for each fiscal year on or after the fiscal year that includes the month in which 14 years have elapsed counting from the month in which a light motor vehicle with three or more wheels (excluding electric light motor vehicles (meaning light motor vehicles that use electricity as the power source and have no internal combustion engine; the same applies in item (i) of the following paragraph), natural gas light motor vehicles (meaning light motor vehicles that use only combustible natural gas as fuel for the internal combustion engine and that are specified by Order of the Ministry of Internal Affairs and Communications; the same applies in item (ii) of that paragraph), methanol light motor vehicles (meaning light motor vehicles that use only methanol as fuel for the internal combustion engine and that are specified by Order of the Ministry of Internal Affairs and Communications), mixed methanol light motor vehicles (meaning light motor vehicles that use, as fuel for the internal combustion engine, a mixture of methanol and something other than methanol that is specified by Order of the Ministry of Internal Affairs and Communications, and that are specified by Order of the Ministry of Internal Affairs and Communications), electric hybrid light motor vehicles that use gasoline as fuel for the internal combustion engine (meaning light motor vehicles having an internal combustion engine that also use electricity or another thing specified by Order of the Ministry of Internal Affairs and Communications as a power source, and that contribute to curbing the emission of automobile exhaust gas prescribed in Article 2, paragraph (17) of the Air Pollution Control Act by having a function of recovering waste energy, and that are specified by Order of the Ministry of Internal Affairs and Communications) and towed motor vehicles) received its first vehicle number assignment (meaning the assignment of a vehicle number pursuant to the second sentence of Article 60, paragraph (1) of the Road Transport Vehicle Act; hereinafter in the following paragraph and paragraph (3) referred to as "first vehicle number assignment"), the phrases set forth in the middle column of the following table that appear in the provisions of that paragraph set forth in the left-hand column of the same table are, for the time being, deemed to be the phrases set forth in the corresponding right-hand column of the same table.
Item (ii), (b)	3,900 yen	4,600 yen
Item (ii), (c), (1), (i)	6,900 yen	8,200 yen
Item (ii), (c), (1), (ii)	10,800 yen	12,900 yen
Item (ii), (c), (2), (i)	3,800 yen	4,500 yen
Item (ii), (c), (2), (ii)	5,000 yen	6,000 yen
<sup>machine translation, not official</sup>

**第二項**  次に掲げる三輪以上の軽自動車に対する第四百四十八条第一項の規定の適用については、当該軽自動車が令和七年四月一日から令和十年三月三十一日までの間に初回車両番号指定を受けた場合には、当該初回車両番号指定を受けた日の属する年度の翌年度分の軽自動車税に限り、次の表の上欄に掲げる同項の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
<sup>suppl-3251-226/art-30/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-2</sup>
With regard to the application of Article 448, paragraph (1) to the following light motor vehicles with three or more wheels, where such a light motor vehicle receives its first vehicle number assignment during the period from April 1, 2025 until March 31, 2028, the phrases set forth in the middle column of the following table that appear in the provisions of that paragraph set forth in the left-hand column of the same table are, solely for light motor vehicle tax for the fiscal year following the fiscal year that includes the day on which it received that first vehicle number assignment, deemed to be the phrases set forth in the corresponding right-hand column of the same table.
<sup>machine translation, not official</sup>

  **一**  電気軽自動車
  <sup>suppl-3251-226/art-30/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-2/item-1</sup>
  Electric light motor vehicles;
  <sup>machine translation, not official</sup>

  **二**  天然ガス軽自動車のうち、道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた自動車排出ガスに係る保安上又は公害防止その他の環境保全上の技術基準（以下この号及び次項において「排出ガス保安基準」という。）で総務省令で定めるものに適合するもの又は同条第一項の規定により平成二十一年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるもの（以下この号において「平成二十一年天然ガス車基準」という。）に適合し、かつ、窒素酸化物の排出量が平成二十一年天然ガス車基準に定める窒素酸化物の値の十分の九を超えないもので総務省令で定めるもの
第二号ロ	三千九百円	千円
第二号ハ（１）（ｉ）	六千九百円	千八百円
第二号ハ（１）（ｉｉ）	一万八百円	二千七百円
第二号ハ（２）（ｉ）	三千八百円	千円
第二号ハ（２）（ｉｉ）	五千円	千三百円
  <sup>suppl-3251-226/art-30/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-2/item-2</sup>
  Among natural gas light motor vehicles, those that conform to the technical standards concerning safety or pollution prevention and other environmental conservation relating to automobile exhaust gas that are established under Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018 (hereinafter in this item and the following paragraph referred to as "exhaust gas safety standards") and specified by Order of the Ministry of Internal Affairs and Communications, or those that conform to the exhaust gas safety standards established under paragraph (1) of that Article as to be applied on or after October 1, 2009 and specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this item referred to as the "2009 natural gas vehicle standards") and whose nitrogen oxides emissions do not exceed nine-tenths of the nitrogen oxides value prescribed in the 2009 natural gas vehicle standards, as specified by Order of the Ministry of Internal Affairs and Communications.
Item (ii), (b)	3,900 yen	1,000 yen
Item (ii), (c), (1), (i)	6,900 yen	1,800 yen
Item (ii), (c), (1), (ii)	10,800 yen	2,700 yen
Item (ii), (c), (2), (i)	3,800 yen	1,000 yen
Item (ii), (c), (2), (ii)	5,000 yen	1,300 yen
  <sup>machine translation, not official</sup>

**第三項**  三輪以上のガソリン軽自動車（ガソリンを内燃機関の燃料として用いる軽自動車をいう。以下この項において同じ。）（営業用の乗用のものに限る。）のうち、窒素酸化物の排出量が道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに定める窒素酸化物の値の二分の一を超えないもの又は窒素酸化物の排出量が同項の規定により平成十七年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で総務省令で定めるものに定める窒素酸化物の値の四分の一を超えないものであつて、エネルギーの使用の合理化及び非化石エネルギーへの転換等に関する法律第百五十一条第一号イに規定するエネルギー消費効率（以下この項及び次条第一項において「エネルギー消費効率」という。）が同法第百四十九条第一項の規定により定められるエネルギー消費機器等製造事業者等の判断の基準となるべき事項を勘案して総務省令で定めるエネルギー消費効率（以下この項において「基準エネルギー消費効率」という。）であつて令和十二年度以降の各年度において適用されるべきものとして定められたものに百分の九十を乗じて得た数値以上かつ基準エネルギー消費効率であつて令和二年度以降の各年度において適用されるべきものとして定められたもの以上のもので総務省令で定めるものに対する第四百四十八条第一項の規定の適用については、当該ガソリン軽自動車が令和七年四月一日から令和八年三月三十一日までの間に初回車両番号指定を受けた場合には、令和八年度分の軽自動車税に限り、同項第二号ロ中「三千九百円」とあるのは「二千円」と、同号ハ（１）（ｉ）中「六千九百円」とあるのは「三千五百円」とする。
<sup>suppl-3251-226/art-30/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-3</sup>
With regard to the application of Article 448, paragraph (1) to gasoline light motor vehicles with three or more wheels (meaning light motor vehicles that use gasoline as fuel for the internal combustion engine; the same applies hereinafter in this paragraph) (limited to those for commercial use as passenger vehicles) whose nitrogen oxides emissions do not exceed one-half of the nitrogen oxides value prescribed in the exhaust gas safety standards, specified by Order of the Ministry of Internal Affairs and Communications, established under Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or whose nitrogen oxides emissions do not exceed one-quarter of the nitrogen oxides value prescribed in the exhaust gas safety standards, specified by Order of the Ministry of Internal Affairs and Communications, established under paragraph (1) of that Article as to be applied on or after October 1, 2005, and whose energy consumption efficiency prescribed in Article 151, item (i), (a) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy (hereinafter in this paragraph and paragraph (1) of the following Article referred to as "energy consumption efficiency") is not less than the figure obtained by multiplying by 90 percent the energy consumption efficiency, specified by Order of the Ministry of Internal Affairs and Communications in consideration of the matters to serve as the criteria for the judgment of energy-consuming equipment manufacturers, etc. established under Article 149, paragraph (1) of that Act (hereinafter in this paragraph referred to as "benchmark energy consumption efficiency"), that has been established to be applied in each fiscal year from fiscal 2030 onward, and is not less than the benchmark energy consumption efficiency that has been established to be applied in each fiscal year from fiscal 2020 onward, as specified by Order of the Ministry of Internal Affairs and Communications, where such a gasoline light motor vehicle receives its first vehicle number assignment during the period from April 1, 2025 until March 31, 2026, solely for light motor vehicle tax for fiscal 2026, the phrase "3,900 yen" in Article 448, paragraph (1), item (ii), (b) is deemed to be replaced with "2,000 yen" and the phrase "6,900 yen" in item (ii), (c), (1), (i) of that paragraph is deemed to be replaced with "3,500 yen".
<sup>machine translation, not official</sup>

### 第三十条の二（軽自動車税の賦課徴収の特例） — Special Provisions on Assessment and Collection of Light Motor Vehicle Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-30-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2</sup>

**第一項**  市町村長は、軽自動車税の賦課徴収に関し、三輪以上の軽自動車が前条第二項又は第三項に規定する窒素酸化物の排出量又はエネルギー消費効率についての基準（以下この項において「窒素酸化物排出量等基準」という。）につき同条第二項又は第三項の規定の適用を受ける三輪以上の軽自動車（以下この項において「減税対象車」という。）に該当するかどうかの判断をするときは、国土交通大臣の認定等（申請に基づき国土交通大臣が行つた三輪以上の軽自動車についての認定又は評価であつて、当該認定又は評価の事実に基づき三輪以上の軽自動車が窒素酸化物排出量等基準につき減税対象車に該当するかどうかの判断をすることが適当であるものとして総務省令で定めるものをいう。次項及び第五項において同じ。）に基づき当該判断をするものとする。
<sup>suppl-3251-226/art-30-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-1</sup>
In the assessment and collection of light motor vehicle tax, when the mayor of the municipality determines whether a light motor vehicle with three or more wheels falls under a light motor vehicle with three or more wheels subject to the application of paragraph (2) or (3) of the preceding Article (hereinafter in this paragraph referred to as a "vehicle eligible for tax reduction") with regard to the standards concerning nitrogen oxides emissions or energy consumption efficiency prescribed in paragraph (2) or (3) of that Article (hereinafter in this paragraph referred to as the "standards for nitrogen oxides emissions, etc."), the mayor is to make that determination on the basis of certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism (meaning certification or evaluation of a light motor vehicle with three or more wheels made by the Minister of Land, Infrastructure, Transport and Tourism on application, which is specified by Order of the Ministry of Internal Affairs and Communications as one on the basis of whose facts it is appropriate to determine whether a light motor vehicle with three or more wheels falls under a vehicle eligible for tax reduction with regard to the standards for nitrogen oxides emissions, etc.; the same applies in the following paragraph and paragraph (5)).
<sup>machine translation, not official</sup>

**第二項**  市町村長は、納付すべき軽自動車税の額について不足額があることを第四百五十条の納期限（納期限の延長があつたときは、その延長された納期限）後において知つた場合において、当該事実が生じた原因が、国土交通大臣の認定等の申請をした者が偽りその他不正の手段（当該申請をした者に当該申請に必要な情報を直接又は間接に提供した者の偽りその他不正の手段を含む。）により国土交通大臣の認定等を受けたことを事由として国土交通大臣が当該国土交通大臣の認定等を取り消したことによるものであるときは、当該申請をした者又はその一般承継人を賦課期日現在における当該不足額に係る三輪以上の軽自動車の所有者とみなして、軽自動車税に関する規定（第四百五十二条から第四百五十四条までの規定を除く。）を適用する。
<sup>suppl-3251-226/art-30-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-2</sup>
Where the mayor of the municipality learns, after the due date for payment under Article 450 (or, where there has been an extension of the due date for payment, the extended due date for payment), that there is a shortfall in the amount of light motor vehicle tax to be paid, and the cause of that fact is that the Minister of Land, Infrastructure, Transport and Tourism has cancelled the certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism on the ground that the person who applied for that certification, etc. received it by deception or other wrongful means (including deception or other wrongful means by a person who directly or indirectly provided the applicant with information necessary for the application), the provisions concerning light motor vehicle tax (excluding the provisions of Articles 452 through 454) apply by deeming the applicant or the applicant's universal successor to be the owner, as of the assessment date, of the light motor vehicle with three or more wheels relating to that shortfall.
<sup>machine translation, not official</sup>

**第三項**  前項の規定の適用がある場合における納付すべき軽自動車税の額は、同項の不足額に、これに百分の三十五の割合を乗じて計算した金額を加算した金額とする。
<sup>suppl-3251-226/art-30-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-3</sup>
In the case where the preceding paragraph applies, the amount of light motor vehicle tax to be paid is the amount obtained by adding, to the shortfall referred to in that paragraph, the amount calculated by multiplying that shortfall by a rate of 35 percent.
<sup>machine translation, not official</sup>

**第四項**  第二項の規定の適用がある場合における第十七条の五第三項、第十八条第一項及び第四百五十七条第一項の規定の適用については、第十七条の五第三項中「三年」とあるのは「七年」と、第十八条第一項中「五年間」とあるのは「七年間」と、第四百五十七条第一項中「納期限の延長があつた場合には、その延長された納期限とする。以下この条、次条第一項及び第四百六十条において同じ」とあるのは「附則第三十条の二第二項の規定の適用がないものとした場合の当該三輪以上の軽自動車の所有者についての軽自動車税の納期限とし、当該納期限の延長があつた場合には、その延長された納期限とする。以下この項において同じ」とする。
<sup>suppl-3251-226/art-30-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-4</sup>
With regard to the application of Article 17-5, paragraph (3), Article 18, paragraph (1) and Article 457, paragraph (1) in the case where paragraph (2) applies, the phrase "three years" in Article 17-5, paragraph (3) is deemed to be replaced with "seven years", the phrase "five years" in Article 18, paragraph (1) is deemed to be replaced with "seven years", and in Article 457, paragraph (1), the phrase "if the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Article, paragraph (1) of the following Article and Article 460" is deemed to be replaced with "the due date for payment of light motor vehicle tax for the owner of that light motor vehicle with three or more wheels in the case where Article 30-2, paragraph (2) of the Supplementary Provisions does not apply, and where there has been an extension of that due date for payment, the extended due date for payment is used; the same applies hereinafter in this paragraph".
<sup>machine translation, not official</sup>

**第五項**  第二項の規定の適用を受けた国土交通大臣の認定等の申請をした者又はその一般承継人に対する法人税法の規定の適用については、同法第五十五条第四項中「次に掲げるもの」とあるのは、「次に掲げるもの及び地方税法附則第三十条の二第二項の規定による軽自動車税」とする。
<sup>suppl-3251-226/art-30-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-5</sup>
With regard to the application of the provisions of the Corporation Tax Act to a person who applied for certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism to which paragraph (2) has been applied, or to the person's universal successor, the phrase "The following amounts" in Article 55, paragraph (4) of the Corporation Tax Act is deemed to be replaced with "The following amounts and light motor vehicle tax under Article 30-2, paragraph (2) of the Supplementary Provisions of the Local Tax Act".
<sup>machine translation, not official</sup>

**第六項**  前各項に定めるもののほか、これらの規定の適用がある場合における軽自動車税に関する規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-30-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-6</sup>
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions concerning light motor vehicle tax in cases where those provisions apply are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十条の三（加熱式たばこに係る市町村たばこ税の課税標準の特例） — Special Provisions on the Tax Base of Municipal Tobacco Tax on Heated Tobacco
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-30-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3</sup>

**第一項**  令和八年四月一日以後に第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等が行われた加熱式たばこ（第四百六十四条第二項第一号ホに掲げる加熱式たばこをいい、第四百六十六条の二の規定により製造たばことみなされるものを含む。以下この項及び次項において同じ。）に係る第四百六十七条第一項の製造たばこの本数は、同条第三項の規定にかかわらず、当分の間、次の各号に掲げる区分に応じ、当該各号に定める方法により換算した紙巻たばこ（第四百六十四条第二項第一号イに掲げる紙巻たばこをいう。以下この項において同じ。）の本数によるものとする。
<sup>suppl-3251-226/art-30-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-1</sup>
The number of pieces of manufactured tobacco under Article 467, paragraph (1) relating to heated tobacco (meaning heated tobacco listed in Article 464, paragraph (2), item (i), (e), and including that deemed to be manufactured tobacco pursuant to Article 466-2; the same applies hereinafter in this paragraph and the following paragraph) for which a sale under Article 465, paragraph (1) or a sale, consumption, etc. under paragraph (2) of that Article has been made on or after April 1, 2026 is, for the time being, notwithstanding Article 467, paragraph (3), the number of cigarettes (meaning cigarettes listed in Article 464, paragraph (2), item (i), (a); the same applies hereinafter in this paragraph) converted by the method specified in each of the following items according to the classification set forth in that item.
<sup>machine translation, not official</sup>

  **一**  葉たばこ（たばこ事業法第二条第二号に規定する葉たばこをいう。）を原料の全部又は一部としたものを紙その他これに類する材料のもので巻いた加熱式たばこ（当該葉たばこを原料の全部又は一部としたものを総務省令で定めるところにより直接加熱することによつて喫煙の用に供されるものに限る。）　当該加熱式たばこの重量（フィルターその他の総務省令で定めるものに係る部分の重量を除く。以下この項及び第三項において同じ。）の〇・三五グラムをもつて紙巻たばこの一本に換算する方法。ただし、当該加熱式たばこの一本当たりの重量が〇・三五グラム未満である場合にあつては、当該加熱式たばこの一本をもつて紙巻たばこの一本に換算する方法
  <sup>suppl-3251-226/art-30-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-1/item-1</sup>
  Heated tobacco made by wrapping, in paper or other similar material, a product using leaf tobacco (meaning leaf tobacco prescribed in Article 2, item (ii) of the Tobacco Business Act) as all or part of its raw materials (limited to heated tobacco used for smoking by directly heating the product using that leaf tobacco as all or part of its raw materials, in the manner specified by Order of the Ministry of Internal Affairs and Communications): the method of converting every 0.35 grams of the weight of that heated tobacco (excluding the weight of the part relating to the filter and other parts specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this paragraph and paragraph (3)) into one cigarette; provided, however, that where the weight per stick of that heated tobacco is less than 0.35 grams, the method of converting one stick of that heated tobacco into one cigarette;
  <sup>machine translation, not official</sup>

  **二**  前号に掲げるもの以外の加熱式たばこ　当該加熱式たばこの重量の〇・二グラムをもつて紙巻たばこの一本に換算する方法。ただし、当該加熱式たばこの品目ごとの一個当たりの重量が四グラム未満である場合にあつては、当該加熱式たばこの品目ごとの一個をもつて紙巻たばこの二十本に換算する方法
  <sup>suppl-3251-226/art-30-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-1/item-2</sup>
  heated tobacco other than that listed in the preceding item: the method of converting every 0.2 grams of the weight of that heated tobacco into one cigarette; provided, however, that where the weight per unit of each product item of that heated tobacco is less than 4 grams, the method of converting one unit of each product item of that heated tobacco into 20 cigarettes.
  <sup>machine translation, not official</sup>

**第二項**  前項第二号に掲げる加熱式たばこ（第四百六十六条の二の規定により製造たばことみなされるものに限る。）のうち、同項第一号に掲げる加熱式たばこと併せて喫煙の用に供されるものその他の政令で定めるものについては、同項第二号ただし書の規定は、適用しない。
<sup>suppl-3251-226/art-30-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-2</sup>
Among heated tobacco listed in item (ii) of the preceding paragraph (limited to that deemed to be manufactured tobacco pursuant to Article 466-2), the proviso to item (ii) of that paragraph does not apply to that used for smoking together with the heated tobacco listed in item (i) of that paragraph and other heated tobacco specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第三項**  前二項に定めるもののほか、第一項の規定により重量を本数に換算する場合の計算その他前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-30-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-3</sup>
Beyond what is prescribed in the preceding two paragraphs, the calculation in the case of converting weight into a number of units pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十一条（特別土地保有税の課税の停止） — Suspension of Imposition of Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-31 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31</sup>

**第一項**  平成十五年以後の各年の一月一日において土地の所有者が所有する土地に対しては、第三章第八節（第五款を除く。）の規定にかかわらず、当分の間、平成十五年度以後の年度分の土地に対して課する特別土地保有税を課さない。
<sup>suppl-3251-226/art-31/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31/par-1</sup>
For land owned by the owner of the land on January 1 of each year from 2003 onward, special land holding tax imposed on land for each fiscal year from fiscal 2003 onward is not imposed for the time being, notwithstanding Chapter III, Section 8 (excluding Subsection 5).
<sup>machine translation, not official</sup>

**第二項**  平成十五年一月一日以後に取得された土地の取得に対しては、第三章第八節（第五款を除く。）の規定にかかわらず、当分の間、土地の取得に対して課する特別土地保有税を課さない。
<sup>suppl-3251-226/art-31/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31/par-2</sup>
For acquisition of land acquired on or after January 1, 2003, special land holding tax imposed on the acquisition of land is not imposed for the time being, notwithstanding Chapter III, Section 8 (excluding Subsection 5).
<sup>machine translation, not official</sup>

**第三項**  平成十五年以後の各年の一月一日において土地の所有者が所有する第六百二十一条に規定する遊休土地（以下この項において「遊休土地」という。）に対しては、第三章第八節第五款の規定にかかわらず、当分の間、平成十五年度以後の年度分の遊休土地に対して課する特別土地保有税を課さない。
<sup>suppl-3251-226/art-31/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31/par-3</sup>
For idle land prescribed in Article 621 that the owner of the land owns on January 1 of each year from 2003 onward (hereinafter in this paragraph referred to as "idle land"), special land holding tax imposed on idle land for each fiscal year from fiscal 2003 onward is not imposed for the time being, notwithstanding Chapter III, Section 8, Subsection 5.
<sup>machine translation, not official</sup>

### 第三十一条の二  〔削除 / repealed〕
<sup>suppl-3251-226/art-31-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-2</sup>

**第一項**  削除
<sup>suppl-3251-226/art-31-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-2/par-1</sup>

### 第三十一条の二の二（特別土地保有税の課税の特例） — Special Provisions on Taxation of Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-31-2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-2-2</sup>

**第一項**  当分の間、土地の取得の日の属する年の翌々年（当該土地の取得の日が一月一日である場合にあつては、同日の属する年の翌年）の末日の属する年度以後の年度における当該土地に対して課する特別土地保有税の課税標準は、第五百九十三条の規定にかかわらず、第五百九十三条第一項の土地の取得価額又は修正取得価額（当該土地の第五百九十三条第一項の取得価額を、当該土地の取得の日の属する年の翌年の一月一日（当該土地の取得の日が一月一日である場合にあつては、同日）から当該年度の初日の属する年の一月一日までの期間における地価の変動を勘案して政令で定めるところにより修正した額をいう。）のいずれか低い金額とする。この場合において、第五百九十九条第二項第一号中「取得価額」とあるのは、「取得価額（附則第三十一条の二の二第一項に規定する修正取得価額が取得価額より低い土地にあつては、当該修正取得価額）」とする。
<sup>suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-2-2/par-1</sup>
For the time being, the tax base of special land holding tax imposed on land in each fiscal year on or after the fiscal year that includes the last day of the second year following the year that includes the date of acquisition of the land (or, where the date of acquisition of the land is January 1, the year following the year that includes that day) is, notwithstanding Article 593, the lower of the acquisition cost of the land under Article 593, paragraph (1) or the adjusted acquisition cost (meaning the amount obtained by adjusting the acquisition cost of the land under Article 593, paragraph (1), as provided by Cabinet Order, taking into account fluctuations in land prices during the period from January 1 of the year following the year that includes the date of acquisition of the land (or that day, where the date of acquisition of the land is January 1) until January 1 of the year that includes the first day of that fiscal year). In this case, the phrase "acquisition cost" in Article 599, paragraph (2), item (i) is deemed to be replaced with "acquisition cost (or, for land for which the adjusted acquisition cost prescribed in Article 31-2-2, paragraph (1) of the Supplementary Provisions is lower than the acquisition cost, that adjusted acquisition cost)".
<sup>machine translation, not official</sup>

**第二項**  前項の規定が適用される場合における特別土地保有税の申告の手続その他同項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-31-2-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-2-2/par-2</sup>
Procedures for filing a return for special land holding tax in the case where the preceding paragraph applies, and other matters necessary for the application of that paragraph, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十一条の三
<sup>suppl-3251-226/art-31-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3</sup>

**第一項**  附則第十八条第一項から第五項までの規定の適用がある宅地等（附則第十七条第二号に規定する宅地等をいうものとし、第三百四十九条の三、第三百四十九条の三の二又は附則第十五条から第十五条の三までの規定の適用がある宅地等を除く。）に対して課する令和六年度から令和八年度までの各年度分の特別土地保有税については、第五百九十六条第一号及び第六百二十四条中「当該年度分の固定資産税の課税標準となるべき価格」とあるのは、「当該年度分の固定資産税に係る附則第十八条第一項から第五項までに規定する課税標準となるべき額」とする。
<sup>suppl-3251-226/art-31-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3/par-1</sup>
For special land holding tax imposed for each fiscal year from fiscal 2024 through fiscal 2026 on building land, etc. to which Article 18, paragraphs (1) through (5) of the Supplementary Provisions apply (meaning the building land, etc. prescribed in Article 17, item (ii) of the Supplementary Provisions, and excluding building land, etc. to which Article 349-3, Article 349-3-2 or Articles 15 through 15-3 of the Supplementary Provisions apply), the phrase "the price that is to be the tax base of the fixed assets tax for that fiscal year" in Article 596, item (i) and Article 624 is deemed to be replaced with "the amount that is to be the tax base prescribed in Article 18, paragraphs (1) through (5) of the Supplementary Provisions for the fixed assets tax for that fiscal year".
<sup>machine translation, not official</sup>

**第二項**  附則第十一条の五第一項に規定する宅地評価土地の取得のうち平成十八年一月一日から令和九年三月三十一日までの間にされたものに対して課する特別土地保有税については、第五百九十六条第二号中「課すべき不動産取得税の課税標準となるべき価格」とあるのは「課すべき不動産取得税の課税標準となるべき価格（附則第十一条の五第一項の規定の適用がないものとした場合における課税標準となるべき価格をいう。以下この号において同じ。）に二分の一を乗じて得た額」とし、「当該不動産取得税の課税標準となるべき価格として政令で定める額」とあるのは「当該不動産取得税の課税標準となるべき価格として政令で定める額に二分の一を乗じて得た額」とする。
<sup>suppl-3251-226/art-31-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3/par-2</sup>
For special land holding tax imposed on the acquisition, made during the period from January 1, 2006 until March 31, 2027, of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, the phrase "the price that is to be the tax base of the real property acquisition tax to be imposed by the prefecture under Article 73-2 on the acquisition of the land set forth in Article 599, paragraph (2), item (ii) or (iii)" in Article 596, item (ii) is deemed to be replaced with "the amount obtained by multiplying by one-half the price that is to be the tax base of the real property acquisition tax to be imposed by the prefecture under Article 73-2 on the acquisition of the land set forth in Article 599, paragraph (2), item (ii) or (iii) (meaning the price that is to be the tax base in the case where Article 11-5, paragraph (1) of the Supplementary Provisions does not apply; the same applies hereinafter in this item)", and the phrase "the amount specified by Cabinet Order as the price that is to be the tax base of that real property acquisition tax" is deemed to be replaced with "the amount obtained by multiplying by one-half the amount specified by Cabinet Order as the price that is to be the tax base of that real property acquisition tax".
<sup>machine translation, not official</sup>

**第三項**  独立行政法人鉄道建設・運輸施設整備支援機構が独立行政法人鉄道建設・運輸施設整備支援機構法附則第十一条第一項第二号に規定する業務の用に供する土地に対して課する平成十四年度から平成二十年度までの各年度分の特別土地保有税については、第五百九十六条第一号（第一項又は第二項の規定により読み替えて適用される場合を含む。）中「控除した額」とあるのは、「控除した額の三分の一に相当する額」とする。
<sup>suppl-3251-226/art-31-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3/par-3</sup>
For special land holding tax imposed for each fiscal year from fiscal 2002 through fiscal 2008 on land that the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency uses for the services prescribed in Article 11, paragraph (1), item (ii) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency, the phrase "the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under paragraph (2), item (i) of that Article by the tax rate under Article 594, the total of the amounts obtained by multiplying by 1.4 percent the price that is to be the tax base of the fixed assets tax for that fiscal year to be imposed by the municipality under Articles 342 and 343 on the land set forth in that item, up to the limit of the former amount" in Article 596, item (i) (including as applied with terms replaced pursuant to paragraph (1) or (2)) is deemed to be replaced with "an amount equivalent to one-third of the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under paragraph (2), item (i) of that Article by the tax rate under Article 594, the total of the amounts obtained by multiplying by 1.4 percent the price that is to be the tax base of the fixed assets tax for that fiscal year to be imposed by the municipality under Articles 342 and 343 on the land set forth in that item, up to the limit of the former amount".
<sup>machine translation, not official</sup>

**第四項**  第五百八十六条第四項の規定は、前項の規定の適用がある場合について準用する。
<sup>suppl-3251-226/art-31-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3/par-4</sup>
The provisions of Article 586, paragraph (4) apply mutatis mutandis in the case where the preceding paragraph applies.
<sup>machine translation, not official</sup>

### 第三十一条の三の二
<sup>suppl-3251-226/art-31-3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2</sup>

**第一項**  市町村は、第六百一条第一項に規定する納税義務の免除に係る期間（同条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）、第六百二条第一項に規定する納税義務の免除に係る期間（同条第二項において準用する第六百一条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）又は第六百三条の二の二第一項に規定する納税義務の免除に係る期間（同条第二項において準用する第六百一条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）（以下この項において「免除期間」という。）が定められている土地の所有者等（第五百八十五条第一項に規定する土地の所有者等をいう。以下この項及び次項、次条第一項並びに第三十一条の三の四第一項及び第三項において同じ。）が、平成十三年四月一日から免除期間の末日までの期間内に当該土地を譲渡した場合において、当該譲渡が非課税土地等予定地（当該譲渡の日から二年を経過する日までの期間（工場、事務所その他の建物若しくは構築物の建設又は大規模な宅地の造成に要する期間が通常二年を超えることその他の政令で定める理由がある場合には、政令で定める期間とする。以下この項及び第四項において「予定期間」という。）内に、当該譲渡を受けた者（以下この項及び次項において「譲受者」という。）が、当該土地を第五百八十六条第二項各号に掲げる土地（同項第二十三号、第二十五号及び第二十五号の二に掲げる土地、同項第二十八号に掲げる土地のうち第三百四十八条第二項第一号又は第七号から第八号までに掲げる土地に該当するもの並びに第五百八十六条第二項第三十号に掲げる土地のうち当該市町村の条例で定めるものを除く。以下この項において「非課税土地」という。）として使用し、若しくは使用させる予定であること、当該土地について第六百二条第一項各号に掲げる者の区分に応じ当該各号に定める土地の譲渡（以下この項において「特例譲渡」という。）をする予定であること又は当該土地を第六百三条の二第一項の規定に該当する土地（以下この項において「免除土地」という。）として使用し、若しくは使用させる予定であることにつき市町村長の認定を受けた土地をいう。）のための譲渡に該当し、かつ、譲受者が、予定期間内に、当該土地を非課税土地として使用し、若しくは使用させたこと、当該土地について特例譲渡をしたこと又は当該土地を免除土地として使用し、若しくは使用させたことにつき市町村長の確認を受けたときは、当該土地の所有者等の当該土地に係る特別土地保有税に係る地方団体の徴収金（免除期間に係るものに限る。第三項及び第四項において同じ。）に係る納税義務を免除するものとする。
<sup>suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-1</sup>
A municipality is to, where a landowner, etc. (meaning the landowner, etc. prescribed in Article 585, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph, paragraph (1) of the following Article and Article 31-3-4, paragraphs (1) and (3)) of land for which the period for exemption from tax liability prescribed in Article 601, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to paragraph (2) of that Article), the period for exemption from tax liability prescribed in Article 602, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to Article 601, paragraph (2) as applied mutatis mutandis in Article 602, paragraph (2)) or the period for exemption from tax liability prescribed in Article 603-2-2, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to Article 601, paragraph (2) as applied mutatis mutandis in Article 603-2-2, paragraph (2)) (hereinafter in this paragraph referred to as the "exemption period") has been determined has transferred that land during the period from April 1, 2001 until the last day of the exemption period, and that transfer falls under a transfer for the purpose of a planned site for tax-exempt land, etc. (meaning land for which a certification has been received from the mayor of the municipality that, within the period until the day on which two years elapse from the date of that transfer (or the period specified by Cabinet Order where there is a reason specified by Cabinet Order, such as that the period required for the construction of buildings or structures such as factories and offices or for the development of large-scale building land ordinarily exceeds two years; hereinafter in this paragraph and paragraph (4) referred to as the "scheduled period"), the person who received that transfer (hereinafter in this paragraph and the following paragraph referred to as the "transferee") plans to use or allow the use of that land as the land set forth in the items of Article 586, paragraph (2) (excluding land listed in items (xxiii), (xxv) and (xxv)-2 of that paragraph, land listed in item (xxviii) of that paragraph that falls under land listed in Article 348, paragraph (2), item (i) or items (vii) through (viii), and land listed in Article 586, paragraph (2), item (xxx) that is specified by the Municipal Ordinance of that municipality; hereinafter in this paragraph referred to as "tax-exempt land"), plans to carry out with respect to that land a transfer of land specified in the items of Article 602, paragraph (1) according to the classification of persons set forth in those items (hereinafter in this paragraph referred to as a "special transfer"), or plans to use or allow the use of that land as land falling under Article 603-2, paragraph (1) (hereinafter in this paragraph referred to as "exempted land")), and the transferee has received confirmation from the mayor of the municipality that, within the scheduled period, the transferee has used or allowed the use of that land as tax-exempt land, has carried out a special transfer of that land or has used or allowed the use of that land as exempted land, exempt the tax liability of the landowner, etc. of that land for the local government levies relating to special land holding tax on that land (limited to those relating to the exemption period; the same applies in paragraphs (3) and (4)).
<sup>machine translation, not official</sup>

**第二項**  土地の所有者等は、前項の規定の適用を受けようとする場合においては、譲受者に対する土地の譲渡の日までに、市町村長に対して当該土地に係る特別土地保有税について同項の規定の適用を受けたい旨の申出をしなければならない。ただし、当該申出が遅延したことについてやむを得ない理由があると市町村長が認める場合には、当該譲渡の日後に申出をすることができる。
<sup>suppl-3251-226/art-31-3-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-2</sup>
A landowner, etc. who wishes to receive the application of the preceding paragraph must, by the date of the transfer of the land to the transferee, make a request to the mayor of the municipality to the effect that the landowner, etc. wishes to have that paragraph applied with respect to the special land holding tax on that land; provided, however, that where the mayor of the municipality finds that there is an unavoidable reason for the delay of that request, the request may be made after the date of that transfer.
<sup>machine translation, not official</sup>

**第三項**  市町村長は、前項の申出があつた場合には、直ちに当該申出に係る土地に係る第六百一条第三項又は第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）の規定による徴収の猶予を取り消し、かつ、当該徴収の猶予の取消しの日から第一項の認定をする日までの期間（当該徴収の猶予の取消しの日から六月以内に同項の認定を求める旨の申請がないときは、当該徴収の猶予の取消しの日から六月を経過する日までの期間とし、同項の認定をしない旨の決定をしたときは政令で定める日までの期間とする。）、当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）の徴収を猶予するものとする。ただし、当該土地について、同項の規定の適用がないことが明らかである場合は、この限りでない。
<sup>suppl-3251-226/art-31-3-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-3</sup>
When a request under the preceding paragraph is made, the mayor of the municipality is to immediately cancel the deferral of collection under Article 601, paragraph (3) or (4) (including as applied mutatis mutandis in Article 602, paragraph (2) and Article 603-2-2, paragraph (2)) relating to the land concerning that request, and defer the collection of the local government levies relating to special land holding tax on that land (excluding those already collected) for the period from the date of cancellation of that deferral of collection until the date of the certification under paragraph (1) (where no application seeking the certification under that paragraph is made within six months from the date of cancellation of that deferral of collection, the period until the day on which six months elapse from the date of cancellation of that deferral of collection, and where a decision not to give the certification under that paragraph has been made, the period until the date specified by Cabinet Order); provided, however, that this does not apply where it is clear that paragraph (1) does not apply to that land.
<sup>machine translation, not official</sup>

**第四項**  第六百一条第二項から第九項までの規定は、市町村長が第一項の認定をした場合における当該認定に係る予定期間の延長及び当該土地に係る特別土地保有税に係る地方団体の徴収金の徴収の猶予並びに同項の規定により納税義務を免除した場合における当該土地に係る特別土地保有税に係る地方団体の徴収金の還付について準用する。この場合において、同条第二項中「納税義務の免除に係る期間」とあるのは「附則第三十一条の三の二第一項に規定する予定期間」と、「非課税土地として使用し、又は使用させることができないと認める場合」とあるのは「同条第一項に規定する譲受者が、同項に規定する非課税土地として使用し、若しくは使用させ、若しくは当該土地について同項に規定する特例譲渡をすることができないと認める場合又は同項に規定する譲受者が、当該土地を同項に規定する免除土地（以下この項において「免除土地」という。）として使用し、若しくは使用させることができないと認める場合（この項の規定により同条第一項に規定する予定期間が既に延長されている場合を除く。）」と、「相当の期間」とあるのは「相当の期間（当該土地を免除土地として使用し、又は使用させることができないと認める場合にあつては、五年を超えない範囲内で市町村長が定める相当の期間）」と、同条第三項中「第一項の認定」とあるのは「附則第三十一条の三の二第一項の認定」と、「納税義務の免除に係る期間」とあるのは「当該認定の日から同項に規定する予定期間の末日までの期間」と、「当該土地に係る特別土地保有税に係る地方団体の徴収金」とあるのは「同項に規定する当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）」と、同条第四項中「第二項」とあり、及び「同項」とあるのは「附則第三十一条の三の二第四項において読み替えて準用する第二項」と、「納税義務の免除に係る期間」とあるのは「附則第三十一条の三の二第一項に規定する予定期間」と、「当該土地に係る特別土地保有税に係る地方団体の徴収金」とあるのは「同項に規定する当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）」と、同条第五項中「第一項の規定の適用がないこと」とあるのは「附則第三十一条の三の二第一項の確認をすることができないこと」と、同条第七項中「第一項の規定の適用があることとなつた」とあるのは「附則第三十一条の三の二第一項の規定により同項の土地の所有者等の当該土地に係る特別土地保有税に係る地方団体の徴収金（同項に規定する免除期間に係るものに限る。以下この項において同じ。）に係る納税義務を免除した」と読み替えるものとする。
<sup>suppl-3251-226/art-31-3-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-4</sup>
The provisions of Article 601, paragraphs (2) through (9) apply mutatis mutandis to the extension of the scheduled period relating to the certification, the deferral of collection of the local government levies relating to special land holding tax on the land, in the case where the mayor of the municipality has given the certification under paragraph (1), and the refund of the local government levies relating to special land holding tax on the land, in the case where tax liability has been exempted pursuant to that paragraph. In this case, in Article 601, paragraph (2), the phrase "the period for exemption from tax liability" is deemed to be replaced with "the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions", the phrase "the land cannot be used or made available for use as tax-exempt land" is deemed to be replaced with "the transferee prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions cannot use or allow the use of the land as the tax-exempt land prescribed in that paragraph, or carry out the special transfer prescribed in that paragraph with respect to the land, or the transferee prescribed in that paragraph cannot use or allow the use of the land as the exempted land prescribed in that paragraph (hereinafter in this paragraph referred to as "exempted land") (excluding the case where the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions has already been extended pursuant to this paragraph)", and the phrase "a reasonable period" is deemed to be replaced with "a reasonable period (or, where the mayor finds that the land cannot be used or made available for use as exempted land, a reasonable period determined by the mayor within a range not exceeding five years)"; in paragraph (3) of that Article, the phrase "under paragraph (1)" is deemed to be replaced with "under Article 31-3-2, paragraph (1) of the Supplementary Provisions", the phrase "the period for exemption from tax liability" is deemed to be replaced with "the period from the date of that certification until the last day of the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions", and the phrase "the local government levies relating to the special land holding tax on that land" is deemed to be replaced with "the local government levies relating to the special land holding tax on that land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions (excluding those already collected)"; in paragraph (4) of that Article, the phrases "paragraph (2)" and "that paragraph" are deemed to be replaced with "paragraph (2) as applied mutatis mutandis with the terms replaced in Article 31-3-2, paragraph (4) of the Supplementary Provisions", the phrase "the period for exemption from tax liability" is deemed to be replaced with "the scheduled period prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions", and the phrase "the local government levies relating to the special land holding tax on that land" is deemed to be replaced with "the local government levies relating to the special land holding tax on that land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions (excluding those already collected)"; in paragraph (5) of that Article, the phrase "paragraph (1) does not apply" is deemed to be replaced with "the confirmation under Article 31-3-2, paragraph (1) of the Supplementary Provisions cannot be given"; and in paragraph (7) of that Article, the phrase "paragraph (1) comes to apply" is deemed to be replaced with "the tax liability for the local government levies relating to special land holding tax on that land of the landowner, etc. of the land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions (limited to those relating to the exemption period prescribed in that paragraph; the same applies hereinafter in this paragraph) has been exempted pursuant to that paragraph".
<sup>machine translation, not official</sup>

**第五項**  第三項の規定又は前項において準用する第六百一条第三項若しくは第四項の規定により徴収を猶予した税額に係る第六百七条第二項及び第六百八条第一項第四号の規定の適用については、これらの規定中「第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）、第六百三条第三項又は第六百三条の二第五項」とあるのは、「附則第三十一条の三の二第三項又は同条第四項において準用する第六百一条第三項若しくは第四項」とする。
<sup>suppl-3251-226/art-31-3-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-5</sup>
With regard to the application of Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) to the amount of tax for which collection has been deferred pursuant to paragraph (3) or Article 601, paragraph (3) or (4) as applied mutatis mutandis in the preceding paragraph, the phrase "Article 601, paragraph (3) or (4) (including as applied mutatis mutandis under Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), Article 603, paragraph (3) or Article 603-2, paragraph (5)" in those provisions is deemed to be replaced with "Article 31-3-2, paragraph (3) of the Supplementary Provisions or Article 601, paragraph (3) or (4) as applied mutatis mutandis in Article 31-3-2, paragraph (4) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第六項**  第一項の認定及び確認の手続その他前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-31-3-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-6</sup>
Procedures for the certification and confirmation under paragraph (1), and other matters necessary for the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十一条の三の三
<sup>suppl-3251-226/art-31-3-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3</sup>

**第一項**  市町村は、第六百一条第一項に規定する納税義務の免除に係る期間（同条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）、第六百二条第一項に規定する納税義務の免除に係る期間（同条第二項において準用する第六百一条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）又は第六百三条の二の二第一項に規定する納税義務の免除に係る期間（同条第二項において準用する第六百一条第二項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）（以下この項及び次項並びに次条において「免除期間」という。）が定められている土地の所有者等が、平成十三年四月一日から免除期間の末日までの期間内に、当該免除期間に係る第六百一条第三項又は第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。次項において同じ。）の規定による徴収の猶予の理由の全部又は一部の変更の申出をし、かつ、当該申出に係る土地を第五百八十六条第二項各号に掲げる土地（同項第二十三号、第二十五号及び第二十五号の二に掲げる土地、同項第二十八号に掲げる土地のうち第三百四十八条第二項第一号又は第七号から第八号までに掲げる土地に該当するもの並びに第五百八十六条第二項第三十号に掲げる土地のうち当該市町村の条例で定めるものを除く。以下この項及び次条において「非課税土地」という。）として使用し、若しくは使用させる予定であること、当該土地について第六百二条第一項各号に掲げる者の区分に応じ当該各号に定める土地の譲渡（以下この項及び次条において「特例譲渡」という。）をする予定であること又は当該土地を第六百三条の二第一項の規定に該当する土地（以下この項及び次条において「免除土地」という。）として使用し、若しくは使用させる予定であることにつき市町村長の認定を受け、当該認定の日から二年を経過する日までの期間（工場、事務所その他の建物若しくは構築物の建設又は大規模な宅地の造成に要する期間が通常二年を超えることその他の政令で定める理由がある場合には、政令で定める期間とする。以下この項及び第三項並びに次条において「予定期間」という。）内に、当該土地を非課税土地として使用し、若しくは使用させたこと、当該土地について特例譲渡をしたこと又は当該土地を免除土地として使用し、若しくは使用させたことにつき市町村長の確認を受けたときは、当該土地に係る特別土地保有税に係る地方団体の徴収金（免除期間又は予定期間に係るものに限る。第三項において同じ。）に係る納税義務を免除するものとする。
<sup>suppl-3251-226/art-31-3-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-1</sup>
A municipality is to, where a landowner, etc. of land for which the period for exemption from tax liability prescribed in Article 601, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to paragraph (2) of that Article), the period for exemption from tax liability prescribed in Article 602, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to Article 601, paragraph (2) as applied mutatis mutandis in Article 602, paragraph (2)) or the period for exemption from tax liability prescribed in Article 603-2-2, paragraph (1) (including the period as extended where the period for exemption from tax liability has been extended pursuant to Article 601, paragraph (2) as applied mutatis mutandis in Article 603-2-2, paragraph (2)) (hereinafter in this paragraph, the following paragraph and the following Article referred to as the "exemption period") has been determined has, during the period from April 1, 2001 until the last day of the exemption period, made a request to change all or part of the grounds for the deferral of collection under Article 601, paragraph (3) or (4) (including as applied mutatis mutandis in Article 602, paragraph (2) and Article 603-2-2, paragraph (2); the same applies in the following paragraph) relating to that exemption period, and has received a certification from the mayor of the municipality that it is planned to use or allow the use of the land concerning that request as the land set forth in the items of Article 586, paragraph (2) (excluding land listed in items (xxiii), (xxv) and (xxv)-2 of that paragraph, land listed in item (xxviii) of that paragraph that falls under land listed in Article 348, paragraph (2), item (i) or items (vii) through (viii), and land listed in Article 586, paragraph (2), item (xxx) that is specified by the Municipal Ordinance of that municipality; hereinafter in this paragraph and the following Article referred to as "tax-exempt land"), to carry out with respect to that land a transfer of land specified in the items of Article 602, paragraph (1) according to the classification of persons set forth in those items (hereinafter in this paragraph and the following Article referred to as a "special transfer"), or to use or allow the use of that land as land falling under Article 603-2, paragraph (1) (hereinafter in this paragraph and the following Article referred to as "exempted land"), and, within the period until the day on which two years elapse from the date of that certification (or the period specified by Cabinet Order where there is a reason specified by Cabinet Order, such as that the period required for the construction of buildings or structures such as factories and offices or for the development of large-scale building land ordinarily exceeds two years; hereinafter in this paragraph, paragraph (3) and the following Article referred to as the "scheduled period"), has received confirmation from the mayor of the municipality that the land has been used or allowed to be used as tax-exempt land, that a special transfer of the land has been carried out, or that the land has been used or allowed to be used as exempted land, exempt the tax liability for the local government levies relating to special land holding tax on that land (limited to those relating to the exemption period or the scheduled period; the same applies in paragraph (3)).
<sup>machine translation, not official</sup>

**第二項**  市町村長は、前項の申出があつた場合には、直ちに当該申出に係る土地に係る第六百一条第三項又は第四項の規定による徴収の猶予を取り消し、かつ、当該徴収の猶予の取消しの日から前項の認定をする日までの期間（当該徴収の猶予の取消しの日の属する月の翌々月の末日までに同項の認定を求める旨の申請がないときは、当該徴収の猶予の取消しの日から同日の属する月の翌々月の末日までの期間とし、同項の認定をしない旨の決定をしたときは政令で定める日までの期間とする。）、当該土地に係る特別土地保有税に係る地方団体の徴収金（免除期間に係るものに限り、既に徴収したものを除く。）の徴収を猶予するものとする。ただし、当該土地について、同項の規定の適用がないことが明らかである場合は、この限りでない。
<sup>suppl-3251-226/art-31-3-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-2</sup>
When a request under the preceding paragraph is made, the mayor of the municipality is to immediately cancel the deferral of collection under Article 601, paragraph (3) or (4) relating to the land concerning that request, and defer the collection of the local government levies relating to special land holding tax on that land (limited to those relating to the exemption period, and excluding those already collected) for the period from the date of cancellation of that deferral of collection until the date of the certification under the preceding paragraph (where no application seeking the certification under that paragraph is made by the last day of the second month following the month that includes the date of cancellation of that deferral of collection, the period from the date of cancellation of that deferral of collection until that last day, and where a decision not to give the certification under that paragraph has been made, the period until the date specified by Cabinet Order); provided, however, that this does not apply where it is clear that paragraph (1) does not apply to that land.
<sup>machine translation, not official</sup>

**第三項**  第六百一条第二項から第九項までの規定は、市町村長が第一項の認定をした場合における当該認定に係る予定期間の延長及び当該土地に係る特別土地保有税に係る地方団体の徴収金の徴収の猶予並びに同項の規定により納税義務を免除した場合における当該土地に係る特別土地保有税に係る地方団体の徴収金の還付について準用する。この場合において、同条第二項中「納税義務の免除に係る期間」とあるのは「附則第三十一条の三の三第一項に規定する予定期間」と、「非課税土地として使用し、又は使用させることができないと認める場合」とあるのは「同条第一項に規定する非課税土地として使用し、若しくは使用させ、若しくは当該土地について同項に規定する特例譲渡をすることができないと認める場合又は当該土地を同項に規定する免除土地（以下この項において「免除土地」という。）として使用し、若しくは使用させることができないと認める場合（この項の規定により同条第一項に規定する予定期間が既に延長されている場合を除く。）」と、「相当の期間」とあるのは「相当の期間（当該土地を免除土地として使用し、又は使用させることができないと認める場合にあつては、五年を超えない範囲内で市町村長が定める相当の期間）」と、同条第三項中「第一項の認定」とあるのは「附則第三十一条の三の三第一項の認定」と、「納税義務の免除に係る期間」とあるのは「当該認定の日から同項に規定する予定期間の末日までの期間」と、「当該土地に係る特別土地保有税に係る地方団体の徴収金」とあるのは「同項に規定する当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）」と、同条第四項中「第二項」とあり、及び「同項」とあるのは「附則第三十一条の三の三第三項において読み替えて準用する第二項」と、「納税義務の免除に係る期間」とあるのは「附則第三十一条の三の三第一項に規定する予定期間」と、「当該土地に係る特別土地保有税に係る地方団体の徴収金」とあるのは「同項に規定する当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）」と、同条第五項中「第一項の規定の適用がないこと」とあるのは「附則第三十一条の三の三第一項の確認をすることができないこと」と、同条第七項中「第一項の規定の適用があることとなつた」とあるのは「附則第三十一条の三の三第一項の規定により同項の土地の所有者等の当該土地に係る特別土地保有税に係る地方団体の徴収金（同項に規定する免除期間に係るものに限る。以下この項において同じ。）に係る納税義務を免除した」と読み替えるものとする。
<sup>suppl-3251-226/art-31-3-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-3</sup>
The provisions of Article 601, paragraphs (2) through (9) apply mutatis mutandis to the extension of the scheduled period relating to the certification, the deferral of collection of the local government levies relating to special land holding tax on the land, in the case where the mayor of the municipality has given the certification under paragraph (1), and the refund of the local government levies relating to special land holding tax on the land, in the case where tax liability has been exempted pursuant to that paragraph. In this case, in Article 601, paragraph (2), the phrase "the period for exemption from tax liability" is deemed to be replaced with "the scheduled period prescribed in Article 31-3-3, paragraph (1) of the Supplementary Provisions", the phrase "the land cannot be used or made available for use as tax-exempt land" is deemed to be replaced with "the land cannot be used or made available for use as the tax-exempt land prescribed in Article 31-3-3, paragraph (1) of the Supplementary Provisions, no special transfer prescribed in that paragraph can be carried out with respect to the land, or the land cannot be used or made available for use as the exempted land prescribed in that paragraph (hereinafter in this paragraph referred to as "exempted land") (excluding the case where the scheduled period prescribed in Article 31-3-3, paragraph (1) of the Supplementary Provisions has already been extended pursuant to this paragraph)", and the phrase "a reasonable period" is deemed to be replaced with "a reasonable period (or, where the mayor finds that the land cannot be used or made available for use as exempted land, a reasonable period determined by the mayor within a range not exceeding five years)"; in paragraph (3) of that Article, the phrase "under paragraph (1)" is deemed to be replaced with "under Article 31-3-3, paragraph (1) of the Supplementary Provisions", the phrase "the period for exemption from tax liability" is deemed to be replaced with "the period from the date of that certification until the last day of the scheduled period prescribed in Article 31-3-3, paragraph (1) of the Supplementary Provisions", and the phrase "the local government levies relating to the special land holding tax on that land" is deemed to be replaced with "the local government levies relating to the special land holding tax on that land prescribed in Article 31-3-3, paragraph (1) of the Supplementary Provisions (excluding those already collected)"; in paragraph (4) of that Article, the phrases "paragraph (2)" and "that paragraph" are deemed to be replaced with "paragraph (2) as applied mutatis mutandis with the terms replaced in Article 31-3-3, paragraph (3) of the Supplementary Provisions", the phrase "the period for exemption from tax liability" is deemed to be replaced with "the scheduled period prescribed in Article 31-3-3, paragraph (1) of the Supplementary Provisions", and the phrase "the local government levies relating to the special land holding tax on that land" is deemed to be replaced with "the local government levies relating to the special land holding tax on that land prescribed in Article 31-3-3, paragraph (1) of the Supplementary Provisions (excluding those already collected)"; in paragraph (5) of that Article, the phrase "paragraph (1) does not apply" is deemed to be replaced with "the confirmation under Article 31-3-3, paragraph (1) of the Supplementary Provisions cannot be given"; and in paragraph (7) of that Article, the phrase "paragraph (1) comes to apply" is deemed to be replaced with "the tax liability for the local government levies relating to special land holding tax on that land of the landowner, etc. of the land prescribed in Article 31-3-3, paragraph (1) of the Supplementary Provisions (limited to those relating to the exemption period prescribed in that paragraph; the same applies hereinafter in this paragraph) has been exempted pursuant to that paragraph".
<sup>machine translation, not official</sup>

**第四項**  第二項の規定又は前項において準用する第六百一条第三項若しくは第四項の規定により徴収を猶予した税額に係る第六百七条第二項及び第六百八条第一項第四号の規定の適用については、これらの規定中「第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）、第六百三条第三項又は第六百三条の二第五項」とあるのは、「附則第三十一条の三の三第二項又は同条第三項において準用する第六百一条第三項若しくは第四項」とする。
<sup>suppl-3251-226/art-31-3-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-4</sup>
With regard to the application of Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) to the amount of tax for which collection has been deferred pursuant to paragraph (2) or Article 601, paragraph (3) or (4) as applied mutatis mutandis in the preceding paragraph, the phrase "Article 601, paragraph (3) or (4) (including as applied mutatis mutandis under Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), Article 603, paragraph (3) or Article 603-2, paragraph (5)" in those provisions is deemed to be replaced with "Article 31-3-3, paragraph (2) of the Supplementary Provisions or Article 601, paragraph (3) or (4) as applied mutatis mutandis in Article 31-3-3, paragraph (3) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第五項**  第一項の認定及び確認の手続その他前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-31-3-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-5</sup>
Procedures for the certification and confirmation under paragraph (1), and other matters necessary for the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十一条の三の四
<sup>suppl-3251-226/art-31-3-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4</sup>

**第一項**  市町村は、予定期間（前条第三項の規定により読み替えて準用する第六百一条第二項の規定により予定期間を延長した場合における当該延長された期間を含む。以下この項において同じ。）が定められている土地の所有者等が、平成十七年四月一日から予定期間の末日までの期間内に、当該予定期間に係る前条第三項の規定により読み替えて準用する第六百一条第三項又は第四項の規定による徴収の猶予の理由の全部又は一部の変更の申出をし、かつ、当該申出に係る土地を非課税土地として使用し、若しくは使用させる予定であること、当該土地について特例譲渡をする予定であること又は当該土地を免除土地として使用し、若しくは使用させる予定であることにつき市町村長の認定を受け、当該認定の日から二年を経過する日までの期間（工場、事務所その他の建物若しくは構築物の建設又は大規模な宅地の造成に要する期間が通常二年を超えることその他の政令で定める理由がある場合には、政令で定める期間とする。以下この条において「変更後予定期間」という。）内に、当該土地を非課税土地として使用し、若しくは使用させたこと、当該土地について特例譲渡をしたこと又は当該土地を免除土地として使用し、若しくは使用させたことにつき市町村長の確認を受けたときは、当該土地に係る特別土地保有税に係る地方団体の徴収金（免除期間、予定期間又は変更後予定期間に係るものに限る。第四項において同じ。）に係る納税義務を免除するものとする。
<sup>suppl-3251-226/art-31-3-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-1</sup>
A municipality is to, where a landowner, etc. of land for which the scheduled period (including the period as extended where the scheduled period has been extended pursuant to Article 601, paragraph (2) as applied mutatis mutandis with the terms replaced pursuant to paragraph (3) of the preceding Article; the same applies hereinafter in this paragraph) has been determined has, during the period from April 1, 2005 until the last day of the scheduled period, made a request to change all or part of the grounds for the deferral of collection under Article 601, paragraph (3) or (4) as applied mutatis mutandis with the terms replaced pursuant to paragraph (3) of the preceding Article relating to that scheduled period, and has received a certification from the mayor of the municipality that it is planned to use or allow the use of the land concerning that request as tax-exempt land, to carry out a special transfer of that land, or to use or allow the use of that land as exempted land, and, within the period until the day on which two years elapse from the date of that certification (or the period specified by Cabinet Order where there is a reason specified by Cabinet Order, such as that the period required for the construction of buildings or structures such as factories and offices or for the development of large-scale building land ordinarily exceeds two years; hereinafter in this Article referred to as the "revised scheduled period"), has received confirmation from the mayor of the municipality that the land has been used or allowed to be used as tax-exempt land, that a special transfer of the land has been carried out, or that the land has been used or allowed to be used as exempted land, exempt the tax liability for the local government levies relating to special land holding tax on that land (limited to those relating to the exemption period, the scheduled period or the revised scheduled period; the same applies in paragraph (4)).
<sup>machine translation, not official</sup>

**第二項**  市町村長は、前項の申出があつた場合には、直ちに当該申出に係る土地に係る前条第三項の規定により読み替えて準用する第六百一条第三項又は第四項の規定による徴収の猶予を取り消し、かつ、当該徴収の猶予の取消しの日から前項の認定をする日までの期間（当該徴収の猶予の取消しの日の属する月の翌々月の末日までに同項の認定を求める旨の申請がないときは当該徴収の猶予の取消しの日から同日の属する月の翌々月の末日までの期間とし、同項の認定をしない旨の決定をしたときは政令で定める日までの期間とする。）、当該土地に係る特別土地保有税に係る地方団体の徴収金（免除期間又は予定期間に係るものに限り、既に徴収したものを除く。）の徴収を猶予するものとする。ただし、当該土地について、同項の規定の適用がないことが明らかである場合は、この限りでない。
<sup>suppl-3251-226/art-31-3-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-2</sup>
When a request under the preceding paragraph is made, the mayor of the municipality is to immediately cancel the deferral of collection under Article 601, paragraph (3) or (4) as applied mutatis mutandis with the terms replaced pursuant to paragraph (3) of the preceding Article relating to the land concerning that request, and defer the collection of the local government levies relating to special land holding tax on that land (limited to those relating to the exemption period or the scheduled period, and excluding those already collected) for the period from the date of cancellation of that deferral of collection until the date of the certification under the preceding paragraph (where no application seeking the certification under that paragraph is made by the last day of the second month following the month that includes the date of cancellation of that deferral of collection, the period from the date of cancellation of that deferral of collection until that last day, and where a decision not to give the certification under that paragraph has been made, the period until the date specified by Cabinet Order); provided, however, that this does not apply where it is clear that paragraph (1) does not apply to that land.
<sup>machine translation, not official</sup>

**第三項**  市町村長は、災害その他やむを得ない理由により変更後予定期間（この項の規定により変更後予定期間を延長した場合における当該延長された期間を含む。以下この項において同じ。）内に当該土地を非課税土地として使用し、若しくは使用させ、当該土地について特例譲渡をし、又は当該土地を免除土地として使用し、若しくは使用させることができないと認める場合（この項の規定により免除土地として使用し、又は使用させることができないと認められることで変更後予定期間が既に延長されている場合を除く。）には、土地の所有者等からの申請に基づき市町村長が定める相当の期間（当該土地を免除土地として使用し、又は使用させることができないと認める場合にあつては、五年を超えない範囲内で市町村長が定める相当の期間）を限つて、変更後予定期間を延長することができる。
<sup>suppl-3251-226/art-31-3-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-3</sup>
Where the mayor of the municipality finds that, due to a disaster or other unavoidable reason, the land cannot be used or allowed to be used as tax-exempt land, a special transfer of the land cannot be carried out, or the land cannot be used or allowed to be used as exempted land, within the revised scheduled period (including the period as extended where the revised scheduled period has been extended pursuant to this paragraph; the same applies hereinafter in this paragraph) (excluding the case where the revised scheduled period has already been extended on the ground that it was found under this paragraph that the land cannot be used or allowed to be used as exempted land), the mayor may extend the revised scheduled period for a reasonable period determined by the mayor on the application of the landowner, etc. (or, where the mayor finds that the land cannot be used or allowed to be used as exempted land, a reasonable period determined by the mayor within a range not exceeding five years).
<sup>machine translation, not official</sup>

**第四項**  市町村長は、第一項の認定をした場合には、当該認定の日から変更後予定期間の末日までの期間を限つて、当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）の徴収を猶予するものとする。この場合において、市町村長は、政令で定める要件に該当して担保を徴する必要がないと認めるときを除き、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより徴しなければならない。
<sup>suppl-3251-226/art-31-3-4/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-4</sup>
Where the mayor of the municipality has given the certification under paragraph (1), the mayor is to defer the collection of the local government levies relating to special land holding tax on that land (excluding those already collected) for the period from the date of that certification until the last day of the revised scheduled period. In this case, the mayor must, except where the mayor finds that the requirements specified by Cabinet Order are met and there is no need to take security, take, pursuant to Cabinet Order, security of the kinds listed in the items of Article 16, paragraph (1) equal to the amount relating to that deferral.
<sup>machine translation, not official</sup>

**第五項**  市町村長は、第三項の規定により変更後予定期間（同項の規定により変更後予定期間を延長した場合における当該延長された期間を含む。）を延長した場合には、当該延長された期間を限つて、当該土地に係る特別土地保有税に係る地方団体の徴収金（既に徴収したものを除く。）の徴収の猶予の期間を延長するものとする。この場合においては、前項後段の規定を準用する。
<sup>suppl-3251-226/art-31-3-4/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-5</sup>
Where the mayor of the municipality has extended the revised scheduled period pursuant to paragraph (3) (including the period as extended where the revised scheduled period has been extended under that paragraph), the mayor is to extend the period of deferral of collection of the local government levies relating to special land holding tax on that land (excluding those already collected) for that extended period. In this case, the second sentence of the preceding paragraph applies mutatis mutandis.
<sup>machine translation, not official</sup>

**第六項**  市町村長は、前二項の規定による徴収の猶予をした場合において、当該徴収の猶予に係る特別土地保有税について第一項の確認をすることができないことが明らかとなつたとき、又は徴収の猶予の理由の一部に変更があることが明らかとなつたときは、当該徴収の猶予に係る特別土地保有税に係る地方団体の徴収金の全部又は一部についてその徴収の猶予を取り消さなければならない。この場合において、徴収の猶予を取り消された者は、直ちに当該徴収の猶予の取消しに係る特別土地保有税に係る地方団体の徴収金を納付しなければならない。
<sup>suppl-3251-226/art-31-3-4/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-6</sup>
Where collection has been deferred pursuant to the preceding two paragraphs and it becomes clear that the confirmation under paragraph (1) cannot be given with respect to the special land holding tax relating to that deferral of collection, or that there has been a change in part of the grounds for the deferral of collection, the mayor of the municipality must cancel the deferral of collection for all or part of the local government levies relating to special land holding tax relating to that deferral of collection. In this case, the person whose deferral of collection has been cancelled must immediately pay the local government levies relating to special land holding tax concerned in the cancellation of that deferral of collection.
<sup>machine translation, not official</sup>

**第七項**  第十五条の二の二、第十五条の二の三第一項及び第十五条の三第三項並びに第十六条の二第一項から第三項までの規定は第四項及び第五項の規定による徴収の猶予について、第十一条、第十六条第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は第四項後段（第五項後段において準用する場合を含む。）の規定による担保について、それぞれ準用する。
<sup>suppl-3251-226/art-31-3-4/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-7</sup>
The provisions of Article 15-2-2, Article 15-2-3, paragraph (1) and Article 15-3, paragraph (3), and Article 16-2, paragraphs (1) through (3) apply mutatis mutandis to the deferral of collection under paragraphs (4) and (5), and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the second sentence of paragraph (4) (including as applied mutatis mutandis in the second sentence of paragraph (5)), respectively.
<sup>machine translation, not official</sup>

**第八項**  市町村は、特別土地保有税に係る地方団体の徴収金を徴収した場合において、当該特別土地保有税について第一項の規定の適用があることとなつたときは、当該特別土地保有税の納税義務者の申請に基づいて、当該土地に係る特別土地保有税に係る地方団体の徴収金（免除期間に係るものに限る。）を還付するものとする。
<sup>suppl-3251-226/art-31-3-4/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-8</sup>
Where a municipality has collected local government levies relating to special land holding tax, and paragraph (1) has come to apply to that special land holding tax, the municipality is to refund, on the application of the person liable for that special land holding tax, the local government levies relating to special land holding tax on that land (limited to those relating to the exemption period).
<sup>machine translation, not official</sup>

**第九項**  市町村長は、前項の規定により特別土地保有税に係る地方団体の徴収金を還付する場合において、還付を受ける者の未納に係る地方団体の徴収金があるときは、当該還付すべき額をこれに充当しなければならない。
<sup>suppl-3251-226/art-31-3-4/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-9</sup>
When the mayor of the municipality refunds local government levies relating to the special land holding tax under the preceding paragraph, if there are unpaid local government levies of the person to receive the refund, the mayor must appropriate the amount to be refunded to those levies.
<sup>machine translation, not official</sup>

**第十項**  前二項の規定によつて特別土地保有税に係る地方団体の徴収金を還付し、又は充当する場合には、第八項の規定による還付の申請があつた日から起算して十日を経過した日を第十七条の四第一項各号に掲げる日とみなして、同項の規定を適用する。
<sup>suppl-3251-226/art-31-3-4/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-10</sup>
Where local government levies relating to special land holding tax are refunded or appropriated pursuant to the preceding two paragraphs, deeming the day on which 10 days have elapsed counting from the day on which the application for a refund under paragraph (8) was made to be the day listed in the items of Article 17-4, paragraph (1), the provisions of that paragraph apply.
<sup>machine translation, not official</sup>

**第十一項**  第二項、第四項又は第五項の規定により徴収を猶予した税額に係る第六百七条第二項及び第六百八条第一項第四号の規定の適用については、これらの規定中「第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）、第六百三条第三項又は第六百三条の二第五項」とあるのは、「附則第三十一条の三の四第二項、第四項又は第五項」とする。
<sup>suppl-3251-226/art-31-3-4/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-11</sup>
With regard to the application of Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) to the amount of tax for which collection has been deferred pursuant to paragraph (2), (4) or (5), the phrase "Article 601, paragraph (3) or (4) (including as applied mutatis mutandis under Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), Article 603, paragraph (3) or Article 603-2, paragraph (5)" in those provisions is deemed to be replaced with "Article 31-3-4, paragraph (2), (4) or (5) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第十二項**  第一項の認定及び確認の手続その他同項から第五項までの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-31-3-4/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-12</sup>
Procedures for the certification and confirmation under paragraph (1), and other matters necessary for the application of the provisions of paragraphs (1) through (5), are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十一条の三の五
<sup>suppl-3251-226/art-31-3-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5</sup>

**第一項**  市町村長は、平成十七年四月一日以後において第六百一条第二項（第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）の規定により第六百一条第一項に規定する納税義務の免除に係る期間（以下この項及び次項において「免除期間」という。）を延長する場合、附則第三十一条の三の二第一項若しくは附則第三十一条の三の三第一項の規定によりこれらの規定に規定する予定期間（以下この項及び次項において「予定期間」という。）を定める場合、前条第一項の規定により同項に規定する変更後予定期間（以下この項及び次項において「変更後予定期間」という。）を定める場合、附則第三十一条の三の二第四項若しくは附則第三十一条の三の三第三項において準用する第六百一条第二項の規定により予定期間を延長する場合又は前条第三項の規定により変更後予定期間を延長する場合においては、これらの規定にかかわらず、同日以後において延長し、又は定める期間の合計が十年を超えない範囲内で当該免除期間、予定期間又は変更後予定期間の末日を定めなければならない。ただし、免除期間、予定期間又は変更後予定期間が定められている土地が土地区画整理法による土地区画整理事業の施行に係るもの又は都市再開発法による市街地再開発事業の施行に係るものであり、かつ、当該土地区画整理事業又は市街地再開発事業の事業施行期間の終了の時が免除期間、予定期間又は変更後予定期間の末日において当該末日後に定められているときは、免除期間、予定期間又は変更後予定期間の末日を当該事業施行期間の終了の時までとすることができる。
<sup>suppl-3251-226/art-31-3-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5/par-1</sup>
When, on or after April 1, 2005, the mayor of the municipality extends the period for exemption from tax liability prescribed in Article 601, paragraph (1) (hereinafter in this paragraph and the following paragraph referred to as the "exemption period") pursuant to Article 601, paragraph (2) (including as applied mutatis mutandis in Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), determines the scheduled period prescribed in Article 31-3-2, paragraph (1) or Article 31-3-3, paragraph (1) of the Supplementary Provisions (hereinafter in this paragraph and the following paragraph referred to as the "scheduled period") pursuant to those provisions, determines the revised scheduled period prescribed in paragraph (1) of the preceding Article (hereinafter in this paragraph and the following paragraph referred to as the "revised scheduled period") pursuant to that paragraph, extends the scheduled period pursuant to Article 601, paragraph (2) as applied mutatis mutandis in Article 31-3-2, paragraph (4) or Article 31-3-3, paragraph (3) of the Supplementary Provisions, or extends the revised scheduled period pursuant to paragraph (3) of the preceding Article, the mayor must, notwithstanding those provisions, determine the last day of the exemption period, scheduled period or revised scheduled period within a range in which the total of the periods extended or determined on or after that date does not exceed 10 years. However, where the land for which the exemption period, scheduled period or revised scheduled period has been determined relates to the implementation of a land readjustment project under the Land Readjustment Act or an urban redevelopment project under the Urban Renewal Act, and the time of the end of the project implementation period of that land readjustment project or urban redevelopment project is determined, on the last day of the exemption period, scheduled period or revised scheduled period, to be after that last day, the last day of the exemption period, scheduled period or revised scheduled period may be set at the time of the end of that project implementation period.
<sup>machine translation, not official</sup>

**第二項**  市町村長は、前項の規定により免除期間、予定期間又は変更後予定期間の末日を定めた場合において、震災、風水害、火災その他の災害により免除期間、予定期間又は変更後予定期間内に当該土地を附則第三十一条の三の二第一項に規定する非課税土地として使用し、若しくは使用させ、当該土地について同項に規定する特例譲渡をし、又は当該土地を同項に規定する免除土地として使用し、若しくは使用させることができないと認める場合には、前項の規定にかかわらず、第六百一条第二項（第六百二条第二項、第六百三条の二の二第二項、附則第三十一条の三の二第四項又は附則第三十一条の三の三第三項において準用する場合を含む。）又は前条第三項の規定により、二年を超えない範囲内で一回に限り、更に免除期間、予定期間又は変更後予定期間を延長することができる。
<sup>suppl-3251-226/art-31-3-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5/par-2</sup>
Where the mayor of the municipality has determined the last day of the exemption period, scheduled period or revised scheduled period pursuant to the preceding paragraph, and finds that, due to an earthquake, storm, flood, fire or other disaster, the land cannot be used or allowed to be used within the exemption period, scheduled period or revised scheduled period as the tax-exempt land prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions, a special transfer prescribed in that paragraph cannot be carried out with respect to the land, or the land cannot be used or allowed to be used as the exempted land prescribed in that paragraph, the mayor may, notwithstanding the preceding paragraph, pursuant to Article 601, paragraph (2) (including as applied mutatis mutandis in Article 602, paragraph (2), Article 603-2-2, paragraph (2), Article 31-3-2, paragraph (4) of the Supplementary Provisions or Article 31-3-3, paragraph (3) of the Supplementary Provisions) or paragraph (3) of the preceding Article, further extend the exemption period, scheduled period or revised scheduled period only once within a range not exceeding two years.
<sup>machine translation, not official</sup>

**第三項**  前二項の規定は、次に掲げる土地については、適用しない。
<sup>suppl-3251-226/art-31-3-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5/par-3</sup>
The provisions of the preceding two paragraphs do not apply to the following land:
<sup>machine translation, not official</sup>

  **一**  地方公共団体、独立行政法人都市再生機構又は地方住宅供給公社が施行する土地区画整理法による土地区画整理事業又は都市再開発法による市街地再開発事業に係る土地
  <sup>suppl-3251-226/art-31-3-5/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5/par-3/item-1</sup>
  Land relating to a land readjustment project under the Land Readjustment Act or an urban redevelopment project under the Urban Renewal Act implemented by a local government, the Urban Renaissance Agency or a Local Housing Corporation;
  <sup>machine translation, not official</sup>

  **二**  国又は都道府県が作成した総合的な地域開発に関する計画で政令で定めるものに基づき、主として工場、住宅又は流通業務施設の用に供する目的で行われる一団の土地の造成に関する事業に係る土地
  <sup>suppl-3251-226/art-31-3-5/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5/par-3/item-2</sup>
  Land relating to a project for the development of a block of land carried out mainly for the purpose of use for factories, housing or distribution facilities, based on a comprehensive regional development plan prepared by the national government or a prefecture and specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第四項**  平成十七年四月一日以後における第六百二条第一項第一号ニに掲げる土地の譲渡で政令で定めるものに係る同条の規定の適用については、同項中「当該土地の譲渡をし」とあるのは「当該土地の譲渡をするための公募をし」と、「当該土地の譲渡があつたこと」とあるのは「当該土地の譲渡をするための公募があつたこと」とする。
<sup>suppl-3251-226/art-31-3-5/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5/par-4</sup>
With regard to the application of Article 602 to a transfer, on or after April 1, 2005, of land listed in Article 602, paragraph (1), item (i), (d) that is specified by Cabinet Order, the phrase "transfers that land" in that paragraph is deemed to be replaced with "invites public applications for the transfer of that land", and the phrase "the transfer of that land has taken place" is deemed to be replaced with "public applications for the transfer of that land have been invited".
<sup>machine translation, not official</sup>

### 第三十一条の四
<sup>suppl-3251-226/art-31-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-4</sup>

**第一項**  第三章第八節の規定中土地に対して課する特別土地保有税に関する規定により都の区域（特別区の存する区域に限る。）、首都圏整備法第二条第一項に規定する首都圏、近畿圏整備法第二条第一項に規定する近畿圏若しくは中部圏開発整備法第二条第一項に規定する中部圏内にある指定都市の区域又はその他の市でその区域の全部若しくは一部が首都圏整備法第二条第三項に規定する既成市街地若しくは同条第四項に規定する近郊整備地帯、近畿圏整備法第二条第三項に規定する既成都市区域若しくは同条第四項に規定する近郊整備区域若しくは中部圏開発整備法第二条第三項に規定する都市整備区域内にあるものの区域（次項において「特定市の区域」という。）内に所在する土地（当該土地の所在する市（都の特別区の存する区域にあつては、都）が土地の状況を勘案して当該市の条例で定める当該市の全部又は一部の区域内に所在する土地を除く。次項において同じ。）に対して課する平成九年度から平成二十三年度までの各年度分の特別土地保有税については、第六百三条の二第一項第二号中「ものの用に供する土地」とあるのは、「ものの用に供する土地（駐車場、資材置場その他の土地自体の利用を主たる目的とする特定施設のうち建物又は構築物を伴わないものとして政令で定めるものの用に供する土地を除く。）」とする。
<sup>suppl-3251-226/art-31-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-4/par-1</sup>
With respect to special land holding tax imposed for each fiscal year from fiscal 1997 through fiscal 2011 on land located within the area of the Tokyo Metropolis (limited to the area where special wards exist), within the area of a designated city located within the National Capital Region prescribed in Article 2, paragraph (1) of the Metropolitan Area Readjustment Act, the Kinki Region prescribed in Article 2, paragraph (1) of the Kinki Area Adjustment Act or the Chubu Region prescribed in Article 2, paragraph (1) of the Chubu Area Development and Improvement Act, or within the area of any other city whose area is wholly or partly within the existing urban area prescribed in Article 2, paragraph (3) of the Metropolitan Area Readjustment Act or the suburban development zone prescribed in paragraph (4) of that Article, the built-up city area prescribed in Article 2, paragraph (3) of the Kinki Area Adjustment Act or the suburban development area prescribed in paragraph (4) of that Article, or the urban development area prescribed in Article 2, paragraph (3) of the Chubu Area Development and Improvement Act (hereinafter in the following paragraph referred to as the "area of a specified city") (excluding land located within the whole or part of the area of the city that the city in which the land is located (or the Tokyo Metropolis, in the case of the area where special wards exist) specifies by its Municipal Ordinance taking into account the condition of the land; the same applies in the following paragraph), under the provisions concerning special land holding tax imposed on land in Chapter III, Section 8, the phrase "Land used for a facility such as a factory facility or sports ground facility or other facility (limited to one composed of buildings, structures and other structures and the land used integrally with them; referred to as a "specified facility" in this item and paragraph (1) of the following Article) that conforms to the standards specified by Cabinet Order as standards for specified facilities whose state of development, state of use and other aspects make them suitable for permanent use" in Article 603-2, paragraph (1), item (ii) is deemed to be replaced with "Land used for a facility such as a factory facility or sports ground facility or other facility (limited to one composed of buildings, structures and other structures and the land used integrally with them; referred to as a "specified facility" in this item and paragraph (1) of the following Article) that conforms to the standards specified by Cabinet Order as standards for specified facilities whose state of development, state of use and other aspects make them suitable for permanent use (excluding land used for specified facilities, such as parking lots and storage yards for materials, whose main purpose is the use of the land itself, that are specified by Cabinet Order as not accompanying buildings or structures)".
<sup>machine translation, not official</sup>

**第二項**  第三章第八節の規定中土地の取得に対して課する特別土地保有税に関する規定により特定市の区域内に所在する土地の取得で平成九年四月一日から平成二十三年三月三十一日までの間にされたものに対して課する特別土地保有税については、第六百三条の二第一項第二号中「ものの用に供する土地」とあるのは、「ものの用に供する土地（駐車場、資材置場その他の土地自体の利用を主たる目的とする特定施設のうち建物又は構築物を伴わないものとして政令で定めるものの用に供する土地を除く。）」とする。
<sup>suppl-3251-226/art-31-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-4/par-2</sup>
With respect to special land holding tax imposed on the acquisition of land located within the area of a specified city, made during the period from April 1, 1997 until March 31, 2011, under the provisions concerning special land holding tax imposed on the acquisition of land in Chapter III, Section 8, the phrase "Land used for a facility such as a factory facility or sports ground facility or other facility (limited to one composed of buildings, structures and other structures and the land used integrally with them; referred to as a "specified facility" in this item and paragraph (1) of the following Article) that conforms to the standards specified by Cabinet Order as standards for specified facilities whose state of development, state of use and other aspects make them suitable for permanent use" in Article 603-2, paragraph (1), item (ii) is deemed to be replaced with "Land used for a facility such as a factory facility or sports ground facility or other facility (limited to one composed of buildings, structures and other structures and the land used integrally with them; referred to as a "specified facility" in this item and paragraph (1) of the following Article) that conforms to the standards specified by Cabinet Order as standards for specified facilities whose state of development, state of use and other aspects make them suitable for permanent use (excluding land used for specified facilities, such as parking lots and storage yards for materials, whose main purpose is the use of the land itself, that are specified by Cabinet Order as not accompanying buildings or structures)".
<sup>machine translation, not official</sup>

### 第三十二条（狩猟税の課税免除） — Exemption from Hunting Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-32 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32</sup>

**第一項**  道府県は、当該道府県内の市町村に所属する対象鳥獣捕獲員（鳥獣による農林水産業等に係る被害の防止のための特別措置に関する法律（平成十九年法律第百三十四号。次項において「鳥獣被害防止特措法」という。）第九条第七項の規定により読み替えられた鳥獣の保護及び管理並びに狩猟の適正化に関する法律（次項及び次条において「鳥獣保護管理法」という。）第五十六条に規定する対象鳥獣捕獲員をいう。）に係る狩猟者の登録が、平成二十七年四月一日から令和十一年三月三十一日までの間に行われた場合には、第七百条の五十二第一項の規定にかかわらず、当該対象鳥獣捕獲員に対しては、狩猟税を課さないものとする。
<sup>suppl-3251-226/art-32/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32/par-1</sup>
Where the hunter registration for a target wildlife capturer belonging to a municipality within the prefecture (meaning a target wildlife capturer prescribed in Article 56 of the Act on the Protection and Management of Wildlife, and the Optimization of Hunting (hereinafter in the following paragraph and the following Article referred to as the "Wildlife Protection and Management Act") as applied with terms replaced pursuant to Article 9, paragraph (7) of the Act on Special Measures for Prevention of Damage Related to Agriculture, Forestry and Fisheries Caused by Wildlife (Act No. 134 of 2007; hereinafter in the following paragraph referred to as the "Wildlife Damage Prevention Special Measures Act")) is made during the period from April 1, 2015 until March 31, 2029, a prefecture is not to impose hunting tax on that target wildlife capturer, notwithstanding Article 700-52, paragraph (1).
<sup>machine translation, not official</sup>

**第二項**  道府県は、認定鳥獣捕獲等事業者（鳥獣保護管理法第十八条の五第二項第一号に規定する認定鳥獣捕獲等事業者をいう。次条第二項において同じ。）が、当該道府県の区域を対象として鳥獣保護管理法第九条第一項（鳥獣被害防止特措法第六条第一項の規定により読み替えて適用される場合を含む。次条第一項において同じ。）の規定による許可を受け、又は鳥獣保護管理法第十四条の二第九項の規定により鳥獣保護管理法第九条第一項の規定による許可を受けた者とみなされた場合において、同条第八項（鳥獣保護管理法第十四条の二第九項又は鳥獣被害防止特措法第六条第一項の規定により読み替えて適用される場合を含む。次条第二項において同じ。）に規定する従事者証（次条第二項において「従事者証」という。）の交付を受けた当該認定鳥獣捕獲等事業者の従事者に係る狩猟者の登録が、平成二十七年五月二十九日から令和十一年三月三十一日までの間に行われたときは、第七百条の五十二第一項の規定にかかわらず、当該従事者に対しては、狩猟税を課さないものとする。
<sup>suppl-3251-226/art-32/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32/par-2</sup>
Where a certified wildlife capture business operator (meaning a certified wildlife capture business operator prescribed in Article 18-5, paragraph (2), item (i) of the Wildlife Protection and Management Act; the same applies in paragraph (2) of the following Article) has received permission under Article 9, paragraph (1) of the Wildlife Protection and Management Act (including as applied with terms replaced pursuant to Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act; the same applies in paragraph (1) of the following Article) for the area of the prefecture, or has been deemed to be a person who has received permission under Article 9, paragraph (1) of the Wildlife Protection and Management Act pursuant to Article 14-2, paragraph (9) of the Wildlife Protection and Management Act, and the hunter registration for a worker of that certified wildlife capture business operator who has been issued the worker's certificate prescribed in Article 9, paragraph (8) of the Wildlife Protection and Management Act (including as applied with terms replaced pursuant to Article 14-2, paragraph (9) of the Wildlife Protection and Management Act or Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act; the same applies in paragraph (2) of the following Article) (referred to as the "worker's certificate" in paragraph (2) of the following Article) is made during the period from May 29, 2015 until March 31, 2029, a prefecture is not to impose hunting tax on that worker, notwithstanding Article 700-52, paragraph (1).
<sup>machine translation, not official</sup>

### 第三十二条の二（狩猟税の税率の特例） — Special Provisions on the Tax Rate of Hunting Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-32-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-2</sup>

**第一項**  平成二十七年四月一日から令和十一年三月三十一日までの間に受ける狩猟者の登録であつて、当該狩猟者の登録を受ける者が鳥獣保護管理法第五十六条に規定する申請書（以下この項において「狩猟者登録の申請書」という。）を提出する日前一年以内の期間（以下この条において「特定捕獲等期間」という。）に当該道府県の区域を対象とする鳥獣保護管理法第九条第一項の規定による許可を受け、当該許可に係る鳥獣の捕獲等（以下この条において「許可捕獲等」という。）を行つた場合における狩猟税の税率は、第七百条の五十二第一項の規定にかかわらず、同項に規定する税率に二分の一を乗じた税率（以下この項において「軽減税率」という。）とする。ただし、軽減税率が適用される狩猟者の登録（以下この項において「軽減税率適用登録」という。）の要件を満たす者が、特定捕獲等期間に許可捕獲等を行つた後、軽減税率適用登録の対象となる狩猟期間（鳥獣保護管理法第二条第十項に規定する狩猟期間をいう。以下この項において同じ。）の直近の狩猟期間について狩猟者登録の申請書を提出し、既にその狩猟者の登録を受けた場合には、この限りでない。
<sup>suppl-3251-226/art-32-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-2/par-1</sup>
For hunter registration received during the period from April 1, 2015 until March 31, 2029, where the person receiving that hunter registration, within the period of one year before the day on which that person submits the written application prescribed in Article 56 of the Wildlife Protection and Management Act (hereinafter in this paragraph referred to as the "written application for hunter registration") (hereinafter in this Article referred to as the "specified capture period"), received permission under Article 9, paragraph (1) of the Wildlife Protection and Management Act for the area of the prefecture, and carried out the capture, etc. of wildlife relating to that permission (hereinafter in this Article referred to as "permitted capture, etc."), the tax rate of hunting tax is, notwithstanding Article 700-52, paragraph (1), the rate obtained by multiplying the tax rate prescribed in that paragraph by one-half (hereinafter in this paragraph referred to as the "reduced tax rate"). However, this does not apply where a person who satisfies the requirements for hunter registration to which the reduced tax rate applies (hereinafter in this paragraph referred to as "registration at the reduced tax rate"), after carrying out permitted capture, etc. during the specified capture period, has submitted a written application for hunter registration for the hunting season immediately preceding the hunting season (meaning the hunting season prescribed in Article 2, paragraph (10) of the Wildlife Protection and Management Act; the same applies hereinafter in this paragraph) subject to registration at the reduced tax rate, and has already received that hunter registration.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、狩猟者の登録を受ける者が、当該道府県内の区域において、従事者（鳥獣保護管理法第九条第八項に規定する従事者をいい、認定鳥獣捕獲等事業者に係るものを除く。）として、従事者証の交付を受けて特定捕獲等期間に許可捕獲等を行つた場合における狩猟税の税率について準用する。この場合において、前項中「受け、」とあるのは、「受けた同条第八項（鳥獣保護管理法第十四条の二第九項又は鳥獣による農林水産業等に係る被害の防止のための特別措置に関する法律第六条第一項の規定により読み替えて適用される場合を含む。以下この項において同じ。）に規定する者（鳥獣保護管理法第十八条の五第二項第一号に規定する認定鳥獣捕獲等事業者を除く。）の従事者（鳥獣保護管理法第九条第八項に規定する従事者をいう。）として、同項に規定する従事者証の交付を受けて」と読み替えるものとする。
<sup>suppl-3251-226/art-32-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-2/par-2</sup>
The provisions of the preceding paragraph apply mutatis mutandis to the tax rate of hunting tax where a person receiving hunter registration, as a worker in the area of the prefecture (meaning a worker prescribed in Article 9, paragraph (8) of the Wildlife Protection and Management Act, and excluding a worker of a certified wildlife capture business operator), has been issued the worker's certificate and carried out permitted capture, etc. during the specified capture period. In this case, the phrase "received permission under Article 9, paragraph (1) of the Wildlife Protection and Management Act for the area of the prefecture," in the preceding paragraph is deemed to be replaced with "was issued, as a worker (meaning a worker prescribed in Article 9, paragraph (8) of the Wildlife Protection and Management Act) of a person prescribed in Article 9, paragraph (8) of the Wildlife Protection and Management Act (including as applied with terms replaced pursuant to Article 14-2, paragraph (9) of the Wildlife Protection and Management Act or Article 6, paragraph (1) of the Act on Special Measures for Prevention of Damage Related to Agriculture, Forestry and Fisheries Caused by Wildlife; the same applies hereinafter in this paragraph) who received permission under Article 9, paragraph (1) of the Wildlife Protection and Management Act for the area of the prefecture (excluding a certified wildlife capture business operator prescribed in Article 18-5, paragraph (2), item (i) of the Wildlife Protection and Management Act), the worker's certificate prescribed in Article 9, paragraph (8) of the Wildlife Protection and Management Act,".
<sup>machine translation, not official</sup>

### 第三十二条の三（事業所税の非課税） — Non-taxation of Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-32-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-3</sup>

**第一項**  農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会であつて、同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの（次項において「特定農業協同組合連合会」という。）は、第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。
<sup>suppl-3251-226/art-32-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-3/par-1</sup>
A federation of agricultural cooperatives that has undergone entity conversion from the surviving prefectural central union prescribed in Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) pursuant to that Article and that continues to use the words "central union of agricultural cooperatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act (hereinafter in the following paragraph referred to as a "specified federation of agricultural cooperatives") is deemed, for the application of Article 701-34, paragraph (2), to be a corporation in the public interest, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act.
<sup>machine translation, not official</sup>

**第二項**  特定農業協同組合連合会は、第七百一条の四十一第一項（同項の表第一号に係る部分に限る。）の規定の適用については、法人税法第二条第七号の協同組合等に該当しないものとみなす。
<sup>suppl-3251-226/art-32-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-3/par-2</sup>
A specified federation of agricultural cooperatives is deemed not to fall under a cooperative association, etc. prescribed in Article 2, item (vii) of the Corporation Tax Act for the application of Article 701-41, paragraph (1) (limited to the portion relating to item (i) of the table in that paragraph).
<sup>machine translation, not official</sup>

### 第三十二条の四
<sup>suppl-3251-226/art-32-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-4</sup>

**第一項**  指定都市等は、国際博覧会に関する条約の適用を受けて令和七年に開催される国際博覧会（以下この項において「博覧会」という。）の会場内において設置される公益社団法人二千二十五年日本国際博覧会協会との間に博覧会への出展参加契約を締結した者（博覧会に参加する外国政府、外国の地方公共団体及び国際機関を除く。）が博覧会に関して行う事業で政令で定めるものの用に供する施設に係る事業所等（第七百一条の三十一第一項第五号に規定する事業所等をいう。）において行う事業に対しては、令和九年三月三十一日までに終了する事業年度分に限り、第七百一条の三十二第一項の規定にかかわらず、事業所税を課することができない。この場合においては、第七百一条の三十四第六項の規定を準用する。
<sup>suppl-3251-226/art-32-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-4/par-1</sup>
A designated city, etc. may not impose business office tax, notwithstanding Article 701-32, paragraph (1), on a business conducted by a person who has concluded a contract for participation in the exhibition with the incorporated public interest association Japan Association for the 2025 World Exposition, established within the venue of the international exposition to be held in 2025 under the application of the Convention relating to International Exhibitions (hereinafter in this paragraph referred to as the "Expo") (excluding foreign governments, foreign local governments and international organizations participating in the Expo), in an office or place of business (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v)) relating to a facility used for a business relating to the Expo that is specified by Cabinet Order, solely for business years ending on or before March 31, 2027. In this case, the provisions of Article 701-34, paragraph (6) apply mutatis mutandis.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第七百一条の四十三第一項及び第二項の規定の適用については、これらの規定中「第七百一条の三十四」とあり、及び「同条」とあるのは、「第七百一条の三十四又は附則第三十二条の四第一項」とする。
<sup>suppl-3251-226/art-32-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-4/par-2</sup>
With regard to the application of Article 701-43, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrases "Article 701-34" and "that Article" in those provisions are deemed to be replaced with "Article 701-34 or Article 32-4, paragraph (1) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第三項**  前二項に定めるもののほか、第一項の規定の適用がある場合における事業所税に関する規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-32-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-4/par-3</sup>
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning business office tax in the case where paragraph (1) applies are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十三条（事業所税の課税標準の特例） — Special Provisions on the Tax Base of Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-33 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33</sup>

**第一項**  沖縄振興特別措置法第七条第一項に規定する提出観光地形成促進計画において定められた同法第六条第二項第二号に規定する観光地形成促進地域において設置される同法第八条第一項に規定する特定民間観光関連施設（政令で定めるものに限る。）に係る事業所等（第七百一条の三十一第一項第五号に規定する事業所等をいう。以下この条において同じ。）のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課する事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、当該事業が法人の事業である場合には当該特定民間観光関連施設に係る事業所等が新設された日から五年を経過する日以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には当該特定民間観光関連施設に係る事業所等が新設された日から五年を経過する日の属する年分までに限り、当該特定民間観光関連施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該特定民間観光関連施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。
<sup>suppl-3251-226/art-33/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-1</sup>
With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business (meaning an office or place of business prescribed in Article 701-31, paragraph (1), item (v); the same applies hereinafter in this Article) relating to a specified private tourism-related facility prescribed in Article 8, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (limited to those specified by Cabinet Order) to be established in a tourist destination formation promotion area prescribed in Article 6, paragraph (2), item (ii) of that Act that is determined in the submitted tourist destination formation promotion plan prescribed in Article 7, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to the specified private tourism-related facility is to be deducted from the office floor area relating to the office or place of business relating to that specified private tourism-related facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that specified private tourism-related facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis.
<sup>machine translation, not official</sup>

**第二項**  沖縄振興特別措置法第二十九条第一項に規定する提出情報通信産業振興計画において定められた同法第二十八条第二項第二号に規定する情報通信産業振興地域において設置される同法第三条第六号に規定する情報通信産業又は同条第八号に規定する情報通信技術利用事業の用に供する施設（政令で定めるものに限る。）に係る事業所等のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課する事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、当該事業が法人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日の属する年分までに限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。
<sup>suppl-3251-226/art-33/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-2</sup>
With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility (limited to those specified by Cabinet Order) used for the information and communications industry prescribed in Article 3, item (vi) of the Act on Special Measures for the Promotion and Development of Okinawa or the information and communications technology utilization business prescribed in item (viii) of that Article, to be established in an information and communications industry promotion area prescribed in Article 28, paragraph (2), item (ii) of that Act that is determined in the submitted information and communications industry promotion plan prescribed in Article 29, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis.
<sup>machine translation, not official</sup>

**第三項**  沖縄振興特別措置法第三十五条の二第一項に規定する提出産業イノベーション促進計画において定められた同法第三十五条第二項第二号に規定する産業イノベーション促進地域において設置される同法第三条第九号に規定する製造業等又は同条第十号に規定する産業高度化・事業革新促進事業で政令で定めるものの用に供する施設（政令で定めるものに限る。）に係る事業所等のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課する事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、当該事業が法人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日の属する年分までに限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。
<sup>suppl-3251-226/art-33/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-3</sup>
With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility (limited to those specified by Cabinet Order) used for manufacturing, etc. prescribed in Article 3, item (ix) of the Act on Special Measures for the Promotion and Development of Okinawa or an industry upgrading and business innovation promotion project prescribed in item (x) of that Article that is specified by Cabinet Order, to be established in an industrial innovation promotion area prescribed in Article 35, paragraph (2), item (ii) of that Act that is determined in the submitted industrial innovation promotion plan prescribed in Article 35-2, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis.
<sup>machine translation, not official</sup>

**第四項**  沖縄振興特別措置法第四十二条第一項に規定する提出国際物流拠点産業集積計画において定められた同法第四十一条第二項第二号に規定する国際物流拠点産業集積地域において設置される同法第三条第十一号に規定する国際物流拠点産業の用に供する施設（政令で定めるものに限る。）に係る事業所等のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課する事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、当該事業が法人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日の属する年分までに限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。
<sup>suppl-3251-226/art-33/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-4</sup>
With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility (limited to those specified by Cabinet Order) used for the international logistics hub industry prescribed in Article 3, item (xi) of the Act on Special Measures for the Promotion and Development of Okinawa, to be established in an international logistics hub industry cluster area prescribed in Article 41, paragraph (2), item (ii) of that Act that is determined in the submitted international logistics hub industry cluster plan prescribed in Article 42, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis.
<sup>machine translation, not official</sup>

**第五項**  特定農産加工業経営改善等臨時措置法（平成元年法律第六十五号）第二条第三項に規定する特定農産加工業者（同条第二項第一号に掲げる業種に属する事業を行う者に限る。）若しくは同条第四項に規定する特定事業協同組合等（同号に掲げる業種に属する事業を行う者に限る。）が令和十年三月三十一日までに同法第三条第一項の規定による承認を受けた計画（同法第四条第一項の規定による変更の承認があつたときは、その変更後のもの）に従つて実施する同法第三条第一項に規定する経営改善措置に係る事業又は同法第二条第三項に規定する特定農産加工業者（同条第二項第二号に掲げる業種に属する事業を行う者に限る。）若しくは同条第四項に規定する特定事業協同組合等（同号に掲げる業種に属する事業を行う者に限る。）が同日までに同法第五条第一項の規定による承認を受けた計画（同条第五項において読み替えて準用する同法第四条第一項の規定による変更の承認があつたときは、その変更後のもの）に従つて実施する同法第五条第一項に規定する調達安定化措置に係る事業の用に供する施設で政令で定めるものに係る事業所等において行う事業に対して課する事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、当該事業が法人の事業である場合には同法第三条第一項又は第五条第一項の規定による承認を受けた日から五年を経過する日以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には同法第三条第一項又は第五条第一項の規定による承認を受けた日から五年を経過する日の属する年分までに限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の四分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。
<sup>suppl-3251-226/art-33/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-5</sup>
With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility specified by Cabinet Order that is used for a business relating to the management improvement measures prescribed in Article 3, paragraph (1) of the Act on Temporary Measures for the Improvement, etc. of the Management of Specified Agricultural Product Processing Businesses (Act No. 65 of 1989) that a specified agricultural product processor prescribed in Article 2, paragraph (3) of that Act (limited to a person who conducts a business belonging to the type of industry listed in paragraph (2), item (i) of that Article) or a specified business cooperative association, etc. prescribed in paragraph (4) of that Article (limited to a person who conducts a business belonging to the type of industry listed in that item) implements in accordance with a plan approved under Article 3, paragraph (1) of that Act on or before March 31, 2028 (or the plan as changed, where a change has been approved under Article 4, paragraph (1) of that Act), or a business relating to the procurement stabilization measures prescribed in Article 5, paragraph (1) of that Act that a specified agricultural product processor prescribed in Article 2, paragraph (3) of that Act (limited to a person who conducts a business belonging to the type of industry listed in paragraph (2), item (ii) of that Article) or a specified business cooperative association, etc. prescribed in paragraph (4) of that Article (limited to a person who conducts a business belonging to the type of industry listed in that item) implements in accordance with a plan approved under Article 5, paragraph (1) of that Act on or before that date (or the plan as changed, where a change has been approved under Article 4, paragraph (1) of that Act as applied mutatis mutandis with the terms replaced in Article 5, paragraph (5) of that Act), the area equal to one-quarter of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day of the approval under Article 3, paragraph (1) or Article 5, paragraph (1) of that Act, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from the day of that approval. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis.
<sup>machine translation, not official</sup>

**第六項**  前各項に定めるもののほか、これらの規定の適用がある場合における事業所税に関する規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-33/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-6</sup>
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions concerning business office tax in the case where those provisions apply are specified by Cabinet Order.
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### 第三十三条の二（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Dividend Income, etc. on Listed Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-33-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2</sup>

**第一項**  道府県は、当分の間、道府県民税の所得割の納税義務者が前年中に租税特別措置法第八条の四第一項に規定する上場株式等の配当等（以下この項において「上場株式等の配当等」という。）を有する場合には、当該上場株式等の配当等に係る利子所得及び配当所得については、第三十二条第一項及び第二項並びに第三十五条の規定にかかわらず、他の所得と区分し、前年中の当該上場株式等の配当等に係る利子所得の金額及び配当所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る配当所得等の金額」という。）に対し、上場株式等に係る課税配当所得等の金額（上場株式等に係る配当所得等の金額（第三項第三号の規定により読み替えて適用される第三十四条の規定の適用がある場合には、その適用後の金額）をいう。）の百分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一）に相当する金額に相当する道府県民税の所得割を課する。この場合において、当該上場株式等の配当等に係る配当所得については、附則第五条第一項の規定は、適用しない。
<sup>suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1</sup>
For the time being, where a person liable for the income levy of prefectural inhabitant tax has dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph referred to as "dividends and similar income on listed shares, etc.") in the previous year, a prefecture is to impose, notwithstanding Article 32, paragraphs (1) and (2) and Article 35, with respect to the interest income and dividend income relating to those dividends and similar income on listed shares, etc., separately from other income, on the amount calculated as provided by Cabinet Order as the amount of interest income and the amount of dividend income for the previous year relating to those dividends and similar income on listed shares, etc. (hereinafter in this paragraph referred to as the "amount of dividend income, etc. on listed shares, etc."), an income levy of prefectural inhabitant tax in an amount equivalent to two percent (one percent, where that person liable for tax has an address within the area of a designated city) of the amount of taxable dividend income, etc. on listed shares, etc. (meaning the amount of dividend income, etc. on listed shares, etc. (or, where Article 34 as applied with terms replaced pursuant to paragraph (3), item (iii) applies, the amount after that application)). In this case, Article 5, paragraph (1) of the Supplementary Provisions does not apply to the dividend income relating to those dividends and similar income on listed shares, etc.
<sup>machine translation, not official</sup>

**第二項**  前項の規定のうち、租税特別措置法第八条の四第二項に規定する特定上場株式等の配当等（以下この項及び第六項において「特定上場株式等の配当等」という。）に係る配当所得に係る部分は、道府県民税の所得割の納税義務者が前年分の所得税について当該特定上場株式等の配当等に係る配当所得につき同条第一項の規定の適用を受けた場合に限り適用する。
<sup>suppl-3251-226/art-33-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-2</sup>
The portion of the preceding paragraph relating to the dividend income relating to dividends and similar income on specified listed shares, etc. prescribed in Article 8-4, paragraph (2) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (6) referred to as "dividends and similar income on specified listed shares, etc.") applies only where the person liable for the income levy of prefectural inhabitant tax has been subject to the application of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation with regard to the dividend income relating to those dividends and similar income on specified listed shares, etc. for income tax for the previous year.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-33-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3</sup>
Where the provisions of paragraph (1) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三十七条、附則第四条第四項並びに附則第四条の二第四項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額」とする。
  <sup>suppl-3251-226/art-33-2/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-1</sup>
  With regard to the application of Article 23, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the portion relating to item (ii)), Article 34, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9) of that Article, Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, the phrase "the amount of timber income" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  道府県民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第八条の四第三項第二号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-33-2/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-2</sup>
  With regard to the application of Article 69 of the Income Tax Act, in accordance with the rules of which the tax base of the income levy of prefectural inhabitant tax is calculated, the provisions as applied pursuant to Article 8-4, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation govern;
  <sup>machine translation, not official</sup>

  **三**  第三十二条第九項（雑損失の金額に係る部分に限る。）及び第三十四条の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額」とする。
  <sup>suppl-3251-226/art-33-2/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-3</sup>
  With regard to the application of Article 32, paragraph (9) (limited to the portion relating to the amount of casualty loss) and Article 34, the phrase "gross income" in those provisions is deemed to be replaced with "gross income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三十七条から第三十七条の四まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定の適用については、第三十七条中「所得割の額」とあるのは「所得割の額及び附則第三十三条の二第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額」と、同項前段、第三十七条の三、第三十七条の四、附則第五条第一項及び附則第五条の四第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十三条の二第一項の規定による道府県民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額の合計額」と、附則第五条第一項中「配当等に係るもの」とあるのは「配当等に係るもの及び附則第三十三条の二第一項に規定する上場株式等の配当等に係る配当所得（同条第二項に規定する特定上場株式等の配当等に係る配当所得については同項の規定により同条第一項の規定の適用を受けようとするものに限る。）」と、同項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十三条の二第一項に規定する上場株式等に係る課税配当所得等の金額の合計額」とする。
  <sup>suppl-3251-226/art-33-2/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-4</sup>
  With regard to the application of Article 37 through Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions, the phrase "the amount of the income levy" in Article 37 is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of timber income" in Article 37-2, paragraph (1) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in the first sentence of Article 37-2, paragraph (1), Article 37-3, Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions and Article 5-4, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in the second sentence of Article 37-2, paragraph (1) is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in Article 37-2, paragraph (11) and Article 5-5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "relating to dividends, etc." in Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "relating to dividends, etc. and the dividend income relating to dividends and similar income on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions (limited, for the dividend income relating to dividends and similar income on specified listed shares, etc. prescribed in Article 33-2, paragraph (2) of the Supplementary Provisions, to that for which the person wishes to be subject to the application of Article 33-2, paragraph (1) of the Supplementary Provisions pursuant to Article 33-2, paragraph (2) of the Supplementary Provisions)", and the phrase "taxable gross income" in each item of Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the total of the taxable gross income and the amount of taxable dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions".
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第一項及び第二項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額」と、同項第二号及び同条第五項第三号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額」とする。
  <sup>suppl-3251-226/art-33-2/par-3/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-5</sup>
  With regard to the application of Article 3-3 of the Supplementary Provisions, the phrase "amount of timber income" in paragraph (1) and paragraph (2), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied" in paragraph (2) of that Article is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", and the phrase "the amount of the income levy" in paragraph (2), item (ii) and paragraph (5), item (iii) of that Article is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第一項及び附則第五条の十二第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額」と、附則第五条の八第二項第一号及び附則第五条の十二第二項第一号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額の合計額」とする。
  <sup>suppl-3251-226/art-33-2/par-3/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-6</sup>
  With regard to the application of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "the amount of the income levy" in Article 5-8, paragraph (1) and Article 5-12, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", and the phrase "the amount of the income levy" in Article 5-8, paragraph (2), item (i) and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第四十五条の二の規定による申告に関する特例その他第一項の規定の適用がある場合における道府県民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-33-2/par-3/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 45-2 and other particulars necessary for the application of the provisions concerning prefectural inhabitant tax in a case where the provisions of paragraph (1) apply.
  <sup>machine translation, not official</sup>

**第四項**  前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-33-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-4</sup>
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
<sup>machine translation, not official</sup>

**第五項**  市町村は、当分の間、市町村民税の所得割の納税義務者が前年中に租税特別措置法第八条の四第一項に規定する上場株式等の配当等（以下この項において「上場株式等の配当等」という。）を有する場合には、当該上場株式等の配当等に係る利子所得及び配当所得については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の当該上場株式等の配当等に係る利子所得の金額及び配当所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る配当所得等の金額」という。）に対し、上場株式等に係る課税配当所得等の金額（上場株式等に係る配当所得等の金額（第七項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額）をいう。）の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額に相当する市町村民税の所得割を課する。この場合において、当該上場株式等の配当等に係る配当所得については、附則第五条第三項の規定は、適用しない。
<sup>suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5</sup>
For the time being, where a person liable for the income levy of municipal inhabitant tax has dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph referred to as "dividends and similar income on listed shares, etc.") in the previous year, a municipality is to impose, notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, with respect to the interest income and dividend income relating to those dividends and similar income on listed shares, etc., separately from other income, on the amount calculated as provided by Cabinet Order as the amount of interest income and the amount of dividend income for the previous year relating to those dividends and similar income on listed shares, etc. (hereinafter in this paragraph referred to as the "amount of dividend income, etc. on listed shares, etc."), an income levy of municipal inhabitant tax in an amount equivalent to three percent (four percent, where that person liable for tax has an address within the area of a designated city) of the amount of taxable dividend income, etc. on listed shares, etc. (meaning the amount of dividend income, etc. on listed shares, etc. (or, where Article 314-2 as applied with terms replaced pursuant to paragraph (7), item (iii) applies, the amount after that application)). In this case, Article 5, paragraph (3) of the Supplementary Provisions does not apply to the dividend income relating to those dividends and similar income on listed shares, etc.
<sup>machine translation, not official</sup>

**第六項**  前項の規定のうち、特定上場株式等の配当等に係る配当所得に係る部分は、市町村民税の所得割の納税義務者が前年分の所得税について特定上場株式等の配当等に係る配当所得につき租税特別措置法第八条の四第一項の規定の適用を受けた場合に限り適用する。
<sup>suppl-3251-226/art-33-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-6</sup>
The portion of the preceding paragraph relating to the dividend income relating to dividends and similar income on specified listed shares, etc. applies only where the person liable for the income levy of municipal inhabitant tax has been subject to the application of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation with regard to the dividend income relating to those dividends and similar income on specified listed shares, etc. for income tax for the previous year.
<sup>machine translation, not official</sup>

**第七項**  第五項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-33-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7</sup>
Where the provisions of paragraph (5) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三百十四条の六、附則第四条第十項並びに附則第四条の二第十項の規定の適用については、第二百九十二条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額」とする。
  <sup>suppl-3251-226/art-33-2/par-7/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-1</sup>
  With regard to the application of Article 292, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion relating to item (ii)) and paragraph (3) of that Article, Article 314-2, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9) of that Article, Article 314-6, Article 4, paragraph (10) of the Supplementary Provisions and Article 4-2, paragraph (10) of the Supplementary Provisions, the phrase "the amount of timber income" in Article 292, paragraph (1), item (xiii) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  市町村民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第八条の四第三項第二号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-33-2/par-7/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-2</sup>
  With regard to the application of Article 69 of the Income Tax Act, in accordance with the rules of which the tax base of the income levy of municipal inhabitant tax is calculated, the provisions as applied pursuant to Article 8-4, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation govern;
  <sup>machine translation, not official</sup>

  **三**  第三百十三条第九項（雑損失の金額に係る部分に限る。）及び第三百十四条の二の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額」とする。
  <sup>suppl-3251-226/art-33-2/par-7/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-3</sup>
  With regard to the application of Article 313, paragraph (9) (limited to the portion relating to the amount of casualty loss) and Article 314-2, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三百十四条の六から第三百十四条の八まで、第三百十四条の九第一項、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定の適用については、第三百十四条の六中「所得割の額」とあるのは「所得割の額及び附則第三十三条の二第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額」と、同項前段、第三百十四条の八、第三百十四条の九第一項、附則第五条第三項及び附則第五条の四第五項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十三条の二第五項の規定による市町村民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条第三項中「配当等に係るもの」とあるのは「配当等に係るもの及び附則第三十三条の二第五項に規定する上場株式等の配当等に係る配当所得（同条第六項に規定する特定上場株式等の配当等に係る配当所得については同項の規定により同条第五項の規定の適用を受けようとするものに限る。）」と、同項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十三条の二第五項に規定する上場株式等に係る課税配当所得等の金額の合計額」とする。
  <sup>suppl-3251-226/art-33-2/par-7/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-4</sup>
  With regard to the application of Article 314-6 through Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions, the phrase "the amount of the income levy" in Article 314-6 is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of timber income" in Article 314-7, paragraph (1) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of the income levy" in the first sentence of Article 314-7, paragraph (1), Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions and Article 5-4, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of the income levy" in the second sentence of Article 314-7, paragraph (1) is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of the income levy" in Article 314-7, paragraph (11) and Article 5-5, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation" in Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation and the dividend income relating to dividends and similar income on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions (limited, for the dividend income relating to dividends and similar income on specified listed shares, etc. prescribed in Article 33-2, paragraph (6) of the Supplementary Provisions, to that for which the person wishes to be subject to the application of Article 33-2, paragraph (5) of the Supplementary Provisions pursuant to Article 33-2, paragraph (6) of the Supplementary Provisions)", and the phrase "taxable gross income" in each item of Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "the total of the taxable gross income and the amount of taxable dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions".
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第二項第三号及び第五項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額」と、同条第四項及び第五項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-33-2/par-7/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-5</sup>
  With regard to the application of Article 3-3 of the Supplementary Provisions, the phrase "the amount of the income levy" in paragraph (2), item (iii) and paragraph (5), item (ii) of that Article is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "amount of timber income" in paragraph (4) and paragraph (5), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions", and the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied" in paragraph (5) of that Article is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第二項第二号及び附則第五条の十二第二項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条の八第四項及び附則第五条の十二第三項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-33-2/par-7/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-6</sup>
  With regard to the application of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "the amount of the income levy" in Article 5-8, paragraph (2), item (ii) and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", and the phrase "the amount of the income levy" in Article 5-8, paragraph (4) and Article 5-12, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第三百十七条の二の規定による申告に関する特例その他第五項の規定の適用がある場合における市町村民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-33-2/par-7/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 317-2 and other particulars necessary for the application of the provisions concerning municipal inhabitant tax in a case where the provisions of paragraph (5) apply.
  <sup>machine translation, not official</sup>

**第八項**  前項に定めるもののほか、第五項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-33-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-8</sup>
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (5).
<sup>machine translation, not official</sup>

### 第三十三条の二の二（非課税口座内上場株式等に係る配当所得に係る道府県民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax on Dividend Income Relating to Listed Shares, etc. in a Tax-Exempt Account
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-33-2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-2</sup>

**第一項**  道府県は、租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座（以下この項、附則第三十五条の三の二及び附則第三十五条の三の三第一項において「非課税口座」という。）及び同法第三十七条の十四第五項第九号に規定する特定課税未成年者口座（以下この項、附則第三十五条の三の二及び附則第三十五条の三の三第一項において「特定課税未成年者口座」という。）を開設する個人の同法第三十七条の十四第四項第一号に規定する基準年（附則第三十五条の三の二第三項及び第八項並びに附則第三十五条の三の三第一項において「基準年」という。）の前年十二月三十一日までに当該非課税口座又は特定課税未成年者口座につき同法第三十七条の十四第六項に規定する契約不履行等事由（以下この項、附則第三十五条の三の二及び附則第三十五条の三の三第一項において「契約不履行等事由」という。）が生じ、当該非課税口座の開設の時から当該契約不履行等事由が生じた時までの間に支払を受けるべき非課税口座内上場株式等の配当等（同法第九条の八第一項第三号に掲げる同項に規定する非課税口座内上場株式等の配当等をいう。）について同法第九条の八第二項の規定により支払があつたものとみなされたときは、当該非課税口座内上場株式等の配当等に係る配当所得の金額に対し、道府県民税の配当割を課する。
<sup>suppl-3251-226/art-33-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-2/par-1</sup>
Where, with respect to an individual who opens a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-2 of the Supplementary Provisions and Article 35-3-3, paragraph (1) of the Supplementary Provisions referred to as a "tax-exempt account") and a specified taxable minor's account prescribed in Article 37-14, paragraph (5), item (ix) of that Act (hereinafter in this paragraph, Article 35-3-2 of the Supplementary Provisions and Article 35-3-3, paragraph (1) of the Supplementary Provisions referred to as a "specified taxable minor's account"), an event of non-performance of contract, etc. prescribed in Article 37-14, paragraph (6) of that Act (hereinafter in this paragraph, Article 35-3-2 of the Supplementary Provisions and Article 35-3-3, paragraph (1) of the Supplementary Provisions referred to as an "event of non-performance of contract, etc.") has occurred with respect to that tax-exempt account or specified taxable minor's account by December 31 of the year preceding the reference year of that individual prescribed in Article 37-14, paragraph (4), item (i) of that Act (referred to as the "reference year" in Article 35-3-2, paragraphs (3) and (8) of the Supplementary Provisions and Article 35-3-3, paragraph (1) of the Supplementary Provisions), and dividends and similar income on listed shares, etc. in a tax-exempt account (meaning dividends and similar income on listed shares, etc. in a tax-exempt account set out in Article 9-8, paragraph (1), item (iii) of that Act and prescribed in that paragraph) that were due to be received between the time of the opening of that tax-exempt account and the time of the occurrence of that event of non-performance of contract, etc. have been deemed to have been paid pursuant to Article 9-8, paragraph (2) of that Act, a prefecture is to impose the dividend levy of prefectural inhabitant tax on the amount of dividend income relating to those dividends and similar income on listed shares, etc. in a tax-exempt account.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第二十三条第五項、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項の規定の適用については、第二十三条第五項中「並びに」とあるのは「、附則第三十三条の二の二第一項並びに」と、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項中「受けるべき日」とあるのは「受けるべき日の属する年の一月一日」とする。
<sup>suppl-3251-226/art-33-2-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-2/par-2</sup>
With regard to the application of Article 23, paragraph (5), Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrase "Subsections 4 through 6, and Article 35-2-5" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6, Article 33-2-2, paragraph (1) of the Supplementary Provisions, and Article 35-2-5", and the phrase "the date on which" in Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) is deemed to be replaced with "January 1 of the year that includes the date on which".
<sup>machine translation, not official</sup>

**第三項**  前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-33-2-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-2/par-3</sup>
Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十三条の二の三（未成年者口座内上場株式等に係る配当所得に係る道府県民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax on Dividend Income Relating to Listed Shares, etc. in a Minor's Account
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-33-2-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-3</sup>

**第一項**  道府県は、租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座（以下この項、附則第三十五条の三の四及び附則第三十五条の三の五第一項において「未成年者口座」という。）を開設している個人について、同法第三十七条の十四の二第六項に規定する契約不履行等事由（以下この項、附則第三十五条の三の四第三項及び第八項並びに附則第三十五条の三の五第一項において「契約不履行等事由」という。）が生じ、当該未成年者口座の設定の時から当該契約不履行等事由が生じた時までの間に支払を受けるべき未成年者口座内上場株式等の配当等（同法第九条の九第一項に規定する未成年者口座内上場株式等の配当等をいう。）が同法第九条の九第二項の規定により支払があつたものとみなされたときは、当該未成年者口座内上場株式等の配当等に係る配当所得の金額に対し、道府県民税の配当割を課する。
<sup>suppl-3251-226/art-33-2-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-3/par-1</sup>
Where, for an individual who has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-4 of the Supplementary Provisions and Article 35-3-5, paragraph (1) of the Supplementary Provisions referred to as a "minor's account"), an event of non-performance of contract, etc. prescribed in Article 37-14-2, paragraph (6) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-4, paragraphs (3) and (8) of the Supplementary Provisions and Article 35-3-5, paragraph (1) of the Supplementary Provisions referred to as an "event of non-performance of contract, etc.") has occurred, and dividends and similar income on listed shares, etc. in a minor's account (meaning dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) of the Act on Special Measures Concerning Taxation) that were due to be received between the time of the establishment of that minor's account and the time of the occurrence of that event of non-performance of contract, etc. have been deemed to have been paid pursuant to Article 9-9, paragraph (2) of the Act on Special Measures Concerning Taxation, a prefecture is to impose the dividend levy of prefectural inhabitant tax on the amount of dividend income relating to those dividends and similar income on listed shares, etc. in a minor's account.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第二十三条第五項、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項の規定の適用については、第二十三条第五項中「並びに」とあるのは「、附則第三十三条の二の三第一項並びに」と、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項中「受けるべき日」とあるのは「受けるべき日の属する年の一月一日」とする。
<sup>suppl-3251-226/art-33-2-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-3/par-2</sup>
With regard to the application of Article 23, paragraph (5), Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrase "Subsections 4 through 6, and Article 35-2-5" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6, Article 33-2-3, paragraph (1) of the Supplementary Provisions, and Article 35-2-5", and the phrase "the date on which" in Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) is deemed to be replaced with "January 1 of the year that includes the date on which".
<sup>machine translation, not official</sup>

**第三項**  前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-33-2-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-3/par-3</sup>
Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十三条の三（土地の譲渡等に係る事業所得等に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Business Income, etc. Relating to the Transfer, etc. of Land
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-33-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3</sup>

**第一項**  道府県は、当分の間、道府県民税の所得割の納税義務者が前年中に租税特別措置法第二十八条の四第一項に規定する事業所得又は雑所得を有する場合には、当該事業所得及び雑所得については、第三十二条第一項及び第二項並びに第三十五条の規定にかかわらず、他の所得と区分し、前年中の当該事業所得及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「土地等に係る事業所得等の金額」という。）に対し、次に掲げる金額のうちいずれか多い金額に相当する道府県民税の所得割を課する。
<sup>suppl-3251-226/art-33-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1</sup>
For the time being, where a person liable for the income levy of prefectural inhabitant tax has business income or miscellaneous income prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a prefecture is to impose, notwithstanding Article 32, paragraphs (1) and (2) and Article 35, with respect to that business income and miscellaneous income, separately from other income, on the amount calculated as provided by Cabinet Order as the amount of that business income and miscellaneous income for the previous year (hereinafter in this paragraph referred to as the "amount of business income, etc. relating to land, etc."), an income levy of prefectural inhabitant tax equivalent to the greater of the following amounts:
<sup>machine translation, not official</sup>

  **一**  土地等に係る事業所得等の金額（第三項第三号の規定により読み替えて適用される第三十四条の規定の適用がある場合には、その適用後の金額。次号において「土地等に係る課税事業所得等の金額」という。）の百分の四・八（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の二・四）に相当する金額
  <sup>suppl-3251-226/art-33-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1/item-1</sup>
  An amount equivalent to 4.8 percent (2.4 percent, where that person liable for tax has an address within the area of a designated city) of the amount of business income, etc. relating to land, etc. (or, where Article 34 as applied with terms replaced pursuant to paragraph (3), item (iii) applies, the amount after that application; referred to as the "amount of taxable business income, etc. relating to land, etc." in the following item);
  <sup>machine translation, not official</sup>

  **二**  土地等に係る課税事業所得等の金額につきこの項の規定の適用がないものとした場合に算出される道府県民税の所得割の額として政令で定めるところにより計算した金額の百分の百十に相当する金額
  <sup>suppl-3251-226/art-33-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1/item-2</sup>
  An amount equivalent to 110 percent of the amount calculated as provided by Cabinet Order as the amount of the income levy of prefectural inhabitant tax that would be calculated if this paragraph did not apply to the amount of taxable business income, etc. relating to land, etc.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定は、同項に規定する事業所得又は雑所得で、その基因となる土地の譲渡等（租税特別措置法第二十八条の四第一項に規定する土地の譲渡等をいう。以下この条において同じ。）が同法第二十八条の四第三項各号に掲げる譲渡に該当することにつき総務省令で定めるところにより証明がされたものについては、適用しない。
<sup>suppl-3251-226/art-33-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-2</sup>
The preceding paragraph does not apply to business income or miscellaneous income prescribed in that paragraph for which proof has been provided, as provided by Order of the Ministry of Internal Affairs and Communications, that the transfer, etc. of land that gives rise to it (meaning the transfer, etc. of land prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) falls under a transfer listed in the items of Article 28-4, paragraph (3) of the Act on Special Measures Concerning Taxation.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-33-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3</sup>
Where the provisions of paragraph (1) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三十七条、附則第四条第四項並びに附則第四条の二第四項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十三条の三第一項に規定する土地等に係る事業所得等の金額」とする。
  <sup>suppl-3251-226/art-33-3/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-1</sup>
  With regard to the application of Article 23, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the portion relating to item (ii)), Article 34, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9) of that Article, Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, the phrase "the amount of timber income" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "the amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  道府県民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第二十八条の四第五項第二号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-33-3/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-2</sup>
  With regard to the application of Article 69 of the Income Tax Act, in accordance with the rules of which the tax base of the income levy of prefectural inhabitant tax is calculated, the provisions as applied pursuant to Article 28-4, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation govern;
  <sup>machine translation, not official</sup>

  **三**  第三十二条第八項及び第九項並びに第三十四条の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十三条の三第一項に規定する土地等に係る事業所得等の金額」とする。
  <sup>suppl-3251-226/art-33-3/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-3</sup>
  With regard to the application of Article 32, paragraphs (8) and (9) and Article 34, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三十七条から第三十七条の四まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定の適用については、第三十七条中「所得割の額」とあるのは「所得割の額及び附則第三十三条の三第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の三第一項に規定する土地等に係る事業所得等の金額」と、同項前段、第三十七条の三、第三十七条の四、附則第五条第一項及び附則第五条の四第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十三条の三第一項の規定による道府県民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額の合計額」と、附則第五条第一項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十三条の三第一項に規定する土地等に係る課税事業所得等の金額の合計額」とする。
  <sup>suppl-3251-226/art-33-3/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-4</sup>
  With regard to the application of Article 37 through Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions, the phrase "the amount of the income levy" in Article 37 is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", the phrase "the amount of timber income" in Article 37-2, paragraph (1) is deemed to be replaced with "the amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in the first sentence of Article 37-2, paragraph (1), Article 37-3, Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions and Article 5-4, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in the second sentence of Article 37-2, paragraph (1) is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in Article 37-2, paragraph (11) and Article 5-5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", and the phrase "taxable gross income" in each item of Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the total of the taxable gross income and the amount of taxable business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第一項及び第二項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の三第一項に規定する土地等に係る事業所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額」と、同項第二号及び同条第五項第三号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額」とする。
  <sup>suppl-3251-226/art-33-3/par-3/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-5</sup>
  With regard to the application of Article 3-3 of the Supplementary Provisions, the phrase "amount of timber income" in paragraph (1) and paragraph (2), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied" in paragraph (2) of that Article is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", and the phrase "the amount of the income levy" in paragraph (2), item (ii) and paragraph (5), item (iii) of that Article is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第一項及び附則第五条の十二第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額」と、附則第五条の八第二項第一号及び附則第五条の十二第二項第一号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額の合計額」とする。
  <sup>suppl-3251-226/art-33-3/par-3/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-6</sup>
  With regard to the application of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "the amount of the income levy" in Article 5-8, paragraph (1) and Article 5-12, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", and the phrase "the amount of the income levy" in Article 5-8, paragraph (2), item (i) and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第四十五条の二の規定による申告に関する特例その他第一項の規定の適用がある場合における道府県民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-33-3/par-3/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 45-2 and other particulars necessary for the application of the provisions concerning prefectural inhabitant tax in a case where the provisions of paragraph (1) apply.
  <sup>machine translation, not official</sup>

**第四項**  第一項の規定は、同項に規定する事業所得又は雑所得で、その基因となる土地の譲渡等が平成十年一月一日から令和十一年三月三十一日までの間に行われたものについては、適用しない。
<sup>suppl-3251-226/art-33-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-4</sup>
Paragraph (1) does not apply to business income or miscellaneous income prescribed in that paragraph for which the transfer, etc. of land that gives rise to it was made during the period from January 1, 1998 until March 31, 2029.
<sup>machine translation, not official</sup>

**第五項**  市町村は、当分の間、市町村民税の所得割の納税義務者が前年中に租税特別措置法第二十八条の四第一項に規定する事業所得又は雑所得を有する場合には、当該事業所得及び雑所得については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の当該事業所得及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「土地等に係る事業所得等の金額」という。）に対し、次に掲げる金額のうちいずれか多い金額に相当する市町村民税の所得割を課する。
<sup>suppl-3251-226/art-33-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5</sup>
For the time being, where a person liable for the income levy of municipal inhabitant tax has business income or miscellaneous income prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a municipality is to impose, notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, with respect to that business income and miscellaneous income, separately from other income, on the amount calculated as provided by Cabinet Order as the amount of that business income and miscellaneous income for the previous year (hereinafter in this paragraph referred to as the "amount of business income, etc. relating to land, etc."), an income levy of municipal inhabitant tax equivalent to the greater of the following amounts:
<sup>machine translation, not official</sup>

  **一**  土地等に係る事業所得等の金額（第七項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額。次号において「土地等に係る課税事業所得等の金額」という。）の百分の七・二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の九・六）に相当する金額
  <sup>suppl-3251-226/art-33-3/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5/item-1</sup>
  An amount equivalent to 7.2 percent (9.6 percent, where that person liable for tax has an address within the area of a designated city) of the amount of business income, etc. relating to land, etc. (or, where Article 314-2 as applied with terms replaced pursuant to paragraph (7), item (iii) applies, the amount after that application; referred to as the "amount of taxable business income, etc. relating to land, etc." in the following item);
  <sup>machine translation, not official</sup>

  **二**  土地等に係る課税事業所得等の金額につきこの項の規定の適用がないものとした場合に算出される市町村民税の所得割の額として政令で定めるところにより計算した金額の百分の百十に相当する金額
  <sup>suppl-3251-226/art-33-3/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5/item-2</sup>
  An amount equivalent to 110 percent of the amount calculated as provided by Cabinet Order as the amount of the income levy of municipal inhabitant tax that would be calculated if this paragraph did not apply to the amount of taxable business income, etc. relating to land, etc.
  <sup>machine translation, not official</sup>

**第六項**  前項の規定は、同項に規定する事業所得又は雑所得で、その基因となる土地の譲渡等が租税特別措置法第二十八条の四第三項各号に掲げる譲渡に該当することにつき総務省令で定めるところにより証明がされたものについては、適用しない。
<sup>suppl-3251-226/art-33-3/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-6</sup>
The preceding paragraph does not apply to business income or miscellaneous income prescribed in that paragraph for which proof has been provided, as provided by Order of the Ministry of Internal Affairs and Communications, that the transfer, etc. of land that gives rise to it falls under a transfer listed in the items of Article 28-4, paragraph (3) of the Act on Special Measures Concerning Taxation.
<sup>machine translation, not official</sup>

**第七項**  第五項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-33-3/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7</sup>
Where the provisions of paragraph (5) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三百十四条の六、附則第四条第十項並びに附則第四条の二第十項の規定の適用については、第二百九十二条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」とする。
  <sup>suppl-3251-226/art-33-3/par-7/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-1</sup>
  with regard to the application of the provisions of Article 292, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion relating to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), Article 314-6, Article 4, paragraph (10) of the Supplementary Provisions and Article 4-2, paragraph (10) of the Supplementary Provisions, the phrase "amount of timber income" in Article 292, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  市町村民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第二十八条の四第五項第二号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-33-3/par-7/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-2</sup>
  with regard to the application of the provisions of Article 69 of the Income Tax Act that are to be followed in calculating the tax base of the income levy of municipal inhabitant tax, the application is as applied pursuant to the provisions of Article 28-4, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation;
  <sup>machine translation, not official</sup>

  **三**  第三百十三条第八項及び第九項並びに第三百十四条の二の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」とする。
  <sup>suppl-3251-226/art-33-3/par-7/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-3</sup>
  with regard to the application of the provisions of Article 313, paragraphs (8) and (9) and Article 314-2, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三百十四条の六から第三百十四条の八まで、第三百十四条の九第一項、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定の適用については、第三百十四条の六中「所得割の額」とあるのは「所得割の額及び附則第三十三条の三第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」と、同項前段、第三百十四条の八、第三百十四条の九第一項、附則第五条第三項及び附則第五条の四第五項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十三条の三第五項の規定による市町村民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条第三項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十三条の三第五項に規定する土地等に係る課税事業所得等の金額の合計額」とする。
  <sup>suppl-3251-226/art-33-3/par-7/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-4</sup>
  with regard to the application of the provisions of Articles 314-6 through 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions, the phrase "amount of the income levy" in Article 314-6 is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions", the phrase "amount of timber income" in Article 314-7, paragraph (1) is deemed to be replaced with "amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions", the phrase "amount of the income levy" in the first sentence of that paragraph, Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions and Article 5-4, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions", the phrase "amount of the income levy" in the second sentence of Article 314-7, paragraph (1) is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions in total", the phrase "amount of the income levy" in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions in total", and the phrase "taxable gross income" in each item of Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "taxable gross income and the amount of taxable business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions in total";
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第二項第三号及び第五項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額」と、同条第四項及び第五項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-33-3/par-7/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-5</sup>
  with regard to the application of the provisions of Article 3-3 of the Supplementary Provisions, the phrase "amount of the income levy" in paragraph (2), item (iii) and paragraph (5), item (ii) of that Article is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions", the phrase "amount of timber income" in paragraph (4) and paragraph (5), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions", and the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied" in paragraph (5) of that Article is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第二項第二号及び附則第五条の十二第二項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条の八第四項及び附則第五条の十二第三項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-33-3/par-7/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-6</sup>
  with regard to the application of the provisions of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "amount of the income levy" in Article 5-8, paragraph (2), item (ii) and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions in total", and the phrase "amount of the income levy" in Article 5-8, paragraph (4) and Article 5-12, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第三百十七条の二の規定による申告に関する特例その他第五項の規定の適用がある場合における市町村民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-33-3/par-7/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 317-2 and other particulars necessary for the application of the provisions concerning municipal inhabitant tax in a case where the provisions of paragraph (5) apply.
  <sup>machine translation, not official</sup>

**第八項**  第五項の規定は、同項に規定する事業所得又は雑所得で、その基因となる土地の譲渡等が平成十年一月一日から令和十一年三月三十一日までの間に行われたものについては、適用しない。
<sup>suppl-3251-226/art-33-3/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-8</sup>
The provisions of paragraph (5) do not apply to business income or miscellaneous income prescribed in that paragraph arising from a transfer, etc. of land made during the period from January 1, 1998 to March 31, 2029.
<sup>machine translation, not official</sup>

### 第三十四条（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-34 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34</sup>

**第一項**  道府県は、当分の間、道府県民税の所得割の納税義務者が前年中に租税特別措置法第三十一条第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、第三十二条第一項及び第二項並びに第三十五条の規定にかかわらず、他の所得と区分し、前年中の長期譲渡所得の金額に対し、長期譲渡所得の金額（同法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項、第三十五条の三第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十一条第一項に規定する長期譲渡所得の金額から控除する金額を控除した金額とし、これらの金額につき第三項第三号の規定により読み替えて適用される第三十四条の規定の適用がある場合には、その適用後の金額。次条第一項及び第二項並びに附則第三十四条の三第一項において「課税長期譲渡所得金額」という。）の百分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一）に相当する金額に相当する道府県民税の所得割を課する。この場合において、長期譲渡所得の金額の計算上生じた損失の金額があるときは、道府県民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
<sup>suppl-3251-226/art-34/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1</sup>
For the time being, where a person liable for the income levy of prefectural inhabitant tax has capital gains prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a prefecture is to, with regard to those capital gains and notwithstanding Article 32, paragraphs (1) and (2) and Article 35, separate them from other income and impose, on the amount of long-term capital gains for the previous year, the income levy of prefectural inhabitant tax in an amount equivalent to an amount equivalent to two percent (or one percent where the person liable for tax has a domicile within the area of a designated city) of the taxable long-term capital gains (meaning, where Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), Article 35-3, paragraph (1) or Article 36 of that Act applies, the amount remaining after deducting the amount to be deducted from the amount of long-term capital gains prescribed in Article 31, paragraph (1) of that Act through the application of those provisions, and where Article 34 as applied with terms replaced pursuant to paragraph (3), item (iii) applies to those amounts, the amount after that application; referred to as "taxable long-term capital gains" in paragraphs (1) and (2) of the following Article and Article 34-3, paragraph (1) of the Supplementary Provisions). In this case, where there is a loss arising in the calculation of the amount of long-term capital gains, that loss is deemed not to have arisen for the purpose of applying the provisions concerning prefectural inhabitant tax.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する長期譲渡所得の金額とは、同項に規定する譲渡所得について所得税法その他の所得税に関する法令の規定の例により計算した同法第三十三条第三項の譲渡所得の金額（同項に規定する譲渡所得の特別控除額の控除をしないで計算したところによる。）をいい、附則第三十五条第一項に規定する短期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額とする。
<sup>suppl-3251-226/art-34/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-2</sup>
The amount of long-term capital gains prescribed in the preceding paragraph means the amount of capital gains under Article 33, paragraph (3) of the Income Tax Act calculated for the capital gains prescribed in that paragraph in accordance with the rules of the provisions of that Act and other laws and regulations concerning income tax (calculated without deducting the special deduction for capital gains prescribed in Article 33, paragraph (3) of that Act), and where there is a loss arising in the calculation of the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions, notwithstanding the second sentence of that paragraph, it is the amount after deducting that loss up to the limit of the amount so calculated.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-34/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3</sup>
Where the provisions of paragraph (1) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三十七条、附則第四条第四項並びに附則第四条の二第四項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十四条第一項に規定する長期譲渡所得の金額」とする。
  <sup>suppl-3251-226/art-34/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-1</sup>
  with regard to the application of the provisions of Article 23, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the portion relating to item (ii)), Article 34, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, the phrase "amount of timber income" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  道府県民税の所得割の課税標準の計算上その例によるものとされる所得税法第六十九条の規定の適用については、租税特別措置法第三十一条第三項第二号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-34/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-2</sup>
  with regard to the application of the provisions of Article 69 of the Income Tax Act that are to be followed in calculating the tax base of the income levy of prefectural inhabitant tax, the application is as applied pursuant to the provisions of Article 31, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation.
  <sup>machine translation, not official</sup>

  **三**  第三十二条第九項（雑損失の金額に係る部分に限る。）及び第三十四条の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十四条第一項に規定する長期譲渡所得の金額」とする。
  <sup>suppl-3251-226/art-34/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-3</sup>
  With regard to the application of Article 32, paragraph (9) (limited to the portion pertaining to casualty losses) and Article 34, in those provisions, "gross income" is deemed to be replaced with "gross income, the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三十七条から第三十七条の四まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定の適用については、第三十七条中「所得割の額」とあるのは「所得割の額及び附則第三十四条第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第一項に規定する長期譲渡所得の金額」と、同項前段、第三十七条の三、第三十七条の四、附則第五条第一項及び附則第五条の四第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十四条第一項の規定による道府県民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額の合計額」と、附則第五条第一項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十四条第一項に規定する課税長期譲渡所得金額の合計額」とする。
  <sup>suppl-3251-226/art-34/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-4</sup>
  With regard to the application of Articles 37 through 37-4 and Article 5, paragraph (1), Article 5-4, paragraph (1) and Article 5-5, paragraph (1) of the Supplementary Provisions, in Article 37, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; in Article 37-2, paragraph (1), "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions"; in the first sentence of that paragraph, Article 37-3, Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions and Article 5-4, paragraph (1) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; in the second sentence of Article 37-2, paragraph (1), "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; in paragraph (11) of that Article and Article 5-5, paragraph (1) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; and in each item of Article 5, paragraph (1) of the Supplementary Provisions, "taxable gross income" is deemed to be replaced with "the total of taxable gross income and taxable long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第一項及び第二項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第一項に規定する長期譲渡所得の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額」と、同項第二号及び同条第五項第三号中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額」とする。
  <sup>suppl-3251-226/art-34/par-3/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-5</sup>
  With regard to the application of Article 3-3 of the Supplementary Provisions, in Article 3-3, paragraph (1) and paragraph (2), item (i) of the Supplementary Provisions, "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions"; in Article 3-3, paragraph (2) of the Supplementary Provisions, "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied" is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; and in Article 3-3, paragraph (2), item (ii) and paragraph (5), item (iii) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第一項及び附則第五条の十二第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額」と、附則第五条の八第二項第一号及び附則第五条の十二第二項第一号中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額の合計額」とする。
  <sup>suppl-3251-226/art-34/par-3/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-6</sup>
  With regard to the application of Articles 5-8 and 5-12 of the Supplementary Provisions, in Article 5-8, paragraph (1) and Article 5-12, paragraph (1) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; and in Article 5-8, paragraph (2), item (i) and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第四十五条の二の規定による申告に関する特例その他第一項の規定の適用がある場合における道府県民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-34/par-3/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 45-2 and other particulars necessary for the application of the provisions concerning prefectural inhabitant tax in a case where the provisions of paragraph (1) apply.
  <sup>machine translation, not official</sup>

**第四項**  市町村は、当分の間、市町村民税の所得割の納税義務者が前年中に租税特別措置法第三十一条第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の長期譲渡所得の金額に対し、長期譲渡所得の金額（同法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項、第三十五条の三第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十一条第一項に規定する長期譲渡所得の金額から控除する金額を控除した金額とし、これらの金額につき第六項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額。次条第五項及び第六項並びに附則第三十四条の三第三項において「課税長期譲渡所得金額」という。）の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額に相当する市町村民税の所得割を課する。この場合において、長期譲渡所得の金額の計算上生じた損失の金額があるときは、市町村民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
<sup>suppl-3251-226/art-34/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4</sup>
For the time being, where a person liable for the income levy of municipal inhabitant tax has capital gains prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a municipality is to impose on those capital gains, notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, separately from other income, on the amount of long-term capital gains for the previous year, the income levy of municipal inhabitant tax in an amount equivalent to the amount equivalent to 3/100 of the taxable long-term capital gains (meaning the amount of long-term capital gains (where it falls under Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), Article 35-3, paragraph (1) or Article 36 of that Act, the amount remaining after deducting the amount to be deducted by the application of those provisions from the amount of long-term capital gains prescribed in Article 31, paragraph (1) of that Act, and, where Article 314-2 as applied with terms replaced pursuant to paragraph (6), item (iii) applies to those amounts, the amount after that application); referred to as "taxable long-term capital gains" in paragraphs (5) and (6) of the following Article and Article 34-3, paragraph (3) of the Supplementary Provisions) (4/100 where the person liable for tax has an address within the area of a designated city). In this case, where there is an amount of loss arising in the calculation of the amount of long-term capital gains, that amount of loss is deemed not to have arisen for the purpose of applying the provisions concerning municipal inhabitant tax.
<sup>machine translation, not official</sup>

**第五項**  前項に規定する長期譲渡所得の金額とは、同項に規定する譲渡所得について所得税法その他の所得税に関する法令の規定の例により計算した同法第三十三条第三項の譲渡所得の金額（同項に規定する譲渡所得の特別控除額の控除をしないで計算したところによる。）をいい、附則第三十五条第五項に規定する短期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額とする。
<sup>suppl-3251-226/art-34/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-5</sup>
The amount of long-term capital gains prescribed in the preceding paragraph means the amount of capital gains under Article 33, paragraph (3) of the Income Tax Act calculated for the capital gains prescribed in that paragraph in accordance with the rules of the Income Tax Act and other laws and regulations on income tax (calculated without deducting the special deduction for capital gains prescribed in Article 33, paragraph (3) of that Act), and, where there is an amount of loss arising in the calculation of the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions, it is the amount after deducting that amount of loss, up to the calculated amount, notwithstanding the second sentence of that paragraph.
<sup>machine translation, not official</sup>

**第六項**  第四項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-34/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6</sup>
Where the provisions of paragraph (4) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三百十四条の六、附則第四条第十項並びに附則第四条の二第十項の規定の適用については、第二百九十二条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額」とする。
  <sup>suppl-3251-226/art-34/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-1</sup>
  With regard to the application of Article 292, paragraph (1) (limited to the portions pertaining to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion pertaining to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the portions pertaining to item (x)-2 and item (xii)) and paragraph (9), Article 314-6, Article 4, paragraph (10) of the Supplementary Provisions and Article 4-2, paragraph (10) of the Supplementary Provisions, in Article 292, paragraph (1), item (xiii), "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  市町村民税の所得割の課税標準の計算上その例によるものとされる所得税法第六十九条の規定の適用については、租税特別措置法第三十一条第三項第二号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-34/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-2</sup>
  With regard to the application of Article 69 of the Income Tax Act, which is to be applied by reference in calculating the tax base of the income levy of municipal inhabitant tax, it is as applied pursuant to Article 31, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation;
  <sup>machine translation, not official</sup>

  **三**  第三百十三条第九項（雑損失の金額に係る部分に限る。）及び第三百十四条の二の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十四条第四項に規定する長期譲渡所得の金額」とする。
  <sup>suppl-3251-226/art-34/par-6/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-3</sup>
  With regard to the application of Article 313, paragraph (9) (limited to the portion pertaining to casualty losses) and Article 314-2, in those provisions, "gross income" is deemed to be replaced with "gross income, the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三百十四条の六から第三百十四条の八まで、第三百十四条の九第一項、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定の適用については、第三百十四条の六中「所得割の額」とあるのは「所得割の額及び附則第三十四条第四項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額」と、同項前段、第三百十四条の八、第三百十四条の九第一項、附則第五条第三項及び附則第五条の四第五項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十四条第四項の規定による市町村民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額の合計額」と、附則第五条第三項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十四条第四項に規定する課税長期譲渡所得金額の合計額」とする。
  <sup>suppl-3251-226/art-34/par-6/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-4</sup>
  With regard to the application of Articles 314-6 through 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3), Article 5-4, paragraph (5) and Article 5-5, paragraph (2) of the Supplementary Provisions, in Article 314-6, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; in Article 314-7, paragraph (1), "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions"; in the first sentence of that paragraph, Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions and Article 5-4, paragraph (5) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; in the second sentence of Article 314-7, paragraph (1), "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; and in each item of Article 5, paragraph (3) of the Supplementary Provisions, "taxable gross income" is deemed to be replaced with "the total of taxable gross income and taxable long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第二項第三号及び第五項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額」と、同条第四項及び第五項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-34/par-6/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-5</sup>
  With regard to the application of Article 3-3 of the Supplementary Provisions, in Article 3-3, paragraph (2), item (iii) and paragraph (5), item (ii) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; in paragraph (4) of that Article and paragraph (5), item (i) of that Article, "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions"; and in Article 3-3, paragraph (5) of the Supplementary Provisions, "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied" is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第二項第二号及び附則第五条の十二第二項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額の合計額」と、附則第五条の八第四項及び附則第五条の十二第三項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-34/par-6/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-6</sup>
  With regard to the application of Articles 5-8 and 5-12 of the Supplementary Provisions, in Article 5-8, paragraph (2), item (ii) and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; and in Article 5-8, paragraph (4) and Article 5-12, paragraph (3) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第三百十七条の二の規定による申告に関する特例その他第四項の規定の適用がある場合における市町村民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-34/par-6/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 317-2 and other particulars necessary for the application of the provisions concerning municipal inhabitant tax in a case where the provisions of paragraph (4) apply.
  <sup>machine translation, not official</sup>

### 第三十四条の二（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains in the Case of Transfer of Land, etc. for the Development, etc. of a Superior Residential Area
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-34-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2</sup>

**第一項**  昭和六十三年度から令和十一年度までの各年度分の個人の道府県民税に限り、所得割の納税義務者が前年中に前条第一項に規定する譲渡所得の基因となる土地等（租税特別措置法第三十一条第一項に規定する土地等をいう。以下この条、次条、附則第三十五条並びに附則第四十四条の三第二項及び第四項において同じ。）の譲渡（同法第三十一条第一項に規定する譲渡をいう。以下この条、次条、附則第三十五条並びに附則第四十四条の三第二項及び第四項において同じ。）をした場合において、当該譲渡が優良住宅地等のための譲渡（同法第三十一条の二第二項各号に掲げる譲渡に該当することにつき総務省令で定めるところにより証明がされたものをいう。第五項において同じ。）に該当するときにおける前条第一項に規定する譲渡所得（附則第三十四条の三第一項の規定の適用を受ける譲渡所得を除く。次項において同じ。）に係る課税長期譲渡所得金額に対して課する道府県民税の所得割の額は、前条第一項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ、当該各号に定める金額に相当する額とする。
<sup>suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-1</sup>
Solely for individual prefectural inhabitant tax for each fiscal year from fiscal 1988 through fiscal 2029, where a person liable for the income levy has made, in the previous year, a transfer (meaning the transfer prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article, the following Article, Article 35 of the Supplementary Provisions and Article 44-3, paragraphs (2) and (4) of the Supplementary Provisions) of land, etc. (meaning the land, etc. prescribed in Article 31, paragraph (1) of that Act; the same applies hereinafter in this Article, the following Article, Article 35 of the Supplementary Provisions and Article 44-3, paragraphs (2) and (4) of the Supplementary Provisions) that is the cause of the capital gains prescribed in paragraph (1) of the preceding Article, and that transfer falls under a transfer for a superior residential area, etc. (meaning a transfer for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it falls under a transfer set forth in the items of Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (5)), the amount of the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains pertaining to the capital gains prescribed in paragraph (1) of the preceding Article (excluding capital gains to which Article 34-3, paragraph (1) of the Supplementary Provisions applies; the same applies in the following paragraph) is, notwithstanding the first sentence of paragraph (1) of the preceding Article, the amount equivalent to the amount specified in each of the following items according to the category of cases set forth in that item.
<sup>machine translation, not official</sup>

  **一**  課税長期譲渡所得金額が二千万円以下である場合　当該課税長期譲渡所得金額の百分の一・六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・八）に相当する金額
  <sup>suppl-3251-226/art-34-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-1/item-1</sup>
  where the taxable long-term capital gains are 20,000,000 yen or less: the amount equivalent to 1.6/100 of those taxable long-term capital gains (0.8/100 where the person liable for tax has an address within the area of a designated city);
  <sup>machine translation, not official</sup>

  **二**  課税長期譲渡所得金額が二千万円を超える場合　次に掲げる金額の合計額
  <sup>suppl-3251-226/art-34-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-1/item-2</sup>
  where the taxable long-term capital gains exceed 20,000,000 yen: the total of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  三十二万円（当該納税義務者が指定都市の区域内に住所を有する場合には、十六万円）
    <sup>suppl-3251-226/art-34-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-1/item-2/sub-1</sup>
    320,000 yen (160,000 yen where the person liable for tax has an address within the area of a designated city);
    <sup>machine translation, not official</sup>

    **ロ**  当該課税長期譲渡所得金額から二千万円を控除した金額の百分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一）に相当する金額
    <sup>suppl-3251-226/art-34-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-1/item-2/sub-2</sup>
    the amount equivalent to 2/100 of the amount obtained by deducting 20,000,000 yen from those taxable long-term capital gains (1/100 where the person liable for tax has an address within the area of a designated city).
    <sup>machine translation, not official</sup>

**第二項**  前項の規定は、昭和六十三年度から令和十一年度までの各年度分の個人の道府県民税に限り、所得割の納税義務者が前年中に前条第一項に規定する譲渡所得の基因となる土地等の譲渡をした場合において、当該譲渡が確定優良住宅地等予定地のための譲渡（その譲渡の日から同日以後二年を経過する日の属する年の十二月三十一日までの期間（住宅建設の用に供される宅地の造成に要する期間が通常二年を超えることその他の政令で定めるやむを得ない事情がある場合には、その譲渡の日から政令で定める日までの期間。第六項及び第九項において「予定期間」という。）内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたものをいう。）に該当するときにおける前条第一項に規定する譲渡所得に係る課税長期譲渡所得金額に対して課する道府県民税の所得割について準用する。
<sup>suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2</sup>
The provisions of the preceding paragraph apply, solely for individual prefectural inhabitant tax for each fiscal year from fiscal 1988 through fiscal 2029, to the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains pertaining to the capital gains prescribed in paragraph (1) of the preceding Article in the case where a person liable for the income levy has made, in the previous year, a transfer of land, etc. that is the cause of the capital gains prescribed in paragraph (1) of the preceding Article, and that transfer falls under a transfer for a determined site for constructing a superior residential area, etc. (meaning a transfer for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain to be found to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period from the date of the transfer to December 31 of the year that includes the day on which two years have elapsed from that date (where there are unavoidable circumstances specified by Cabinet Order, such as that the period required for developing building land to be used for housing construction normally exceeds two years, the period from the date of the transfer to the date specified by Cabinet Order; referred to as the "scheduled period" in paragraphs (6) and (9))).
<sup>machine translation, not official</sup>

**第三項**  第一項（前項において準用する場合を含む。）の場合において、所得割の納税義務者が、その有する土地等につき、租税特別措置法第三十三条から第三十三条の四まで、第三十四条から第三十五条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四から第三十七条の六まで又は第三十七条の八の規定の適用を受けるときは、当該土地等の譲渡は、第一項に規定する優良住宅地等のための譲渡又は前項に規定する確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
<sup>suppl-3251-226/art-34-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-3</sup>
In the case of paragraph (1) (including as applied mutatis mutandis in the preceding paragraph), where a person liable for the income levy is subject to the application of Articles 33 through 33-4, Articles 34 through 35-3, Article 36-2, Article 36-5, Article 37, Articles 37-4 through 37-6 or Article 37-8 of the Act on Special Measures Concerning Taxation with respect to land, etc. that the person liable for tax holds, the transfer of that land, etc. is deemed not to fall under a transfer for a superior residential area, etc. prescribed in paragraph (1) or a transfer for a determined site for constructing a superior residential area, etc. prescribed in the preceding paragraph.
<sup>machine translation, not official</sup>

**第四項**  第一項（第二項において準用する場合を含む。）の場合において、所得割の納税義務者が、租税特別措置法第三十一条の二第二項第十三号から第十五号までに掲げる土地等の譲渡に該当するものをしたときにおけるその譲渡をした土地等がその譲渡をした時において地すべり等防止法第三条第一項の地すべり防止区域、急傾斜地の崩壊による災害の防止に関する法律第三条第一項の急傾斜地崩壊危険区域、土砂災害警戒区域等における土砂災害防止対策の推進に関する法律第九条第一項の土砂災害特別警戒区域又は特定都市河川浸水被害対策法第五十六条第一項の浸水被害防止区域内にあるときは、当該土地等の譲渡は、第一項又は第二項に規定する優良住宅地等のための譲渡又は確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
<sup>suppl-3251-226/art-34-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-4</sup>
In the case of paragraph (1) (including as applied mutatis mutandis in paragraph (2)), where a person liable for the income levy has made a transfer that falls under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xv) of the Act on Special Measures Concerning Taxation, and the land, etc. transferred was, at the time of the transfer, within a landslide prevention area under Article 3, paragraph (1) of the Landslide Prevention Act, a steep slope failure hazard area under Article 3, paragraph (1) of the Act on Prevention of Disasters Caused by Steep Slope Failure, a special sediment disaster alert area under Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas, or a flood damage prevention area under Article 56, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities, the transfer of that land, etc. is deemed not to fall under a transfer for a superior residential area, etc. prescribed in paragraph (1) or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2).
<sup>machine translation, not official</sup>

**第五項**  昭和六十三年度から令和十一年度までの各年度分の個人の市町村民税に限り、所得割の納税義務者が前年中に前条第四項に規定する譲渡所得の基因となる土地等の譲渡をした場合において、当該譲渡が優良住宅地等のための譲渡に該当するときにおける同項に規定する譲渡所得（附則第三十四条の三第三項の規定の適用を受ける譲渡所得を除く。次項において同じ。）に係る課税長期譲渡所得金額に対して課する市町村民税の所得割の額は、前条第四項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ、当該各号に定める金額に相当する額とする。
<sup>suppl-3251-226/art-34-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-5</sup>
Solely for individual municipal inhabitant tax for each fiscal year from fiscal 1988 through fiscal 2029, where a person liable for the income levy has made, in the previous year, a transfer of land, etc. that is the cause of the capital gains prescribed in paragraph (4) of the preceding Article, and that transfer falls under a transfer for a superior residential area, etc., the amount of the income levy of municipal inhabitant tax imposed on the taxable long-term capital gains pertaining to the capital gains prescribed in paragraph (4) of the preceding Article (excluding capital gains to which Article 34-3, paragraph (3) of the Supplementary Provisions applies; the same applies in the following paragraph) is, notwithstanding the first sentence of paragraph (4) of the preceding Article, the amount equivalent to the amount specified in each of the following items according to the category of cases set forth in that item.
<sup>machine translation, not official</sup>

  **一**  課税長期譲渡所得金額が二千万円以下である場合　当該課税長期譲渡所得金額の百分の二・四（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の三・二）に相当する金額
  <sup>suppl-3251-226/art-34-2/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-5/item-1</sup>
  where the taxable long-term capital gains are 20,000,000 yen or less: the amount equivalent to 2.4/100 of those taxable long-term capital gains (3.2/100 where the person liable for tax has an address within the area of a designated city);
  <sup>machine translation, not official</sup>

  **二**  課税長期譲渡所得金額が二千万円を超える場合　次に掲げる金額の合計額
  <sup>suppl-3251-226/art-34-2/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-5/item-2</sup>
  where the taxable long-term capital gains exceed 20,000,000 yen: the total of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  四十八万円（当該納税義務者が指定都市の区域内に住所を有する場合には、六十四万円）
    <sup>suppl-3251-226/art-34-2/par-5/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-5/item-2/sub-1</sup>
    480,000 yen (640,000 yen where the person liable for tax has an address within the area of a designated city);
    <sup>machine translation, not official</sup>

    **ロ**  当該課税長期譲渡所得金額から二千万円を控除した金額の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額
    <sup>suppl-3251-226/art-34-2/par-5/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-5/item-2/sub-2</sup>
    the amount equivalent to 3/100 of the amount obtained by deducting 20,000,000 yen from those taxable long-term capital gains (4/100 where the person liable for tax has an address within the area of a designated city).
    <sup>machine translation, not official</sup>

**第六項**  前項の規定は、昭和六十三年度から令和十一年度までの各年度分の個人の市町村民税に限り、所得割の納税義務者が前年中に前条第四項に規定する譲渡所得の基因となる土地等の譲渡をした場合において、当該譲渡が確定優良住宅地等予定地のための譲渡（予定期間内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたものをいう。）に該当するときにおける前条第四項に規定する譲渡所得に係る課税長期譲渡所得金額に対して課する市町村民税の所得割について準用する。
<sup>suppl-3251-226/art-34-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6</sup>
The provisions of the preceding paragraph apply, solely for individual municipal inhabitant tax for each fiscal year from fiscal 1988 through fiscal 2029, to the income levy of municipal inhabitant tax imposed on the taxable long-term capital gains pertaining to the capital gains prescribed in paragraph (4) of the preceding Article in the case where a person liable for the income levy has made, in the previous year, a transfer of land, etc. that is the cause of the capital gains prescribed in paragraph (4) of the preceding Article, and that transfer falls under a transfer for a determined site for constructing a superior residential area, etc. (meaning a transfer for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain to be found to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the scheduled period).
<sup>machine translation, not official</sup>

**第七項**  第五項（前項において準用する場合を含む。）の場合において、所得割の納税義務者が、その有する土地等につき、租税特別措置法第三十三条から第三十三条の四まで、第三十四条から第三十五条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四から第三十七条の六まで又は第三十七条の八の規定の適用を受けるときは、当該土地等の譲渡は、第五項に規定する優良住宅地等のための譲渡又は前項に規定する確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
<sup>suppl-3251-226/art-34-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-7</sup>
In the case of paragraph (5) (including as applied mutatis mutandis in the preceding paragraph), where a person liable for the income levy is subject to the application of Articles 33 through 33-4, Articles 34 through 35-3, Article 36-2, Article 36-5, Article 37, Articles 37-4 through 37-6 or Article 37-8 of the Act on Special Measures Concerning Taxation with respect to land, etc. that the person liable for tax holds, the transfer of that land, etc. is deemed not to fall under a transfer for a superior residential area, etc. prescribed in paragraph (5) or a transfer for a determined site for constructing a superior residential area, etc. prescribed in the preceding paragraph.
<sup>machine translation, not official</sup>

**第八項**  第五項（第六項において準用する場合を含む。）の場合において、所得割の納税義務者が、租税特別措置法第三十一条の二第二項第十三号から第十五号までに掲げる土地等の譲渡に該当するものをしたときにおけるその譲渡をした土地等がその譲渡をした時において地すべり等防止法第三条第一項の地すべり防止区域、急傾斜地の崩壊による災害の防止に関する法律第三条第一項の急傾斜地崩壊危険区域、土砂災害警戒区域等における土砂災害防止対策の推進に関する法律第九条第一項の土砂災害特別警戒区域又は特定都市河川浸水被害対策法第五十六条第一項の浸水被害防止区域内にあるときは、当該土地等の譲渡は、第五項又は第六項に規定する優良住宅地等のための譲渡又は確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
<sup>suppl-3251-226/art-34-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-8</sup>
In the case of paragraph (5) (including as applied mutatis mutandis in paragraph (6)), where a person liable for the income levy has made a transfer that falls under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xv) of the Act on Special Measures Concerning Taxation, and the land, etc. transferred was, at the time of the transfer, within a landslide prevention area under Article 3, paragraph (1) of the Landslide Prevention Act, a steep slope failure hazard area under Article 3, paragraph (1) of the Act on Prevention of Disasters Caused by Steep Slope Failure, a special sediment disaster alert area under Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas, or a flood damage prevention area under Article 56, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities, the transfer of that land, etc. is deemed not to fall under a transfer for a superior residential area, etc. prescribed in paragraph (5) or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (6).
<sup>machine translation, not official</sup>

**第九項**  第二項又は第六項の規定の適用を受けた者からこれらの規定の適用を受けた譲渡に係る土地等の買取りをした租税特別措置法第三十一条の二第二項第十三号及び第十四号の造成又は同項第十五号若しくは第十六号の建設を行う個人又は法人は、当該譲渡の全部又は一部が予定期間内に同項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなつた場合には、当該第二項又は第六項の規定の適用を受けた者に対し、遅滞なく、その該当することとなつた当該譲渡についてその該当することとなつたことを証する総務省令で定める書類を交付しなければならない。
<sup>suppl-3251-226/art-34-2/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-9</sup>
An individual or corporation that carries out the development under Article 31-2, paragraph (2), items (xiii) and (xiv) of the Act on Special Measures Concerning Taxation or the construction under item (xv) or (xvi) of that paragraph, and that has purchased land, etc. pertaining to a transfer to which paragraph (2) or (6) was applied from a person to whom those provisions were applied, must, where all or part of that transfer has come to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of that Act within the scheduled period, without delay deliver to the person to whom paragraph (2) or (6) was applied, with respect to the transfer that has come to so fall, a document specified by Order of the Ministry of Internal Affairs and Communications certifying that it has come to so fall.
<sup>machine translation, not official</sup>

**第十項**  第二項又は第六項の規定の適用を受けた者は、これらの規定の適用を受けた譲渡に係る前項に規定する書類の交付を受けた場合には、総務省令で定めるところにより、当該書類を市町村長に提出しなければならない。
<sup>suppl-3251-226/art-34-2/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-10</sup>
A person to whom paragraph (2) or (6) was applied must, when delivered the document prescribed in the preceding paragraph with regard to a transfer to which those provisions were applied, submit that document to the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications.
<sup>machine translation, not official</sup>

**第十一項**  第二項又は第六項の規定の適用を受けた土地等の譲渡の全部又は一部が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、第二項に規定する予定期間内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、当該予定期間の初日から当該予定期間の末日後二年以内の日で政令で定める日までの間に当該譲渡の全部又は一部が同項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたときは、第二項、第六項、第九項及び次項から第十四項までの規定の適用については、第二項に規定する予定期間は、当該初日から当該政令で定める日までの期間とする。
<sup>suppl-3251-226/art-34-2/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-11</sup>
Where all or part of the transfer of land, etc. to which paragraph (2) or (6) was applied has become difficult to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the scheduled period prescribed in paragraph (2) due to unavoidable circumstances arising from an extraordinary disaster designated as a specified extraordinary disaster pursuant to Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, in a case specified by Cabinet Order, and it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain to be found that all or part of that transfer will come to fall under a transfer of land, etc. set forth in items (xiii) through (xvi) of Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation during the period from the first day of that scheduled period to a date specified by Cabinet Order that is within two years after the last day of that scheduled period, then, for the application of paragraphs (2), (6) and (9) and the following paragraph through paragraph (14), the scheduled period prescribed in paragraph (2) is the period from that first day to that date specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第十二項**  第二項又は第六項の規定の適用を受けた者は、これらの規定の適用を受けた譲渡の全部又は一部が第二項に規定する予定期間内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当しないこととなつた場合には、当該予定期間を経過した日から四月以内に、総務省令で定めるところにより、その旨を市町村長に申告しなければならない。
<sup>suppl-3251-226/art-34-2/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-12</sup>
A person to whom paragraph (2) or (6) was applied must, where all or part of the transfer to which those provisions were applied has ceased to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the scheduled period prescribed in paragraph (2), report that fact to the mayor of the municipality, as provided by Order of the Ministry of Internal Affairs and Communications, within four months from the day on which that scheduled period expired.
<sup>machine translation, not official</sup>

**第十三項**  前項に定める場合には、その該当しないこととなつた譲渡は、第二項又は第六項の規定にかかわらず、これらの規定に規定する確定優良住宅地等予定地のための譲渡ではなかつたものとみなす。
<sup>suppl-3251-226/art-34-2/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-13</sup>
In the case prescribed in the preceding paragraph, the transfer that has ceased to so fall is deemed, notwithstanding paragraph (2) or (6), not to have been a transfer for a determined site for constructing a superior residential area, etc. prescribed in those provisions.
<sup>machine translation, not official</sup>

**第十四項**  前項の規定により課されることとなる道府県民税又は市町村民税の所得割については、次に定めるところによる。
<sup>suppl-3251-226/art-34-2/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-14</sup>
The following applies to the income levy of prefectural inhabitant tax or municipal inhabitant tax that comes to be imposed pursuant to the preceding paragraph:
<sup>machine translation, not official</sup>

  **一**  第十七条の五第三項及び第四項並びに第十八条第一項中「法定納期限」とあるのは、「附則第三十四条の二第十項に規定する申告の期限」とする。
  <sup>suppl-3251-226/art-34-2/par-14/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-14/item-1</sup>
  In Article 17-5, paragraphs (3) and (4) and Article 18, paragraph (1), "statutory payment due date" is deemed to be replaced with "the deadline for the filing prescribed in Article 34-2, paragraph (10) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  第三百二十一条の二第二項中「不足税額をその決定があつた日までの納期の数で除して得た額に第三百二十条の各納期限」とあるのは「不足税額に当該不足税額に係る納税通知書において納付すべきこととされる日」と、「納付すべきこととされる日までの期間又はその日の翌日」とあるのは「納付すべきこととされる日の翌日」とし、同条第三項の規定は、適用しない。
  <sup>suppl-3251-226/art-34-2/par-14/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-14/item-2</sup>
  In Article 321-2, paragraph (2), "the amount obtained by dividing the tax deficiency by the number of payment periods up to the day on which the determination was made" is deemed to be replaced with "the tax deficiency", "each due date for payment under Article 320" with "the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and "the period until the day on which payment is to be made as stated in the tax notice relating to that tax deficiency, or the period until the day on which one month elapses from the day following that day" with "the period until the day on which one month elapses from the day following the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and the provisions of paragraph (3) of that Article do not apply;
  <sup>machine translation, not official</sup>

  **三**  前二号に定めるもののほか、前項の規定の適用がある場合における道府県民税又は市町村民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-34-2/par-14/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-14/item-3</sup>
  In addition to what is provided for in the preceding two items, Cabinet Order provides for the particulars necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax or municipal inhabitant tax in a case where the provisions of the preceding paragraph apply.
  <sup>machine translation, not official</sup>

### 第三十四条の二の二（阪神・淡路大震災に係る確定優良住宅地等予定地に係る期間の延長の特例） — Special Provisions on Extension of the Period for a Determined Site for Constructing a Superior Residential Area, etc. in Relation to the Great Hanshin-Awaji Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-34-2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2-2</sup>

**第一項**  前条第二項又は第六項の規定の適用を受けた土地等の譲渡の全部又は一部が、阪神・淡路大震災に起因するやむを得ない事情により、これらの規定に規定する期間（その末日が平成七年十二月三十一日であるものに限る。）内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、平成八年一月一日から起算して二年以内の日で政令で定める日までの期間内に当該譲渡の全部又は一部がこれらの規定に掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたときは、当該譲渡の日から当該政令で定める日までの期間を前条第二項又は第六項に規定する期間とみなして、同条の規定を適用する。
<sup>suppl-3251-226/art-34-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2-2/par-1</sup>
Where all or part of the transfer of land, etc. to which paragraph (2) or (6) of the preceding Article was applied has become difficult to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in those provisions (limited to a period whose last day is December 31, 1995), due to unavoidable circumstances arising from the Great Hanshin-Awaji Earthquake, in a case specified by Cabinet Order, and it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain to be found that all or part of that transfer will come to fall under a transfer of land, etc. set forth in those provisions during the period up to a date specified by Cabinet Order that is within two years counting from January 1, 1996, the preceding Article applies by deeming the period from the date of that transfer to that date specified by Cabinet Order to be the period prescribed in paragraph (2) or (6) of the preceding Article.
<sup>machine translation, not official</sup>

### 第三十四条の三（居住用財産を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains in the Case of Transfer of Residential Property
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-34-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3</sup>

**第一項**  道府県民税の所得割の納税義務者が前年中に租税特別措置法第三十一条の三第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、附則第三十四条第一項前段の規定により当該譲渡所得に係る課税長期譲渡所得金額に対し課する道府県民税の所得割の額は、同項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する額とする。
<sup>suppl-3251-226/art-34-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax has capital gains prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, the amount of the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains pertaining to those capital gains pursuant to the first sentence of Article 34, paragraph (1) of the Supplementary Provisions is, notwithstanding the first sentence of that paragraph, the amount equivalent to the amount specified in each of the following items according to the category of cases set forth in that item.
<sup>machine translation, not official</sup>

  **一**  課税長期譲渡所得金額が六千万円以下である場合　当該課税長期譲渡所得金額の百分の一・六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・八）に相当する金額
  <sup>suppl-3251-226/art-34-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-1/item-1</sup>
  where the taxable long-term capital gains are 60,000,000 yen or less: the amount equivalent to 1.6/100 of those taxable long-term capital gains (0.8/100 where the person liable for tax has an address within the area of a designated city);
  <sup>machine translation, not official</sup>

  **二**  課税長期譲渡所得金額が六千万円を超える場合　次に掲げる金額の合計額
  <sup>suppl-3251-226/art-34-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-1/item-2</sup>
  where the taxable long-term capital gains exceed 60,000,000 yen: the total of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  九十六万円（当該納税義務者が指定都市の区域内に住所を有する場合には、四十八万円）
    <sup>suppl-3251-226/art-34-3/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-1/item-2/sub-1</sup>
    960,000 yen (480,000 yen where the person liable for tax has an address within the area of a designated city);
    <sup>machine translation, not official</sup>

    **ロ**  当該課税長期譲渡所得金額から六千万円を控除した金額の百分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一）に相当する金額
    <sup>suppl-3251-226/art-34-3/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-1/item-2/sub-2</sup>
    the amount equivalent to 2/100 of the amount obtained by deducting 60,000,000 yen from those taxable long-term capital gains (1/100 where the person liable for tax has an address within the area of a designated city).
    <sup>machine translation, not official</sup>

**第二項**  前項の規定は、同項の規定の適用を受けようとする年度分の第四十五条の二第一項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の譲渡所得の明細に関する事項の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-34-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-2</sup>
The provisions of the preceding paragraph apply only where the particulars concerning the details of the capital gains referred to in the preceding paragraph are stated in the return under Article 45-2, paragraph (1) for the fiscal year for which the person seeks to be subject to the application of those provisions (including a return submitted after its deadline for filing but by the time the tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) (including the case where the mayor of the municipality finds that there is an unavoidable reason for the particulars not being stated in those returns).
<sup>machine translation, not official</sup>

**第三項**  市町村民税の所得割の納税義務者が前年中に租税特別措置法第三十一条の三第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、附則第三十四条第四項前段の規定により当該譲渡所得に係る課税長期譲渡所得金額に対し課する市町村民税の所得割の額は、同項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する額とする。
<sup>suppl-3251-226/art-34-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-3</sup>
Where a person liable for the income levy of municipal inhabitant tax has capital gains prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, the amount of the income levy of municipal inhabitant tax imposed on the taxable long-term capital gains pertaining to those capital gains pursuant to the first sentence of Article 34, paragraph (4) of the Supplementary Provisions is, notwithstanding the first sentence of that paragraph, the amount equivalent to the amount specified in each of the following items according to the category of cases set forth in that item.
<sup>machine translation, not official</sup>

  **一**  課税長期譲渡所得金額が六千万円以下である場合　当該課税長期譲渡所得金額の百分の二・四（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の三・二）に相当する金額
  <sup>suppl-3251-226/art-34-3/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-3/item-1</sup>
  where the taxable long-term capital gains are 60,000,000 yen or less: the amount equivalent to 2.4/100 of those taxable long-term capital gains (3.2/100 where the person liable for tax has an address within the area of a designated city);
  <sup>machine translation, not official</sup>

  **二**  課税長期譲渡所得金額が六千万円を超える場合　次に掲げる金額の合計額
  <sup>suppl-3251-226/art-34-3/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-3/item-2</sup>
  where the taxable long-term capital gains exceed 60,000,000 yen: the total of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  百四十四万円（当該納税義務者が指定都市の区域内に住所を有する場合には、百九十二万円）
    <sup>suppl-3251-226/art-34-3/par-3/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-3/item-2/sub-1</sup>
    1,440,000 yen (1,920,000 yen where the person liable for tax has an address within the area of a designated city);
    <sup>machine translation, not official</sup>

    **ロ**  当該課税長期譲渡所得金額から六千万円を控除した金額の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額
    <sup>suppl-3251-226/art-34-3/par-3/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-3/item-2/sub-2</sup>
    the amount equivalent to 3/100 of the amount obtained by deducting 60,000,000 yen from those taxable long-term capital gains (4/100 where the person liable for tax has an address within the area of a designated city).
    <sup>machine translation, not official</sup>

**第四項**  前項の規定は、同項の規定の適用を受けようとする年度分の第三百十七条の二第一項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の譲渡所得の明細に関する事項の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-34-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-4</sup>
The provisions of the preceding paragraph apply only where the particulars concerning the details of the capital gains referred to in the preceding paragraph are stated in the return under Article 317-2, paragraph (1) for the fiscal year for which the person seeks to be subject to the application of those provisions (including a return submitted after its deadline for filing but by the time the tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) (including the case where the mayor of the municipality finds that there is an unavoidable reason for the particulars not being stated in those returns).
<sup>machine translation, not official</sup>

### 第三十五条（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Short-Term Capital Gains
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35</sup>

**第一項**  道府県は、当分の間、所得割の納税義務者が前年中に租税特別措置法第三十二条第一項に規定する譲渡所得（同条第二項に規定する譲渡による所得を含む。）を有する場合には、当該譲渡所得については、第三十二条第一項及び第二項並びに第三十五条の規定にかかわらず、他の所得と区分し、前年中の短期譲渡所得の金額に対し、課税短期譲渡所得金額（短期譲渡所得の金額（同法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十二条第一項に規定する短期譲渡所得の金額から控除する金額を控除した金額とし、これらの金額につき第四項第三号の規定により読み替えて適用される第三十四条の規定の適用がある場合には、その適用後の金額）をいう。）の百分の三・六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一・八）に相当する金額に相当する道府県民税の所得割を課する。この場合において、短期譲渡所得の金額の計算上生じた損失の金額があるときは、道府県民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
<sup>suppl-3251-226/art-35/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1</sup>
For the time being, where a person liable for the income levy has capital gains prescribed in Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year (including income from the transfer prescribed in paragraph (2) of that Article), a prefecture is to impose on those capital gains, notwithstanding Article 32, paragraphs (1) and (2) and Article 35, separately from other income, on the amount of short-term capital gains for the previous year, the income levy of prefectural inhabitant tax in an amount equivalent to the amount equivalent to 3.6/100 of the taxable short-term capital gains (meaning the amount of short-term capital gains (where it falls under Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1) or Article 36 of that Act, the amount remaining after deducting the amount to be deducted by the application of those provisions from the amount of short-term capital gains prescribed in Article 32, paragraph (1) of that Act, and, where Article 34 as applied with terms replaced pursuant to paragraph (4), item (iii) applies to those amounts, the amount after that application)) (1.8/100 where the person liable for tax has an address within the area of a designated city). In this case, where there is an amount of loss arising in the calculation of the amount of short-term capital gains, that amount of loss is deemed not to have arisen for the purpose of applying the provisions concerning prefectural inhabitant tax.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する短期譲渡所得の金額とは、同項に規定する譲渡所得について所得税法その他の所得税に関する法令の規定の例により計算した同法第三十三条第三項の譲渡所得の金額（同項に規定する譲渡所得の特別控除額の控除をしないで計算したところによる。）をいい、附則第三十四条第一項に規定する長期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額とする。
<sup>suppl-3251-226/art-35/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-2</sup>
The amount of short-term capital gains prescribed in the preceding paragraph means the amount of capital gains under Article 33, paragraph (3) of the Income Tax Act calculated for the capital gains prescribed in that paragraph in accordance with the rules of the Income Tax Act and other laws and regulations on income tax (calculated without deducting the special deduction for capital gains prescribed in Article 33, paragraph (3) of that Act), and, where there is an amount of loss arising in the calculation of the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions, it is the amount after deducting that amount of loss, up to the calculated amount, notwithstanding the second sentence of that paragraph.
<sup>machine translation, not official</sup>

**第三項**  第一項に規定する譲渡所得で、その基因となる土地等の譲渡が租税特別措置法第二十八条の四第三項第一号から第三号までに掲げる譲渡に該当することにつき総務省令で定めるところにより証明がされたものに係る第一項の規定の適用については、同項中「百分の三・六」とあるのは「百分の二」と、「百分の一・八」とあるのは「百分の一」とする。
<sup>suppl-3251-226/art-35/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-3</sup>
With regard to the application of paragraph (1) to the capital gains prescribed in paragraph (1) for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that the transfer of land, etc. that is the cause thereof falls under a transfer set forth in Article 28-4, paragraph (3), items (i) through (iii) of the Act on Special Measures Concerning Taxation, in paragraph (1), "3.6/100" is deemed to be replaced with "2/100" and "1.8/100" is deemed to be replaced with "1/100".
<sup>machine translation, not official</sup>

**第四項**  第一項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-35/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4</sup>
Where the provisions of paragraph (1) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三十七条、附則第四条第四項並びに附則第四条の二第四項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十五条第一項に規定する短期譲渡所得の金額」とする。
  <sup>suppl-3251-226/art-35/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-1</sup>
  With regard to the application of Article 23, paragraph (1) (limited to the portions pertaining to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the portion pertaining to item (ii)), Article 34, paragraph (1) (limited to the portions pertaining to item (x)-2 and item (xii)) and paragraph (9), Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, in Article 23, paragraph (1), item (xiii), "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  道府県民税の所得割の課税標準の計算上その例によるものとされる所得税法第六十九条の規定の適用については、租税特別措置法第三十二条第四項において準用される同法第三十一条第三項第二号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-35/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-2</sup>
  With regard to the application of Article 69 of the Income Tax Act, which is to be applied by reference in calculating the tax base of the income levy of prefectural inhabitant tax, it is as applied pursuant to Article 31, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis in Article 32, paragraph (4) of that Act;
  <sup>machine translation, not official</sup>

  **三**  第三十二条第九項（雑損失の金額に係る部分に限る。）及び第三十四条の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十五条第一項に規定する短期譲渡所得の金額」とする。
  <sup>suppl-3251-226/art-35/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-3</sup>
  With regard to the application of Article 32, paragraph (9) (limited to the portion pertaining to casualty losses) and Article 34, in those provisions, "gross income" is deemed to be replaced with "gross income, the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三十七条から第三十七条の四まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定の適用については、第三十七条中「所得割の額」とあるのは「所得割の額及び附則第三十五条第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条第一項に規定する短期譲渡所得の金額」と、同項前段、第三十七条の三、第三十七条の四、附則第五条第一項及び附則第五条の四第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十五条第一項の規定による道府県民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条第一項の規定による道府県民税の所得割の額の合計額」と、附則第五条第一項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十五条第一項に規定する課税短期譲渡所得金額の合計額」とする。
  <sup>suppl-3251-226/art-35/par-4/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-4</sup>
  With regard to the application of Articles 37 through 37-4 and Article 5, paragraph (1), Article 5-4, paragraph (1) and Article 5-5, paragraph (1) of the Supplementary Provisions, in Article 37, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35, paragraph (1) of the Supplementary Provisions"; in Article 37-2, paragraph (1), "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions"; in the first sentence of that paragraph, Article 37-3, Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions and Article 5-4, paragraph (1) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35, paragraph (1) of the Supplementary Provisions"; in the second sentence of Article 37-2, paragraph (1), "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35, paragraph (1) of the Supplementary Provisions"; in paragraph (11) of that Article and Article 5-5, paragraph (1) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35, paragraph (1) of the Supplementary Provisions"; and in each item of Article 5, paragraph (1) of the Supplementary Provisions, "taxable gross income" is deemed to be replaced with "the total of taxable gross income and taxable short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第一項及び第二項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条第一項に規定する短期譲渡所得の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十五条第一項の規定による道府県民税の所得割の額」と、同項第二号及び同条第五項第三号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条第一項の規定による道府県民税の所得割の額」とする。
  <sup>suppl-3251-226/art-35/par-4/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-5</sup>
  With regard to the application of Article 3-3 of the Supplementary Provisions, in Article 3-3, paragraph (1) and paragraph (2), item (i) of the Supplementary Provisions, "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions"; in Article 3-3, paragraph (2) of the Supplementary Provisions, "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied" is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied and the amount of the income levy of prefectural inhabitant tax under Article 35, paragraph (1) of the Supplementary Provisions"; and in Article 3-3, paragraph (2), item (ii) and paragraph (5), item (iii) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第一項及び附則第五条の十二第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条第一項の規定による道府県民税の所得割の額」と、附則第五条の八第二項第一号及び附則第五条の十二第二項第一号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条第一項の規定による道府県民税の所得割の額の合計額」とする。
  <sup>suppl-3251-226/art-35/par-4/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-6</sup>
  With regard to the application of Articles 5-8 and 5-12 of the Supplementary Provisions, in Article 5-8, paragraph (1) and Article 5-12, paragraph (1) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35, paragraph (1) of the Supplementary Provisions"; and in Article 5-8, paragraph (2), item (i) and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第四十五条の二の規定による申告に関する特例その他第一項の規定の適用がある場合における道府県民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-35/par-4/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 45-2 and other particulars necessary for the application of the provisions concerning prefectural inhabitant tax in a case where the provisions of paragraph (1) apply.
  <sup>machine translation, not official</sup>

**第五項**  市町村は、当分の間、所得割の納税義務者が前年中に租税特別措置法第三十二条第一項に規定する譲渡所得（同条第二項に規定する譲渡による所得を含む。）を有する場合には、当該譲渡所得については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の短期譲渡所得の金額に対し、課税短期譲渡所得金額（短期譲渡所得の金額（同法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十二条第一項に規定する短期譲渡所得の金額から控除する金額を控除した金額とし、これらの金額につき第八項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額）をいう。）の百分の五・四（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の七・二）に相当する金額に相当する市町村民税の所得割を課する。この場合において、短期譲渡所得の金額の計算上生じた損失の金額があるときは、市町村民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
<sup>suppl-3251-226/art-35/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5</sup>
For the time being, where a person liable for the income levy has capital gains prescribed in Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year (including income from the transfer prescribed in paragraph (2) of that Article), a municipality is to impose on those capital gains, notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, separately from other income, on the amount of short-term capital gains for the previous year, the income levy of municipal inhabitant tax in an amount equivalent to the amount equivalent to 5.4/100 of the taxable short-term capital gains (meaning the amount of short-term capital gains (where it falls under Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1) or Article 36 of that Act, the amount remaining after deducting the amount to be deducted by the application of those provisions from the amount of short-term capital gains prescribed in Article 32, paragraph (1) of that Act, and, where Article 314-2 as applied with terms replaced pursuant to paragraph (8), item (iii) applies to those amounts, the amount after that application)) (7.2/100 where the person liable for tax has an address within the area of a designated city). In this case, where there is an amount of loss arising in the calculation of the amount of short-term capital gains, that amount of loss is deemed not to have arisen for the purpose of applying the provisions concerning municipal inhabitant tax.
<sup>machine translation, not official</sup>

**第六項**  前項に規定する短期譲渡所得の金額とは、同項に規定する譲渡所得について所得税法その他の所得税に関する法令の規定の例により計算した同法第三十三条第三項の譲渡所得の金額（同項に規定する譲渡所得の特別控除額の控除をしないで計算したところによる。）をいい、附則第三十四条第四項に規定する長期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額とする。
<sup>suppl-3251-226/art-35/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-6</sup>
The amount of short-term capital gains prescribed in the preceding paragraph means the amount of capital gains under Article 33, paragraph (3) of the Income Tax Act calculated for the capital gains prescribed in that paragraph in accordance with the rules of the Income Tax Act and other laws and regulations on income tax (calculated without deducting the special deduction for capital gains prescribed in Article 33, paragraph (3) of that Act), and, where there is an amount of loss arising in the calculation of the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions, it is the amount after deducting that amount of loss, up to the calculated amount, notwithstanding the second sentence of that paragraph.
<sup>machine translation, not official</sup>

**第七項**  第五項に規定する譲渡所得で、その基因となる土地等の譲渡が租税特別措置法第二十八条の四第三項第一号から第三号までに掲げる譲渡に該当することにつき総務省令で定めるところにより証明がされたものに係る第五項の規定の適用については、同項中「百分の五・四」とあるのは「百分の三」と、「百分の七・二」とあるのは「百分の四」とする。
<sup>suppl-3251-226/art-35/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-7</sup>
With regard to the application of paragraph (5) to the capital gains prescribed in paragraph (5) for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that the transfer of land, etc. that is the cause thereof falls under a transfer set forth in Article 28-4, paragraph (3), items (i) through (iii) of the Act on Special Measures Concerning Taxation, in paragraph (5), "5.4/100" is deemed to be replaced with "3/100" and "7.2/100" is deemed to be replaced with "4/100".
<sup>machine translation, not official</sup>

**第八項**  第五項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-35/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8</sup>
Where the provisions of paragraph (5) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三百十四条の六、附則第四条第十項並びに附則第四条の二第十項の規定の適用については、第二百九十二条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十五条第五項に規定する短期譲渡所得の金額」とする。
  <sup>suppl-3251-226/art-35/par-8/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-1</sup>
  with regard to the application of the provisions of Article 292, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion relating to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), Article 314-6, Article 4, paragraph (10) of the Supplementary Provisions and Article 4-2, paragraph (10) of the Supplementary Provisions, the phrase "amount of timber income" in Article 292, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  市町村民税の所得割の課税標準の計算上その例によるものとされる所得税法第六十九条の規定の適用については、租税特別措置法第三十二条第四項において準用される同法第三十一条第三項第二号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-35/par-8/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-2</sup>
  with regard to the application of the provisions of Article 69 of the Income Tax Act that are to be followed in calculating the tax base of the income levy of municipal inhabitant tax, the application is as applied pursuant to the provisions of Article 31, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 32, paragraph (4) of that Act;
  <sup>machine translation, not official</sup>

  **三**  第三百十三条第九項（雑損失の金額に係る部分に限る。）及び第三百十四条の二の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十五条第五項に規定する短期譲渡所得の金額」とする。
  <sup>suppl-3251-226/art-35/par-8/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-3</sup>
  with regard to the application of the provisions of Article 313, paragraph (9) (limited to the portion relating to casualty loss) and Article 314-2, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三百十四条の六から第三百十四条の八まで、第三百十四条の九第一項、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定の適用については、第三百十四条の六中「所得割の額」とあるのは「所得割の額及び附則第三十五条第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条第五項に規定する短期譲渡所得の金額」と、同項前段、第三百十四条の八、第三百十四条の九第一項、附則第五条第三項及び附則第五条の四第五項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十五条第五項の規定による市町村民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条第三項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十五条第五項に規定する課税短期譲渡所得金額の合計額」とする。
  <sup>suppl-3251-226/art-35/par-8/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-4</sup>
  with regard to the application of the provisions of Articles 314-6 through 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions, the phrase "amount of the income levy" in Article 314-6 is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35, paragraph (5) of the Supplementary Provisions", the phrase "amount of timber income" in Article 314-7, paragraph (1) is deemed to be replaced with "amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions", the phrase "amount of the income levy" in the first sentence of that paragraph, Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions and Article 5-4, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35, paragraph (5) of the Supplementary Provisions", the phrase "amount of the income levy" in the second sentence of Article 314-7, paragraph (1) is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35, paragraph (5) of the Supplementary Provisions in total", the phrase "amount of the income levy" in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35, paragraph (5) of the Supplementary Provisions in total", and the phrase "taxable gross income" in each item of Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "taxable gross income and the taxable short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions in total";
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第二項第三号及び第五項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条第五項の規定による市町村民税の所得割の額」と、同条第四項及び第五項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条第五項に規定する短期譲渡所得の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十五条第五項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-35/par-8/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-5</sup>
  with regard to the application of the provisions of Article 3-3 of the Supplementary Provisions, the phrase "amount of the income levy" in paragraph (2), item (iii) and paragraph (5), item (ii) of that Article is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35, paragraph (5) of the Supplementary Provisions", the phrase "amount of timber income" in paragraph (4) and paragraph (5), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions", and the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied" in paragraph (5) of that Article is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied and the amount of the income levy of municipal inhabitant tax under Article 35, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第二項第二号及び附則第五条の十二第二項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条の八第四項及び附則第五条の十二第三項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条第五項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-35/par-8/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-6</sup>
  with regard to the application of the provisions of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "amount of the income levy" in Article 5-8, paragraph (2), item (ii) and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35, paragraph (5) of the Supplementary Provisions in total", and the phrase "amount of the income levy" in Article 5-8, paragraph (4) and Article 5-12, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第三百十七条の二の規定による申告に関する特例その他第五項の規定の適用がある場合における市町村民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-35/par-8/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 317-2 and other particulars necessary for the application of the provisions concerning municipal inhabitant tax in a case where the provisions of paragraph (5) apply.
  <sup>machine translation, not official</sup>

### 第三十五条の二（一般株式等に係る譲渡所得等に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Capital Gains, etc. on General Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2</sup>

**第一項**  道府県は、当分の間、道府県民税の所得割の納税義務者が前年中に租税特別措置法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等を有する場合には、当該一般株式等に係る譲渡所得等については、第三十二条第一項及び第二項並びに第三十五条の規定にかかわらず、他の所得と区分し、前年中の当該一般株式等に係る譲渡所得等の金額として政令で定めるところにより計算した金額（以下この項において「一般株式等に係る譲渡所得等の金額」という。）に対し、一般株式等に係る課税譲渡所得等の金額（一般株式等に係る譲渡所得等の金額（第四項第三号の規定により読み替えて適用される第三十四条の規定の適用がある場合には、その適用後の金額）をいう。）の百分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一）に相当する金額に相当する道府県民税の所得割を課する。この場合において、一般株式等に係る譲渡所得等の金額の計算上生じた損失の金額があるときは、道府県民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
<sup>suppl-3251-226/art-35-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1</sup>
For the time being, where a person liable for the income levy of prefectural inhabitant tax has capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a prefecture is to, with regard to those capital gains, etc. on general shares, etc. and notwithstanding Article 32, paragraphs (1) and (2) and Article 35, separate them from other income and impose, on the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on general shares, etc. for the previous year (referred to as the "amount of capital gains, etc. on general shares, etc." in this paragraph hereinafter), the income levy of prefectural inhabitant tax in an amount equivalent to an amount equivalent to two percent (or one percent where the person liable for tax has a domicile within the area of a designated city) of the amount of taxable capital gains, etc. on general shares, etc. (meaning the amount of capital gains, etc. on general shares, etc. (where Article 34 as applied with terms replaced pursuant to paragraph (4), item (iii) applies, the amount after that application)). In this case, where there is a loss arising in the calculation of the amount of capital gains, etc. on general shares, etc., that loss is deemed not to have arisen for the purpose of applying the provisions concerning prefectural inhabitant tax.
<sup>machine translation, not official</sup>

**第二項**  租税特別措置法第三十七条の十第一項に規定する一般株式等（第六項において「一般株式等」という。）を有する道府県民税の所得割の納税義務者が当該一般株式等につき交付を受ける同条第三項及び第四項並びに同法第三十七条の十四の四第一項及び第二項の規定により所得税法及び租税特別措置法第二章の規定の適用上同法第三十七条の十第三項及び第四項並びに第三十七条の十四の四第一項及び第二項に規定する一般株式等に係る譲渡所得等に係る収入金額とみなされる金額は、前項に規定する一般株式等に係る譲渡所得等に係る収入金額とみなして、道府県民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-2</sup>
Where a person liable for the income levy of prefectural inhabitant tax who holds general shares, etc. prescribed in Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as "general shares, etc." in paragraph (6)) receives delivery of an amount with respect to those general shares, etc. that is deemed, pursuant to paragraphs (3) and (4) of that Article and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation, to be revenue relating to capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation for the purpose of applying the provisions of the Income Tax Act and Chapter II of the Act on Special Measures Concerning Taxation, that amount is deemed to be revenue relating to capital gains, etc. on general shares, etc. prescribed in the preceding paragraph, and the provisions concerning prefectural inhabitant tax apply.
<sup>machine translation, not official</sup>

**第三項**  前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-3</sup>
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
<sup>machine translation, not official</sup>

**第四項**  第一項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-35-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4</sup>
Where the provisions of paragraph (1) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三十七条、附則第四条第四項並びに附則第四条の二第四項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十五条の二第一項に規定する一般株式等に係る譲渡所得等の金額」とする。
  <sup>suppl-3251-226/art-35-2/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-1</sup>
  with regard to the application of the provisions of Article 23, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the portion relating to item (ii)), Article 34, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, the phrase "amount of timber income" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  道府県民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第三十七条の十第六項第四号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-35-2/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-2</sup>
  with regard to the application of the provisions of Article 69 of the Income Tax Act that are to be followed in calculating the tax base of the income levy of prefectural inhabitant tax, the application is as applied pursuant to the provisions of Article 37-10, paragraph (6), item (iv) of the Act on Special Measures Concerning Taxation;
  <sup>machine translation, not official</sup>

  **三**  第三十二条第九項（雑損失の金額に係る部分に限る。）及び第三十四条の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十五条の二第一項に規定する一般株式等に係る譲渡所得等の金額」とする。
  <sup>suppl-3251-226/art-35-2/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-3</sup>
  with regard to the application of the provisions of Article 32, paragraph (9) (limited to the portion relating to casualty loss) and Article 34, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三十七条から第三十七条の四まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定の適用については、第三十七条中「所得割の額」とあるのは「所得割の額及び附則第三十五条の二第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の二第一項に規定する一般株式等に係る譲渡所得等の金額」と、同項前段、第三十七条の三、第三十七条の四、附則第五条第一項及び附則第五条の四第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の二第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十五条の二第一項の規定による道府県民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の二第一項の規定による道府県民税の所得割の額の合計額」と、附則第五条第一項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十五条の二第一項に規定する一般株式等に係る課税譲渡所得等の金額の合計額」とする。
  <sup>suppl-3251-226/art-35-2/par-4/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-4</sup>
  with regard to the application of the provisions of Articles 37 through 37-4, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions, the phrase "amount of the income levy" in Article 37 is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-2, paragraph (1) of the Supplementary Provisions", the phrase "amount of timber income" in Article 37-2, paragraph (1) is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions", the phrase "amount of the income levy" in the first sentence of that paragraph, Article 37-3, Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions and Article 5-4, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-2, paragraph (1) of the Supplementary Provisions", the phrase "amount of the income levy" in the second sentence of Article 37-2, paragraph (1) is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-2, paragraph (1) of the Supplementary Provisions in total", the phrase "amount of the income levy" in paragraph (11) of that Article and Article 5-5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-2, paragraph (1) of the Supplementary Provisions in total", and the phrase "taxable gross income" in each item of Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "taxable gross income and the amount of taxable capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions in total";
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第一項及び第二項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の二第一項に規定する一般株式等に係る譲渡所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十五条の二第一項の規定による道府県民税の所得割の額」と、同項第二号及び同条第五項第三号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の二第一項の規定による道府県民税の所得割の額」とする。
  <sup>suppl-3251-226/art-35-2/par-4/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-5</sup>
  with regard to the application of the provisions of Article 3-3 of the Supplementary Provisions, the phrase "amount of timber income" in paragraph (1) and paragraph (2), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied" in that paragraph is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied and the amount of the income levy of prefectural inhabitant tax under Article 35-2, paragraph (1) of the Supplementary Provisions", and the phrase "amount of the income levy" in paragraph (2), item (ii) and paragraph (5), item (iii) of that Article is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-2, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第一項及び附則第五条の十二第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の二第一項の規定による道府県民税の所得割の額」と、附則第五条の八第二項第一号及び附則第五条の十二第二項第一号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の二第一項の規定による道府県民税の所得割の額の合計額」とする。
  <sup>suppl-3251-226/art-35-2/par-4/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-6</sup>
  with regard to the application of the provisions of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "amount of the income levy" in Article 5-8, paragraph (1) and Article 5-12, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-2, paragraph (1) of the Supplementary Provisions", and the phrase "amount of the income levy" in Article 5-8, paragraph (2), item (i) and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-2, paragraph (1) of the Supplementary Provisions in total";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第四十五条の二の規定による申告に関する特例その他第一項の規定の適用がある場合における道府県民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-35-2/par-4/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 45-2 and other particulars necessary for the application of the provisions concerning prefectural inhabitant tax in a case where the provisions of paragraph (1) apply.
  <sup>machine translation, not official</sup>

**第五項**  市町村は、当分の間、市町村民税の所得割の納税義務者が前年中に租税特別措置法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等を有する場合には、当該一般株式等に係る譲渡所得等については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の当該一般株式等に係る譲渡所得等の金額として政令で定めるところにより計算した金額（以下この項において「一般株式等に係る譲渡所得等の金額」という。）に対し、一般株式等に係る課税譲渡所得等の金額（一般株式等に係る譲渡所得等の金額（第八項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額）をいう。）の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額に相当する市町村民税の所得割を課する。この場合において、一般株式等に係る譲渡所得等の金額の計算上生じた損失の金額があるときは、市町村民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
<sup>suppl-3251-226/art-35-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5</sup>
For the time being, where a person liable for the income levy of municipal inhabitant tax has capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a municipality is to, with regard to those capital gains, etc. on general shares, etc. and notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, separate them from other income and impose, on the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on general shares, etc. for the previous year (referred to as the "amount of capital gains, etc. on general shares, etc." in this paragraph hereinafter), the income levy of municipal inhabitant tax in an amount equivalent to an amount equivalent to three percent (or four percent where the person liable for tax has a domicile within the area of a designated city) of the amount of taxable capital gains, etc. on general shares, etc. (meaning the amount of capital gains, etc. on general shares, etc. (where Article 314-2 as applied with terms replaced pursuant to paragraph (8), item (iii) applies, the amount after that application)). In this case, where there is a loss arising in the calculation of the amount of capital gains, etc. on general shares, etc., that loss is deemed not to have arisen for the purpose of applying the provisions concerning municipal inhabitant tax.
<sup>machine translation, not official</sup>

**第六項**  一般株式等を有する市町村民税の所得割の納税義務者が当該一般株式等につき交付を受ける租税特別措置法第三十七条の十第三項及び第四項並びに第三十七条の十四の四第一項及び第二項の規定により所得税法及び租税特別措置法第二章の規定の適用上同法第三十七条の十第三項及び第四項並びに第三十七条の十四の四第一項及び第二項に規定する一般株式等に係る譲渡所得等に係る収入金額とみなされる金額は、前項に規定する一般株式等に係る譲渡所得等に係る収入金額とみなして、市町村民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-6</sup>
Where a person liable for the income levy of municipal inhabitant tax who holds general shares, etc. receives delivery of an amount with respect to those general shares, etc. that is deemed, pursuant to Article 37-10, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation, to be revenue relating to capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation for the purpose of applying the provisions of the Income Tax Act and Chapter II of the Act on Special Measures Concerning Taxation, that amount is deemed to be revenue relating to capital gains, etc. on general shares, etc. prescribed in the preceding paragraph, and the provisions concerning municipal inhabitant tax apply.
<sup>machine translation, not official</sup>

**第七項**  前項に定めるもののほか、第五項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-7</sup>
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (5).
<sup>machine translation, not official</sup>

**第八項**  第五項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-35-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8</sup>
Where the provisions of paragraph (5) apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三百十四条の六、附則第四条第十項並びに附則第四条の二第十項の規定の適用については、第二百九十二条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十五条の二第五項に規定する一般株式等に係る譲渡所得等の金額」とする。
  <sup>suppl-3251-226/art-35-2/par-8/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-1</sup>
  with regard to the application of the provisions of Article 292, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion relating to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), Article 314-6, Article 4, paragraph (10) of the Supplementary Provisions and Article 4-2, paragraph (10) of the Supplementary Provisions, the phrase "amount of timber income" in Article 292, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  市町村民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第三十七条の十第六項第四号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-35-2/par-8/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-2</sup>
  with regard to the application of the provisions of Article 69 of the Income Tax Act that are to be followed in calculating the tax base of the income levy of municipal inhabitant tax, the application is as applied pursuant to the provisions of Article 37-10, paragraph (6), item (iv) of the Act on Special Measures Concerning Taxation;
  <sup>machine translation, not official</sup>

  **三**  第三百十三条第九項（雑損失の金額に係る部分に限る。）及び第三百十四条の二の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十五条の二第五項に規定する一般株式等に係る譲渡所得等の金額」とする。
  <sup>suppl-3251-226/art-35-2/par-8/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-3</sup>
  with regard to the application of the provisions of Article 313, paragraph (9) (limited to the portion relating to casualty loss) and Article 314-2, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三百十四条の六から第三百十四条の八まで、第三百十四条の九第一項、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定の適用については、第三百十四条の六中「所得割の額」とあるのは「所得割の額及び附則第三十五条の二第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の二第五項に規定する一般株式等に係る譲渡所得等の金額」と、同項前段、第三百十四条の八、第三百十四条の九第一項、附則第五条第三項及び附則第五条の四第五項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の二第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十五条の二第五項の規定による市町村民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の二第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条第三項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十五条の二第五項に規定する一般株式等に係る課税譲渡所得等の金額の合計額」とする。
  <sup>suppl-3251-226/art-35-2/par-8/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-4</sup>
  with regard to the application of the provisions of Articles 314-6 through 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions, the phrase "amount of the income levy" in Article 314-6 is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-2, paragraph (5) of the Supplementary Provisions", the phrase "amount of timber income" in Article 314-7, paragraph (1) is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions", the phrase "amount of the income levy" in the first sentence of that paragraph, Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions and Article 5-4, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-2, paragraph (5) of the Supplementary Provisions", the phrase "amount of the income levy" in the second sentence of Article 314-7, paragraph (1) is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-2, paragraph (5) of the Supplementary Provisions in total", the phrase "amount of the income levy" in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-2, paragraph (5) of the Supplementary Provisions in total", and the phrase "taxable gross income" in each item of Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "taxable gross income and the amount of taxable capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions in total";
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第二項第三号及び第五項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の二第五項の規定による市町村民税の所得割の額」と、同条第四項及び第五項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の二第五項に規定する一般株式等に係る譲渡所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十五条の二第五項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-35-2/par-8/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-5</sup>
  with regard to the application of the provisions of Article 3-3 of the Supplementary Provisions, the phrase "amount of the income levy" in paragraph (2), item (iii) and paragraph (5), item (ii) of that Article is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-2, paragraph (5) of the Supplementary Provisions", the phrase "amount of timber income" in paragraph (4) and paragraph (5), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions", and the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied" in paragraph (5) of that Article is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied and the amount of the income levy of municipal inhabitant tax under Article 35-2, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第二項第二号及び附則第五条の十二第二項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の二第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条の八第四項及び附則第五条の十二第三項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の二第五項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-35-2/par-8/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-6</sup>
  with regard to the application of the provisions of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "amount of the income levy" in Article 5-8, paragraph (2), item (ii) and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-2, paragraph (5) of the Supplementary Provisions in total", and the phrase "amount of the income levy" in Article 5-8, paragraph (4) and Article 5-12, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-2, paragraph (5) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第三百十七条の二の規定による申告に関する特例その他第五項の規定の適用がある場合における市町村民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-35-2/par-8/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 317-2 and other particulars necessary for the application of the provisions concerning municipal inhabitant tax in a case where the provisions of paragraph (5) apply.
  <sup>machine translation, not official</sup>

### 第三十五条の二の二（上場株式等に係る譲渡所得等に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Capital Gains, etc. on Listed Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2</sup>

**第一項**  道府県は、当分の間、道府県民税の所得割の納税義務者が前年中に租税特別措置法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等を有する場合には、当該上場株式等に係る譲渡所得等については、第三十二条第一項及び第二項並びに第三十五条の規定にかかわらず、他の所得と区分し、前年中の当該上場株式等に係る譲渡所得等の金額として政令で定めるところにより計算した金額（当該道府県民税の所得割の納税義務者が特定株式等譲渡所得金額に係る所得を有する場合には、当該特定株式等譲渡所得金額に係る所得の金額（第三十二条第十五項の規定により同条第十四項の規定の適用を受けないものを除く。）を除外して算定するものとする。以下この項において「上場株式等に係る譲渡所得等の金額」という。）に対し、上場株式等に係る課税譲渡所得等の金額（上場株式等に係る譲渡所得等の金額（第四項において準用する前条第四項第三号の規定により読み替えて適用される第三十四条の規定の適用がある場合には、その適用後の金額）をいう。）の百分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一）に相当する金額に相当する道府県民税の所得割を課する。この場合において、上場株式等に係る譲渡所得等の金額の計算上生じた損失の金額があるときは、道府県民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
<sup>suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1</sup>
For the time being, where a person liable for the income levy of prefectural inhabitant tax has capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a prefecture is to, with regard to those capital gains, etc. on listed shares, etc. and notwithstanding Article 32, paragraphs (1) and (2) and Article 35, separate them from other income and impose, on the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (to be calculated, where that person liable for the income levy of prefectural inhabitant tax has income relating to the amount of capital gains from specified shares, etc., excluding the amount of income relating to that amount of capital gains from specified shares, etc. (excluding any amount to which Article 32, paragraph (14) does not apply pursuant to paragraph (15) of that Article); referred to as the "amount of capital gains, etc. on listed shares, etc." in this paragraph hereinafter), the income levy of prefectural inhabitant tax in an amount equivalent to an amount equivalent to two percent (or one percent where the person liable for tax has a domicile within the area of a designated city) of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (where Article 34 as applied with terms replaced pursuant to Article 35-2, paragraph (4), item (iii) of the Supplementary Provisions as applied mutatis mutandis in paragraph (4) applies, the amount after that application)). In this case, where there is a loss arising in the calculation of the amount of capital gains, etc. on listed shares, etc., that loss is deemed not to have arisen for the purpose of applying the provisions concerning prefectural inhabitant tax.
<sup>machine translation, not official</sup>

**第二項**  租税特別措置法第三十七条の十一第二項に規定する上場株式等（第六項、次条、附則第三十五条の三の二及び附則第三十五条の三の四において「上場株式等」という。）を有する道府県民税の所得割の納税義務者が当該上場株式等につき交付を受ける同法第四条の四第三項、第三十七条の十一第三項及び第四項並びに第三十七条の十四の四第一項及び第二項の規定により所得税法及び租税特別措置法第二章の規定の適用上同法第四条の四第三項、第三十七条の十一第三項及び第四項並びに第三十七条の十四の四第一項及び第二項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金額は、前項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなして、道府県民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-2-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-2</sup>
Where a person liable for the income levy of prefectural inhabitant tax who holds listed shares, etc. prescribed in Article 37-11, paragraph (2) of the Act on Special Measures Concerning Taxation (referred to as "listed shares, etc." in paragraph (6), the following Article, Article 35-3-2 of the Supplementary Provisions and Article 35-3-4 of the Supplementary Provisions) receives delivery of an amount with respect to those listed shares, etc. that is deemed, pursuant to Article 4-4, paragraph (3), Article 37-11, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation, to be revenue relating to capital gains, etc. on listed shares, etc. prescribed in Article 4-4, paragraph (3), Article 37-11, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation for the purpose of applying the provisions of the Income Tax Act and Chapter II of the Act on Special Measures Concerning Taxation, that amount is deemed to be revenue relating to capital gains, etc. on listed shares, etc. prescribed in the preceding paragraph, and the provisions concerning prefectural inhabitant tax apply.
<sup>machine translation, not official</sup>

**第三項**  前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-3</sup>
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
<sup>machine translation, not official</sup>

**第四項**  前条第四項の規定は、第一項の規定の適用がある場合について準用する。この場合において、同条第四項中「附則第三十五条の二第一項」とあるのは「附則第三十五条の二の二第一項」と、「一般株式等に係る譲渡所得等の金額」とあるのは「上場株式等に係る譲渡所得等の金額」と、「租税特別措置法」とあるのは「租税特別措置法第三十七条の十一第六項の規定により読み替えて準用される同法」と、「一般株式等に係る課税譲渡所得等の金額」とあるのは「上場株式等に係る課税譲渡所得等の金額」と読み替えるものとする。
<sup>suppl-3251-226/art-35-2-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-4</sup>
The provisions of paragraph (4) of the preceding Article apply mutatis mutandis where the provisions of paragraph (1) apply. In this case, the phrase "Article 35-2, paragraph (1) of the Supplementary Provisions" in paragraph (4) of that Article is deemed to be replaced with "Article 35-2-2, paragraph (1) of the Supplementary Provisions", the phrase "amount of capital gains, etc. on general shares, etc." is deemed to be replaced with "amount of capital gains, etc. on listed shares, etc.", the phrase "Act on Special Measures Concerning Taxation" is deemed to be replaced with "Act on Special Measures Concerning Taxation as applied mutatis mutandis with terms replaced pursuant to Article 37-11, paragraph (6) of the Act on Special Measures Concerning Taxation", and the phrase "amount of taxable capital gains, etc. on general shares, etc." is deemed to be replaced with "amount of taxable capital gains, etc. on listed shares, etc.".
<sup>machine translation, not official</sup>

**第五項**  市町村は、当分の間、市町村民税の所得割の納税義務者が前年中に租税特別措置法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等を有する場合には、当該上場株式等に係る譲渡所得等については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の当該上場株式等に係る譲渡所得等の金額として政令で定めるところにより計算した金額（当該市町村民税の所得割の納税義務者が特定株式等譲渡所得金額に係る所得を有する場合には、当該特定株式等譲渡所得金額に係る所得の金額（第三百十三条第十五項の規定により同条第十四項の規定の適用を受けないものを除く。）を除外して算定するものとする。以下この項において「上場株式等に係る譲渡所得等の金額」という。）に対し、上場株式等に係る課税譲渡所得等の金額（上場株式等に係る譲渡所得等の金額（第八項において準用する前条第八項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額）をいう。）の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額に相当する市町村民税の所得割を課する。この場合において、上場株式等に係る譲渡所得等の金額の計算上生じた損失の金額があるときは、市町村民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
<sup>suppl-3251-226/art-35-2-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5</sup>
For the time being, where a person liable for the income levy of municipal inhabitant tax has capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a municipality is to, with regard to those capital gains, etc. on listed shares, etc. and notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, separate them from other income and impose, on the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (to be calculated, where that person liable for the income levy of municipal inhabitant tax has income relating to the amount of capital gains from specified shares, etc., excluding the amount of income relating to that amount of capital gains from specified shares, etc. (excluding any amount to which Article 313, paragraph (14) does not apply pursuant to paragraph (15) of that Article); referred to as the "amount of capital gains, etc. on listed shares, etc." in this paragraph hereinafter), the income levy of municipal inhabitant tax in an amount equivalent to an amount equivalent to three percent (or four percent where the person liable for tax has a domicile within the area of a designated city) of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (where Article 314-2 as applied with terms replaced pursuant to Article 35-2, paragraph (8), item (iii) of the Supplementary Provisions as applied mutatis mutandis in paragraph (8) applies, the amount after that application)). In this case, where there is a loss arising in the calculation of the amount of capital gains, etc. on listed shares, etc., that loss is deemed not to have arisen for the purpose of applying the provisions concerning municipal inhabitant tax.
<sup>machine translation, not official</sup>

**第六項**  上場株式等を有する市町村民税の所得割の納税義務者が当該上場株式等につき交付を受ける租税特別措置法第四条の四第三項、第三十七条の十一第三項及び第四項並びに第三十七条の十四の四第一項及び第二項の規定により所得税法及び租税特別措置法第二章の規定の適用上同法第四条の四第三項、第三十七条の十一第三項及び第四項並びに第三十七条の十四の四第一項及び第二項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金額は、前項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなして、市町村民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-2-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-6</sup>
Where a person liable for the income levy of municipal inhabitant tax who holds listed shares, etc. receives delivery of an amount with respect to those listed shares, etc. that is deemed, pursuant to Article 4-4, paragraph (3), Article 37-11, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation, to be revenue relating to capital gains, etc. on listed shares, etc. prescribed in Article 4-4, paragraph (3), Article 37-11, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation for the purpose of applying the provisions of the Income Tax Act and Chapter II of the Act on Special Measures Concerning Taxation, that amount is deemed to be revenue relating to capital gains, etc. on listed shares, etc. prescribed in the preceding paragraph, and the provisions concerning municipal inhabitant tax apply.
<sup>machine translation, not official</sup>

**第七項**  前項に定めるもののほか、第五項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-7</sup>
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (5).
<sup>machine translation, not official</sup>

**第八項**  前条第八項の規定は、第五項の規定の適用がある場合について準用する。この場合において、同条第八項中「附則第三十五条の二第五項」とあるのは「附則第三十五条の二の二第五項」と、「一般株式等に係る譲渡所得等の金額」とあるのは「上場株式等に係る譲渡所得等の金額」と、「租税特別措置法」とあるのは「租税特別措置法第三十七条の十一第六項の規定により読み替えて準用される同法」と、「一般株式等に係る課税譲渡所得等の金額」とあるのは「上場株式等に係る課税譲渡所得等の金額」と読み替えるものとする。
<sup>suppl-3251-226/art-35-2-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-8</sup>
The provisions of paragraph (8) of the preceding Article apply mutatis mutandis where the provisions of paragraph (5) apply. In this case, the phrase "Article 35-2, paragraph (5) of the Supplementary Provisions" in paragraph (8) of that Article is deemed to be replaced with "Article 35-2-2, paragraph (5) of the Supplementary Provisions", the phrase "amount of capital gains, etc. on general shares, etc." is deemed to be replaced with "amount of capital gains, etc. on listed shares, etc.", the phrase "Act on Special Measures Concerning Taxation" is deemed to be replaced with "Act on Special Measures Concerning Taxation as applied mutatis mutandis with terms replaced pursuant to Article 37-11, paragraph (6) of the Act on Special Measures Concerning Taxation", and the phrase "amount of taxable capital gains, etc. on general shares, etc." is deemed to be replaced with "amount of taxable capital gains, etc. on listed shares, etc.".
<sup>machine translation, not official</sup>

### 第三十五条の二の三（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — Special Provisions on Taxation of Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-2-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3</sup>

**第一項**  道府県民税の所得割の納税義務者について、その有する租税特別措置法第三十七条の十一の二第一項に規定する特定管理株式等（以下この条において「特定管理株式等」という。）又は同項に規定する特定口座内公社債（以下この条において「特定口座内公社債」という。）が株式又は同法第三十七条の十第二項第七号に規定する公社債（第五項において「公社債」という。）としての価値を失つたことによる損失が生じた場合として同法第三十七条の十一の二第一項各号に掲げる事実が発生したときは、当該事実が発生したことは当該特定管理株式等又は特定口座内公社債の譲渡をしたことと、当該損失の金額として政令で定める金額は附則第三十五条の二の六第二項に規定する上場株式等の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この項から第四項まで、前条第一項から第四項まで及び附則第三十五条の二の六第一項から第七項までの規定その他の道府県民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-1</sup>
Where, in the case of a person liable for the income levy of prefectural inhabitant tax, a fact set out in the items of Article 37-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation occurs as a case in which a loss arises because the specified managed shares, etc. prescribed in that paragraph that the person holds (hereinafter in this Article referred to as "specified managed shares, etc.") or the bonds held in a specified account prescribed in that paragraph (hereinafter in this Article referred to as "bonds held in a specified account") have lost their value as shares or as bonds prescribed in Article 37-10, paragraph (2), item (vii) of the Act on Special Measures Concerning Taxation (referred to as "bonds" in paragraph (5)), the occurrence of that fact is deemed to be a transfer of those specified managed shares, etc. or bonds held in a specified account, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of a loss arising from the transfer of listed shares, etc. prescribed in Article 35-2-6, paragraph (2) of the Supplementary Provisions, respectively, and the provisions concerning prefectural inhabitant tax, including those of this paragraph through paragraph (4) of this Article, paragraphs (1) through (4) of the preceding Article and Article 35-2-6, paragraphs (1) through (7) of the Supplementary Provisions, apply.
<sup>machine translation, not official</sup>

**第二項**  道府県民税の所得割の納税義務者が前年中に租税特別措置法第三十七条の十一の二第一項に規定する特定管理口座（その者が二以上の特定管理口座を有する場合には、それぞれの特定管理口座。以下この項及び第六項において「特定管理口座」という。）に係る同条第一項に規定する振替口座簿（第六項及び次条第一項において「振替口座簿」という。）に記載若しくは記録がされ、又は特定管理口座に保管の委託がされている特定管理株式等の譲渡（同法第三十七条の十一の二第二項に規定する譲渡をいう。以下この項及び第六項並びに次条から附則第三十五条の三までにおいて同じ。）をした場合には、政令で定めるところにより、当該特定管理株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定管理株式等の譲渡以外の同法第三十七条の十第二項に規定する株式等（第六項、次条、附則第三十五条の三の二及び附則第三十五条の三の四において「株式等」という。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-2</sup>
Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made a transfer (meaning a transfer prescribed in Article 37-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph, paragraph (6) and the following Article through Article 35-3 of the Supplementary Provisions) of specified managed shares, etc. that are recorded or registered in the transfer account book prescribed in Article 37-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as the "transfer account book" in paragraph (6) and paragraph (1) of the following Article) relating to a specified management account prescribed in that paragraph (where the person has two or more specified management accounts, each specified management account; hereinafter in this paragraph and paragraph (6) referred to as the "specified management account"), or that have been entrusted for custody to the specified management account, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those specified managed shares, etc., separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of shares, etc. prescribed in Article 37-10, paragraph (2) of the Act on Special Measures Concerning Taxation other than those specified managed shares, etc. (referred to as "shares, etc." in paragraph (6), the following Article, Article 35-3-2 of the Supplementary Provisions and Article 35-3-4 of the Supplementary Provisions).
<sup>machine translation, not official</sup>

**第三項**  第一項の規定は、政令で定めるところにより、同項に規定する事実が発生した年の末日の属する年度の翌年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に第一項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-35-2-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-3</sup>
The provisions of paragraph (1) apply, as provided for by Cabinet Order, only where the return under Article 45-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which the fact prescribed in paragraph (1) occurred (including a return submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) contains a statement to the effect that the person wishes to receive the application of the provisions of paragraph (1) (including where the mayor of the municipality finds that there is a compelling reason why those returns do not contain that statement).
<sup>machine translation, not official</sup>

**第四項**  第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-4</sup>
Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraphs (1) and (2).
<sup>machine translation, not official</sup>

**第五項**  市町村民税の所得割の納税義務者について、その有する特定管理株式等又は特定口座内公社債が株式又は公社債としての価値を失つたことによる損失が生じた場合として租税特別措置法第三十七条の十一の二第一項各号に掲げる事実が発生したときは、当該事実が発生したことは当該特定管理株式等又は特定口座内公社債の譲渡をしたことと、当該損失の金額として政令で定める金額は附則第三十五条の二の六第九項に規定する上場株式等の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この項から第八項まで、前条第五項から第八項まで及び附則第三十五条の二の六第八項から第十四項までの規定その他の市町村民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-5</sup>
Where, in the case of a person liable for the income levy of municipal inhabitant tax, a fact set out in the items of Article 37-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation occurs as a case in which a loss arises because the specified managed shares, etc. or the bonds held in a specified account that the person holds have lost their value as shares or as bonds, the occurrence of that fact is deemed to be a transfer of those specified managed shares, etc. or bonds held in a specified account, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of a loss arising from the transfer of listed shares, etc. prescribed in Article 35-2-6, paragraph (9) of the Supplementary Provisions, respectively, and the provisions concerning municipal inhabitant tax, including those of this paragraph through paragraph (8) of this Article, paragraphs (5) through (8) of the preceding Article and Article 35-2-6, paragraphs (8) through (14) of the Supplementary Provisions, apply.
<sup>machine translation, not official</sup>

**第六項**  市町村民税の所得割の納税義務者が前年中に特定管理口座に係る振替口座簿に記載若しくは記録がされ、又は特定管理口座に保管の委託がされている特定管理株式等の譲渡をした場合には、政令で定めるところにより、当該特定管理株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定管理株式等の譲渡以外の株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-2-3/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-6</sup>
Where a person liable for the income levy of municipal inhabitant tax has, in the previous year, made a transfer of specified managed shares, etc. that are recorded or registered in the transfer account book relating to a specified management account, or that have been entrusted for custody to the specified management account, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those specified managed shares, etc., separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of shares, etc. other than those specified managed shares, etc.
<sup>machine translation, not official</sup>

**第七項**  第五項の規定は、政令で定めるところにより、同項に規定する事実が発生した年の末日の属する年度の翌年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に第五項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-35-2-3/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-7</sup>
The provisions of paragraph (5) apply, as provided for by Cabinet Order, only where the return under Article 317-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which the fact prescribed in paragraph (5) occurred (including a return submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement to the effect that the person wishes to receive the application of the provisions of paragraph (5) (including where the mayor of the municipality finds that there is a compelling reason why those returns do not contain that statement).
<sup>machine translation, not official</sup>

**第八項**  第五項及び第六項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2-3/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-8</sup>
Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraphs (5) and (6).
<sup>machine translation, not official</sup>

### 第三十五条の二の四（特定口座内保管上場株式等の譲渡等に係る道府県民税及び市町村民税の所得計算の特例） — Special Provisions on Calculation of Income for Prefectural Inhabitant Tax and Municipal Inhabitant Tax Concerning Transfer, etc. of Listed Shares, etc. Held in a Specified Account
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-2-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4</sup>

**第一項**  道府県民税の所得割の納税義務者が前年中に租税特別措置法第三十七条の十一の三第三項第二号に規定する上場株式等保管委託契約に基づき、同項第一号に規定する特定口座（その者が二以上の特定口座を有する場合には、それぞれの特定口座。以下この項、次項及び第五項において「特定口座」という。）に係る振替口座簿に記載若しくは記録がされ、又は特定口座に保管の委託がされている同法第三十七条の十一の二第一項に規定する上場株式等（以下この項及び第四項において「特定口座内保管上場株式等」という。）の譲渡をした場合には、政令で定めるところにより、当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定口座内保管上場株式等の譲渡以外の株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-2-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made a transfer of listed shares, etc. prescribed in Article 37-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (4) referred to as "listed shares, etc. held in a specified account") that are recorded or registered in the transfer account book relating to a specified account prescribed in Article 37-11-3, paragraph (3), item (i) of that Act (where the person has two or more specified accounts, each specified account; hereinafter in this paragraph, the following paragraph and paragraph (5) referred to as "specified account") under a listed shares, etc. custody entrustment contract prescribed in item (ii) of that paragraph, or that have been entrusted for custody to the specified account, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. held in a specified account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. held in a specified account.
<sup>machine translation, not official</sup>

**第二項**  信用取引等（租税特別措置法第三十七条の十一の三第二項に規定する信用取引等をいう。以下この項及び第五項において同じ。）を行う道府県民税の所得割の納税義務者が前年中に同条第三項第三号に規定する上場株式等信用取引等契約に基づき同条第二項に規定する上場株式等の信用取引等を特定口座において処理した場合には、政令で定めるところにより、当該特定口座において処理した同項に規定する信用取引等に係る上場株式等の譲渡（以下この項及び第五項において「信用取引等に係る上場株式等の譲渡」という。）による事業所得の金額又は雑所得の金額と当該信用取引等に係る上場株式等の譲渡以外の株式等の譲渡による事業所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-2-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-2</sup>
Where a person liable for the income levy of prefectural inhabitant tax who engages in margin transactions, etc. (meaning margin transactions, etc. prescribed in Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and paragraph (5)) has, in the previous year, processed in a specified account margin transactions, etc. of listed shares, etc. prescribed in paragraph (2) of that Article under a listed shares, etc. margin transaction contract prescribed in paragraph (3), item (iii) of that Article, the person is to calculate, as provided for by Cabinet Order, the amount of business income or amount of miscellaneous income arising from the transfer of listed shares, etc. through margin transactions, etc. prescribed in paragraph (2) of that Article that were processed in that specified account (hereinafter in this paragraph and paragraph (5) referred to as "transfer of listed shares, etc. through margin transactions, etc."), separately from the amount of business income or amount of miscellaneous income arising from the transfer of shares, etc. other than that transfer of listed shares, etc. through margin transactions, etc.
<sup>machine translation, not official</sup>

**第三項**  前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-3</sup>
Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  市町村民税の所得割の納税義務者が前年中に特定口座内保管上場株式等の譲渡をした場合には、政令で定めるところにより、当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定口座内保管上場株式等の譲渡以外の株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-2-4/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-4</sup>
Where a person liable for the income levy of municipal inhabitant tax has, in the previous year, made a transfer of listed shares, etc. held in a specified account, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. held in a specified account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. held in a specified account.
<sup>machine translation, not official</sup>

**第五項**  信用取引等を行う市町村民税の所得割の納税義務者が前年中に租税特別措置法第三十七条の十一の三第三項第三号に規定する上場株式等信用取引等契約に基づき同条第二項に規定する上場株式等の信用取引等を特定口座において処理した場合には、政令で定めるところにより、当該特定口座において処理した信用取引等に係る上場株式等の譲渡による事業所得の金額又は雑所得の金額と当該信用取引等に係る上場株式等の譲渡以外の株式等の譲渡による事業所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-2-4/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-5</sup>
Where a person liable for the income levy of municipal inhabitant tax who engages in margin transactions, etc. has, in the previous year, processed in a specified account margin transactions, etc. of listed shares, etc. prescribed in Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation under a listed shares, etc. margin transaction contract prescribed in paragraph (3), item (iii) of that Article, the person is to calculate, as provided for by Cabinet Order, the amount of business income or amount of miscellaneous income arising from the transfer of listed shares, etc. through margin transactions, etc. that were processed in that specified account, separately from the amount of business income or amount of miscellaneous income arising from the transfer of shares, etc. other than that transfer of listed shares, etc. through margin transactions, etc.
<sup>machine translation, not official</sup>

**第六項**  前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2-4/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-6</sup>
Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十五条の二の五（源泉徴収選択口座内配当等に係る道府県民税及び市町村民税の所得計算及び特別徴収等の特例） — Special Provisions on Calculation of Income and Special Collection, etc. for Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Dividends and Similar Income in a Withholding-Selected Account
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-2-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5</sup>

**第一項**  道府県民税の所得割の納税義務者が支払を受ける租税特別措置法第三十七条の十一の六第一項に規定する源泉徴収選択口座内配当等（以下この項及び第六項において「源泉徴収選択口座内配当等」という。）については、政令で定めるところにより、当該源泉徴収選択口座内配当等に係る利子所得の金額及び配当所得の金額と当該源泉徴収選択口座内配当等以外の利子等（所得税法第二十三条第一項に規定する利子等をいう。第六項において同じ。）及び配当等（所得税法第二十四条第一項に規定する配当等をいう。第六項において同じ。）に係る利子所得の金額及び配当所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-2-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-1</sup>
With regard to dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (6) referred to as "dividends and similar income in a withholding-selected account") received by a person liable for the income levy of prefectural inhabitant tax, the amount of interest income and amount of dividend income relating to those dividends and similar income in a withholding-selected account are to be calculated, as provided for by Cabinet Order, separately from the amount of interest income and amount of dividend income relating to interest and similar income (meaning interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act; the same applies in paragraph (6)) and dividends and similar income (meaning dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act; the same applies in paragraph (6)) other than those dividends and similar income in a withholding-selected account.
<sup>machine translation, not official</sup>

**第二項**  租税特別措置法第三十七条の十一の四第一項に規定する源泉徴収選択口座（次項において「源泉徴収選択口座」という。）が開設されている第七十一条の三十一第一項に規定する特別徴収義務者が、同法第三十七条の十一の六第一項に規定する源泉徴収選択口座内配当等（次項及び第四項において「源泉徴収選択口座内配当等」という。）につき、第七十一条の三十一第二項の規定に基づき道府県民税の配当割を徴収する場合における第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項の規定の適用については、これらの規定中「受けるべき日」とあるのは「受けるべき日の属する年の一月一日」と、同項中「属する月の翌月十日」とあるのは「属する年の翌年一月十日（政令で定める場合にあつては、政令で定める日）」とする。
<sup>suppl-3251-226/art-35-2-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-2</sup>
With regard to the application of the provisions of Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) where a special collection agent prescribed in Article 71-31, paragraph (1) for whom a withholding-selected account prescribed in Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as "withholding-selected account" in the following paragraph) has been opened collects the dividend levy of prefectural inhabitant tax pursuant to Article 71-31, paragraph (2) on dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (1) of that Act (referred to as "dividends and similar income in a withholding-selected account" in the following paragraph and paragraph (4)), the phrase "the date on which the individual is to receive payment" in those provisions is deemed to be replaced with "January 1 of the year that includes the date on which the individual is to receive payment", and the phrase "the 10th day of the month following the month containing the day of collection" in paragraph (2) of that Article is deemed to be replaced with "the 10th day of January of the year following the year containing the day of collection (or, in a case specified by Cabinet Order, the date specified by Cabinet Order)".
<sup>machine translation, not official</sup>

**第三項**  前項の特別徴収義務者が道府県民税の配当割の納税義務者に対して支払われる源泉徴収選択口座内配当等について徴収して納入すべき道府県民税の配当割の額を計算する場合において、当該源泉徴収選択口座内配当等に係る源泉徴収選択口座につき次の各号に掲げる金額があるときは、当該源泉徴収選択口座内配当等について徴収して納入すべき道府県民税の配当割の額は、政令で定めるところにより、その年中に交付をした源泉徴収選択口座内配当等の額の総額から当該各号に掲げる金額の合計額を控除した残額を当該源泉徴収選択口座内配当等に係る特定配当等の額とみなして第七十一条の二十八の規定を適用して計算した金額とする。
<sup>suppl-3251-226/art-35-2-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-3</sup>
Where the special collection agent referred to in the preceding paragraph calculates the amount of dividend levy of prefectural inhabitant tax to be collected and remitted on dividends and similar income in a withholding-selected account paid to a person liable for the dividend levy of prefectural inhabitant tax, and there is an amount set out in the following items with respect to the withholding-selected account relating to those dividends and similar income in a withholding-selected account, the amount of dividend levy of prefectural inhabitant tax to be collected and remitted on those dividends and similar income in a withholding-selected account is, as provided for by Cabinet Order, the amount calculated by applying the provisions of Article 71-28 on the basis that the remainder obtained by deducting the total of the amounts set out in those items from the total amount of dividends and similar income in a withholding-selected account delivered during that year is deemed to be the amount of specified dividends and similar income relating to those dividends and similar income in a withholding-selected account.
<sup>machine translation, not official</sup>

  **一**  その年中にした当該源泉徴収選択口座に係る租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡につき同項の規定に基づいて計算された当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額の計算上生じた損失の金額として政令で定める金額
  <sup>suppl-3251-226/art-35-2-5/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-3/item-1</sup>
  the amount specified by Cabinet Order as the amount of a loss arising in the calculation of the amount of business income, amount of capital gains and amount of miscellaneous income from a transfer, made during that year, of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the Act on Special Measures Concerning Taxation relating to the withholding-selected account concerned, calculated pursuant to that paragraph with respect to that transfer;
  <sup>machine translation, not official</sup>

  **二**  その年中に当該源泉徴収選択口座において処理された租税特別措置法第三十七条の十一の四第一項に規定する差金決済に係る同法第三十七条の十一の三第二項に規定する信用取引等に係る上場株式等の譲渡につき同項の規定により計算された当該信用取引等に係る上場株式等の譲渡による事業所得の金額及び雑所得の金額の計算上生じた損失の金額として政令で定める金額
  <sup>suppl-3251-226/art-35-2-5/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-3/item-2</sup>
  the amount specified by Cabinet Order as the amount of a loss arising in the calculation of the amount of business income and amount of miscellaneous income from the transfer of listed shares, etc. through margin transactions, etc. prescribed in Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation relating to the cash settlement prescribed in Article 37-11-4, paragraph (1) of that Act processed during that year in the withholding-selected account concerned, calculated pursuant to Article 37-11-3, paragraph (2) of that Act with respect to that transfer.
  <sup>machine translation, not official</sup>

**第四項**  前項の場合において、当該道府県民税の配当割の納税義務者に対して支払われる源泉徴収選択口座内配当等について、その年中に同項の特別徴収義務者が当該源泉徴収選択口座内配当等の交付の際に第七十一条の三十一第二項の規定により既に徴収した道府県民税の配当割の額が前項の規定を適用して計算した道府県民税の配当割の額を超えるときは、当該特別徴収義務者は、当該納税義務者に対し、当該超える部分の金額に相当する配当割を還付しなければならない。
<sup>suppl-3251-226/art-35-2-5/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-4</sup>
In the case of the preceding paragraph, where, with respect to dividends and similar income in a withholding-selected account paid to the person liable for the dividend levy of prefectural inhabitant tax concerned, the amount of dividend levy of prefectural inhabitant tax already collected during that year by the special collection agent referred to in that paragraph at the time of delivery of those dividends and similar income in a withholding-selected account pursuant to Article 71-31, paragraph (2) exceeds the amount of dividend levy of prefectural inhabitant tax calculated by applying the provisions of the preceding paragraph, the special collection agent must refund to that person liable for tax the dividend levy equivalent to the amount of the excess.
<sup>machine translation, not official</sup>

**第五項**  前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2-5/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-5</sup>
Necessary particulars relevant to the application of the provisions of each of the preceding paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第六項**  市町村民税の所得割の納税義務者が支払を受ける源泉徴収選択口座内配当等については、政令で定めるところにより、当該源泉徴収選択口座内配当等に係る利子所得の金額及び配当所得の金額と当該源泉徴収選択口座内配当等以外の利子等及び配当等に係る利子所得の金額及び配当所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-2-5/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-6</sup>
With regard to dividends and similar income in a withholding-selected account received by a person liable for the income levy of municipal inhabitant tax, the amount of interest income and amount of dividend income relating to those dividends and similar income in a withholding-selected account are to be calculated, as provided for by Cabinet Order, separately from the amount of interest income and amount of dividend income relating to interest and similar income and dividends and similar income other than those dividends and similar income in a withholding-selected account.
<sup>machine translation, not official</sup>

**第七項**  前項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2-5/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-7</sup>
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

### 第三十五条の二の六（上場株式等に係る譲渡損失の損益通算及び繰越控除） — Aggregation of Profits and Losses and Deduction for Carryover of Capital Loss Pertaining to Listed Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-2-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6</sup>

**第一項**  道府県民税の所得割の納税義務者の平成二十九年度分以後の各年度分の上場株式等に係る譲渡損失の金額は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について上場株式等に係る譲渡損失の金額の控除に関する事項を記載した所得税法第二条第一項第三十七号の確定申告書（租税特別措置法第三十七条の十二の二第九項（同法第三十七条の十三の二第十項において準用する場合を含む。）において準用する所得税法第百二十三条第一項の規定による申告書を含む。以下この条において「確定申告書」という。）を提出した場合（租税特別措置法第三十七条の十二の二第一項の規定の適用がある場合に限る。）に限り、附則第三十五条の二の二第一項後段の規定にかかわらず、当該納税義務者の附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額を限度として、当該上場株式等に係る配当所得等の金額の計算上控除する。
<sup>suppl-3251-226/art-35-2-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-1</sup>
The amount of capital loss on listed shares, etc. of a person liable for the income levy of prefectural inhabitant tax for each fiscal year on or after fiscal year 2017 is to be deducted in calculating the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of that person, up to the limit of that amount, notwithstanding the second sentence of Article 35-2-2, paragraph (1) of the Supplementary Provisions, only where the person has submitted, with regard to income tax for the year in which that amount of capital loss on listed shares, etc. arose, a final return under Article 2, paragraph (1), item (xxxvii) of the Income Tax Act stating matters concerning the deduction of the amount of capital loss on listed shares, etc. (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 37-12-2, paragraph (9) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-13-2, paragraph (10) of that Act); hereinafter in this Article referred to as a "final return") (limited to a case where Article 37-12-2, paragraph (1) of that Act applies).
<sup>machine translation, not official</sup>

**第二項**  前項に規定する上場株式等に係る譲渡損失の金額とは、当該道府県民税の所得割の納税義務者が、租税特別措置法第三十七条の十二の二第二項第一号から第十号までに掲げる上場株式等の譲渡（同法第三十二条第二項の規定に該当するものを除く。第五項において「上場株式等の譲渡」という。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の道府県民税に係る附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。
<sup>suppl-3251-226/art-35-2-6/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-2</sup>
The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of prefectural inhabitant tax having made a transfer of listed shares, etc. set out in Article 37-12-2, paragraph (2), items (i) through (x) of the Act on Special Measures Concerning Taxation (excluding one falling under Article 32, paragraph (2) of that Act; referred to as "transfer of listed shares, etc." in paragraph (5)), the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用がある場合における附則第三十三条の二第一項から第四項までの規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（附則第三十五条の二の六第一項の規定の適用がある場合には、その適用後の金額。」とする。
<sup>suppl-3251-226/art-35-2-6/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-3</sup>
With regard to the application of the provisions of Article 33-2, paragraphs (1) through (4) of the Supplementary Provisions where the provisions of paragraph (1) apply, the phrase "(hereinafter in this paragraph referred to as the" in paragraph (1) of that Article is deemed to be replaced with "(where the provisions of Article 35-2-6, paragraph (1) of the Supplementary Provisions apply, the amount after that application; hereinafter in this paragraph referred to as the".
<sup>machine translation, not official</sup>

**第四項**  道府県民税の所得割の納税義務者の前年前三年内の各年に生じた上場株式等に係る譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について確定申告書を提出した場合において、その後の年分の所得税について連続して確定申告書を提出しているとき（租税特別措置法第三十七条の十二の二第五項の規定の適用があるときに限る。）に限り、附則第三十五条の二の二第一項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する上場株式等に係る譲渡所得等の金額及び附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額（第一項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該上場株式等に係る譲渡所得等の金額及び上場株式等に係る配当所得等の金額の計算上控除する。
<sup>suppl-3251-226/art-35-2-6/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-4</sup>
The amount of capital loss on listed shares, etc. arising in each year within the three years preceding the previous year of a person liable for the income levy of prefectural inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted a final return for the income tax of the year in which that amount of capital loss on listed shares, etc. arose and has continuously submitted final returns for the income tax of the subsequent years (limited to a case where Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation applies), notwithstanding the second sentence of Article 35-2-2, paragraph (1) of the Supplementary Provisions, as provided for by Cabinet Order, in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in paragraph (1) of that Article and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of that person (where the provisions of paragraph (1) apply, the amount after that application; the same applies hereinafter in this paragraph), up to the limit of those amounts.
<sup>machine translation, not official</sup>

**第五項**  前項に規定する上場株式等に係る譲渡損失の金額とは、当該道府県民税の所得割の納税義務者が、上場株式等の譲渡をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の道府県民税に係る附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額（第一項の規定の適用を受けて控除されたものを除く。）をいう。
<sup>suppl-3251-226/art-35-2-6/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-5</sup>
The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of prefectural inhabitant tax having made a transfer of listed shares, etc., the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer (excluding any amount deducted through the application of the provisions of paragraph (1)).
<sup>machine translation, not official</sup>

**第六項**  第四項の規定の適用がある場合における附則第三十三条の二第一項、第二項及び第四項並びに附則第三十五条の二の二第一項から第三項までの規定の適用については、附則第三十三条の二第一項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第四項の規定の適用がある場合には、その適用後の金額。」と、附則第三十五条の二の二第一項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第四項の規定の適用がある場合には、その適用後の金額とし、」とする。
<sup>suppl-3251-226/art-35-2-6/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-6</sup>
With regard to the application of the provisions of Article 33-2, paragraphs (1), (2) and (4) of the Supplementary Provisions and Article 35-2-2, paragraphs (1) through (3) of the Supplementary Provisions where the provisions of paragraph (4) apply, the phrase "the amount calculated as provided by Cabinet Order" in Article 33-2, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided by Cabinet Order (where the provisions of Article 35-2-6, paragraph (4) of the Supplementary Provisions apply, the amount after that application;", and the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (" in Article 35-2-2, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (where the provisions of Article 35-2-6, paragraph (4) of the Supplementary Provisions apply, the amount after that application, and".
<sup>machine translation, not official</sup>

**第七項**  前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2-6/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-7</sup>
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第八項**  市町村民税の所得割の納税義務者の平成二十九年度分以後の各年度分の上場株式等に係る譲渡損失の金額は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について上場株式等に係る譲渡損失の金額の控除に関する事項を記載した確定申告書を提出した場合（租税特別措置法第三十七条の十二の二第一項の規定の適用がある場合に限る。）に限り、附則第三十五条の二の二第五項後段の規定にかかわらず、当該納税義務者の附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額を限度として、当該上場株式等に係る配当所得等の金額の計算上控除する。
<sup>suppl-3251-226/art-35-2-6/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-8</sup>
The amount of capital loss on listed shares, etc. of a person liable for the income levy of municipal inhabitant tax for each fiscal year on or after fiscal year 2017 is to be deducted in calculating the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions of that person, up to the limit of that amount, notwithstanding the second sentence of Article 35-2-2, paragraph (5) of the Supplementary Provisions, only where the person has submitted, with regard to income tax for the year in which that amount of capital loss on listed shares, etc. arose, a final return stating matters concerning the deduction of the amount of capital loss on listed shares, etc. (limited to a case where Article 37-12-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies).
<sup>machine translation, not official</sup>

**第九項**  前項に規定する上場株式等に係る譲渡損失の金額とは、当該市町村民税の所得割の納税義務者が、租税特別措置法第三十七条の十二の二第二項第一号から第十号までに掲げる上場株式等の譲渡（同法第三十二条第二項の規定に該当するものを除く。第十二項において「上場株式等の譲渡」という。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の市町村民税に係る附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。
<sup>suppl-3251-226/art-35-2-6/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-9</sup>
The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of municipal inhabitant tax having made a transfer of listed shares, etc. set out in Article 37-12-2, paragraph (2), items (i) through (x) of the Act on Special Measures Concerning Taxation (excluding one falling under Article 32, paragraph (2) of that Act; referred to as "transfer of listed shares, etc." in paragraph (12)), the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer.
<sup>machine translation, not official</sup>

**第十項**  第八項の規定の適用がある場合における附則第三十三条の二第五項から第八項までの規定の適用については、同条第五項中「計算した金額（」とあるのは、「計算した金額（附則第三十五条の二の六第八項の規定の適用がある場合には、その適用後の金額。」とする。
<sup>suppl-3251-226/art-35-2-6/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-10</sup>
With regard to the application of the provisions of Article 33-2, paragraphs (5) through (8) of the Supplementary Provisions where the provisions of paragraph (8) apply, the phrase "the amount calculated as provided by Cabinet Order" in paragraph (5) of that Article is deemed to be replaced with "the amount calculated as provided by Cabinet Order (where the provisions of Article 35-2-6, paragraph (8) of the Supplementary Provisions apply, the amount after that application;".
<sup>machine translation, not official</sup>

**第十一項**  市町村民税の所得割の納税義務者の前年前三年内の各年に生じた上場株式等に係る譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について確定申告書を提出した場合において、その後の年分の所得税について連続して確定申告書を提出しているとき（租税特別措置法第三十七条の十二の二第五項の規定の適用があるときに限る。）に限り、附則第三十五条の二の二第五項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する上場株式等に係る譲渡所得等の金額及び附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額（第八項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該上場株式等に係る譲渡所得等の金額及び上場株式等に係る配当所得等の金額の計算上控除する。
<sup>suppl-3251-226/art-35-2-6/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-11</sup>
The amount of capital loss on listed shares, etc. arising in each year within the three years preceding the previous year of a person liable for the income levy of municipal inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted a final return for the income tax of the year in which that amount of capital loss on listed shares, etc. arose and has continuously submitted final returns for the income tax of the subsequent years (limited to a case where Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation applies), notwithstanding the second sentence of Article 35-2-2, paragraph (5) of the Supplementary Provisions, as provided for by Cabinet Order, in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in paragraph (5) of that Article and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions of that person (where the provisions of paragraph (8) apply, the amount after that application; the same applies hereinafter in this paragraph), up to the limit of those amounts.
<sup>machine translation, not official</sup>

**第十二項**  前項に規定する上場株式等に係る譲渡損失の金額とは、当該市町村民税の所得割の納税義務者が、上場株式等の譲渡をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の市町村民税に係る附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額（第八項の規定の適用を受けて控除されたものを除く。）をいう。
<sup>suppl-3251-226/art-35-2-6/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-12</sup>
The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of municipal inhabitant tax having made a transfer of listed shares, etc., the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer (excluding any amount deducted through the application of the provisions of paragraph (8)).
<sup>machine translation, not official</sup>

**第十三項**  第十一項の規定の適用がある場合における附則第三十三条の二第五項、第六項及び第八項並びに附則第三十五条の二の二第五項から第七項までの規定の適用については、附則第三十三条の二第五項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第十一項の規定の適用がある場合には、その適用後の金額。」と、附則第三十五条の二の二第五項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第十一項の規定の適用がある場合には、その適用後の金額とし、」とする。
<sup>suppl-3251-226/art-35-2-6/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-13</sup>
With regard to the application of the provisions of Article 33-2, paragraphs (5), (6) and (8) of the Supplementary Provisions and Article 35-2-2, paragraphs (5) through (7) of the Supplementary Provisions where the provisions of paragraph (11) apply, the phrase "the amount calculated as provided by Cabinet Order" in Article 33-2, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided by Cabinet Order (where the provisions of Article 35-2-6, paragraph (11) of the Supplementary Provisions apply, the amount after that application;", and the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (" in Article 35-2-2, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (where the provisions of Article 35-2-6, paragraph (11) of the Supplementary Provisions apply, the amount after that application, and".
<sup>machine translation, not official</sup>

**第十四項**  第八項から前項までに定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-2-6/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-14</sup>
Beyond what is provided for in paragraphs (8) through the preceding paragraph, matters necessary for the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十五条の三（特定中小会社が発行した株式に係る譲渡損失の繰越控除等及び譲渡所得等の課税の特例） — Special Provisions on Carryover Deduction of Capital Loss on Shares Issued by a Specified Small and Medium-Sized Company, etc. and on Taxation of Capital Gains, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3</sup>

**第一項**  道府県民税の所得割の納税義務者（租税特別措置法第三十七条の十三第一項に規定する特定中小会社（以下この項及び第十一項において「特定中小会社」という。）の同条第一項に規定する特定株式（以下この条において「特定株式」という。）を払込み（当該株式の発行に際してするものに限る。以下この条において同じ。）により取得（同法第二十九条の二第一項本文の規定の適用を受けるものを除く。以下この条において同じ。）をしたもの（当該取得をした日においてその者を判定の基礎となる株主として選定した場合に当該特定中小会社が法人税法第二条第十号に規定する会社に該当することとなるときにおける当該株主その他の政令で定める者であつたものを除く。）又は租税特別措置法第三十七条の十三の二第一項に規定する株式会社の同項に規定する設立特定株式を払込みにより取得をしたもの（当該株式会社の発起人であることその他の政令で定める要件を満たすものに限る。）に限る。第三項、第五項及び第六項において同じ。）について、同法第三十七条の十三の三第一項に規定する適用期間（第六項、第十一項及び第十六項において「適用期間」という。）内に、その有する当該払込みにより取得をした特定株式が株式としての価値を失つたことによる損失が生じた場合として同条第一項各号に掲げる事実が発生したときは、同項各号に掲げる事実が発生したことは当該特定株式の譲渡をしたことと、当該損失の金額として政令で定める金額は当該特定株式の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この項から第十項まで及び附則第三十五条の二第一項から第四項までの規定その他の道府県民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-1</sup>
Where, with respect to a person liable for the income levy of prefectural inhabitant tax (limited to a person who has acquired, by payment (limited to payment made upon the issuance of the shares; the same applies hereinafter in this Article), specified shares prescribed in Article 37-13, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as "specified shares") of a specified small and medium-sized company prescribed in that paragraph (hereinafter in this paragraph and paragraph (11) referred to as "specified small and medium-sized company") (excluding acquisition to which the main clause of Article 29-2, paragraph (1) of that Act applies; the same applies hereinafter in this Article) (excluding a person who, on the day of that acquisition, was a shareholder, or any other person specified by Cabinet Order, in the case where, if that person were selected as a shareholder forming the basis for determination, that specified small and medium-sized company would fall under a company prescribed in Article 2, item (x) of the Corporation Tax Act), or who has acquired by payment specified shares at establishment prescribed in Article 37-13-2, paragraph (1) of the Act on Special Measures Concerning Taxation of a stock company prescribed in that paragraph (limited to a person who satisfies requirements specified by Cabinet Order, such as being a promoter of that stock company); the same applies in paragraphs (3), (5) and (6)), within the application period prescribed in Article 37-13-3, paragraph (1) of that Act (referred to as the "application period" in paragraphs (6), (11) and (16)), a fact set out in the items of that paragraph occurs as a case in which a loss arises because the specified shares acquired by that payment that the person holds have lost their value as shares, the occurrence of the fact set out in the items of that paragraph is deemed to be a transfer of those specified shares, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of a loss arising from the transfer of those specified shares, respectively, and the provisions concerning prefectural inhabitant tax, including those of this paragraph through paragraph (10) and Article 35-2, paragraphs (1) through (4) of the Supplementary Provisions, apply.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、政令で定めるところにより、同項に規定する事実が発生した年の末日の属する年度の翌年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-35-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-2</sup>
The provisions of the preceding paragraph apply, as provided for by Cabinet Order, only where the return under Article 45-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which the fact prescribed in the preceding paragraph occurred (including a return submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) contains a statement to the effect that the person wishes to receive the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there is a compelling reason why those returns do not contain that statement).
<sup>machine translation, not official</sup>

**第三項**  道府県民税の所得割の納税義務者の特定株式に係る譲渡損失の金額は、当該特定株式に係る譲渡損失の金額の生じた年の末日の属する年度の翌年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に当該特定株式に係る譲渡損失の金額の控除に関する事項について記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、附則第三十五条の二第一項後段の規定にかかわらず、当該納税義務者の附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額を限度として、当該上場株式等に係る譲渡所得等の金額の計算上控除する。
<sup>suppl-3251-226/art-35-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-3</sup>
The amount of capital loss on specified shares of a person liable for the income levy of prefectural inhabitant tax is to be deducted, only where the return under Article 45-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which that amount of capital loss on specified shares arose (including a return submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) contains a statement on matters concerning the deduction of that amount of capital loss on specified shares (including where the mayor of the municipality finds that there is a compelling reason why those returns do not contain that statement), notwithstanding the second sentence of Article 35-2, paragraph (1) of the Supplementary Provisions, in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions of that person, up to the limit of that amount.
<sup>machine translation, not official</sup>

**第四項**  前項の規定の適用がある場合における附則第三十五条の二の二第一項から第四項までの規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（附則第三十五条の三第三項の規定の適用がある場合には、その適用後の金額とし、」とする。
<sup>suppl-3251-226/art-35-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-4</sup>
With regard to the application of the provisions of Article 35-2-2, paragraphs (1) through (4) of the Supplementary Provisions where the provisions of the preceding paragraph apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (" in paragraph (1) of that Article is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (where the provisions of Article 35-3, paragraph (3) of the Supplementary Provisions apply, the amount after that application, and".
<sup>machine translation, not official</sup>

**第五項**  道府県民税の所得割の納税義務者の前年前三年内の各年に生じた特定株式に係る譲渡損失の金額（第三項又はこの項の規定により前年前において控除されたものを除く。）は、当該特定株式に係る譲渡損失の金額の生じた年の末日の属する年度の翌年度の道府県民税について特定株式に係る譲渡損失の金額の控除に関する事項を記載した第四十五条の二第一項又は第三項の規定による申告書（第八項において準用する同条第四項の規定による申告書を含む。以下この項において同じ。）を提出した場合（市町村長においてやむを得ない事情があると認める場合には、これらの申告書をその提出期限後において道府県民税の納税通知書が送達される時までに提出した場合を含む。）において、その後の年度分の道府県民税について連続してこれらの申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたものを含む。）を提出しているときに限り、附則第三十五条の二第一項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する一般株式等に係る譲渡所得等の金額及び附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額（第三項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該一般株式等に係る譲渡所得等の金額及び上場株式等に係る譲渡所得等の金額の計算上控除する。
<sup>suppl-3251-226/art-35-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-5</sup>
The amount of capital loss on specified shares arising in each year within the three years preceding the previous year of a person liable for the income levy of prefectural inhabitant tax (excluding any amount deducted before the previous year pursuant to paragraph (3) or this paragraph) is to be deducted, only where the person has submitted, with regard to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that amount of capital loss on specified shares arose, a return under Article 45-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of capital loss on specified shares (including a return under Article 45-2, paragraph (4) as applied mutatis mutandis in paragraph (8); the same applies hereinafter in this paragraph) (including, where the mayor of the municipality finds that there are compelling circumstances, a case where those returns have been submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served) and has continuously submitted those returns (including those submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served) for prefectural inhabitant tax for the subsequent fiscal years, notwithstanding the second sentence of Article 35-2, paragraph (1) of the Supplementary Provisions, as provided for by Cabinet Order, in calculating the amount of capital gains, etc. on general shares, etc. prescribed in paragraph (1) of that Article and the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions of that person (where the provisions of paragraph (3) apply, the amount after that application; the same applies hereinafter in this paragraph), up to the limit of those amounts.
<sup>machine translation, not official</sup>

**第六項**  第三項及び前項に規定する特定株式に係る譲渡損失の金額とは、当該道府県民税の所得割の納税義務者が、適用期間内に、その払込みにより取得をした特定株式の譲渡（租税特別措置法第三十七条の十三の三第八項に規定する譲渡をいう。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の道府県民税に係る附則第三十五条の二第一項に規定する一般株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。
<sup>suppl-3251-226/art-35-3/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-6</sup>
The amount of capital loss on specified shares prescribed in paragraph (3) and the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of prefectural inhabitant tax having, within the application period, made a transfer (meaning a transfer prescribed in Article 37-13-3, paragraph (8) of the Act on Special Measures Concerning Taxation) of specified shares acquired by payment, the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer.
<sup>machine translation, not official</sup>

**第七項**  第五項の規定の適用がある場合における附則第三十五条の二第一項から第三項まで及び附則第三十五条の二の二第一項から第三項までの規定の適用については、附則第三十五条の二第一項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の三第五項の規定の適用がある場合には、その適用後の金額。」と、附則第三十五条の二の二第一項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の三第五項の規定の適用がある場合には、その適用後の金額とし、」とする。
<sup>suppl-3251-226/art-35-3/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-7</sup>
With regard to the application of the provisions of Article 35-2, paragraphs (1) through (3) of the Supplementary Provisions and Article 35-2-2, paragraphs (1) through (3) of the Supplementary Provisions where the provisions of paragraph (5) apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on general shares, etc. for the previous year (" in Article 35-2, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on general shares, etc. for the previous year (where the provisions of Article 35-3, paragraph (5) of the Supplementary Provisions apply, the amount after that application;", and the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (" in Article 35-2-2, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (where the provisions of Article 35-3, paragraph (5) of the Supplementary Provisions apply, the amount after that application, and".
<sup>machine translation, not official</sup>

**第八項**  第四十五条の二第四項の規定は、同条第一項ただし書に規定する者（同条第二項の規定により同条第一項の申告書を提出する義務を有する者を除く。）が、当該年度の翌年度以後の年度において第五項の規定の適用を受けようとする場合であつて、当該年度の道府県民税について同条第三項の規定による申告書を提出すべき場合及び同条第四項の規定により同条第一項の申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同条第四項中「純損失又は雑損失の金額」とあるのは「附則第三十五条の三第六項に規定する特定株式に係る譲渡損失の金額」と、「三月十五日までに同項の」とあるのは「三月十五日までに、総務省令の定めるところにより、同条第五項に規定する特定株式に係る譲渡損失の金額の控除に関する事項その他の政令で定める事項を記載した」と、「第三百十七条の二第四項」とあるのは「同条第十八項において準用する第三百十七条の二第四項」と読み替えるものとする。
<sup>suppl-3251-226/art-35-3/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-8</sup>
The provisions of Article 45-2, paragraph (4) apply mutatis mutandis where a person prescribed in the proviso to paragraph (1) of that Article (excluding a person who has the obligation under paragraph (2) of that Article to submit the return referred to in paragraph (1) of that Article) wishes to receive the application of the provisions of paragraph (5) in a fiscal year on or after the fiscal year following the fiscal year concerned, and falls under neither a case where the person is to submit a return under paragraph (3) of that Article for the prefectural inhabitant tax of the fiscal year concerned nor a case where the person may submit the return referred to in paragraph (1) of that Article pursuant to paragraph (4) of that Article. In this case, the phrase "amount of net loss or casualty loss" in Article 45-2, paragraph (4) is deemed to be replaced with "amount of capital loss on specified shares prescribed in Article 35-3, paragraph (6) of the Supplementary Provisions", the phrase "by March 15, the return concerning prefectural inhabitant tax referred to in that paragraph" is deemed to be replaced with "by March 15, a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of capital loss on specified shares prescribed in paragraph (5) of that Article and other matters specified by Cabinet Order", and the phrase "Article 317-2, paragraph (4)" is deemed to be replaced with "Article 317-2, paragraph (4) as applied mutatis mutandis in paragraph (18) of that Article".
<sup>machine translation, not official</sup>

**第九項**  第五項の規定の適用がある場合における第四十五条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第三十七条の十三の三第十項において準用する同法第三十七条の十二の二第九項において準用する所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第四項まで又は附則第三十五条の三第八項において準用する前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第四項まで又は附則第三十五条の三第八項において準用する前条第四項」とする。
<sup>suppl-3251-226/art-35-3/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-9</sup>
With regard to the application of the provisions of Article 45-3 where the provisions of paragraph (5) apply, the phrase "a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 37-12-2, paragraph (9) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis in Article 37-13-3, paragraph (10) of that Act;", the phrase "paragraphs (1) through (4) of the preceding Article" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of the preceding Article or paragraph (4) of the preceding Article as applied mutatis mutandis in Article 35-3, paragraph (8) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 45-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (4) of that Article or paragraph (4) of that Article as applied mutatis mutandis in Article 35-3, paragraph (8) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第十項**  払込みにより取得をした特定株式及び当該特定株式と同一銘柄の他の株式を有する者につき第一項に規定する事実が発生した場合における同項の規定の特例、当該特定株式及び当該特定株式と同一銘柄の他の株式を有する者につきこれらの株式の譲渡をしたことによる損失の金額が生じた場合における第六項に規定する特定株式に係る譲渡損失の金額の計算の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-3/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-10</sup>
Cabinet Order provides for special provisions on the provisions of paragraph (1) where the fact prescribed in that paragraph occurs with respect to a person who holds specified shares acquired by payment and other shares of the same class as those specified shares, special provisions on the calculation of the amount of capital loss on specified shares prescribed in paragraph (6) where a loss arises from the transfer of those shares with respect to a person who holds those specified shares and other shares of the same class as those specified shares, and other particulars necessary for the application of the provisions of the preceding paragraphs.
<sup>machine translation, not official</sup>

**第十一項**  市町村民税の所得割の納税義務者（特定中小会社の特定株式を払込みにより取得をしたもの（当該取得をした日においてその者を判定の基礎となる株主として選定した場合に当該特定中小会社が法人税法第二条第十号に規定する会社に該当することとなるときにおける当該株主その他の政令で定める者であつたものを除く。）又は租税特別措置法第三十七条の十三の二第一項に規定する株式会社の同項に規定する設立特定株式を払込みにより取得をしたもの（当該株式会社の発起人であることその他の政令で定める要件を満たすものに限る。）に限る。第十三項、第十五項及び第十六項において同じ。）について、適用期間内に、その有する当該払込みにより取得をした特定株式が株式としての価値を失つたことによる損失が生じた場合として同法第三十七条の十三の三第一項各号に掲げる事実が発生したときは、同項各号に掲げる事実が発生したことは当該特定株式の譲渡をしたことと、当該損失の金額として政令で定める金額は当該特定株式の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この項から第二十項まで及び附則第三十五条の二第五項から第八項までの規定その他の市町村民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-3/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-11</sup>
Where, with respect to a person liable for the income levy of municipal inhabitant tax (limited to a person who has acquired by payment specified shares of a specified small and medium-sized company (excluding a person who, on the day of that acquisition, was a shareholder, or any other person specified by Cabinet Order, in the case where, if that person were selected as a shareholder forming the basis for determination, that specified small and medium-sized company would fall under a company prescribed in Article 2, item (x) of the Corporation Tax Act), or who has acquired by payment specified shares at establishment prescribed in Article 37-13-2, paragraph (1) of the Act on Special Measures Concerning Taxation of a stock company prescribed in that paragraph (limited to a person who satisfies requirements specified by Cabinet Order, such as being a promoter of that stock company); the same applies in paragraphs (13), (15) and (16)), within the application period, a fact set out in the items of Article 37-13-3, paragraph (1) of that Act occurs as a case in which a loss arises because the specified shares acquired by that payment that the person holds have lost their value as shares, the occurrence of the fact set out in the items of that paragraph is deemed to be a transfer of those specified shares, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of a loss arising from the transfer of those specified shares, respectively, and the provisions concerning municipal inhabitant tax, including those of this paragraph through paragraph (20) and Article 35-2, paragraphs (5) through (8) of the Supplementary Provisions, apply.
<sup>machine translation, not official</sup>

**第十二項**  前項の規定は、政令で定めるところにより、同項に規定する事実が発生した年の末日の属する年度の翌年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-35-3/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-12</sup>
The provisions of the preceding paragraph apply, as provided for by Cabinet Order, only where the return under Article 317-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which the fact prescribed in the preceding paragraph occurred (including a return submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement to the effect that the person wishes to receive the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there is a compelling reason why those returns do not contain that statement).
<sup>machine translation, not official</sup>

**第十三項**  市町村民税の所得割の納税義務者の特定株式に係る譲渡損失の金額は、当該特定株式に係る譲渡損失の金額の生じた年の末日の属する年度の翌年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に当該特定株式に係る譲渡損失の金額の控除に関する事項について記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、附則第三十五条の二第五項後段の規定にかかわらず、当該納税義務者の附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額を限度として、当該上場株式等に係る譲渡所得等の金額の計算上控除する。
<sup>suppl-3251-226/art-35-3/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-13</sup>
The amount of capital loss on specified shares of a person liable for the income levy of municipal inhabitant tax is to be deducted, only where the return under Article 317-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which that amount of capital loss on specified shares arose (including a return submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement on matters concerning the deduction of that amount of capital loss on specified shares (including where the mayor of the municipality finds that there is a compelling reason why those returns do not contain that statement), notwithstanding the second sentence of Article 35-2, paragraph (5) of the Supplementary Provisions, in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions of that person, up to the limit of that amount.
<sup>machine translation, not official</sup>

**第十四項**  前項の規定の適用がある場合における附則第三十五条の二の二第五項から第八項までの規定の適用については、同条第五項中「計算した金額（」とあるのは、「計算した金額（附則第三十五条の三第十三項の規定の適用がある場合には、その適用後の金額とし、」とする。
<sup>suppl-3251-226/art-35-3/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-14</sup>
With regard to the application of the provisions of Article 35-2-2, paragraphs (5) through (8) of the Supplementary Provisions where the provisions of the preceding paragraph apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (" in paragraph (5) of that Article is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (where the provisions of Article 35-3, paragraph (13) of the Supplementary Provisions apply, the amount after that application, and".
<sup>machine translation, not official</sup>

**第十五項**  市町村民税の所得割の納税義務者の前年前三年内の各年に生じた特定株式に係る譲渡損失の金額（第十三項又はこの項の規定により前年前において控除されたものを除く。）は、当該特定株式に係る譲渡損失の金額の生じた年の末日の属する年度の翌年度の市町村民税について特定株式に係る譲渡損失の金額の控除に関する事項を記載した第三百十七条の二第一項又は第三項の規定による申告書（第十八項において準用する同条第四項の規定による申告書を含む。以下この項において同じ。）を提出した場合（市町村長においてやむを得ない事情があると認める場合には、これらの申告書をその提出期限後において市町村民税の納税通知書が送達される時までに提出した場合を含む。）において、その後の年度分の市町村民税について連続してこれらの申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたものを含む。）を提出しているときに限り、附則第三十五条の二第五項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する一般株式等に係る譲渡所得等の金額及び附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額（第十三項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該一般株式等に係る譲渡所得等の金額及び上場株式等に係る譲渡所得等の金額の計算上控除する。
<sup>suppl-3251-226/art-35-3/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-15</sup>
The amount of capital loss on specified shares arising in each year within the three years preceding the previous year of a person liable for the income levy of municipal inhabitant tax (excluding any amount deducted before the previous year pursuant to paragraph (13) or this paragraph) is to be deducted, only where the person has submitted, with regard to municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that amount of capital loss on specified shares arose, a return under Article 317-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of capital loss on specified shares (including a return under Article 317-2, paragraph (4) as applied mutatis mutandis in paragraph (18); the same applies hereinafter in this paragraph) (including, where the mayor of the municipality finds that there are compelling circumstances, a case where those returns have been submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served) and has continuously submitted those returns (including those submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served) for municipal inhabitant tax for the subsequent fiscal years, notwithstanding the second sentence of Article 35-2, paragraph (5) of the Supplementary Provisions, as provided for by Cabinet Order, in calculating the amount of capital gains, etc. on general shares, etc. prescribed in paragraph (5) of that Article and the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions of that person (where the provisions of paragraph (13) apply, the amount after that application; the same applies hereinafter in this paragraph), up to the limit of those amounts.
<sup>machine translation, not official</sup>

**第十六項**  第十三項及び前項に規定する特定株式に係る譲渡損失の金額とは、当該市町村民税の所得割の納税義務者が、適用期間内に、その払込みにより取得をした特定株式の譲渡（租税特別措置法第三十七条の十三の三第八項に規定する譲渡をいう。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の市町村民税に係る附則第三十五条の二第五項に規定する一般株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。
<sup>suppl-3251-226/art-35-3/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-16</sup>
The amount of capital loss on specified shares prescribed in paragraph (13) and the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of municipal inhabitant tax having, within the application period, made a transfer (meaning a transfer prescribed in Article 37-13-3, paragraph (8) of the Act on Special Measures Concerning Taxation) of specified shares acquired by payment, the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer.
<sup>machine translation, not official</sup>

**第十七項**  第十五項の規定の適用がある場合における附則第三十五条の二第五項から第七項まで及び附則第三十五条の二の二第五項から第七項までの規定の適用については、附則第三十五条の二第五項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の三第十五項の規定の適用がある場合には、その適用後の金額。」と、附則第三十五条の二の二第五項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の三第十五項の規定の適用がある場合には、その適用後の金額とし、」とする。
<sup>suppl-3251-226/art-35-3/par-17 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-17</sup>
With regard to the application of the provisions of Article 35-2, paragraphs (5) through (7) of the Supplementary Provisions and Article 35-2-2, paragraphs (5) through (7) of the Supplementary Provisions where the provisions of paragraph (15) apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on general shares, etc. for the previous year (" in Article 35-2, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on general shares, etc. for the previous year (where the provisions of Article 35-3, paragraph (15) of the Supplementary Provisions apply, the amount after that application;", and the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (" in Article 35-2-2, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (where the provisions of Article 35-3, paragraph (15) of the Supplementary Provisions apply, the amount after that application, and".
<sup>machine translation, not official</sup>

**第十八項**  第三百十七条の二第四項の規定は、同条第一項ただし書に規定する者（同条第二項の規定により同条第一項の申告書を提出する義務を有する者を除く。）が、当該年度の翌年度以後の年度において第十五項の規定の適用を受けようとする場合であつて、当該年度の市町村民税について同条第三項の規定による申告書を提出すべき場合及び同条第四項の規定により同条第一項の申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同条第四項中「純損失又は雑損失の金額」とあるのは「附則第三十五条の三第十六項に規定する特定株式に係る譲渡損失の金額」と、「三月十五日までに同項の」とあるのは「三月十五日までに、総務省令の定めるところにより、同条第十五項に規定する特定株式に係る譲渡損失の金額の控除に関する事項その他の政令で定める事項を記載した」と読み替えるものとする。
<sup>suppl-3251-226/art-35-3/par-18 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-18</sup>
The provisions of Article 317-2, paragraph (4) apply mutatis mutandis where a person prescribed in the proviso to paragraph (1) of that Article (excluding a person who has the obligation under paragraph (2) of that Article to submit the return referred to in paragraph (1) of that Article) wishes to receive the application of the provisions of paragraph (15) in a fiscal year on or after the fiscal year following the fiscal year concerned, and falls under neither a case where the person is to submit a return under paragraph (3) of that Article for the municipal inhabitant tax of the fiscal year concerned nor a case where the person may submit the return referred to in paragraph (1) of that Article pursuant to paragraph (4) of that Article. In this case, the phrase "amount of net loss or casualty loss" in paragraph (4) of that Article is deemed to be replaced with "amount of capital loss on specified shares prescribed in Article 35-3, paragraph (16) of the Supplementary Provisions", and the phrase "the return referred to in that paragraph by March 15" is deemed to be replaced with "a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of capital loss on specified shares prescribed in paragraph (15) of that Article and other matters specified by Cabinet Order, by March 15".
<sup>machine translation, not official</sup>

**第十九項**  第十五項の規定の適用がある場合における第三百十七条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第三十七条の十三の三第十項において準用する同法第三十七条の十二の二第九項において準用する所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第四項まで又は附則第三十五条の三第十八項において準用する前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第四項まで又は附則第三十五条の三第十八項において準用する前条第四項」とする。
<sup>suppl-3251-226/art-35-3/par-19 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-19</sup>
With regard to the application of the provisions of Article 317-3 where the provisions of paragraph (15) apply, the phrase "a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 37-12-2, paragraph (9) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis in Article 37-13-3, paragraph (10) of that Act;", the phrase "paragraphs (1) through (4) of the preceding Article" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of the preceding Article or paragraph (4) of the preceding Article as applied mutatis mutandis in Article 35-3, paragraph (18) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 317-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (4) of that Article or paragraph (4) of that Article as applied mutatis mutandis in Article 35-3, paragraph (18) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第二十項**  払込みにより取得をした特定株式及び当該特定株式と同一銘柄の他の株式を有する者につき第十一項に規定する事実が発生した場合における同項の規定の特例、当該特定株式及び当該特定株式と同一銘柄の他の株式を有する者につきこれらの株式の譲渡をしたことによる損失の金額が生じた場合における第十六項に規定する特定株式に係る譲渡損失の金額の計算の特例その他第十一項から前項までの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-3/par-20 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-20</sup>
Cabinet Order provides for special provisions on the provisions of paragraph (11) where the fact prescribed in that paragraph occurs with respect to a person who holds specified shares acquired by payment and other shares of the same class as those specified shares, special provisions on the calculation of the amount of capital loss on specified shares prescribed in paragraph (16) where a loss arises from the transfer of those shares with respect to a person who holds those specified shares and other shares of the same class as those specified shares, and other particulars necessary for the application of the provisions of paragraph (11) through the preceding paragraph.
<sup>machine translation, not official</sup>

### 第三十五条の三の二（非課税口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — Special Provisions on Calculation of Income for Prefectural Inhabitant Tax and Municipal Inhabitant Tax Concerning Transfer of Listed Shares, etc. in a Tax-Exempt Account
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2</sup>

**第一項**  道府県民税の所得割の納税義務者が、前年中に租税特別措置法第三十七条の十四第五項第二号に規定する非課税上場株式等管理契約（以下この条において「非課税上場株式等管理契約」という。）、同項第四号に規定する非課税累積投資契約（以下この条において「非課税累積投資契約」という。）又は同項第六号に規定する特定非課税累積投資契約（以下この条において「特定非課税累積投資契約」という。）に基づき同法第三十七条の十四第一項に規定する非課税口座内上場株式等（以下この条において「非課税口座内上場株式等」という。）（その者が二以上の非課税口座を有する場合には、それぞれの非課税口座に係る非課税口座内上場株式等。以下この項及び第六項において同じ。）の譲渡をした場合には、政令で定めるところにより、当該非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該非課税口座内上場株式等以外の上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made, under a contract for managing tax-exempt listed shares, etc. prescribed in Article 37-14, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as "contract for managing tax-exempt listed shares, etc."), a tax-exempt cumulative investment contract prescribed in item (iv) of that paragraph (hereinafter in this Article referred to as "tax-exempt cumulative investment contract") or a specified tax-exempt cumulative investment contract prescribed in item (vi) of that paragraph (hereinafter in this Article referred to as "specified tax-exempt cumulative investment contract"), a transfer of listed shares, etc. in a tax-exempt account prescribed in paragraph (1) of that Article (hereinafter in this Article referred to as "listed shares, etc. in a tax-exempt account") (where the person has two or more tax-exempt accounts, the listed shares, etc. in a tax-exempt account relating to each tax-exempt account; the same applies hereinafter in this paragraph and paragraph (6)), the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. in a tax-exempt account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of listed shares, etc. other than those listed shares, etc. in a tax-exempt account.
<sup>machine translation, not official</sup>

**第二項**  租税特別措置法第三十七条の十四第四項各号に掲げる事由により、同条第五項第三号に規定する非課税管理勘定（以下この項及び第七項において「非課税管理勘定」という。）、同条第五項第五号に規定する累積投資勘定（以下この項及び第七項において「累積投資勘定」という。）、同条第五項第七号に規定する特定累積投資勘定（以下この項及び第七項において「特定累積投資勘定」という。）又は同条第五項第八号に規定する特定非課税管理勘定（以下この項及び第七項において「特定非課税管理勘定」という。）からの非課税口座内上場株式等の一部又は全部の払出し（振替によるものを含む。以下この条において同じ。）があつた場合には、当該払出しがあつた非課税口座内上場株式等については、その事由が生じた時に、その時における価額として政令で定める金額（以下この条において「払出し時の金額」という。）により非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく譲渡があつたものと、同条第四項第一号に掲げる移管、返還又は廃止による非課税口座内上場株式等の払出しがあつた非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられている非課税口座を開設し、又は開設していた道府県民税の所得割の納税義務者については、当該移管、返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管、返還又は廃止による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等を取得したものと、同項第二号に掲げる贈与又は相続若しくは遺贈により払出しがあつた非課税口座内上場株式等を取得した道府県民税の所得割の納税義務者については、当該贈与又は相続若しくは遺贈の時に、その払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前項及び附則第三十五条の二第一項から第四項までの規定その他の道府県民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-3-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-2</sup>
Where, by reason of a cause set out in the items of Article 37-14, paragraph (4) of the Act on Special Measures Concerning Taxation, part or all of the listed shares, etc. in a tax-exempt account has been withdrawn (including withdrawal by book transfer; the same applies hereinafter in this Article) from a tax-exempt management account prescribed in Article 37-14, paragraph (5), item (iii) of that Act (hereinafter in this paragraph and paragraph (7) referred to as "tax-exempt management account"), a cumulative investment account prescribed in item (v) of that paragraph (hereinafter in this paragraph and paragraph (7) referred to as "cumulative investment account"), a specified cumulative investment account prescribed in item (vii) of that paragraph (hereinafter in this paragraph and paragraph (7) referred to as "specified cumulative investment account") or a specified tax-exempt management account prescribed in item (viii) of that paragraph (hereinafter in this paragraph and paragraph (7) referred to as "specified tax-exempt management account"), the listed shares, etc. in a tax-exempt account that have been withdrawn are deemed to have been transferred under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, at the time the cause arose, for the amount specified by Cabinet Order as the value at that time (hereinafter in this Article referred to as the "amount at the time of withdrawal"), a person liable for the income levy of prefectural inhabitant tax who has opened, or had opened, a tax-exempt account in which there is established the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account from which listed shares, etc. in a tax-exempt account were withdrawn through the transfer of custody, return or closing set out in Article 37-14, paragraph (4), item (i) of that Act is deemed to have acquired, at the time of the withdrawal through that transfer of custody, return or closing, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, in a number equal to the number of those listed shares, etc. in a tax-exempt account withdrawn through that transfer of custody, return or closing, for the amount at the time of withdrawal, and a person liable for the income levy of prefectural inhabitant tax who has acquired listed shares, etc. in a tax-exempt account withdrawn through the gift, inheritance or bequest set out in item (ii) of that paragraph is deemed to have acquired, at the time of that gift, inheritance or bequest, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal, respectively, and the provisions concerning prefectural inhabitant tax, including those of the preceding paragraph and Article 35-2, paragraphs (1) through (4) of the Supplementary Provisions, apply.
<sup>machine translation, not official</sup>

**第三項**  非課税口座及び特定課税未成年者口座を開設する道府県民税の所得割の納税義務者の基準年の前年十二月三十一日までに当該非課税口座又は特定課税未成年者口座につき契約不履行等事由が生じた場合には、次に定めるところにより、道府県民税に関する規定を適用する。この場合には、政令で定めるところにより、第一号から第三号までの規定による非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該非課税口座内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3</sup>
Where, by December 31 of the year preceding the reference year of a person liable for the income levy of prefectural inhabitant tax who opens a tax-exempt account and a specified taxable minor's account, an event of non-performance of contract, etc. has occurred with respect to that tax-exempt account or specified taxable minor's account, the provisions concerning prefectural inhabitant tax apply as provided for in the following. In this case, the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of listed shares, etc. in a tax-exempt account under the provisions of items (i) through (iii) are to be calculated, as provided for by Cabinet Order, separately from the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. in a tax-exempt account:
<sup>machine translation, not official</sup>

  **一**  当該非課税口座の開設の時から契約不履行等事由が生じた時までの間にした非課税口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については、当該契約不履行等事由が生じた時に、当該非課税口座内上場株式等の特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-2/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-1</sup>
  with regard to business income, capital gains or miscellaneous income arising from a transfer of listed shares, etc. in a tax-exempt account made between the time the tax-exempt account concerned was opened and the time the event of non-performance of contract, etc. arose, a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract for those listed shares, etc. in a tax-exempt account is deemed to have been made at the time the event of non-performance of contract, etc. arose;
  <sup>machine translation, not official</sup>

  **二**  当該非課税口座の開設の時から契約不履行等事由が生じた時までの間に租税特別措置法第三十七条の十四第四項第一号に規定する他の保管口座（第八項において「他の保管口座」という。）への移管又は非課税口座内上場株式等に係る有価証券の当該道府県民税の所得割の納税義務者への返還（同条第五項第六号ホ（１）（ｉ）に規定する政令で定める事由による移管又は返還を除く。以下この号及び第四号において同じ。）があつた非課税口座内上場株式等については前項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、その移管又は返還があつた時における払出し時の金額により特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-2/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-2</sup>
  with regard to listed shares, etc. in a tax-exempt account that have, between the time the tax-exempt account concerned was opened and the time the event of non-performance of contract, etc. arose, been transferred in custody to another custody account prescribed in Article 37-14, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation (referred to as "other custody account" in paragraph (8)), or in respect of which the securities relating to listed shares, etc. in a tax-exempt account have been returned to that person liable for the income levy of prefectural inhabitant tax (excluding a transfer of custody or return by a cause specified by Cabinet Order prescribed in Article 37-14, paragraph (5), item (vi), (e), (1), (i) of that Act; the same applies hereinafter in this item and item (iv)), the provisions of the preceding paragraph are deemed not to have applied, and a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract is deemed to have been made at the time the event of non-performance of contract, etc. arose, for the amount at the time of withdrawal as of the time of that transfer of custody or return;
  <sup>machine translation, not official</sup>

  **三**  契約不履行等事由の基因となつた非課税口座内上場株式等及び契約不履行等事由が生じた時における当該非課税口座に係る非課税口座内上場株式等については、当該契約不履行等事由が生じた時に、その時における払出し時の金額により特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-2/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-3</sup>
  the listed shares, etc. in a tax-exempt account that gave rise to an event of non-performance of contract, etc. and the listed shares, etc. in a tax-exempt account pertaining to the tax-exempt account at the time the event of non-performance of contract, etc. occurred are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **四**  第二号の規定の適用を受ける当該非課税口座を開設していた道府県民税の所得割の納税義務者については、同号の移管又は返還があつた時に、その時における払出し時の金額をもつて当該移管又は返還による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものとみなす。
  <sup>suppl-3251-226/art-35-3-2/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-4</sup>
  a person liable for the income levy of prefectural inhabitant tax who had opened the tax-exempt account concerned and to whom the provisions of item (ii) apply is deemed to have acquired, at the time of the transfer of custody or return under that item, shares, etc. of the same class as the listed shares, etc. in a tax-exempt account, in a number equal to the number of those listed shares, etc. in a tax-exempt account withdrawn through that transfer of custody or return, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **五**  第三号の規定の適用を受ける当該非課税口座を開設していた道府県民税の所得割の納税義務者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて同号の非課税口座内上場株式等（租税特別措置法第三十七条の十四第五項第六号ホ（２）に規定する譲渡又は贈与がされたものを除く。）の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものと、第三号の非課税口座内上場株式等を贈与により取得した者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものとそれぞれみなす。
  <sup>suppl-3251-226/art-35-3-2/par-3/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-5</sup>
  a person liable for the income levy of prefectural inhabitant tax who had opened the tax-exempt account concerned and to whom the provisions of item (iii) apply is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as the listed shares, etc. in a tax-exempt account referred to in that item (excluding those that have been transferred or gifted as prescribed in Article 37-14, paragraph (5), item (vi), (e), (2) of the Act on Special Measures Concerning Taxation), in a number equal to the number of those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal as of that time, and a person who has acquired the listed shares, etc. in a tax-exempt account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal as of that time, respectively.
  <sup>machine translation, not official</sup>

**第四項**  前項の場合において、同項第一号から第三号までの規定により譲渡があつたものとみなされる非課税口座内上場株式等に係る収入金額が所得税法第三十三条第三項の規定の例によつて算定した当該非課税口座内上場株式等の取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、道府県民税に関する法令の規定の適用については、ないものとみなす。
<sup>suppl-3251-226/art-35-3-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-4</sup>
In the case of the preceding paragraph, where the revenue relating to the listed shares, etc. in a tax-exempt account that are deemed to have been transferred pursuant to the provisions of items (i) through (iii) of that paragraph is less than the total of the acquisition cost of those listed shares, etc. in a tax-exempt account calculated in accordance with the rules of Article 33, paragraph (3) of the Income Tax Act and the amount of expenses required for their transfer, or less than the necessary expenses relating to their transfer, the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning prefectural inhabitant tax.
<sup>machine translation, not official</sup>

**第五項**  前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-3-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-5</sup>
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第六項**  市町村民税の所得割の納税義務者が、前年中に非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づき非課税口座内上場株式等の譲渡をした場合には、政令で定めるところにより、当該非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該非課税口座内上場株式等以外の上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-6</sup>
Where a person liable for the income levy of municipal inhabitant tax has, in the previous year, made a transfer of listed shares, etc. in a tax-exempt account under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. in a tax-exempt account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of listed shares, etc. other than those listed shares, etc. in a tax-exempt account.
<sup>machine translation, not official</sup>

**第七項**  租税特別措置法第三十七条の十四第四項各号に掲げる事由により、非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定からの非課税口座内上場株式等の一部又は全部の払出しがあつた場合には、当該払出しがあつた非課税口座内上場株式等については、その事由が生じた時に、払出し時の金額により非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく譲渡があつたものと、同項第一号に掲げる移管、返還又は廃止による非課税口座内上場株式等の払出しがあつた非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられている非課税口座を開設し、又は開設していた市町村民税の所得割の納税義務者については、当該移管、返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管、返還又は廃止による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等を取得したものと、同項第二号に掲げる贈与又は相続若しくは遺贈により払出しがあつた非課税口座内上場株式等を取得した市町村民税の所得割の納税義務者については、当該贈与又は相続若しくは遺贈の時に、その払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前項及び附則第三十五条の二第五項から第八項までの規定その他の市町村民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-3-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-7</sup>
Where, by reason of a cause set out in the items of Article 37-14, paragraph (4) of the Act on Special Measures Concerning Taxation, part or all of the listed shares, etc. in a tax-exempt account has been withdrawn from a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account, the listed shares, etc. in a tax-exempt account that have been withdrawn are deemed to have been transferred under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, at the time the cause arose, for the amount at the time of withdrawal, a person liable for the income levy of municipal inhabitant tax who has opened, or had opened, a tax-exempt account in which there is established the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account from which listed shares, etc. in a tax-exempt account were withdrawn through the transfer of custody, return or closing set out in item (i) of that paragraph is deemed to have acquired, at the time of the withdrawal through that transfer of custody, return or closing, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, in a number equal to the number of those listed shares, etc. in a tax-exempt account withdrawn through that transfer of custody, return or closing, for the amount at the time of withdrawal, and a person liable for the income levy of municipal inhabitant tax who has acquired listed shares, etc. in a tax-exempt account withdrawn through the gift, inheritance or bequest set out in item (ii) of that paragraph is deemed to have acquired, at the time of that gift, inheritance or bequest, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal, respectively, and the provisions concerning municipal inhabitant tax, including those of the preceding paragraph and Article 35-2, paragraphs (5) through (8) of the Supplementary Provisions, apply.
<sup>machine translation, not official</sup>

**第八項**  非課税口座及び特定課税未成年者口座を開設する市町村民税の所得割の納税義務者の基準年の前年十二月三十一日までに当該非課税口座又は特定課税未成年者口座につき契約不履行等事由が生じた場合には、次に定めるところにより、市町村民税に関する規定を適用する。この場合には、政令で定めるところにより、第一号から第三号までの規定による非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該非課税口座内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8</sup>
Where, by December 31 of the year preceding the reference year of a person liable for the income levy of municipal inhabitant tax who opens a tax-exempt account and a specified taxable minor's account, an event of non-performance of contract, etc. has occurred with respect to that tax-exempt account or specified taxable minor's account, the provisions concerning municipal inhabitant tax apply as provided for in the following. In this case, the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of listed shares, etc. in a tax-exempt account under the provisions of items (i) through (iii) are to be calculated, as provided for by Cabinet Order, separately from the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. in a tax-exempt account:
<sup>machine translation, not official</sup>

  **一**  当該非課税口座の開設の時から契約不履行等事由が生じた時までの間にした非課税口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については、当該契約不履行等事由が生じた時に、当該非課税口座内上場株式等の特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-2/par-8/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-1</sup>
  with regard to business income, capital gains or miscellaneous income arising from a transfer of listed shares, etc. in a tax-exempt account made between the time the tax-exempt account concerned was opened and the time the event of non-performance of contract, etc. arose, a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract for those listed shares, etc. in a tax-exempt account is deemed to have been made at the time the event of non-performance of contract, etc. arose;
  <sup>machine translation, not official</sup>

  **二**  当該非課税口座の開設の時から契約不履行等事由が生じた時までの間に他の保管口座への移管又は非課税口座内上場株式等に係る有価証券の当該市町村民税の所得割の納税義務者への返還（租税特別措置法第三十七条の十四第五項第六号ホ（１）（ｉ）に規定する政令で定める事由による移管又は返還を除く。以下この号及び第四号において同じ。）があつた非課税口座内上場株式等については前項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、その移管又は返還があつた時における払出し時の金額により特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-2/par-8/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-2</sup>
  with regard to listed shares, etc. in a tax-exempt account that have, between the time the tax-exempt account concerned was opened and the time the event of non-performance of contract, etc. arose, been transferred in custody to another custody account prescribed in Article 37-14, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation (referred to as "other custody account" in paragraph (8)), or in respect of which the securities relating to listed shares, etc. in a tax-exempt account have been returned to that person liable for the income levy of municipal inhabitant tax (excluding a transfer of custody or return by a cause specified by Cabinet Order prescribed in Article 37-14, paragraph (5), item (vi), (e), (1), (i) of that Act; the same applies hereinafter in this item and item (iv)), the provisions of the preceding paragraph are deemed not to have applied, and a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract is deemed to have been made at the time the event of non-performance of contract, etc. arose, for the amount at the time of withdrawal as of the time of that transfer of custody or return;
  <sup>machine translation, not official</sup>

  **三**  契約不履行等事由の基因となつた非課税口座内上場株式等及び契約不履行等事由が生じた時における当該非課税口座に係る非課税口座内上場株式等については、当該契約不履行等事由が生じた時に、その時における払出し時の金額により特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-2/par-8/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-3</sup>
  the listed shares, etc. in a tax-exempt account that gave rise to an event of non-performance of contract, etc. and the listed shares, etc. in a tax-exempt account pertaining to the tax-exempt account at the time the event of non-performance of contract, etc. occurred are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **四**  第二号の規定の適用を受ける当該非課税口座を開設していた市町村民税の所得割の納税義務者については、同号の移管又は返還があつた時に、その時における払出し時の金額をもつて当該移管又は返還による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものとみなす。
  <sup>suppl-3251-226/art-35-3-2/par-8/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-4</sup>
  a person liable for the income levy of municipal inhabitant tax who had opened the tax-exempt account concerned and to whom the provisions of item (ii) apply is deemed to have acquired, at the time of the transfer of custody or return under that item, shares, etc. of the same class as the listed shares, etc. in a tax-exempt account, in a number equal to the number of those listed shares, etc. in a tax-exempt account withdrawn through that transfer of custody or return, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **五**  第三号の規定の適用を受ける当該非課税口座を開設していた市町村民税の所得割の納税義務者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて同号の非課税口座内上場株式等（租税特別措置法第三十七条の十四第五項第六号ホ（２）に規定する譲渡又は贈与がされたものを除く。）の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものと、第三号の非課税口座内上場株式等を贈与により取得した者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものとそれぞれみなす。
  <sup>suppl-3251-226/art-35-3-2/par-8/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-5</sup>
  a person liable for the income levy of municipal inhabitant tax who had opened the tax-exempt account concerned and to whom the provisions of item (iii) apply is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as the listed shares, etc. in a tax-exempt account referred to in that item (excluding those that have been transferred or gifted as prescribed in Article 37-14, paragraph (5), item (vi), (e), (2) of the Act on Special Measures Concerning Taxation), in a number equal to the number of those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal as of that time, and a person who has acquired the listed shares, etc. in a tax-exempt account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal as of that time, respectively.
  <sup>machine translation, not official</sup>

**第九項**  前項の場合において、同項第一号から第三号までの規定により譲渡があつたものとみなされる非課税口座内上場株式等に係る収入金額が所得税法第三十三条第三項の規定の例によつて算定した当該非課税口座内上場株式等の取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、市町村民税に関する法令の規定の適用については、ないものとみなす。
<sup>suppl-3251-226/art-35-3-2/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-9</sup>
In the case of the preceding paragraph, where the revenue relating to the listed shares, etc. in a tax-exempt account that are deemed to have been transferred pursuant to the provisions of items (i) through (iii) of that paragraph is less than the total of the acquisition cost of those listed shares, etc. in a tax-exempt account calculated in accordance with the rules of Article 33, paragraph (3) of the Income Tax Act and the amount of expenses required for their transfer, or less than the necessary expenses relating to their transfer, the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning municipal inhabitant tax.
<sup>machine translation, not official</sup>

**第十項**  第六項から前項までの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-3-2/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-10</sup>
Necessary matters concerning the application of the provisions of paragraph (6) through the preceding paragraph are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十五条の三の三（非課税口座内上場株式等に係る譲渡所得等に係る道府県民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax on Capital Gains, etc. Relating to Listed Shares, etc. in a Tax-Exempt Account
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-3-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3</sup>

**第一項**  道府県は、非課税口座及び特定課税未成年者口座を開設する個人の基準年の前年十二月三十一日までに当該非課税口座又は特定課税未成年者口座につき契約不履行等事由が生じ、租税特別措置法第三十七条の十四第八項の規定の適用があつたときは、同項第一号に掲げる金額から同項第二号に掲げる金額を控除した金額を第七十一条の四十八第一項に規定する特定株式等譲渡所得金額とみなして、道府県民税の株式等譲渡所得割を課する。
<sup>suppl-3251-226/art-35-3-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3/par-1</sup>
Where, with respect to an individual who opens a tax-exempt account and a specified taxable minor's account, an event of non-performance of contract, etc. has occurred with respect to that tax-exempt account or specified taxable minor's account by December 31 of the year preceding the reference year of that individual, and Article 37-14, paragraph (8) of the Act on Special Measures Concerning Taxation has applied, a prefecture is to impose the share transfer income levy of prefectural inhabitant tax on the amount obtained by deducting the amount set out in item (ii) of that paragraph from the amount set out in item (i) of that paragraph, deeming it to be the amount of capital gains from specified shares, etc. prescribed in Article 71-48, paragraph (1).
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第二十四条第一項第七号並びに第七十一条の五十一第一項及び第二項の規定の適用については、同号中「特定株式等譲渡対価等の支払を受ける個人で当該特定株式等譲渡対価等の支払を受けるべき日」とあるのは「租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座（以下この号及び第七十一条の五十一第一項において「非課税口座」という。）及び同法第三十七条の十四第五項第九号に規定する特定課税未成年者口座を開設する個人で同法第三十七条の十四第六項に規定する契約不履行等事由が生じたことによる当該非課税口座の廃止（第七十一条の五十一第一項及び第二項において「非課税口座の廃止」という。）の日」と、同条第一項中「選択口座が開設されている租税特別措置法第三十七条の十一の三第三項第一号に規定する金融商品取引業者等で特定株式等譲渡対価等の支払を受けるべき日」とあるのは「非課税口座の廃止の日」と、「に対して当該特定株式等譲渡対価等の支払をするもの」とあるのは「の当該非課税口座が開設されている租税特別措置法第三十七条の十四第一項に規定する金融商品取引業者等」と、同条第二項中「特定株式等譲渡対価等の支払をする際」とあるのは「非課税口座の廃止の際」と、「年の翌年の一月十日（政令で定める場合にあつては、政令で定める日）」とあるのは「月の翌月十日」と、「特定株式等譲渡対価等の支払を受ける個人が当該特定株式等譲渡対価等の支払を受けるべき日」とあるのは「非課税口座の廃止の日」とする。
<sup>suppl-3251-226/art-35-3-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3/par-2</sup>
With regard to the application of the provisions of Article 24, paragraph (1), item (vii) and Article 71-51, paragraphs (1) and (2) where the provisions of the preceding paragraph apply, the phrase "an individual who receives payment of consideration, etc. for the transfer of specified shares, etc. and who has a domicile in the prefecture as of January 1 of the year that includes the date on which the payment of that consideration, etc. for the transfer of specified shares, etc. is to be received" in that item is deemed to be replaced with "an individual who opens a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this item and Article 71-51, paragraph (1) referred to as "tax-exempt account") and a specified taxable minor's account prescribed in Article 37-14, paragraph (5), item (ix) of that Act and who has a domicile in the prefecture as of January 1 of the year that includes the date of the closure of that tax-exempt account due to the occurrence of an event of non-performance of contract, etc. prescribed in Article 37-14, paragraph (6) of that Act (referred to as "closure of a tax-exempt account" in Article 71-51, paragraphs (1) and (2))", the phrase "a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation with which a withholding-option account has been opened, and which pays consideration, etc. for the transfer of specified shares, etc. to an individual who has a domicile in the prefecture as of January 1 of the year that includes the day on which the individual is to receive payment of that consideration, etc. for the transfer of specified shares, etc." in Article 71-51, paragraph (1) is deemed to be replaced with "a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (1) of the Act on Special Measures Concerning Taxation with which the tax-exempt account of an individual who has a domicile in the prefecture as of January 1 of the year that includes the date of the closure of a tax-exempt account has been opened", the phrase "when paying consideration, etc. for the transfer of specified shares, etc." in paragraph (2) of that Article is deemed to be replaced with "upon the closure of a tax-exempt account", the phrase "January 10 of the year following the year that includes the date of that collection (or, in a case specified by Cabinet Order, the date specified by Cabinet Order)" in that paragraph is deemed to be replaced with "the 10th day of the month following the month that includes the date of that collection", and the phrase "the individual receiving payment of that consideration, etc. for the transfer of specified shares, etc. had his or her domicile as of January 1 of the year that includes the day on which that individual is to receive payment of that consideration, etc." in that paragraph is deemed to be replaced with "the individual had his or her domicile as of January 1 of the year that includes the date of the closure of a tax-exempt account".
<sup>machine translation, not official</sup>

**第三項**  前二項の規定の適用がある場合における第二十三条第五項の規定の適用については、同項中「まで並びに」とあるのは「まで、」と、「第四項まで」とあるのは「第四項まで、附則第三十五条の三の三第一項並びに同条第二項の規定により読み替えられた次条第一項第七号」とする。
<sup>suppl-3251-226/art-35-3-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3/par-3</sup>
With regard to the application of the provisions of Article 23, paragraph (5) where the provisions of the preceding two paragraphs apply, the phrase "Subsections 4 through 6, and" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6,", and the phrase "through (4)" in Article 23, paragraph (5) is deemed to be replaced with "through (4) of the Supplementary Provisions, Article 35-3-3, paragraph (1) of the Supplementary Provisions and Article 24, paragraph (1), item (vii) as applied with terms replaced pursuant to Article 35-3-3, paragraph (2)".
<sup>machine translation, not official</sup>

**第四項**  前三項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-3-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3/par-4</sup>
The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十五条の三の四（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — Special Provisions on Calculation of Income for Prefectural Inhabitant Tax and Municipal Inhabitant Tax Concerning Transfer of Listed Shares, etc. in a Minor's Account
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-3-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4</sup>

**第一項**  道府県民税の所得割の納税義務者が、前年中に租税特別措置法第三十七条の十四の二第五項第二号に規定する未成年者口座管理契約（以下この条において「未成年者口座管理契約」という。）に基づき同法第三十七条の十四の二第一項各号に規定する未成年者口座内上場株式等（以下この条において「未成年者口座内上場株式等」という。）の譲渡をした場合には、政令で定めるところにより、当該未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該未成年者口座内上場株式等以外の上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made, under a contract for management of a minor's account prescribed in Article 37-14-2, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as "contract for management of a minor's account"), a transfer of listed shares, etc. in a minor's account prescribed in the items of paragraph (1) of that Article (hereinafter in this Article referred to as "listed shares, etc. in a minor's account"), the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. in a minor's account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of listed shares, etc. other than those listed shares, etc. in a minor's account.
<sup>machine translation, not official</sup>

**第二項**  租税特別措置法第三十七条の十四の二第四項各号に掲げる事由により、同条第五項第三号に規定する非課税管理勘定（以下この条において「非課税管理勘定」という。）又は同項第四号に規定する継続管理勘定（以下この条において「継続管理勘定」という。）からの未成年者口座内上場株式等の一部又は全部の払出し（振替によるものを含む。以下この条において同じ。）があつた場合には、当該払出しがあつた未成年者口座内上場株式等については、その事由が生じた時に、その時における価額として政令で定める金額（以下この条において「払出し時の金額」という。）により未成年者口座管理契約に基づく譲渡があつたものと、同法第三十七条の十四の二第四項第一号に掲げる移管若しくは返還又は同項第三号イに掲げる廃止による未成年者口座内上場株式等の払出しがあつた非課税管理勘定又は継続管理勘定が設けられている未成年者口座を開設し、又は開設していた道府県民税の所得割の納税義務者については、当該移管若しくは返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管若しくは返還又は廃止による払出しがあつた未成年者口座内上場株式等の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等を取得したものと、同項第二号に掲げる相続若しくは遺贈又は同項第三号ロに掲げる贈与により払出しがあつた未成年者口座内上場株式等を取得した道府県民税の所得割の納税義務者については、当該相続若しくは遺贈又は贈与の時に、その払出し時の金額をもつて当該未成年者口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前項及び附則第三十五条の二第一項から第四項までの規定その他の道府県民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-3-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-2</sup>
Where, by reason of a cause set out in the items of Article 37-14-2, paragraph (4) of the Act on Special Measures Concerning Taxation, part or all of the listed shares, etc. in a minor's account has been withdrawn (including withdrawal by book transfer; the same applies hereinafter in this Article) from a tax-exempt management account prescribed in paragraph (5), item (iii) of that Article (hereinafter in this Article referred to as "tax-exempt management account") or a continuing management account prescribed in item (iv) of that paragraph (hereinafter in this Article referred to as "continuing management account"), the listed shares, etc. in a minor's account that have been withdrawn are deemed to have been transferred under a contract for management of a minor's account, at the time the cause arose, for the amount specified by Cabinet Order as the value at that time (hereinafter in this Article referred to as the "amount at the time of withdrawal"), a person liable for the income levy of prefectural inhabitant tax who has opened, or had opened, a minor's account in which there is established the tax-exempt management account or continuing management account from which listed shares, etc. in a minor's account were withdrawn through the transfer of custody or return set out in paragraph (4), item (i) of that Article or the closing set out in item (iii), (a) of that paragraph is deemed to have acquired, at the time of the withdrawal through that transfer of custody, return or closing, shares, etc. of the same class as those listed shares, etc. in a minor's account, in a number equal to the number of those listed shares, etc. in a minor's account withdrawn through that transfer of custody, return or closing, for the amount at the time of withdrawal, and a person liable for the income levy of prefectural inhabitant tax who has acquired listed shares, etc. in a minor's account withdrawn through the inheritance or bequest set out in item (ii) of that paragraph or the gift set out in item (iii), (b) of that paragraph is deemed to have acquired, at the time of that inheritance, bequest or gift, shares, etc. of the same class as those listed shares, etc. in a minor's account, for the amount at the time of withdrawal, respectively, and the provisions concerning prefectural inhabitant tax, including those of the preceding paragraph and Article 35-2, paragraphs (1) through (4) of the Supplementary Provisions, apply.
<sup>machine translation, not official</sup>

**第三項**  未成年者口座及び租税特別措置法第三十七条の十四の二第五項第五号に規定する課税未成年者口座（第八項において「課税未成年者口座」という。）を開設する道府県民税の所得割の納税義務者の同条第四項第三号に規定する基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに契約不履行等事由が生じた場合には、次に定めるところにより、道府県民税に関する規定を適用する。この場合には、政令で定めるところにより、第一号から第三号までの規定による未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該未成年者口座内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3</sup>
Where an event of non-performance of contract, etc. arises, by December 31 of the year preceding the base year prescribed in Article 37-14-2, paragraph (4), item (iii) of the Act on Special Measures Concerning Taxation or by December 31, 2023, whichever is earlier, with respect to a person liable for the income levy of prefectural inhabitant tax who opens a minor's account and a taxable minor's account prescribed in paragraph (5), item (v) of that Article (referred to as "taxable minor's account" in paragraph (8)), the provisions concerning prefectural inhabitant tax apply as provided for in the following. In this case, the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of listed shares, etc. in a minor's account under the provisions of items (i) through (iii) are to be calculated, as provided for by Cabinet Order, separately from the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. in a minor's account:
<sup>machine translation, not official</sup>

  **一**  当該未成年者口座の設定の時から契約不履行等事由が生じた時までの間にした未成年者口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については、当該契約不履行等事由が生じた時に、当該未成年者口座内上場株式等の未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-4/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-1</sup>
  with regard to business income, capital gains or miscellaneous income arising from a transfer of listed shares, etc. in a minor's account made between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account for those listed shares, etc. in a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose;
  <sup>machine translation, not official</sup>

  **二**  当該未成年者口座の設定の時から契約不履行等事由が生じた時までの間に租税特別措置法第三十七条の十四の二第四項第一号に規定する他の保管口座（第八項において「他の保管口座」という。）又は非課税管理勘定若しくは継続管理勘定への移管（同条第五項第二号ヘ（１）に規定する政令で定める事由による移管を除く。以下この号及び第四号において同じ。）があつた未成年者口座内上場株式等については前項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、その移管があつた時における払出し時の金額により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-4/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-2</sup>
  with regard to listed shares, etc. in a minor's account that have, between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, been transferred in custody to another custody account prescribed in Article 37-14-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation (referred to as "other custody account" in paragraph (8)) or to a tax-exempt management account or continuing management account (excluding a transfer of custody by a cause specified by Cabinet Order prescribed in paragraph (5), item (ii), (f), (1) of that Article; the same applies hereinafter in this item and item (iv)), the provisions of the preceding paragraph are deemed not to have applied, and a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose, for the amount at the time of withdrawal as of the time of that transfer of custody;
  <sup>machine translation, not official</sup>

  **三**  契約不履行等事由の基因となつた未成年者口座内上場株式等及び契約不履行等事由が生じた時における当該未成年者口座に係る未成年者口座内上場株式等については、当該契約不履行等事由が生じた時に、その時における払出し時の金額により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-4/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-3</sup>
  the listed shares, etc. in a minor's account that gave rise to an event of non-performance of contract, etc. and the listed shares, etc. in a minor's account pertaining to the minor's account at the time the event of non-performance of contract, etc. occurred are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **四**  第二号の規定の適用を受ける当該未成年者口座を開設していた道府県民税の所得割の納税義務者については、同号の移管があつた時に、その時における払出し時の金額をもつて当該移管による払出しがあつた未成年者口座内上場株式等の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものとみなす。
  <sup>suppl-3251-226/art-35-3-4/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-4</sup>
  a person liable for the income levy of prefectural inhabitant tax who had opened the minor's account concerned and to whom the provisions of item (ii) apply is deemed to have acquired, at the time of the transfer of custody under that item, shares, etc. of the same class as the listed shares, etc. in a minor's account, in a number equal to the number of those listed shares, etc. in a minor's account withdrawn through that transfer of custody, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **五**  第三号の規定の適用を受ける当該未成年者口座を開設していた道府県民税の所得割の納税義務者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて同号の未成年者口座内上場株式等（租税特別措置法第三十七条の十四の二第五項第二号ヘ（２）に規定する譲渡又は贈与がされたものを除く。）の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものと、第三号の未成年者口座内上場株式等を贈与により取得した者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものとそれぞれみなす。
  <sup>suppl-3251-226/art-35-3-4/par-3/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-5</sup>
  a person liable for the income levy of prefectural inhabitant tax who had opened the minor's account concerned and to whom the provisions of item (iii) apply is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as the listed shares, etc. in a minor's account referred to in that item (excluding those that have been transferred or gifted as prescribed in Article 37-14-2, paragraph (5), item (ii), (f), (2) of the Act on Special Measures Concerning Taxation), in a number equal to the number of those listed shares, etc. in a minor's account, for the amount at the time of withdrawal as of that time, and a person who has acquired the listed shares, etc. in a minor's account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as those listed shares, etc. in a minor's account, for the amount at the time of withdrawal as of that time, respectively.
  <sup>machine translation, not official</sup>

**第四項**  前項の場合において、同項第一号から第三号までの規定により譲渡があつたものとみなされる未成年者口座内上場株式等に係る収入金額が所得税法第三十三条第三項の規定の例によつて算定した当該未成年者口座内上場株式等の取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、道府県民税に関する法令の規定の適用については、ないものとみなす。
<sup>suppl-3251-226/art-35-3-4/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-4</sup>
In the case of the preceding paragraph, where the revenue relating to the listed shares, etc. in a minor's account that are deemed to have been transferred pursuant to the provisions of items (i) through (iii) of that paragraph is less than the total of the acquisition cost of those listed shares, etc. in a minor's account calculated in accordance with the rules of Article 33, paragraph (3) of the Income Tax Act and the amount of expenses required for their transfer, or less than the necessary expenses relating to their transfer, the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning prefectural inhabitant tax.
<sup>machine translation, not official</sup>

**第五項**  前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-3-4/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-5</sup>
Necessary particulars relevant to the application of the provisions of each of the preceding paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第六項**  市町村民税の所得割の納税義務者が、前年中に未成年者口座管理契約に基づき未成年者口座内上場株式等の譲渡をした場合には、政令で定めるところにより、当該未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該未成年者口座内上場株式等以外の上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-4/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-6</sup>
Where a person liable for the income levy of municipal inhabitant tax has, in the previous year, made a transfer of listed shares, etc. in a minor's account under a contract for management of a minor's account, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. in a minor's account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of listed shares, etc. other than those listed shares, etc. in a minor's account.
<sup>machine translation, not official</sup>

**第七項**  租税特別措置法第三十七条の十四の二第四項各号に掲げる事由により、非課税管理勘定又は継続管理勘定からの未成年者口座内上場株式等の一部又は全部の払出しがあつた場合には、当該払出しがあつた未成年者口座内上場株式等については、その事由が生じた時に、払出し時の金額により未成年者口座管理契約に基づく譲渡があつたものと、同項第一号に掲げる移管若しくは返還又は同項第三号イに掲げる廃止による未成年者口座内上場株式等の払出しがあつた非課税管理勘定又は継続管理勘定が設けられている未成年者口座を開設し、又は開設していた市町村民税の所得割の納税義務者については、当該移管若しくは返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管若しくは返還又は廃止による払出しがあつた未成年者口座内上場株式等の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等を取得したものと、同項第二号に掲げる相続若しくは遺贈又は同項第三号ロに掲げる贈与により払出しがあつた未成年者口座内上場株式等を取得した市町村民税の所得割の納税義務者については、当該相続若しくは遺贈又は贈与の時に、その払出し時の金額をもつて当該未成年者口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前項及び附則第三十五条の二第五項から第八項までの規定その他の市町村民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-3-4/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-7</sup>
Where, by reason of a cause set out in the items of Article 37-14-2, paragraph (4) of the Act on Special Measures Concerning Taxation, part or all of the listed shares, etc. in a minor's account has been withdrawn from a tax-exempt management account or continuing management account, the listed shares, etc. in a minor's account that have been withdrawn are deemed to have been transferred under a contract for management of a minor's account, at the time the cause arose, for the amount at the time of withdrawal, a person liable for the income levy of municipal inhabitant tax who has opened, or had opened, a minor's account in which there is established the tax-exempt management account or continuing management account from which listed shares, etc. in a minor's account were withdrawn through the transfer of custody or return set out in item (i) of that paragraph or the closing set out in item (iii), (a) of that paragraph is deemed to have acquired, at the time of the withdrawal through that transfer of custody, return or closing, shares, etc. of the same class as those listed shares, etc. in a minor's account, in a number equal to the number of those listed shares, etc. in a minor's account withdrawn through that transfer of custody, return or closing, for the amount at the time of withdrawal, and a person liable for the income levy of municipal inhabitant tax who has acquired listed shares, etc. in a minor's account withdrawn through the inheritance or bequest set out in item (ii) of that paragraph or the gift set out in item (iii), (b) of that paragraph is deemed to have acquired, at the time of that inheritance, bequest or gift, shares, etc. of the same class as those listed shares, etc. in a minor's account, for the amount at the time of withdrawal, respectively, and the provisions concerning municipal inhabitant tax, including those of the preceding paragraph and Article 35-2, paragraphs (5) through (8) of the Supplementary Provisions, apply.
<sup>machine translation, not official</sup>

**第八項**  未成年者口座及び課税未成年者口座を開設する市町村民税の所得割の納税義務者の租税特別措置法第三十七条の十四の二第四項第三号に規定する基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに契約不履行等事由が生じた場合には、次に定めるところにより、市町村民税に関する規定を適用する。この場合には、政令で定めるところにより、第一号から第三号までの規定による未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該未成年者口座内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-4/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8</sup>
Where an event of non-performance of contract, etc. arises, by December 31 of the year preceding the base year prescribed in Article 37-14-2, paragraph (4), item (iii) of the Act on Special Measures Concerning Taxation or by December 31, 2023, whichever is earlier, with respect to a person liable for the income levy of municipal inhabitant tax who opens a minor's account and a taxable minor's account, the provisions concerning municipal inhabitant tax apply as provided for in the following. In this case, the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of listed shares, etc. in a minor's account under the provisions of items (i) through (iii) are to be calculated, as provided for by Cabinet Order, separately from the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. in a minor's account:
<sup>machine translation, not official</sup>

  **一**  当該未成年者口座の設定の時から契約不履行等事由が生じた時までの間にした未成年者口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については、当該契約不履行等事由が生じた時に、当該未成年者口座内上場株式等の未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-4/par-8/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-1</sup>
  with regard to business income, capital gains or miscellaneous income arising from a transfer of listed shares, etc. in a minor's account made between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account for those listed shares, etc. in a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose;
  <sup>machine translation, not official</sup>

  **二**  当該未成年者口座の設定の時から契約不履行等事由が生じた時までの間に他の保管口座又は非課税管理勘定若しくは継続管理勘定への移管（租税特別措置法第三十七条の十四の二第五項第二号ヘ（１）に規定する政令で定める事由による移管を除く。以下この号及び第四号において同じ。）があつた未成年者口座内上場株式等については前項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、その移管があつた時における払出し時の金額により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-4/par-8/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-2</sup>
  with regard to listed shares, etc. in a minor's account that have, between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, been transferred in custody to any other custody account, or to a tax-exempt management account or continuing management account (excluding a transfer of custody by a cause specified by Cabinet Order prescribed in Article 37-14-2, paragraph (5), item (ii), (f), (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this item and item (iv)), the provisions of the preceding paragraph are deemed not to have applied, and a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose, for the amount at the time of withdrawal as of the time of that transfer of custody;
  <sup>machine translation, not official</sup>

  **三**  契約不履行等事由の基因となつた未成年者口座内上場株式等及び契約不履行等事由が生じた時における当該未成年者口座に係る未成年者口座内上場株式等については、当該契約不履行等事由が生じた時に、その時における払出し時の金額により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-4/par-8/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-3</sup>
  the listed shares, etc. in a minor's account that gave rise to an event of non-performance of contract, etc. and the listed shares, etc. in a minor's account pertaining to the minor's account at the time the event of non-performance of contract, etc. occurred are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **四**  第二号の規定の適用を受ける当該未成年者口座を開設していた市町村民税の所得割の納税義務者については、同号の移管があつた時に、その時における払出し時の金額をもつて当該移管による払出しがあつた未成年者口座内上場株式等の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものとみなす。
  <sup>suppl-3251-226/art-35-3-4/par-8/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-4</sup>
  a person liable for the income levy of municipal inhabitant tax who had opened the minor's account concerned and to whom the provisions of item (ii) apply is deemed to have acquired, at the time of the transfer of custody under that item, shares, etc. of the same class as the listed shares, etc. in a minor's account, in a number equal to the number of those listed shares, etc. in a minor's account withdrawn through that transfer of custody, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **五**  第三号の規定の適用を受ける当該未成年者口座を開設していた市町村民税の所得割の納税義務者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて同号の未成年者口座内上場株式等（租税特別措置法第三十七条の十四の二第五項第二号ヘ（２）に規定する譲渡又は贈与がされたものを除く。）の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものと、第三号の未成年者口座内上場株式等を贈与により取得した者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものとそれぞれみなす。
  <sup>suppl-3251-226/art-35-3-4/par-8/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-5</sup>
  a person liable for the income levy of municipal inhabitant tax who had opened the minor's account concerned and to whom the provisions of item (iii) apply is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as the listed shares, etc. in a minor's account referred to in that item (excluding those that have been transferred or gifted as prescribed in Article 37-14-2, paragraph (5), item (ii), (f), (2) of the Act on Special Measures Concerning Taxation), in a number equal to the number of those listed shares, etc. in a minor's account, for the amount at the time of withdrawal as of that time, and a person who has acquired the listed shares, etc. in a minor's account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as those listed shares, etc. in a minor's account, for the amount at the time of withdrawal as of that time, respectively.
  <sup>machine translation, not official</sup>

**第九項**  前項の場合において、同項第一号から第三号までの規定により譲渡があつたものとみなされる未成年者口座内上場株式等に係る収入金額が所得税法第三十三条第三項の規定の例によつて算定した当該未成年者口座内上場株式等の取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、市町村民税に関する法令の規定の適用については、ないものとみなす。
<sup>suppl-3251-226/art-35-3-4/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-9</sup>
In the case of the preceding paragraph, where the revenue relating to the listed shares, etc. in a minor's account that are deemed to have been transferred pursuant to the provisions of items (i) through (iii) of that paragraph is less than the total of the acquisition cost of those listed shares, etc. in a minor's account calculated in accordance with the rules of Article 33, paragraph (3) of the Income Tax Act and the amount of expenses required for their transfer, or less than the necessary expenses relating to their transfer, the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning municipal inhabitant tax.
<sup>machine translation, not official</sup>

**第十項**  第六項から前項までの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-3-4/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-10</sup>
Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (6) through the preceding paragraph.
<sup>machine translation, not official</sup>

### 第三十五条の三の五（未成年者口座内上場株式等に係る譲渡所得等に係る道府県民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax on Capital Gains, etc. Relating to Listed Shares, etc. in a Minor's Account
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-3-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5</sup>

**第一項**  道府県は、未成年者口座を開設している個人について、契約不履行等事由が生じ、租税特別措置法第三十七条の十四の二第八項の規定の適用を受けたときは、同項第一号に掲げる金額から同項第二号に掲げる金額を控除した金額を第七十一条の四十八第一項に規定する特定株式等譲渡所得金額とみなして、道府県民税の株式等譲渡所得割を課する。
<sup>suppl-3251-226/art-35-3-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5/par-1</sup>
Where an event of non-performance of contract, etc. has arisen with respect to an individual who has opened a minor's account and Article 37-14-2, paragraph (8) of the Act on Special Measures Concerning Taxation has been applied, a prefecture is to impose the share transfer income levy of prefectural inhabitant tax on the amount obtained by deducting the amount set out in item (ii) of that paragraph from the amount set out in item (i) of that paragraph, deeming it to be the amount of capital gains from specified shares, etc. prescribed in Article 71-48, paragraph (1).
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第二十四条第一項第七号並びに第七十一条の五十一第一項及び第二項の規定の適用については、同号中「特定株式等譲渡対価等の支払を受ける個人で当該特定株式等譲渡対価等の支払を受けるべき日」とあるのは「租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座を開設する個人で同条第六項に規定する契約不履行等事由による当該未成年者口座の廃止（第七十一条の五十一第一項及び第二項において「未成年者口座の廃止」という。）の日」と、第七十一条の五十一第一項中「選択口座が開設されている租税特別措置法第三十七条の十一の三第三項第一号に規定する金融商品取引業者等で特定株式等譲渡対価等の支払を受けるべき日」とあるのは「未成年者口座の廃止の日」と、「に対して当該特定株式等譲渡対価等の支払をするもの」とあるのは「の当該未成年者口座が開設されている租税特別措置法第三十七条の十四第一項に規定する金融商品取引業者等」と、同条第二項中「特定株式等譲渡対価等の支払をする際」とあるのは「未成年者口座の廃止の際」と、「年の翌年の一月十日（政令で定める場合にあつては、政令で定める日）」とあるのは「月の翌月十日」と、「特定株式等譲渡対価等の支払を受ける個人が当該特定株式等譲渡対価等の支払を受けるべき日」とあるのは「未成年者口座の廃止の日」とする。
<sup>suppl-3251-226/art-35-3-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5/par-2</sup>
With regard to the application of the provisions of Article 24, paragraph (1), item (vii) and Article 71-51, paragraphs (1) and (2) where the provisions of the preceding paragraph apply, the phrase "an individual who receives payment of consideration, etc. for the transfer of specified shares, etc. and who has a domicile in the prefecture as of January 1 of the year that includes the date on which the payment of that consideration, etc. for the transfer of specified shares, etc. is to be received" in that item is deemed to be replaced with "an individual who opens a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation and who has a domicile in the prefecture as of January 1 of the year that includes the date of the closing of that minor's account due to an event of non-performance of contract, etc. prescribed in paragraph (6) of that Article (referred to as "closing of a minor's account" in Article 71-51, paragraphs (1) and (2))", the phrase "a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation with which a withholding-option account has been opened, and which pays consideration, etc. for the transfer of specified shares, etc. to an individual who has a domicile in the prefecture as of January 1 of the year that includes the day on which the individual is to receive payment of that consideration, etc. for the transfer of specified shares, etc." in Article 71-51, paragraph (1) is deemed to be replaced with "a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (1) of the Act on Special Measures Concerning Taxation with which the minor's account of an individual who has a domicile in the prefecture as of January 1 of the year that includes the date of the closing of a minor's account has been opened", the phrase "when paying consideration, etc. for the transfer of specified shares, etc." in paragraph (2) of that Article is deemed to be replaced with "upon the closing of a minor's account", the phrase "January 10 of the year following the year that includes the date of that collection (or, in a case specified by Cabinet Order, the date specified by Cabinet Order)" in that paragraph is deemed to be replaced with "the 10th day of the month following the month that includes the date of that collection", and the phrase "the individual receiving payment of that consideration, etc. for the transfer of specified shares, etc. had his or her domicile as of January 1 of the year that includes the day on which that individual is to receive payment of that consideration, etc." in that paragraph is deemed to be replaced with "the individual had his or her domicile as of January 1 of the year that includes the date of the closing of a minor's account".
<sup>machine translation, not official</sup>

**第三項**  前二項の規定の適用がある場合における第二十三条第五項の規定の適用については、同項中「まで並びに」とあるのは「まで、」と、「第四項まで」とあるのは「第四項まで、附則第三十五条の三の五第一項並びに同条第二項の規定により読み替えられた次条第一項第七号」とする。
<sup>suppl-3251-226/art-35-3-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5/par-3</sup>
With regard to the application of the provisions of Article 23, paragraph (5) where the provisions of the preceding two paragraphs apply, the phrase "Subsections 4 through 6, and" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6,", and the phrase "through (4)" in Article 23, paragraph (5) is deemed to be replaced with "through (4) of the Supplementary Provisions, Article 35-3-5, paragraph (1) of the Supplementary Provisions and Article 24, paragraph (1), item (vii) as applied with terms replaced pursuant to Article 35-3-5, paragraph (2)".
<sup>machine translation, not official</sup>

**第四項**  前三項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-3-5/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5/par-4</sup>
The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十五条の四（先物取引に係る雑所得等に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Miscellaneous Income, etc. from Futures Transactions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4</sup>

**第一項**  道府県は、当分の間、道府県民税の所得割の納税義務者が前年中に租税特別措置法第四十一条の十四第一項に規定する事業所得、譲渡所得又は雑所得を有する場合には、当該事業所得、譲渡所得及び雑所得については、第三十二条第一項及び第二項並びに第三十五条の規定にかかわらず、他の所得と区分し、前年中の当該事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「先物取引に係る雑所得等の金額」という。）に対し、先物取引に係る課税雑所得等の金額（先物取引に係る雑所得等の金額（次項第三号の規定により読み替えて適用される第三十四条の規定の適用がある場合には、その適用後の金額）をいう。）の百分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一）に相当する金額に相当する道府県民税の所得割を課する。この場合において、先物取引に係る雑所得等の金額の計算上生じた損失の金額があるときは、道府県民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
<sup>suppl-3251-226/art-35-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1</sup>
For the time being, where a person liable for the income levy of prefectural inhabitant tax has business income, capital gains or miscellaneous income prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a prefecture is to, with regard to that business income, those capital gains and that miscellaneous income and notwithstanding Article 32, paragraphs (1) and (2) and Article 35, separate them from other income and impose, on the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (referred to as the "amount of miscellaneous income, etc. from futures transactions" in this paragraph hereinafter), the income levy of prefectural inhabitant tax in an amount equivalent to an amount equivalent to two percent (or one percent where the person liable for tax has an address within the area of a designated city) of the amount of taxable miscellaneous income, etc. from futures transactions (meaning the amount of miscellaneous income, etc. from futures transactions (where Article 34 as applied with terms replaced pursuant to item (iii) of the following paragraph applies, the amount after that application)). In this case, where there is a loss arising in the calculation of the amount of miscellaneous income, etc. from futures transactions, that loss is deemed not to have arisen for the purpose of applying the provisions concerning prefectural inhabitant tax.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-35-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2</sup>
Where the provisions of the preceding paragraph apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三十七条、附則第四条第四項並びに附則第四条の二第四項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十五条の四第一項に規定する先物取引に係る雑所得等の金額」とする。
  <sup>suppl-3251-226/art-35-4/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-1</sup>
  with regard to the application of the provisions of Article 23, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the portion relating to item (ii)), Article 34, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, the phrase "amount of timber income" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  道府県民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第四十一条の十四第二項第三号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-35-4/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-2</sup>
  with regard to the application of the provisions of Article 69 of the Income Tax Act that are to be followed in calculating the tax base of the income levy of prefectural inhabitant tax, the application is as applied pursuant to the provisions of Article 41-14, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation;
  <sup>machine translation, not official</sup>

  **三**  第三十二条第九項（雑損失の金額に係る部分に限る。）及び第三十四条の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十五条の四第一項に規定する先物取引に係る雑所得等の金額」とする。
  <sup>suppl-3251-226/art-35-4/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-3</sup>
  with regard to the application of the provisions of Article 32, paragraph (9) (limited to the portion relating to casualty loss) and Article 34, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三十七条から第三十七条の四まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定の適用については、第三十七条中「所得割の額」とあるのは「所得割の額及び附則第三十五条の四第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の四第一項に規定する先物取引に係る雑所得等の金額」と、同項前段、第三十七条の三、第三十七条の四、附則第五条第一項及び附則第五条の四第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の四第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十五条の四第一項の規定による道府県民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の四第一項の規定による道府県民税の所得割の額の合計額」と、附則第五条第一項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十五条の四第一項に規定する先物取引に係る課税雑所得等の金額の合計額」とする。
  <sup>suppl-3251-226/art-35-4/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-4</sup>
  with regard to the application of the provisions of Articles 37 through 37-4, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions, the phrase "amount of the income levy" in Article 37 is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions", the phrase "amount of timber income" in Article 37-2, paragraph (1) is deemed to be replaced with "amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions", the phrase "amount of the income levy" in the first sentence of that paragraph, Article 37-3, Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions and Article 5-4, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions", the phrase "amount of the income levy" in the second sentence of Article 37-2, paragraph (1) is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions in total", the phrase "amount of the income levy" in paragraph (11) of that Article and Article 5-5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions in total", and the phrase "taxable gross income" in each item of Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "taxable gross income and the amount of taxable miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions in total";
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第一項及び第二項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の四第一項に規定する先物取引に係る雑所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十五条の四第一項の規定による道府県民税の所得割の額」と、同項第二号及び同条第五項第三号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の四第一項の規定による道府県民税の所得割の額」とする。
  <sup>suppl-3251-226/art-35-4/par-2/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-5</sup>
  with regard to the application of the provisions of Article 3-3 of the Supplementary Provisions, the phrase "amount of timber income" in paragraph (1) and paragraph (2), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied" in that paragraph is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions", and the phrase "amount of the income levy" in paragraph (2), item (ii) and paragraph (5), item (iii) of that Article is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第一項及び附則第五条の十二第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の四第一項の規定による道府県民税の所得割の額」と、附則第五条の八第二項第一号及び附則第五条の十二第二項第一号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の四第一項の規定による道府県民税の所得割の額の合計額」とする。
  <sup>suppl-3251-226/art-35-4/par-2/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-6</sup>
  with regard to the application of the provisions of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "amount of the income levy" in Article 5-8, paragraph (1) and Article 5-12, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions", and the phrase "amount of the income levy" in Article 5-8, paragraph (2), item (i) and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions in total";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第四十五条の二の規定による申告に関する特例その他前項の規定の適用がある場合における道府県民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-35-4/par-2/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 45-2 and other particulars necessary for the application of the provisions concerning prefectural inhabitant tax in a case where the provisions of the preceding paragraph apply.
  <sup>machine translation, not official</sup>

**第三項**  前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-3</sup>
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
<sup>machine translation, not official</sup>

**第四項**  市町村は、当分の間、市町村民税の所得割の納税義務者が前年中に租税特別措置法第四十一条の十四第一項に規定する事業所得、譲渡所得又は雑所得を有する場合には、当該事業所得、譲渡所得及び雑所得については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の当該事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「先物取引に係る雑所得等の金額」という。）に対し、先物取引に係る課税雑所得等の金額（先物取引に係る雑所得等の金額（次項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額）をいう。）の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額に相当する市町村民税の所得割を課する。この場合において、先物取引に係る雑所得等の金額の計算上生じた損失の金額があるときは、市町村民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
<sup>suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4</sup>
For the time being, where a person liable for the income levy of municipal inhabitant tax has business income, capital gains or miscellaneous income prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a municipality is to, with regard to that business income, those capital gains and that miscellaneous income and notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, separate them from other income and impose, on the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (referred to as the "amount of miscellaneous income, etc. from futures transactions" in this paragraph hereinafter), the income levy of municipal inhabitant tax in an amount equivalent to an amount equivalent to three percent (or four percent where the person liable for tax has an address within the area of a designated city) of the amount of taxable miscellaneous income, etc. from futures transactions (meaning the amount of miscellaneous income, etc. from futures transactions (where Article 314-2 as applied with terms replaced pursuant to item (iii) of the following paragraph applies, the amount after that application)). In this case, where there is a loss arising in the calculation of the amount of miscellaneous income, etc. from futures transactions, that loss is deemed not to have arisen for the purpose of applying the provisions concerning municipal inhabitant tax.
<sup>machine translation, not official</sup>

**第五項**  前項の規定の適用がある場合には、次に定めるところによる。
<sup>suppl-3251-226/art-35-4/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5</sup>
Where the provisions of the preceding paragraph apply, the following applies:
<sup>machine translation, not official</sup>

  **一**  第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三百十四条の六、附則第四条第十項並びに附則第四条の二第十項の規定の適用については、第二百九十二条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」とする。
  <sup>suppl-3251-226/art-35-4/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-1</sup>
  with regard to the application of the provisions of Article 292, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion relating to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), Article 314-6, Article 4, paragraph (10) of the Supplementary Provisions and Article 4-2, paragraph (10) of the Supplementary Provisions, the phrase "amount of timber income" in Article 292, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **二**  市町村民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第四十一条の十四第二項第三号の規定により適用されるところによる。
  <sup>suppl-3251-226/art-35-4/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-2</sup>
  with regard to the application of the provisions of Article 69 of the Income Tax Act that are to be followed in calculating the tax base of the income levy of municipal inhabitant tax, the application is as applied pursuant to the provisions of Article 41-14, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation;
  <sup>machine translation, not official</sup>

  **三**  第三百十三条第九項（雑損失の金額に係る部分に限る。）及び第三百十四条の二の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」とする。
  <sup>suppl-3251-226/art-35-4/par-5/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-3</sup>
  with regard to the application of the provisions of Article 313, paragraph (9) (limited to the portion relating to casualty loss) and Article 314-2, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **四**  第三百十四条の六から第三百十四条の八まで、第三百十四条の九第一項、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定の適用については、第三百十四条の六中「所得割の額」とあるのは「所得割の額及び附則第三十五条の四第四項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」と、同項前段、第三百十四条の八、第三百十四条の九第一項、附則第五条第三項及び附則第五条の四第五項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の四第四項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十五条の四第四項の規定による市町村民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の四第四項の規定による市町村民税の所得割の額の合計額」と、附則第五条第三項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十五条の四第四項に規定する先物取引に係る課税雑所得等の金額の合計額」とする。
  <sup>suppl-3251-226/art-35-4/par-5/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-4</sup>
  with regard to the application of the provisions of Articles 314-6 through 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions, the phrase "amount of the income levy" in Article 314-6 is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-4, paragraph (4) of the Supplementary Provisions", the phrase "amount of timber income" in Article 314-7, paragraph (1) is deemed to be replaced with "amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions", the phrase "amount of the income levy" in the first sentence of that paragraph, Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions and Article 5-4, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-4, paragraph (4) of the Supplementary Provisions", the phrase "amount of the income levy" in the second sentence of Article 314-7, paragraph (1) is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-4, paragraph (4) of the Supplementary Provisions in total", the phrase "amount of the income levy" in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-4, paragraph (4) of the Supplementary Provisions in total", and the phrase "taxable gross income" in each item of Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "taxable gross income and the amount of taxable miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions in total";
  <sup>machine translation, not official</sup>

  **五**  附則第三条の三の規定の適用については、同条第二項第三号及び第五項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の四第四項の規定による市町村民税の所得割の額」と、同条第四項及び第五項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十五条の四第四項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-35-4/par-5/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-5</sup>
  with regard to the application of the provisions of Article 3-3 of the Supplementary Provisions, the phrase "amount of the income levy" in paragraph (2), item (iii) and paragraph (5), item (ii) of that Article is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-4, paragraph (4) of the Supplementary Provisions", the phrase "amount of timber income" in paragraph (4) and paragraph (5), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions", and the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied" in paragraph (5) of that Article is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied and the amount of the income levy of municipal inhabitant tax under Article 35-4, paragraph (4) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **六**  附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第二項第二号及び附則第五条の十二第二項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の四第四項の規定による市町村民税の所得割の額の合計額」と、附則第五条の八第四項及び附則第五条の十二第三項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の四第四項の規定による市町村民税の所得割の額」とする。
  <sup>suppl-3251-226/art-35-4/par-5/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-6</sup>
  with regard to the application of the provisions of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "amount of the income levy" in Article 5-8, paragraph (2), item (ii) and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-4, paragraph (4) of the Supplementary Provisions in total", and the phrase "amount of the income levy" in Article 5-8, paragraph (4) and Article 5-12, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-4, paragraph (4) of the Supplementary Provisions";
  <sup>machine translation, not official</sup>

  **七**  前各号に定めるもののほか、第三百十七条の二の規定による申告に関する特例その他前項の規定の適用がある場合における市町村民税に関する規定の適用に関し必要な事項は、政令で定める。
  <sup>suppl-3251-226/art-35-4/par-5/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-7</sup>
  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 317-2 and other particulars necessary for the application of the provisions concerning municipal inhabitant tax in a case where the provisions of the preceding paragraph apply.
  <sup>machine translation, not official</sup>

**第六項**  前項に定めるもののほか、第四項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-4/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-6</sup>
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (4) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十五条の四の二（先物取引の差金等決済に係る損失の繰越控除） — Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-4-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2</sup>

**第一項**  道府県民税の所得割の納税義務者の前年前三年内の各年に生じた先物取引の差金等決済に係る損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該先物取引の差金等決済に係る損失の金額の生じた年の末日の属する年度の翌年度の道府県民税について先物取引の差金等決済に係る損失の金額の控除に関する事項を記載した第四十五条の二第一項又は第三項の規定による申告書（第四項において準用する同条第四項の規定による申告書を含む。以下この項において同じ。）を提出した場合（市町村長においてやむを得ない事情があると認める場合には、これらの申告書をその提出期限後において道府県民税の納税通知書が送達される時までに提出した場合を含む。）において、その後の年度分の道府県民税について連続してこれらの申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたものを含む。）を提出しているときに限り、前条第一項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する先物取引に係る雑所得等の金額を限度として、当該先物取引に係る雑所得等の金額の計算上控除する。
<sup>suppl-3251-226/art-35-4-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-1</sup>
The amount of loss relating to cash settlement, etc. of futures transactions arising in each year within the three years preceding the previous year of a person liable for the income levy of prefectural inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted, with regard to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that amount of loss relating to cash settlement, etc. of futures transactions arose, a return under Article 45-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions (including a return under Article 45-2, paragraph (4) as applied mutatis mutandis in paragraph (4); the same applies hereinafter in this paragraph) (including, where the mayor of the municipality finds that there are compelling circumstances, a case where those returns have been submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served) and has continuously submitted those returns (including those submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served) for prefectural inhabitant tax for the subsequent fiscal years, notwithstanding the second sentence of paragraph (1) of the preceding Article, as provided for by Cabinet Order, in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (1) of that Article of that person, up to the limit of that amount.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する先物取引の差金等決済に係る損失の金額とは、同項に規定する道府県民税の所得割の納税義務者が、租税特別措置法第四十一条の十四第一項に規定する先物取引の同項に規定する差金等決済をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該差金等決済をした年の末日の属する年度の翌年度の道府県民税に係る前条第一項に規定する先物取引に係る雑所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。
<sup>suppl-3251-226/art-35-4-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-2</sup>
The amount of loss relating to settling a futures contract prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from the person liable for the income levy of prefectural inhabitant tax prescribed in the preceding paragraph having made cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation of futures transactions prescribed in that paragraph, the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (1) of the preceding Article for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person made that cash settlement, etc.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用がある場合における前条第一項の規定の適用については、同項中「計算した金額（」とあるのは、「計算した金額（次条第一項の規定の適用がある場合には、その適用後の金額。」とする。
<sup>suppl-3251-226/art-35-4-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-3</sup>
With regard to the application of the provisions of paragraph (1) of the preceding Article where the provisions of paragraph (1) apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (" in paragraph (1) of that Article is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (where the provisions of paragraph (1) of the following Article apply, the amount after that application;".
<sup>machine translation, not official</sup>

**第四項**  第四十五条の二第四項の規定は、同条第一項ただし書に規定する者（同条第二項の規定により同条第一項の申告書を提出する義務を有する者を除く。）が、当該年度の翌年度以後の年度において第一項の規定の適用を受けようとする場合であつて、当該年度の道府県民税について同条第三項の規定による申告書を提出すべき場合及び同条第四項の規定により同条第一項の申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同条第四項中「純損失又は雑損失の金額」とあるのは「附則第三十五条の四の二第二項に規定する先物取引の差金等決済に係る損失の金額」と、「三月十五日までに同項の」とあるのは「三月十五日までに、総務省令で定めるところにより、同条第一項に規定する先物取引の差金等決済に係る損失の金額の控除に関する事項その他の政令で定める事項を記載した」と、「第三百十七条の二第四項」とあるのは「同条第十項において準用する第三百十七条の二第四項」と読み替えるものとする。
<sup>suppl-3251-226/art-35-4-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-4</sup>
The provisions of Article 45-2, paragraph (4) apply mutatis mutandis where a person prescribed in the proviso to paragraph (1) of that Article (excluding a person who has the obligation under paragraph (2) of that Article to submit the return referred to in paragraph (1) of that Article) wishes to receive the application of the provisions of paragraph (1) in a fiscal year on or after the fiscal year following the fiscal year concerned, and falls under neither a case where the person is to submit a return under paragraph (3) of that Article for the prefectural inhabitant tax of the fiscal year concerned nor a case where the person may submit the return referred to in paragraph (1) of that Article pursuant to paragraph (4) of that Article. In this case, the phrase "amount of net loss or casualty loss" in Article 45-2, paragraph (4) is deemed to be replaced with "amount of loss relating to cash settlement, etc. of futures transactions prescribed in Article 35-4-2, paragraph (2) of the Supplementary Provisions", the phrase "by March 15, the return concerning prefectural inhabitant tax referred to in that paragraph" is deemed to be replaced with "by March 15, a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions prescribed in paragraph (1) of that Article and other matters specified by Cabinet Order", and the phrase "Article 317-2, paragraph (4)" is deemed to be replaced with "Article 317-2, paragraph (4) as applied mutatis mutandis in Article 35-4-2, paragraph (10) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第五項**  第一項の規定の適用がある場合における第四十五条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の十五第五項において準用する所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第四項まで又は附則第三十五条の四の二第四項において準用する前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第四項まで又は附則第三十五条の四の二第四項において準用する前条第四項」とする。
<sup>suppl-3251-226/art-35-4-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-5</sup>
With regard to the application of the provisions of Article 45-3 where the provisions of paragraph (1) apply, the phrase "a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 41-15, paragraph (5) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of the preceding Article or paragraph (4) of the preceding Article as applied mutatis mutandis in Article 35-4-2, paragraph (4) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 45-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (4) of that Article or paragraph (4) of that Article as applied mutatis mutandis in Article 35-4-2, paragraph (4) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第六項**  前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-4-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-6</sup>
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第七項**  市町村民税の所得割の納税義務者の前年前三年内の各年に生じた先物取引の差金等決済に係る損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該先物取引の差金等決済に係る損失の金額の生じた年の末日の属する年度の翌年度の市町村民税について先物取引の差金等決済に係る損失の金額の控除に関する事項を記載した第三百十七条の二第一項又は第三項の規定による申告書（第十項において準用する同条第四項の規定による申告書を含む。以下この項において同じ。）を提出した場合（市町村長においてやむを得ない事情があると認める場合には、これらの申告書をその提出期限後において市町村民税の納税通知書が送達される時までに提出した場合を含む。）において、その後の年度分の市町村民税について連続してこれらの申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたものを含む。）を提出しているときに限り、前条第四項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する先物取引に係る雑所得等の金額を限度として、当該先物取引に係る雑所得等の金額の計算上控除する。
<sup>suppl-3251-226/art-35-4-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-7</sup>
The amount of loss relating to cash settlement, etc. of futures transactions arising in each year within the three years preceding the previous year of a person liable for the income levy of municipal inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted, with regard to municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that amount of loss relating to cash settlement, etc. of futures transactions arose, a return under Article 317-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions (including a return under Article 317-2, paragraph (4) as applied mutatis mutandis in paragraph (10); the same applies hereinafter in this paragraph) (including, where the mayor of the municipality finds that there are compelling circumstances, a case where those returns have been submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served) and has continuously submitted those returns (including those submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served) for municipal inhabitant tax for the subsequent fiscal years, notwithstanding the second sentence of paragraph (4) of the preceding Article, as provided for by Cabinet Order, in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (4) of that Article of that person, up to the limit of that amount.
<sup>machine translation, not official</sup>

**第八項**  前項に規定する先物取引の差金等決済に係る損失の金額とは、同項に規定する市町村民税の所得割の納税義務者が、租税特別措置法第四十一条の十四第一項に規定する先物取引の同項に規定する差金等決済をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該差金等決済をした年の末日の属する年度の翌年度の市町村民税に係る前条第四項に規定する先物取引に係る雑所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。
<sup>suppl-3251-226/art-35-4-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-8</sup>
The amount of loss relating to settling a futures contract prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from the person liable for the income levy of municipal inhabitant tax prescribed in the preceding paragraph having made cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation of futures transactions prescribed in that paragraph, the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (4) of the preceding Article for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person made that cash settlement, etc.
<sup>machine translation, not official</sup>

**第九項**  第七項の規定の適用がある場合における前条第四項の規定の適用については、同項中「計算した金額（」とあるのは、「計算した金額（次条第七項の規定の適用がある場合には、その適用後の金額。」とする。
<sup>suppl-3251-226/art-35-4-2/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-9</sup>
With regard to the application of the provisions of paragraph (4) of the preceding Article where the provisions of paragraph (7) apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (" in that paragraph is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (where the provisions of paragraph (7) of the following Article apply, the amount after that application;".
<sup>machine translation, not official</sup>

**第十項**  第三百十七条の二第四項の規定は、同条第一項ただし書に規定する者（同条第二項の規定により同条第一項の申告書を提出する義務を有する者を除く。）が、当該年度の翌年度以後の年度において第七項の規定の適用を受けようとする場合であつて、当該年度の市町村民税について同条第三項の規定による申告書を提出すべき場合及び同条第四項の規定により同条第一項の申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同条第四項中「純損失又は雑損失の金額」とあるのは「附則第三十五条の四の二第八項に規定する先物取引の差金等決済に係る損失の金額」と、「三月十五日までに同項の」とあるのは「三月十五日までに、総務省令で定めるところにより、同条第七項に規定する先物取引の差金等決済に係る損失の金額の控除に関する事項その他の政令で定める事項を記載した」と読み替えるものとする。
<sup>suppl-3251-226/art-35-4-2/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-10</sup>
The provisions of Article 317-2, paragraph (4) apply mutatis mutandis where a person prescribed in the proviso to paragraph (1) of that Article (excluding a person who has the obligation under paragraph (2) of that Article to submit the return referred to in paragraph (1) of that Article) wishes to receive the application of the provisions of paragraph (7) in a fiscal year on or after the fiscal year following the fiscal year concerned, and falls under neither a case where the person is to submit a return under paragraph (3) of that Article for the municipal inhabitant tax of the fiscal year concerned nor a case where the person may submit the return referred to in paragraph (1) of that Article pursuant to paragraph (4) of that Article. In this case, the phrase "amount of net loss or casualty loss" in paragraph (4) of that Article is deemed to be replaced with "amount of loss relating to cash settlement, etc. of futures transactions prescribed in Article 35-4-2, paragraph (8) of the Supplementary Provisions", and the phrase "the return referred to in that paragraph by March 15" is deemed to be replaced with "a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions prescribed in paragraph (7) of that Article and other matters specified by Cabinet Order, by March 15".
<sup>machine translation, not official</sup>

**第十一項**  第七項の規定の適用がある場合における第三百十七条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の十五第五項において準用する所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第四項まで又は附則第三十五条の四の二第十項において準用する前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第四項まで又は附則第三十五条の四の二第十項において準用する前条第四項」とする。
<sup>suppl-3251-226/art-35-4-2/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-11</sup>
With regard to the application of the provisions of Article 317-3 where the provisions of paragraph (7) apply, the phrase "a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 41-15, paragraph (5) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of the preceding Article or paragraph (4) of the preceding Article as applied mutatis mutandis in Article 35-4-2, paragraph (10) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 317-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (4) of that Article or paragraph (4) of that Article as applied mutatis mutandis in Article 35-4-2, paragraph (10) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第十二項**  第七項から前項までに定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-4-2/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-12</sup>
Beyond what is provided for in paragraphs (7) through the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of those provisions.
<sup>machine translation, not official</sup>

### 第三十五条の五（公的年金等に係る所得に係る国民健康保険税の課税の特例） — Special Provisions on National Health Insurance Tax on Income Relating to Public Pension, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-5</sup>

**第一項**  当分の間、世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が、前年中に所得税法第三十五条第三項に規定する公的年金等に係る所得について同条第四項に規定する公的年金等控除額（年齢六十五歳以上である者に係るものに限る。）の控除を受けた場合における第七百三条の五の規定の適用については、同条第一項中「総所得金額（」とあるのは「総所得金額（所得税法第三十五条第三項に規定する公的年金等に係る所得については、同条第二項第一号の規定によつて計算した金額から十五万円を控除した金額によるものとし、」と、「所得税法」とあるのは「同法」とする。
<sup>suppl-3251-226/art-35-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-5/par-1</sup>
For the time being, with regard to the application of the provisions of Article 703-5 where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has received, in the previous year, with respect to income relating to public pension, etc. prescribed in Article 35, paragraph (3) of the Income Tax Act, the deduction for public pension, etc. prescribed in paragraph (4) of that Article (limited to that relating to a person aged 65 or older), the phrase "the gross income prescribed in Article 314-2, paragraph (1) (" in paragraph (1) of that Article is deemed to be replaced with "the gross income prescribed in Article 314-2, paragraph (1) (with respect to income relating to public pension, etc. prescribed in Article 35, paragraph (3) of the Income Tax Act, the amount is to be the amount obtained by deducting 150,000 yen from the amount calculated pursuant to paragraph (2), item (i) of that Article, and", and the phrase "Income Tax Act" is deemed to be replaced with "that Act".
<sup>machine translation, not official</sup>

### 第三十五条の六（上場株式等に係る配当所得等に係る国民健康保険税の課税の特例） — Special Provisions on National Health Insurance Tax on Dividend Income, etc. on Listed Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-6</sup>

**第一項**  世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額を有する場合における第七百三条の四、第七百三条の五及び第七百六条の二の規定の適用については、第七百三条の四第六項、第七百三条の五第一項及び第七百六条の二第一項中「及び山林所得金額」とあるのは「及び山林所得金額並びに附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額」と、第七百三条の四第六項中「同条第二項」とあるのは「第三百十四条の二第二項」と、同条第七項中「又は山林所得金額」とあるのは「若しくは山林所得金額又は附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額」とする。
<sup>suppl-3251-226/art-35-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-6/par-1</sup>
With regard to the application of the provisions of Articles 703-4, 703-5 and 706-2 where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions, in Article 703-4, paragraph (6) the phrase "the total of the gross income and the amount of timber income after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) (" is deemed to be replaced with "the total of the gross income, the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions (", the phrase "and the amount of timber income" in Article 703-5, paragraph (1) and Article 706-2, paragraph (1) is deemed to be replaced with "and the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions", and the phrase "the gross income or the amount of timber income" in Article 703-4, paragraph (7) is deemed to be replaced with "the gross income, the amount of timber income or the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第三十五条の七（土地の譲渡等に係る事業所得等に係る国民健康保険税の課税の特例） — Special Provisions on National Health Insurance Tax on Business Income, etc. Relating to Transfer, etc. of Land
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-7</sup>

**第一項**  世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が附則第三十三条の三第五項の事業所得又は雑所得を有する場合における第七百三条の四、第七百三条の五及び第七百六条の二の規定の適用については、第七百三条の四第六項、第七百三条の五第一項及び第七百六条の二第一項中「及び山林所得金額」とあるのは「及び山林所得金額並びに附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」と、第七百三条の四第六項中「同条第二項」とあるのは「第三百十四条の二第二項」と、同条第七項中「又は山林所得金額」とあるのは「若しくは山林所得金額又は附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」と、第七百三条の五第一項中「この項中山林所得金額」とあるのは「この項中山林所得金額又は附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」とする。
<sup>suppl-3251-226/art-35-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-7/par-1</sup>
With regard to the application of the provisions of Articles 703-4, 703-5 and 706-2 where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has business income or miscellaneous income under Article 33-3, paragraph (5) of the Supplementary Provisions, in Article 703-4, paragraph (6) the phrase "the total of the gross income and the amount of timber income after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) (" is deemed to be replaced with "the total of the gross income, the amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions (", the phrase "and the amount of timber income" in Article 703-5, paragraph (1) and Article 706-2, paragraph (1) is deemed to be replaced with "and the amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions", the phrase "the gross income or the amount of timber income" in Article 703-4, paragraph (7) is deemed to be replaced with "the gross income, the amount of timber income or the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions", and the phrase "hereinafter in this paragraph to the calculation of the amount of timber income" in Article 703-5, paragraph (1) is deemed to be replaced with "hereinafter in this paragraph to the calculation of the amount of timber income or the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第三十六条（長期譲渡所得等に係る国民健康保険税の課税の特例） — Special Provisions on National Health Insurance Tax on Long-Term Capital Gains, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-36 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-36</sup>

**第一項**  世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が附則第三十四条第四項の譲渡所得を有する場合における第七百三条の四、第七百三条の五及び第七百六条の二の規定の適用については、第七百三条の四第六項中「及び山林所得金額の合計額から同条第二項」とあるのは「及び山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額（租税特別措置法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項、第三十五条の三第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十一条第一項に規定する長期譲渡所得の金額から控除する金額を控除した金額。以下この項及び第七百六条の二第一項において「控除後の長期譲渡所得の金額」という。）の合計額から第三百十四条の二第二項」と、「及び山林所得金額の合計額（」とあるのは「及び山林所得金額並びに控除後の長期譲渡所得の金額の合計額（」と、同条第七項中「又は山林所得金額」とあるのは「若しくは山林所得金額又は附則第三十四条第四項に規定する長期譲渡所得の金額」と、第七百三条の五第一項中「及び山林所得金額」とあるのは「及び山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額」と、第七百六条の二中「及び山林所得金額」とあるのは「及び山林所得金額並びに控除後の長期譲渡所得の金額」とする。
<sup>suppl-3251-226/art-36/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-36/par-1</sup>
With regard to the application of the provisions of Articles 703-4, 703-5 and 706-2 where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has capital gains under Article 34, paragraph (4) of the Supplementary Provisions, in Article 703-4, paragraph (6) the phrase "the total of the gross income and the amount of timber income after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) (" is deemed to be replaced with "the total of the gross income, the amount of timber income and the long-term capital gains after deductions after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions (where Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), Article 35-3, paragraph (1) or Article 36 of the Act on Special Measures Concerning Taxation applies, the amount remaining after deducting the amount to be deducted from the amount of long-term capital gains prescribed in Article 31, paragraph (1) of that Act through the application of those provisions; hereinafter in this paragraph and Article 706-2, paragraph (1) referred to as "long-term capital gains after deductions") (", the phrase "the gross income or the amount of timber income" in paragraph (7) of that Article is deemed to be replaced with "the gross income, the amount of timber income or the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions", the phrase "and the amount of timber income" in Article 703-5, paragraph (1) is deemed to be replaced with "and the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions", and the phrase "the total of the gross income and the amount of timber income" in Article 706-2 is deemed to be replaced with "the total of the gross income, the amount of timber income and the long-term capital gains after deductions".
<sup>machine translation, not official</sup>

**第二項**  世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が附則第三十五条第五項の譲渡所得を有する場合における第七百三条の四、第七百三条の五及び第七百六条の二の規定の適用については、第七百三条の四第六項中「及び山林所得金額の合計額から同条第二項」とあるのは「及び山林所得金額並びに附則第三十五条第五項に規定する短期譲渡所得の金額（租税特別措置法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十二条第一項に規定する短期譲渡所得の金額から控除する金額を控除した金額。以下この項及び第七百六条の二第一項において「控除後の短期譲渡所得の金額」という。）の合計額から第三百十四条の二第二項」と、「及び山林所得金額の合計額（」とあるのは「及び山林所得金額並びに控除後の短期譲渡所得の金額の合計額（」と、同条第七項中「又は山林所得金額」とあるのは「若しくは山林所得金額又は附則第三十五条第五項に規定する短期譲渡所得の金額」と、第七百三条の五第一項中「及び山林所得金額」とあるのは「及び山林所得金額並びに附則第三十五条第五項に規定する短期譲渡所得の金額」と、第七百六条の二中「及び山林所得金額」とあるのは「及び山林所得金額並びに控除後の短期譲渡所得の金額」とする。
<sup>suppl-3251-226/art-36/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-36/par-2</sup>
With regard to the application of the provisions of Articles 703-4, 703-5 and 706-2 where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has capital gains under Article 35, paragraph (5) of the Supplementary Provisions, in Article 703-4, paragraph (6) the phrase "the total of the gross income and the amount of timber income after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) (" is deemed to be replaced with "the total of the gross income, the amount of timber income and the short-term capital gains after deductions after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) and the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions (where Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1) or Article 36 of the Act on Special Measures Concerning Taxation applies, the amount remaining after deducting the amount to be deducted from the amount of short-term capital gains prescribed in Article 32, paragraph (1) of that Act through the application of those provisions; hereinafter in this paragraph and Article 706-2, paragraph (1) referred to as "short-term capital gains after deductions") (", the phrase "the gross income or the amount of timber income" in paragraph (7) of that Article is deemed to be replaced with "the gross income, the amount of timber income or the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions", the phrase "and the amount of timber income" in Article 703-5, paragraph (1) is deemed to be replaced with "and the amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions", and the phrase "the total of the gross income and the amount of timber income" in Article 706-2 is deemed to be replaced with "the total of the gross income, the amount of timber income and the short-term capital gains after deductions".
<sup>machine translation, not official</sup>

### 第三十七条（一般株式等に係る譲渡所得等に係る国民健康保険税の課税の特例） — Special Provisions on National Health Insurance Tax on Capital Gains, etc. on General Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-37 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-37</sup>

**第一項**  世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が附則第三十五条の二第五項の一般株式等に係る譲渡所得等を有する場合における第七百三条の四、第七百三条の五及び第七百六条の二の規定の適用については、第七百三条の四第六項、第七百三条の五第一項及び第七百六条の二第一項中「及び山林所得金額」とあるのは「及び山林所得金額並びに附則第三十五条の二第五項に規定する一般株式等に係る譲渡所得等の金額」と、第七百三条の四第六項中「同条第二項」とあるのは「第三百十四条の二第二項」と、同条第七項中「又は山林所得金額」とあるのは「若しくは山林所得金額又は附則第三十五条の二第五項に規定する一般株式等に係る譲渡所得等の金額」と、第七百三条の五第一項中「この項中山林所得金額」とあるのは「この項中山林所得金額又は附則第三十五条の二第五項に規定する一般株式等に係る譲渡所得等の金額」とする。
<sup>suppl-3251-226/art-37/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-37/par-1</sup>
With regard to the application of Article 703-4, Article 703-5 and Article 706-2 in the case where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has capital gains, etc. on general shares, etc. referred to in Article 35-2, paragraph (5) of the Supplementary Provisions, in Article 703-4, paragraph (6), Article 703-5, paragraph (1) and Article 706-2, paragraph (1), "and the amount of timber income" is deemed to be replaced with "and the amount of timber income and the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions"; in Article 703-4, paragraph (6), "paragraph (2) of that Article" is deemed to be replaced with "Article 314-2, paragraph (2)"; in paragraph (7) of that Article, "or the amount of timber income" is deemed to be replaced with "or the amount of timber income or the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions"; and in Article 703-5, paragraph (1), "in this paragraph to the calculation of the amount of timber income" is deemed to be replaced with "in this paragraph to the calculation of the amount of timber income or the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第三十七条の二（上場株式等に係る譲渡所得等に係る国民健康保険税の課税の特例） — Special Provisions on National Health Insurance Tax Relating to Capital Gains, etc. on Listed Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-37-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-37-2</sup>

**第一項**  世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が附則第三十五条の二の二第五項の上場株式等に係る譲渡所得等を有する場合における第七百三条の四、第七百三条の五及び第七百六条の二の規定の適用については、第七百三条の四第六項、第七百三条の五第一項及び第七百六条の二第一項中「及び山林所得金額」とあるのは「及び山林所得金額並びに附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額」と、第七百三条の四第六項中「同条第二項」とあるのは「第三百十四条の二第二項」と、同条第七項中「又は山林所得金額」とあるのは「若しくは山林所得金額又は附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額」と、第七百三条の五第一項中「この項中山林所得金額」とあるのは「この項中山林所得金額又は附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額」とする。
<sup>suppl-3251-226/art-37-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-37-2/par-1</sup>
With regard to the application of Article 703-4, Article 703-5 and Article 706-2 in the case where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has capital gains, etc. on listed shares, etc. referred to in Article 35-2-2, paragraph (5) of the Supplementary Provisions, in Article 703-4, paragraph (6), Article 703-5, paragraph (1) and Article 706-2, paragraph (1), "and the amount of timber income" is deemed to be replaced with "and the amount of timber income and the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions"; in Article 703-4, paragraph (6), "paragraph (2) of that Article" is deemed to be replaced with "Article 314-2, paragraph (2)"; in paragraph (7) of that Article, "or the amount of timber income" is deemed to be replaced with "or the amount of timber income or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions"; and in Article 703-5, paragraph (1), "in this paragraph to the calculation of the amount of timber income" is deemed to be replaced with "in this paragraph to the calculation of the amount of timber income or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第三十七条の三（先物取引に係る雑所得等に係る国民健康保険税の課税の特例） — Special Provisions on National Health Insurance Tax Relating to Miscellaneous Income, etc. from Futures Transactions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-37-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-37-3</sup>

**第一項**  世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が附則第三十五条の四第四項の事業所得、譲渡所得又は雑所得を有する場合における第七百三条の四、第七百三条の五及び第七百六条の二の規定の適用については、第七百三条の四第六項、第七百三条の五第一項及び第七百六条の二第一項中「及び山林所得金額」とあるのは「及び山林所得金額並びに附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」と、第七百三条の四第六項中「同条第二項」とあるのは「第三百十四条の二第二項」と、同条第七項中「又は山林所得金額」とあるのは「若しくは山林所得金額又は附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」と、第七百三条の五第一項中「この項中山林所得金額」とあるのは「この項中山林所得金額又は附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」とする。
<sup>suppl-3251-226/art-37-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-37-3/par-1</sup>
With regard to the application of Article 703-4, Article 703-5 and Article 706-2 in the case where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has business income, capital gains or miscellaneous income referred to in Article 35-4, paragraph (4) of the Supplementary Provisions, in Article 703-4, paragraph (6), Article 703-5, paragraph (1) and Article 706-2, paragraph (1), "and the amount of timber income" is deemed to be replaced with "and the amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions"; in Article 703-4, paragraph (6), "paragraph (2) of that Article" is deemed to be replaced with "Article 314-2, paragraph (2)"; in paragraph (7) of that Article, "or the amount of timber income" is deemed to be replaced with "or the amount of timber income or the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions"; and in Article 703-5, paragraph (1), "in this paragraph to the calculation of the amount of timber income" is deemed to be replaced with "in this paragraph to the calculation of the amount of timber income or the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第三十八条（病床転換支援金等に係る国民健康保険税の特例） — Special Provisions on National Health Insurance Tax Relating to Bed Conversion Support Payment, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-38 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-38</sup>

**第一項**  高齢者の医療の確保に関する法律附則第二条に規定する政令で定める日までの間、第七百三条の四第一項から第三項まで及び第十二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項第一号	及び同法	、同法
出産関係事務費拠出金	出産関係事務費拠出金及び同法の規定による病床転換支援金等（以下この条において「病床転換支援金等」という。）
第二項第一号	、介護納付金及び	及び病床転換支援金等、介護納付金並びに
第二項第二号	の納付に要する費用に	及び病床転換支援金等の納付に要する費用に
第三項第一号ロ及び第二号ロ	、介護納付金及び	及び病床転換支援金等、介護納付金並びに
第十二項第一号	後期高齢者支援金等	後期高齢者支援金等及び病床転換支援金等
<sup>suppl-3251-226/art-38/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-38/par-1</sup>
Until the date specified by Cabinet Order prescribed in Article 2 of the Supplementary Provisions of the Act on Assurance of Medical Care for Elderly People, with regard to the application of Article 703-4, paragraphs (1) through (3) and paragraph (12), the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
Paragraph (1), item (i)	, and the contribution for administrative expenses	, the contribution for administrative expenses
contribution for administrative expenses relating to childbirth	contribution for administrative expenses relating to childbirth and the bed conversion support payment, etc. under the provisions of that Act (hereinafter in this Article referred to as "bed conversion support payment, etc.")
Paragraph (2), item (i)	, the long-term care payment and	and the bed conversion support payment, etc., the long-term care payment and
Paragraph (2), item (ii)	payment of the national health insurance business contribution	payment of the national health insurance business contribution and the bed conversion support payment, etc.
Paragraph (3), item (i), (b) and item (ii), (b)	, the long-term care payment and	and the bed conversion support payment, etc., the long-term care payment and
Paragraph (12), item (i)	aid for the old-old, etc.	aid for the old-old, etc. and bed conversion support payment, etc.
<sup>machine translation, not official</sup>

### 第三十九条から第四十条まで  〔削除 / repealed〕
<sup>suppl-3251-226/art-39-to-40 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-39-to-40</sup>

**第一項**  削除
<sup>suppl-3251-226/art-39-to-40/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-39-to-40/par-1</sup>

### 第四十一条（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — Special Provisions on Local Taxes Relating to Corporations That Have Transitioned from Corporations Under Article 34 of the Former Civil Code
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-41 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41</sup>

**第一項**  一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下この条において「整備法」という。）第四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百六条第一項（整備法第百二十一条第一項において読み替えて準用する場合を含む。次項から第五項までにおいて同じ。）の登記をしていないもの（整備法第百三十一条第一項の規定により整備法第四十五条の認可を取り消されたもの（以下この条においてそれぞれ「認可取消社団法人」又は「認可取消財団法人」という。）を除く。）については、公益社団法人又は公益財団法人とみなして、第二十四条第四項、第二十五条第一項第二号及び第二項、第二百九十四条第六項並びに第二百九十六条第一項第二号及び第二項の規定を適用する。
<sup>suppl-3251-226/art-41/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-1</sup>
With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006; hereinafter in this Article referred to as the "Arrangement Act") and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act (including where it applies mutatis mutandis with the necessary reading replacements pursuant to Article 121, paragraph (1) of the Arrangement Act; the same applies from the following paragraph through paragraph (5)) (excluding one whose authorization under Article 45 of the Arrangement Act has been revoked pursuant to the provisions of Article 131, paragraph (1) of the Arrangement Act (hereinafter in this Article referred to respectively as an "incorporated association whose authorization was revoked" or an "incorporated foundation whose authorization was revoked")), the provisions of Article 24, paragraph (4), Article 25, paragraph (1), item (ii) and paragraph (2), Article 294, paragraph (6), and Article 296, paragraph (1), item (ii) and paragraph (2) apply, deeming it to be an incorporated public interest association or incorporated public interest foundation.
<sup>machine translation, not official</sup>

**第二項**  整備法第四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百六条第一項の登記をしていないもの（認可取消社団法人又は認可取消財団法人にあつては、法人税法第二条第九号の二に規定する非営利型法人（第四項及び第七項において「非営利型法人」という。）に該当するものに限る。）については、公益社団法人又は公益財団法人とみなして、第七十二条の二第一項、第七十二条の五第一項第二号、第七十二条の十三第五項（第一号、第三号、第四号及び第六号に係る部分に限る。）、第六項及び第八項（第二号に係る部分に限る。）、第七十二条の二十四の八並びに第七十二条の二十六第一項及び第十一項の規定を適用する。
<sup>suppl-3251-226/art-41/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-2</sup>
With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act (in the case of an incorporated association whose authorization was revoked or an incorporated foundation whose authorization was revoked, limited to one that falls under a non-profit corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act (referred to as a "non-profit corporation" in paragraph (4) and paragraph (7))), the provisions of Article 72-2, paragraph (1), Article 72-5, paragraph (1), item (ii), Article 72-13, paragraph (5) (limited to the portions pertaining to items (i), (iii), (iv) and (vi)), paragraph (6) and paragraph (8) (limited to the portion pertaining to item (ii)), Article 72-24-8, and Article 72-26, paragraph (1) and paragraph (11) apply, deeming it to be an incorporated public interest association or incorporated public interest foundation.
<sup>machine translation, not official</sup>

**第三項**  整備法第四十条第一項の規定により存続する一般社団法人であつて整備法第百六条第一項の登記をしていないものについては公益社団法人とみなし、整備法第四十条第一項の規定により存続する一般財団法人であつて整備法第百六条第一項の登記をしていないものについては公益財団法人とみなして、第七十三条の四第一項第三号、第三号の二及び第七号、第三百四十八条第二項第九号、第九号の二、第十二号及び第二十六号並びに第七項並びに附則第十五条第十五項の規定を適用する。
<sup>suppl-3251-226/art-41/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-3</sup>
With regard to a general incorporated association that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act, it is deemed to be an incorporated public interest association, and with regard to a general incorporated foundation that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act, it is deemed to be an incorporated public interest foundation, and the provisions of Article 73-4, paragraph (1), items (iii), (iii)-2 and (vii), Article 348, paragraph (2), items (ix), (ix)-2, (xii) and (xxvi) and paragraph (7), and Article 15, paragraph (15) of the Supplementary Provisions apply.
<sup>machine translation, not official</sup>

**第四項**  整備法第四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百六条第一項の登記をしていないもの（認可取消社団法人又は認可取消財団法人にあつては、非営利型法人に該当するものに限る。）については、法人税法第二条第六号の公益法人等とみなして、第二十四条第五項、第五十二条第一項及び第二項（第三号に係る部分に限る。）、第五十三条第三十一項、第二百九十四条第七項、第三百十二条第一項及び第三項（第三号に係る部分に限る。）、第三百二十一条の八第三十一項並びに第七百一条の三十四第二項の規定を適用する。
<sup>suppl-3251-226/art-41/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-4</sup>
With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act (in the case of an incorporated association whose authorization was revoked or an incorporated foundation whose authorization was revoked, limited to one that falls under a non-profit corporation), the provisions of Article 24, paragraph (5), Article 52, paragraph (1) and paragraph (2) (limited to the portion pertaining to item (iii)), Article 53, paragraph (31), Article 294, paragraph (7), Article 312, paragraph (1) and paragraph (3) (limited to the portion pertaining to item (iii)), Article 321-8, paragraph (31), and Article 701-34, paragraph (2) apply, deeming it to be a public-interest corporation, etc. under Article 2, item (vi) of the Corporation Tax Act.
<sup>machine translation, not official</sup>

**第五項**  整備法第四十一条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百六条第一項の登記をしていないもの又は認可取消社団法人若しくは認可取消財団法人については、一般社団法人又は一般財団法人とみなして、第五十二条第一項、第七十二条の二第一項及び第三百十二条第一項の規定を適用する。
<sup>suppl-3251-226/art-41/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-5</sup>
With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of Article 41, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act, or an incorporated association whose authorization was revoked or an incorporated foundation whose authorization was revoked, the provisions of Article 52, paragraph (1), Article 72-2, paragraph (1) and Article 312, paragraph (1) apply, deeming it to be a general incorporated association or general incorporated foundation.
<sup>machine translation, not official</sup>

**第六項**  整備法第二条第一項に規定する旧有限責任中間法人で整備法第三条第一項本文の規定の適用を受けるもの及び整備法第二十五条第二項に規定する特例無限責任中間法人については、一般社団法人とみなして、第五十二条第一項、第七十二条の二第一項、第七十二条の五第一項及び第三項並びに第三百十二条第一項の規定を適用する。
<sup>suppl-3251-226/art-41/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-6</sup>
With regard to a former limited-liability intermediate corporation prescribed in Article 2, paragraph (1) of the Arrangement Act that is subject to the application of the main clause of Article 3, paragraph (1) of the Arrangement Act, and a special unlimited-liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act, the provisions of Article 52, paragraph (1), Article 72-2, paragraph (1), Article 72-5, paragraph (1) and paragraph (3), and Article 312, paragraph (1) apply, deeming it to be a general incorporated association.
<sup>machine translation, not official</sup>

**第七項**  道府県は、特定移行一般社団法人等（整備法第四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百二十一条第一項において読み替えて準用する整備法第百六条第一項の登記をしたもののうち、非営利型法人に該当することその他政令で定める要件に該当するものをいう。以下この項及び次項において同じ。）が次に掲げる不動産を取得した場合には、第七十三条の二第一項の規定にかかわらず、当該不動産の取得に対しては、不動産取得税を課することができない。
<sup>suppl-3251-226/art-41/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-7</sup>
Where a specified transitioned general incorporated association, etc. (meaning, among general incorporated associations or general incorporated foundations that continue to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that have made the registration under Article 106, paragraph (1) of the Arrangement Act as applied mutatis mutandis with the necessary reading replacements pursuant to Article 121, paragraph (1) of the Arrangement Act, those that fall under a non-profit corporation and satisfy the other requirements specified by Cabinet Order; the same applies hereinafter in this paragraph and the following paragraph) acquires the following real property, a prefecture may not, notwithstanding the provisions of Article 73-2, paragraph (1), impose real property acquisition tax on the acquisition of that real property:
<sup>machine translation, not official</sup>

  **一**  当該特定移行一般社団法人等が平成二十年十二月一日前から設置している幼稚園において当該特定移行一般社団法人等が直接保育の用に供する不動産
  <sup>suppl-3251-226/art-41/par-7/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-7/item-1</sup>
  real property that the specified transitioned general incorporated association, etc. directly uses for childcare at a kindergarten that the specified transitioned general incorporated association, etc. has established before December 1, 2008;
  <sup>machine translation, not official</sup>

  **二**  当該特定移行一般社団法人等が平成二十年十二月一日前から設置している図書館において当該特定移行一般社団法人等が直接その用に供する不動産
  <sup>suppl-3251-226/art-41/par-7/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-7/item-2</sup>
  real property that the specified transitioned general incorporated association, etc. directly uses for that purpose at a library that the specified transitioned general incorporated association, etc. has established before December 1, 2008;
  <sup>machine translation, not official</sup>

  **三**  当該特定移行一般社団法人等が平成二十年十二月一日前から設置している博物館法第二条第一項の博物館において当該特定移行一般社団法人等が直接その用に供する不動産
  <sup>suppl-3251-226/art-41/par-7/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-7/item-3</sup>
  real property that the specified transitioned general incorporated association, etc. directly uses for that purpose at a museum under Article 2, paragraph (1) of the Museum Act that the specified transitioned general incorporated association, etc. has established before December 1, 2008.
  <sup>machine translation, not official</sup>

**第八項**  市町村は、特定移行一般社団法人等に係る次に掲げる固定資産に対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。ただし、固定資産を有料で借り受けた者がこれを次に掲げる固定資産として使用する場合においては、当該固定資産の所有者に課することができる。
<sup>suppl-3251-226/art-41/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-8</sup>
A municipality may not, notwithstanding the provisions of Article 342 or Article 702, paragraph (1), impose fixed assets tax or city planning tax on the following fixed assets pertaining to a specified transitioned general incorporated association, etc.; provided, however, that where a person who has borrowed fixed assets for a fee uses them as the following fixed assets, the tax may be imposed on the owner of those fixed assets:
<sup>machine translation, not official</sup>

  **一**  特定移行一般社団法人等が平成二十年十二月一日前から設置している幼稚園において当該特定移行一般社団法人等が直接保育の用に供する固定資産
  <sup>suppl-3251-226/art-41/par-8/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-8/item-1</sup>
  fixed assets that the specified transitioned general incorporated association, etc. directly uses for childcare at a kindergarten that the specified transitioned general incorporated association, etc. has established before December 1, 2008;
  <sup>machine translation, not official</sup>

  **二**  特定移行一般社団法人等が平成二十年十二月一日前から設置している図書館において当該特定移行一般社団法人等が直接その用に供する固定資産
  <sup>suppl-3251-226/art-41/par-8/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-8/item-2</sup>
  fixed assets that the specified transitioned general incorporated association, etc. directly uses for that purpose at a library that the specified transitioned general incorporated association, etc. has established before December 1, 2008;
  <sup>machine translation, not official</sup>

  **三**  特定移行一般社団法人等が平成二十年十二月一日前から設置している博物館法第二条第一項の博物館において当該特定移行一般社団法人等が直接その用に供する固定資産
  <sup>suppl-3251-226/art-41/par-8/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-8/item-3</sup>
  fixed assets that the specified transitioned general incorporated association, etc. directly uses for that purpose at a museum under Article 2, paragraph (1) of the Museum Act that the specified transitioned general incorporated association, etc. has established before December 1, 2008.
  <sup>machine translation, not official</sup>

**第九項**  前項の規定の適用を受ける土地又は家屋に係る第四百十五条第一項の規定の適用については、同項中「第三百四十八条」とあるのは「第三百四十八条又は附則第四十一条第八項」と、「同条の規定」とあるのは「これらの規定」とする。
<sup>suppl-3251-226/art-41/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-9</sup>
With regard to the application of Article 415, paragraph (1) to land or houses subject to the application of the provisions of the preceding paragraph, in Article 415, paragraph (1), "Article 348" is deemed to be replaced with "Article 348 or Article 41, paragraph (8) of the Supplementary Provisions", and "to which that Article applies" is deemed to be replaced with "to which those provisions apply".
<sup>machine translation, not official</sup>

### 第四十二条（東日本大震災に係る雑損控除額等の特例） — Special Provisions on Casualty Loss Deduction Amounts, etc. Relating to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-42 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42</sup>

**第一項**  道府県は、所得割の納税義務者の選択により、東日本大震災（平成二十三年三月十一日に発生した東北地方太平洋沖地震及びこれに伴う原子力発電所の事故による災害をいう。以下同じ。）により第三十四条第一項第一号に規定する資産について受けた損失の金額（東日本大震災に関連するやむを得ない支出で政令で定めるもの（以下この項において「災害関連支出」という。）の金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。以下この項及び次条第一項において「特例損失金額」という。）がある場合には、特例損失金額（災害関連支出がある場合には、次項に規定する申告書の提出の日の前日までに支出したものに限る。以下この項において「損失対象金額」という。）について、平成二十二年において生じた同号に規定する損失の金額として、第三十二条第九項及び第三十四条第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該損失対象金額は、その者の平成二十四年度以後の年度分で当該損失対象金額が生じた年の末日の属する年度の翌年度分の個人の道府県民税に関する規定の適用については、当該損失対象金額が生じた年において生じなかつたものとみなす。
<sup>suppl-3251-226/art-42/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-1</sup>
A prefecture may, at the election of a person liable for the income levy, in the case where there is an amount of loss suffered due to the Great East Japan Earthquake (meaning the disaster caused by the Tohoku Region Pacific Coast Earthquake that occurred on March 11, 2011 and the accompanying nuclear power plant accident; the same applies hereinafter) with respect to the assets prescribed in Article 34, paragraph (1), item (i) (including the amount of unavoidable expenditure related to the Great East Japan Earthquake that is specified by Cabinet Order (hereinafter in this paragraph referred to as "disaster-related expenditure") and excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments; hereinafter in this paragraph and paragraph (1) of the following Article referred to as the "special loss amount"), apply the provisions of Article 32, paragraph (9) and Article 34, paragraph (1) to the special loss amount (in the case where there is disaster-related expenditure, limited to what was spent by the day before the day of submission of the return prescribed in the following paragraph; hereinafter in this paragraph referred to as the "loss amount eligible for the special rule") as the amount of the loss prescribed in that item that arose in 2010. In this case, the loss amount eligible for the special rule pertaining to the amount deducted under those provisions is deemed not to have arisen in the year in which it arose, for the purposes of the application of the provisions concerning individual prefectural inhabitant tax for fiscal year 2012 and thereafter, being the fiscal year following the fiscal year that includes the last day of the year in which that loss amount eligible for the special rule arose.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、平成二十三年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。
<sup>suppl-3251-226/art-42/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-2</sup>
The provisions of the preceding paragraph apply only in the case where the return under Article 45-2, paragraph (1) or (3) for fiscal year 2011 (including a return submitted after the deadline for filing but by the time the tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in these returns).
<sup>machine translation, not official</sup>

**第三項**  道府県民税の所得割の納税義務者又は第三十四条第一項第一号に規定する親族の有する同号に規定する資産が東日本大震災により損壊し、又はその価値が減少した場合その他東日本大震災により当該資産を使用することが困難となつた場合において、東日本大震災に関連する次に掲げる支出その他これらに類する支出（以下この項において「震災関連原状回復支出」という。）について東日本大震災からの復興のための事業の状況その他のやむを得ない事情によりその災害のやんだ日の翌日から三年を経過した日の前日までにすることができなかつた道府県民税の所得割の納税義務者が、当該事情がやんだ日の翌日から三年を経過した日の前日までに震災関連原状回復支出をしたときは、当該震災関連原状回復支出をした場合は同号に規定する政令で定めるやむを得ない支出をした場合と、当該震災関連原状回復支出をした金額は同号に規定する支出をした金額と、当該震災関連原状回復支出をした金額（保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）は同号イに規定する災害関連支出の金額とそれぞれみなして、同条第一項（第一号に係る部分に限る。）の規定を適用する。
<sup>suppl-3251-226/art-42/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-3</sup>
Where an asset prescribed in Article 34, paragraph (1), item (i) that is held by a person liable for the income levy of prefectural inhabitant tax or by a relative prescribed in that item has been damaged or has declined in value due to the Great East Japan Earthquake, or where it has otherwise become difficult to use that asset due to the Great East Japan Earthquake, and a person liable for the income levy of prefectural inhabitant tax who, due to the state of projects for reconstruction from the Great East Japan Earthquake or other unavoidable circumstances, has been unable to make the following expenditure related to the Great East Japan Earthquake or other similar expenditure (hereinafter in this paragraph referred to as "earthquake-related restoration expenditure") by the day before the day on which three years have elapsed from the day following the day the disaster ended, makes earthquake-related restoration expenditure by the day before the day on which three years have elapsed from the day following the day those circumstances ceased, the provisions of Article 34, paragraph (1) (limited to the portion pertaining to item (i)) apply, deeming the making of that earthquake-related restoration expenditure to be the making of the unavoidable expenditure specified by Cabinet Order prescribed in that item, the amount of that earthquake-related restoration expenditure to be the amount of the expenditure prescribed in that item, and the amount of that earthquake-related restoration expenditure (excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments) to be the amount of disaster-related expenses prescribed in (a) of that item, respectively:
<sup>machine translation, not official</sup>

  **一**  災害により生じた土砂その他の障害物を除去するための支出
  <sup>suppl-3251-226/art-42/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-3/item-1</sup>
  expenditure for removing earth, sand and other obstacles caused by a disaster;
  <sup>machine translation, not official</sup>

  **二**  当該資産の原状回復のための支出（当該災害により生じた当該資産に係る損失の金額として政令で定めるところにより計算される金額に相当する部分の支出を除く。）
  <sup>suppl-3251-226/art-42/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-3/item-2</sup>
  expenditure for restoring that asset to its original condition (excluding the portion of the expenditure that corresponds to the amount calculated, as provided by Cabinet Order, as the amount of loss pertaining to that asset caused by that disaster);
  <sup>machine translation, not official</sup>

  **三**  当該資産の損壊又はその価値の減少を防止するための支出
  <sup>suppl-3251-226/art-42/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-3/item-3</sup>
  expenditure for preventing damage to that asset or a decline in its value.
  <sup>machine translation, not official</sup>

**第四項**  市町村は、所得割の納税義務者の選択により、東日本大震災により第三百十四条の二第一項第一号に規定する資産について受けた損失の金額（東日本大震災に関連するやむを得ない支出で政令で定めるもの（以下この項において「災害関連支出」という。）の金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。以下この項及び次条第二項において「特例損失金額」という。）がある場合には、特例損失金額（災害関連支出がある場合には、次項に規定する申告書の提出の日の前日までに支出したものに限る。以下この項において「損失対象金額」という。）について、平成二十二年において生じた同号に規定する損失の金額として、第三百十三条第九項及び第三百十四条の二第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該損失対象金額は、その者の平成二十四年度以後の年度分で当該損失対象金額が生じた年の末日の属する年度の翌年度分の個人の市町村民税に関する規定の適用については、当該損失対象金額が生じた年において生じなかつたものとみなす。
<sup>suppl-3251-226/art-42/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-4</sup>
A municipality may, at the election of a person liable for the income levy, in the case where there is an amount of loss suffered due to the Great East Japan Earthquake with respect to the assets prescribed in Article 314-2, paragraph (1), item (i) (including the amount of unavoidable expenditure related to the Great East Japan Earthquake that is specified by Cabinet Order (hereinafter in this paragraph referred to as "disaster-related expenditure") and excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments; hereinafter in this paragraph and paragraph (2) of the following Article referred to as the "special loss amount"), apply the provisions of Article 313, paragraph (9) and Article 314-2, paragraph (1) to the special loss amount (in the case where there is disaster-related expenditure, limited to what was spent by the day before the day of submission of the return prescribed in the following paragraph; hereinafter in this paragraph referred to as the "loss amount eligible for the special rule") as the amount of the loss prescribed in that item that arose in 2010. In this case, the loss amount eligible for the special rule pertaining to the amount deducted under those provisions is deemed not to have arisen in the year in which it arose, for the purposes of the application of the provisions concerning individual municipal inhabitant tax for fiscal year 2012 and thereafter, being the fiscal year following the fiscal year that includes the last day of the year in which that loss amount eligible for the special rule arose.
<sup>machine translation, not official</sup>

**第五項**  前項の規定は、平成二十三年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。
<sup>suppl-3251-226/art-42/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-5</sup>
The provisions of the preceding paragraph apply only in the case where the return under Article 317-2, paragraph (1) or (3) for fiscal year 2011 (including a return submitted after the deadline for filing but by the time the tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in these returns).
<sup>machine translation, not official</sup>

**第六項**  市町村民税の所得割の納税義務者又は第三百十四条の二第一項第一号に規定する親族の有する同号に規定する資産が東日本大震災により損壊し、又はその価値が減少した場合その他東日本大震災により当該資産を使用することが困難となつた場合において、東日本大震災に関連する次に掲げる支出その他これらに類する支出（以下この項において「震災関連原状回復支出」という。）について東日本大震災からの復興のための事業の状況その他のやむを得ない事情によりその災害のやんだ日の翌日から三年を経過した日の前日までにすることができなかつた市町村民税の所得割の納税義務者が、当該事情がやんだ日の翌日から三年を経過した日の前日までに震災関連原状回復支出をしたときは、当該震災関連原状回復支出をした場合は同号に規定する政令で定めるやむを得ない支出をした場合と、当該震災関連原状回復支出をした金額は同号に規定する支出をした金額と、当該震災関連原状回復支出をした金額（保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）は同号イに規定する災害関連支出の金額とそれぞれみなして、同条第一項（第一号に係る部分に限る。）の規定を適用する。
<sup>suppl-3251-226/art-42/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-6</sup>
Where an asset prescribed in Article 314-2, paragraph (1), item (i) that is held by a person liable for the income levy of municipal inhabitant tax or by a relative prescribed in that item has been damaged or has declined in value due to the Great East Japan Earthquake, or where it has otherwise become difficult to use that asset due to the Great East Japan Earthquake, and a person liable for the income levy of municipal inhabitant tax who, due to the state of projects for reconstruction from the Great East Japan Earthquake or other unavoidable circumstances, has been unable to make the following expenditure related to the Great East Japan Earthquake or other similar expenditure (hereinafter in this paragraph referred to as "earthquake-related restoration expenditure") by the day before the day on which three years have elapsed from the day following the day the disaster ended, makes earthquake-related restoration expenditure by the day before the day on which three years have elapsed from the day following the day those circumstances ceased, the provisions of Article 314-2, paragraph (1) (limited to the portion pertaining to item (i)) apply, deeming the making of that earthquake-related restoration expenditure to be the making of the unavoidable expenditure specified by Cabinet Order prescribed in that item, the amount of that earthquake-related restoration expenditure to be the amount of the expenditure prescribed in that item, and the amount of that earthquake-related restoration expenditure (excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments) to be the amount of disaster-related expenses prescribed in (a) of that item, respectively:
<sup>machine translation, not official</sup>

  **一**  災害により生じた土砂その他の障害物を除去するための支出
  <sup>suppl-3251-226/art-42/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-6/item-1</sup>
  expenditure for removing earth, sand and other obstacles caused by a disaster;
  <sup>machine translation, not official</sup>

  **二**  当該資産の原状回復のための支出（当該災害により生じた当該資産に係る損失の金額として政令で定めるところにより計算される金額に相当する部分の支出を除く。）
  <sup>suppl-3251-226/art-42/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-6/item-2</sup>
  expenditure for restoring that asset to its original condition (excluding the portion of the expenditure that corresponds to the amount calculated, as provided by Cabinet Order, as the amount of loss pertaining to that asset caused by that disaster);
  <sup>machine translation, not official</sup>

  **三**  当該資産の損壊又はその価値の減少を防止するための支出
  <sup>suppl-3251-226/art-42/par-6/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-6/item-3</sup>
  expenditure for preventing damage to that asset or a decline in its value.
  <sup>machine translation, not official</sup>

### 第四十三条（東日本大震災に係る雑損失の繰越控除の特例） — Special Provisions on Carry-Forward Deduction of Casualty Losses in Relation to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-43 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-43</sup>

**第一項**  所得割の納税義務者が特定雑損失金額（第三十二条第九項に規定する雑損失の金額のうち、特例損失金額に係るものをいう。）を有する場合には、当該特定雑損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の道府県民税に係る第三十二条の規定の適用については、同条第九項中「金額をいい、」とあるのは「金額をいう。）で特定雑損失金額（附則第四十三条第一項に規定する特定雑損失金額をいう。以下この項において同じ。）以外のもの（」と、「又は同条第一項」とあるのは「又は第三十四条第一項」と、「除く。）は」とあるのは「除く。）及び当該納税義務者の前年前五年内において生じた特定雑損失金額（この項又は第三十四条第一項の規定により前年前において控除されたものを除く。）は」とする。
<sup>suppl-3251-226/art-43/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-43/par-1</sup>
Where a person liable for the income levy has a specified casualty loss (meaning, among the casualty loss prescribed in Article 32, paragraph (9), that pertaining to the special loss amount), with regard to the application of Article 32 to individual prefectural inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that specified casualty loss arose, in paragraph (9) of that Article, "the amount in excess of the amount provided respectively in (a), (b) or (c) of that item, and" is deemed to be replaced with "the amount in excess of the amount provided respectively in (a), (b) or (c) of that item,) other than the specified casualty loss (meaning the specified casualty loss prescribed in Article 43, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (", "or paragraph (1) of that Article" is deemed to be replaced with "or Article 34, paragraph (1)", and "excluding those deducted before the previous year pursuant to this paragraph or paragraph (1) of that Article)" is deemed to be replaced with "excluding those deducted before the previous year pursuant to this paragraph or paragraph (1) of that Article) and the specified casualty loss arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph or Article 34, paragraph (1))".
<sup>machine translation, not official</sup>

**第二項**  所得割の納税義務者が特定雑損失金額（第三百十三条第九項に規定する雑損失の金額のうち、特例損失金額に係るものをいう。）を有する場合には、当該特定雑損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る第三百十三条の規定の適用については、同条第九項中「金額をいい、」とあるのは「金額をいう。）で特定雑損失金額（附則第四十三条第二項に規定する特定雑損失金額をいう。以下この項において同じ。）以外のもの（」と、「又は同条第一項」とあるのは「又は第三百十四条の二第一項」と、「除く。）は」とあるのは「除く。）及び当該納税義務者の前年前五年内において生じた特定雑損失金額（この項又は第三百十四条の二第一項の規定により前年前において控除されたものを除く。）は」とする。
<sup>suppl-3251-226/art-43/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-43/par-2</sup>
Where a person liable for the income levy has a specified casualty loss (meaning, among the casualty loss prescribed in Article 313, paragraph (9), that pertaining to the special loss amount), with regard to the application of Article 313 to individual municipal inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that specified casualty loss arose, in paragraph (9) of that Article, "the amount in excess of the amount specified respectively in (a), (b) or (c) of that item, and" is deemed to be replaced with "the amount in excess of the amount specified respectively in (a), (b) or (c) of that item,) other than the specified casualty loss (meaning the specified casualty loss prescribed in Article 43, paragraph (2) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (", "or paragraph (1) of that Article" is deemed to be replaced with "or Article 314-2, paragraph (1)", and "excluding amounts deducted before the previous year under the provisions of this paragraph or paragraph (1) of that Article)" is deemed to be replaced with "excluding amounts deducted before the previous year under the provisions of this paragraph or paragraph (1) of that Article) and the specified casualty loss arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph or Article 314-2, paragraph (1))".
<sup>machine translation, not official</sup>

### 第四十四条（東日本大震災に係る純損失の繰越控除の特例） — Special Provisions on Carry-Forward Deduction of Net Losses in Relation to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-44 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44</sup>

**第一項**  所得割の納税義務者のうち次に掲げる要件のいずれかを満たす者（平成二十三年分の所得税につき青色申告書（所得税法第二条第一項第四十号に規定する青色申告書をいう。第五項において同じ。）を提出している者に限る。）が平成二十三年純損失金額（その者の平成二十三年において生じた第三十二条第八項の純損失の金額をいう。以下この項において同じ。）又は被災純損失金額（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下「震災特例法」という。）第七条第四項第三号に規定する被災純損失金額をいい、同年において生じたものを除く。以下この項において同じ。）を有する場合には、当該平成二十三年純損失金額又は当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の道府県民税に係る第三十二条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で平成二十三年純損失金額（附則第四十四条第一項に規定する平成二十三年純損失金額をいう。以下この項において同じ。）及び被災純損失金額（附則第四十四条第一項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、「を除く。）」とあるのは「を除く。）並びに当該納税義務者の前年前五年間において生じた平成二十三年純損失金額（この項の規定により前年前において控除されたものを除く。）」と、同条第九項中「純損失の金額」とあるのは「純損失の金額で被災純損失金額以外のもの」と、「で政令で定めるもの」とあるのは「で政令で定めるもの及び当該納税義務者の前年前五年内において生じた被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
<sup>suppl-3251-226/art-44/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-1</sup>
Where a person liable for the income levy who satisfies any of the following requirements (limited to a person who has filed a blue return (meaning the blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act; the same applies in paragraph (5)) for income tax for 2011) has a 2011 net loss amount (meaning the amount of net loss referred to in Article 32, paragraph (8) that arose for that person in 2011; the same applies hereinafter in this paragraph) or a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 7, paragraph (4), item (iii) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; hereinafter referred to as the "Earthquake Special Provisions Act"), excluding that arising in 2011; the same applies hereinafter in this paragraph), then, with regard to the application of Article 32 to individual prefectural inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that 2011 net loss amount or that net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss (" is deemed to be replaced with "the amount of net loss other than the 2011 net loss amount (meaning the 2011 net loss amount prescribed in Article 44, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 44, paragraph (1) of the Supplementary Provisions; the same applies in paragraph (9) of that Article) (", and "excluding those deducted before the previous year pursuant to this paragraph)" is deemed to be replaced with "excluding those deducted before the previous year pursuant to this paragraph), and the 2011 net loss amount arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph)"; and in paragraph (9) of that Article, "the amount of net loss" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets" and "and are specified by Cabinet Order" is deemed to be replaced with "and are specified by Cabinet Order and the net loss from disaster damage to business assets arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph)".
<sup>machine translation, not official</sup>

  **一**  事業資産震災損失額（震災特例法第七条第四項第四号に規定する事業資産震災損失額をいう。）の当該納税義務者の有する事業用固定資産（土地及び土地の上に存する権利以外の震災特例法第六条第二項に規定する固定資産等をいう。次号において同じ。）でその者の営む事業所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。
  <sup>suppl-3251-226/art-44/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-1/item-1</sup>
  the ratio of the business asset earthquake loss amount (meaning the business asset earthquake loss amount prescribed in Article 7, paragraph (4), item (iv) of the Earthquake Special Provisions Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets (meaning the fixed assets, etc. prescribed in Article 6, paragraph (2) of the Earthquake Special Provisions Act, other than land and rights on land; the same applies in the following item) held by that person liable for tax that are used for the business carried on by that person liable for tax from which business income is to arise is 1/10 or more;
  <sup>machine translation, not official</sup>

  **二**  不動産等震災損失額（震災特例法第七条第四項第五号に規定する不動産等震災損失額をいう。）の当該納税義務者の有する事業用固定資産でその者の営む不動産所得又は山林所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。
  <sup>suppl-3251-226/art-44/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-1/item-2</sup>
  the ratio of the real property, etc. earthquake loss amount (meaning the real property, etc. earthquake loss amount prescribed in Article 7, paragraph (4), item (v) of the Earthquake Special Provisions Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets held by that person liable for tax that are used for the business carried on by that person liable for tax from which real property income or timber income is to arise is 1/10 or more.
  <sup>machine translation, not official</sup>

**第二項**  所得割の納税義務者のうち前項各号に掲げる要件のいずれかを満たす者（同項の規定の適用を受ける者を除く。）が平成二十三年特定純損失金額（震災特例法第七条第四項第六号に規定する平成二十三年特定純損失金額をいう。以下この項において同じ。）又は被災純損失金額（同条第四項第三号に規定する被災純損失金額をいい、平成二十三年において生じたものを除く。以下この項において同じ。）を有する場合には、当該平成二十三年特定純損失金額又は当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の道府県民税に係る第三十二条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額（附則第四十四条第二項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、同条第九項中「純損失の金額（同項」とあるのは「純損失の金額で平成二十三年特定純損失金額（附則第四十四条第二項に規定する平成二十三年特定純損失金額をいう。以下この項において同じ。）及び被災純損失金額以外のもの（前項」と、「で政令で定めるもの」とあるのは「で政令で定めるもの並びに当該納税義務者の前年前五年内において生じた平成二十三年特定純損失金額（この項の規定により前年前において控除されたものを除く。）及び被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
<sup>suppl-3251-226/art-44/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-2</sup>
Where a person liable for the income levy who satisfies any of the requirements set forth in the items of the preceding paragraph (excluding a person to whom that paragraph applies) has a 2011 specified net loss amount (meaning the 2011 specified net loss amount prescribed in Article 7, paragraph (4), item (vi) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph) or a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in paragraph (4), item (iii) of that Article, excluding that arising in 2011; the same applies hereinafter in this paragraph), then, with regard to the application of Article 32 to individual prefectural inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that 2011 specified net loss amount or that net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss (" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 44, paragraph (2) of the Supplementary Provisions; the same applies in the following paragraph) ("; in paragraph (9) of that Article, "the amount of net loss under that paragraph" is deemed to be replaced with "the amount of net loss other than the 2011 specified net loss amount (meaning the 2011 specified net loss amount prescribed in Article 44, paragraph (2) of the Supplementary Provisions; the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets under the preceding paragraph"; and "and are specified by Cabinet Order" is deemed to be replaced with "and are specified by Cabinet Order, and the 2011 specified net loss amount arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph) and the net loss from disaster damage to business assets (excluding that deducted in a year before the previous year pursuant to this paragraph)".
<sup>machine translation, not official</sup>

**第三項**  所得割の納税義務者（前二項の規定の適用を受ける者を除く。）が被災純損失金額（震災特例法第七条第四項第三号に規定する被災純損失金額をいう。以下この項において同じ。）を有する場合には、当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の道府県民税に係る第三十二条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額（附則第四十四条第三項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、同条第九項中「純損失の金額」とあるのは「純損失の金額で被災純損失金額以外のもの」と、「で政令で定めるもの」とあるのは「で政令で定めるもの及び当該納税義務者の前年前五年内において生じた被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
<sup>suppl-3251-226/art-44/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-3</sup>
Where a person liable for the income levy (excluding a person to whom the preceding two paragraphs apply) has a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 7, paragraph (4), item (iii) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph), then, with regard to the application of Article 32 to individual prefectural inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss (" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 44, paragraph (3) of the Supplementary Provisions; the same applies in the following paragraph) ("; in paragraph (9) of that Article, "the amount of net loss" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets"; and "and are specified by Cabinet Order" is deemed to be replaced with "and are specified by Cabinet Order and the net loss from disaster damage to business assets arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph)".
<sup>machine translation, not official</sup>

**第四項**  その有する事業用資産（震災特例法第七条第七項に規定する事業用資産をいう。以下この項において同じ。）が東日本大震災により損壊し、又はその価値が減少した場合その他東日本大震災により当該事業用資産を業務の用に供することが困難となつた場合において、東日本大震災に関連する次に掲げる費用その他これらに類する費用（以下この項において「震災関連原状回復費用」という。）について東日本大震災からの復興のための事業の状況その他のやむを得ない事情によりその災害のやんだ日の翌日から三年を経過した日の前日までにその支出をすることができなかつた道府県民税の所得割の納税義務者が、当該事情がやんだ日の翌日から三年を経過した日の前日までに震災関連原状回復費用の支出をしたときは、当該支出をした金額は第三十二条第十項に規定する災害に関連するやむを得ない支出で政令で定めるものの金額とみなして、同条第九項の規定を適用する。
<sup>suppl-3251-226/art-44/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-4</sup>
In a case where the business assets (meaning the business assets prescribed in Article 7, paragraph (7) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph) held by a person liable for the income levy of prefectural inhabitant tax have been damaged or declined in value due to the Great East Japan Earthquake, or where it has otherwise become difficult to use those business assets for business due to the Great East Japan Earthquake, when the person liable for tax, who was unable, due to unavoidable circumstances such as the state of projects for reconstruction from the Great East Japan Earthquake, to make expenditure by the day preceding the day on which three years have elapsed from the day following the day on which the disaster ended for the following expenses related to the Great East Japan Earthquake and other expenses similar thereto (hereinafter in this paragraph referred to as "earthquake-related restoration expenses"), has made expenditure for earthquake-related restoration expenses by the day preceding the day on which three years have elapsed from the day following the day on which those circumstances ceased, the amount so expended is deemed to be the amount of unavoidable expenditure related to a disaster specified by Cabinet Order prescribed in Article 32, paragraph (10), and Article 32, paragraph (9) applies.
<sup>machine translation, not official</sup>

  **一**  災害により生じた土砂その他の障害物を除去するための費用
  <sup>suppl-3251-226/art-44/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-4/item-1</sup>
  expenses for removing earth and sand and other obstacles caused by the disaster;
  <sup>machine translation, not official</sup>

  **二**  当該事業用資産の原状回復のための修繕費
  <sup>suppl-3251-226/art-44/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-4/item-2</sup>
  repair expenses for restoring those business assets to their original condition;
  <sup>machine translation, not official</sup>

  **三**  当該事業用資産の損壊又はその価値の減少を防止するための費用
  <sup>suppl-3251-226/art-44/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-4/item-3</sup>
  expenses for preventing damage to those business assets or a decline in their value.
  <sup>machine translation, not official</sup>

**第五項**  所得割の納税義務者のうち次に掲げる要件のいずれかを満たす者（平成二十三年分の所得税につき青色申告書を提出している者に限る。）が平成二十三年純損失金額（その者の平成二十三年において生じた第三百十三条第八項の純損失の金額をいう。以下この項において同じ。）又は被災純損失金額（震災特例法第七条第四項第三号に規定する被災純損失金額をいい、同年において生じたものを除く。以下この項において同じ。）を有する場合には、当該平成二十三年純損失金額又は当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る第三百十三条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で平成二十三年純損失金額（附則第四十四条第五項に規定する平成二十三年純損失金額をいう。以下この項において同じ。）及び被災純損失金額（附則第四十四条第五項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、「を除く。）」とあるのは「を除く。）並びに当該納税義務者の前年前五年間において生じた平成二十三年純損失金額（この項の規定により前年前において控除されたものを除く。）」と、同条第九項中「純損失の金額」とあるのは「純損失の金額で被災純損失金額以外のもの」と、「で政令で定めるもの」とあるのは「で政令で定めるもの及び当該納税義務者の前年前五年内において生じた被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
<sup>suppl-3251-226/art-44/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-5</sup>
Where a person liable for the income levy who satisfies any of the following requirements (limited to a person who has filed a blue return for income tax for 2011) has a 2011 net loss amount (meaning the amount of net loss referred to in Article 313, paragraph (8) that arose for that person in 2011; the same applies hereinafter in this paragraph) or a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 7, paragraph (4), item (iii) of the Earthquake Special Provisions Act, excluding that arising in 2011; the same applies hereinafter in this paragraph), then, with regard to the application of Article 313 to individual municipal inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that 2011 net loss amount or that net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" is deemed to be replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the 2011 net loss amount (meaning the 2011 net loss amount prescribed in Article 44, paragraph (5) of the Supplementary Provisions; the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 44, paragraph (5) of the Supplementary Provisions; the same applies in Article 313, paragraph (9)) (", and "excluding amounts deducted before the previous year under the provisions of this paragraph)" is deemed to be replaced with "excluding amounts deducted before the previous year under the provisions of this paragraph), and the 2011 net loss amount arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph)"; and in paragraph (9) of that Article, "the amount of net loss" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets" and "and are specified by Cabinet Order" is deemed to be replaced with "and are specified by Cabinet Order and the net loss from disaster damage to business assets arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph)".
<sup>machine translation, not official</sup>

  **一**  事業資産震災損失額（震災特例法第七条第四項第四号に規定する事業資産震災損失額をいう。）の当該納税義務者の有する事業用固定資産（土地及び土地の上に存する権利以外の震災特例法第六条第二項に規定する固定資産等をいう。次号において同じ。）でその者の営む事業所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。
  <sup>suppl-3251-226/art-44/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-5/item-1</sup>
  the ratio of the business asset earthquake loss amount (meaning the business asset earthquake loss amount prescribed in Article 7, paragraph (4), item (iv) of the Earthquake Special Provisions Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets (meaning the fixed assets, etc. prescribed in Article 6, paragraph (2) of the Earthquake Special Provisions Act, other than land and rights on land; the same applies in the following item) held by that person liable for tax that are used for the business carried on by that person liable for tax from which business income is to arise is 1/10 or more;
  <sup>machine translation, not official</sup>

  **二**  不動産等震災損失額（震災特例法第七条第四項第五号に規定する不動産等震災損失額をいう。）の当該納税義務者の有する事業用固定資産でその者の営む不動産所得又は山林所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。
  <sup>suppl-3251-226/art-44/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-5/item-2</sup>
  the ratio of the real property, etc. earthquake loss amount (meaning the real property, etc. earthquake loss amount prescribed in Article 7, paragraph (4), item (v) of the Earthquake Special Provisions Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets held by that person liable for tax that are used for the business carried on by that person liable for tax from which real property income or timber income is to arise is 1/10 or more.
  <sup>machine translation, not official</sup>

**第六項**  所得割の納税義務者のうち前項各号に掲げる要件のいずれかを満たす者（同項の規定の適用を受ける者を除く。）が平成二十三年特定純損失金額（震災特例法第七条第四項第六号に規定する平成二十三年特定純損失金額をいう。以下この項において同じ。）又は被災純損失金額（同条第四項第三号に規定する被災純損失金額をいい、平成二十三年において生じたものを除く。以下この項において同じ。）を有する場合には、当該平成二十三年特定純損失金額又は当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る第三百十三条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額（附則第四十四条第六項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、同条第九項中「純損失の金額（同項」とあるのは「純損失の金額で平成二十三年特定純損失金額（附則第四十四条第六項に規定する平成二十三年特定純損失金額をいう。以下この項において同じ。）及び被災純損失金額以外のもの（前項」と、「で政令で定めるもの」とあるのは「で政令で定めるもの並びに当該納税義務者の前年前五年内において生じた平成二十三年特定純損失金額（この項の規定により前年前において控除されたものを除く。）及び被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
<sup>suppl-3251-226/art-44/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-6</sup>
Where a person liable for the income levy who satisfies any of the requirements set forth in the items of the preceding paragraph (excluding a person to whom that paragraph applies) has a 2011 specified net loss amount (meaning the 2011 specified net loss amount prescribed in Article 7, paragraph (4), item (vi) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph) or a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in paragraph (4), item (iii) of that Article, excluding that arising in 2011; the same applies hereinafter in this paragraph), then, with regard to the application of Article 313 to individual municipal inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that 2011 specified net loss amount or that net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" is deemed to be replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 44, paragraph (6) of the Supplementary Provisions; the same applies in paragraph (9) of that Article) ("; in paragraph (9) of that Article, "the amount of net loss under that paragraph" is deemed to be replaced with "the amount of net loss other than the 2011 specified net loss amount (meaning the 2011 specified net loss amount prescribed in Article 44, paragraph (6) of the Supplementary Provisions; the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets under the preceding paragraph"; and "and are specified by Cabinet Order" is deemed to be replaced with "and are specified by Cabinet Order, and the 2011 specified net loss amount arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph) and the net loss from disaster damage to business assets (excluding that deducted in a year before the previous year pursuant to this paragraph)".
<sup>machine translation, not official</sup>

**第七項**  所得割の納税義務者（前二項の規定の適用を受ける者を除く。）が被災純損失金額（震災特例法第七条第四項第三号に規定する被災純損失金額をいう。以下この項において同じ。）を有する場合には、当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る第三百十三条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額（附則第四十四条第七項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、同条第九項中「純損失の金額」とあるのは「純損失の金額で被災純損失金額以外のもの」と、「で政令で定めるもの」とあるのは「で政令で定めるもの及び当該納税義務者の前年前五年内において生じた被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
<sup>suppl-3251-226/art-44/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-7</sup>
Where a person liable for the income levy (excluding a person to whom the preceding two paragraphs apply) has a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 7, paragraph (4), item (iii) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph), then, with regard to the application of Article 313 to individual municipal inhabitant tax for each fiscal year within five fiscal years from the second fiscal year following the fiscal year that includes the last day of the year in which that net loss from disaster damage to business assets arose, in paragraph (8) of that Article, "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" is deemed to be replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 44, paragraph (7) of the Supplementary Provisions; the same applies in the following paragraph) ("; in paragraph (9) of that Article, "the amount of net loss" is deemed to be replaced with "the amount of net loss other than the net loss from disaster damage to business assets"; and "and are specified by Cabinet Order" is deemed to be replaced with "and are specified by Cabinet Order and the net loss from disaster damage to business assets arising within the five years preceding the previous year of that person liable for tax (excluding that deducted in a year before the previous year pursuant to this paragraph)".
<sup>machine translation, not official</sup>

**第八項**  その有する事業用資産（震災特例法第七条第七項に規定する事業用資産をいう。以下この項において同じ。）が東日本大震災により損壊し、又はその価値が減少した場合その他東日本大震災により当該事業用資産を業務の用に供することが困難となつた場合において、東日本大震災に関連する次に掲げる費用その他これらに類する費用（以下この項において「震災関連原状回復費用」という。）について東日本大震災からの復興のための事業の状況その他のやむを得ない事情によりその災害のやんだ日の翌日から三年を経過した日の前日までにその支出をすることができなかつた市町村民税の所得割の納税義務者が、当該事情がやんだ日の翌日から三年を経過した日の前日までに震災関連原状回復費用の支出をしたときは、当該支出をした金額は第三百十三条第十項に規定する災害に関連するやむを得ない支出で政令で定めるものの金額とみなして、同条第九項の規定を適用する。
<sup>suppl-3251-226/art-44/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-8</sup>
In a case where the business assets (meaning the business assets prescribed in Article 7, paragraph (7) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph) held by a person liable for the income levy of municipal inhabitant tax have been damaged or declined in value due to the Great East Japan Earthquake, or where it has otherwise become difficult to use those business assets for business due to the Great East Japan Earthquake, when the person liable for tax, who was unable, due to unavoidable circumstances such as the state of projects for reconstruction from the Great East Japan Earthquake, to make expenditure by the day preceding the day on which three years have elapsed from the day following the day on which the disaster ended for the following expenses related to the Great East Japan Earthquake and other expenses similar thereto (hereinafter in this paragraph referred to as "earthquake-related restoration expenses"), has made expenditure for earthquake-related restoration expenses by the day preceding the day on which three years have elapsed from the day following the day on which those circumstances ceased, the amount so expended is deemed to be the amount of unavoidable expenditure related to a disaster specified by Cabinet Order prescribed in Article 313, paragraph (10), and Article 313, paragraph (9) applies.
<sup>machine translation, not official</sup>

  **一**  災害により生じた土砂その他の障害物を除去するための費用
  <sup>suppl-3251-226/art-44/par-8/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-8/item-1</sup>
  expenses for removing earth and sand and other obstacles caused by the disaster;
  <sup>machine translation, not official</sup>

  **二**  当該事業用資産の原状回復のための修繕費
  <sup>suppl-3251-226/art-44/par-8/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-8/item-2</sup>
  repair expenses for restoring those business assets to their original condition;
  <sup>machine translation, not official</sup>

  **三**  当該事業用資産の損壊又はその価値の減少を防止するための費用
  <sup>suppl-3251-226/art-44/par-8/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-8/item-3</sup>
  expenses for preventing damage to those business assets or a decline in their value.
  <sup>machine translation, not official</sup>

### 第四十四条の二（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — Special Provisions on Extension of the Time Limit for Transfer of Disaster-Stricken Residential Property, etc. in Relation to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-44-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2</sup>

**第一項**  その有する家屋でその居住の用に供していたものが警戒区域設定指示等（震災特例法第十一条の六第三項に規定する警戒区域設定指示等をいう。以下この条において同じ。）が行われた日において当該警戒区域設定指示等の対象区域内に所在し、当該警戒区域設定指示等が行われたことによりその居住の用に供することができなくなつた道府県民税の所得割の納税義務者が、当該居住の用に供することができなくなつた家屋又は当該家屋及び当該家屋の敷地の用に供されている土地等（震災特例法第十一条の六第一項に規定する土地等をいう。以下この条において同じ。）の譲渡（震災特例法第十一条の四第六項に規定する譲渡をいう。以下この条において同じ。）をした場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句として、附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三又は附則第三十五条の規定を適用する。
附則第四条第一項第一号	租税特別措置法第四十一条の五第七項第一号	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第一項の規定により読み替えて適用される租税特別措置法第四十一条の五第七項第一号
同法	租税特別措置法
第三十六条の五	第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。次条第一項第一号において同じ。）
附則第四条の二第一項第一号	租税特別措置法第四十一条の五の二第七項第一号	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により読み替えて適用される租税特別措置法第四十一条の五の二第七項第一号
同法	租税特別措置法
附則第三十四条第一項	第三十五条第一項	第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。）
同法第三十一条第一項	租税特別措置法第三十一条第一項
附則第三十四条の二第三項	第三十五条の三まで、第三十六条の二、第三十六条の五	第三十四条の三まで、第三十五条（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。）、第三十五条の二、第三十五条の三、第三十六条の二若しくは第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。）
附則第三十四条の三第一項	租税特別措置法第三十一条の三第一項	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される租税特別措置法第三十一条の三第一項
附則第三十五条第一項	第三十五条第一項	第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。）
同法第三十二条第一項	租税特別措置法第三十二条第一項
<sup>suppl-3251-226/art-44-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax whose house that the person liable for tax owned and used as a residence was located, on the day on which an alert zone setting instruction, etc. (meaning the alert zone setting instruction, etc. prescribed in Article 11-6, paragraph (3) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) was issued, within the area subject to that alert zone setting instruction, etc., and became unable to be used as a residence due to the issuance of that alert zone setting instruction, etc., has made a transfer (meaning the transfer prescribed in Article 11-4, paragraph (6) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) of that house that became unable to be used as a residence, or of that house together with the land, etc. (meaning the land, etc. prescribed in Article 11-6, paragraph (1) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) used as the site of that house, the words set out in the middle column of the following table in the provisions set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively, in applying the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3 or Article 35 of the Supplementary Provisions.
Article 4, paragraph (1), item (i) of the Supplementary Provisions	Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation	Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011)
that Act	the Act on Special Measures Concerning Taxation
Article 36-5	Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake; the same applies in paragraph (1), item (i) of the following Article)
Article 4-2, paragraph (1), item (i) of the Supplementary Provisions	Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation	Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake
that Act	the Act on Special Measures Concerning Taxation
Article 34, paragraph (1) of the Supplementary Provisions	Article 35, paragraph (1)	Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 31, paragraph (1) of that Act	Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation
Article 34-2, paragraph (3) of the Supplementary Provisions	Articles 34 through 35-3, Article 36-2, Article 36-5	Articles 34 through 34-3, Article 35 (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake), Article 35-2, Article 35-3, Article 36-2 or Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 34-3, paragraph (1) of the Supplementary Provisions	Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation	Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as applied pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake
Article 35, paragraph (1) of the Supplementary Provisions	Article 35, paragraph (1)	Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 32, paragraph (1) of that Act	Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation
<sup>machine translation, not official</sup>

**第二項**  その有していた家屋でその居住の用に供していたものが警戒区域設定指示等が行われた日において当該警戒区域設定指示等の対象区域内に所在し、当該警戒区域設定指示等が行われたことによりその居住の用に供することができなくなつた道府県民税の所得割の納税義務者（以下この項において「被相続人」という。）の相続人（震災特例法第十一条の六第二項に規定する相続人をいう。以下この項及び第七項において同じ。）が、当該居住の用に供することができなくなつた家屋又は当該家屋及び当該家屋の敷地の用に供されている土地等の譲渡をした場合（当該譲渡の時までの期間当該家屋及び当該家屋の敷地の用に供されている土地等を当該相続人の居住の用に供していない場合に限る。同項において同じ。）における当該家屋及び当該家屋の敷地の用に供されている土地等（当該家屋及び当該家屋の敷地の用に供されている土地等のうちにその居住の用に供することができなくなつた時の直前において当該家屋に居住していた者以外の者が所有していた部分があるときは、当該家屋及び当該家屋の敷地の用に供されている土地等のうち当該部分以外の部分に係るものに限る。以下この項において同じ。）の譲渡については、当該相続人は、当該家屋を当該被相続人がその取得をした日として政令で定める日から引き続き所有していたものと、当該直前において当該家屋の敷地の用に供されている土地等を所有していたものとそれぞれみなして、前項の規定により読み替えられた附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三又は附則第三十五条の規定を適用する。
<sup>suppl-3251-226/art-44-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-2</sup>
Where an heir (meaning the heir prescribed in Article 11-6, paragraph (2) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph and paragraph (7)) of a person liable for the income levy of prefectural inhabitant tax (hereinafter in this paragraph referred to as the "decedent") whose house that the person liable for tax owned and used as a residence was located, on the day on which an alert zone setting instruction, etc. was issued, within the area subject to that alert zone setting instruction, etc., and became unable to be used as a residence due to the issuance of that alert zone setting instruction, etc., has made a transfer of that house that became unable to be used as a residence, or of that house together with the land, etc. used as the site of that house (limited to the case where, during the period up to the time of that transfer, that house and the land, etc. used as the site of that house were not used as the residence of that heir; the same applies in paragraph (7)), with regard to the transfer of that house and the land, etc. used as the site of that house (where part of that house and the land, etc. used as the site of that house was owned, immediately before the time it became unable to be used as a residence, by a person other than a person who resided in that house, limited to the portion of that house and the land, etc. used as the site of that house other than that part; the same applies hereinafter in this paragraph), that heir is deemed to have continuously owned that house from the day specified by Cabinet Order as the day on which the decedent acquired it and to have owned, immediately before that time, the land, etc. used as the site of that house, and Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3 or Article 35 of the Supplementary Provisions as replaced pursuant to the preceding paragraph apply.
<sup>machine translation, not official</sup>

**第三項**  その有していた家屋でその居住の用に供していたものが東日本大震災により滅失（震災特例法第十一条の六第四項に規定する滅失をいう。以下この条において同じ。）をしたことによりその居住の用に供することができなくなつた道府県民税の所得割の納税義務者が、当該滅失をした当該家屋の敷地の用に供されていた土地等の譲渡をした場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句として、附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三又は附則第三十五条の規定を適用する。
附則第四条第一項第一号	租税特別措置法第四十一条の五第七項第一号	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五第七項第一号
同法	租税特別措置法
第三十六条の五	第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。次条第一項第一号において同じ。）
附則第四条の二第一項第一号	租税特別措置法第四十一条の五の二第七項第一号	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五の二第七項第一号
同法	租税特別措置法
附則第三十四条第一項	第三十五条第一項	第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）
同法第三十一条第一項	租税特別措置法第三十一条第一項
附則第三十四条の二第三項	第三十五条の三まで、第三十六条の二、第三十六条の五	第三十四条の三まで、第三十五条（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）、第三十五条の二、第三十五条の三、第三十六条の二若しくは第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）
附則第三十四条の三第一項	租税特別措置法第三十一条の三第一項	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される租税特別措置法第三十一条の三第一項
附則第三十五条第一項	第三十五条第一項	第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）
同法第三十二条第一項	租税特別措置法第三十二条第一項
<sup>suppl-3251-226/art-44-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-3</sup>
Where a person liable for the income levy of prefectural inhabitant tax whose house that the person liable for tax owned and used as a residence became unable to be used as a residence because it was destroyed (meaning the destruction prescribed in Article 11-6, paragraph (4) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) due to the Great East Japan Earthquake has made a transfer of the land, etc. that had been used as the site of that destroyed house, the words set out in the middle column of the following table in the provisions set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively, in applying the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3 or Article 35 of the Supplementary Provisions.
Article 4, paragraph (1), item (i) of the Supplementary Provisions	Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation	Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011)
that Act	the Act on Special Measures Concerning Taxation
Article 36-5	Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake; the same applies in paragraph (1), item (i) of the following Article)
Article 4-2, paragraph (1), item (i) of the Supplementary Provisions	Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation	Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake
that Act	the Act on Special Measures Concerning Taxation
Article 34, paragraph (1) of the Supplementary Provisions	Article 35, paragraph (1)	Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 31, paragraph (1) of that Act	Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation
Article 34-2, paragraph (3) of the Supplementary Provisions	Articles 34 through 35-3, Article 36-2, Article 36-5	Articles 34 through 34-3, Article 35 (including where it applies pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake), Article 35-2, Article 35-3, Article 36-2 or Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 34-3, paragraph (1) of the Supplementary Provisions	Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation	Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake
Article 35, paragraph (1) of the Supplementary Provisions	Article 35, paragraph (1)	Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 32, paragraph (1) of that Act	Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation
<sup>machine translation, not official</sup>

**第四項**  その有していた家屋でその居住の用に供していたものが東日本大震災により滅失をしたことによりその居住の用に供することができなくなつた道府県民税の所得割の納税義務者（以下この項において「被相続人」という。）の相続人（震災特例法第十一条の六第五項に規定する相続人をいう。以下この項及び第九項において同じ。）が、当該滅失をした旧家屋（同条第五項に規定する旧家屋をいう。以下この項及び第九項において同じ。）の敷地の用に供されていた土地等の譲渡をした場合（当該譲渡の時までの期間当該土地等を当該相続人の居住の用に供する家屋の敷地の用に供していない場合に限る。同項において同じ。）における当該土地等（当該土地等のうちにその居住の用に供することができなくなつた時の直前において旧家屋に居住していた者以外の者が所有していた部分があるときは、当該土地等のうち当該部分以外の部分に係るものに限る。以下この項において同じ。）の譲渡については、当該相続人は、当該旧家屋を当該被相続人がその取得をした日として政令で定める日から引き続き所有していたものと、当該直前において当該旧家屋の敷地の用に供されていた土地等を所有していたものとそれぞれみなして、前項の規定により読み替えられた附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三又は附則第三十五条の規定を適用する。
<sup>suppl-3251-226/art-44-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-4</sup>
Where an heir (meaning the heir prescribed in Article 11-6, paragraph (5) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph and paragraph (9)) of a person liable for the income levy of prefectural inhabitant tax (hereinafter in this paragraph referred to as the "decedent") whose house that the person liable for tax owned and used as a residence became unable to be used as a residence because it was destroyed due to the Great East Japan Earthquake has made a transfer of the land, etc. that had been used as the site of that destroyed former house (meaning the former house prescribed in paragraph (5) of that Article; the same applies hereinafter in this paragraph and paragraph (9)) (limited to the case where, during the period up to the time of that transfer, that land, etc. was not used as the site of a house used as the residence of that heir; the same applies in paragraph (9)), with regard to the transfer of that land, etc. (where part of that land, etc. was owned, immediately before the time it became unable to be used as a residence, by a person other than a person who resided in the former house, limited to the portion of that land, etc. other than that part; the same applies hereinafter in this paragraph), that heir is deemed to have continuously owned that former house from the day specified by Cabinet Order as the day on which the decedent acquired it and to have owned, immediately before that time, the land, etc. that had been used as the site of that former house, and Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3 or Article 35 of the Supplementary Provisions as replaced pursuant to the preceding paragraph apply.
<sup>machine translation, not official</sup>

**第五項**  前各項の規定は、これらの規定の適用を受けようとする年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に、これらの規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-44-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-5</sup>
The provisions of the preceding paragraphs apply only where a statement to the effect that the person seeks to be subject to those provisions is made in the return under Article 45-2, paragraph (1) or (3) for the fiscal year for which the person seeks to be subject to the application of those provisions (including a return submitted after its deadline for filing but by the time the tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) (including the case where the mayor of the municipality finds that there is an unavoidable reason for that statement not being made in those returns).
<sup>machine translation, not official</sup>

**第六項**  その有する家屋でその居住の用に供していたものが警戒区域設定指示等が行われた日において当該警戒区域設定指示等の対象区域内に所在し、当該警戒区域設定指示等が行われたことによりその居住の用に供することができなくなつた市町村民税の所得割の納税義務者が、当該居住の用に供することができなくなつた家屋又は当該家屋及び当該家屋の敷地の用に供されている土地等の譲渡をした場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句として、附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三、附則第三十五条又は附則第三十六条の規定を適用する。
附則第四条第一項第一号	租税特別措置法第四十一条の五第七項第一号	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第一項の規定により読み替えて適用される租税特別措置法第四十一条の五第七項第一号
同法	租税特別措置法
第三十六条の五	第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。次条第一項第一号において同じ。）
附則第四条の二第一項第一号	租税特別措置法第四十一条の五の二第七項第一号	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により読み替えて適用される租税特別措置法第四十一条の五の二第七項第一号
同法	租税特別措置法
附則第三十四条第四項	第三十五条第一項	第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。）
同法第三十一条第一項	租税特別措置法第三十一条第一項
附則第三十四条の二第七項	第三十五条の三まで、第三十六条の二、第三十六条の五	第三十四条の三まで、第三十五条（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。）、第三十五条の二、第三十五条の三、第三十六条の二若しくは第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。）
附則第三十四条の三第三項	租税特別措置法第三十一条の三第一項	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される租税特別措置法第三十一条の三第一項
附則第三十五条第五項	第三十五条第一項	第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。）
同法第三十二条第一項	租税特別措置法第三十二条第一項
附則第三十六条	第三十五条第一項	第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。）
同法	租税特別措置法
<sup>suppl-3251-226/art-44-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-6</sup>
Where a person liable for the income levy of municipal inhabitant tax whose house that the person liable for tax owned and used as a residence was located, on the day on which an alert zone setting instruction, etc. was issued, within the area subject to that alert zone setting instruction, etc., and became unable to be used as a residence due to the issuance of that alert zone setting instruction, etc., has made a transfer of that house that became unable to be used as a residence, or of that house together with the land, etc. used as the site of that house, the words set out in the middle column of the following table in the provisions set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively, in applying the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3, Article 35 or Article 36 of the Supplementary Provisions.
Article 4, paragraph (1), item (i) of the Supplementary Provisions	Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation	Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011)
that Act	the Act on Special Measures Concerning Taxation
Article 36-5	Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake; the same applies in paragraph (1), item (i) of the following Article)
Article 4-2, paragraph (1), item (i) of the Supplementary Provisions	Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation	Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake
that Act	the Act on Special Measures Concerning Taxation
Article 34, paragraph (4) of the Supplementary Provisions	Article 35, paragraph (1)	Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 31, paragraph (1) of that Act	Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation
Article 34-2, paragraph (7) of the Supplementary Provisions	Articles 34 through 35-3, Article 36-2, Article 36-5	Articles 34 through 34-3, Article 35 (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake), Article 35-2, Article 35-3, Article 36-2 or Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 34-3, paragraph (3) of the Supplementary Provisions	Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation	Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as applied pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake
Article 35, paragraph (5) of the Supplementary Provisions	Article 35, paragraph (1)	Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 32, paragraph (1) of that Act	Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation
Article 36 of the Supplementary Provisions	Article 35, paragraph (1)	Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
that Act	the Act on Special Measures Concerning Taxation
<sup>machine translation, not official</sup>

**第七項**  その有していた家屋でその居住の用に供していたものが警戒区域設定指示等が行われた日において当該警戒区域設定指示等の対象区域内に所在し、当該警戒区域設定指示等が行われたことによりその居住の用に供することができなくなつた市町村民税の所得割の納税義務者（以下この項において「被相続人」という。）の相続人が、当該居住の用に供することができなくなつた家屋又は当該家屋及び当該家屋の敷地の用に供されている土地等の譲渡をした場合における当該家屋及び当該家屋の敷地の用に供されている土地等（当該家屋及び当該家屋の敷地の用に供されている土地等のうちにその居住の用に供することができなくなつた時の直前において当該家屋に居住していた者以外の者が所有していた部分があるときは、当該家屋及び当該家屋の敷地の用に供されている土地等のうち当該部分以外の部分に係るものに限る。以下この項において同じ。）の譲渡については、当該相続人は、当該家屋を当該被相続人がその取得をした日として政令で定める日から引き続き所有していたものと、当該直前において当該家屋の敷地の用に供されている土地等を所有していたものとそれぞれみなして、前項の規定により読み替えられた附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三、附則第三十五条又は附則第三十六条の規定を適用する。
<sup>suppl-3251-226/art-44-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-7</sup>
Where an heir of a person liable for the income levy of municipal inhabitant tax (hereinafter in this paragraph referred to as the "decedent") whose house that the person liable for tax owned and used as a residence was located, on the day on which an alert zone setting instruction, etc. was issued, within the area subject to that alert zone setting instruction, etc., and became unable to be used as a residence due to the issuance of that alert zone setting instruction, etc., has made a transfer of that house that became unable to be used as a residence, or of that house together with the land, etc. used as the site of that house, with regard to the transfer of that house and the land, etc. used as the site of that house (where part of that house and the land, etc. used as the site of that house was owned, immediately before the time it became unable to be used as a residence, by a person other than a person who resided in that house, limited to the portion of that house and the land, etc. used as the site of that house other than that part; the same applies hereinafter in this paragraph), that heir is deemed to have continuously owned that house from the day specified by Cabinet Order as the day on which the decedent acquired it and to have owned, immediately before that time, the land, etc. used as the site of that house, and Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3, Article 35 or Article 36 of the Supplementary Provisions as replaced pursuant to the preceding paragraph apply.
<sup>machine translation, not official</sup>

**第八項**  その有していた家屋でその居住の用に供していたものが東日本大震災により滅失をしたことによりその居住の用に供することができなくなつた市町村民税の所得割の納税義務者が、当該滅失をした当該家屋の敷地の用に供されていた土地等の譲渡をした場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句として、附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三、附則第三十五条又は附則第三十六条の規定を適用する。
附則第四条第一項第一号	租税特別措置法第四十一条の五第七項第一号	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五第七項第一号
同法	租税特別措置法
第三十六条の五	第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。次条第一項第一号において同じ。）
附則第四条の二第一項第一号	租税特別措置法第四十一条の五の二第七項第一号	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五の二第七項第一号
同法	租税特別措置法
附則第三十四条第四項	第三十五条第一項	第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）
同法第三十一条第一項	租税特別措置法第三十一条第一項
附則第三十四条の二第七項	第三十五条の三まで、第三十六条の二、第三十六条の五	第三十四条の三まで、第三十五条（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）、第三十五条の二、第三十五条の三、第三十六条の二若しくは第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）
附則第三十四条の三第三項	租税特別措置法第三十一条の三第一項	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される租税特別措置法第三十一条の三第一項
附則第三十五条第五項	第三十五条第一項	第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）
同法第三十二条第一項	租税特別措置法第三十二条第一項
附則第三十六条	第三十五条第一項	第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）
同法	租税特別措置法
<sup>suppl-3251-226/art-44-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-8</sup>
Where a person liable for the income levy of municipal inhabitant tax who had a house that the person used as a residence, and has become unable to use it as a residence due to the destruction of the house in the Great East Japan Earthquake, transfers the land, etc. that was used as the site of the house that was destroyed, the words set out in the middle column of the following table in the provisions set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively, and the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3, Article 35 or Article 36 of the Supplementary Provisions apply.
Article 4, paragraph (1), item (i) of the Supplementary Provisions	Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation	Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with the necessary reading replacements pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011)
that Act	the Act on Special Measures Concerning Taxation
Article 36-5	Article 36-5 (including where these provisions are applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake; the same applies in paragraph (1), item (i) of the following Article)
Article 4-2, paragraph (1), item (i) of the Supplementary Provisions	Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation	Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with the necessary reading replacements pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake
that Act	the Act on Special Measures Concerning Taxation
Article 34, paragraph (4) of the Supplementary Provisions	Article 35, paragraph (1)	Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 31, paragraph (1) of that Act	Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation
Article 34-2, paragraph (7) of the Supplementary Provisions	through 35-3, Article 36-2, Article 36-5	through 34-3, Article 35 (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake), Article 35-2, Article 35-3, Article 36-2 or Article 36-5 (including where these provisions are applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 34-3, paragraph (3) of the Supplementary Provisions	Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation	Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake
Article 35, paragraph (5) of the Supplementary Provisions	Article 35, paragraph (1)	Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
Article 32, paragraph (1) of that Act	Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation
Article 36 of the Supplementary Provisions	Article 35, paragraph (1)	Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake)
that Act	the Act on Special Measures Concerning Taxation
<sup>machine translation, not official</sup>

**第九項**  その有していた家屋でその居住の用に供していたものが東日本大震災により滅失をしたことによりその居住の用に供することができなくなつた市町村民税の所得割の納税義務者（以下この項において「被相続人」という。）の相続人が、当該滅失をした旧家屋の敷地の用に供されていた土地等の譲渡をした場合における当該土地等（当該土地等のうちにその居住の用に供することができなくなつた時の直前において旧家屋に居住していた者以外の者が所有していた部分があるときは、当該土地等のうち当該部分以外の部分に係るものに限る。以下この項において同じ。）の譲渡については、当該相続人は、当該旧家屋を当該被相続人がその取得をした日として政令で定める日から引き続き所有していたものと、当該直前において当該旧家屋の敷地の用に供されていた土地等を所有していたものとそれぞれみなして、前項の規定により読み替えられた附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三、附則第三十五条又は附則第三十六条の規定を適用する。
<sup>suppl-3251-226/art-44-2/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-9</sup>
In the case where an heir of a person liable for the income levy of municipal inhabitant tax who had a house that the person used as a residence, and has become unable to use it as a residence due to the destruction of the house in the Great East Japan Earthquake (hereinafter in this paragraph referred to as the "decedent"), transfers the land, etc. that was used as the site of the former house that was destroyed, with regard to the transfer of that land, etc. (where part of that land, etc. was owned by a person other than a person who was living in the former house immediately before the time it became unable to be used as a residence, limited to the land, etc. pertaining to the part other than that part; the same applies hereinafter in this paragraph), the heir is deemed to have continuously owned the former house since the day specified by Cabinet Order as the day on which the decedent acquired it, and to have owned the land, etc. that was used as the site of the former house immediately before that time, respectively, and the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3, Article 35 or Article 36 of the Supplementary Provisions, as read with replacements pursuant to the provisions of the preceding paragraph, apply.
<sup>machine translation, not official</sup>

**第十項**  第六項から前項までの規定は、これらの規定の適用を受けようとする年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に、これらの規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-44-2/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-10</sup>
The provisions of paragraph (6) through the preceding paragraph apply only when the return under Article 317-2, paragraph (1) or (3) for the fiscal year for which the person seeks application of these provisions (including a return submitted after the deadline for filing but by the time the tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement to the effect that the person seeks application of these provisions (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in these returns).
<sup>machine translation, not official</sup>

### 第四十四条の三（東日本大震災に係る買換資産の取得期間等の延長の特例） — Special Provisions on Extension of the Acquisition Period for Replacement Assets, etc. Relating to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-44-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-3</sup>

**第一項**  附則第四条第二項の規定の適用を受ける道府県民税の所得割の納税義務者（平成二十二年一月一日から平成二十三年三月十一日までの間に同条第一項第一号に規定する譲渡資産の譲渡をした者に限る。）が、東日本大震災に起因するやむを得ない事情により、同号に規定する買換資産を同号に規定する特定譲渡の日の属する年の前年一月一日から当該特定譲渡の日の属する年の翌年十二月三十一日までの期間（以下この項及び第三項において「取得期間」という。）内に取得（同号に規定する取得をいう。以下この項及び第三項において同じ。）をすることが困難となつた場合において、当該取得期間の初日から当該取得期間を経過した日以後二年以内の日で政令で定める日までの期間内に当該買換資産の取得をする見込みであり、かつ、総務省令で定めるところにより市町村長の承認を受けたとき（震災特例法第十二条第二項の税務署長の承認を受けたときを含む。）は、当該取得期間の初日から当該政令で定める日までの期間を取得期間とみなして、附則第四条の規定を適用する。
<sup>suppl-3251-226/art-44-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-3/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax who is subject to the provisions of Article 4, paragraph (2) of the Supplementary Provisions (limited to a person who transferred a transferred asset prescribed in paragraph (1), item (i) of that Article during the period from January 1, 2010 to March 11, 2011) has found it difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to make the acquisition (meaning the acquisition prescribed in that item; the same applies hereinafter in this paragraph and paragraph (3)) of a replacement asset prescribed in that item within the period from January 1 of the year preceding the year that includes the day of the specified transfer prescribed in that item to December 31 of the year following the year that includes the day of that specified transfer (hereinafter in this paragraph and paragraph (3) referred to as the "acquisition period"), and the person is expected to acquire that replacement asset within the period from the first day of that acquisition period to a day specified by Cabinet Order that falls within two years after the day on which that acquisition period has elapsed, and has obtained the approval of the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications (including where the person has obtained the approval of the district director under Article 12, paragraph (2) of the Earthquake Special Provisions Act), the provisions of Article 4 of the Supplementary Provisions apply, deeming the period from the first day of that acquisition period to that day specified by Cabinet Order to be the acquisition period.
<sup>machine translation, not official</sup>

**第二項**  附則第三十四条の二第二項の規定の適用を受けた土地等の譲渡の全部又は一部が、東日本大震災に起因するやむを得ない事情により、同項に規定する期間（その末日が平成二十三年十二月三十一日であるものに限る。）内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、平成二十四年一月一日から起算して二年以内の日で政令で定める日までの期間内に当該譲渡の全部又は一部がこれらの規定に掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたときは、当該譲渡の日から当該政令で定める日までの期間を附則第三十四条の二第二項に規定する期間とみなして、同条の規定を適用する。
<sup>suppl-3251-226/art-44-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-3/par-2</sup>
Where all or part of a transfer of land, etc. that has been subject to the provisions of Article 34-2, paragraph (2) of the Supplementary Provisions has become difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to fall under a transfer of land, etc. listed in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in Article 34-2, paragraph (2) of the Supplementary Provisions (limited to a period whose last day is December 31, 2011), in a case specified by Cabinet Order, and it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain that all or part of that transfer will fall under a transfer of land, etc. listed in those provisions within the period up to a day specified by Cabinet Order that falls within two years counted from January 1, 2012, the provisions of Article 34-2 of the Supplementary Provisions apply, deeming the period from the day of that transfer to that day specified by Cabinet Order to be the period prescribed in Article 34-2, paragraph (2) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第三項**  附則第四条第八項の規定の適用を受ける市町村民税の所得割の納税義務者（平成二十二年一月一日から平成二十三年三月十一日までの間に同条第一項第一号に規定する譲渡資産の譲渡をした者に限る。）が、東日本大震災に起因するやむを得ない事情により、同号に規定する買換資産を取得期間内に取得をすることが困難となつた場合において、当該取得期間の初日から当該取得期間を経過した日以後二年以内の日で政令で定める日までの期間内に当該買換資産の取得をする見込みであり、かつ、総務省令で定めるところにより市町村長の承認を受けたとき（震災特例法第十二条第二項の税務署長の承認を受けたときを含む。）は、当該取得期間の初日から当該政令で定める日までの期間を取得期間とみなして、附則第四条の規定を適用する。
<sup>suppl-3251-226/art-44-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-3/par-3</sup>
Where a person liable for the income levy of municipal inhabitant tax who is subject to the provisions of Article 4, paragraph (8) of the Supplementary Provisions (limited to a person who transferred a transferred asset prescribed in paragraph (1), item (i) of that Article during the period from January 1, 2010 to March 11, 2011) has found it difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to make the acquisition of a replacement asset prescribed in that item within the acquisition period, and the person is expected to acquire that replacement asset within the period from the first day of that acquisition period to a day specified by Cabinet Order that falls within two years after the day on which that acquisition period has elapsed, and has obtained the approval of the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications (including where the person has obtained the approval of the district director under Article 12, paragraph (2) of the Earthquake Special Provisions Act), the provisions of Article 4 of the Supplementary Provisions apply, deeming the period from the first day of that acquisition period to that day specified by Cabinet Order to be the acquisition period.
<sup>machine translation, not official</sup>

**第四項**  附則第三十四条の二第六項の規定の適用を受けた土地等の譲渡の全部又は一部が、東日本大震災に起因するやむを得ない事情により、同項に規定する期間（その末日が平成二十三年十二月三十一日であるものに限る。）内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、平成二十四年一月一日から起算して二年以内の日で政令で定める日までの期間内に当該譲渡の全部又は一部がこれらの規定に掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき総務省令で定めるところにより証明がされたときは、当該譲渡の日から当該政令で定める日までの期間を附則第三十四条の二第六項に規定する期間とみなして、同条の規定を適用する。
<sup>suppl-3251-226/art-44-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-3/par-4</sup>
Where all or part of a transfer of land, etc. that has been subject to the provisions of Article 34-2, paragraph (6) of the Supplementary Provisions has become difficult, due to unavoidable circumstances attributable to the Great East Japan Earthquake, to fall under a transfer of land, etc. listed in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the period prescribed in Article 34-2, paragraph (6) of the Supplementary Provisions (limited to a period whose last day is December 31, 2011), in a case specified by Cabinet Order, and it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain that all or part of that transfer will fall under a transfer of land, etc. listed in those provisions within the period up to a day specified by Cabinet Order that falls within two years counted from January 1, 2012, the provisions of Article 34-2 of the Supplementary Provisions apply, deeming the period from the day of that transfer to that day specified by Cabinet Order to be the period prescribed in Article 34-2, paragraph (6) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第四十五条（東日本大震災に係る住宅借入金等特別税額控除の適用期間等の特例） — Special Provisions on the Application Period, etc. of the Special Tax Credit for Housing Loans, etc. Relating to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-45 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45</sup>

**第一項**  道府県民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第一項の規定の適用を受けた場合における附則第五条の四の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一項	租税特別措置法第四十一条又は第四十一条の二の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条又は同項の規定により適用される租税特別措置法第四十一条の二の二
第一項第一号	租税特別措置法第四十一条第二項から第十八項まで若しくは第四十一条の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により適用される租税特別措置法第四十一条の二
第一項第二号	租税特別措置法第四十一条、第四十一条の二の二、	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条、同項の規定により適用される租税特別措置法第四十一条の二の二若しくは租税特別措置法
<sup>suppl-3251-226/art-45/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax has been subject to the provisions of Article 13, paragraph (1) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
Paragraph (1)	Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011), or Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
Paragraph (1), item (i)	Article 41, paragraphs (2) through (18), or Article 41-2 of the Act on Special Measures Concerning Taxation	Article 41, paragraphs (2) through (5) or paragraphs (10) through (21) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, or Article 41-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
Paragraph (1), item (ii)	Article 41, Article 41-2-2, Article 41-18	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph, or Article 41-18
<sup>machine translation, not official</sup>

**第二項**  道府県民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第三項若しくは第四項又は第十三条の二第一項から第五項まで若しくは第七項から第十一項までの規定の適用を受けた場合における附則第五条の四の規定の適用については、同条第一項第一号中「又は阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成七年法律第十一号）第十六条第一項から第三項まで」とあるのは、「、阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成七年法律第十一号）第十六条第一項から第三項まで又は東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第三項若しくは第四項若しくは第十三条の二第一項から第五項まで若しくは第七項から第十一項まで」とし、同条第三項の規定は、適用しない。
<sup>suppl-3251-226/art-45/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45/par-2</sup>
Where a person liable for the income levy of prefectural inhabitant tax has been subject to the provisions of Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, in paragraph (1), item (i) of that Article, "or Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995)" is deemed to be replaced with ", Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995) or Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011)", and the provisions of paragraph (3) of that Article do not apply.
<sup>machine translation, not official</sup>

**第三項**  前項の場合において、当該納税義務者が平成二十六年から令和三年までの居住年に係る租税特別措置法第四十一条第一項に規定する住宅借入金等（居住年が平成二十六年である場合には、その同項に規定する居住日が平成二十六年四月一日から同年十二月三十一日までの期間内の日であるものに限る。）の金額を有するときは、前項の規定により読み替えて適用される附則第五条の四第一項中「百分の二」とあるのは「百分の二・八」と、「百分の一」とあるのは「百分の一・四」と、「三万九千円」とあるのは「五万四千六百円」と、「一万九千五百円」とあるのは「二万七千三百円」とする。
<sup>suppl-3251-226/art-45/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45/par-3</sup>
In the case referred to in the preceding paragraph, where that person liable for tax has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation with respect to the year of moving in from 2014 to 2021 (where the year of moving in is 2014, limited to one whose date of moving in prescribed in that paragraph falls within the period from April 1, 2014 to December 31 of the same year), in Article 5-4, paragraph (1) of the Supplementary Provisions as applied with the necessary reading replacements pursuant to the provisions of the preceding paragraph, "2 percent" is deemed to be replaced with "2.8 percent", "1 percent" with "1.4 percent", "39,000 yen" with "54,600 yen", and "19,500 yen" with "27,300 yen".
<sup>machine translation, not official</sup>

**第四項**  市町村民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第一項の規定の適用を受けた場合における附則第五条の四の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第五項	租税特別措置法第四十一条又は第四十一条の二の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条又は同項の規定により適用される租税特別措置法第四十一条の二の二
第五項第一号	租税特別措置法第四十一条第二項から第十八項まで若しくは第四十一条の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により適用される租税特別措置法第四十一条の二
第五項第二号	租税特別措置法第四十一条、第四十一条の二の二、	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条、同項の規定により適用される租税特別措置法第四十一条の二の二若しくは租税特別措置法
<sup>suppl-3251-226/art-45/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45/par-4</sup>
Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 13, paragraph (1) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
Paragraph (5)	Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011), or Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
Paragraph (5), item (i)	Article 41, paragraphs (2) through (18), or Article 41-2 of the Act on Special Measures Concerning Taxation	Article 41, paragraphs (2) through (5) or paragraphs (10) through (21) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, or Article 41-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
Paragraph (5), item (ii)	Article 41, Article 41-2-2, Article 41-18	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph, or Article 41-18
<sup>machine translation, not official</sup>

**第五項**  市町村民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第三項若しくは第四項又は第十三条の二第一項から第五項まで若しくは第七項から第十一項までの規定の適用を受けた場合における附則第五条の四の規定の適用については、同条第五項第一号中「又は阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項から第三項まで」とあるのは、「、阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項から第三項まで又は東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第三項若しくは第四項若しくは第十三条の二第一項から第五項まで若しくは第七項から第十一項まで」とし、同条第七項の規定は、適用しない。
<sup>suppl-3251-226/art-45/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45/par-5</sup>
Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, in paragraph (5), item (i) of that Article, "or Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake" is deemed to be replaced with ", Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake or Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011)", and the provisions of Article 5-4, paragraph (7) of the Supplementary Provisions do not apply.
<sup>machine translation, not official</sup>

**第六項**  前項の場合において、当該納税義務者が平成二十六年から令和三年までの居住年に係る租税特別措置法第四十一条第一項に規定する住宅借入金等（居住年が平成二十六年である場合には、その同項に規定する居住日が平成二十六年四月一日から同年十二月三十一日までの期間内の日であるものに限る。）の金額を有するときは、前項の規定により読み替えて適用される附則第五条の四第五項中「百分の三」とあるのは「百分の四・二」と、「百分の四」とあるのは「百分の五・六」と、「五万八千五百円」とあるのは「八万千九百円」と、「七万八千円」とあるのは「十万九千二百円」とする。
<sup>suppl-3251-226/art-45/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45/par-6</sup>
In the case referred to in the preceding paragraph, where that person liable for tax has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation with respect to the year of moving in from 2014 to 2021 (where the year of moving in is 2014, limited to one whose date of moving in prescribed in that paragraph falls within the period from April 1, 2014 to December 31 of the same year), in Article 5-4, paragraph (5) of the Supplementary Provisions as applied with the necessary reading replacements pursuant to the provisions of the preceding paragraph, "3 percent" is deemed to be replaced with "4.2 percent", "4 percent" with "5.6 percent", "58,500 yen" with "81,900 yen", and "78,000 yen" with "109,200 yen".
<sup>machine translation, not official</sup>

### 第四十六条（東日本大震災に係る財産形成住宅貯蓄等の利子等に係る利子割の額の還付） — Refund of Interest Levy Amount on Interest, etc. on Employee Asset-Formation Housing Savings, etc. Relating to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-46 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-46</sup>

**第一項**  平成二十三年三月十一日から震災特例法の施行の日の前日までの間に震災特例法附則第三条第一項各号に掲げる事実が生じたことにより、当該各号に定める利子、収益の分配又は差益について第七十一条の十第二項の規定により徴収された利子割の額があり、かつ、当該事実が東日本大震災によつて被害を受けたことにより生じたものである場合において、当該徴収された利子割の額がある租税特別措置法第四条の二第一項に規定する勤労者が、政令で定めるところにより、平成二十四年三月十日までに、当該徴収された利子割に係る第二十四条第八項に規定する営業所等所在地の道府県知事に対し、当該徴収された利子割の額の還付を請求したときは、当該営業所等所在の道府県は、第十七条、第十七条の二及び第十七条の四の規定の例によつて、当該徴収された利子割の額を還付し、又は当該勤労者の未納に係る地方団体の徴収金に充当しなければならない。この場合において、同条第一項中「次の各号に掲げる過誤納金の区分に従い当該各号に定める日」とあるのは、「附則第四十六条の規定による還付の請求があつた日から一月を経過する日」とする。
<sup>suppl-3251-226/art-46/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-46/par-1</sup>
Where, as a result of the occurrence, during the period from March 11, 2011 to the day before the day of enforcement of the Earthquake Special Provisions Act, of a fact listed in the items of Article 3, paragraph (1) of the Supplementary Provisions of the Earthquake Special Provisions Act, there is an amount of interest levy collected pursuant to the provisions of Article 71-10, paragraph (2) on the interest, distributions of proceeds or gains specified in those items, and that fact arose from damage suffered due to the Great East Japan Earthquake, if a worker prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation who has that collected amount of interest levy has, as provided by Cabinet Order, by March 10, 2012, requested the prefectural governor of the location of the business office, etc. prescribed in Article 24, paragraph (8) pertaining to that collected interest levy to refund the amount of that collected interest levy, the prefecture where that business office, etc. is located must refund the amount of that collected interest levy, or appropriate it to the unpaid local government levies of that worker, in accordance with the rules of Article 17, Article 17-2 and Article 17-4. In this case, in Article 17-4, paragraph (1), "in accordance with the classification of overpayments or payments by mistake set out in the following items, add to the amount to be refunded or appropriated an amount calculated by multiplying that amount by a rate of 7.3 percent per annum for the number of days in the period from the day following the day specified in the relevant item" is deemed to be replaced with "add to the amount to be refunded or appropriated an amount calculated by multiplying that amount by a rate of 7.3 percent per annum for the number of days in the period from the day following the day on which one month has elapsed from the day of the request for refund under Article 46 of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第四十七条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-47 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-47</sup>

**第一項**  附則第四十二条から前条までに定めるもののほか、これらの規定の適用がある場合における技術的読替えその他これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-47/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-47/par-1</sup>
In addition to what is provided for in Article 42 of the Supplementary Provisions through the preceding Article, technical replacements of terms where these provisions apply and other matters necessary for the application of these provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第四十八条から第四十九条まで  〔削除 / repealed〕
<sup>suppl-3251-226/art-48-to-49 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-48-to-49</sup>

**第一項**  削除
<sup>suppl-3251-226/art-48-to-49/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-48-to-49/par-1</sup>

### 第五十条（東日本大震災に係る個人の事業税の損失の繰越控除の特例） — Special Provisions on Carryover Deduction of Losses of Individual Enterprise Tax Relating to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-50 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50</sup>

**第一項**  事業を行う個人のうち震災特例法第七条第一項各号に掲げる要件のいずれかを満たす者（平成二十三年分の所得税につき青色申告書を提出している者に限る。）が平成二十三年損失金額（その者の平成二十三年における個人の事業の所得の計算上生じた損失の金額をいう。以下この項において同じ。）又は被災損失金額（同年において生じたものを除く。以下この項において同じ。）を有する場合には、当該平成二十三年損失金額又は当該被災損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の事業税に係る第七十二条の四十九の十二の規定の適用については、同条第六項中「損失の金額」とあるのは「損失の金額（附則第五十条第一項に規定する平成二十三年損失金額（以下この項において「平成二十三年損失金額」という。）及び同条第一項に規定する被災損失金額（次項において「被災損失金額」という。）を除く。）で前年前に控除されなかつた部分の金額及び当該個人の前年前五年間において生じた平成二十三年損失金額」と、同条第七項中「損失のうち」とあるのは「損失の金額（被災損失金額を除く。）のうち」と、「部分の金額」とあるのは「部分の金額及び当該個人の前年前五年間において生じた被災損失金額で前年前に控除されなかつた部分の金額」とする。
<sup>suppl-3251-226/art-50/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-1</sup>
Where an individual carrying on a business who satisfies any of the requirements listed in the items of Article 7, paragraph (1) of the Earthquake Special Provisions Act (limited to one who has filed a blue return for income tax for 2011) has a 2011 loss amount (meaning the amount of the loss arising in the calculation of the income from that individual's business in 2011; the same applies hereinafter in this paragraph) or a disaster loss amount (excluding one arising in that year; the same applies hereinafter in this paragraph), with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that 2011 loss amount or that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the 2011 loss amount prescribed in Article 50, paragraph (1) of the Supplementary Provisions (hereinafter in this paragraph referred to as the "2011 loss amount") and the disaster loss amount prescribed in paragraph (1) of that Article (referred to as the "disaster loss amount" in Article 72-49-12, paragraph (7))) that was not deducted before the previous year, and the 2011 loss amount arising in the five years before the previous year of that individual"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year".
<sup>machine translation, not official</sup>

**第二項**  事業を行う個人のうち震災特例法第七条第一項各号に掲げる要件のいずれかを満たす者（前項の規定の適用を受ける者を除く。）が平成二十三年特定損失金額又は被災損失金額（平成二十三年において生じたものを除く。以下この項において同じ。）を有する場合には、当該平成二十三年特定損失金額又は当該被災損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の事業税に係る第七十二条の四十九の十二の規定の適用については、同条第六項中「損失の金額」とあるのは「損失の金額（附則第五十条第二項に規定する被災損失金額（次項において「被災損失金額」という。）を除く。）」と、同条第七項中「損失のうち」とあるのは「損失の金額（附則第五十条第二項に規定する平成二十三年特定損失金額（以下この項において「平成二十三年特定損失金額」という。）及び被災損失金額を除く。）のうち」と、「部分の金額」とあるのは「部分の金額並びに当該個人の前年前五年間において生じた平成二十三年特定損失金額及び被災損失金額で前年前に控除されなかつた部分の金額」とする。
<sup>suppl-3251-226/art-50/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-2</sup>
Where an individual carrying on a business who satisfies any of the requirements listed in the items of Article 7, paragraph (1) of the Earthquake Special Provisions Act (excluding one subject to the provisions of the preceding paragraph) has a 2011 specified loss amount or a disaster loss amount (excluding one arising in 2011; the same applies hereinafter in this paragraph), with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that 2011 specified loss amount or that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the disaster loss amount prescribed in Article 50, paragraph (2) of the Supplementary Provisions (referred to as the "disaster loss amount" in Article 72-49-12, paragraph (7)))"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the 2011 specified loss amount prescribed in Article 50, paragraph (2) of the Supplementary Provisions (hereinafter in this paragraph referred to as the "2011 specified loss amount") and the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the 2011 specified loss amount and the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year".
<sup>machine translation, not official</sup>

**第三項**  事業を行う個人（前二項の規定の適用を受ける者を除く。）が被災損失金額を有する場合には、当該被災損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の事業税に係る第七十二条の四十九の十二の規定の適用については、同条第六項中「損失の金額」とあるのは「損失の金額（附則第五十条第三項に規定する被災損失金額（次項において「被災損失金額」という。）を除く。）」と、同条第七項中「損失のうち」とあるのは「損失の金額（被災損失金額を除く。）のうち」と、「部分の金額」とあるのは「部分の金額及び当該個人の前年前五年間において生じた被災損失金額で前年前に控除されなかつた部分の金額」とする。
<sup>suppl-3251-226/art-50/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-3</sup>
Where an individual carrying on a business (excluding one subject to the provisions of the preceding two paragraphs) has a disaster loss amount, with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the disaster loss amount prescribed in Article 50, paragraph (3) of the Supplementary Provisions (referred to as the "disaster loss amount" in the following paragraph))"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year".
<sup>machine translation, not official</sup>

**第四項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>suppl-3251-226/art-50/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-4</sup>
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
<sup>machine translation, not official</sup>

  **一**  青色申告書　所得税法第二条第一項第四十号に規定する青色申告書をいう。
  <sup>suppl-3251-226/art-50/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-4/item-1</sup>
  blue return: means a blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act;
  <sup>machine translation, not official</sup>

  **二**  被災損失金額　その者のその年における個人の事業の所得の計算上生じた損失の金額のうち、被災事業用資産震災損失合計額（震災特例法第六条第一項に規定する棚卸資産震災損失額、同条第二項に規定する固定資産震災損失額及び同条第三項に規定する山林震災損失額の合計額で、第七十二条の四十九の十二第七項に規定する被災事業用資産の損失の金額に該当するものをいう。）に係るものとして政令で定めるものをいう。
  <sup>suppl-3251-226/art-50/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-4/item-2</sup>
  disaster loss amount: means, of the amount of the loss arising in the calculation of the income from that person's individual business in that year, the amount specified by Cabinet Order as pertaining to the total earthquake loss on disaster-damaged business assets (meaning the total of the inventory earthquake loss amount prescribed in Article 6, paragraph (1) of the Earthquake Special Provisions Act, the fixed asset earthquake loss amount prescribed in paragraph (2) of that Article and the forest earthquake loss amount prescribed in paragraph (3) of that Article, which corresponds to the amount of loss on disaster-damaged business assets prescribed in Article 72-49-12, paragraph (7));
  <sup>machine translation, not official</sup>

  **三**  平成二十三年特定損失金額　その者の平成二十三年における個人の事業の所得の計算上生じた損失の金額のうち、第七十二条の四十九の十二第七項に規定する被災事業用資産の損失の金額に係るものとして政令で定めるものをいう。
  <sup>suppl-3251-226/art-50/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-4/item-3</sup>
  2011 specified loss amount: means, of the amount of the loss arising in the calculation of the income from that person's individual business in 2011, the amount specified by Cabinet Order as pertaining to the amount of loss on disaster-damaged business assets prescribed in Article 72-49-12, paragraph (7).
  <sup>machine translation, not official</sup>

**第五項**  第一項から第三項までの規定の適用がある場合における第七十二条の五十五の規定の適用については、同条第二項中「第七十二条の四十九の十二第六項、第七項又は第十四項」とあるのは、「附則第五十条の規定により読み替えられた第七十二条の四十九の十二第六項若しくは第七項又は第七十二条の四十九の十二第十四項」とする。
<sup>suppl-3251-226/art-50/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-5</sup>
With regard to the application of Article 72-55 where the provisions of paragraphs (1) through (3) apply, in paragraph (2) of that Article, "Article 72-49-12, paragraph (6), (7) or (14)" is deemed to be replaced with "Article 72-49-12, paragraph (6) or paragraph (7) as read with replacements pursuant to the provisions of Article 50 of the Supplementary Provisions, or Article 72-49-12, paragraph (14)".
<sup>machine translation, not official</sup>

**第六項**  前各項の規定の適用に関し必要な技術的読替えその他必要な事項は、政令で定める。
<sup>suppl-3251-226/art-50/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-6</sup>
Technical replacements of terms necessary for the application of the provisions of the preceding paragraphs and other necessary matters are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十一条（東日本大震災による被災家屋の代替家屋等の取得に係る不動産取得税の課税標準の特例） — Special Provisions on the Tax Base of Real Property Acquisition Tax Relating to the Acquisition of Substitute Houses, etc. for Houses Damaged in the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-51 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51</sup>

**第一項**  東日本大震災により滅失し、又は損壊した家屋（福島県の区域内に所在し、又は所在していたものに限る。以下この項において「被災家屋」という。）の所有者その他の政令で定める者が、当該被災家屋に代わるものと道府県知事が認める家屋（以下この項及び次項において「代替家屋」という。）の取得をした場合における当該代替家屋の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和八年四月一日から令和十一年三月三十一日までの間に行われたときに限り、価格に当該代替家屋の床面積に対する当該被災家屋の床面積の割合（当該割合が一を超える場合は、一）を乗じて得た額を価格から控除するものとする。
<sup>suppl-3251-226/art-51/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-1</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a replacement house in the case where the owner of a house that was destroyed or damaged due to the Great East Japan Earthquake (limited to one located, or that was located, within the area of Fukushima Prefecture; hereinafter in this paragraph referred to as the "disaster-stricken house") or another person specified by Cabinet Order has acquired a house that the prefectural governor finds to be a replacement for that disaster-stricken house (hereinafter in this paragraph and the following paragraph referred to as the "replacement house"), only when that acquisition was made during the period from April 1, 2026 to March 31, 2029, the amount obtained by multiplying the price by the ratio of the floor area of the disaster-stricken house to the floor area of the replacement house (one, where that ratio exceeds one) is to be deducted from the price.
<sup>machine translation, not official</sup>

**第二項**  東日本大震災により滅失し、又は損壊した家屋の敷地の用に供されていた土地（福島県の区域内にあるものに限る。以下この項において「従前の土地」という。）の所有者その他の政令で定める者が、代替家屋の敷地の用に供する土地で当該従前の土地に代わるものと道府県知事が認める土地の取得をした場合における当該土地の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和八年四月一日から令和十一年三月三十一日までの間に行われたときに限り、価格に当該土地の面積に対する当該従前の土地の面積の割合（当該割合が一を超える場合は、一）を乗じて得た額を価格から控除するものとする。
<sup>suppl-3251-226/art-51/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-2</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of land in the case where the owner of land that was used as the site of a house that was destroyed or damaged due to the Great East Japan Earthquake (limited to land within the area of Fukushima Prefecture; hereinafter in this paragraph referred to as the "former land") or another person specified by Cabinet Order has acquired land to be used as the site of a replacement house that the prefectural governor finds to be a replacement for that former land, only when that acquisition was made during the period from April 1, 2026 to March 31, 2029, the amount obtained by multiplying the price by the ratio of the area of the former land to the area of that land (one, where that ratio exceeds one) is to be deducted from the price.
<sup>machine translation, not official</sup>

**第三項**  平成二十三年三月十一日に発生した東北地方太平洋沖地震に伴う原子力発電所の事故（以下単に「原子力発電所の事故」という。）に関して原子力災害対策特別措置法（平成十一年法律第百五十六号）第二十条第二項の規定により原子力災害対策本部長（同法第十七条第一項に規定する原子力災害対策本部長をいう。以下同じ。）が市町村長又は都道府県知事に対して行つた附則第五十五条第一項第一号に掲げる指示の対象区域（原子力発電所の事故に関して同法第二十条第二項の規定により原子力災害対策本部長が市町村長又は都道府県知事に対して行つた指示において近く同号に掲げる指示が解除される見込みであるとされた区域を除く。附則第五十四条第一項において「避難指示区域」という。）のうち当面の居住に適さない区域として総務大臣が指定して公示した区域（以下「居住困難区域」という。）内に当該居住困難区域を指定する旨の公示があつた日において所在していた家屋（以下この項において「対象区域内家屋」という。）の同日における所有者その他の政令で定める者が、当該対象区域内家屋に代わるものと道府県知事が認める家屋（以下この項及び次項において「代替家屋」という。）の取得をした場合における当該代替家屋の取得に対して課する不動産取得税の課税標準の算定については、当該取得が同日から当該居住困難区域の指定を解除する旨の公示があつた日から起算して三月（代替家屋が同日後に新築されたものであるときは、一年）を経過する日までの間に行われたときに限り、価格に当該代替家屋の床面積に対する当該対象区域内家屋の床面積の割合（当該割合が一を超える場合は、一）を乗じて得た額を価格から控除するものとする。
<sup>suppl-3251-226/art-51/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-3</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of a replacement house in the case where the owner, as of the day on which the public notice designating an area unfit for habitation was given, or another person specified by Cabinet Order, of a house (hereinafter in this paragraph referred to as a "house in a designated area") that was located on that day within an area designated and publicly notified by the Minister for Internal Affairs and Communications as not suitable for residence for the time being (hereinafter referred to as an "area unfit for habitation"), among the areas subject to the instruction listed in Article 55, paragraph (1), item (i) of the Supplementary Provisions that was given, in relation to the nuclear power plant accident accompanying the Tohoku Region Pacific Coast Earthquake that occurred on March 11, 2011 (hereinafter simply referred to as the "nuclear power plant accident"), pursuant to the provisions of Article 20, paragraph (2) of the Act on Special Measures for Responding to Nuclear Disasters (Act No. 156 of 1999), by the Director-General of the Nuclear Emergency Response Headquarters (meaning the Director-General of the Nuclear Emergency Response Headquarters prescribed in Article 17, paragraph (1) of that Act; the same applies hereinafter) to a mayor of a municipality or a governor of a prefecture (excluding an area stated, in an instruction given in relation to the nuclear power plant accident to a mayor of a municipality or a governor of a prefecture by the Director-General of the Nuclear Emergency Response Headquarters pursuant to the provisions of Article 20, paragraph (2) of that Act, to be one in which the instruction listed in that item is expected to be lifted soon; referred to as an "evacuation instruction area" in Article 54, paragraph (1) of the Supplementary Provisions), has acquired a house that the prefectural governor finds to be a replacement for that house in a designated area (hereinafter in this paragraph and the following paragraph referred to as the "replacement house"), only when that acquisition was made during the period from that day until the day on which three months (one year, where the replacement house was newly constructed after that day) have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, the amount obtained by multiplying the price by the ratio of the floor area of the house in a designated area to the floor area of the replacement house (one, where that ratio exceeds one) is to be deducted from the price.
<sup>machine translation, not official</sup>

**第四項**  居住困難区域を指定する旨の公示があつた日において当該居住困難区域内に所在していた家屋の敷地の用に供されていた土地（以下この項において「対象土地」という。）の同日における所有者その他の政令で定める者が、代替家屋の敷地の用に供する土地で当該対象土地に代わるものと道府県知事が認める土地の取得をした場合における当該土地の取得に対して課する不動産取得税の課税標準の算定については、当該取得が同日から当該居住困難区域の指定を解除する旨の公示があつた日から起算して三月を経過する日までの間に行われたときに限り、価格に当該土地の面積に対する当該対象土地の面積の割合（当該割合が一を超える場合は、一）を乗じて得た額を価格から控除するものとする。
<sup>suppl-3251-226/art-51/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-4</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of land in the case where the owner, as of the day on which the public notice designating an area unfit for habitation was given, or another person specified by Cabinet Order, of land that was used as the site of a house located within that area unfit for habitation on that day (hereinafter in this paragraph referred to as the "site land in a designated area") has acquired land to be used as the site of a replacement house that the prefectural governor finds to be a replacement for that site land in a designated area, only when that acquisition was made during the period from that day until the day on which three months have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, the amount obtained by multiplying the price by the ratio of the area of the site land in a designated area to the area of that land (one, where that ratio exceeds one) is to be deducted from the price.
<sup>machine translation, not official</sup>

**第五項**  居住困難区域を指定する旨の公示があつた日において当該居住困難区域内に所在していた農用地（農業経営基盤強化促進法第四条第一項第一号に規定する農用地をいう。）（以下この項において「対象区域内農用地」という。）の同日における所有者（農業を営む者に限る。）その他の政令で定める者が、当該対象区域内農用地に代わるものと道府県知事が認める農用地の取得をした場合における当該農用地の取得に対して課する不動産取得税の課税標準の算定については、当該取得が同日から当該居住困難区域の指定を解除する旨の公示があつた日から起算して三月を経過する日までの間に行われたときに限り、価格に当該農用地の面積に対する当該対象区域内農用地の面積の割合（当該割合が一を超える場合は、一）を乗じて得た額を価格から控除するものとする。
<sup>suppl-3251-226/art-51/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-5</sup>
With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of agricultural land in the case where the owner (limited to one engaged in agriculture), as of the day on which the public notice designating an area unfit for habitation was given, or another person specified by Cabinet Order, of agricultural land (meaning agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation) that was located within that area unfit for habitation on that day (hereinafter in this paragraph referred to as the "agricultural land in a designated area") has acquired agricultural land that the prefectural governor finds to be a replacement for that agricultural land in a designated area, only when that acquisition was made during the period from that day until the day on which three months have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, the amount obtained by multiplying the price by the ratio of the area of the agricultural land in a designated area to the area of that agricultural land (one, where that ratio exceeds one) is to be deducted from the price.
<sup>machine translation, not official</sup>

**第六項**  前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-51/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-6</sup>
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十二条から第五十三条まで  〔削除 / repealed〕
<sup>suppl-3251-226/art-52-to-53 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-52-to-53</sup>

**第一項**  削除
<sup>suppl-3251-226/art-52-to-53/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-52-to-53/par-1</sup>

### 第五十四条（東日本大震災に係る自動車等持出困難区域内の自動車に対する自動車税の特例） — Special Provisions on Automobile Tax for Automobiles in Areas Where Removal of Automobiles, etc. Is Difficult Relating to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-54 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54</sup>

**第一項**  自動車等持出困難区域（避難指示区域であつて平成二十四年一月一日において原子力発電所の事故に関して原子力規制委員会設置法（平成二十四年法律第四十七号）附則第五十四条による改正前の原子力災害対策特別措置法第二十条第三項の規定により原子力災害対策本部長が市町村長に対して行つた同法第二十八条第二項の規定により読み替えて適用される災害対策基本法第六十三条第一項の規定による警戒区域の設定を行うことの指示の対象区域であつた区域のうち立入りが困難であるため当該区域内の自動車又は第四百四十二条第三号に規定する軽自動車のうち三輪以上のものを当該区域の外に移動させることが困難な区域として総務大臣が指定して公示した区域をいう。以下この項において同じ。）内の自動車が、次に掲げる自動車で政令で定めるものに該当することとなつた場合には、当該自動車は、第百四十六条第一項の規定の適用については、当該自動車に係る自動車等持出困難区域を指定する旨の公示があつた日以後同項の自動車でなかつたものとみなす。
<sup>suppl-3251-226/art-54/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1</sup>
Where an automobile within an area where removing motor vehicles, etc. is difficult (meaning, among the evacuation instruction areas that, as of January 1, 2012, were areas subject to the instruction given by the Director-General of the Nuclear Emergency Response Headquarters to a mayor of a municipality, pursuant to the provisions of Article 20, paragraph (3) of the Act on Special Measures for Responding to Nuclear Disasters prior to amendment by Article 54 of the Supplementary Provisions of the Act for Establishment of the Nuclear Regulation Authority (Act No. 47 of 2012) in relation to the nuclear power plant accident, to establish a restricted area under Article 63, paragraph (1) of the Basic Act on Disaster Management as applied with the necessary reading replacements pursuant to Article 28, paragraph (2) of the Act on Special Measures for Responding to Nuclear Disasters, an area designated and publicly notified by the Minister for Internal Affairs and Communications as an area where it is difficult to move an automobile or a light motor vehicle with three or more wheels prescribed in Article 442, item (iii) within the area to outside the area because entry is difficult; the same applies hereinafter in this paragraph) has come to fall under any of the following automobiles specified by Cabinet Order, that automobile is deemed, for the purposes of the application of Article 146, paragraph (1), not to have been an automobile under that paragraph on or after the day on which the public notice designating the area where removing motor vehicles, etc. is difficult pertaining to that automobile was given:
<sup>machine translation, not official</sup>

  **一**  自動車等持出困難区域を指定する旨の公示があつた日から継続して当該自動車等持出困難区域内にあつた自動車で、当該自動車等持出困難区域内にある間に用途を廃止したもの
  <sup>suppl-3251-226/art-54/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1/item-1</sup>
  a motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult since the day on which the public notice designating that area was given and that had its use discontinued while within that area;
  <sup>machine translation, not official</sup>

  **二**  自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の指定を解除する旨の公示があつた日までの間継続して当該自動車等持出困難区域内にあつた自動車で、次に掲げる自動車の区分に応じそれぞれ次に定めるもの
  <sup>suppl-3251-226/art-54/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1/item-2</sup>
  a motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which the public notice lifting the designation of that area was given, as specified below according to the following categories of motor vehicle:
  <sup>machine translation, not official</sup>

    **イ**  使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）第二条第一項に規定する自動車に該当する自動車　当該自動車等持出困難区域の指定を解除する旨の公示があつた日から二月以内に用途を廃止し、又は同条第十一項に規定する引取業者（次号イにおいて「引取業者」という。）に引き渡したもの
    <sup>suppl-3251-226/art-54/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1/item-2/sub-1</sup>
    a motor vehicle falling under a motor vehicle prescribed in Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002): one that had its use discontinued, or was delivered to a collector prescribed in paragraph (11) of that Article (referred to as a "collector" in (a) of the following item), within two months from the day on which the public notice lifting the designation of that area where removing motor vehicles, etc. is difficult was given;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる自動車以外の自動車　当該自動車等持出困難区域の指定を解除する旨の公示があつた日から二月以内に用途を廃止したもの又は同日から九月以内に解体したもの
    <sup>suppl-3251-226/art-54/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1/item-2/sub-2</sup>
    a motor vehicle other than one listed in (a): one that had its use discontinued within two months from the day on which the public notice lifting the designation of that area where removing motor vehicles, etc. is difficult was given, or one that was dismantled within nine months from that day.
    <sup>machine translation, not official</sup>

  **三**  自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の外に移動させた日までの間継続して当該自動車等持出困難区域内にあつた自動車で、次に掲げる自動車の区分に応じそれぞれ次に定めるもの
  <sup>suppl-3251-226/art-54/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1/item-3</sup>
  a motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which it was moved to outside that area, as specified below according to the following categories of motor vehicle:
  <sup>machine translation, not official</sup>

    **イ**  使用済自動車の再資源化等に関する法律第二条第一項に規定する自動車に該当する自動車　当該移動させた日から二月以内に用途を廃止し、又は引取業者に引き渡したもの
    <sup>suppl-3251-226/art-54/par-1/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1/item-3/sub-1</sup>
    a motor vehicle falling under a motor vehicle prescribed in Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles: one that had its use discontinued, or was delivered to a collector, within two months from the day on which it was moved;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる自動車以外の自動車　当該移動させた日から二月以内に用途を廃止したもの又は同日から九月以内に解体したもの
    <sup>suppl-3251-226/art-54/par-1/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1/item-3/sub-2</sup>
    a motor vehicle other than one listed in (a): one that had its use discontinued within two months from the day on which it was moved, or one that was dismantled within nine months from that day.
    <sup>machine translation, not official</sup>

**第二項**  前項に定めるもののほか、同項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-54/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-2</sup>
In addition to what is provided for in the preceding paragraph, matters necessary for the application of the provisions of that paragraph are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十五条（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等） — Exemption from Fixed Assets Tax and City Planning Tax on Land and Houses in Areas Subject to Instructions to Issue Evacuation Orders, etc. to Residents in Relation to the Nuclear Power Plant Accident
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-55 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55</sup>

**第一項**  市町村長は、当分の間各年度において、原子力発電所の事故に関して原子力災害対策特別措置法第二十条第二項の規定により原子力災害対策本部長が当該各年度の末日までに市町村長又は都道府県知事に対して行つた次に掲げる指示の対象となつた区域（当該各年度の初日の属する年の一月一日前にこれらの指示の対象でなくなつた区域を除く。）のうち、住民の退去又は避難の実施状況、土地及び家屋の使用状況、市町村による役務の提供の状況その他当該区域内の状況を総合的に勘案し、土地及び家屋に対して当該各年度分の固定資産税又は都市計画税を課することが公益上その他の事由により不適当と認める区域を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。
<sup>suppl-3251-226/art-55/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-1</sup>
For the time being, in each fiscal year, a mayor of a municipality must, among the areas (excluding areas that ceased to be subject to those instructions before January 1 of the year that includes the first day of that fiscal year) that became subject to the following instructions given by the Director-General of the Nuclear Emergency Response Headquarters to a mayor of a municipality or a governor of a prefecture, pursuant to the provisions of Article 20, paragraph (2) of the Act on Special Measures for Responding to Nuclear Disasters in relation to the nuclear power plant accident, by the last day of that fiscal year, designate and publicly notify an area in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it inappropriate, for reasons of public interest or otherwise, to impose fixed assets tax or city planning tax for that fiscal year on land and houses, and must notify the Minister for Internal Affairs and Communications without delay:
<sup>machine translation, not official</sup>

  **一**  住民に対し避難のための立退きを行うことを求める指示、勧告、助言その他の行為を行うことの指示
  <sup>suppl-3251-226/art-55/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-1/item-1</sup>
  an instruction to give an instruction, recommendation, advice or other act requesting residents to withdraw for evacuation;
  <sup>machine translation, not official</sup>

  **二**  前号に掲げるもののほか、これに類するものとして政令で定める指示
  <sup>suppl-3251-226/art-55/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-1/item-2</sup>
  in addition to what is listed in the preceding item, an instruction specified by Cabinet Order as being similar to it.
  <sup>machine translation, not official</sup>

**第二項**  市町村は、各年度の課税免除区域（前項の規定により公示された区域をいう。以下この項及び次項において同じ。）内に所在する土地及び当該各年度の課税免除区域内に当該各年度に係る賦課期日において所在する家屋に対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、当該各年度分の固定資産税又は都市計画税を課さないものとする。
<sup>suppl-3251-226/art-55/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-2</sup>
With regard to land located within the tax exemption area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph and the following paragraph) and houses located within the tax exemption area of that fiscal year on the assessment date for that fiscal year, a municipality is not to impose fixed assets tax or city planning tax for that fiscal year, notwithstanding the provisions of Article 342 or Article 702, paragraph (1).
<sup>machine translation, not official</sup>

**第三項**  市町村長は、各年度において、当該各年度の前年度の課税免除区域であつて当該各年度の課税免除区域に該当しない区域のうち、住民の退去又は避難の実施状況、土地及び家屋の使用状況、市町村による役務の提供の状況その他当該区域内の状況を総合的に勘案し、土地及び家屋に係る固定資産税額（附則第二十九条の五第十六項又は第十七項の規定の適用を受ける土地にあつてはこれらの規定の適用後の額とし、附則第十五条の六から第十五条の十一まで又は次条第十一項若しくは第十三項の規定の適用を受ける家屋にあつてはこれらの規定の適用後の額とする。以下この条において同じ。）又は都市計画税額（附則第二十九条の五第十六項又は第十七項の規定の適用を受ける土地にあつてはこれらの規定の適用後の額とし、附則第十五条の十一又は次条第十一項若しくは第十三項の規定の適用を受ける家屋にあつてはこれらの規定の適用後の額とする。以下この条において同じ。）のそれぞれ二分の一に相当する額を当該土地及び家屋に係る固定資産税額又は都市計画税額から減額して当該各年度分の固定資産税又は都市計画税を課することが適当と認める区域を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。
<sup>suppl-3251-226/art-55/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-3</sup>
In each fiscal year, a mayor of a municipality must designate and publicly notify an area, among the areas that were tax exemption areas of the previous fiscal year and do not fall under the tax exemption area of that fiscal year, in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it appropriate to impose fixed assets tax or city planning tax for that fiscal year after reducing, from the fixed assets tax amount or city planning tax amount pertaining to the land and houses, an amount equivalent to one-half of each of the fixed assets tax amount pertaining to the land and houses (for land subject to Article 29-5, paragraph (16) or paragraph (17) of the Supplementary Provisions, the amount after the application of these provisions, and for houses subject to Article 15-6 through Article 15-11 of the Supplementary Provisions or paragraph (11) or paragraph (13) of the following Article, the amount after the application of these provisions; the same applies hereinafter in this Article) or the city planning tax amount (for land subject to Article 29-5, paragraph (16) or paragraph (17) of the Supplementary Provisions, the amount after the application of these provisions, and for houses subject to Article 15-11 of the Supplementary Provisions or paragraph (11) or paragraph (13) of the following Article, the amount after the application of these provisions; the same applies hereinafter in this Article), and must notify the Minister for Internal Affairs and Communications without delay.
<sup>machine translation, not official</sup>

**第四項**  市町村は、各年度の減額課税初年度区域（前項の規定により公示された区域をいう。以下この項及び次項において同じ。）内に所在する土地及び当該各年度の減額課税初年度区域内に当該各年度に係る賦課期日において所在する家屋に係る固定資産税額又は都市計画税額のそれぞれ二分の一に相当する額を当該土地及び家屋に係る当該各年度分の固定資産税額又は都市計画税額から減額するものとする。
<sup>suppl-3251-226/art-55/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-4</sup>
A municipality is to reduce an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to land located within the first-year reduced-tax area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph and the following paragraph) and houses located within the first-year reduced-tax area of that fiscal year on the assessment date for that fiscal year, from the fixed assets tax amount or city planning tax amount for that fiscal year pertaining to that land and those houses.
<sup>machine translation, not official</sup>

**第五項**  市町村長は、各年度において、当該各年度の前年度の減額課税初年度区域のうち、住民の退去又は避難の実施状況、土地及び家屋の使用状況、市町村による役務の提供の状況その他当該区域内の状況を総合的に勘案し、土地及び家屋に係る固定資産税額又は都市計画税額のそれぞれ二分の一に相当する額を当該土地及び家屋に係る固定資産税額又は都市計画税額から減額して当該各年度分の固定資産税又は都市計画税を課することが適当と認める区域を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。
<sup>suppl-3251-226/art-55/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-5</sup>
In each fiscal year, a mayor of a municipality must designate and publicly notify an area, among the first-year reduced-tax areas of the previous fiscal year, in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it appropriate to impose fixed assets tax or city planning tax for that fiscal year after reducing, from the fixed assets tax amount or city planning tax amount pertaining to the land and houses, an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to the land and houses, and must notify the Minister for Internal Affairs and Communications without delay.
<sup>machine translation, not official</sup>

**第六項**  市町村は、各年度の減額課税第二年度区域（前項の規定により公示された区域をいう。以下この項及び次項において同じ。）内に所在する土地及び当該各年度の減額課税第二年度区域内に当該各年度に係る賦課期日において所在する家屋に係る固定資産税額又は都市計画税額のそれぞれ二分の一に相当する額を当該土地及び家屋に係る当該各年度分の固定資産税額又は都市計画税額から減額するものとする。
<sup>suppl-3251-226/art-55/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-6</sup>
A municipality is to reduce an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to land located within the second-year reduced-tax area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph and the following paragraph) and houses located within the second-year reduced-tax area of that fiscal year on the assessment date for that fiscal year, from the fixed assets tax amount or city planning tax amount for that fiscal year pertaining to that land and those houses.
<sup>machine translation, not official</sup>

**第七項**  市町村長は、各年度において、当該各年度の前年度の減額課税第二年度区域のうち、住民の退去又は避難の実施状況、土地及び家屋の使用状況、市町村による役務の提供の状況その他当該区域内の状況を総合的に勘案し、土地及び家屋に係る固定資産税額又は都市計画税額のそれぞれ二分の一に相当する額を当該土地及び家屋に係る固定資産税額又は都市計画税額から減額して当該各年度分の固定資産税又は都市計画税を課することが適当と認める区域を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。
<sup>suppl-3251-226/art-55/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-7</sup>
In each fiscal year, a mayor of a municipality must designate and publicly notify an area, among the second-year reduced-tax areas of the previous fiscal year, in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it appropriate to impose fixed assets tax or city planning tax for that fiscal year after reducing, from the fixed assets tax amount or city planning tax amount pertaining to the land and houses, an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to the land and houses, and must notify the Minister for Internal Affairs and Communications without delay.
<sup>machine translation, not official</sup>

**第八項**  市町村は、各年度の減額課税第三年度区域（前項の規定により公示された区域をいう。以下この項において同じ。）内に所在する土地及び当該各年度の減額課税第三年度区域内に当該各年度に係る賦課期日において所在する家屋に係る固定資産税額又は都市計画税額のそれぞれ二分の一に相当する額を当該土地及び家屋に係る当該各年度分の固定資産税額又は都市計画税額から減額するものとする。
<sup>suppl-3251-226/art-55/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-8</sup>
A municipality is to reduce an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to land located within the third-year reduced-tax area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph) and houses located within the third-year reduced-tax area of that fiscal year on the assessment date for that fiscal year, from the fixed assets tax amount or city planning tax amount for that fiscal year pertaining to that land and those houses.
<sup>machine translation, not official</sup>

### 第五十六条（東日本大震災に係る被災住宅用地等に対する固定資産税及び都市計画税の特例） — Special Provisions on Fixed Assets Tax and City Planning Tax on Disaster-Stricken Residential Land, etc. Relating to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-56 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56</sup>

**第一項**  東日本大震災により滅失し、又は損壊した家屋の敷地の用に供されていた土地で平成二十三年度分の固定資産税について第三百四十九条の三の二の規定の適用を受けたもの（以下この条において「被災住宅用地」という。）のうち、平成二十四年度から令和八年度までの各年度に係る賦課期日において家屋又は構築物の敷地の用に供されている土地以外の土地の全部又は一部で平成二十三年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第五項及び第六項において「被災住宅用地の所有者等」という。）が所有するものに対して課する平成二十四年度から令和八年度までの各年度分の固定資産税又は都市計画税については、当該土地を平成二十四年度から令和八年度までの各年度に係る賦課期日において第三百四十九条の三の二第一項に規定する住宅用地（以下この条において「住宅用地」という。）として使用することができないと市町村長が認める場合に限り、当該土地を住宅用地とみなして、この法律の規定（第三百四十九条の三の二第二項各号及び第三百八十四条の規定を除く。）を適用する。この場合において、第三百四十九条の三の二第二項中「住宅用地のうち、次の各号に掲げる区分に応じ、当該各号に定める住宅用地に該当するもの」とあるのは、「附則第五十六条第一項の規定により住宅用地とみなされた土地のうち政令で定めるもの」とする。
<sup>suppl-3251-226/art-56/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-1</sup>
With regard to fixed assets tax or city planning tax for each fiscal year from fiscal year 2012 to fiscal year 2026 imposed on land that, among land that was used as the site of a house destroyed or damaged due to the Great East Japan Earthquake and was subject to Article 349-3-2 with respect to fixed assets tax for fiscal year 2011 (hereinafter in this Article referred to as "disaster-stricken residential land"), is all or part of land other than land used as the site of a house or structure on the assessment date for each fiscal year from fiscal year 2012 to fiscal year 2026 that is owned by the owner of that disaster-stricken residential land as of the assessment date for fiscal year 2011 or another person specified by Cabinet Order (referred to as the "owner, etc. of disaster-stricken residential land" in paragraph (5) and paragraph (6)), the provisions of this Act (excluding the items of Article 349-3-2, paragraph (2) and Article 384) apply, deeming that land to be residential land, only where the mayor of the municipality finds that the land cannot be used, on the assessment date for each fiscal year from fiscal year 2012 to fiscal year 2026, as the residential land prescribed in Article 349-3-2, paragraph (1) (hereinafter in this Article referred to as "residential land"). In this case, in Article 349-3-2, paragraph (2), "those among residential land that fall under the residential land prescribed in the relevant item, according to the categories set forth in the following items" is deemed to be replaced with "those among land deemed to be residential land pursuant to Article 56, paragraph (1) of the Supplementary Provisions that are specified by Cabinet Order".
<sup>machine translation, not official</sup>

**第二項**  平成二十三年度に係る賦課期日において被災住宅用地を所有し、又はその共有持分を有していた者その他の政令で定める者（以下この項及び第五項において「被災住宅用地の共有者等」という。）が、平成二十四年度から令和八年度までの各年度に係る賦課期日において、当該被災住宅用地の全部若しくは一部を所有し、又はその全部若しくは一部について共有持分を有している場合（前項の規定の適用がある場合を除く。）には、平成二十四年度から令和八年度までの各年度に係る賦課期日において当該被災住宅用地の共有者等が所有し、又は共有持分を有している当該被災住宅用地の全部又は一部のうち政令で定めるもの（第七項において「特定被災住宅用地」という。）で家屋又は構築物の敷地の用に供されている土地以外の土地に対して課する平成二十四年度から令和八年度までの各年度分の固定資産税又は都市計画税については、前項の規定を準用する。この場合において、同項中「附則第五十六条第一項」とあるのは、「附則第五十六条第二項において準用する同条第一項」と読み替えるものとする。
<sup>suppl-3251-226/art-56/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-2</sup>
Where a person who owned, or held a share of co-ownership in, disaster-stricken residential land as of the assessment date for fiscal year 2011 or another person specified by Cabinet Order (hereinafter in this paragraph and paragraph (5) referred to as a "co-owner, etc. of disaster-stricken residential land") owns all or part of that disaster-stricken residential land, or holds a share of co-ownership in all or part of it, as of the assessment date for each fiscal year from fiscal year 2012 to fiscal year 2026 (excluding the case where the provisions of the preceding paragraph apply), the provisions of the preceding paragraph apply mutatis mutandis to fixed assets tax or city planning tax for each fiscal year from fiscal year 2012 to fiscal year 2026 imposed on land, other than land used as the site of a house or structure, among all or part of that disaster-stricken residential land that the co-owner, etc. of disaster-stricken residential land owns or in which the co-owner, etc. holds a share of co-ownership as of the assessment date for each fiscal year from fiscal year 2012 to fiscal year 2026, which is specified by Cabinet Order (referred to as "specified disaster-stricken residential land" in paragraph (7)). In this case, "Article 56, paragraph (1) of the Supplementary Provisions" in that paragraph is deemed to be replaced with "Article 56, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to paragraph (2) of that Article".
<sup>machine translation, not official</sup>

**第三項**  東日本大震災により滅失し、又は損壊した区分所有に係る家屋（以下この項及び次項において「被災区分所有家屋」という。）の敷地の用に供されていた土地で平成二十三年度分の固定資産税について第三百五十二条の二第一項の規定の適用を受けたもの（平成二十三年三月十一日以後に分割された土地を除く。以下この項及び第八項において「被災共用土地」という。）に対して課する平成二十四年度から令和八年度までの各年度分の固定資産税については、当該被災共用土地に係る納税義務者（当該被災共用土地に係る被災区分所有家屋に係る一の専有部分（建物の区分所有等に関する法律第二条第三項に規定する専有部分をいう。次項において同じ。）で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該被災共用土地に係る一の納税義務者であるものとする。以下この項において「被災共用土地納税義務者」という。）は、第十条の二第一項の規定にかかわらず、当該被災共用土地に係る固定資産税額を当該被災共用土地に係る各被災共用土地納税義務者の当該被災共用土地に係る持分の割合（当該被災共用土地が第一項（前項において準用する場合を含む。）の規定により住宅用地とみなされる部分及び住宅用地とみなされる部分以外の部分を併せ有する土地である場合その他の総務省令で定める場合には、総務省令で定めるところにより当該持分の割合を補正した割合）により按分した額を、当該各被災共用土地納税義務者の当該被災共用土地に係る固定資産税として納付する義務を負う。
<sup>suppl-3251-226/art-56/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-3</sup>
With regard to fixed assets tax for each fiscal year from fiscal year 2012 to fiscal year 2026 imposed on land that was used as the site of a building held in unit ownership that was destroyed or damaged due to the Great East Japan Earthquake (hereinafter in this paragraph and the following paragraph referred to as a "disaster-stricken building under unit ownership") and was subject to Article 352-2, paragraph (1) with respect to fixed assets tax for fiscal year 2011 (excluding land divided on or after March 11, 2011; hereinafter in this paragraph and paragraph (8) referred to as "disaster-stricken common land"), a person liable for tax relating to the disaster-stricken common land (where there was one exclusively-owned area (meaning an exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership; the same applies in the following paragraph) of the disaster-stricken building under unit ownership relating to the disaster-stricken common land that was co-owned by two or more persons, those two or more persons are treated as a single person liable for tax relating to the disaster-stricken common land; hereinafter in this paragraph referred to as a "person liable for tax for disaster-stricken common land") is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each person liable for tax for disaster-stricken common land relating to the disaster-stricken common land, the amount obtained by apportioning the fixed assets tax amount relating to the disaster-stricken common land by the ratio of the share in the disaster-stricken common land of each person liable for tax for disaster-stricken common land (where the disaster-stricken common land is land having both a portion deemed to be residential land pursuant to the provisions of paragraph (1) (including where applied mutatis mutandis pursuant to the preceding paragraph) and a portion other than a portion deemed to be residential land, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the ratio of the share corrected as provided by Order of the Ministry of Internal Affairs and Communications).
<sup>machine translation, not official</sup>

**第四項**  被災区分所有家屋の敷地の用に供されていた土地で平成二十三年度分の固定資産税について第三百五十二条の二第五項の規定の適用を受けたもの（平成二十三年三月十一日以後に分割された土地を除く。以下この項及び第九項において「特定被災共用土地」という。）に対して課する平成二十四年度から令和八年度までの各年度分の固定資産税については、当該特定被災共用土地に係る納税義務者（当該特定被災共用土地に係る被災区分所有家屋に係る一の専有部分で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該特定被災共用土地に係る一の納税義務者であるものとする。以下この項において「特定被災共用土地納税義務者」という。）全員の合意により前項の規定により按分する場合に用いられる割合に準じて定めた割合により当該特定被災共用土地に係る固定資産税額を按分することを、当該市町村の条例で定めるところにより、市町村長に申し出た場合において、市町村長が同項の規定による按分の方法を参酌し、当該割合により按分することが適当であると認めたときは、当該特定被災共用土地に係る各特定被災共用土地納税義務者は、第十条の二第一項の規定にかかわらず、当該特定被災共用土地に係る固定資産税額を当該割合により按分した額を、当該各特定被災共用土地納税義務者の当該特定被災共用土地に係る固定資産税として納付する義務を負う。
<sup>suppl-3251-226/art-56/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-4</sup>
With regard to fixed assets tax for each fiscal year from fiscal year 2012 to fiscal year 2026 imposed on land that was used as the site of a disaster-stricken building under unit ownership and was subject to Article 352-2, paragraph (5) with respect to fixed assets tax for fiscal year 2011 (excluding land divided on or after March 11, 2011; hereinafter in this paragraph and paragraph (9) referred to as "specified disaster-stricken common land"), where, as provided by the Municipal Ordinance of the municipality, all persons liable for tax relating to the specified disaster-stricken common land (where there was one exclusively-owned area of the disaster-stricken building under unit ownership relating to the specified disaster-stricken common land that was co-owned by two or more persons, those two or more persons are treated as a single person liable for tax relating to the specified disaster-stricken common land; hereinafter in this paragraph referred to as a "person liable for tax for specified disaster-stricken common land") have applied to the mayor of the municipality, by agreement, to apportion the fixed assets tax amount relating to the specified disaster-stricken common land by a ratio determined in conformity with the ratio used in apportioning under the provisions of the preceding paragraph, and the mayor of the municipality, taking into consideration the method of apportionment under that paragraph, finds it appropriate to apportion by that ratio, each person liable for tax for specified disaster-stricken common land relating to the specified disaster-stricken common land is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each person liable for tax for specified disaster-stricken common land relating to the specified disaster-stricken common land, the amount obtained by apportioning the fixed assets tax amount relating to the specified disaster-stricken common land by that ratio.
<sup>machine translation, not official</sup>

**第五項**  市町村長は、被災住宅用地の所有者等又は被災住宅用地の共有者等が第一項又は第二項の規定の適用を受けようとする場合には、これらの者に、当該市町村の条例で定めるところにより、その旨を申告させることができる。
<sup>suppl-3251-226/art-56/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-5</sup>
In the case where an owner, etc. of disaster-stricken residential land or a co-owner, etc. of disaster-stricken residential land seeks to be subject to paragraph (1) or paragraph (2), the mayor of the municipality may have those persons make a declaration to that effect, as provided by the Municipal Ordinance of the municipality.
<sup>machine translation, not official</sup>

**第六項**  第三百四十三条第七項に規定する仮換地等（平成二十三年一月二日以後に使用し、又は収益することができることとなつたものに限る。以下この項から第九項までにおいて「特定仮換地等」という。）に対応する従前の土地の全部又は一部が被災住宅用地である場合において、平成二十四年度から令和八年度までの各年度分の固定資産税について同条第七項の規定により当該被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている被災住宅用地の所有者等をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する平成二十四年度から令和八年度までの各年度分の固定資産税又は都市計画税については、当該特定仮換地等のうち、従前の土地のうちの被災住宅用地に相当する土地を被災住宅用地とみなして、第一項及び前項の規定を適用する。この場合において、第一項中「土地以外の土地の全部又は一部で平成二十三年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第五項及び第六項において「被災住宅用地の所有者等」という。）が所有するもの」とあるのは「土地以外の土地」と、「附則第五十六条第一項」とあるのは「附則第五十六条第六項の規定により読み替えて適用される同条第一項」と、前項中「被災住宅用地の所有者等又は被災住宅用地の共有者等が第一項又は第二項」とあるのは「次項に規定する特定仮換地等に対応する従前の土地の所有者である同項に規定する被災住宅用地の所有者等が同項の規定により読み替えて適用される第一項」とする。
<sup>suppl-3251-226/art-56/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-6</sup>
Where all or part of the former land corresponding to provisional replotting land, etc. prescribed in Article 343, paragraph (7) (limited to that which became usable or profitable on or after January 2, 2011; hereinafter in this paragraph through paragraph (9) referred to as "specified provisional replotting land, etc.") is disaster-stricken residential land, and, with regard to fixed assets tax for each fiscal year from fiscal year 2012 to fiscal year 2026, the owner, etc. of disaster-stricken residential land who is registered in the register or the supplementary land tax ledger as the owner of that disaster-stricken residential land is deemed, pursuant to the provisions of paragraph (7) of that Article, to be the owner under paragraph (1) of that Article relating to that specified provisional replotting land, etc., the provisions of paragraph (1) and the preceding paragraph apply to fixed assets tax or city planning tax for each fiscal year from fiscal year 2012 to fiscal year 2026 imposed on that specified provisional replotting land, etc., deeming the land among that specified provisional replotting land, etc. that corresponds to the disaster-stricken residential land among the former land to be disaster-stricken residential land. In this case, in paragraph (1), "all or part of land other than land used as the site of a house or structure on the assessment date for each fiscal year from fiscal year 2012 to fiscal year 2026 that is owned by the owner of that disaster-stricken residential land as of the assessment date for fiscal year 2011 or another person specified by Cabinet Order (referred to as the 'owner, etc. of disaster-stricken residential land' in paragraph (5) and paragraph (6))" is deemed to be replaced with "land other than land used as the site of a house or structure on the assessment date for each fiscal year from fiscal year 2012 to fiscal year 2026", and "Article 56, paragraph (1) of the Supplementary Provisions" with "Article 56, paragraph (1) of the Supplementary Provisions as applied with terms replaced pursuant to paragraph (6) of that Article"; and in the preceding paragraph, "an owner, etc. of disaster-stricken residential land or a co-owner, etc. of disaster-stricken residential land seeks to be subject to paragraph (1) or paragraph (2)" is deemed to be replaced with "the owner of the former land corresponding to the specified provisional replotting land, etc. prescribed in the following paragraph, being the owner, etc. of disaster-stricken residential land prescribed in that paragraph, seeks to be subject to paragraph (1) as applied with terms replaced pursuant to that paragraph".
<sup>machine translation, not official</sup>

**第七項**  特定仮換地等に対応する従前の土地の全部又は一部が特定被災住宅用地である場合において、平成二十四年度から令和八年度までの各年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する平成二十四年度から令和八年度までの各年度分の固定資産税又は都市計画税については、前項の規定を準用する。この場合において、同項中「従前の土地のうちの被災住宅用地に相当する土地」とあるのは「従前の土地のうちの特定被災住宅用地に相当する土地」と、「附則第五十六条第六項」とあるのは「附則第五十六条第七項において準用する同条第六項」と、「次項」とあるのは「第七項において準用する次項」と、「である同項に規定する被災住宅用地の所有者等」とあるのは「又は共有者である被災住宅用地の共有者等」と読み替えるものとする。
<sup>suppl-3251-226/art-56/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-7</sup>
Where all or part of the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken residential land, and, with regard to fixed assets tax for each fiscal year from fiscal year 2012 to fiscal year 2026, the person registered in the register or the supplementary land tax ledger as the owner of that specified disaster-stricken residential land is deemed, pursuant to the provisions of Article 343, paragraph (7), to be the owner under paragraph (1) of that Article relating to that specified provisional replotting land, etc., the provisions of the preceding paragraph apply mutatis mutandis to fixed assets tax or city planning tax for each fiscal year from fiscal year 2012 to fiscal year 2026 imposed on that specified provisional replotting land, etc. In this case, in that paragraph, "that corresponds to the disaster-stricken residential land among the former land" is deemed to be replaced with "that corresponds to the specified disaster-stricken residential land among the former land", "paragraph (6) of that Article" with "paragraph (6) of that Article as applied mutatis mutandis pursuant to paragraph (7) of that Article", "the following paragraph" with "the following paragraph as applied mutatis mutandis pursuant to paragraph (7)", and "being the owner, etc. of disaster-stricken residential land prescribed in that paragraph" with "or co-owner, being the co-owner, etc. of disaster-stricken residential land".
<sup>machine translation, not official</sup>

**第八項**  特定仮換地等に対応する従前の土地が被災共用土地である場合において、平成二十四年度から令和八年度までの各年度分の固定資産税について第三百四十三条第七項の規定により当該被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する平成二十四年度から令和八年度までの各年度分の固定資産税については、当該特定仮換地等を被災共用土地とみなして、第三項の規定を適用する。この場合において、同項中「被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る被災区分所有家屋」と、「被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」と、「被災共用土地に係る持分の割合」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る持分の割合」と、「第一項（前項において準用する場合を含む。）」とあるのは「第六項（第七項において準用する場合を含む。）の規定により読み替えて適用される第一項」とする。
<sup>suppl-3251-226/art-56/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-8</sup>
Where the former land corresponding to specified provisional replotting land, etc. is disaster-stricken common land, and, with regard to fixed assets tax for each fiscal year from fiscal year 2012 to fiscal year 2026, the person registered in the register or the supplementary land tax ledger as the owner of that disaster-stricken common land is deemed, pursuant to the provisions of Article 343, paragraph (7), to be the owner under paragraph (1) of that Article relating to that specified provisional replotting land, etc., the provisions of paragraph (3) apply to fixed assets tax for each fiscal year from fiscal year 2012 to fiscal year 2026 imposed on that specified provisional replotting land, etc., deeming that specified provisional replotting land, etc. to be disaster-stricken common land. In this case, in that paragraph, "the disaster-stricken building under unit ownership relating to the disaster-stricken common land" is deemed to be replaced with "the disaster-stricken building under unit ownership relating to the disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", "person liable for tax for disaster-stricken common land" with "person liable for tax on specified provisional replotting land, etc.", "the ratio of the share in the disaster-stricken common land" with "the ratio of the share in the disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and "paragraph (1) (including where applied mutatis mutandis pursuant to the preceding paragraph)" with "paragraph (1) as applied with terms replaced pursuant to paragraph (6) (including where applied mutatis mutandis pursuant to paragraph (7))".
<sup>machine translation, not official</sup>

**第九項**  特定仮換地等に対応する従前の土地が特定被災共用土地である場合において、平成二十四年度から令和八年度までの各年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する平成二十四年度から令和八年度までの各年度分の固定資産税については、当該特定仮換地等を特定被災共用土地とみなして、第四項の規定を適用する。この場合において、同項中「特定被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である特定被災共用土地に係る被災区分所有家屋」と、「特定被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」とする。
<sup>suppl-3251-226/art-56/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-9</sup>
Where the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken common land, and, with regard to fixed assets tax for each fiscal year from fiscal year 2012 to fiscal year 2026, the person registered in the register or the supplementary land tax ledger as the owner of that specified disaster-stricken common land is deemed, pursuant to the provisions of Article 343, paragraph (7), to be the owner under paragraph (1) of that Article relating to that specified provisional replotting land, etc., the provisions of paragraph (4) apply to fixed assets tax for each fiscal year from fiscal year 2012 to fiscal year 2026 imposed on that specified provisional replotting land, etc., deeming that specified provisional replotting land, etc. to be specified disaster-stricken common land. In this case, in that paragraph, "the disaster-stricken building under unit ownership relating to the specified disaster-stricken common land" is deemed to be replaced with "the disaster-stricken building under unit ownership relating to the specified disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and "person liable for tax for specified disaster-stricken common land" with "person liable for tax on specified provisional replotting land, etc.".
<sup>machine translation, not official</sup>

**第十項**  被災住宅用地（福島県の区域内にあるものに限る。）の所有者（当該被災住宅用地が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、令和八年四月一日から令和十一年三月三十一日までの間に、当該被災住宅用地に代わるものと市町村長が認める土地の取得（共有持分の取得を含む。以下この項において同じ。）を行つた場合における当該取得が行われた土地で新たに固定資産税又は都市計画税が課されることとなつた年度、翌年度又は翌々年度に係る賦課期日において家屋又は構築物の敷地の用に供されている土地以外の土地に対して課する当該各年度分の固定資産税又は都市計画税については、当該取得が行われた土地のうち被災住宅用地に相当する土地として政令で定めるものを住宅用地とみなして、この法律の規定（第三百四十九条の三の二第二項各号及び第三百八十四条の規定を除く。）を適用する。この場合において、第三百四十九条の三の二第二項中「住宅用地のうち、次の各号に掲げる区分に応じ、当該各号に定める住宅用地に該当するもの」とあるのは、「附則第五十六条第十項の規定により住宅用地とみなされた土地のうち政令で定めるもの」とする。
<sup>suppl-3251-226/art-56/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-10</sup>
Where the owner of disaster-stricken residential land (limited to that within the area of Fukushima Prefecture) (including, where that disaster-stricken residential land is property in co-ownership, a person who holds a share in it) or another person specified by Cabinet Order has, during the period from April 1, 2026 to March 31, 2029, acquired land that the mayor of the municipality finds to be a replacement for that disaster-stricken residential land (including the acquisition of a share of co-ownership; the same applies hereinafter in this paragraph), with regard to fixed assets tax or city planning tax for each of the fiscal years concerned imposed on land, other than land used as the site of a house or structure on the assessment date for the fiscal year in which fixed assets tax or city planning tax was newly imposed on the land so acquired, the following fiscal year or the fiscal year after next, the provisions of this Act (excluding the items of Article 349-3-2, paragraph (2) and Article 384) apply, deeming the land specified by Cabinet Order as corresponding to disaster-stricken residential land, among the land so acquired, to be residential land. In this case, in Article 349-3-2, paragraph (2), "those among residential land that fall under the residential land prescribed in the relevant item, according to the categories set forth in the following items" is deemed to be replaced with "those among land deemed to be residential land pursuant to Article 56, paragraph (10) of the Supplementary Provisions that are specified by Cabinet Order".
<sup>machine translation, not official</sup>

**第十一項**  市町村は、東日本大震災により滅失し、又は損壊した家屋（福島県の区域内に所在し、又は所在していたものに限る。）の所有者（当該家屋が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、令和八年四月一日から令和十一年三月三十一日までの間に、当該滅失し、若しくは損壊した家屋に代わるものと市町村長が認める家屋を取得し、又は当該損壊した家屋を最初に改築した場合における当該取得され、又は改築された家屋に対して課する固定資産税又は都市計画税については、当該家屋が取得され、又は改築された日（当該家屋が平成二十三年三月十一日以後において二回以上改築された場合には、その最初に改築された日。以下この項において同じ。）の属する年の翌年の一月一日（当該家屋が取得され、又は改築された日が一月一日である場合には、同日）を賦課期日とする年度から四年度分の固定資産税又は都市計画税については、当該家屋に係る固定資産税額（附則第十五条の六から第十五条の十一までの規定の適用を受ける家屋にあつては、これらの規定の適用後の額。以下この項において同じ。）又は都市計画税額（同条の規定の適用を受ける家屋にあつては、同条の規定の適用後の額。以下この項において同じ。）のうち、この項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額（当該家屋が区分所有に係る家屋である場合又は共有物である家屋である場合には、この項の規定の適用を受ける部分に係る税額として各区分所有者又は各共有者ごとに政令で定めるところにより算定した額の合算額。以下この項において「適用部分の税額」という。）のそれぞれ二分の一に相当する額を当該家屋に係る固定資産税額又は都市計画税額から減額し、その後二年度分の固定資産税又は都市計画税については、当該家屋に係る固定資産税額又は都市計画税額のうち、適用部分の税額のそれぞれ三分の一に相当する額を当該家屋に係る固定資産税額又は都市計画税額から減額するものとする。
<sup>suppl-3251-226/art-56/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-11</sup>
With regard to fixed assets tax or city planning tax imposed on a house so acquired or rebuilt, where the owner (including, where the house is property in co-ownership, a person who holds a share in it) of a house destroyed or damaged due to the Great East Japan Earthquake (limited to one located, or that was located, within the area of Fukushima Prefecture) or another person specified by Cabinet Order has, during the period from April 1, 2026 to March 31, 2029, acquired a house that the mayor of the municipality finds to be a replacement for that destroyed or damaged house, or has rebuilt that damaged house for the first time, a municipality is, for four fiscal years of fixed assets tax or city planning tax starting from the fiscal year whose assessment date is January 1 of the year following the year that includes the day on which the house was acquired or rebuilt (where the house was rebuilt twice or more on or after March 11, 2011, the day on which it was first rebuilt; the same applies hereinafter in this paragraph) (where the day on which the house was acquired or rebuilt is January 1, that day), to reduce an amount equivalent to one-half of each of the portion, calculated as provided by Cabinet Order as the tax amount pertaining to the portion subject to the application of this paragraph (where the house is a building held in unit ownership or a house that is property in co-ownership, the total of the amounts calculated as provided by Cabinet Order for each unit owner or each co-owner as the tax amount pertaining to the portion subject to the application of this paragraph; hereinafter in this paragraph referred to as the "tax on the applicable part"), of the fixed assets tax amount pertaining to the house (for a house subject to Article 15-6 through Article 15-11 of the Supplementary Provisions, the amount after the application of these provisions; the same applies hereinafter in this paragraph) or the city planning tax amount pertaining to the house (for a house subject to Article 15-11 of the Supplementary Provisions, the amount after the application of that Article; the same applies hereinafter in this paragraph), from the fixed assets tax amount or city planning tax amount pertaining to the house, and, for the following two fiscal years of fixed assets tax or city planning tax, to reduce an amount equivalent to one-third of each of the tax on the applicable part, of the fixed assets tax amount or city planning tax amount pertaining to the house, from the fixed assets tax amount or city planning tax amount pertaining to the house.
<sup>machine translation, not official</sup>

**第十二項**  居住困難区域を指定する旨の公示があつた日において当該居住困難区域内に所在していた家屋の敷地の用に供されていた土地で平成二十三年度分の固定資産税について第三百四十九条の三の二の規定の適用を受けたもの（以下この項において「対象区域内住宅用地」という。）の同日における所有者（当該対象区域内住宅用地が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、同日から当該居住困難区域の指定を解除する旨の公示があつた日から起算して三月を経過する日までの間に、当該対象区域内住宅用地に代わるものと市町村長が認める土地の取得（共有持分の取得を含む。以下この項において同じ。）を行つた場合における当該取得が行われた土地で新たに固定資産税又は都市計画税が課されることとなつた年度、翌年度又は翌々年度に係る賦課期日において家屋又は構築物の敷地の用に供されている土地以外の土地に対して課する当該各年度分の固定資産税又は都市計画税については、当該取得が行われた土地のうち対象区域内住宅用地に相当する土地として政令で定めるものを住宅用地とみなして、この法律の規定（同条第二項各号及び第三百八十四条の規定を除く。）を適用する。この場合において、第三百四十九条の三の二第二項中「住宅用地のうち、次の各号に掲げる区分に応じ、当該各号に定める住宅用地に該当するもの」とあるのは、「附則第五十六条第十二項の規定により住宅用地とみなされた土地のうち政令で定めるもの」とする。
<sup>suppl-3251-226/art-56/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-12</sup>
Where the owner, as of the day on which the public notice designating an area unfit for habitation was given (including, where the land is property in co-ownership, a person who holds a share in it), or another person specified by Cabinet Order, of land that was used as the site of a house located on that day within that area unfit for habitation and was subject to Article 349-3-2 with respect to fixed assets tax for fiscal year 2011 (hereinafter in this paragraph referred to as "residential land in a designated area") has, during the period from that day until the day on which three months have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, acquired land that the mayor of the municipality finds to be a replacement for that residential land in a designated area (including the acquisition of a share of co-ownership; the same applies hereinafter in this paragraph), with regard to fixed assets tax or city planning tax for each of the fiscal years concerned imposed on land, other than land used as the site of a house or structure on the assessment date for the fiscal year in which fixed assets tax or city planning tax was newly imposed on the land so acquired, the following fiscal year or the fiscal year after next, the provisions of this Act (excluding the items of paragraph (2) of that Article and Article 384) apply, deeming the land specified by Cabinet Order as corresponding to residential land in a designated area, among the land so acquired, to be residential land. In this case, in Article 349-3-2, paragraph (2), "those among residential land that fall under the residential land prescribed in the relevant item, according to the categories set forth in the following items" is deemed to be replaced with "those among land deemed to be residential land pursuant to Article 56, paragraph (12) of the Supplementary Provisions that are specified by Cabinet Order".
<sup>machine translation, not official</sup>

**第十三項**  市町村は、居住困難区域を指定する旨の公示があつた日において当該居住困難区域内に所在していた家屋（以下この項において「対象区域内家屋」という。）の同日における所有者（当該対象区域内家屋が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、当該対象区域内家屋に代わるものと市町村長が認める家屋を同日から当該居住困難区域の指定を解除する旨の公示があつた日から起算して三月（当該対象区域内家屋に代わるものと市町村長が認める家屋が同日後に新築されたものであるときは、一年）を経過する日までの間に取得した場合における当該取得された家屋に対して課する固定資産税又は都市計画税については、当該家屋が取得された日の属する年の翌年の一月一日（当該家屋が取得された日が一月一日である場合には、同日）を賦課期日とする年度から四年度分の固定資産税又は都市計画税については、当該家屋に係る固定資産税額（附則第十五条の六から第十五条の十一までの規定の適用を受ける家屋にあつては、これらの規定の適用後の額。以下この項において同じ。）又は都市計画税額（同条の規定の適用を受ける家屋にあつては、同条の規定の適用後の額。以下この項において同じ。）のうち、この項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額（当該家屋が区分所有に係る家屋である場合又は共有物である家屋である場合には、この項の規定の適用を受ける部分に係る税額として各区分所有者又は各共有者ごとに政令で定めるところにより算定した額の合算額。以下この項において「適用部分の税額」という。）のそれぞれ二分の一に相当する額を当該家屋に係る固定資産税額又は都市計画税額から減額し、その後二年度分の固定資産税又は都市計画税については、当該家屋に係る固定資産税額又は都市計画税額のうち、適用部分の税額のそれぞれ三分の一に相当する額を当該家屋に係る固定資産税額又は都市計画税額から減額するものとする。
<sup>suppl-3251-226/art-56/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-13</sup>
With regard to fixed assets tax or city planning tax imposed on a house so acquired, where the owner, as of the day on which the public notice designating an area unfit for habitation was given (including, where the house is property in co-ownership, a person who holds a share in it), or another person specified by Cabinet Order, of a house located on that day within that area unfit for habitation (hereinafter in this paragraph referred to as a "house in a designated area") has acquired a house that the mayor of the municipality finds to be a replacement for that house in a designated area during the period from that day until the day on which three months (one year, where the house that the mayor finds to be a replacement for that house in a designated area was newly constructed after that day) have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, a municipality is, for four fiscal years of fixed assets tax or city planning tax starting from the fiscal year whose assessment date is January 1 of the year following the year that includes the day on which the house was acquired (where the day on which the house was acquired is January 1, that day), to reduce an amount equivalent to one-half of each of the portion, calculated as provided by Cabinet Order as the tax amount pertaining to the portion subject to the application of this paragraph (where the house is a building held in unit ownership or a house that is property in co-ownership, the total of the amounts calculated as provided by Cabinet Order for each unit owner or each co-owner as the tax amount pertaining to the portion subject to the application of this paragraph; hereinafter in this paragraph referred to as the "tax on the applicable part"), of the fixed assets tax amount pertaining to the house (for a house subject to Article 15-6 through Article 15-11 of the Supplementary Provisions, the amount after the application of these provisions; the same applies hereinafter in this paragraph) or the city planning tax amount pertaining to the house (for a house subject to Article 15-11 of the Supplementary Provisions, the amount after the application of that Article; the same applies hereinafter in this paragraph), from the fixed assets tax amount or city planning tax amount pertaining to the house, and, for the following two fiscal years of fixed assets tax or city planning tax, to reduce an amount equivalent to one-third of each of the tax on the applicable part, of the fixed assets tax amount or city planning tax amount pertaining to the house, from the fixed assets tax amount or city planning tax amount pertaining to the house.
<sup>machine translation, not official</sup>

**第十四項**  居住困難区域を指定する旨の公示があつた日において当該居住困難区域内に所在していた償却資産（以下この項において「対象区域内償却資産」という。）の同日における所有者（当該対象区域内償却資産が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、政令で定める区域内に平成二十八年四月一日から当該居住困難区域の指定を解除する旨の公示があつた日から起算して三月を経過する日までの間に、当該対象区域内償却資産に代わるものと市町村長（第三百八十九条の規定の適用を受ける償却資産にあつては、当該償却資産の価格等を決定する総務大臣又は道府県知事）が認める償却資産の取得（共有持分の取得を含む。以下この項において同じ。）を行つた場合における当該取得が行われた償却資産（当該対象区域内償却資産又は当該取得が行われた償却資産が共有物である場合には、当該償却資産のうち対象区域内償却資産に代わるものとして政令で定める部分とする。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該償却資産の取得が行われた日後最初に固定資産税を課することとなつた年度から四年度分の固定資産税に限り、当該償却資産に係る固定資産税の課税標準となるべき価格の二分の一の額（第三百四十九条の三又は附則第十五条（第二十項を除く。）から第十五条の三までの規定の適用を受ける償却資産にあつては、これらの規定により課税標準とされる額の二分の一の額）とする。
<sup>suppl-3251-226/art-56/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-14</sup>
Where the owner, as of the day on which the public notice designating an area unfit for habitation was given (including, where the depreciable assets are property in co-ownership, a person who holds a share in them), or another person specified by Cabinet Order, of depreciable assets located on that day within that area unfit for habitation (hereinafter in this paragraph referred to as "depreciable assets in a designated area") has, within an area specified by Cabinet Order, during the period from April 1, 2016 until the day on which three months have elapsed counted from the day on which the public notice lifting the designation of that area unfit for habitation was given, acquired depreciable assets that the mayor of the municipality (for depreciable assets subject to Article 389, the Minister for Internal Affairs and Communications or the prefectural governor who determines the price, etc. of those depreciable assets) finds to be a replacement for those depreciable assets in a designated area (including the acquisition of a share of co-ownership; the same applies hereinafter in this paragraph), the tax base of fixed assets tax imposed on the depreciable assets so acquired (where those depreciable assets in a designated area or the depreciable assets so acquired are property in co-ownership, the portion of those depreciable assets specified by Cabinet Order as a replacement for the depreciable assets in a designated area) is, notwithstanding Article 349-2, limited to fixed assets tax for the four fiscal years starting from the first fiscal year for which fixed assets tax is to be imposed after the day on which the acquisition of those depreciable assets was made, an amount equivalent to one-half of the price that is to be the tax base for fixed assets tax pertaining to those depreciable assets (for depreciable assets subject to Article 349-3 or Article 15 (excluding paragraph (20)) through Article 15-3 of the Supplementary Provisions, an amount equivalent to one-half of the amount that is to be the tax base under these provisions).
<sup>machine translation, not official</sup>

**第十五項**  前項の規定の適用がある場合には、附則第十五条の五中「附則第十五条から第十五条の三の二まで」とあるのは、「附則第十五条から第十五条の三の二まで又は附則第五十六条第十四項」とする。
<sup>suppl-3251-226/art-56/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-15</sup>
Where the provisions of the preceding paragraph apply, in Article 15-5 of the Supplementary Provisions, "Articles 15 through 15-3-2 of the Supplementary Provisions" is deemed to be replaced with "Articles 15 through 15-3-2 of the Supplementary Provisions or Article 56, paragraph (14) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第十六項**  前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-56/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-16</sup>
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十七条  〔削除 / repealed〕
<sup>suppl-3251-226/art-57 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-57</sup>

**第一項**  削除
<sup>suppl-3251-226/art-57/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-57/par-1</sup>

### 第五十八条（東日本大震災に係る自動車等持出困難区域内の軽自動車等に対する軽自動車税の特例） — Special Provisions on Light Motor Vehicle Tax for Light Motor Vehicles, etc. in Areas Where Removing Motor Vehicles, etc. Is Difficult Relating to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-58 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58</sup>

**第一項**  自動車等持出困難区域（附則第五十四条第一項に規定する自動車等持出困難区域をいう。以下この項から第三項までにおいて同じ。）内の軽自動車（三輪以上のものに限る。以下この項において同じ。）が、次に掲げる軽自動車で政令で定めるものに該当することとなつた場合には、当該軽自動車は、第四百四十三条第一項の規定の適用については、当該軽自動車に係る自動車等持出困難区域を指定する旨の公示があつた日以後同項の軽自動車等でなかつたものとみなす。
<sup>suppl-3251-226/art-58/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-1</sup>
Where a light motor vehicle (limited to one with three or more wheels; the same applies hereinafter in this paragraph) within an area where removing motor vehicles, etc. is difficult (meaning the area where removing motor vehicles, etc. is difficult prescribed in Article 54, paragraph (1) of the Supplementary Provisions; the same applies hereinafter from this paragraph through paragraph (3)) has come to fall under any of the following light motor vehicles specified by Cabinet Order, that light motor vehicle is deemed, for the purposes of the application of Article 443, paragraph (1), not to have been a light motor vehicle, etc. under that paragraph on or after the day on which the public notice designating the area where removing motor vehicles, etc. is difficult pertaining to that light motor vehicle was given:
<sup>machine translation, not official</sup>

  **一**  自動車等持出困難区域を指定する旨の公示があつた日から継続して当該自動車等持出困難区域内にあつた軽自動車で、当該自動車等持出困難区域内にある間に用途を廃止したもの
  <sup>suppl-3251-226/art-58/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-1/item-1</sup>
  a light motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult since the day on which the public notice designating that area was given and that had its use discontinued while within that area;
  <sup>machine translation, not official</sup>

  **二**  自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の指定を解除する旨の公示があつた日までの間継続して当該自動車等持出困難区域内にあつた軽自動車で、次に掲げる軽自動車の区分に応じそれぞれ次に定めるもの
  <sup>suppl-3251-226/art-58/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-1/item-2</sup>
  a light motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which the public notice lifting the designation of that area was given, as specified below according to the following categories of light motor vehicle:
  <sup>machine translation, not official</sup>

    **イ**  使用済自動車の再資源化等に関する法律第二条第一項に規定する自動車に該当する軽自動車　当該自動車等持出困難区域の指定を解除する旨の公示があつた日から二月以内に用途を廃止し、又は同条第十一項に規定する引取業者（次号イにおいて「引取業者」という。）に引き渡したもの
    <sup>suppl-3251-226/art-58/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-1/item-2/sub-1</sup>
    a light motor vehicle falling under an automobile prescribed in Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles: one that had its use discontinued, or was delivered to a collector prescribed in paragraph (11) of that Article (referred to as a "collector" in (a) of the following item), within two months from the day on which the public notice lifting the designation of that area where removing motor vehicles, etc. is difficult was given;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる軽自動車以外の軽自動車　当該自動車等持出困難区域の指定を解除する旨の公示があつた日から二月以内に用途を廃止したもの又は同日から九月以内に解体したもの
    <sup>suppl-3251-226/art-58/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-1/item-2/sub-2</sup>
    a light motor vehicle other than one listed in (a): one that had its use discontinued within two months from the day on which the public notice lifting the designation of that area where removing motor vehicles, etc. is difficult was given, or one that was dismantled within nine months from that day.
    <sup>machine translation, not official</sup>

  **三**  自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の外に移動させた日までの間継続して当該自動車等持出困難区域内にあつた軽自動車で、次に掲げる軽自動車の区分に応じそれぞれ次に定めるもの
  <sup>suppl-3251-226/art-58/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-1/item-3</sup>
  a light motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which it was moved to outside that area, as specified below according to the following categories of light motor vehicle:
  <sup>machine translation, not official</sup>

    **イ**  使用済自動車の再資源化等に関する法律第二条第一項に規定する自動車に該当する軽自動車　当該移動させた日から二月以内に用途を廃止し、又は引取業者に引き渡したもの
    <sup>suppl-3251-226/art-58/par-1/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-1/item-3/sub-1</sup>
    a light motor vehicle falling under an automobile prescribed in Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles: one that had its use discontinued, or was delivered to a collector, within two months from the day on which it was moved;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる軽自動車以外の軽自動車　当該移動させた日から二月以内に用途を廃止したもの又は同日から九月以内に解体したもの
    <sup>suppl-3251-226/art-58/par-1/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-1/item-3/sub-2</sup>
    a light motor vehicle other than one listed in (a): one that had its use discontinued within two months from the day on which it was moved, or one that was dismantled within nine months from that day.
    <sup>machine translation, not official</sup>

**第二項**  自動車等持出困難区域内の原動機付自転車、軽自動車（二輪のものに限る。）及び二輪の小型自動車（以下この項において「二輪自動車等」という。）が、次に掲げる二輪自動車等で政令で定めるものに該当することとなつた場合には、当該二輪自動車等は、第四百四十三条第一項の規定の適用については、当該二輪自動車等に係る自動車等持出困難区域を指定する旨の公示があつた日以後同項の軽自動車等でなかつたものとみなす。
<sup>suppl-3251-226/art-58/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-2</sup>
Where a motorized bicycle, a light motor vehicle (limited to one with two wheels) or a two-wheeled small-sized motor vehicle (hereinafter in this paragraph referred to as a "two-wheeled vehicle, etc.") within an area where removing motor vehicles, etc. is difficult has come to fall under any of the following two-wheeled vehicles, etc. specified by Cabinet Order, that two-wheeled vehicle, etc. is deemed, for the purposes of the application of Article 443, paragraph (1), not to have been a light motor vehicle, etc. under that paragraph on or after the day on which the public notice designating the area where removing motor vehicles, etc. is difficult pertaining to that two-wheeled vehicle, etc. was given:
<sup>machine translation, not official</sup>

  **一**  自動車等持出困難区域を指定する旨の公示があつた日から継続して当該自動車等持出困難区域内にあつた二輪自動車等で、当該自動車等持出困難区域内にある間に用途を廃止したもの
  <sup>suppl-3251-226/art-58/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-2/item-1</sup>
  a two-wheeled vehicle, etc. that has continuously been within the area where removing motor vehicles, etc. is difficult since the day on which the public notice designating that area was given and that had its use discontinued while within that area;
  <sup>machine translation, not official</sup>

  **二**  自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の指定を解除する旨の公示があつた日までの間継続して当該自動車等持出困難区域内にあつた二輪自動車等で、同日から二月以内に用途を廃止し、又は解体したもの
  <sup>suppl-3251-226/art-58/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-2/item-2</sup>
  a two-wheeled vehicle, etc. that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which the public notice lifting the designation of that area was given, and that had its use discontinued or was dismantled within two months from that day;
  <sup>machine translation, not official</sup>

  **三**  自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の外に移動させた日までの間継続して当該自動車等持出困難区域内にあつた二輪自動車等で、同日から二月以内に用途を廃止し、又は解体したもの
  <sup>suppl-3251-226/art-58/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-2/item-3</sup>
  a two-wheeled vehicle, etc. that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which it was moved to outside that area, and that had its use discontinued or was dismantled within two months from that day.
  <sup>machine translation, not official</sup>

**第三項**  自動車等持出困難区域内の小型特殊自動車が、次に掲げる小型特殊自動車で政令で定めるものに該当することとなつた場合には、当該小型特殊自動車は、第四百四十三条第一項の規定の適用については、当該小型特殊自動車に係る自動車等持出困難区域を指定する旨の公示があつた日以後同項の軽自動車等でなかつたものとみなす。
<sup>suppl-3251-226/art-58/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-3</sup>
Where a special small motor vehicle within an area where removing motor vehicles, etc. is difficult has come to fall under any of the following small special motor vehicles specified by Cabinet Order, that special small motor vehicle is deemed, for the purposes of the application of Article 443, paragraph (1), not to have been a light motor vehicle, etc. under that paragraph on or after the day on which the public notice designating the area where removing motor vehicles, etc. is difficult pertaining to that special small motor vehicle was given:
<sup>machine translation, not official</sup>

  **一**  自動車等持出困難区域を指定する旨の公示があつた日から継続して当該自動車等持出困難区域内にあつた小型特殊自動車で、当該自動車等持出困難区域内にある間に用途を廃止したもの
  <sup>suppl-3251-226/art-58/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-3/item-1</sup>
  a special small motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult since the day on which the public notice designating that area was given and that had its use discontinued while within that area;
  <sup>machine translation, not official</sup>

  **二**  自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の指定を解除する旨の公示があつた日までの間継続して当該自動車等持出困難区域内にあつた小型特殊自動車で、同日から二月以内に用途を廃止し、又は解体したもの
  <sup>suppl-3251-226/art-58/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-3/item-2</sup>
  a special small motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which the public notice lifting the designation of that area was given, and that had its use discontinued or was dismantled within two months from that day;
  <sup>machine translation, not official</sup>

  **三**  自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の外に移動させた日までの間継続して当該自動車等持出困難区域内にあつた小型特殊自動車で、同日から二月以内に用途を廃止し、又は解体したもの
  <sup>suppl-3251-226/art-58/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-3/item-3</sup>
  a special small motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which it was moved to outside that area, and that had its use discontinued or was dismantled within two months from that day.
  <sup>machine translation, not official</sup>

**第四項**  前三項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-58/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-4</sup>
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十九条（新型コロナウイルス感染症等に係る徴収猶予の特例） — Special Provisions on Deferral of Collection Relating to the Novel Coronavirus Disease, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-59 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59</sup>

**第一項**  地方団体の長は、新型コロナウイルス感染症（病原体がベータコロナウイルス属のコロナウイルス（令和二年一月に、中華人民共和国から世界保健機関に対して、人に伝染する能力を有することが新たに報告されたものに限る。）である感染症をいう。附則第六十二条第一項及び第六十三条第一項において同じ。）及びそのまん延防止のための措置の影響により令和二年二月一日以後に納税者又は特別徴収義務者の事業につき相当な収入の減少であつて総務省令で定める事実があつたことその他これに類する事実（次項において「新型コロナウイルス感染症等の影響による事業収入の減少等の事実」という。）がある場合において、これらの者が特定日（徴収の猶予の対象となる地方団体の徴収金の期日として政令で定める日をいう。第一号において同じ。）までに納付し、又は納入すべき地方団体の徴収金で次に掲げるものの全部又は一部を一時に納付し、又は納入することが困難であると認められるときは、政令で定めるところにより、その地方団体の徴収金の納期限内にされたこれらの者の申請（地方団体の長においてやむを得ない理由があると認める場合には、その地方団体の徴収金の納期限後にされた申請を含む。）に基づき、その納期限から一年以内の期間（第二号に掲げる地方団体の徴収金については、政令で定める期間）を限り、その地方団体の徴収金の全部又は一部の徴収を猶予することができる。
<sup>suppl-3251-226/art-59/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-1</sup>
The head of a local government may, in the case where, due to the impact of the novel coronavirus disease (meaning an infectious disease whose pathogen is a coronavirus of the genus Betacoronavirus (limited to one that was newly reported to the World Health Organization by the People's Republic of China in January 2020 as having the ability to infect humans); the same applies in Article 62, paragraph (1) and Article 63, paragraph (1) of the Supplementary Provisions) and measures to prevent its spread, there has been, on or after February 1, 2020, a substantial decline in the revenue from the business of a taxpayer or special collection agent that is a fact specified by Order of the Ministry of Internal Affairs and Communications, or any other fact similar thereto (referred to as the "fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc." in the following paragraph), and it is found to be difficult for those persons to pay or remit in a lump sum all or part of the following local government levies that they are to pay or remit by the specified day (meaning the day specified by Cabinet Order as the due date for payment of local government levies subject to deferral of collection; the same applies in item (i)), defer the collection of all or part of those local government levies, as provided by Cabinet Order, upon application by those persons made within the due date for payment of those local government levies (including, where the head of the local government finds that there are unavoidable reasons, an application made after the due date for payment of those local government levies), for a period not exceeding one year from that due date for payment (for the local government levies listed in item (ii), a period specified by Cabinet Order):
<sup>machine translation, not official</sup>

  **一**  特定日以前に納税義務又は特別徴収義務の成立した地方税（政令で定めるものを除く。）に係る地方団体の徴収金で、納期限が令和二年二月一日以後に到来するもののうち、その申請の日以前に納付し、又は納入すべき税額の確定したもの
  <sup>suppl-3251-226/art-59/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-1/item-1</sup>
  local government levies pertaining to local taxes (excluding those specified by Cabinet Order) for which the tax liability or special collection obligation was established on or before the specified day, whose due date for payment arrives on or after February 1, 2020, and for which the amount of tax to be paid or remitted was finalized on or before the day of the application;
  <sup>machine translation, not official</sup>

  **二**  政令で定める地方税に係る地方団体の徴収金でその納期限が令和二年二月一日以後に到来するもの
  <sup>suppl-3251-226/art-59/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-1/item-2</sup>
  local government levies pertaining to local taxes specified by Cabinet Order whose due date for payment arrives on or after February 1, 2020.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定による徴収の猶予の申請をしようとする者は、新型コロナウイルス感染症等の影響による事業収入の減少等の事実があること及びその地方団体の徴収金の全部又は一部を一時に納付し、又は納入することが困難である事情の詳細、当該猶予を受けようとする金額及びその期間その他の政令で定める事項を記載した申請書に、当該新型コロナウイルス感染症等の影響による事業収入の減少等の事実を証するに足りる書類、財産目録その他の政令で定める書類を添付し、これを地方団体の長に提出しなければならない。
<sup>suppl-3251-226/art-59/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-2</sup>
A person who intends to apply for deferral of collection under the preceding paragraph must submit to the head of the local government a written application stating the fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc., the details of the circumstances that make it difficult to pay or remit in a lump sum all or part of those local government levies, the amount for which and the period for which the person wishes to receive that deferral, and other matters specified by Cabinet Order, attaching documents sufficient to prove the fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc., an inventory of property and other documents specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第三項**  第十五条の二（第一項から第三項までを除く。）、第十五条の二の二から第十五条の三まで並びに第十五条の九第一項及び第二項の規定は、第一項の規定による徴収の猶予並びに前項の規定による申請書の提出及び同項の規定により添付すべき書類について準用する。この場合において、同条第一項中「災害等による徴収の猶予若しくは」とあるのは、「災害等による徴収の猶予、附則第五十九条第一項の規定による徴収の猶予若しくは」と読み替えるものとする。
<sup>suppl-3251-226/art-59/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-3</sup>
The provisions of Article 15-2 (excluding paragraphs (1) through (3)), Article 15-2-2 through Article 15-3, and Article 15-9, paragraphs (1) and (2) apply mutatis mutandis to the deferral of collection under paragraph (1), the submission of the written application under the preceding paragraph, and the documents to be attached pursuant to that paragraph. In this case, in Article 15-9, paragraph (1), "deferral of collection due to disasters, etc. or" is deemed to be replaced with "deferral of collection due to disasters, etc., deferral of collection under Article 59, paragraph (1) of the Supplementary Provisions, or".
<sup>machine translation, not official</sup>

**第四項**  第一項の規定による徴収の猶予は、第十五条第三項に規定する徴収の猶予とみなして、第十五条の五第一項、第十五条の六第一項及び第二項、第十六条の二第一項、第十八条の二第四項並びに第二十条の五の三の規定を適用する。
<sup>suppl-3251-226/art-59/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-4</sup>
A deferral of collection under paragraph (1) is deemed to be the deferral of collection prescribed in Article 15, paragraph (3), and the provisions of Article 15-5, paragraph (1), Article 15-6, paragraphs (1) and (2), Article 16-2, paragraph (1), Article 18-2, paragraph (4) and Article 20-5-3 apply.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定による徴収の猶予をした場合における第十五条第一項の規定の適用については、同項中「場合」とあるのは、「場合（附則第五十九条第一項の規定の適用を受ける場合を除く。）」とする。
<sup>suppl-3251-226/art-59/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-5</sup>
With regard to the application of Article 15, paragraph (1) in the case where deferral of collection has been granted under paragraph (1), in Article 15, paragraph (1), "Where" is deemed to be replaced with "Where (excluding the case subject to the provisions of Article 59, paragraph (1) of the Supplementary Provisions)".
<sup>machine translation, not official</sup>

**第六項**  前各項の規定の適用がある場合におけるこの法律の規定に関する技術的読替えその他当該各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-59/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-6</sup>
Technical replacements of terms of the provisions of this Act where the provisions of the preceding paragraphs apply and other matters necessary for the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第六十条（新型コロナウイルス感染症等に係る寄附金税額控除の特例） — Special Provisions on Tax Credit for Donations Relating to the Novel Coronavirus Disease, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-60 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-60</sup>

**第一項**  道府県民税の所得割の納税義務者が、新型コロナウイルス感染症等の影響に対応するための国税関係法律の臨時特例に関する法律（令和二年法律第二十五号。次条において「新型コロナウイルス感染症特例法」という。）第五条第四項に規定する指定行事（第三項において「指定行事」という。）の同条第一項に規定する中止等（第三項において「中止等」という。）により生じた同条第一項に規定する入場料金等払戻請求権（次項から第四項までにおいて「入場料金等払戻請求権」という。）の全部又は一部の放棄のうち住民の福祉の増進に寄与するものとして当該道府県の条例で定めるもの（次項において「道府県払戻請求権放棄」という。）を同条第一項に規定する指定期間（次項から第四項までにおいて「指定期間」という。）内にした場合には、当該納税義務者がその放棄をした日の属する年中に道府県放棄払戻請求権相当額の第三十七条の二第一項第三号に掲げる寄附金を支出したものとみなして、道府県民税に関する規定を適用する。
<sup>suppl-3251-226/art-60/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-60/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax has, within the designated period prescribed in Article 5, paragraph (1) of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020; referred to as the "Novel Coronavirus Special Provisions Act" in the following Article) (referred to as the "designated period" in paragraph (2) through paragraph (4)), waived all or part of the right to claim a refund of admission fees, etc. prescribed in paragraph (1) of that Article (referred to as the "right to claim a refund of admission fees, etc." in paragraph (2) through paragraph (4)) that arose from the cancellation, etc. prescribed in paragraph (1) of that Article (referred to as the "cancellation, etc." in paragraph (3)) of a designated event prescribed in paragraph (4) of that Article (referred to as a "designated event" in paragraph (3)), being a waiver specified by the Prefectural Ordinance of the prefecture as contributing to the promotion of the welfare of residents (referred to as the "prefecture-designated waiver of a refund claim" in paragraph (2)), the provisions on prefectural inhabitant tax apply, deeming that the person liable for tax has paid, in the year that includes the day on which the person made the waiver, the donation listed in Article 37-2, paragraph (1), item (iii) in the amount equivalent to the waived refund claim for a prefecture.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する道府県放棄払戻請求権相当額とは、同項の納税義務者がその年の指定期間内において道府県払戻請求権放棄をした部分の入場料金等払戻請求権の価額に相当する金額（第三十七条の二第一項各号に掲げる寄附金の額及びその放棄をした者に特別の利益が及ぶと認められるものの金額を除く。）の合計額（当該合計額が二十万円を超える場合には、二十万円）をいう。
<sup>suppl-3251-226/art-60/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-60/par-2</sup>
The amount equivalent to the waived refund claim for a prefecture referred to in the preceding paragraph means the total of the amounts equivalent to the value of the portion of the right to claim a refund of admission fees, etc. for which the person liable for tax referred to in that paragraph made a prefecture-designated waiver of a refund claim within the designated period of that year (excluding the amount of the donations listed in the items of Article 37-2, paragraph (1) and the amount of any donation found to confer a special benefit on the person who made the waiver) (where that total exceeds 200,000 yen, 200,000 yen).
<sup>machine translation, not official</sup>

**第三項**  市町村民税の所得割の納税義務者が、指定行事の中止等により生じた入場料金等払戻請求権の全部又は一部の放棄のうち住民の福祉の増進に寄与するものとして当該市町村の条例で定めるもの（次項において「市町村払戻請求権放棄」という。）を指定期間内にした場合には、当該納税義務者がその放棄をした日の属する年中に市町村放棄払戻請求権相当額の第三百十四条の七第一項第三号に掲げる寄附金を支出したものとみなして、市町村民税に関する規定を適用する。
<sup>suppl-3251-226/art-60/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-60/par-3</sup>
Where a person liable for the income levy of municipal inhabitant tax has, within the designated period, waived all or part of the right to claim a refund of admission fees, etc. that arose from the cancellation, etc. of a designated event, being a waiver specified by the Municipal Ordinance of the municipality as contributing to the promotion of the welfare of residents (referred to as the "waiver of a refund right for a municipality" in the following paragraph), the provisions on municipal inhabitant tax apply, deeming that the person liable for tax has paid, in the year that includes the day on which the person made the waiver, the donation listed in Article 314-7, paragraph (1), item (iii) in the amount equivalent to the waived refund right for a municipality.
<sup>machine translation, not official</sup>

**第四項**  前項に規定する市町村放棄払戻請求権相当額とは、同項の納税義務者がその年の指定期間内において市町村払戻請求権放棄をした部分の入場料金等払戻請求権の価額に相当する金額（第三百十四条の七第一項各号に掲げる寄附金の額及びその放棄をした者に特別の利益が及ぶと認められるものの金額を除く。）の合計額（当該合計額が二十万円を超える場合には、二十万円）をいう。
<sup>suppl-3251-226/art-60/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-60/par-4</sup>
The amount equivalent to the waived refund right for a municipality referred to in the preceding paragraph means the total of the amounts equivalent to the value of the portion of the right to claim a refund of admission fees, etc. for which the person liable for tax referred to in that paragraph made a waiver of a refund right for a municipality within the designated period of that year (excluding the amount of the donations listed in the items of Article 314-7, paragraph (1) and the amount of any donation found to confer a special benefit on the person who made the waiver) (where that total exceeds 200,000 yen, 200,000 yen).
<sup>machine translation, not official</sup>

### 第六十一条（新型コロナウイルス感染症等に係る住宅借入金等特別税額控除の特例） — Special Provisions on Special Tax Credit for Housing Loans, etc. Relating to the Novel Coronavirus Disease, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-61 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-61</sup>

**第一項**  道府県民税の所得割の納税義務者が前年分の所得税につき新型コロナウイルス感染症特例法第六条の二第一項の規定の適用を受けた場合における附則第五条の四第三項及び第四十五条第三項の規定の適用については、これらの規定中「令和三年」とあるのは、「令和四年」とする。
<sup>suppl-3251-226/art-61/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-61/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax has been subject to the provisions of Article 6-2, paragraph (1) of the Novel Coronavirus Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4, paragraph (3) and Article 45, paragraph (3) of the Supplementary Provisions, in those provisions, "2021" is deemed to be replaced with "2022".
<sup>machine translation, not official</sup>

**第二項**  市町村民税の所得割の納税義務者が前年分の所得税につき新型コロナウイルス感染症特例法第六条の二第一項の規定の適用を受けた場合における附則第五条の四第七項及び第四十五条第六項の規定の適用については、これらの規定中「令和三年」とあるのは、「令和四年」とする。
<sup>suppl-3251-226/art-61/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-61/par-2</sup>
Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 6-2, paragraph (1) of the Novel Coronavirus Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4, paragraph (7) and Article 45, paragraph (6) of the Supplementary Provisions, in those provisions, "2021" is deemed to be replaced with "2022".
<sup>machine translation, not official</sup>

### 第六十二条（新型コロナウイルス感染症等に係る耐震基準不適合既存住宅の取得に対する不動産取得税の減額等の特例） — Special Provisions on Reduction, etc. of Real Property Acquisition Tax on the Acquisition of Existing Houses Not Meeting Earthquake Resistance Standards Relating to the Novel Coronavirus Disease, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-62 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-62</sup>

**第一項**  第七十三条の二十四第三項に規定する耐震基準不適合既存住宅を取得し、当該耐震基準不適合既存住宅の第七十三条の二十七の二第一項に規定する耐震改修に係る契約を政令で定める日までに締結している個人が、新型コロナウイルス感染症及びそのまん延防止のための措置の影響により当該耐震改修をして当該耐震基準不適合既存住宅をその取得の日から六月以内にその者の居住の用に供することができなかつたことにつき総務省令で定めるところにより証明がされた場合において、当該耐震改修をして当該耐震基準不適合既存住宅を令和四年三月三十一日までにその者の居住の用に供したとき（当該耐震基準不適合既存住宅を当該耐震改修の日から六月以内にその者の居住の用に供した場合に限る。）は、同項の規定の適用については、同項中「当該耐震基準不適合既存住宅を取得した日から六月以内に、当該」とあるのは「当該」と、「行い」とあるのは「行い、当該住宅の当該耐震改修の日から六月以内に」とする。
<sup>suppl-3251-226/art-62/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-62/par-1</sup>
Where an individual who has acquired an existing house not meeting earthquake resistance standards prescribed in Article 73-24, paragraph (3) and has, by the day specified by Cabinet Order, concluded a contract for the seismic retrofit prescribed in Article 73-27-2, paragraph (1) of that existing house not meeting earthquake resistance standards is certified, as provided by Order of the Ministry of Internal Affairs and Communications, as having been unable, due to the impact of the novel coronavirus disease and measures to prevent its spread, to carry out that seismic retrofit and use that existing house not meeting earthquake resistance standards as the individual's residence within six months from the day of its acquisition, and has carried out that seismic retrofit and used that existing house not meeting earthquake resistance standards as the individual's residence by March 31, 2022 (limited to the case where the individual used that existing house not meeting earthquake resistance standards as the individual's residence within six months from the day of that seismic retrofit), with regard to the application of that paragraph, in that paragraph, "within six months from the day of acquiring that existing house not meeting earthquake resistance standards, carries out" is deemed to be replaced with "carries out", and "carries out seismic retrofitting on that existing house (meaning seismic retrofitting prescribed in Article 2, paragraph (2) of the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 123 of 1995), excluding partial removal and site preparation)" with "carries out seismic retrofitting on that existing house (meaning seismic retrofitting prescribed in Article 2, paragraph (2) of the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 123 of 1995), excluding partial removal and site preparation), within six months from the day of that seismic retrofitting of that dwelling,".
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第七十三条の二十五第一項及び第七十三条の二十七の二第二項の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第七十三条の二十五第一項	一年六月以内、同項第二号	当該土地の上にある耐震基準不適合既存住宅の耐震改修（第七十三条の二十七の二第一項に規定する耐震改修をいう。以下この項において同じ。）の日後六月以内の日まで、前条第三項第二号
から六月以内	から当該土地の上にある耐震基準不適合既存住宅の耐震改修の日後六月以内の日まで
第七十三条の二十七の二第二項	六月以内	同項の耐震改修の日後六月以内の日まで
<sup>suppl-3251-226/art-62/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-62/par-2</sup>
With regard to the application of Article 73-25, paragraph (1) and Article 73-27-2, paragraph (2) where the provisions of the preceding paragraph apply, the words set out in the middle column of the following table in the provisions set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
Article 73-25, paragraph (1)	within one year and six months, item (ii) of that paragraph	until a day within six months after the date of the seismic retrofit (meaning the seismic retrofit prescribed in Article 73-27-2, paragraph (1); the same applies hereinafter in this paragraph) of the existing house not meeting earthquake resistance standards on that land, paragraph (3), item (ii) of the preceding Article
within six months from	from the day of acquisition of that land until a day within six months after the date of the seismic retrofit of the existing house not meeting earthquake resistance standards on that land
Article 73-27-2, paragraph (2)	within six months	until a day within six months after the date of the seismic retrofit under that paragraph
<sup>machine translation, not official</sup>

### 第六十三条（新型コロナウイルス感染症等に係る中小事業者等の家屋及び償却資産に対する固定資産税及び都市計画税の課税標準の特例） — Special Provisions on the Tax Base of Fixed Assets Tax and City Planning Tax on Houses and Depreciable Assets of Small and Medium-Sized Business Operators, etc. Relating to the Novel Coronavirus Disease, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-63 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63</sup>

**第一項**  租税特別措置法第十条第八項第六号に規定する中小事業者又は同法第四十二条の四第十九項第七号に規定する中小企業者（以下この条において「中小事業者等」という。）（風俗営業等の規制及び業務の適正化等に関する法律（昭和二十三年法律第百二十二号）第二条第五項に規定する性風俗関連特殊営業を営む者を除く。次項において同じ。）が所有し、かつ、その事業の用に供する家屋（その減価償却額又は減価償却費が法人税法又は所得税法の規定による所得の計算上損金又は必要な経費に算入されるもの（これに類する家屋で法人税又は所得税を課されない者が所有するものを含む。）に限る。）及び償却資産（以下この条において「特例対象資産」という。）に対して課する固定資産税又は都市計画税の課税標準は、第三百四十九条、第三百四十九条の二又は第七百二条第一項の規定にかかわらず、令和三年度分の固定資産税又は都市計画税に限り、当該特例対象資産に係る固定資産税又は都市計画税の課税標準となるべき価格に、次の各号に掲げる場合に応じ、当該各号に定める割合を乗じて得た額とする。
<sup>suppl-3251-226/art-63/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-1</sup>
The tax base of fixed assets tax or city planning tax imposed on houses (limited to those whose amount of depreciation or depreciation expenses are included in deductible expenses or necessary expenses in the calculation of income under the provisions of the Corporation Tax Act or the Income Tax Act (including similar houses owned by persons not subject to corporation tax or income tax)) and depreciable assets (hereinafter in this Article referred to as "assets eligible for the special measure") that are owned by, and used for the business of, a small and medium-sized business operator prescribed in Article 10, paragraph (8), item (vi) of the Act on Special Measures Concerning Taxation or a small and medium-sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) of that Act (hereinafter in this Article referred to as "small and medium-sized business operators, etc.") (excluding a person who operates a sex-related special amusement business prescribed in Article 2, paragraph (5) of the Act on Control and Improvement of Amusement Business (Act No. 122 of 1948); the same applies in the following paragraph) is, notwithstanding the provisions of Article 349, Article 349-2 or Article 702, paragraph (1), limited to fixed assets tax or city planning tax for fiscal year 2021, the amount obtained by multiplying the price that is to be the tax base of fixed assets tax or city planning tax pertaining to those assets eligible for the special measure by the ratio specified in each of the following items according to the case set forth in that item:
<sup>machine translation, not official</sup>

  **一**  新型コロナウイルス感染症及びそのまん延防止のための措置の影響により当該中小事業者等の事業収入割合（令和二年二月から十月までの間における連続する三月の期間の当該中小事業者等の収入の合計額（当該中小事業者等が行う全ての事業に係る収入の合計額をいう。以下この号において同じ。）を当該期間の初日の一年前の日から起算して三月を経過する日までの期間の当該中小事業者等の収入の合計額で除して得た割合をいう。次号において同じ。）が百分の五十以下となる場合　零
  <sup>suppl-3251-226/art-63/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-1/item-1</sup>
  in the case where, due to the impact of the novel coronavirus disease and measures to prevent its spread, the business revenue ratio of the small and medium-sized business operator, etc. (meaning the ratio obtained by dividing the total revenue of the small and medium-sized business operator, etc. for any period of three consecutive months from February through October 2020 (meaning the total of the revenue from all businesses conducted by the small and medium-sized business operator, etc.; the same applies hereinafter in this item) by the total revenue of the small and medium-sized business operator, etc. for the period from the day one year before the first day of that period until the day on which three months have elapsed counted from that day; the same applies in the following item) is 50 percent or less: zero;
  <sup>machine translation, not official</sup>

  **二**  新型コロナウイルス感染症及びそのまん延防止のための措置の影響により当該中小事業者等の事業収入割合が百分の七十以下となる場合（前号に掲げる場合を除く。）　二分の一
  <sup>suppl-3251-226/art-63/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-1/item-2</sup>
  in the case where, due to the impact of the novel coronavirus disease and measures to prevent its spread, the business revenue ratio of the small and medium-sized business operator, etc. is 70 percent or less (excluding the case listed in the preceding item): one-half.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定は、中小事業者等から、令和三年一月三十一日までに、総務省令で定める書類を添付して、市町村長（特例対象資産が第三百八十九条の規定の適用を受ける場合には、当該特例対象資産の価格等を決定する総務大臣又は道府県知事。次項において同じ。）に当該特例対象資産につき前項の規定の適用があるべき旨の申告がされた場合に限り、適用するものとする。
<sup>suppl-3251-226/art-63/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-2</sup>
The provisions of the preceding paragraph apply only when a declaration to the effect that the provisions of the preceding paragraph are to apply to the assets eligible for the special measure has been made by a small and medium-sized business operator, etc., by January 31, 2021, attaching the documents specified by Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality (where the assets eligible for the special measure are subject to the provisions of Article 389, the Minister for Internal Affairs and Communications or prefectural governor who determines the price, etc. of the assets eligible for the special measure; the same applies in the following paragraph).
<sup>machine translation, not official</sup>

**第三項**  市町村長は、前項に規定する期間の経過後に同項の申告がされた場合において、当該期間内に申告がされなかつたことについてやむを得ない理由があると認めるときは、当該申告に係る特例対象資産につき第一項の規定を適用することができる。
<sup>suppl-3251-226/art-63/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-3</sup>
Where the declaration referred to in the preceding paragraph is made after the lapse of the period prescribed in that paragraph, the mayor of the municipality may apply the provisions of paragraph (1) to the assets eligible for the special measure pertaining to that declaration if the mayor finds that there are unavoidable reasons for the declaration not having been made within that period.
<sup>machine translation, not official</sup>

**第四項**  第二項の規定により申告すべき事項について虚偽の申告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
<sup>suppl-3251-226/art-63/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-4</sup>
Where a false declaration has been made on matters to be declared under the provisions of paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
<sup>machine translation, not official</sup>

**第五項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
<sup>suppl-3251-226/art-63/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-5</sup>
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
<sup>machine translation, not official</sup>

### 第六十四条（固定資産税の課税標準に係る課税明細書の記載事項の特例） — Special Provisions on Matters to Be Stated in the Tax Details Statement Relating to the Tax Base of Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-64 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-64</sup>

**第一項**  前条の規定の適用がある場合には、附則第十五条の四中「附則第十五条から第十五条の三まで」とあるのは、「附則第十五条から第十五条の三まで又は第六十三条」とする。
<sup>suppl-3251-226/art-64/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-64/par-1</sup>
Where the provisions of the preceding Article apply, in Article 15-4 of the Supplementary Provisions, "Articles 15 through 15-3 of the Supplementary Provisions" is deemed to be replaced with "Articles 15 through 15-3 of the Supplementary Provisions or Article 63".
<sup>machine translation, not official</sup>

### 第六十四条の二（固定資産課税台帳の登録事項の特例） — Special Provisions on Matters Registered in the Fixed Assets Tax Ledger
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-64-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-64-2</sup>

**第一項**  附則第六十三条の規定の適用がある場合には、附則第十五条の五中「附則第十五条から第十五条の三の二まで」とあるのは、「附則第十五条から第十五条の三の二まで又は第六十三条」とする。
<sup>suppl-3251-226/art-64-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-64-2/par-1</sup>
Where the provisions of Article 63 of the Supplementary Provisions apply, in Article 15-5 of the Supplementary Provisions, "Articles 15 through 15-3-2 of the Supplementary Provisions" is deemed to be replaced with "Articles 15 through 15-3-2 of the Supplementary Provisions or Article 63".
<sup>machine translation, not official</sup>

### 第六十五条（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付） — Payment of the Special Grant for Compensating Local Tax Revenue Shortfalls for Measures against the Novel Coronavirus Disease
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-65 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-65</sup>

**第一項**  国は、固定資産税及び都市計画税の収入が附則第六十三条並びに地方税法等の一部を改正する法律（令和三年法律第七号。以下この項において「地方税法等改正法」という。）附則第十二条第九項の規定によりなお従前の例によることとされた地方税法等改正法第一条の規定による改正前の地方税法附則第六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた地方税法等改正法第二条の規定による改正前の地方税法附則第六十四条の規定による課税標準の特例（以下この条から附則第六十七条までにおいて「課税標準特例」という。）により減少することに伴う道府県及び市町村（第七百三十四条第一項後段及び第七百三十五条第一項後段の規定により市とみなされる都を含む。附則第七十条第二項を除き、以下同じ。）の減収を補塡するため、令和三年度から令和八年度までの間、道府県及び市町村に対して、新型コロナウイルス感染症対策地方税減収補塡特別交付金（以下「特別交付金」という。）を交付する。
<sup>suppl-3251-226/art-65/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-65/par-1</sup>
In order to compensate for the revenue reductions of prefectures and municipalities (including a Tokyo Metropolis deemed to be a city under the latter part of Article 734, paragraph (1) and the latter part of Article 735, paragraph (1); the same applies hereinafter except in Article 70, paragraph (2) of the Supplementary Provisions) accompanying the decrease in revenue from fixed assets tax and city planning tax due to the special rules on the tax base (hereinafter in this Article through Article 67 of the Supplementary Provisions referred to as the "tax base special rules") under Article 63 of the Supplementary Provisions, Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021; hereinafter in this paragraph referred to as the "Local Tax Act Amendment Act"), for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Local Tax Act Amendment Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, the national government is to pay to prefectures and municipalities, during the period from fiscal year 2021 to fiscal year 2026, the Special Grant for Compensating Local Tax Revenue Shortfalls for Measures against the Novel Coronavirus Disease (hereinafter referred to as the "special grant").
<sup>machine translation, not official</sup>

**第二項**  特別交付金の種類は、固定資産税減収補塡特別交付金（固定資産税の課税標準特例による減収額を埋めるために令和三年度から令和八年度までの各年度において交付する交付金をいう。第四項及び次条において同じ。）及び都市計画税減収補塡特別交付金（都市計画税の課税標準特例による減収額を埋めるために令和三年度において交付する交付金をいう。以下同じ。）とする。
<sup>suppl-3251-226/art-65/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-65/par-2</sup>
The types of special grant are the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls (meaning the grant paid in each fiscal year from fiscal year 2021 to fiscal year 2026 to cover the revenue reduction due to the tax base special rules for fixed assets tax; the same applies in paragraph (4) and the following Article) and the Special Grant for Compensating City Planning Tax Revenue Shortfalls (meaning the grant paid in fiscal year 2021 to cover the revenue reduction due to the tax base special rules for city planning tax; the same applies hereinafter).
<sup>machine translation, not official</sup>

**第三項**  令和三年度から令和八年度までの各年度分として交付すべき特別交付金の総額は、令和三年度にあつては当該年度における次条第一項に規定する固定資産税減収補塡特別交付金総額及び附則第六十七条第一項に規定する都市計画税減収補塡特別交付金総額の合算額とし、令和四年度から令和八年度までの各年度にあつては当該年度における次条第一項に規定する固定資産税減収補塡特別交付金総額とする。
<sup>suppl-3251-226/art-65/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-65/par-3</sup>
The total amount of special grants to be paid for each fiscal year from fiscal year 2021 to fiscal year 2026 is, for fiscal year 2021, the total of the total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls prescribed in paragraph (1) of the following Article for that fiscal year and the total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls prescribed in Article 67, paragraph (1) of the Supplementary Provisions, and, for each fiscal year from fiscal year 2022 to fiscal year 2026, the total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls prescribed in paragraph (1) of the following Article for that fiscal year.
<sup>machine translation, not official</sup>

**第四項**  令和三年度から令和八年度までの各年度分として各道府県又は各市町村に対して交付すべき特別交付金の額は、令和三年度にあつては当該年度における次条第二項から第四項までの規定により交付すべき固定資産税減収補塡特別交付金の額並びに附則第六十七条第二項及び第三項の規定により交付すべき都市計画税減収補塡特別交付金の額の合算額とし、令和四年度から令和八年度までの各年度にあつては当該年度における次条第二項から第四項までの規定により交付すべき固定資産税減収補塡特別交付金の額とする。
<sup>suppl-3251-226/art-65/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-65/par-4</sup>
The amount of special grant to be paid to each prefecture or each municipality for each fiscal year from fiscal year 2021 to fiscal year 2026 is, for fiscal year 2021, the total of the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid for that fiscal year under paragraphs (2) through (4) of the following Article and the amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls to be paid under Article 67, paragraphs (2) and (3) of the Supplementary Provisions, and, for each fiscal year from fiscal year 2022 to fiscal year 2026, the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid for that fiscal year under paragraphs (2) through (4) of the following Article.
<sup>machine translation, not official</sup>

### 第六十六条（固定資産税減収補塡特別交付金の額） — Amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-66 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66</sup>

**第一項**  令和三年度から令和八年度までの各年度分として交付すべき固定資産税減収補塡特別交付金の総額は、各道府県及び各市町村における当該年度の固定資産税の課税標準特例による減収見込額の合算額に相当する額として予算で定める額（第四項において「固定資産税減収補塡特別交付金総額」という。）とする。
<sup>suppl-3251-226/art-66/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-1</sup>
The total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid for each fiscal year from fiscal year 2021 to fiscal year 2026 is the amount determined by the budget as the amount equivalent to the total of the expected revenue reductions due to the tax base special rules for fixed assets tax for that fiscal year in each prefecture and each municipality (referred to as the "total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls" in paragraph (4)).
<sup>machine translation, not official</sup>

**第二項**  令和三年度から令和八年度までの各年度分として各道府県に対して交付すべき固定資産税減収補塡特別交付金の額は、各道府県における当該年度の固定資産税の課税標準特例による減収額に相当する額として総務省令で定めるところにより算定した額とする。
<sup>suppl-3251-226/art-66/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-2</sup>
The amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid to each prefecture for each fiscal year from fiscal year 2021 to fiscal year 2026 is the amount calculated, as provided by Order of the Ministry of Internal Affairs and Communications, as the amount equivalent to the revenue reduction due to the tax base special rules for fixed assets tax for that fiscal year in each prefecture.
<sup>machine translation, not official</sup>

**第三項**  令和三年度から令和八年度までの各年度分として各市町村に対して交付すべき固定資産税減収補塡特別交付金の額は、各市町村における当該年度の固定資産税の課税標準特例による減収額に相当する額として総務省令で定めるところにより算定した額とする。
<sup>suppl-3251-226/art-66/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-3</sup>
The amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid to each municipality for each fiscal year from fiscal year 2021 to fiscal year 2026 is the amount calculated, as provided by Order of the Ministry of Internal Affairs and Communications, as the amount equivalent to the revenue reduction due to the tax base special rules for fixed assets tax for that fiscal year in each municipality.
<sup>machine translation, not official</sup>

**第四項**  固定資産税減収補塡特別交付金総額と、当該年度において前二項の規定により各道府県及び各市町村について算定した固定資産税減収補塡特別交付金の額の合算額との間に差額があるときは、総務省令で定めるところにより、その差額を各道府県及び各市町村の固定資産税減収補塡特別交付金の額で按分し、当該按分した額に相当する額をそれぞれ当該道府県又は当該市町村の固定資産税減収補塡特別交付金の額に加算し、又はこれから減額する。
<sup>suppl-3251-226/art-66/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-4</sup>
Where there is a difference between the total amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls and the total of the amounts of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls calculated for each prefecture and each municipality for that fiscal year pursuant to the provisions of the preceding two paragraphs, as provided by Order of the Ministry of Internal Affairs and Communications, that difference is to be apportioned by the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls of each prefecture and each municipality, and the amount equivalent to the apportioned amount is to be added to, or deducted from, the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls of that prefecture or that municipality, respectively.
<sup>machine translation, not official</sup>

### 第六十七条（都市計画税減収補塡特別交付金の額） — Amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-67 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-67</sup>

**第一項**  令和三年度分として交付すべき都市計画税減収補塡特別交付金の総額は、各市町村における当該年度の都市計画税の課税標準特例による減収見込額の合算額に相当する額として予算で定める額（第三項において「都市計画税減収補塡特別交付金総額」という。）とする。
<sup>suppl-3251-226/art-67/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-67/par-1</sup>
The total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls to be paid for fiscal year 2021 is the amount determined by the budget as the amount equivalent to the total of the expected revenue reductions due to the tax base special rules for city planning tax for that fiscal year in each municipality (referred to as the "total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls" in paragraph (3)).
<sup>machine translation, not official</sup>

**第二項**  令和三年度分として各市町村に対して交付すべき都市計画税減収補塡特別交付金の額は、各市町村における当該年度の都市計画税の課税標準特例による減収額に相当する額として総務省令で定めるところにより算定した額とする。
<sup>suppl-3251-226/art-67/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-67/par-2</sup>
The amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls to be paid to each municipality for fiscal year 2021 is the amount calculated, as provided by Order of the Ministry of Internal Affairs and Communications, as the amount equivalent to the revenue reduction due to the tax base special rules for city planning tax for that fiscal year in each municipality.
<sup>machine translation, not official</sup>

**第三項**  都市計画税減収補塡特別交付金総額と、当該年度において前項の規定により各市町村について算定した都市計画税減収補塡特別交付金の額の合算額との間に差額があるときは、総務省令で定めるところにより、その差額を各市町村の都市計画税減収補塡特別交付金の額で按分し、当該按分した額に相当する額をそれぞれ当該市町村の都市計画税減収補塡特別交付金の額に加算し、又はこれから減額する。
<sup>suppl-3251-226/art-67/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-67/par-3</sup>
Where there is a difference between the total amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls and the total of the amounts of the Special Grant for Compensating City Planning Tax Revenue Shortfalls calculated for each municipality for that fiscal year pursuant to the provisions of the preceding paragraph, as provided by Order of the Ministry of Internal Affairs and Communications, that difference is to be apportioned by the amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls of each municipality, and the amount equivalent to the apportioned amount is to be added to, or deducted from, the amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls of that municipality, respectively.
<sup>machine translation, not official</sup>

### 第六十八条（特別交付金の算定の時期等） — Timing of Calculation, etc. of the Special Grant
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-68 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-68</sup>

**第一項**  総務大臣は、附則第六十五条第四項の規定により各道府県又は各市町村に交付すべき特別交付金の額を、令和三年度から令和八年度までの各年度の三月中に決定し、これを当該道府県又は当該市町村に通知しなければならない。
<sup>suppl-3251-226/art-68/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-68/par-1</sup>
The Minister for Internal Affairs and Communications must determine, in March of each fiscal year from fiscal year 2021 to fiscal year 2026, the amount of the special grant to be paid to each prefecture or each municipality pursuant to the provisions of Article 65, paragraph (4) of the Supplementary Provisions, and notify that prefecture or that municipality of it.
<sup>machine translation, not official</sup>

### 第六十九条（特別交付金の交付時期） — Timing of Payment of the Special Grant
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-69 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-69</sup>

**第一項**  特別交付金は、令和三年度から令和八年度までの各年度の三月に交付する。
<sup>suppl-3251-226/art-69/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-69/par-1</sup>
The special grant is to be paid in March of each fiscal year from fiscal year 2021 to fiscal year 2026.
<sup>machine translation, not official</sup>

### 第七十条（特別交付金の算定に用いる資料の提出等） — Submission, etc. of Materials Used for Calculating the Special Grant
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-70 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-70</sup>

**第一項**  道府県知事は、総務省令で定めるところにより、当該道府県の特別交付金の額の算定に用いる資料を総務大臣に提出しなければならない。
<sup>suppl-3251-226/art-70/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-70/par-1</sup>
A prefectural governor must, as provided by Order of the Ministry of Internal Affairs and Communications, submit to the Minister for Internal Affairs and Communications the materials used for calculating the amount of the special grant of that prefecture.
<sup>machine translation, not official</sup>

**第二項**  市町村長は、総務省令で定めるところにより、当該市町村の特別交付金の額の算定に用いる資料を道府県知事に提出しなければならない。この場合において、道府県知事は、当該資料を審査し、総務大臣に送付しなければならない。
<sup>suppl-3251-226/art-70/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-70/par-2</sup>
A mayor of a municipality must, as provided by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor the materials used for calculating the amount of the special grant of that municipality. In this case, the prefectural governor must examine those materials and send them to the Minister for Internal Affairs and Communications.
<sup>machine translation, not official</sup>

### 第七十一条（特別交付金の使途） — Use of the Special Grant
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-71 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-71</sup>

**第一項**  市町村は、交付を受けた特別交付金の額のうち都市計画税減収補塡特別交付金の額を、第七百二条第一項に規定する費用に充てるものとする。
<sup>suppl-3251-226/art-71/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-71/par-1</sup>
A municipality is to apply, of the amount of the special grant received, the amount of the Special Grant for Compensating City Planning Tax Revenue Shortfalls to the expenses prescribed in Article 702, paragraph (1).
<sup>machine translation, not official</sup>

### 第七十二条（交付税及び譲与税配付金特別会計における特別交付金に係る繰入れ等） — Transfers, etc. Relating to the Special Grant in the Special Account for Allocation Tax and Transfer Tax Distribution
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-72 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-72</sup>

**第一項**  附則第六十五条第三項に規定する特別交付金の総額は、特別会計に関する法律（平成十九年法律第二十三号）第六条の規定にかかわらず、一般会計から交付税及び譲与税配付金特別会計に繰り入れるものとする。
<sup>suppl-3251-226/art-72/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-72/par-1</sup>
Notwithstanding the provisions of Article 6 of the Act on Special Accounts (Act No. 23 of 2007), the total amount of special grants prescribed in Article 65, paragraph (3) of the Supplementary Provisions is to be transferred from the general account to the Special Account for Allocation Tax and Transfer Tax Distribution.
<sup>machine translation, not official</sup>

**第二項**  特別会計に関する法律第二十三条及び附則第十一条の規定によるほか、前項の規定による一般会計からの繰入金は令和三年度から令和八年度までの各年度における交付税及び譲与税配付金特別会計の歳入とし、特別交付金は当該各年度における同会計の歳出とする。
<sup>suppl-3251-226/art-72/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-72/par-2</sup>
In addition to what is provided for in Article 23 and Article 11 of the Supplementary Provisions of the Act on Special Accounts, the amount transferred from the general account pursuant to the provisions of the preceding paragraph is to be revenue of the Special Account for Allocation Tax and Transfer Tax Distribution in each fiscal year from fiscal year 2021 to fiscal year 2026, and the special grant is to be expenditure of that account in each such fiscal year.
<sup>machine translation, not official</sup>

### 第七十三条（基準財政収入額の算定方法の特例） — Special Provisions on the Method of Calculating the Standard Fiscal Revenue Amount
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-73 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-73</sup>

**第一項**  各道府県及び各市町村に対して交付すべき普通交付税の額の算定に用いる基準財政収入額を算定する場合における地方交付税法第十四条第一項の規定の適用については、令和三年度から令和八年度までの間、同項中「当該道府県の普通税」とあるのは「地方税法附則第六十三条第一項並びに地方税法等の一部を改正する法律（令和三年法律第七号。以下この項において「地方税法等改正法」という。）附則第十二条第九項の規定によりなお従前の例によることとされた地方税法等改正法第一条の規定による改正前の地方税法（以下この項において「旧地方税法」という。）附則第六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた地方税法等改正法第二条の規定による改正前の地方税法（以下この項において「五年旧地方税法」という。）附則第六十四条の規定の適用がないものとした場合における当該道府県の普通税」と、「当該市町村の普通税」とあるのは「地方税法附則第六十三条第一項並びに地方税法等改正法附則第十二条第九項の規定によりなお従前の例によることとされた旧地方税法附則第六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた五年旧地方税法附則第六十四条の規定の適用がないものとした場合における当該市町村の普通税」と、「当該指定市の普通税」とあるのは「地方税法附則第六十三条第一項並びに地方税法等改正法附則第十二条第九項の規定によりなお従前の例によることとされた旧地方税法附則第六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた五年旧地方税法附則第六十四条の規定の適用がないものとした場合における当該指定市の普通税」とする。
<sup>suppl-3251-226/art-73/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-73/par-1</sup>
With regard to the application of Article 14, paragraph (1) of the Local Allocation Tax Act in calculating the standard fiscal revenue amount used for calculating the amount of ordinary allocation tax to be paid to each prefecture and each municipality, during the period from fiscal year 2021 to fiscal year 2026, in that paragraph, "the ordinary taxes of the prefecture concerned" is deemed to be replaced with "the ordinary taxes of the prefecture concerned on the assumption that Article 63, paragraph (1) of the Supplementary Provisions of the Local Tax Act, Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021; hereinafter in this paragraph referred to as the "Local Tax Act Amendment Act"), for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act (hereinafter in this paragraph referred to as the "former Local Tax Act"), and Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Local Tax Act Amendment Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act (hereinafter in this paragraph referred to as the "five-year former Local Tax Act") do not apply", "the ordinary taxes of the municipality concerned" with "the ordinary taxes of the municipality concerned on the assumption that Article 63, paragraph (1) of the Supplementary Provisions of the Local Tax Act, Article 64 of the Supplementary Provisions of the former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 64 of the Supplementary Provisions of the five-year former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act do not apply", and "the ordinary taxes of the designated city concerned" with "the ordinary taxes of the designated city concerned on the assumption that Article 63, paragraph (1) of the Supplementary Provisions of the Local Tax Act, Article 64 of the Supplementary Provisions of the former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 64 of the Supplementary Provisions of the five-year former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act do not apply".
<sup>machine translation, not official</sup>

### 第七十四条（地方公共団体における年度間の財源の調整の特例） — Special Provisions on Adjustment of Financial Resources Among Fiscal Years in Local Governments
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-74 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-74</sup>

**第一項**  地方財政法（昭和二十三年法律第百九号）第四条の三第一項の規定の適用については、令和三年度から令和八年度までの間、同項中「普通税」とあるのは、「普通税、固定資産税減収補塡特別交付金」とする。
<sup>suppl-3251-226/art-74/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-74/par-1</sup>
With regard to the application of Article 4-3, paragraph (1) of the Local Government Finance Act (Act No. 109 of 1948), during the period from fiscal year 2021 to fiscal year 2026, in that paragraph, "ordinary taxes" is deemed to be replaced with "ordinary taxes, the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls".
<sup>machine translation, not official</sup>

### 第七十五条（特別区財政調整交付金の特例） — Special Provisions on the Special Ward Financial Adjustment Grant
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-75 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-75</sup>

**第一項**  地方自治法第二百八十二条第二項の規定の適用については、令和三年度から令和八年度までの間、同項中「係る額」とあるのは、「係る額と地方税法附則第六十六条第三項の規定により交付すべき固定資産税減収補塡特別交付金の額」とする。
<sup>suppl-3251-226/art-75/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-75/par-1</sup>
With regard to the application of Article 282, paragraph (2) of the Local Autonomy Act, during the period from fiscal year 2021 to fiscal year 2026, in that paragraph, "the amount pertaining to" is deemed to be replaced with "the amount pertaining to, and the amount of the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls to be paid pursuant to the provisions of Article 66, paragraph (3) of the Supplementary Provisions of the Local Tax Act".
<sup>machine translation, not official</sup>

### 第七十六条（地方財政審議会の意見の聴取） — Hearings of Opinions by Local Finance Councils
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-76 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-76</sup>

**第一項**  総務大臣は、特別交付金の交付に関する命令の制定又は改廃の立案をしようとする場合及び附則第六十八条の規定により各道府県又は各市町村に交付すべき特別交付金の額を決定しようとする場合には、地方財政審議会の意見を聴かなければならない。
<sup>suppl-3251-226/art-76/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-76/par-1</sup>
The Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council when intending to draft the establishment, amendment or abolition of an order concerning the payment of the special grant, and when intending to determine the amount of the special grant to be paid to each prefecture or each municipality pursuant to the provisions of Article 68 of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第七十七条（命令への委任） — Delegation to Orders
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-77 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-77</sup>

**第一項**  附則第六十五条から前条までに定めるもののほか、特別交付金の算定及び交付その他これらの規定の適用に関し必要な事項は、命令で定める。
<sup>suppl-3251-226/art-77/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-77/par-1</sup>
In addition to what is provided for in Article 65 of the Supplementary Provisions through the preceding Article, matters necessary for the calculation and payment of the special grant and for the application of these provisions are specified by order.
<sup>machine translation, not official</sup>

### 第七十八条（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — Special Provisions on Local Taxes Accompanying the Holding of the 2027 International Horticultural Exposition
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-78 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78</sup>

**第一項**  この条において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
<sup>suppl-3251-226/art-78/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1</sup>
In this Article, the terms set forth in the following items mean as specified respectively therein:
<sup>machine translation, not official</sup>

  **一**  博覧会　国際博覧会に関する条約の適用を受けて令和九年に開催される二千二十七年国際園芸博覧会をいう。
  <sup>suppl-3251-226/art-78/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-1</sup>
  Expo: means the 2027 International Horticultural Exposition to be held in 2027 in accordance with the Convention relating to International Exhibitions;
  <sup>machine translation, not official</sup>

  **二**  博覧会協会　公益社団法人二千二十七年国際園芸博覧会協会をいう。
  <sup>suppl-3251-226/art-78/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-2</sup>
  Expo Association: means the 2027 International Horticultural Exposition Association, an incorporated public interest association;
  <sup>machine translation, not official</sup>

  **三**  参加国等　次に掲げる外国法人（国内（この法律の施行地をいう。第六号において同じ。）に本店又は主たる事務所若しくは事業所を有しない法人をいう。以下この号、次号ロ及び第六号において同じ。）をいう。
  <sup>suppl-3251-226/art-78/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-3</sup>
  participating countries, etc.: means the following foreign corporations (meaning a corporation that does not have its head office or principal office or place of business in Japan (meaning the area where this Act is enforced; the same applies in item (vi)); the same applies hereinafter in this item, item (iv), (b) and item (vi)):
  <sup>machine translation, not official</sup>

    **イ**  公式参加者（日本国政府からの博覧会への参加の公式の招請を受け入れた外国又は国際機関（外国法人に限る。）をいう。ロ並びに次号イ及びハにおいて同じ。）
    <sup>suppl-3251-226/art-78/par-1/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-3/sub-1</sup>
    an official participant (meaning a foreign country or international organization (limited to a foreign corporation) that has accepted the official invitation from the Government of Japan to participate in the Expo; the same applies in (b) and in item (iv), (a) and (c));
    <sup>machine translation, not official</sup>

    **ロ**  公式参加者の博覧会関連業務（博覧会の準備又は運営に関する業務で営利を目的としないものをいう。）を行う外国法人で総務省令で定めるもの
    <sup>suppl-3251-226/art-78/par-1/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-3/sub-2</sup>
    a foreign corporation specified by Order of the Ministry of Internal Affairs and Communications that carries out Expo-related work of an official participant (meaning work concerning the preparation or operation of the Expo that is not for profit);
    <sup>machine translation, not official</sup>

    **ハ**  博覧会国際事務局
    <sup>suppl-3251-226/art-78/par-1/item-3/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-3/sub-3</sup>
    the Bureau International des Expositions.
    <sup>machine translation, not official</sup>

  **四**  参加国等の代表等　恒久的施設を有しない非居住者（所得税法第二条第一項第五号に規定する非居住者をいう。第六号において同じ。）で次に掲げるものをいう。
  <sup>suppl-3251-226/art-78/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-4</sup>
  representatives, etc. of participating countries, etc.: means the following nonresidents without a permanent establishment (meaning nonresidents prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act; the same applies in item (vi)):
  <sup>machine translation, not official</sup>

    **イ**  公式参加者に勤務する者
    <sup>suppl-3251-226/art-78/par-1/item-4/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-4/sub-1</sup>
    a person who works for an official participant;
    <sup>machine translation, not official</sup>

    **ロ**  前号ロに規定する総務省令で定める外国法人に勤務する者
    <sup>suppl-3251-226/art-78/par-1/item-4/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-4/sub-2</sup>
    a person who works for a foreign corporation specified by Order of the Ministry of Internal Affairs and Communications prescribed in item (iii), (b);
    <sup>machine translation, not official</sup>

    **ハ**  公式参加者が当該公式参加者の博覧会の会場における展示について責任を有することその他の政令で定める任務のために任命する者又はその者の当該任務に係る事務の代理をする者
    <sup>suppl-3251-226/art-78/par-1/item-4/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-4/sub-3</sup>
    a person appointed by an official participant for a mission specified by Cabinet Order, such as being responsible for that official participant's exhibition at the Expo venue, or a person who acts as an agent in the affairs pertaining to that mission of that person;
    <sup>machine translation, not official</sup>

    **ニ**  博覧会国際事務局の事務局長又は博覧会国際事務局の事務局の職員
    <sup>suppl-3251-226/art-78/par-1/item-4/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-4/sub-4</sup>
    the Secretary General of the Bureau International des Expositions or a staff member of the secretariat of the Bureau International des Expositions.
    <sup>machine translation, not official</sup>

  **五**  参加者　博覧会協会との間に博覧会への出展参加契約を締結した者（参加国等を除く。）をいう。
  <sup>suppl-3251-226/art-78/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-5</sup>
  exhibition participant: means a person who has concluded a contract to participate in the Expo as an exhibitor with the Expo Association (excluding participating countries, etc.).
  <sup>machine translation, not official</sup>

  **六**  恒久的施設　次に掲げるものをいう。ただし、我が国が締結した租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、当該条約の適用を受ける非居住者又は外国法人については、当該条約において恒久的施設と定められたもの（国内にあるものに限る。）とする。
  <sup>suppl-3251-226/art-78/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-6</sup>
  permanent establishment: means the following; provided, however, that where a convention for the avoidance of double taxation or the prevention of tax evasion concluded by Japan contains provisions different from those for what is listed below, for a nonresident or foreign corporation subject to that convention, it means what is defined as a permanent establishment in that convention (limited to that in Japan):
  <sup>machine translation, not official</sup>

    **イ**  非居住者又は外国法人の国内にある支店、工場その他事業を行う一定の場所で政令で定めるもの
    <sup>suppl-3251-226/art-78/par-1/item-6/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-6/sub-1</sup>
    a branch, a factory, or any other fixed place in Japan at which a nonresident or foreign corporation conducts business, that Cabinet Order specifies;
    <sup>machine translation, not official</sup>

    **ロ**  非居住者又は外国法人の国内にある建設若しくは据付けの工事又はこれらの指揮監督の役務の提供を行う場所その他これに準ずるものとして政令で定めるもの
    <sup>suppl-3251-226/art-78/par-1/item-6/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-6/sub-2</sup>
    a place in Japan at which a nonresident or foreign corporation conducts construction or installation work or provides services supervising such work, or anything else that Cabinet Order specifies as equivalent thereto;
    <sup>machine translation, not official</sup>

    **ハ**  非居住者又は外国法人が国内に置く自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの
    <sup>suppl-3251-226/art-78/par-1/item-6/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-6/sub-3</sup>
    a person that a nonresident or foreign corporation places in Japan who has the authority to conclude contracts on its behalf, or any other equivalent person, that Cabinet Order specifies.
    <sup>machine translation, not official</sup>

**第二項**  道府県及び市町村は、参加国等に対しては、当該参加国等が当該道府県又は当該市町村の区域内において有する恒久的施設を通じて行う事業が租税特別措置法第六十七条の十六の二第一項に規定する対象国内源泉所得（次項から第五項までにおいて「対象国内源泉所得」という。）に係る事業のみである場合には、第二十四条第一項及び第二百九十四条第一項の規定にかかわらず、法人の道府県民税及び市町村民税を課することができない。
<sup>suppl-3251-226/art-78/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-2</sup>
Prefectures and municipalities may not, notwithstanding the provisions of Article 24, paragraph (1) and Article 294, paragraph (1), impose corporate prefectural inhabitant tax and corporate municipal inhabitant tax on participating countries, etc., in the case where the business conducted by the participating countries, etc. through a permanent establishment that they have within the area of the prefecture or municipality concerned is only business pertaining to the covered domestic source income prescribed in Article 67-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as "covered domestic source income" in paragraphs (3) through (5)).
<sup>machine translation, not official</sup>

**第三項**  参加国等は、当該参加国等が道府県又は市町村の区域内において有する恒久的施設を通じて行う事業が対象国内源泉所得に係る事業のみである場合には、第五十三条第一項又は第三百二十一条の八第一項の規定にかかわらず、当該道府県の知事又は当該市町村の長に対しては、これらの規定による申告書を提出することを要しない。
<sup>suppl-3251-226/art-78/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-3</sup>
Participating countries, etc. are not required, in the case where the business conducted by them through a permanent establishment that they have within the area of a prefecture or municipality is only business pertaining to covered domestic source income, notwithstanding the provisions of Article 53, paragraph (1) or Article 321-8, paragraph (1), to submit the returns under those provisions to the governor of that prefecture or the mayor of that municipality.
<sup>machine translation, not official</sup>

**第四項**  道府県は、参加国等が行う対象国内源泉所得に係る事業に対しては、第七十二条の二第一項の規定にかかわらず、事業税を課することができない。
<sup>suppl-3251-226/art-78/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-4</sup>
A prefecture may not, notwithstanding the provisions of Article 72-2, paragraph (1), impose enterprise tax on business pertaining to covered domestic source income conducted by participating countries, etc.
<sup>machine translation, not official</sup>

**第五項**  参加国等は、当該参加国等が道府県の区域内において有する恒久的施設を通じて行う事業が対象国内源泉所得に係る事業のみである場合には、第七十二条の二十五第一項、第七十二条の二十六第一項並びに第七十二条の二十八第一項及び第三項の規定にかかわらず、当該道府県の知事に対しては、これらの規定による申告書を提出することを要しない。
<sup>suppl-3251-226/art-78/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-5</sup>
Participating countries, etc. are not required, in the case where the business conducted by them through a permanent establishment that they have within the area of a prefecture is only business pertaining to covered domestic source income, notwithstanding the provisions of Article 72-25, paragraph (1), Article 72-26, paragraph (1) and Article 72-28, paragraphs (1) and (3), to submit the returns under those provisions to the governor of that prefecture.
<sup>machine translation, not official</sup>

**第六項**  道府県は、博覧会協会、参加国等若しくは参加者が博覧会の会場内において博覧会の用に供する家屋で政令で定めるものを取得した場合又は博覧会協会が博覧会の会場の周辺における交通を確保するために供する家屋を取得した場合におけるこれらの家屋の取得に対しては、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。ただし、博覧会協会、参加国等又は参加者が、博覧会の終了の日から六月を経過する日においてこれらの家屋を所有しているときは、同日においてこれらの家屋の取得があつたものとみなし、これらの家屋の所有者を取得者とみなして不動産取得税を課する。
<sup>suppl-3251-226/art-78/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-6</sup>
A prefecture may not, notwithstanding the provisions of Article 73-2, paragraph (1), impose real property acquisition tax on the acquisition of houses specified by Cabinet Order that the Expo Association, participating countries, etc. or exhibition participants use for the Expo within the Expo venue, or of houses that the Expo Association provides for securing transportation around the Expo venue, in the case where they have acquired those houses. However, where the Expo Association, participating countries, etc. or an exhibition participant owns those houses on the day on which six months have elapsed from the end date of the Expo, the acquisition of those houses is deemed to have been made on that day, and real property acquisition tax is imposed deeming the owner of those houses to be the acquirer.
<sup>machine translation, not official</sup>

**第七項**  道府県は、博覧会協会との間に家屋を博覧会協会に貸し付けることを内容とする契約を締結した者（以下この項において「家屋貸与者」という。）が、当該家屋（博覧会の用に供される家屋で政令で定めるものであつて、博覧会協会に貸し付けることにつき総務省令で定めるところにより証明がされたものに限る。）を取得した場合における当該家屋の取得に対しては、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。ただし、家屋貸与者が、博覧会の終了の日から六月を経過する日において当該家屋を所有しているときは、同日において当該家屋の取得があつたものとみなし、当該家屋の所有者を取得者とみなして不動産取得税を課する。
<sup>suppl-3251-226/art-78/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-7</sup>
A prefecture may not, notwithstanding the provisions of Article 73-2, paragraph (1), impose real property acquisition tax on the acquisition of a house in the case where a person who has concluded with the Expo Association a contract for lending a house to the Expo Association (hereinafter in this paragraph referred to as a "house lender") has acquired that house (limited to a house specified by Cabinet Order that is used for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is to be lent to the Expo Association). However, where the house lender owns that house on the day on which six months have elapsed from the end date of the Expo, the acquisition of that house is deemed to have been made on that day, and real property acquisition tax is imposed deeming the owner of that house to be the acquirer.
<sup>machine translation, not official</sup>

**第八項**  道府県は、令和七年度から令和九年度までの各年度分の自動車税に限り、参加国等又は参加国等の代表等が所有する自動車で政令で定めるものに対しては、第百四十六条第一項の規定にかかわらず、自動車税を課することができない。
<sup>suppl-3251-226/art-78/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-8</sup>
A prefecture may not, limited to automobile tax for each fiscal year from fiscal year 2025 to fiscal year 2027, notwithstanding the provisions of Article 146, paragraph (1), impose automobile tax on motor vehicles specified by Cabinet Order that are owned by participating countries, etc. or representatives, etc. of participating countries, etc.
<sup>machine translation, not official</sup>

**第九項**  市町村は、令和七年度から令和十年度までの各年度分の固定資産税又は都市計画税に限り、博覧会協会、参加国等若しくは参加者が博覧会の会場内において博覧会の用に供する家屋及び償却資産で政令で定めるもの若しくは第三百四十三条第七項に規定する仮使用地（以下この項において「仮使用地」という。）又は博覧会協会が博覧会の会場の周辺における交通を確保するために供する家屋及び償却資産若しくは仮使用地に対しては、第三百四十二条、第三百四十三条第七項又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。
<sup>suppl-3251-226/art-78/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-9</sup>
A municipality may not, limited to fixed assets tax or city planning tax for each fiscal year from fiscal year 2025 to fiscal year 2028, notwithstanding the provisions of Article 342, Article 343, paragraph (7) or Article 702, paragraph (1), impose fixed assets tax or city planning tax on houses and depreciable assets specified by Cabinet Order that the Expo Association, participating countries, etc. or exhibition participants use for the Expo within the Expo venue, or on provisionally used land prescribed in Article 343, paragraph (7) (hereinafter in this paragraph referred to as "provisionally used land"), or on houses and depreciable assets that the Expo Association provides for securing transportation around the Expo venue, or on provisionally used land.
<sup>machine translation, not official</sup>

**第十項**  市町村は、令和七年度から令和十年度までの各年度分の固定資産税又は都市計画税に限り、博覧会協会との間に家屋及び償却資産を博覧会協会に貸し付けることを内容とする契約を締結した者が、当該契約に基づき博覧会協会に貸し付ける家屋及び償却資産（博覧会の用に供される家屋及び償却資産で政令で定めるものであつて、博覧会協会に貸し付けていることにつき総務省令で定めるところにより証明がされたものに限る。）に対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。
<sup>suppl-3251-226/art-78/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-10</sup>
A municipality may not, limited to fixed assets tax or city planning tax for each fiscal year from fiscal year 2025 to fiscal year 2028, notwithstanding the provisions of Article 342 or Article 702, paragraph (1), impose fixed assets tax or city planning tax on houses and depreciable assets that a person who has concluded with the Expo Association a contract for lending houses and depreciable assets to the Expo Association lends to the Expo Association under that contract (limited to houses and depreciable assets specified by Cabinet Order that are used for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that they are lent to the Expo Association).
<sup>machine translation, not official</sup>

**第十一項**  市町村は、令和七年度から令和九年度までの各年度分の軽自動車税に限り、参加国等又は参加国等の代表等が所有する軽自動車等で政令で定めるものに対しては、第四百四十三条第一項の規定にかかわらず、軽自動車税を課することができない。
<sup>suppl-3251-226/art-78/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-11</sup>
A municipality may not, limited to light motor vehicle tax for each fiscal year from fiscal year 2025 to fiscal year 2027, notwithstanding the provisions of Article 443, paragraph (1), impose light motor vehicle tax on light motor vehicles, etc. specified by Cabinet Order that are owned by participating countries, etc. or representatives, etc. of participating countries, etc.
<sup>machine translation, not official</sup>

**第十二項**  指定都市等は、博覧会の会場内において設置される参加国等又は参加者が博覧会に関して行う事業で政令で定めるものの用に供する施設に係る事業所等（第七百一条の三十一第一項第五号に規定する事業所等をいう。）において行う事業に対しては、令和十一年三月三十一日までに終了する事業年度分に限り、第七百一条の三十二第一項の規定にかかわらず、事業所税を課することができない。この場合においては、第七百一条の三十四第六項の規定を準用する。
<sup>suppl-3251-226/art-78/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-12</sup>
A designated city, etc. may not, limited to business years ending by March 31, 2029, notwithstanding the provisions of Article 701-32, paragraph (1), impose business office tax on business conducted at an office or place of business (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v)) pertaining to facilities installed within the Expo venue that are used for business specified by Cabinet Order conducted by participating countries, etc. or exhibition participants in relation to the Expo. In this case, the provisions of Article 701-34, paragraph (6) apply mutatis mutandis.
<sup>machine translation, not official</sup>

**第十三項**  前項の規定の適用がある場合における第七百一条の四十三第一項及び第二項の規定の適用については、これらの規定中「第七百一条の三十四」とあり、及び「同条」とあるのは、「第七百一条の三十四又は附則第七十八条第十二項」とする。
<sup>suppl-3251-226/art-78/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-13</sup>
With regard to the application of Article 701-43, paragraphs (1) and (2) where the provisions of the preceding paragraph apply, in those provisions, "Article 701-34" and "that Article" are deemed to be replaced with "Article 701-34 or Article 78, paragraph (12) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第十四項**  第二項から前項までの規定の適用を受ける者の認定の手続その他これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-78/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-14</sup>
Procedures for the certification of persons subject to the provisions of paragraph (2) through the preceding paragraph and other matters necessary for the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3251-226/art-1/par-1: 第七百四十九条第一項 → 地方税法 第七百四十九条第一項 (Article 749, paragraph (1)), art-749/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-7/from-art-748#art-749/par-1
- suppl-3251-226/art-1/par-1: 第二項 → 地方税法 第七百四十九条第二項 (Article 749, paragraph (2)), art-749/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-7/from-art-748#art-749/par-2
- suppl-3251-226/art-3-2/par-1: 第五十六条第二項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-55-3#art-56/par-2
- suppl-3251-226/art-3-2/par-1: 第六十四条第一項 → 地方税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-59#art-64/par-1
- suppl-3251-226/art-3-2/par-1: 第七十一条の十二第二項 → 地方税法 第七十一条の十二第二項 (Article 71-12, paragraph (2)), art-71-12/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-7#art-71-12/par-2
- suppl-3251-226/art-3-2/par-1: 第七十一条の十三第一項 → 地方税法 第七十一条の十三第一項 (Article 71-13, paragraph (1)), art-71-13/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-7#art-71-13/par-1
- suppl-3251-226/art-3-2/par-1: 第七十一条の三十三第二項 → 地方税法 第七十一条の三十三第二項 (Article 71-33, paragraph (2)), art-71-33/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-26#art-71-33/par-2
- suppl-3251-226/art-3-2/par-1: 第七十一条の三十四第一項 → 地方税法 第七十一条の三十四第一項 (Article 71-34, paragraph (1)), art-71-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-26#art-71-34/par-1
- suppl-3251-226/art-3-2/par-1: 第七十一条の五十三第二項 → 地方税法 第七十一条の五十三第二項 (Article 71-53, paragraph (2)), art-71-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-52#art-71-53/par-2
- suppl-3251-226/art-3-2/par-1: 第七十一条の五十四第一項 → 地方税法 第七十一条の五十四第一項 (Article 71-54, paragraph (1)), art-71-54/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-52#art-71-54/par-1
- suppl-3251-226/art-3-2/par-1: 第七十二条の四十四第二項 → 地方税法 第七十二条の四十四第二項 (Article 72-44, paragraph (2)), art-72-44/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-44#art-72-44/par-2
- suppl-3251-226/art-3-2/par-1: 第七十二条の四十五第一項 → 地方税法 第七十二条の四十五第一項 (Article 72-45, paragraph (1)), art-72-45/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-44#art-72-45/par-1
- suppl-3251-226/art-3-2/par-1: 第七十二条の五十三第一項 → 地方税法 第七十二条の五十三第一項 (Article 72-53, paragraph (1)), art-72-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-13#art-72-53/par-1
- suppl-3251-226/art-3-2/par-1: 第七十三条の三十二第一項 → 地方税法 第七十三条の三十二第一項 (Article 73-32, paragraph (1)), art-73-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-27-6#art-73-32/par-1
- suppl-3251-226/art-3-2/par-1: 第七十四条の二十一第二項 → 地方税法 第七十四条の二十一第二項 (Article 74-21, paragraph (2)), art-74-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-5/from-art-74-12-2#art-74-21/par-2
- suppl-3251-226/art-3-2/par-1: 第七十四条の二十二第一項 → 地方税法 第七十四条の二十二第一項 (Article 74-22, paragraph (1)), art-74-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-5/from-art-74-22#art-74-22/par-1
- suppl-3251-226/art-3-2/par-1: 第二項 → 地方税法 第七十四条の二十二第二項 (Article 74-22, paragraph (2)), art-74-22/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-5/from-art-74-22#art-74-22/par-2
- suppl-3251-226/art-3-2/par-1: 第八十八条第二項 → 地方税法 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-6/from-art-86#art-88/par-2
- suppl-3251-226/art-3-2/par-1: 第八十九条第一項 → 地方税法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-6/from-art-86#art-89/par-1
- suppl-3251-226/art-3-2/par-1: 第百四十四条の四十五第二項 → 地方税法 第百四十四条の四十五第二項 (Article 144-45, paragraph (2)), art-144-45/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-45#art-144-45/par-2
- suppl-3251-226/art-3-2/par-1: 第百四十四条の四十六第一項 → 地方税法 第百四十四条の四十六第一項 (Article 144-46, paragraph (1)), art-144-46/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-45#art-144-46/par-1
- suppl-3251-226/art-3-2/par-1: 第百六十五条第一項 → 地方税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-8/from-art-165#art-165/par-1
- suppl-3251-226/art-3-2/par-1: 第二項 → 地方税法 第百六十五条第二項 (Article 165, paragraph (2)), art-165/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-8/from-art-165#art-165/par-2
- suppl-3251-226/art-3-2/par-1: 第百九十六条第一項 → 地方税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-9/from-art-192#art-196/par-1
- suppl-3251-226/art-3-2/par-1: 第二百七十七条第二項 → 地方税法 第二百七十七条第二項 (Article 277, paragraph (2)), art-277/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-10/from-art-272#art-277/par-2
- suppl-3251-226/art-3-2/par-1: 第二百八十条第一項 → 地方税法 第二百八十条第一項 (Article 280, paragraph (1)), art-280/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-10/from-art-280#art-280/par-1
- suppl-3251-226/art-3-2/par-1: 第三百二十一条の二第二項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-2#art-321-2/par-2
- suppl-3251-226/art-3-2/par-1: 第三百二十一条の十二第二項 → 地方税法 第三百二十一条の十二第二項 (Article 321-12, paragraph (2)), art-321-12/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-12#art-321-12/par-2
- suppl-3251-226/art-3-2/par-1: 第三百二十六条第一項 → 地方税法 第三百二十六条第一項 (Article 326, paragraph (1)), art-326/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-324#art-326/par-1
- suppl-3251-226/art-3-2/par-1: 第三百二十八条の十第二項 → 地方税法 第三百二十八条の十第二項 (Article 328-10, paragraph (2)), art-328-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-328#art-328-10/par-2
- suppl-3251-226/art-3-2/par-1: 第三百二十八条の十三第二項 → 地方税法 第三百二十八条の十三第二項 (Article 328-13, paragraph (2)), art-328-13/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-328-13#art-328-13/par-2
- suppl-3251-226/art-3-2/par-1: 第三百六十八条第二項 → 地方税法 第三百六十八条第二項 (Article 368, paragraph (2)), art-368/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-368/par-2
- suppl-3251-226/art-3-2/par-1: 第七百四十五条第三項 → 地方税法 第七百四十五条第三項 (Article 745, paragraph (3)), art-745/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-5/from-art-739-6#art-745/par-3
- suppl-3251-226/art-3-2/par-1: 第三百六十九条第一項 → 地方税法 第三百六十九条第一項 (Article 369, paragraph (1)), art-369/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-369/par-1
- suppl-3251-226/art-3-2/par-1: 第七百四十五条第一項 → 地方税法 第七百四十五条第一項 (Article 745, paragraph (1)), art-745/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-5/from-art-739-6#art-745/par-1
- suppl-3251-226/art-3-2/par-1: 第四百五十七条第一項 → 地方税法 第四百五十七条第一項 (Article 457, paragraph (1)), art-457/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-3/from-art-453#art-457/par-1
- suppl-3251-226/art-3-2/par-1: 第四百八十一条第二項 → 地方税法 第四百八十一条第二項 (Article 481, paragraph (2)), art-481/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-4/from-art-476#art-481/par-2
- suppl-3251-226/art-3-2/par-1: 第四百八十二条第一項 → 地方税法 第四百八十二条第一項 (Article 482, paragraph (1)), art-482/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-4/from-art-476#art-482/par-1
- suppl-3251-226/art-3-2/par-1: 第二項 → 地方税法 第四百八十二条第二項 (Article 482, paragraph (2)), art-482/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-4/from-art-476#art-482/par-2
- suppl-3251-226/art-3-2/par-1: 第五百三十四条第二項 → 地方税法 第五百三十四条第二項 (Article 534, paragraph (2)), art-534/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-6/from-art-534#art-534/par-2
- suppl-3251-226/art-3-2/par-1: 第五百三十五条第一項 → 地方税法 第五百三十五条第一項 (Article 535, paragraph (1)), art-535/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-6/from-art-534#art-535/par-1
- suppl-3251-226/art-3-2/par-1: 第六百七条第二項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-604#art-607/par-2
- suppl-3251-226/art-3-2/par-1: 第六百二十七条 → 地方税法 第六百二十七条 (Article 627), art-627 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-616#art-627
- suppl-3251-226/art-3-2/par-1: 第六百八条第一項 → 地方税法 第六百八条第一項 (Article 608, paragraph (1)), art-608/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-604#art-608/par-1
- suppl-3251-226/art-3-2/par-1: 第六百八十七条第二項 → 地方税法 第六百八十七条第二項 (Article 687, paragraph (2)), art-687/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-9/from-art-682#art-687/par-2
- suppl-3251-226/art-3-2/par-1: 第六百九十条第一項 → 地方税法 第六百九十条第一項 (Article 690, paragraph (1)), art-690/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-9/from-art-690#art-690/par-1
- suppl-3251-226/art-3-2/par-1: 第七百条の六十三第一項 → 地方税法 第七百条の六十三第一項 (Article 700-63, paragraph (1)), art-700-63/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-3/from-art-700-51#art-700-63/par-1
- suppl-3251-226/art-3-2/par-1: 第七百一条の十第二項 → 地方税法 第七百一条の十第二項 (Article 701-10, paragraph (2)), art-701-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-4/from-art-701#art-701-10/par-2
- suppl-3251-226/art-3-2/par-1: 第七百一条の十一第一項 → 地方税法 第七百一条の十一第一項 (Article 701-11, paragraph (1)), art-701-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-4/from-art-701#art-701-11/par-1
- suppl-3251-226/art-3-2/par-1: 第七百一条の五十九第二項 → 地方税法 第七百一条の五十九第二項 (Article 701-59, paragraph (2)), art-701-59/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-59/par-2
- suppl-3251-226/art-3-2/par-1: 第七百一条の六十第一項 → 地方税法 第七百一条の六十第一項 (Article 701-60, paragraph (1)), art-701-60/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-60/par-1
- suppl-3251-226/art-3-2/par-1: 第七百二十条第二項 → 地方税法 第七百二十条第二項 (Article 720, paragraph (2)), art-720/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-720#art-720/par-2
- suppl-3251-226/art-3-2/par-1: 第七百二十三条第一項 → 地方税法 第七百二十三条第一項 (Article 723, paragraph (1)), art-723/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-723#art-723/par-1
- suppl-3251-226/art-3-2/par-1: 第七百三十三条の十七第二項 → 地方税法 第七百三十三条の十七第二項 (Article 733-17, paragraph (2)), art-733-17/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-8/from-art-733-11#art-733-17/par-2
- suppl-3251-226/art-3-2/par-1: 第七百三十三条の二十第一項 → 地方税法 第七百三十三条の二十第一項 (Article 733-20, paragraph (1)), art-733-20/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-8/from-art-733-20#art-733-20/par-1
- suppl-3251-226/art-3-2/par-1: 租税特別措置法第九十三条第二項 → 租税特別措置法 第九十三条第二項 (Article 93, paragraph (2)), art-93/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-2
- suppl-3251-226/art-3-2/par-1: 次項から第四項まで → 地方税法 附則第三条の二第二項 (Supplementary Provisions, Article 3-2, paragraph (2)), suppl-3251-226/art-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-2
- suppl-3251-226/art-3-2/par-1: 次項から第四項まで → 地方税法 附則第三条の二第三項 (Supplementary Provisions, Article 3-2, paragraph (3)), suppl-3251-226/art-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-3
- suppl-3251-226/art-3-2/par-1: 次項から第四項まで → 地方税法 附則第三条の二第四項 (Supplementary Provisions, Article 3-2, paragraph (4)), suppl-3251-226/art-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-4
- suppl-3251-226/art-3-2/par-1: この項 → 地方税法 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-3251-226/art-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-1
- suppl-3251-226/art-3-2/par-1: 第五項 → 地方税法 附則第三条の二第五項 (Supplementary Provisions, Article 3-2, paragraph (5)), suppl-3251-226/art-3-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-5
- suppl-3251-226/art-3-2/par-2: 第六十五条第一項 → 地方税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-65#art-65/par-1
- suppl-3251-226/art-3-2/par-2: 第七十二条の四十五の二第一項 → 地方税法 第七十二条の四十五の二第一項 (Article 72-45-2, paragraph (1)), art-72-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-44#art-72-45-2/par-1
- suppl-3251-226/art-3-2/par-2: 第三百二十七条第一項 → 地方税法 第三百二十七条第一項 (Article 327, paragraph (1)), art-327/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-324#art-327/par-1
- suppl-3251-226/art-3-2/par-3: 第十五条の九第一項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-6#art-15-9/par-1
- suppl-3251-226/art-3-2/par-3: 第三項 → 地方税法 第十五条の九第三項 (Article 15-9, paragraph (3)), art-15-9/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-6#art-15-9/par-3
- suppl-3251-226/art-3-2/par-3: 第四項 → 地方税法 第十五条の九第四項 (Article 15-9, paragraph (4)), art-15-9/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-6#art-15-9/par-4
- suppl-3251-226/art-3-2/par-3: 第七十二条の三十八の二第十項 → 地方税法 第七十二条の三十八の二第十項 (Article 72-38-2, paragraph (10)), art-72-38-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-10
- suppl-3251-226/art-3-2/par-3: 第十一項 → 地方税法 第七十二条の三十八の二第十一項 (Article 72-38-2, paragraph (11)), art-72-38-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-11
- suppl-3251-226/art-3-2/par-3: この項 → 地方税法 附則第三条の二第三項 (Supplementary Provisions, Article 3-2, paragraph (3)), suppl-3251-226/art-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-3
- suppl-3251-226/art-3-2/par-4: 第十七条の四第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- suppl-3251-226/art-3-2/par-4: 附則第三条の二第四項 → 地方税法 附則第三条の二第四項 (Supplementary Provisions, Article 3-2, paragraph (4)), suppl-3251-226/art-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-4
- suppl-3251-226/art-3-2/par-5: 前各項 → 地方税法 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-3251-226/art-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-1
- suppl-3251-226/art-3-2/par-5: 前各項 → 地方税法 附則第三条の二第二項 (Supplementary Provisions, Article 3-2, paragraph (2)), suppl-3251-226/art-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-2
- suppl-3251-226/art-3-2/par-5: 前各項 → 地方税法 附則第三条の二第三項 (Supplementary Provisions, Article 3-2, paragraph (3)), suppl-3251-226/art-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-3
- suppl-3251-226/art-3-2/par-5: 前各項 → 地方税法 附則第三条の二第四項 (Supplementary Provisions, Article 3-2, paragraph (4)), suppl-3251-226/art-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-4
- suppl-3251-226/art-3-2/par-6: 第一項から第四項まで → 地方税法 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-3251-226/art-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-1
- suppl-3251-226/art-3-2/par-6: 第一項から第四項まで → 地方税法 附則第三条の二第二項 (Supplementary Provisions, Article 3-2, paragraph (2)), suppl-3251-226/art-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-2
- suppl-3251-226/art-3-2/par-6: 第一項から第四項まで → 地方税法 附則第三条の二第三項 (Supplementary Provisions, Article 3-2, paragraph (3)), suppl-3251-226/art-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-3
- suppl-3251-226/art-3-2/par-6: 第一項から第四項まで → 地方税法 附則第三条の二第四項 (Supplementary Provisions, Article 3-2, paragraph (4)), suppl-3251-226/art-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-4
- suppl-3251-226/art-3-2-2/par-1: 租税特別措置法第六十六条の三 → 租税特別措置法 第六十六条の三 (Article 66-3), art-66-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-3 · https://japanlaw.org/l/332AC0000000026/art-66-3
- suppl-3251-226/art-3-2-2/par-1: 第六十五条第一項 → 地方税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-65#art-65/par-1
- suppl-3251-226/art-3-2-2/par-1: 第七十二条の四十五の二第一項 → 地方税法 第七十二条の四十五の二第一項 (Article 72-45-2, paragraph (1)), art-72-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-44#art-72-45-2/par-1
- suppl-3251-226/art-3-2-2/par-1: 第三百二十七条第一項 → 地方税法 第三百二十七条第一項 (Article 327, paragraph (1)), art-327/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-324#art-327/par-1
- suppl-3251-226/art-3-2-2/par-1: 前条第二項 → 地方税法 附則第三条の二第二項 (Supplementary Provisions, Article 3-2, paragraph (2)), suppl-3251-226/art-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2/par-2
- suppl-3251-226/art-3-2-2/par-1: 日本銀行法（平成九年法律第八十九号）第十五条第一項第一号 → e-Gov law 409AC0000000089, 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — not held in this collection
- suppl-3251-226/art-3-2-3/par-1: 租税特別措置法第四十条第三項 → 租税特別措置法 第四十条第三項 (Article 40, paragraph (3)), art-40/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/art-40/par-3
- suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十二項まで → 租税特別措置法 第四十条第十項 (Article 40, paragraph (10)), art-40/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-10 · https://japanlaw.org/l/332AC0000000026/art-40/par-10
- suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十二項まで → 租税特別措置法 第四十条第十一項 (Article 40, paragraph (11)), art-40/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-11 · https://japanlaw.org/l/332AC0000000026/art-40/par-11
- suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十二項まで → 租税特別措置法 第四十条第十二項 (Article 40, paragraph (12)), art-40/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-12 · https://japanlaw.org/l/332AC0000000026/art-40/par-12
- suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十二項まで → 租税特別措置法 第四十条第六項 (Article 40, paragraph (6)), art-40/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-6 · https://japanlaw.org/l/332AC0000000026/art-40/par-6
- suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十二項まで → 租税特別措置法 第四十条第七項 (Article 40, paragraph (7)), art-40/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-7 · https://japanlaw.org/l/332AC0000000026/art-40/par-7
- suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十二項まで → 租税特別措置法 第四十条第八項 (Article 40, paragraph (8)), art-40/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-8 · https://japanlaw.org/l/332AC0000000026/art-40/par-8
- suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十二項まで → 租税特別措置法 第四十条第九項 (Article 40, paragraph (9)), art-40/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-9 · https://japanlaw.org/l/332AC0000000026/art-40/par-9
- suppl-3251-226/art-3-2-3/par-1: 第十三項 → 租税特別措置法 第四十条第十三項 (Article 40, paragraph (13)), art-40/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-13 · https://japanlaw.org/l/332AC0000000026/art-40/par-13
- suppl-3251-226/art-3-2-3/par-1: 同条第十四項 → 租税特別措置法 第四十条第十四項 (Article 40, paragraph (14)), art-40/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-14 · https://japanlaw.org/l/332AC0000000026/art-40/par-14
- suppl-3251-226/art-3-2-3/par-1: この項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-1
- suppl-3251-226/art-3-2-3/par-1: 次項 → 地方税法 附則第三条の二の三第二項 (Supplementary Provisions, Article 3-2-3, paragraph (2)), suppl-3251-226/art-3-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-2
- suppl-3251-226/art-3-2-3/par-1: 第三項 → 地方税法 附則第三条の二の三第三項 (Supplementary Provisions, Article 3-2-3, paragraph (3)), suppl-3251-226/art-3-2-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-3
- suppl-3251-226/art-3-2-3/par-2: 租税特別措置法第四十条第三項 → 租税特別措置法 第四十条第三項 (Article 40, paragraph (3)), art-40/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/art-40/par-3
- suppl-3251-226/art-3-2-3/par-3: 前二項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-1
- suppl-3251-226/art-3-2-3/par-3: 前二項 → 地方税法 附則第三条の二の三第二項 (Supplementary Provisions, Article 3-2-3, paragraph (2)), suppl-3251-226/art-3-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-2
- suppl-3251-226/art-3-2-3/par-3/item-1: 前二項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-1
- suppl-3251-226/art-3-2-3/par-3/item-1: 前二項 → 地方税法 附則第三条の二の三第二項 (Supplementary Provisions, Article 3-2-3, paragraph (2)), suppl-3251-226/art-3-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-2
- suppl-3251-226/art-3-2-3/par-3/item-1: 租税特別措置法第四十条第一項第一号 → 租税特別措置法 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-40/par-1/item-1
- suppl-3251-226/art-3-2-3/par-3/item-1: 同法第三十八条第二項第二号 → 法人税法 第三十八条第二項第二号 (Article 38, paragraph (2), item (ii)), art-38/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-38/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-38/par-2/item-2
- suppl-3251-226/art-3-2-3/par-3/item-2: 前二項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-1
- suppl-3251-226/art-3-2-3/par-3/item-2: 前二項 → 地方税法 附則第三条の二の三第二項 (Supplementary Provisions, Article 3-2-3, paragraph (2)), suppl-3251-226/art-3-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-2
- suppl-3251-226/art-3-2-3/par-3/item-2: 租税特別措置法第四十条第一項第二号 → 租税特別措置法 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-40/par-1/item-2
- suppl-3251-226/art-3-2-3/par-3/item-2: 第九条の四 → 地方税法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-2#art-9-4
- suppl-3251-226/art-3-2-3/par-3/item-2: 同条第一項 → 地方税法 第九条の四第一項 (Article 9-4, paragraph (1)), art-9-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-2#art-9-4/par-1
- suppl-3251-226/art-3-2-3/par-3/item-2: 第二項 → 地方税法 第九条の四第二項 (Article 9-4, paragraph (2)), art-9-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-2#art-9-4/par-2
- suppl-3251-226/art-3-2-3/par-3/item-2: 公益信託に関する法律（令和六年法律第三十号）第三十三条第三項 → e-Gov law 506AC0000000030, 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — not held in this collection
- suppl-3251-226/art-3-2-3/par-3/item-2: 信託法第五十六条第一項 → e-Gov law 418AC0000000108, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- suppl-3251-226/art-3-2-3/par-3/item-3: 前二項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-1
- suppl-3251-226/art-3-2-3/par-3/item-3: 前二項 → 地方税法 附則第三条の二の三第二項 (Supplementary Provisions, Article 3-2-3, paragraph (2)), suppl-3251-226/art-3-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-2
- suppl-3251-226/art-3-2-3/par-3/item-3: 租税特別措置法第四十条第一項第二号 → 租税特別措置法 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-40/par-1/item-2
- suppl-3251-226/art-3-2-3/par-3/item-3: この号 → 地方税法 附則第三条の二の三第三項第三号 (Supplementary Provisions, Article 3-2-3, paragraph (3), item (iii)), suppl-3251-226/art-3-2-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-3/item-3
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二十四条 → 地方税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二十四条の二の二 → 地方税法 第二十四条の二の二 (Article 24-2-2), art-24-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-2-2
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二十四条の三 → 地方税法 第二十四条の三 (Article 24-3), art-24-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-3
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二十七条 → 地方税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-25#art-27
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二十八条 → 地方税法 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-25#art-28
- suppl-3251-226/art-3-2-3/par-3/item-3: 第七百三十九条の五 → 地方税法 第七百三十九条の五 (Article 739-5), art-739-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-5/from-art-739-2#art-739-5
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二百九十四条 → 地方税法 第二百九十四条 (Article 294), art-294 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-294
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二百九十四条の二の二 → 地方税法 第二百九十四条の二の二 (Article 294-2-2), art-294-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-294-2-2
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二百九十四条の三 → 地方税法 第二百九十四条の三 (Article 294-3), art-294-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-294-3
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二百九十九条から第三百二条まで → 地方税法 第二百九十九条 (Article 299), art-299 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-296#art-299
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二百九十九条から第三百二条まで → 地方税法 第三百条 (Article 300), art-300 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-296#art-300
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二百九十九条から第三百二条まで → 地方税法 第三百一条 (Article 301), art-301 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-296#art-301
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二百九十九条から第三百二条まで → 地方税法 第三百二条 (Article 302), art-302 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-296#art-302
- suppl-3251-226/art-3-2-3/par-3/item-3: 第三百十七条の四 → 地方税法 第三百十七条の四 (Article 317-4), art-317-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-3-3#art-317-4
- suppl-3251-226/art-3-2-3/par-3/item-3: 第三百十七条の五 → 地方税法 第三百十七条の五 (Article 317-5), art-317-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-3-3#art-317-5
- suppl-3251-226/art-3-2-3/par-3/item-3: 第三百十七条の七 → 地方税法 第三百十七条の七 (Article 317-7), art-317-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-6#art-317-7
- suppl-3251-226/art-3-2-3/par-3/item-3: 第三百二十四条 → 地方税法 第三百二十四条 (Article 324), art-324 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-324#art-324
- suppl-3251-226/art-3-2-3/par-3/item-3: 第三百二十八条の八 → 地方税法 第三百二十八条の八 (Article 328-8), art-328-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-328#art-328-8
- suppl-3251-226/art-3-2-3/par-3/item-3: 第三百二十八条の十六 → 地方税法 第三百二十八条の十六 (Article 328-16), art-328-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-328-13#art-328-16
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二十三条第二項から第四項まで → 地方税法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-2
- suppl-3251-226/art-3-2-3/par-3/item-3: 第三十四条第一項第六号 → 地方税法 第三十四条第一項第六号 (Article 34, paragraph (1), item (vi)), art-34/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-6
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三十四条第一項第十号 (Article 34, paragraph (1), item (x)), art-34/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三十四条第一項第十一号 (Article 34, paragraph (1), item (xi)), art-34/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-11
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三十四条第一項第八号 (Article 34, paragraph (1), item (viii)), art-34/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-8
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三十四条第一項第八号の二 (Article 34, paragraph (1), item (viii-2)), art-34/par-1/item-8-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-8-2
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三十四条第一項第九号 (Article 34, paragraph (1), item (ix)), art-34/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-9
- suppl-3251-226/art-3-2-3/par-3/item-3: 第二百九十二条第二項から第四項まで → 地方税法 第二百九十二条第二項 (Article 292, paragraph (2)), art-292/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-2
- suppl-3251-226/art-3-2-3/par-3/item-3: 第三百十四条の二第一項第六号 → 地方税法 第三百十四条の二第一項第六号 (Article 314-2, paragraph (1), item (vi)), art-314-2/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-6
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三百十四条の二第一項第十号 (Article 314-2, paragraph (1), item (x)), art-314-2/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三百十四条の二第一項第十一号 (Article 314-2, paragraph (1), item (xi)), art-314-2/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三百十四条の二第一項第八号 (Article 314-2, paragraph (1), item (viii)), art-314-2/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-8
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三百十四条の二第一項第八号の二 (Article 314-2, paragraph (1), item (viii-2)), art-314-2/par-1/item-8-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-8-2
- suppl-3251-226/art-3-2-3/par-3/item-3: 第八号から第十二号まで → 地方税法 第三百十四条の二第一項第九号 (Article 314-2, paragraph (1), item (ix)), art-314-2/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-9
- suppl-3251-226/art-3-2-3/par-3/item-4: 前二項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-1
- suppl-3251-226/art-3-2-3/par-3/item-4: 前二項 → 地方税法 附則第三条の二の三第二項 (Supplementary Provisions, Article 3-2-3, paragraph (2)), suppl-3251-226/art-3-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-2
- suppl-3251-226/art-3-2-3/par-3/item-4: 租税特別措置法第四十条第一項第二号 → 租税特別措置法 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-40/par-1/item-2
- suppl-3251-226/art-3-2-3/par-3/item-4: この号 → 地方税法 附則第三条の二の三第三項第四号 (Supplementary Provisions, Article 3-2-3, paragraph (3), item (iv)), suppl-3251-226/art-3-2-3/par-3/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-2-3/par-3/item-4
- suppl-3251-226/art-3-3/par-1: この条 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-3-3/par-1: 次条第二項から第十一項まで → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-3-3/par-1: 次条第二項から第十一項まで → 地方税法 附則第四条第十一項 (Supplementary Provisions, Article 4, paragraph (11)), suppl-3251-226/art-4/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-11
- suppl-3251-226/art-3-3/par-1: 次条第二項から第十一項まで → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3251-226/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-2
- suppl-3251-226/art-3-3/par-1: 次条第二項から第十一項まで → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3251-226/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-3
- suppl-3251-226/art-3-3/par-1: 次条第二項から第十一項まで → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-3-3/par-1: 次条第二項から第十一項まで → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-3251-226/art-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-5
- suppl-3251-226/art-3-3/par-1: 次条第二項から第十一項まで → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-3251-226/art-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-6
- suppl-3251-226/art-3-3/par-1: 次条第二項から第十一項まで → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-3251-226/art-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-7
- suppl-3251-226/art-3-3/par-1: 次条第二項から第十一項まで → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-3251-226/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-8
- suppl-3251-226/art-3-3/par-1: 次条第二項から第十一項まで → 地方税法 附則第四条第九項 (Supplementary Provisions, Article 4, paragraph (9)), suppl-3251-226/art-4/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-9
- suppl-3251-226/art-3-3/par-1: 附則第四条の二第二項から第十一項まで → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-3-3/par-1: 附則第四条の二第二項から第十一項まで → 地方税法 附則第四条の二第十一項 (Supplementary Provisions, Article 4-2, paragraph (11)), suppl-3251-226/art-4-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-11
- suppl-3251-226/art-3-3/par-1: 附則第四条の二第二項から第十一項まで → 地方税法 附則第四条の二第二項 (Supplementary Provisions, Article 4-2, paragraph (2)), suppl-3251-226/art-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の二第二項から第十一項まで → 地方税法 附則第四条の二第三項 (Supplementary Provisions, Article 4-2, paragraph (3)), suppl-3251-226/art-4-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の二第二項から第十一項まで → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の二第二項から第十一項まで → 地方税法 附則第四条の二第五項 (Supplementary Provisions, Article 4-2, paragraph (5)), suppl-3251-226/art-4-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の二第二項から第十一項まで → 地方税法 附則第四条の二第六項 (Supplementary Provisions, Article 4-2, paragraph (6)), suppl-3251-226/art-4-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-6
- suppl-3251-226/art-3-3/par-1: 附則第四条の二第二項から第十一項まで → 地方税法 附則第四条の二第七項 (Supplementary Provisions, Article 4-2, paragraph (7)), suppl-3251-226/art-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-7
- suppl-3251-226/art-3-3/par-1: 附則第四条の二第二項から第十一項まで → 地方税法 附則第四条の二第八項 (Supplementary Provisions, Article 4-2, paragraph (8)), suppl-3251-226/art-4-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-8
- suppl-3251-226/art-3-3/par-1: 附則第四条の二第二項から第十一項まで → 地方税法 附則第四条の二第九項 (Supplementary Provisions, Article 4-2, paragraph (9)), suppl-3251-226/art-4-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-9
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3251-226/art-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十条の二 (Supplementary Provisions, Article 10-2), suppl-3251-226/art-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十条の三 (Supplementary Provisions, Article 10-3), suppl-3251-226/art-10-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3251-226/art-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十一条の二 (Supplementary Provisions, Article 11-2), suppl-3251-226/art-11-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十一条の三 (Supplementary Provisions, Article 11-3), suppl-3251-226/art-11-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十一条の四 (Supplementary Provisions, Article 11-4), suppl-3251-226/art-11-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十一条の五 (Supplementary Provisions, Article 11-5), suppl-3251-226/art-11-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十一条の六 (Supplementary Provisions, Article 11-6), suppl-3251-226/art-11-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-6
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3251-226/art-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十二条の二 (Supplementary Provisions, Article 12-2), suppl-3251-226/art-12-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十二条の二の二 (Supplementary Provisions, Article 12-2-2), suppl-3251-226/art-12-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十二条の二の三から第十二条の二の五まで (Supplementary Provisions, Articles 12-2-3 to 12-2-5), suppl-3251-226/art-12-2-3-to-12-2-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-3-to-12-2-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十二条の二の六 (Supplementary Provisions, Article 12-2-6), suppl-3251-226/art-12-2-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-6
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十二条の二の七 (Supplementary Provisions, Article 12-2-7), suppl-3251-226/art-12-2-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十二条の二の八 (Supplementary Provisions, Article 12-2-8), suppl-3251-226/art-12-2-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十二条の三 (Supplementary Provisions, Article 12-3), suppl-3251-226/art-12-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十二条の四 (Supplementary Provisions, Article 12-4), suppl-3251-226/art-12-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十二条の五 (Supplementary Provisions, Article 12-5), suppl-3251-226/art-12-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3251-226/art-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-13
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3251-226/art-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十四条の二 (Supplementary Provisions, Article 14-2), suppl-3251-226/art-14-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の十二 (Supplementary Provisions, Article 15-12), suppl-3251-226/art-15-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-12
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の三の二 (Supplementary Provisions, Article 15-3-2), suppl-3251-226/art-15-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の五 (Supplementary Provisions, Article 15-5), suppl-3251-226/art-15-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3251-226/art-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十六条の二 (Supplementary Provisions, Article 16-2), suppl-3251-226/art-16-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十六条の三 (Supplementary Provisions, Article 16-3), suppl-3251-226/art-16-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十七条の三 (Supplementary Provisions, Article 17-3), suppl-3251-226/art-17-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十七条の四 (Supplementary Provisions, Article 17-4), suppl-3251-226/art-17-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十八条の二 (Supplementary Provisions, Article 18-2), suppl-3251-226/art-18-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3251-226/art-19 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十九条の二 (Supplementary Provisions, Article 19-2), suppl-3251-226/art-19-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十九条の二の二 (Supplementary Provisions, Article 19-2-2), suppl-3251-226/art-19-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3251-226/art-20 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-20
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3251-226/art-21 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十一条の二 (Supplementary Provisions, Article 21-2), suppl-3251-226/art-21-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3251-226/art-22 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-23
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-3251-226/art-24 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-24
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十五条の二 (Supplementary Provisions, Article 25-2), suppl-3251-226/art-25-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3251-226/art-26 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十七条の三 (Supplementary Provisions, Article 27-3), suppl-3251-226/art-27-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十七条の四 (Supplementary Provisions, Article 27-4), suppl-3251-226/art-27-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十七条の四の二 (Supplementary Provisions, Article 27-4-2), suppl-3251-226/art-27-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十七条の五 (Supplementary Provisions, Article 27-5), suppl-3251-226/art-27-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3251-226/art-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3251-226/art-29 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十九条の三 (Supplementary Provisions, Article 29-3), suppl-3251-226/art-29-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十九条の四 (Supplementary Provisions, Article 29-4), suppl-3251-226/art-29-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十九条の六 (Supplementary Provisions, Article 29-6), suppl-3251-226/art-29-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-6
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十九条の七 (Supplementary Provisions, Article 29-7), suppl-3251-226/art-29-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第二十九条の八 (Supplementary Provisions, Article 29-8), suppl-3251-226/art-29-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-8
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3251-226/art-30 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十条の二 (Supplementary Provisions, Article 30-2), suppl-3251-226/art-30-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十条の三 (Supplementary Provisions, Article 30-3), suppl-3251-226/art-30-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-3251-226/art-31 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十一条の二 (Supplementary Provisions, Article 31-2), suppl-3251-226/art-31-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十一条の二の二 (Supplementary Provisions, Article 31-2-2), suppl-3251-226/art-31-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-2-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十一条の三 (Supplementary Provisions, Article 31-3), suppl-3251-226/art-31-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十一条の三の二 (Supplementary Provisions, Article 31-3-2), suppl-3251-226/art-31-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十一条の三の三 (Supplementary Provisions, Article 31-3-3), suppl-3251-226/art-31-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十一条の三の四 (Supplementary Provisions, Article 31-3-4), suppl-3251-226/art-31-3-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十一条の三の五 (Supplementary Provisions, Article 31-3-5), suppl-3251-226/art-31-3-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十一条の四 (Supplementary Provisions, Article 31-4), suppl-3251-226/art-31-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-3251-226/art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十二条の二 (Supplementary Provisions, Article 32-2), suppl-3251-226/art-32-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十二条の三 (Supplementary Provisions, Article 32-3), suppl-3251-226/art-32-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十二条の四 (Supplementary Provisions, Article 32-4), suppl-3251-226/art-32-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-3251-226/art-33 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第三十三条の二 (Supplementary Provisions, Article 33-2), suppl-3251-226/art-33-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第四条の五 (Supplementary Provisions, Article 4-5), suppl-3251-226/art-4-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3251-226/art-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条の十 (Supplementary Provisions, Article 5-10), suppl-3251-226/art-5-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-10
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条の十一 (Supplementary Provisions, Article 5-11), suppl-3251-226/art-5-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条の十三 (Supplementary Provisions, Article 5-13), suppl-3251-226/art-5-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-13
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条の二から第五条の三まで (Supplementary Provisions, Articles 5-2 to 5-3), suppl-3251-226/art-5-2-to-5-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-2-to-5-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条の四 (Supplementary Provisions, Article 5-4), suppl-3251-226/art-5-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条の五 (Supplementary Provisions, Article 5-5), suppl-3251-226/art-5-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条の六 (Supplementary Provisions, Article 5-6), suppl-3251-226/art-5-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-6
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条の七 (Supplementary Provisions, Article 5-7), suppl-3251-226/art-5-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-7
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第五条の九 (Supplementary Provisions, Article 5-9), suppl-3251-226/art-5-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3251-226/art-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3251-226/art-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第七条の二 (Supplementary Provisions, Article 7-2), suppl-3251-226/art-7-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第七条の三 (Supplementary Provisions, Article 7-3), suppl-3251-226/art-7-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第七条の四 (Supplementary Provisions, Article 7-4), suppl-3251-226/art-7-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第七条の五 (Supplementary Provisions, Article 7-5), suppl-3251-226/art-7-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3251-226/art-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第八条の二 (Supplementary Provisions, Article 8-2), suppl-3251-226/art-8-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第八条の二の二 (Supplementary Provisions, Article 8-2-2), suppl-3251-226/art-8-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第八条の三 (Supplementary Provisions, Article 8-3), suppl-3251-226/art-8-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第八条の三の二 (Supplementary Provisions, Article 8-3-2), suppl-3251-226/art-8-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第八条の三の三 (Supplementary Provisions, Article 8-3-3), suppl-3251-226/art-8-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第八条の三の四 (Supplementary Provisions, Article 8-3-4), suppl-3251-226/art-8-3-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第八条の四 (Supplementary Provisions, Article 8-4), suppl-3251-226/art-8-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3251-226/art-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の十 (Supplementary Provisions, Article 9-10), suppl-3251-226/art-9-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の十一 (Supplementary Provisions, Article 9-11), suppl-3251-226/art-9-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-11
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の十二 (Supplementary Provisions, Article 9-12), suppl-3251-226/art-9-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-12
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の十三 (Supplementary Provisions, Article 9-13), suppl-3251-226/art-9-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-13
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の十四 (Supplementary Provisions, Article 9-14), suppl-3251-226/art-9-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-14
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の十五 (Supplementary Provisions, Article 9-15), suppl-3251-226/art-9-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-15
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の十六 (Supplementary Provisions, Article 9-16), suppl-3251-226/art-9-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-16
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の二 (Supplementary Provisions, Article 9-2), suppl-3251-226/art-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の二の二 (Supplementary Provisions, Article 9-2-2), suppl-3251-226/art-9-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の三 (Supplementary Provisions, Article 9-3), suppl-3251-226/art-9-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-3
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の四 (Supplementary Provisions, Article 9-4), suppl-3251-226/art-9-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-4
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-5
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の六 (Supplementary Provisions, Article 9-6), suppl-3251-226/art-9-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の七 (Supplementary Provisions, Article 9-7), suppl-3251-226/art-9-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-7
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の八 (Supplementary Provisions, Article 9-8), suppl-3251-226/art-9-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8
- suppl-3251-226/art-3-3/par-1: 附則第四条の五から第三十三条の二まで → 地方税法 附則第九条の九 (Supplementary Provisions, Article 9-9), suppl-3251-226/art-9-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-9
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十三条の三 (Supplementary Provisions, Article 33-3), suppl-3251-226/art-33-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十四条の二の二 (Supplementary Provisions, Article 34-2-2), suppl-3251-226/art-34-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2-2
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十五条の二の二 (Supplementary Provisions, Article 35-2-2), suppl-3251-226/art-35-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十五条の二の三 (Supplementary Provisions, Article 35-2-3), suppl-3251-226/art-35-2-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十五条の二の四 (Supplementary Provisions, Article 35-2-4), suppl-3251-226/art-35-2-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十五条の二の五 (Supplementary Provisions, Article 35-2-5), suppl-3251-226/art-35-2-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十五条の二の六 (Supplementary Provisions, Article 35-2-6), suppl-3251-226/art-35-2-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6
- suppl-3251-226/art-3-3/par-1: 附則第三十三条の三から第三十五条の三まで → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の三の二第一項 → 地方税法 附則第三十五条の三の二第一項 (Supplementary Provisions, Article 35-3-2, paragraph (1)), suppl-3251-226/art-35-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-1
- suppl-3251-226/art-3-3/par-1: 第六項 → 地方税法 附則第三十五条の三の二第六項 (Supplementary Provisions, Article 35-3-2, paragraph (6)), suppl-3251-226/art-35-3-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-6
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の三の四第一項 → 地方税法 附則第三十五条の三の四第一項 (Supplementary Provisions, Article 35-3-4, paragraph (1)), suppl-3251-226/art-35-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-1
- suppl-3251-226/art-3-3/par-1: 第六項 → 地方税法 附則第三十五条の三の四第六項 (Supplementary Provisions, Article 35-3-4, paragraph (6)), suppl-3251-226/art-35-3-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-6
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第三十五条の四 (Supplementary Provisions, Article 35-4), suppl-3251-226/art-35-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第三十五条の四の二 (Supplementary Provisions, Article 35-4-2), suppl-3251-226/art-35-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第三十五条の五 (Supplementary Provisions, Article 35-5), suppl-3251-226/art-35-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-5
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第三十五条の六 (Supplementary Provisions, Article 35-6), suppl-3251-226/art-35-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-6
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第三十五条の七 (Supplementary Provisions, Article 35-7), suppl-3251-226/art-35-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-7
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-36
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-3251-226/art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-37
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第三十七条の二 (Supplementary Provisions, Article 37-2), suppl-3251-226/art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-37-2
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第三十七条の三 (Supplementary Provisions, Article 37-3), suppl-3251-226/art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-37-3
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-3251-226/art-38 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-38
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第三十九条から第四十条まで (Supplementary Provisions, Articles 39 to 40), suppl-3251-226/art-39-to-40 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-39-to-40
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-3251-226/art-41 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第四十二条 (Supplementary Provisions, Article 42), suppl-3251-226/art-42 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-3251-226/art-43 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-43
- suppl-3251-226/art-3-3/par-1: 附則第三十五条の四から第四十四条まで → 地方税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-3251-226/art-44 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44
- suppl-3251-226/art-3-3/par-1: 附則第四十五条 → 地方税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-3251-226/art-45 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45
- suppl-3251-226/art-3-3/par-1: 附則第六十一条 → 地方税法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-3251-226/art-61 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-61
- suppl-3251-226/art-3-3/par-1: 第三十二条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32
- suppl-3251-226/art-3-3/par-1: 第三十四条第一項第十一号 → 地方税法 第三十四条第一項第十一号 (Article 34, paragraph (1), item (xi)), art-34/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-11
- suppl-3251-226/art-3-3/par-1: この項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-1
- suppl-3251-226/art-3-3/par-1: 次項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-3-3/par-1: 第二十四条第一項 → 地方税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-1
- suppl-3251-226/art-3-3/par-1: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-3-3#art-50-2
- suppl-3251-226/art-3-3/par-2: 第一号 → 地方税法 附則第三条の三第二項第一号 (Supplementary Provisions, Article 3-3, paragraph (2), item (i)), suppl-3251-226/art-3-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-1
- suppl-3251-226/art-3-3/par-2: 第二号 → 地方税法 附則第三条の三第二項第二号 (Supplementary Provisions, Article 3-3, paragraph (2), item (ii)), suppl-3251-226/art-3-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-2
- suppl-3251-226/art-3-3/par-2: 第三号 → 地方税法 附則第三条の三第二項第三号 (Supplementary Provisions, Article 3-3, paragraph (2), item (iii)), suppl-3251-226/art-3-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-3
- suppl-3251-226/art-3-3/par-2: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-3-3/par-2: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-3-3/par-2/item-1: 第三十二条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32
- suppl-3251-226/art-3-3/par-2/item-2: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-3-3/par-2/item-2: 第三十七条から第三十七条の三まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-3-3/par-2/item-2: 第三十七条から第三十七条の三まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-3-3/par-2/item-2: 第三十七条から第三十七条の三まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-3-3/par-2/item-2: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-3-3/par-2/item-2: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-3-3/par-2/item-2: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-3-3/par-2/item-3: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-3-3/par-2/item-3: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-3-3/par-2/item-3: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-3-3/par-2/item-3: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-3-3/par-2/item-3: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-3-3/par-2/item-3: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-3-3/par-2/item-3: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-3-3/par-3: 前項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-3-3/par-3: 第三十七条の四 → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-3-3/par-3: 前三条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-3-3/par-3: 前三条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-3-3/par-3: 前三条 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-3-3/par-4: 第三百十三条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313
- suppl-3251-226/art-3-3/par-4: 第三百十四条の二第一項第十一号 → 地方税法 第三百十四条の二第一項第十一号 (Article 314-2, paragraph (1), item (xi)), art-314-2/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11
- suppl-3251-226/art-3-3/par-4: この項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-4
- suppl-3251-226/art-3-3/par-4: 次項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-3-3/par-4: 第二百九十四条第一項 → 地方税法 第二百九十四条第一項 (Article 294, paragraph (1)), art-294/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-294/par-1
- suppl-3251-226/art-3-3/par-5: 第一号 → 地方税法 附則第三条の三第五項第一号 (Supplementary Provisions, Article 3-3, paragraph (5), item (i)), suppl-3251-226/art-3-3/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-1
- suppl-3251-226/art-3-3/par-5: 第二号 → 地方税法 附則第三条の三第五項第二号 (Supplementary Provisions, Article 3-3, paragraph (5), item (ii)), suppl-3251-226/art-3-3/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-2
- suppl-3251-226/art-3-3/par-5: 第三号 → 地方税法 附則第三条の三第五項第三号 (Supplementary Provisions, Article 3-3, paragraph (5), item (iii)), suppl-3251-226/art-3-3/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-3
- suppl-3251-226/art-3-3/par-5: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-3-3/par-5: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-3-3/par-5/item-1: 第三百十三条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313
- suppl-3251-226/art-3-3/par-5/item-2: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-3-3/par-5/item-2: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-3-3/par-5/item-2: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-3-3/par-5/item-2: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-3-3/par-5/item-2: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-3-3/par-5/item-2: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-3-3/par-5/item-2: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-3-3/par-5/item-3: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-3-3/par-5/item-3: 第三十七条から第三十七条の三まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-3-3/par-5/item-3: 第三十七条から第三十七条の三まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-3-3/par-5/item-3: 第三十七条から第三十七条の三まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-3-3/par-5/item-3: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-3-3/par-5/item-3: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-3-3/par-5/item-3: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-3-3/par-6: 前項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-3-3/par-6: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- suppl-3251-226/art-3-3/par-6: 前三条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-3-3/par-6: 前三条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-3-3/par-6: 前三条 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-4/par-1: この条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-4/par-1/item-1: この条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-4/par-1/item-1: 租税特別措置法第四十一条の五第七項第一号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1
- suppl-3251-226/art-4/par-1/item-1: 同法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- suppl-3251-226/art-4/par-1/item-1: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- suppl-3251-226/art-4/par-1/item-1: 同条第三項 → 租税特別措置法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3
- suppl-3251-226/art-4/par-1/item-1: 第三十六条の二 → 租税特別措置法 第三十六条の二 (Article 36-2), art-36-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2 · https://japanlaw.org/l/332AC0000000026/art-36-2
- suppl-3251-226/art-4/par-1/item-1: 第三十六条の五 → 租税特別措置法 第三十六条の五 (Article 36-5), art-36-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5
- suppl-3251-226/art-4/par-1/item-1: 次条第二項 → 地方税法 附則第四条の二第二項 (Supplementary Provisions, Article 4-2, paragraph (2)), suppl-3251-226/art-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-2
- suppl-3251-226/art-4/par-1/item-1: 第八項 → 地方税法 附則第四条の二第八項 (Supplementary Provisions, Article 4-2, paragraph (8)), suppl-3251-226/art-4-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-8
- suppl-3251-226/art-4/par-1/item-1: 第十四項 → 地方税法 附則第四条第十四項 (Supplementary Provisions, Article 4, paragraph (14)), suppl-3251-226/art-4/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-14
- suppl-3251-226/art-4/par-1/item-1: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-4/par-1/item-1: 第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-4/par-1/item-1: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-4/par-1/item-1: 第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-4/par-1/item-2: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-8
- suppl-3251-226/art-4/par-1/item-2: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-8
- suppl-3251-226/art-4/par-1/item-2: この条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-4/par-1/item-3: 租税特別措置法第四十一条の五第七項第四号 → 租税特別措置法 第四十一条の五第七項第四号 (Article 41-5, paragraph (7), item (iv)), art-41-5/par-7/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-4
- suppl-3251-226/art-4/par-2: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-4/par-2: 第三項第二号 → 地方税法 附則第三十四条第三項第二号 (Supplementary Provisions, Article 34, paragraph (3), item (ii)), suppl-3251-226/art-34/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-2
- suppl-3251-226/art-4/par-2: この項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3251-226/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-2
- suppl-3251-226/art-4/par-3: 前項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3251-226/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-2
- suppl-3251-226/art-4/par-3: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-4/par-3: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-4/par-3: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-4/par-4: この項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-4/par-4: 前項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3251-226/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-3
- suppl-3251-226/art-4/par-4: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-4/par-4: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-4/par-4: 第七項第二号 → 地方税法 附則第四条第七項第二号 (Supplementary Provisions, Article 4, paragraph (7), item (ii)), suppl-3251-226/art-4/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-7/item-2
- suppl-3251-226/art-4/par-4: 同条第四項 → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-4/par-4: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-4/par-4: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-4/par-5: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-8
- suppl-3251-226/art-4/par-5: 附則第四条第五項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-3251-226/art-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-5
- suppl-3251-226/art-4/par-6: 第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3251-226/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-2
- suppl-3251-226/art-4/par-6: 前二項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-4/par-6: 前二項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-3251-226/art-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-5
- suppl-3251-226/art-4/par-7: 第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-4/par-7/item-1: 第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1
- suppl-3251-226/art-4/par-7/item-1: 第七号から第九号まで → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-7
- suppl-3251-226/art-4/par-7/item-1: 第十一号 → 地方税法 第二十三条第一項第十一号 (Article 23, paragraph (1), item (xi)), art-23/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-11
- suppl-3251-226/art-4/par-7/item-1: 第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-12
- suppl-3251-226/art-4/par-7/item-1: 第十三号 → 地方税法 第二十三条第一項第十三号 (Article 23, paragraph (1), item (xiii)), art-23/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-13
- suppl-3251-226/art-4/par-7/item-1: 第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1
- suppl-3251-226/art-4/par-7/item-1: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1/item-2
- suppl-3251-226/art-4/par-7/item-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-4/par-7/item-1: 第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- suppl-3251-226/art-4/par-7/item-1: 第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- suppl-3251-226/art-4/par-7/item-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-4/par-7/item-1: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-4/par-7/item-1: 第三十二条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-1
- suppl-3251-226/art-4/par-7/item-2: 第四十五条の二第四項 → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-4/par-7/item-2: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-4/par-7/item-2: 第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-4/par-7/item-2: 第三百十七条の二第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-4/par-7/item-2: 同条第十三項第二号 → 地方税法 附則第四条第十三項第二号 (Supplementary Provisions, Article 4, paragraph (13), item (ii)), suppl-3251-226/art-4/par-13/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-13/item-2
- suppl-3251-226/art-4/par-7/item-3: 第四十五条の三 → 地方税法 第四十五条の三 (Article 45-3), art-45-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3
- suppl-3251-226/art-4/par-7/item-3: 同条第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-4/par-7/item-3: 租税特別措置法第四十一条の五第十二項第三号 → 租税特別措置法 第四十一条の五第十二項第三号 (Article 41-5, paragraph (12), item (iii)), art-41-5/par-12/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-3
- suppl-3251-226/art-4/par-7/item-3: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- suppl-3251-226/art-4/par-7/item-3: 前条第一項から第四項まで → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-4/par-7/item-3: 前条第一項から第四項まで → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- suppl-3251-226/art-4/par-7/item-3: 前条第一項から第四項まで → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-4/par-7/item-3: 前条第一項から第四項まで → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-4/par-7/item-3: 附則第四条第七項第二号 → 地方税法 附則第四条第七項第二号 (Supplementary Provisions, Article 4, paragraph (7), item (ii)), suppl-3251-226/art-4/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-7/item-2
- suppl-3251-226/art-4/par-7/item-3: 同条第二項 → 地方税法 第四十五条の三第二項 (Article 45-3, paragraph (2)), art-45-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-2
- suppl-3251-226/art-4/par-7/item-4: 前三号 → 地方税法 附則第四条第七項第一号 (Supplementary Provisions, Article 4, paragraph (7), item (i)), suppl-3251-226/art-4/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-7/item-1
- suppl-3251-226/art-4/par-7/item-4: 前三号 → 地方税法 附則第四条第七項第二号 (Supplementary Provisions, Article 4, paragraph (7), item (ii)), suppl-3251-226/art-4/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-7/item-2
- suppl-3251-226/art-4/par-7/item-4: 前三号 → 地方税法 附則第四条第七項第三号 (Supplementary Provisions, Article 4, paragraph (7), item (iii)), suppl-3251-226/art-4/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-7/item-3
- suppl-3251-226/art-4/par-7/item-4: 第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-4/par-8: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-4/par-8: 第六項第二号 → 地方税法 附則第三十四条第六項第二号 (Supplementary Provisions, Article 34, paragraph (6), item (ii)), suppl-3251-226/art-34/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-2
- suppl-3251-226/art-4/par-8: この項 → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-3251-226/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-8
- suppl-3251-226/art-4/par-9: 前項 → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-3251-226/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-8
- suppl-3251-226/art-4/par-9: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-4/par-9: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-4/par-9: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-4/par-10: この項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-4/par-10: 前項 → 地方税法 附則第四条第九項 (Supplementary Provisions, Article 4, paragraph (9)), suppl-3251-226/art-4/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-9
- suppl-3251-226/art-4/par-10: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-4/par-10: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-4/par-10: 第十三項第二号 → 地方税法 附則第四条第十三項第二号 (Supplementary Provisions, Article 4, paragraph (13), item (ii)), suppl-3251-226/art-4/par-13/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-13/item-2
- suppl-3251-226/art-4/par-10: 同条第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-4/par-10: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-4/par-10: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-4/par-11: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-8
- suppl-3251-226/art-4/par-11: 附則第四条第十一項 → 地方税法 附則第四条第十一項 (Supplementary Provisions, Article 4, paragraph (11)), suppl-3251-226/art-4/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-11
- suppl-3251-226/art-4/par-12: 第八項 → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-3251-226/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-8
- suppl-3251-226/art-4/par-12: 前二項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-4/par-12: 前二項 → 地方税法 附則第四条第十一項 (Supplementary Provisions, Article 4, paragraph (11)), suppl-3251-226/art-4/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-11
- suppl-3251-226/art-4/par-13: 第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-4/par-13/item-1: 第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1
- suppl-3251-226/art-4/par-13/item-1: 第七号から第九号まで → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-7
- suppl-3251-226/art-4/par-13/item-1: 第十一号 → 地方税法 第二百九十二条第一項第十一号 (Article 292, paragraph (1), item (xi)), art-292/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11
- suppl-3251-226/art-4/par-13/item-1: 第十二号 → 地方税法 第二百九十二条第一項第十二号 (Article 292, paragraph (1), item (xii)), art-292/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12
- suppl-3251-226/art-4/par-13/item-1: 第十三号 → 地方税法 第二百九十二条第一項第十三号 (Article 292, paragraph (1), item (xiii)), art-292/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-13
- suppl-3251-226/art-4/par-13/item-1: 第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1
- suppl-3251-226/art-4/par-13/item-1: 第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1/item-2
- suppl-3251-226/art-4/par-13/item-1: 第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-3
- suppl-3251-226/art-4/par-13/item-1: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-4/par-13/item-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- suppl-3251-226/art-4/par-13/item-1: 第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- suppl-3251-226/art-4/par-13/item-1: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-4/par-13/item-1: 附則第四条第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-4/par-13/item-1: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-1
- suppl-3251-226/art-4/par-13/item-2: 第三百十七条の二第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-4/par-13/item-2: 附則第四条第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-4/par-13/item-2: 第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-4/par-13/item-3: 第三百十七条の三 → 地方税法 第三百十七条の三 (Article 317-3), art-317-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3
- suppl-3251-226/art-4/par-13/item-3: 同条第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-4/par-13/item-3: 租税特別措置法第四十一条の五第十二項第三号 → 租税特別措置法 第四十一条の五第十二項第三号 (Article 41-5, paragraph (12), item (iii)), art-41-5/par-12/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-3
- suppl-3251-226/art-4/par-13/item-3: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- suppl-3251-226/art-4/par-13/item-3: 前条第一項から第四項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-4/par-13/item-3: 前条第一項から第四項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- suppl-3251-226/art-4/par-13/item-3: 前条第一項から第四項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-4/par-13/item-3: 前条第一項から第四項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-4/par-13/item-3: 附則第四条第十三項第二号 → 地方税法 附則第四条第十三項第二号 (Supplementary Provisions, Article 4, paragraph (13), item (ii)), suppl-3251-226/art-4/par-13/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-13/item-2
- suppl-3251-226/art-4/par-13/item-3: 同条第二項 → 地方税法 第三百十七条の三第二項 (Article 317-3, paragraph (2)), art-317-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-2
- suppl-3251-226/art-4/par-13/item-4: 前三号 → 地方税法 附則第四条第十三項第一号 (Supplementary Provisions, Article 4, paragraph (13), item (i)), suppl-3251-226/art-4/par-13/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-13/item-1
- suppl-3251-226/art-4/par-13/item-4: 前三号 → 地方税法 附則第四条第十三項第二号 (Supplementary Provisions, Article 4, paragraph (13), item (ii)), suppl-3251-226/art-4/par-13/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-13/item-2
- suppl-3251-226/art-4/par-13/item-4: 前三号 → 地方税法 附則第四条第十三項第三号 (Supplementary Provisions, Article 4, paragraph (13), item (iii)), suppl-3251-226/art-4/par-13/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-13/item-3
- suppl-3251-226/art-4/par-13/item-4: 第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-4/par-14: 第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3251-226/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-2
- suppl-3251-226/art-4/par-14: 第八項 → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-3251-226/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-8
- suppl-3251-226/art-4/par-15: 第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-4/par-15: 第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-4/par-16: 前二項 → 地方税法 附則第四条第十四項 (Supplementary Provisions, Article 4, paragraph (14)), suppl-3251-226/art-4/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-14
- suppl-3251-226/art-4/par-16: 前二項 → 地方税法 附則第四条第十五項 (Supplementary Provisions, Article 4, paragraph (15)), suppl-3251-226/art-4/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-15
- suppl-3251-226/art-4/par-16/item-1: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-3
- suppl-3251-226/art-4/par-16/item-1: 第四項 → 地方税法 第十七条の五第四項 (Article 17-5, paragraph (4)), art-17-5/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-4
- suppl-3251-226/art-4/par-16/item-1: 第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-1
- suppl-3251-226/art-4/par-16/item-1: 附則第四条第十四項 → 地方税法 附則第四条第十四項 (Supplementary Provisions, Article 4, paragraph (14)), suppl-3251-226/art-4/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-14
- suppl-3251-226/art-4/par-16/item-1: 第十五項 → 地方税法 附則第四条第十五項 (Supplementary Provisions, Article 4, paragraph (15)), suppl-3251-226/art-4/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-15
- suppl-3251-226/art-4/par-16/item-2: 第三百二十一条の二第二項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-2#art-321-2/par-2
- suppl-3251-226/art-4/par-16/item-2: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-6#art-320
- suppl-3251-226/art-4/par-16/item-2: 同条第三項 → 地方税法 第三百二十一条の二第三項 (Article 321-2, paragraph (3)), art-321-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-2#art-321-2/par-3
- suppl-3251-226/art-4/par-16/item-3: 前二号 → 地方税法 附則第四条第十六項第一号 (Supplementary Provisions, Article 4, paragraph (16), item (i)), suppl-3251-226/art-4/par-16/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-16/item-1
- suppl-3251-226/art-4/par-16/item-3: 前二号 → 地方税法 附則第四条第十六項第二号 (Supplementary Provisions, Article 4, paragraph (16), item (ii)), suppl-3251-226/art-4/par-16/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-16/item-2
- suppl-3251-226/art-4/par-16/item-3: 前二項 → 地方税法 附則第四条第十四項 (Supplementary Provisions, Article 4, paragraph (14)), suppl-3251-226/art-4/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-14
- suppl-3251-226/art-4/par-16/item-3: 前二項 → 地方税法 附則第四条第十五項 (Supplementary Provisions, Article 4, paragraph (15)), suppl-3251-226/art-4/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-15
- suppl-3251-226/art-4-2/par-1: この条 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2
- suppl-3251-226/art-4-2/par-1/item-1: この条 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2
- suppl-3251-226/art-4-2/par-1/item-1: 租税特別措置法第四十一条の五の二第七項第一号 → 租税特別措置法 第四十一条の五の二第七項第一号 (Article 41-5-2, paragraph (7), item (i)), art-41-5-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1
- suppl-3251-226/art-4-2/par-1/item-1: 同法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- suppl-3251-226/art-4-2/par-1/item-1: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- suppl-3251-226/art-4-2/par-1/item-1: 同条第三項 → 租税特別措置法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3
- suppl-3251-226/art-4-2/par-1/item-1: 第三十六条の二 → 租税特別措置法 第三十六条の二 (Article 36-2), art-36-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2 · https://japanlaw.org/l/332AC0000000026/art-36-2
- suppl-3251-226/art-4-2/par-1/item-1: 第三十六条の五 → 租税特別措置法 第三十六条の五 (Article 36-5), art-36-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5
- suppl-3251-226/art-4-2/par-1/item-1: 前条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3251-226/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-2
- suppl-3251-226/art-4-2/par-1/item-1: 第八項 → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-3251-226/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-8
- suppl-3251-226/art-4-2/par-1/item-1: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-4-2/par-1/item-1: 第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-4-2/par-1/item-1: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-4-2/par-1/item-1: 第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-4-2/par-1/item-2: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-8
- suppl-3251-226/art-4-2/par-1/item-2: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-8
- suppl-3251-226/art-4-2/par-1/item-2: この条 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2
- suppl-3251-226/art-4-2/par-1/item-3: 租税特別措置法第四十一条の五の二第七項第四号 → 租税特別措置法 第四十一条の五の二第七項第四号 (Article 41-5-2, paragraph (7), item (iv)), art-41-5-2/par-7/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-4
- suppl-3251-226/art-4-2/par-2: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-4-2/par-2: 第三項第二号 → 地方税法 附則第三十四条第三項第二号 (Supplementary Provisions, Article 34, paragraph (3), item (ii)), suppl-3251-226/art-34/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-2
- suppl-3251-226/art-4-2/par-2: この項 → 地方税法 附則第四条の二第二項 (Supplementary Provisions, Article 4-2, paragraph (2)), suppl-3251-226/art-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-2
- suppl-3251-226/art-4-2/par-3: 前項 → 地方税法 附則第四条の二第二項 (Supplementary Provisions, Article 4-2, paragraph (2)), suppl-3251-226/art-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-2
- suppl-3251-226/art-4-2/par-3: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-4-2/par-3: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-4-2/par-3: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-4-2/par-4: この項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-4-2/par-4: 前項 → 地方税法 附則第四条の二第三項 (Supplementary Provisions, Article 4-2, paragraph (3)), suppl-3251-226/art-4-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-3
- suppl-3251-226/art-4-2/par-4: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-4-2/par-4: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-4-2/par-4: 第七項第二号 → 地方税法 附則第四条の二第七項第二号 (Supplementary Provisions, Article 4-2, paragraph (7), item (ii)), suppl-3251-226/art-4-2/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-7/item-2
- suppl-3251-226/art-4-2/par-4: 同条第四項 → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-4-2/par-4: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-4-2/par-4: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-4-2/par-5: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-8
- suppl-3251-226/art-4-2/par-5: 附則第四条の二第五項 → 地方税法 附則第四条の二第五項 (Supplementary Provisions, Article 4-2, paragraph (5)), suppl-3251-226/art-4-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-5
- suppl-3251-226/art-4-2/par-6: 第二項 → 地方税法 附則第四条の二第二項 (Supplementary Provisions, Article 4-2, paragraph (2)), suppl-3251-226/art-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-2
- suppl-3251-226/art-4-2/par-6: 前二項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-4-2/par-6: 前二項 → 地方税法 附則第四条の二第五項 (Supplementary Provisions, Article 4-2, paragraph (5)), suppl-3251-226/art-4-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-5
- suppl-3251-226/art-4-2/par-7: 第四項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-4-2/par-7/item-1: 第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1
- suppl-3251-226/art-4-2/par-7/item-1: 第七号から第九号まで → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-7
- suppl-3251-226/art-4-2/par-7/item-1: 第十一号 → 地方税法 第二十三条第一項第十一号 (Article 23, paragraph (1), item (xi)), art-23/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-11
- suppl-3251-226/art-4-2/par-7/item-1: 第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-12
- suppl-3251-226/art-4-2/par-7/item-1: 第十三号 → 地方税法 第二十三条第一項第十三号 (Article 23, paragraph (1), item (xiii)), art-23/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-13
- suppl-3251-226/art-4-2/par-7/item-1: 第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1
- suppl-3251-226/art-4-2/par-7/item-1: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1/item-2
- suppl-3251-226/art-4-2/par-7/item-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-4-2/par-7/item-1: 第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- suppl-3251-226/art-4-2/par-7/item-1: 第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- suppl-3251-226/art-4-2/par-7/item-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-4-2/par-7/item-1: 附則第四条の二第四項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-4-2/par-7/item-1: 第三十二条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-1
- suppl-3251-226/art-4-2/par-7/item-2: 第四十五条の二第四項 → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-4-2/par-7/item-2: 附則第四条の二第四項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-4-2/par-7/item-2: 第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-4-2/par-7/item-2: 第三百十七条の二第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-4-2/par-7/item-2: 同条第十三項第二号 → 地方税法 附則第四条の二第十三項第二号 (Supplementary Provisions, Article 4-2, paragraph (13), item (ii)), suppl-3251-226/art-4-2/par-13/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-13/item-2
- suppl-3251-226/art-4-2/par-7/item-3: 第四十五条の三 → 地方税法 第四十五条の三 (Article 45-3), art-45-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3
- suppl-3251-226/art-4-2/par-7/item-3: 同条第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-4-2/par-7/item-3: 租税特別措置法第四十一条の五の二第十二項第三号 → 租税特別措置法 第四十一条の五の二第十二項第三号 (Article 41-5-2, paragraph (12), item (iii)), art-41-5-2/par-12/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-3
- suppl-3251-226/art-4-2/par-7/item-3: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- suppl-3251-226/art-4-2/par-7/item-3: 前条第一項から第四項まで → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-4-2/par-7/item-3: 前条第一項から第四項まで → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- suppl-3251-226/art-4-2/par-7/item-3: 前条第一項から第四項まで → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-4-2/par-7/item-3: 前条第一項から第四項まで → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-4-2/par-7/item-3: 附則第四条の二第七項第二号 → 地方税法 附則第四条の二第七項第二号 (Supplementary Provisions, Article 4-2, paragraph (7), item (ii)), suppl-3251-226/art-4-2/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-7/item-2
- suppl-3251-226/art-4-2/par-7/item-3: 同条第二項 → 地方税法 第四十五条の三第二項 (Article 45-3, paragraph (2)), art-45-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-2
- suppl-3251-226/art-4-2/par-7/item-4: 前三号 → 地方税法 附則第四条の二第七項第一号 (Supplementary Provisions, Article 4-2, paragraph (7), item (i)), suppl-3251-226/art-4-2/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-7/item-1
- suppl-3251-226/art-4-2/par-7/item-4: 前三号 → 地方税法 附則第四条の二第七項第二号 (Supplementary Provisions, Article 4-2, paragraph (7), item (ii)), suppl-3251-226/art-4-2/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-7/item-2
- suppl-3251-226/art-4-2/par-7/item-4: 前三号 → 地方税法 附則第四条の二第七項第三号 (Supplementary Provisions, Article 4-2, paragraph (7), item (iii)), suppl-3251-226/art-4-2/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-7/item-3
- suppl-3251-226/art-4-2/par-7/item-4: 第四項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-4-2/par-8: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-4-2/par-8: 第六項第二号 → 地方税法 附則第三十四条第六項第二号 (Supplementary Provisions, Article 34, paragraph (6), item (ii)), suppl-3251-226/art-34/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-2
- suppl-3251-226/art-4-2/par-8: この項 → 地方税法 附則第四条の二第八項 (Supplementary Provisions, Article 4-2, paragraph (8)), suppl-3251-226/art-4-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-8
- suppl-3251-226/art-4-2/par-9: 前項 → 地方税法 附則第四条の二第八項 (Supplementary Provisions, Article 4-2, paragraph (8)), suppl-3251-226/art-4-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-8
- suppl-3251-226/art-4-2/par-9: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-4-2/par-9: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-4-2/par-9: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-4-2/par-10: この項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-4-2/par-10: 前項 → 地方税法 附則第四条の二第九項 (Supplementary Provisions, Article 4-2, paragraph (9)), suppl-3251-226/art-4-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-9
- suppl-3251-226/art-4-2/par-10: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-4-2/par-10: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-4-2/par-10: 第十三項第二号 → 地方税法 附則第四条の二第十三項第二号 (Supplementary Provisions, Article 4-2, paragraph (13), item (ii)), suppl-3251-226/art-4-2/par-13/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-13/item-2
- suppl-3251-226/art-4-2/par-10: 同条第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-4-2/par-10: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-4-2/par-10: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-4-2/par-11: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-8
- suppl-3251-226/art-4-2/par-11: 附則第四条の二第十一項 → 地方税法 附則第四条の二第十一項 (Supplementary Provisions, Article 4-2, paragraph (11)), suppl-3251-226/art-4-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-11
- suppl-3251-226/art-4-2/par-12: 第八項 → 地方税法 附則第四条の二第八項 (Supplementary Provisions, Article 4-2, paragraph (8)), suppl-3251-226/art-4-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-8
- suppl-3251-226/art-4-2/par-12: 前二項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-4-2/par-12: 前二項 → 地方税法 附則第四条の二第十一項 (Supplementary Provisions, Article 4-2, paragraph (11)), suppl-3251-226/art-4-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-11
- suppl-3251-226/art-4-2/par-13: 第十項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-4-2/par-13/item-1: 第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1
- suppl-3251-226/art-4-2/par-13/item-1: 第七号から第九号まで → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-7
- suppl-3251-226/art-4-2/par-13/item-1: 第十一号 → 地方税法 第二百九十二条第一項第十一号 (Article 292, paragraph (1), item (xi)), art-292/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11
- suppl-3251-226/art-4-2/par-13/item-1: 第十二号 → 地方税法 第二百九十二条第一項第十二号 (Article 292, paragraph (1), item (xii)), art-292/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12
- suppl-3251-226/art-4-2/par-13/item-1: 第十三号 → 地方税法 第二百九十二条第一項第十三号 (Article 292, paragraph (1), item (xiii)), art-292/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-13
- suppl-3251-226/art-4-2/par-13/item-1: 第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1
- suppl-3251-226/art-4-2/par-13/item-1: 第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1/item-2
- suppl-3251-226/art-4-2/par-13/item-1: 第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-3
- suppl-3251-226/art-4-2/par-13/item-1: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-4-2/par-13/item-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- suppl-3251-226/art-4-2/par-13/item-1: 第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- suppl-3251-226/art-4-2/par-13/item-1: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-4-2/par-13/item-1: 附則第四条の二第十項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-4-2/par-13/item-1: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-1
- suppl-3251-226/art-4-2/par-13/item-2: 第三百十七条の二第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-4-2/par-13/item-2: 附則第四条の二第十項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-4-2/par-13/item-2: 第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-4-2/par-13/item-3: 第三百十七条の三 → 地方税法 第三百十七条の三 (Article 317-3), art-317-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3
- suppl-3251-226/art-4-2/par-13/item-3: 同条第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-4-2/par-13/item-3: 租税特別措置法第四十一条の五の二第十二項第三号 → 租税特別措置法 第四十一条の五の二第十二項第三号 (Article 41-5-2, paragraph (12), item (iii)), art-41-5-2/par-12/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-3
- suppl-3251-226/art-4-2/par-13/item-3: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- suppl-3251-226/art-4-2/par-13/item-3: 前条第一項から第四項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-4-2/par-13/item-3: 前条第一項から第四項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- suppl-3251-226/art-4-2/par-13/item-3: 前条第一項から第四項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-4-2/par-13/item-3: 前条第一項から第四項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-4-2/par-13/item-3: 附則第四条の二第十三項第二号 → 地方税法 附則第四条の二第十三項第二号 (Supplementary Provisions, Article 4-2, paragraph (13), item (ii)), suppl-3251-226/art-4-2/par-13/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-13/item-2
- suppl-3251-226/art-4-2/par-13/item-3: 同条第二項 → 地方税法 第三百十七条の三第二項 (Article 317-3, paragraph (2)), art-317-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-2
- suppl-3251-226/art-4-2/par-13/item-4: 前三号 → 地方税法 附則第四条の二第十三項第一号 (Supplementary Provisions, Article 4-2, paragraph (13), item (i)), suppl-3251-226/art-4-2/par-13/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-13/item-1
- suppl-3251-226/art-4-2/par-13/item-4: 前三号 → 地方税法 附則第四条の二第十三項第二号 (Supplementary Provisions, Article 4-2, paragraph (13), item (ii)), suppl-3251-226/art-4-2/par-13/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-13/item-2
- suppl-3251-226/art-4-2/par-13/item-4: 前三号 → 地方税法 附則第四条の二第十三項第三号 (Supplementary Provisions, Article 4-2, paragraph (13), item (iii)), suppl-3251-226/art-4-2/par-13/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-13/item-3
- suppl-3251-226/art-4-2/par-13/item-4: 第十項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-4-3/par-1: 第三十四条第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-1
- suppl-3251-226/art-4-3/par-1: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-4-3/par-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-4-3/par-2: 前項 → 地方税法 附則第四条の三第一項 (Supplementary Provisions, Article 4-3, paragraph (1)), suppl-3251-226/art-4-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-1
- suppl-3251-226/art-4-3/par-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-4-3/par-2: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-4-3/par-2: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-4-3/par-3: 前二項 → 地方税法 附則第四条の三第一項 (Supplementary Provisions, Article 4-3, paragraph (1)), suppl-3251-226/art-4-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-1
- suppl-3251-226/art-4-3/par-3: 前二項 → 地方税法 附則第四条の三第二項 (Supplementary Provisions, Article 4-3, paragraph (2)), suppl-3251-226/art-4-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-2
- suppl-3251-226/art-4-3/par-4: 第三百十四条の二第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1
- suppl-3251-226/art-4-3/par-4: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-4-3/par-4: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-4-3/par-5: 前項 → 地方税法 附則第四条の三第四項 (Supplementary Provisions, Article 4-3, paragraph (4)), suppl-3251-226/art-4-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-4
- suppl-3251-226/art-4-3/par-5: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-4-3/par-5: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-4-3/par-5: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-4-3/par-6: 前二項 → 地方税法 附則第四条の三第四項 (Supplementary Provisions, Article 4-3, paragraph (4)), suppl-3251-226/art-4-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-4
- suppl-3251-226/art-4-3/par-6: 前二項 → 地方税法 附則第四条の三第五項 (Supplementary Provisions, Article 4-3, paragraph (5)), suppl-3251-226/art-4-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-3/par-5
- suppl-3251-226/art-4-4/par-1: この項 → 地方税法 附則第四条の四第一項 (Supplementary Provisions, Article 4-4, paragraph (1)), suppl-3251-226/art-4-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-1
- suppl-3251-226/art-4-4/par-1: 第四項 → 地方税法 附則第四条の四第四項 (Supplementary Provisions, Article 4-4, paragraph (4)), suppl-3251-226/art-4-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-4
- suppl-3251-226/art-4-4/par-1: 第三十四条第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-1
- suppl-3251-226/art-4-4/par-1: 次項 → 地方税法 附則第四条の四第二項 (Supplementary Provisions, Article 4-4, paragraph (2)), suppl-3251-226/art-4-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-2
- suppl-3251-226/art-4-4/par-1: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-4-4/par-1: 第三十三条第四項 → 地方税法 第三十三条第四項 (Article 33, paragraph (4)), art-33/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-33#art-33/par-4
- suppl-3251-226/art-4-4/par-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-4-4/par-2: 前項 → 地方税法 附則第四条の四第一項 (Supplementary Provisions, Article 4-4, paragraph (1)), suppl-3251-226/art-4-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-1
- suppl-3251-226/art-4-4/par-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-4-4/par-2: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-4-4/par-2: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-4-4/par-3: 前二項 → 地方税法 附則第四条の四第一項 (Supplementary Provisions, Article 4-4, paragraph (1)), suppl-3251-226/art-4-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-1
- suppl-3251-226/art-4-4/par-3: 前二項 → 地方税法 附則第四条の四第二項 (Supplementary Provisions, Article 4-4, paragraph (2)), suppl-3251-226/art-4-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-2
- suppl-3251-226/art-4-4/par-4: 第三百十四条の二第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1
- suppl-3251-226/art-4-4/par-4: この項 → 地方税法 附則第四条の四第四項 (Supplementary Provisions, Article 4-4, paragraph (4)), suppl-3251-226/art-4-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-4
- suppl-3251-226/art-4-4/par-4: 次項 → 地方税法 附則第四条の四第五項 (Supplementary Provisions, Article 4-4, paragraph (5)), suppl-3251-226/art-4-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-5
- suppl-3251-226/art-4-4/par-4: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-4-4/par-4: 第三百十四条第四項 → 地方税法 第三百十四条第四項 (Article 314, paragraph (4)), art-314/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314#art-314/par-4
- suppl-3251-226/art-4-4/par-4: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-4-4/par-5: 前項 → 地方税法 附則第四条の四第四項 (Supplementary Provisions, Article 4-4, paragraph (4)), suppl-3251-226/art-4-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-4
- suppl-3251-226/art-4-4/par-5: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-4-4/par-5: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-4-4/par-5: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-4-4/par-6: 前二項 → 地方税法 附則第四条の四第四項 (Supplementary Provisions, Article 4-4, paragraph (4)), suppl-3251-226/art-4-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-4
- suppl-3251-226/art-4-4/par-6: 前二項 → 地方税法 附則第四条の四第五項 (Supplementary Provisions, Article 4-4, paragraph (5)), suppl-3251-226/art-4-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-4/par-5
- suppl-3251-226/art-4-5/par-1: 高齢者の医療の確保に関する法律第七条第一項 → 高齢者の医療の確保に関する法律 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/elderly-medical-care-act/art-7/par-1 · https://japanlaw.org/l/357AC0000000080/art-7/par-1
- suppl-3251-226/art-4-5/par-1: この項 → 地方税法 附則第四条の五第一項 (Supplementary Provisions, Article 4-5, paragraph (1)), suppl-3251-226/art-4-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-5/par-1
- suppl-3251-226/art-4-5/par-1: 第三項 → 地方税法 附則第四条の五第三項 (Supplementary Provisions, Article 4-5, paragraph (3)), suppl-3251-226/art-4-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-5/par-3
- suppl-3251-226/art-4-5/par-1: 医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第九項第三号 → e-Gov law 335AC0000000145, 第四条第九項第三号 (Article 4, paragraph (9), item (iii)), art-4/par-9/item-3 — not held in this collection
- suppl-3251-226/art-4-5/par-1: 同項第四号 → e-Gov law 335AC0000000145, 第四条第九項第四号 (Article 4, paragraph (9), item (iv)), art-4/par-9/item-4 — not held in this collection
- suppl-3251-226/art-4-5/par-1: 同法第二条第十七項第三号 → e-Gov law 335AC0000000145, 第二条第十七項第三号 (Article 2, paragraph (17), item (iii)), art-2/par-17/item-3 — not held in this collection
- suppl-3251-226/art-4-5/par-1: 租税特別措置法第四十一条の十七第一項 → 租税特別措置法 第四十一条の十七第一項 (Article 41-17, paragraph (1)), art-41-17/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-1
- suppl-3251-226/art-4-5/par-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-4-5/par-1: 第二号 → 地方税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-2
- suppl-3251-226/art-4-5/par-1: 第一項第三号 → 地方税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-3
- suppl-3251-226/art-4-5/par-2: 前項 → 地方税法 附則第四条の五第一項 (Supplementary Provisions, Article 4-5, paragraph (1)), suppl-3251-226/art-4-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-5/par-1
- suppl-3251-226/art-4-5/par-2: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-4-5/par-2: 第二号 → 地方税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-2
- suppl-3251-226/art-4-5/par-3: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-4-5/par-3: 第二号 → 地方税法 第三百十四条の二第一項第二号 (Article 314-2, paragraph (1), item (ii)), art-314-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-2
- suppl-3251-226/art-4-5/par-3: 租税特別措置法第四十一条の十七第一項 → 租税特別措置法 第四十一条の十七第一項 (Article 41-17, paragraph (1)), art-41-17/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-1
- suppl-3251-226/art-4-5/par-3: 附則第四条の五第三項 → 地方税法 附則第四条の五第三項 (Supplementary Provisions, Article 4-5, paragraph (3)), suppl-3251-226/art-4-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-5/par-3
- suppl-3251-226/art-4-5/par-3: 第一項第三号 → 地方税法 第三百十四条の二第一項第三号 (Article 314-2, paragraph (1), item (iii)), art-314-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-3
- suppl-3251-226/art-4-5/par-4: 前項 → 地方税法 附則第四条の五第三項 (Supplementary Provisions, Article 4-5, paragraph (3)), suppl-3251-226/art-4-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-5/par-3
- suppl-3251-226/art-4-5/par-4: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-4-5/par-4: 第二号 → 地方税法 第三百十四条の二第一項第二号 (Article 314-2, paragraph (1), item (ii)), art-314-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-2
- suppl-3251-226/art-5/par-1: 所得税法第九十二条第一項 → 所得税法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1
- suppl-3251-226/art-5/par-1: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3251-226/art-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5
- suppl-3251-226/art-5/par-1: 同法第二条第一項第十三号 → 所得税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-13
- suppl-3251-226/art-5/par-1: 同法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-11
- suppl-3251-226/art-5/par-1: 同法第二十四条 → 所得税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/income-tax-act/art-24 · https://japanlaw.org/l/340AC0000000033/art-24
- suppl-3251-226/art-5/par-1: 租税特別措置法第九条第一項 → 租税特別措置法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1
- suppl-3251-226/art-5/par-1: この項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-5/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-5/par-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-5/par-1/item-1: 租税特別措置法第三条の二 → 租税特別措置法 第三条の二 (Article 3-2), art-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-2 · https://japanlaw.org/l/332AC0000000026/art-3-2
- suppl-3251-226/art-5/par-1/item-1: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3251-226/art-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5
- suppl-3251-226/art-5/par-1/item-1: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- suppl-3251-226/art-5/par-1/item-2: 租税特別措置法第九条第四項 → 租税特別措置法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-4
- suppl-3251-226/art-5/par-1/item-2: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3251-226/art-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5
- suppl-3251-226/art-5/par-1/item-2: この号 → 地方税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-3251-226/art-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1/item-2
- suppl-3251-226/art-5/par-2: 前項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-5/par-2: 第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-5/par-2: 第三十七条の四 → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-5/par-2: 前二条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-5/par-2: 前二条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-5/par-3: 所得税法第二十四条 → 所得税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/income-tax-act/art-24 · https://japanlaw.org/l/340AC0000000033/art-24
- suppl-3251-226/art-5/par-3: 租税特別措置法第九条第一項 → 租税特別措置法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1
- suppl-3251-226/art-5/par-3: この項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-5/par-3: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-5/par-3: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-5/par-3/item-2: この号 → 地方税法 附則第五条第三項第二号 (Supplementary Provisions, Article 5, paragraph (3), item (ii)), suppl-3251-226/art-5/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3/item-2
- suppl-3251-226/art-5/par-4: 前項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-5/par-4: 第三百十四条の八 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-5/par-4: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- suppl-3251-226/art-5/par-4: 前二条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-5/par-4: 前二条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-5-4/par-1: 租税特別措置法第四十一条 → 租税特別措置法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41
- suppl-3251-226/art-5-4/par-1: 第四十一条の二の二 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
- suppl-3251-226/art-5-4/par-1: 同法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-3251-226/art-5-4/par-1: この条 → 地方税法 附則第五条の四 (Supplementary Provisions, Article 5-4), suppl-3251-226/art-5-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4
- suppl-3251-226/art-5-4/par-1: 附則第四十五条 → 地方税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-3251-226/art-45 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45
- suppl-3251-226/art-5-4/par-1: 第一号 → 地方税法 附則第五条の四第一項第一号 (Supplementary Provisions, Article 5-4, paragraph (1), item (i)), suppl-3251-226/art-5-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1/item-1
- suppl-3251-226/art-5-4/par-1: 第二号 → 地方税法 附則第五条の四第一項第二号 (Supplementary Provisions, Article 5-4, paragraph (1), item (ii)), suppl-3251-226/art-5-4/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1/item-2
- suppl-3251-226/art-5-4/par-1: この項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-5-4/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-5-4/par-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-5-4/par-1: 所得税法第八十九条第二項 → 所得税法 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/ja/income-tax-act/art-89/par-2 · https://japanlaw.org/l/340AC0000000033/art-89/par-2
- suppl-3251-226/art-5-4/par-1: 同法第八十六条第二項 → 所得税法 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/ja/income-tax-act/art-86/par-2 · https://japanlaw.org/l/340AC0000000033/art-86/par-2
- suppl-3251-226/art-5-4/par-1: 租税特別措置法第四十一条の十六の二第一項 → 租税特別措置法 第四十一条の十六の二第一項 (Article 41-16-2, paragraph (1)), art-41-16-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十項 (Article 41, paragraph (10)), art-41/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-10 · https://japanlaw.org/l/332AC0000000026/art-41/par-10
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十一項 (Article 41, paragraph (11)), art-41/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-11 · https://japanlaw.org/l/332AC0000000026/art-41/par-11
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十二項 (Article 41, paragraph (12)), art-41/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-12 · https://japanlaw.org/l/332AC0000000026/art-41/par-12
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十三項 (Article 41, paragraph (13)), art-41/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-13 · https://japanlaw.org/l/332AC0000000026/art-41/par-13
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十四項 (Article 41, paragraph (14)), art-41/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-14 · https://japanlaw.org/l/332AC0000000026/art-41/par-14
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十五項 (Article 41, paragraph (15)), art-41/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-15 · https://japanlaw.org/l/332AC0000000026/art-41/par-15
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十六項 (Article 41, paragraph (16)), art-41/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-16 · https://japanlaw.org/l/332AC0000000026/art-41/par-16
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十七項 (Article 41, paragraph (17)), art-41/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-17 · https://japanlaw.org/l/332AC0000000026/art-41/par-17
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十八項 (Article 41, paragraph (18)), art-41/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-18 · https://japanlaw.org/l/332AC0000000026/art-41/par-18
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-2
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-3
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-4
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/art-41/par-5
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/art-41/par-6
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第七項 (Article 41, paragraph (7)), art-41/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-7 · https://japanlaw.org/l/332AC0000000026/art-41/par-7
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第八項 (Article 41, paragraph (8)), art-41/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-8 · https://japanlaw.org/l/332AC0000000026/art-41/par-8
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第九項 (Article 41, paragraph (9)), art-41/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-9 · https://japanlaw.org/l/332AC0000000026/art-41/par-9
- suppl-3251-226/art-5-4/par-1/item-1: 第四十一条の二 → 租税特別措置法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2
- suppl-3251-226/art-5-4/par-1/item-1: 阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成七年法律第十一号）第十六条第一項から第三項まで → e-Gov law 407AC0000000011, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- suppl-3251-226/art-5-4/par-1/item-1: 租税特別措置法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-3251-226/art-5-4/par-1/item-2: 租税特別措置法第四十一条 → 租税特別措置法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41
- suppl-3251-226/art-5-4/par-1/item-2: 第四十一条の二の二 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
- suppl-3251-226/art-5-4/par-1/item-2: 第四十一条の十八 → 租税特別措置法 第四十一条の十八 (Article 41-18), art-41-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18 · https://japanlaw.org/l/332AC0000000026/art-41-18
- suppl-3251-226/art-5-4/par-1/item-2: 第四十一条の十八の二第二項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- suppl-3251-226/art-5-4/par-1/item-2: 第四十一条の十八の三 → 租税特別措置法 第四十一条の十八の三 (Article 41-18-3), art-41-18-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3
- suppl-3251-226/art-5-4/par-1/item-2: 第四十一条の十九の二から第四十一条の十九の四まで → 租税特別措置法 第四十一条の十九の二 (Article 41-19-2), art-41-19-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-2
- suppl-3251-226/art-5-4/par-1/item-2: 第四十一条の十九の二から第四十一条の十九の四まで → 租税特別措置法 第四十一条の十九の三 (Article 41-19-3), art-41-19-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
- suppl-3251-226/art-5-4/par-1/item-2: 第四十一条の十九の二から第四十一条の十九の四まで → 租税特別措置法 第四十一条の十九の四 (Article 41-19-4), art-41-19-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4
- suppl-3251-226/art-5-4/par-1/item-2: 災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条 → e-Gov law 322AC0000000175, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3251-226/art-5-4/par-1/item-2: 所得税法第九十五条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/income-tax-act/art-95 · https://japanlaw.org/l/340AC0000000033/art-95
- suppl-3251-226/art-5-4/par-1/item-2: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/ja/income-tax-act/art-165-6 · https://japanlaw.org/l/340AC0000000033/art-165-6
- suppl-3251-226/art-5-4/par-2: 前項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-5-4/par-2: 第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-5-4/par-2: 第三十七条の四 → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-5-4/par-2: 前二条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-5-4/par-2: 前二条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-5-4/par-3: 租税特別措置法第四十一条第五項 → 租税特別措置法 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/art-41/par-5
- suppl-3251-226/art-5-4/par-3: 同条第十二項 → 租税特別措置法 第四十一条第十二項 (Article 41, paragraph (12)), art-41/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-12 · https://japanlaw.org/l/332AC0000000026/art-41/par-12
- suppl-3251-226/art-5-4/par-3: 同条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-3251-226/art-5-4/par-3: 第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-5-4/par-4: 前二項 → 地方税法 附則第五条の四第二項 (Supplementary Provisions, Article 5-4, paragraph (2)), suppl-3251-226/art-5-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-2
- suppl-3251-226/art-5-4/par-4: 前二項 → 地方税法 附則第五条の四第三項 (Supplementary Provisions, Article 5-4, paragraph (3)), suppl-3251-226/art-5-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-3
- suppl-3251-226/art-5-4/par-4: 第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-5-4/par-5: 租税特別措置法第四十一条 → 租税特別措置法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41
- suppl-3251-226/art-5-4/par-5: 第四十一条の二の二 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
- suppl-3251-226/art-5-4/par-5: 第一号 → 地方税法 附則第五条の四第五項第一号 (Supplementary Provisions, Article 5-4, paragraph (5), item (i)), suppl-3251-226/art-5-4/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5/item-1
- suppl-3251-226/art-5-4/par-5: 第二号 → 地方税法 附則第五条の四第五項第二号 (Supplementary Provisions, Article 5-4, paragraph (5), item (ii)), suppl-3251-226/art-5-4/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5/item-2
- suppl-3251-226/art-5-4/par-5: この項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-5-4/par-5: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-5-4/par-5: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-5-4/par-5: 所得税法第八十九条第二項 → 所得税法 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/ja/income-tax-act/art-89/par-2 · https://japanlaw.org/l/340AC0000000033/art-89/par-2
- suppl-3251-226/art-5-4/par-5: 同法第八十六条第二項 → 所得税法 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/ja/income-tax-act/art-86/par-2 · https://japanlaw.org/l/340AC0000000033/art-86/par-2
- suppl-3251-226/art-5-4/par-5: 租税特別措置法第四十一条の十六の二第一項 → 租税特別措置法 第四十一条の十六の二第一項 (Article 41-16-2, paragraph (1)), art-41-16-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十項 (Article 41, paragraph (10)), art-41/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-10 · https://japanlaw.org/l/332AC0000000026/art-41/par-10
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十一項 (Article 41, paragraph (11)), art-41/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-11 · https://japanlaw.org/l/332AC0000000026/art-41/par-11
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十二項 (Article 41, paragraph (12)), art-41/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-12 · https://japanlaw.org/l/332AC0000000026/art-41/par-12
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十三項 (Article 41, paragraph (13)), art-41/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-13 · https://japanlaw.org/l/332AC0000000026/art-41/par-13
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十四項 (Article 41, paragraph (14)), art-41/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-14 · https://japanlaw.org/l/332AC0000000026/art-41/par-14
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十五項 (Article 41, paragraph (15)), art-41/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-15 · https://japanlaw.org/l/332AC0000000026/art-41/par-15
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十六項 (Article 41, paragraph (16)), art-41/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-16 · https://japanlaw.org/l/332AC0000000026/art-41/par-16
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十七項 (Article 41, paragraph (17)), art-41/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-17 · https://japanlaw.org/l/332AC0000000026/art-41/par-17
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十八項 (Article 41, paragraph (18)), art-41/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-18 · https://japanlaw.org/l/332AC0000000026/art-41/par-18
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-2
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-3
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-4
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/art-41/par-5
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/art-41/par-6
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第七項 (Article 41, paragraph (7)), art-41/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-7 · https://japanlaw.org/l/332AC0000000026/art-41/par-7
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第八項 (Article 41, paragraph (8)), art-41/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-8 · https://japanlaw.org/l/332AC0000000026/art-41/par-8
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第九項 (Article 41, paragraph (9)), art-41/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-9 · https://japanlaw.org/l/332AC0000000026/art-41/par-9
- suppl-3251-226/art-5-4/par-5/item-1: 第四十一条の二 → 租税特別措置法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2
- suppl-3251-226/art-5-4/par-5/item-1: 租税特別措置法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-3251-226/art-5-4/par-5/item-2: 租税特別措置法第四十一条 → 租税特別措置法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41
- suppl-3251-226/art-5-4/par-5/item-2: 第四十一条の二の二 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
- suppl-3251-226/art-5-4/par-5/item-2: 第四十一条の十八 → 租税特別措置法 第四十一条の十八 (Article 41-18), art-41-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18 · https://japanlaw.org/l/332AC0000000026/art-41-18
- suppl-3251-226/art-5-4/par-5/item-2: 第四十一条の十八の二第二項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- suppl-3251-226/art-5-4/par-5/item-2: 第四十一条の十八の三 → 租税特別措置法 第四十一条の十八の三 (Article 41-18-3), art-41-18-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3
- suppl-3251-226/art-5-4/par-5/item-2: 第四十一条の十九の二から第四十一条の十九の四まで → 租税特別措置法 第四十一条の十九の二 (Article 41-19-2), art-41-19-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-2
- suppl-3251-226/art-5-4/par-5/item-2: 第四十一条の十九の二から第四十一条の十九の四まで → 租税特別措置法 第四十一条の十九の三 (Article 41-19-3), art-41-19-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
- suppl-3251-226/art-5-4/par-5/item-2: 第四十一条の十九の二から第四十一条の十九の四まで → 租税特別措置法 第四十一条の十九の四 (Article 41-19-4), art-41-19-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4
- suppl-3251-226/art-5-4/par-5/item-2: 所得税法第九十五条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/income-tax-act/art-95 · https://japanlaw.org/l/340AC0000000033/art-95
- suppl-3251-226/art-5-4/par-5/item-2: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/ja/income-tax-act/art-165-6 · https://japanlaw.org/l/340AC0000000033/art-165-6
- suppl-3251-226/art-5-4/par-6: 前項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-5-4/par-6: 第三百十四条の八 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-5-4/par-6: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- suppl-3251-226/art-5-4/par-6: 前二条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-5-4/par-6: 前二条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-5-4/par-7: 租税特別措置法第四十一条第五項 → 租税特別措置法 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/art-41/par-5
- suppl-3251-226/art-5-4/par-7: 同条第十二項 → 租税特別措置法 第四十一条第十二項 (Article 41, paragraph (12)), art-41/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-12 · https://japanlaw.org/l/332AC0000000026/art-41/par-12
- suppl-3251-226/art-5-4/par-7: 同条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-3251-226/art-5-4/par-7: 第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-5-4/par-8: 前二項 → 地方税法 附則第五条の四第六項 (Supplementary Provisions, Article 5-4, paragraph (6)), suppl-3251-226/art-5-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-6
- suppl-3251-226/art-5-4/par-8: 前二項 → 地方税法 附則第五条の四第七項 (Supplementary Provisions, Article 5-4, paragraph (7)), suppl-3251-226/art-5-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-7
- suppl-3251-226/art-5-4/par-8: 第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-5-5/par-1: 第三十七条の二 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-5-5/par-1: 第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35/par-2
- suppl-3251-226/art-5-5/par-1: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-5-5/par-1: 附則第三十三条の三第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-5-5/par-1: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-5-5/par-1: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-5-5/par-1: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-5-5/par-1: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-5-5/par-1: 附則第三十五条の四第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-5-5/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-5-5/par-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-5-5/par-1/item-1: 第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35/par-2
- suppl-3251-226/art-5-5/par-1/item-2: 第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35/par-2
- suppl-3251-226/art-5-5/par-1/item-3: 附則第三十三条の三第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-5-5/par-1/item-4: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-5-5/par-1/item-5: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-5-5/par-1/item-5: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-5-5/par-1/item-5: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-5-5/par-1/item-5: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-5-5/par-1/item-5: 附則第三十五条の四第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-5-5/par-2: 第三百十四条の七 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-5-5/par-2: 第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3/par-2
- suppl-3251-226/art-5-5/par-2: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-5-5/par-2: 附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-5-5/par-2: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-5-5/par-2: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-5-5/par-2: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-5-5/par-2: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-5-5/par-2: 附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-5-5/par-2: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-5-5/par-2: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-5-5/par-2/item-1: 第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3/par-2
- suppl-3251-226/art-5-5/par-2/item-2: 第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3/par-2
- suppl-3251-226/art-5-5/par-2/item-3: 附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-5-5/par-2/item-4: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-5-5/par-2/item-5: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-5-5/par-2/item-5: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-5-5/par-2/item-5: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-5-5/par-2/item-5: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-5-5/par-2/item-5: 附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-5-6/par-1: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-5-6/par-1: 前条第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-5-6/par-1: 次条第一項 → 地方税法 附則第五条の七第一項 (Supplementary Provisions, Article 5-7, paragraph (1)), suppl-3251-226/art-5-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-7/par-1
- suppl-3251-226/art-5-6/par-1: 前条第一項第三号 → 地方税法 附則第五条の五第一項第三号 (Supplementary Provisions, Article 5-5, paragraph (1), item (iii)), suppl-3251-226/art-5-5/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1/item-3
- suppl-3251-226/art-5-6/par-1: 同項第四号 → 地方税法 附則第五条の五第一項第四号 (Supplementary Provisions, Article 5-5, paragraph (1), item (iv)), suppl-3251-226/art-5-5/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1/item-4
- suppl-3251-226/art-5-6/par-1: 同項第五号 → 地方税法 附則第五条の五第一項第五号 (Supplementary Provisions, Article 5-5, paragraph (1), item (v)), suppl-3251-226/art-5-5/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1/item-5
- suppl-3251-226/art-5-6/par-2: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-5-6/par-2: 前条第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-5-6/par-2: 次条第一項 → 地方税法 附則第五条の七第一項 (Supplementary Provisions, Article 5-7, paragraph (1)), suppl-3251-226/art-5-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-7/par-1
- suppl-3251-226/art-5-6/par-2: 前条第一項第三号 → 地方税法 附則第五条の五第一項第三号 (Supplementary Provisions, Article 5-5, paragraph (1), item (iii)), suppl-3251-226/art-5-5/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1/item-3
- suppl-3251-226/art-5-6/par-2: 同項第四号 → 地方税法 附則第五条の五第一項第四号 (Supplementary Provisions, Article 5-5, paragraph (1), item (iv)), suppl-3251-226/art-5-5/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1/item-4
- suppl-3251-226/art-5-6/par-2: 同項第五号 → 地方税法 附則第五条の五第一項第五号 (Supplementary Provisions, Article 5-5, paragraph (1), item (v)), suppl-3251-226/art-5-5/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1/item-5
- suppl-3251-226/art-5-6/par-3: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-5-6/par-3: 前条第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-5-6/par-3: 次条第二項 → 地方税法 附則第五条の七第二項 (Supplementary Provisions, Article 5-7, paragraph (2)), suppl-3251-226/art-5-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-7/par-2
- suppl-3251-226/art-5-6/par-3: 前条第二項第三号 → 地方税法 附則第五条の五第二項第三号 (Supplementary Provisions, Article 5-5, paragraph (2), item (iii)), suppl-3251-226/art-5-5/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2/item-3
- suppl-3251-226/art-5-6/par-3: 同項第四号 → 地方税法 附則第五条の五第二項第四号 (Supplementary Provisions, Article 5-5, paragraph (2), item (iv)), suppl-3251-226/art-5-5/par-2/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2/item-4
- suppl-3251-226/art-5-6/par-3: 同項第五号 → 地方税法 附則第五条の五第二項第五号 (Supplementary Provisions, Article 5-5, paragraph (2), item (v)), suppl-3251-226/art-5-5/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2/item-5
- suppl-3251-226/art-5-6/par-4: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-5-6/par-4: 前条第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-5-6/par-4: 次条第二項 → 地方税法 附則第五条の七第二項 (Supplementary Provisions, Article 5-7, paragraph (2)), suppl-3251-226/art-5-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-7/par-2
- suppl-3251-226/art-5-6/par-4: 前条第二項第三号 → 地方税法 附則第五条の五第二項第三号 (Supplementary Provisions, Article 5-5, paragraph (2), item (iii)), suppl-3251-226/art-5-5/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2/item-3
- suppl-3251-226/art-5-6/par-4: 同項第四号 → 地方税法 附則第五条の五第二項第四号 (Supplementary Provisions, Article 5-5, paragraph (2), item (iv)), suppl-3251-226/art-5-5/par-2/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2/item-4
- suppl-3251-226/art-5-6/par-4: 同項第五号 → 地方税法 附則第五条の五第二項第五号 (Supplementary Provisions, Article 5-5, paragraph (2), item (v)), suppl-3251-226/art-5-5/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2/item-5
- suppl-3251-226/art-5-7/par-1: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
- suppl-3251-226/art-5-7/par-1: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-5-7/par-1: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-5-7/par-2: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
- suppl-3251-226/art-5-7/par-2: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-5-7/par-2: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-5-8/par-1: この条 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-5-8/par-1: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-5-8/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-5-8/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-5-8/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-5-8/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-5-8/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-5-8/par-1: 附則第三条の三第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-5-8/par-1: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-5-8/par-1: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-5-8/par-1: 附則第七条の二第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-1
- suppl-3251-226/art-5-8/par-2: 前項 → 地方税法 附則第五条の八第一項 (Supplementary Provisions, Article 5-8, paragraph (1)), suppl-3251-226/art-5-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-1
- suppl-3251-226/art-5-8/par-2: 第一号 → 地方税法 附則第五条の八第二項第一号 (Supplementary Provisions, Article 5-8, paragraph (2), item (i)), suppl-3251-226/art-5-8/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-1
- suppl-3251-226/art-5-8/par-2: 第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-2
- suppl-3251-226/art-5-8/par-2: この項 → 地方税法 附則第五条の八第二項 (Supplementary Provisions, Article 5-8, paragraph (2)), suppl-3251-226/art-5-8/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2
- suppl-3251-226/art-5-8/par-2: 第五項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-5
- suppl-3251-226/art-5-8/par-2/item-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-5-8/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-5-8/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-5-8/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-5-8/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-5-8/par-2/item-1: 附則第三条の三第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-5-8/par-2/item-1: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-5-8/par-2/item-1: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-5-8/par-2/item-1: 附則第七条の二第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-1
- suppl-3251-226/art-5-8/par-2/item-2: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-5-8/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-5-8/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-5-8/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-5-8/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の九 (Article 314-9), art-314-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9
- suppl-3251-226/art-5-8/par-2/item-2: 附則第三条の三第五項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-5-8/par-2/item-2: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-5-8/par-2/item-2: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-5-8/par-2/item-2: 附則第七条の二第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-4
- suppl-3251-226/art-5-8/par-3: 前二項 → 地方税法 附則第五条の八第一項 (Supplementary Provisions, Article 5-8, paragraph (1)), suppl-3251-226/art-5-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-1
- suppl-3251-226/art-5-8/par-3: 前二項 → 地方税法 附則第五条の八第二項 (Supplementary Provisions, Article 5-8, paragraph (2)), suppl-3251-226/art-5-8/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2
- suppl-3251-226/art-5-8/par-3: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-5-8/par-4: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-5-8/par-4: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-5-8/par-4: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-5-8/par-4: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-5-8/par-4: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の九 (Article 314-9), art-314-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9
- suppl-3251-226/art-5-8/par-4: 附則第三条の三第五項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-5-8/par-4: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-5-8/par-4: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-5-8/par-4: 附則第七条の二第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-4
- suppl-3251-226/art-5-8/par-5: 前項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-5-8/par-5: この項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-5
- suppl-3251-226/art-5-8/par-5: 第二項第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-2
- suppl-3251-226/art-5-8/par-6: 前二項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-5-8/par-6: 前二項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-5
- suppl-3251-226/art-5-8/par-6: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-1
- suppl-3251-226/art-5-8/par-6: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-5-9/par-1: 第三百十九条 → 地方税法 第三百十九条 (Article 319), art-319 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-6#art-319
- suppl-3251-226/art-5-9/par-1: 第三百二十一条の七の二第三項 → 地方税法 第三百二十一条の七の二第三項 (Article 321-7-2, paragraph (3)), art-321-7-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-3
- suppl-3251-226/art-5-9/par-1: 第三百二十八条の十三 → 地方税法 第三百二十八条の十三 (Article 328-13), art-328-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-328-13#art-328-13
- suppl-3251-226/art-5-9/par-1: この項 → 地方税法 附則第五条の九第一項 (Supplementary Provisions, Article 5-9, paragraph (1)), suppl-3251-226/art-5-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-1
- suppl-3251-226/art-5-9/par-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-6#art-320
- suppl-3251-226/art-5-9/par-1/item-1: 前条第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-5-9/par-1/item-1: 第五項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-5
- suppl-3251-226/art-5-9/par-1/item-1: この号 → 地方税法 附則第五条の九第一項第一号 (Supplementary Provisions, Article 5-9, paragraph (1), item (i)), suppl-3251-226/art-5-9/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-1/item-1
- suppl-3251-226/art-5-9/par-1/item-1: この項 → 地方税法 附則第五条の九第一項 (Supplementary Provisions, Article 5-9, paragraph (1)), suppl-3251-226/art-5-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-1
- suppl-3251-226/art-5-9/par-2: 前項 → 地方税法 附則第五条の九第一項 (Supplementary Provisions, Article 5-9, paragraph (1)), suppl-3251-226/art-5-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-1
- suppl-3251-226/art-5-9/par-2: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-6#art-320
- suppl-3251-226/art-5-9/par-2: 附則第五条の九第一項第一号 → 地方税法 附則第五条の九第一項第一号 (Supplementary Provisions, Article 5-9, paragraph (1), item (i)), suppl-3251-226/art-5-9/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-1/item-1
- suppl-3251-226/art-5-9/par-3: 第三百二十一条の七第一項 → 地方税法 第三百二十一条の七第一項 (Article 321-7, paragraph (1)), art-321-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7/par-1
- suppl-3251-226/art-5-9/par-3: 前二項 → 地方税法 附則第五条の九第一項 (Supplementary Provisions, Article 5-9, paragraph (1)), suppl-3251-226/art-5-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-1
- suppl-3251-226/art-5-9/par-3: 前二項 → 地方税法 附則第五条の九第二項 (Supplementary Provisions, Article 5-9, paragraph (2)), suppl-3251-226/art-5-9/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9/par-2
- suppl-3251-226/art-5-10/par-1: 附則第五条の八第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-5-10/par-1: 第五項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-5
- suppl-3251-226/art-5-10/par-1: 第三百二十一条の五第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-4#art-321-5/par-1
- suppl-3251-226/art-5-11/par-1: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- suppl-3251-226/art-5-11/par-1: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-5-11/par-1: この項 → 地方税法 附則第五条の十一第一項 (Supplementary Provisions, Article 5-11, paragraph (1)), suppl-3251-226/art-5-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1
- suppl-3251-226/art-5-11/par-1: 第三項 → 地方税法 附則第五条の十一第三項 (Supplementary Provisions, Article 5-11, paragraph (3)), suppl-3251-226/art-5-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-3
- suppl-3251-226/art-5-11/par-1: 第三百二十一条の七の二第三項 → 地方税法 第三百二十一条の七の二第三項 (Article 321-7-2, paragraph (3)), art-321-7-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-3
- suppl-3251-226/art-5-11/par-1/item-1: 附則第五条の八第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-5-11/par-1/item-1: 第五項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-5
- suppl-3251-226/art-5-11/par-1/item-1: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- suppl-3251-226/art-5-11/par-1/item-1: 同条第二項 → 地方税法 第三百二十一条の七の二第二項 (Article 321-7-2, paragraph (2)), art-321-7-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-2
- suppl-3251-226/art-5-11/par-1/item-1: この号 → 地方税法 附則第五条の十一第一項第一号 (Supplementary Provisions, Article 5-11, paragraph (1), item (i)), suppl-3251-226/art-5-11/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1/item-1
- suppl-3251-226/art-5-11/par-1/item-1: 第五号 → 地方税法 附則第五条の十一第一項第五号 (Supplementary Provisions, Article 5-11, paragraph (1), item (v)), suppl-3251-226/art-5-11/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1/item-5
- suppl-3251-226/art-5-11/par-1/item-1: 第三項第一号 → 地方税法 附則第五条の十一第三項第一号 (Supplementary Provisions, Article 5-11, paragraph (3), item (i)), suppl-3251-226/art-5-11/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-3/item-1
- suppl-3251-226/art-5-11/par-1/item-1: この項 → 地方税法 附則第五条の十一第一項 (Supplementary Provisions, Article 5-11, paragraph (1)), suppl-3251-226/art-5-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1
- suppl-3251-226/art-5-11/par-1/item-1: 第三項 → 地方税法 附則第五条の十一第三項 (Supplementary Provisions, Article 5-11, paragraph (3)), suppl-3251-226/art-5-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-3
- suppl-3251-226/art-5-11/par-1/item-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-6#art-320
- suppl-3251-226/art-5-11/par-1/item-1: 第三百二十一条の七の四第二項 → 地方税法 第三百二十一条の七の四第二項 (Article 321-7-4, paragraph (2)), art-321-7-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7-4/par-2
- suppl-3251-226/art-5-11/par-1/item-2: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-6#art-320
- suppl-3251-226/art-5-11/par-1/item-3: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-6#art-320
- suppl-3251-226/art-5-11/par-1/item-4: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-6#art-320
- suppl-3251-226/art-5-11/par-1/item-5: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-6#art-320
- suppl-3251-226/art-5-11/par-2: 前項 → 地方税法 附則第五条の十一第一項 (Supplementary Provisions, Article 5-11, paragraph (1)), suppl-3251-226/art-5-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1
- suppl-3251-226/art-5-11/par-2: 第三百二十一条の七の五 → 地方税法 第三百二十一条の七の五 (Article 321-7-5), art-321-7-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7-5
- suppl-3251-226/art-5-11/par-2: 同条第二項 → 地方税法 第三百二十一条の七の五第二項 (Article 321-7-5, paragraph (2)), art-321-7-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-2
- suppl-3251-226/art-5-11/par-3: 第一項 → 地方税法 附則第五条の十一第一項 (Supplementary Provisions, Article 5-11, paragraph (1)), suppl-3251-226/art-5-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1
- suppl-3251-226/art-5-11/par-3/item-1: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-1
- suppl-3251-226/art-5-11/par-3/item-1: この号 → 地方税法 附則第五条の十一第三項第一号 (Supplementary Provisions, Article 5-11, paragraph (3), item (i)), suppl-3251-226/art-5-11/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-3/item-1
- suppl-3251-226/art-5-11/par-3/item-1: この項 → 地方税法 附則第五条の十一第三項 (Supplementary Provisions, Article 5-11, paragraph (3)), suppl-3251-226/art-5-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-3
- suppl-3251-226/art-5-11/par-3/item-3: 第三百二十一条の七の八第二項 → 地方税法 第三百二十一条の七の八第二項 (Article 321-7-8, paragraph (2)), art-321-7-8/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-2
- suppl-3251-226/art-5-11/par-3/item-3: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- suppl-3251-226/art-5-11/par-4: 前項 → 地方税法 附則第五条の十一第三項 (Supplementary Provisions, Article 5-11, paragraph (3)), suppl-3251-226/art-5-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-3
- suppl-3251-226/art-5-11/par-4: 第三百二十一条の七の五 → 地方税法 第三百二十一条の七の五 (Article 321-7-5), art-321-7-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7-5
- suppl-3251-226/art-5-11/par-4: 同条第二項 → 地方税法 第三百二十一条の七の五第二項 (Article 321-7-5, paragraph (2)), art-321-7-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-2
- suppl-3251-226/art-5-11/par-5: 第三百二十一条の七の九第二項 → 地方税法 第三百二十一条の七の九第二項 (Article 321-7-9, paragraph (2)), art-321-7-9/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-7-8#art-321-7-9/par-2
- suppl-3251-226/art-5-11/par-5: 第三百二十一条の七の十第一項 → 地方税法 第三百二十一条の七の十第一項 (Article 321-7-10, paragraph (1)), art-321-7-10/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-7-8#art-321-7-10/par-1
- suppl-3251-226/art-5-11/par-5: 前各項 → 地方税法 附則第五条の十一第一項 (Supplementary Provisions, Article 5-11, paragraph (1)), suppl-3251-226/art-5-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-1
- suppl-3251-226/art-5-11/par-5: 前各項 → 地方税法 附則第五条の十一第二項 (Supplementary Provisions, Article 5-11, paragraph (2)), suppl-3251-226/art-5-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-2
- suppl-3251-226/art-5-11/par-5: 前各項 → 地方税法 附則第五条の十一第三項 (Supplementary Provisions, Article 5-11, paragraph (3)), suppl-3251-226/art-5-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-3
- suppl-3251-226/art-5-11/par-5: 前各項 → 地方税法 附則第五条の十一第四項 (Supplementary Provisions, Article 5-11, paragraph (4)), suppl-3251-226/art-5-11/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11/par-4
- suppl-3251-226/art-5-12/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-5-12/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-5-12/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-5-12/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-5-12/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-5-12/par-1: 附則第三条の三第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-5-12/par-1: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-5-12/par-1: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-5-12/par-1: 附則第七条の二第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-1
- suppl-3251-226/art-5-12/par-2: 前項 → 地方税法 附則第五条の十二第一項 (Supplementary Provisions, Article 5-12, paragraph (1)), suppl-3251-226/art-5-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-1
- suppl-3251-226/art-5-12/par-2: 第一号 → 地方税法 附則第五条の十二第二項第一号 (Supplementary Provisions, Article 5-12, paragraph (2), item (i)), suppl-3251-226/art-5-12/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-1
- suppl-3251-226/art-5-12/par-2: 第二号 → 地方税法 附則第五条の十二第二項第二号 (Supplementary Provisions, Article 5-12, paragraph (2), item (ii)), suppl-3251-226/art-5-12/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-2
- suppl-3251-226/art-5-12/par-2: この項 → 地方税法 附則第五条の十二第二項 (Supplementary Provisions, Article 5-12, paragraph (2)), suppl-3251-226/art-5-12/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2
- suppl-3251-226/art-5-12/par-2: 第四項 → 地方税法 附則第五条の十二第四項 (Supplementary Provisions, Article 5-12, paragraph (4)), suppl-3251-226/art-5-12/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-4
- suppl-3251-226/art-5-12/par-2/item-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-5-12/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-5-12/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-5-12/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-5-12/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-5-12/par-2/item-1: 附則第三条の三第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-5-12/par-2/item-1: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-5-12/par-2/item-1: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-5-12/par-2/item-1: 附則第七条の二第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-1
- suppl-3251-226/art-5-12/par-2/item-2: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-5-12/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-5-12/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-5-12/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-5-12/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の九 (Article 314-9), art-314-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9
- suppl-3251-226/art-5-12/par-2/item-2: 附則第三条の三第五項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-5-12/par-2/item-2: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-5-12/par-2/item-2: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-5-12/par-2/item-2: 附則第七条の二第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-4
- suppl-3251-226/art-5-12/par-3: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-5-12/par-3: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-5-12/par-3: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-5-12/par-3: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-5-12/par-3: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の九 (Article 314-9), art-314-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9
- suppl-3251-226/art-5-12/par-3: 附則第三条の三第五項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-5-12/par-3: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-5-12/par-3: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-5-12/par-3: 附則第七条の二第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-4
- suppl-3251-226/art-5-12/par-4: 前項 → 地方税法 附則第五条の十二第三項 (Supplementary Provisions, Article 5-12, paragraph (3)), suppl-3251-226/art-5-12/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-3
- suppl-3251-226/art-5-12/par-4: 第二項第二号 → 地方税法 附則第五条の十二第二項第二号 (Supplementary Provisions, Article 5-12, paragraph (2), item (ii)), suppl-3251-226/art-5-12/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-2
- suppl-3251-226/art-5-13/par-1: 附則第五条の八から前条まで → 地方税法 附則第五条の十 (Supplementary Provisions, Article 5-10), suppl-3251-226/art-5-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-10
- suppl-3251-226/art-5-13/par-1: 附則第五条の八から前条まで → 地方税法 附則第五条の十一 (Supplementary Provisions, Article 5-11), suppl-3251-226/art-5-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-11
- suppl-3251-226/art-5-13/par-1: 附則第五条の八から前条まで → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-5-13/par-1: 附則第五条の八から前条まで → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-5-13/par-1: 附則第五条の八から前条まで → 地方税法 附則第五条の九 (Supplementary Provisions, Article 5-9), suppl-3251-226/art-5-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-9
- suppl-3251-226/art-6/par-1: 租税特別措置法第二十五条第一項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- suppl-3251-226/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3251-226/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-2
- suppl-3251-226/art-6/par-1: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-6/par-1: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-6/par-2: 前項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3251-226/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-1
- suppl-3251-226/art-6/par-2: 租税特別措置法第二十五条第一項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- suppl-3251-226/art-6/par-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-6/par-2: 同法第二十五条第二項第二号 → 租税特別措置法 第二十五条第二項第二号 (Article 25, paragraph (2), item (ii)), art-25/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-2
- suppl-3251-226/art-6/par-2: 第三十二条から第三十七条の三まで → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32
- suppl-3251-226/art-6/par-2: 第三十二条から第三十七条の三まで → 地方税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-33#art-33
- suppl-3251-226/art-6/par-2: 第三十二条から第三十七条の三まで → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-6/par-2: 第三十二条から第三十七条の三まで → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-6/par-2: 第三十二条から第三十七条の三まで → 地方税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-36
- suppl-3251-226/art-6/par-2: 第三十二条から第三十七条の三まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-6/par-2: 第三十二条から第三十七条の三まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-6/par-2: 第三十二条から第三十七条の三まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-6/par-2: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-6/par-2: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-6/par-2: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-6/par-2/item-1: 租税特別措置法第二十五条第二項第一号 → 租税特別措置法 第二十五条第二項第一号 (Article 25, paragraph (2), item (i)), art-25/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-1
- suppl-3251-226/art-6/par-2/item-2: 租税特別措置法第二十五条第二項第二号 → 租税特別措置法 第二十五条第二項第二号 (Article 25, paragraph (2), item (ii)), art-25/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-2
- suppl-3251-226/art-6/par-2/item-2: 第三十二条から第三十七条の三まで → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32
- suppl-3251-226/art-6/par-2/item-2: 第三十二条から第三十七条の三まで → 地方税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-33#art-33
- suppl-3251-226/art-6/par-2/item-2: 第三十二条から第三十七条の三まで → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-6/par-2/item-2: 第三十二条から第三十七条の三まで → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-6/par-2/item-2: 第三十二条から第三十七条の三まで → 地方税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-36
- suppl-3251-226/art-6/par-2/item-2: 第三十二条から第三十七条の三まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-6/par-2/item-2: 第三十二条から第三十七条の三まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-6/par-2/item-2: 第三十二条から第三十七条の三まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-6/par-2/item-2: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-6/par-2/item-2: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-6/par-2/item-2: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-6/par-3: 前項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3251-226/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-2
- suppl-3251-226/art-6/par-3: 第三十七条の四 → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-6/par-3: 附則第三条の三第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-6/par-3: 第五項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-6/par-3: 附則第五条の八第二項 → 地方税法 附則第五条の八第二項 (Supplementary Provisions, Article 5-8, paragraph (2)), suppl-3251-226/art-5-8/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2
- suppl-3251-226/art-6/par-3: 附則第五条の十二第二項 → 地方税法 附則第五条の十二第二項 (Supplementary Provisions, Article 5-12, paragraph (2)), suppl-3251-226/art-5-12/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2
- suppl-3251-226/art-6/par-3: 前三条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-6/par-3: 前三条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-6/par-3: 前三条 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-6/par-3: 附則第三条の三第二項第二号 → 地方税法 附則第三条の三第二項第二号 (Supplementary Provisions, Article 3-3, paragraph (2), item (ii)), suppl-3251-226/art-3-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-2
- suppl-3251-226/art-6/par-3: 第五項第三号 → 地方税法 附則第三条の三第五項第三号 (Supplementary Provisions, Article 3-3, paragraph (5), item (iii)), suppl-3251-226/art-3-3/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-3
- suppl-3251-226/art-6/par-3: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-6/par-3: 附則第五条の八第二項第一号 → 地方税法 附則第五条の八第二項第一号 (Supplementary Provisions, Article 5-8, paragraph (2), item (i)), suppl-3251-226/art-5-8/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-1
- suppl-3251-226/art-6/par-3: 附則第五条の十二第二項第一号 → 地方税法 附則第五条の十二第二項第一号 (Supplementary Provisions, Article 5-12, paragraph (2), item (i)), suppl-3251-226/art-5-12/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-1
- suppl-3251-226/art-6/par-4: 租税特別措置法第二十五条第一項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- suppl-3251-226/art-6/par-4: 次項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3251-226/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-5
- suppl-3251-226/art-6/par-4: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-6/par-4: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-6/par-5: 前項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3251-226/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-4
- suppl-3251-226/art-6/par-5: 租税特別措置法第二十五条第一項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- suppl-3251-226/art-6/par-5: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-6/par-5: 同法第二十五条第二項第二号 → 租税特別措置法 第二十五条第二項第二号 (Article 25, paragraph (2), item (ii)), art-25/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-2
- suppl-3251-226/art-6/par-5: 第三百十三条から第三百十四条の三まで → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313
- suppl-3251-226/art-6/par-5: 第三百十三条から第三百十四条の三まで → 地方税法 第三百十四条 (Article 314), art-314 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314#art-314
- suppl-3251-226/art-6/par-5: 第三百十三条から第三百十四条の三まで → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-6/par-5: 第三百十三条から第三百十四条の三まで → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-6/par-5: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-6/par-5: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-6/par-5: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-6/par-5: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-6/par-5: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-6/par-5: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-6/par-5/item-1: 租税特別措置法第二十五条第二項第一号 → 租税特別措置法 第二十五条第二項第一号 (Article 25, paragraph (2), item (i)), art-25/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-1
- suppl-3251-226/art-6/par-5/item-2: 租税特別措置法第二十五条第二項第二号 → 租税特別措置法 第二十五条第二項第二号 (Article 25, paragraph (2), item (ii)), art-25/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-2
- suppl-3251-226/art-6/par-5/item-2: 第三百十三条から第三百十四条の三まで → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313
- suppl-3251-226/art-6/par-5/item-2: 第三百十三条から第三百十四条の三まで → 地方税法 第三百十四条 (Article 314), art-314 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314#art-314
- suppl-3251-226/art-6/par-5/item-2: 第三百十三条から第三百十四条の三まで → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-6/par-5/item-2: 第三百十三条から第三百十四条の三まで → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-6/par-5/item-2: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-6/par-5/item-2: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-6/par-5/item-2: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-6/par-5/item-2: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-6/par-5/item-2: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-6/par-5/item-2: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-6/par-6: 前項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3251-226/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-6/par-5
- suppl-3251-226/art-6/par-6: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- suppl-3251-226/art-6/par-6: 附則第三条の三第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-6/par-6: 第五項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-6/par-6: 附則第五条の八第二項 → 地方税法 附則第五条の八第二項 (Supplementary Provisions, Article 5-8, paragraph (2)), suppl-3251-226/art-5-8/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2
- suppl-3251-226/art-6/par-6: 附則第五条の十二第二項 → 地方税法 附則第五条の十二第二項 (Supplementary Provisions, Article 5-12, paragraph (2)), suppl-3251-226/art-5-12/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2
- suppl-3251-226/art-6/par-6: 前三条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-6/par-6: 前三条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-6/par-6: 前三条 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-6/par-6: 附則第三条の三第二項第三号 → 地方税法 附則第三条の三第二項第三号 (Supplementary Provisions, Article 3-3, paragraph (2), item (iii)), suppl-3251-226/art-3-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-3
- suppl-3251-226/art-6/par-6: 第五項第二号 → 地方税法 附則第三条の三第五項第二号 (Supplementary Provisions, Article 3-3, paragraph (5), item (ii)), suppl-3251-226/art-3-3/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-2
- suppl-3251-226/art-6/par-6: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-6/par-6: 附則第五条の八第二項第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-2
- suppl-3251-226/art-6/par-6: 附則第五条の十二第二項第二号 → 地方税法 附則第五条の十二第二項第二号 (Supplementary Provisions, Article 5-12, paragraph (2), item (ii)), suppl-3251-226/art-5-12/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-2
- suppl-3251-226/art-7/par-1: この項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3251-226/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-1
- suppl-3251-226/art-7/par-1: 第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3251-226/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-3
- suppl-3251-226/art-7/par-1: 第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-3251-226/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-6
- suppl-3251-226/art-7/par-1: 所得税法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1
- suppl-3251-226/art-7/par-1: 同法第百二十一条 → 所得税法 第百二十一条 (Article 121), art-121 — https://japanlaw.org/ja/income-tax-act/art-121 · https://japanlaw.org/l/340AC0000000033/art-121
- suppl-3251-226/art-7/par-1: 第一項 → 所得税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/income-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000033/art-121/par-1
- suppl-3251-226/art-7/par-1: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-7/par-1: 第一号 → 地方税法 第三十七条の二第一項第一号 (Article 37-2, paragraph (1), item (i)), art-37-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-1
- suppl-3251-226/art-7/par-1: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2
- suppl-3251-226/art-7/par-1: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-7/par-1: 第四十五条の二第一項から第四項まで → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-7/par-1: 第四十五条の二第一項から第四項まで → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- suppl-3251-226/art-7/par-1: 第四十五条の二第一項から第四項まで → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-7/par-1: 第四十五条の二第一項から第四項まで → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-7/par-1: 同法第二条第一項第三十七号 → 所得税法 第二条第一項第三十七号 (Article 2, paragraph (1), item (xxxvii)), art-2/par-1/item-37 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-37 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-37
- suppl-3251-226/art-7/par-1: 第六項第二号 → 地方税法 附則第七条第六項第二号 (Supplementary Provisions, Article 7, paragraph (6), item (ii)), suppl-3251-226/art-7/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-6/item-2
- suppl-3251-226/art-7/par-1: 次項から第四項まで → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3251-226/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-2
- suppl-3251-226/art-7/par-1: 次項から第四項まで → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-3251-226/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-4
- suppl-3251-226/art-7/par-1: 第八項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-3251-226/art-7/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-8
- suppl-3251-226/art-7/par-1: 第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-5
- suppl-3251-226/art-7/par-2: 前項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3251-226/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-1
- suppl-3251-226/art-7/par-2: この項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3251-226/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-2
- suppl-3251-226/art-7/par-2: 第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-3251-226/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-6
- suppl-3251-226/art-7/par-2: 第四項から第六項まで → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-3251-226/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-4
- suppl-3251-226/art-7/par-2: 第四項から第六項まで → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-5
- suppl-3251-226/art-7/par-3/item-4: 前項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3251-226/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-2
- suppl-3251-226/art-7/par-4: 前項第一号 → 地方税法 附則第七条第三項第一号 (Supplementary Provisions, Article 7, paragraph (3), item (i)), suppl-3251-226/art-7/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-3/item-1
- suppl-3251-226/art-7/par-4: 第十一項 → 地方税法 附則第七条第十一項 (Supplementary Provisions, Article 7, paragraph (11)), suppl-3251-226/art-7/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-11
- suppl-3251-226/art-7/par-5: 第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3251-226/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-3
- suppl-3251-226/art-7/par-5: 前項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-3251-226/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-4
- suppl-3251-226/art-7/par-5: 第十二項 → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-12
- suppl-3251-226/art-7/par-6: 前項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-5
- suppl-3251-226/art-7/par-6: 第四号 → 地方税法 附則第七条第六項第四号 (Supplementary Provisions, Article 7, paragraph (6), item (iv)), suppl-3251-226/art-7/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-6/item-4
- suppl-3251-226/art-7/par-6/item-1: 所得税法第百二十一条 → 所得税法 第百二十一条 (Article 121), art-121 — https://japanlaw.org/ja/income-tax-act/art-121 · https://japanlaw.org/l/340AC0000000033/art-121
- suppl-3251-226/art-7/par-6/item-2: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2
- suppl-3251-226/art-7/par-6/item-3: 前項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-5
- suppl-3251-226/art-7/par-6/item-4: 前項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-5
- suppl-3251-226/art-7/par-7: 前各項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3251-226/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-1
- suppl-3251-226/art-7/par-7: 前各項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3251-226/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-2
- suppl-3251-226/art-7/par-7: 前各項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3251-226/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-3
- suppl-3251-226/art-7/par-7: 前各項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-3251-226/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-4
- suppl-3251-226/art-7/par-7: 前各項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-5
- suppl-3251-226/art-7/par-7: 前各項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-3251-226/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-6
- suppl-3251-226/art-7/par-8: この項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-3251-226/art-7/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-8
- suppl-3251-226/art-7/par-8: 第十項 → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-3251-226/art-7/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-10
- suppl-3251-226/art-7/par-8: 第十三項 → 地方税法 附則第七条第十三項 (Supplementary Provisions, Article 7, paragraph (13)), suppl-3251-226/art-7/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-13
- suppl-3251-226/art-7/par-8: 所得税法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1
- suppl-3251-226/art-7/par-8: 同法第百二十一条 → 所得税法 第百二十一条 (Article 121), art-121 — https://japanlaw.org/ja/income-tax-act/art-121 · https://japanlaw.org/l/340AC0000000033/art-121
- suppl-3251-226/art-7/par-8: 第一項 → 所得税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/income-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000033/art-121/par-1
- suppl-3251-226/art-7/par-8: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-7/par-8: 第一号 → 地方税法 第三百十四条の七第一項第一号 (Article 314-7, paragraph (1), item (i)), art-314-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-1
- suppl-3251-226/art-7/par-8: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-7/par-8: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- suppl-3251-226/art-7/par-8: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-7/par-8: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-7/par-8: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-5
- suppl-3251-226/art-7/par-8: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-7/par-8: 同法第二条第一項第三十七号 → 所得税法 第二条第一項第三十七号 (Article 2, paragraph (1), item (xxxvii)), art-2/par-1/item-37 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-37 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-37
- suppl-3251-226/art-7/par-8: 第十三項第二号 → 地方税法 附則第七条第十三項第二号 (Supplementary Provisions, Article 7, paragraph (13), item (ii)), suppl-3251-226/art-7/par-13/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-13/item-2
- suppl-3251-226/art-7/par-8: 次項から第十一項まで → 地方税法 附則第七条第十一項 (Supplementary Provisions, Article 7, paragraph (11)), suppl-3251-226/art-7/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-11
- suppl-3251-226/art-7/par-8: 次項から第十一項まで → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3251-226/art-7/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-9
- suppl-3251-226/art-7/par-8: 第十二項 → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-12
- suppl-3251-226/art-7/par-9: 前項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-3251-226/art-7/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-8
- suppl-3251-226/art-7/par-9: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3251-226/art-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7
- suppl-3251-226/art-7/par-9: 第十一項から第十三項まで → 地方税法 附則第七条第十一項 (Supplementary Provisions, Article 7, paragraph (11)), suppl-3251-226/art-7/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-11
- suppl-3251-226/art-7/par-9: 第十一項から第十三項まで → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-12
- suppl-3251-226/art-7/par-9: 第十一項から第十三項まで → 地方税法 附則第七条第十三項 (Supplementary Provisions, Article 7, paragraph (13)), suppl-3251-226/art-7/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-13
- suppl-3251-226/art-7/par-10/item-4: 前項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3251-226/art-7/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-9
- suppl-3251-226/art-7/par-11: 前項第一号 → 地方税法 附則第七条第十項第一号 (Supplementary Provisions, Article 7, paragraph (10), item (i)), suppl-3251-226/art-7/par-10/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-10/item-1
- suppl-3251-226/art-7/par-12: 第十項 → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-3251-226/art-7/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-10
- suppl-3251-226/art-7/par-12: 前項 → 地方税法 附則第七条第十一項 (Supplementary Provisions, Article 7, paragraph (11)), suppl-3251-226/art-7/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-11
- suppl-3251-226/art-7/par-13: 前項 → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-12
- suppl-3251-226/art-7/par-13: 第四号 → 地方税法 附則第七条第十三項第四号 (Supplementary Provisions, Article 7, paragraph (13), item (iv)), suppl-3251-226/art-7/par-13/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-13/item-4
- suppl-3251-226/art-7/par-13/item-1: 所得税法第百二十一条 → 所得税法 第百二十一条 (Article 121), art-121 — https://japanlaw.org/ja/income-tax-act/art-121 · https://japanlaw.org/l/340AC0000000033/art-121
- suppl-3251-226/art-7/par-13/item-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-7/par-13/item-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- suppl-3251-226/art-7/par-13/item-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-7/par-13/item-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-7/par-13/item-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-5
- suppl-3251-226/art-7/par-13/item-3: 前項 → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-12
- suppl-3251-226/art-7/par-13/item-4: 前項 → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-12
- suppl-3251-226/art-7/par-14: 第八項から前項まで → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-3251-226/art-7/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-10
- suppl-3251-226/art-7/par-14: 第八項から前項まで → 地方税法 附則第七条第十一項 (Supplementary Provisions, Article 7, paragraph (11)), suppl-3251-226/art-7/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-11
- suppl-3251-226/art-7/par-14: 第八項から前項まで → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-12
- suppl-3251-226/art-7/par-14: 第八項から前項まで → 地方税法 附則第七条第十三項 (Supplementary Provisions, Article 7, paragraph (13)), suppl-3251-226/art-7/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-13
- suppl-3251-226/art-7/par-14: 第八項から前項まで → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-3251-226/art-7/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-8
- suppl-3251-226/art-7/par-14: 第八項から前項まで → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3251-226/art-7/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-9
- suppl-3251-226/art-7-2/par-1: 前条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-5
- suppl-3251-226/art-7-2/par-1: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-7-2/par-2: 前項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-1
- suppl-3251-226/art-7-2/par-2: 第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35/par-2
- suppl-3251-226/art-7-2/par-2: 第三十七条第一号 → 地方税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37/par-1/item-1
- suppl-3251-226/art-7-2/par-2: 所得税法第八十六条第二項 → 所得税法 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/ja/income-tax-act/art-86/par-2 · https://japanlaw.org/l/340AC0000000033/art-86/par-2
- suppl-3251-226/art-7-2/par-2: 租税特別措置法第四十一条の十六の二第一項 → 租税特別措置法 第四十一条の十六の二第一項 (Article 41-16-2, paragraph (1)), art-41-16-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1
- suppl-3251-226/art-7-2/par-3: 第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-1
- suppl-3251-226/art-7-2/par-3: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-3
- suppl-3251-226/art-7-2/par-4: 前条第十二項 → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7/par-12
- suppl-3251-226/art-7-2/par-4: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-7-2/par-5: 前項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-4
- suppl-3251-226/art-7-2/par-5: 第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3/par-2
- suppl-3251-226/art-7-2/par-5: 第三百十四条の六第一号 → 地方税法 第三百十四条の六第一項第一号 (Article 314-6, paragraph (1), item (i)), art-314-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6/par-1/item-1
- suppl-3251-226/art-7-2/par-5: 所得税法第八十六条第二項 → 所得税法 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/ja/income-tax-act/art-86/par-2 · https://japanlaw.org/l/340AC0000000033/art-86/par-2
- suppl-3251-226/art-7-2/par-5: 租税特別措置法第四十一条の十六の二第一項 → 租税特別措置法 第四十一条の十六の二第一項 (Article 41-16-2, paragraph (1)), art-41-16-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1
- suppl-3251-226/art-7-2/par-6: 第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-4
- suppl-3251-226/art-7-2/par-6: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-3
- suppl-3251-226/art-7-3/par-1: 前条第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-1
- suppl-3251-226/art-7-3/par-1: 第二項 → 地方税法 附則第七条の二第二項 (Supplementary Provisions, Article 7-2, paragraph (2)), suppl-3251-226/art-7-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-2
- suppl-3251-226/art-7-3/par-2: 前条第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-1
- suppl-3251-226/art-7-3/par-2: 第二項 → 地方税法 附則第七条の二第二項 (Supplementary Provisions, Article 7-2, paragraph (2)), suppl-3251-226/art-7-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-2
- suppl-3251-226/art-7-3/par-3: 前条第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-4
- suppl-3251-226/art-7-3/par-3: 第五項 → 地方税法 附則第七条の二第五項 (Supplementary Provisions, Article 7-2, paragraph (5)), suppl-3251-226/art-7-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-5
- suppl-3251-226/art-7-3/par-4: 前条第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-4
- suppl-3251-226/art-7-3/par-4: 第五項 → 地方税法 附則第七条の二第五項 (Supplementary Provisions, Article 7-2, paragraph (5)), suppl-3251-226/art-7-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-7-2/par-5
- suppl-3251-226/art-7-4/par-1: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-3-3#art-50-2
- suppl-3251-226/art-7-5/par-1: 第二十五条第一項 → 地方税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-25#art-25/par-1
- suppl-3251-226/art-7-5/par-1: 第二百九十六条第一項 → 地方税法 第二百九十六条第一項 (Article 296, paragraph (1)), art-296/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-296#art-296/par-1
- suppl-3251-226/art-8/par-1: 租税特別措置法第四十二条の四第四項 → 租税特別措置法 第四十二条の四第四項 (Article 42-4, paragraph (4)), art-42-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-4
- suppl-3251-226/art-8/par-1: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-3251-226/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-3
- suppl-3251-226/art-8/par-1: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-1: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-2: 租税特別措置法第四十二条の四第七項 → 租税特別措置法 第四十二条の四第七項 (Article 42-4, paragraph (7)), art-42-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-7
- suppl-3251-226/art-8/par-2: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-2: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-3: 租税特別措置法第四十二条の四第八項第三号 → 租税特別措置法 第四十二条の四第八項第三号 (Article 42-4, paragraph (8), item (iii)), art-42-4/par-8/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-3
- suppl-3251-226/art-8/par-3: 同項第二号 → 租税特別措置法 第四十二条の四第八項第二号 (Article 42-4, paragraph (8), item (ii)), art-42-4/par-8/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-2
- suppl-3251-226/art-8/par-3: 同項第五号 → 租税特別措置法 第四十二条の四第八項第五号 (Article 42-4, paragraph (8), item (v)), art-42-4/par-8/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-5
- suppl-3251-226/art-8/par-3: 同項第六号 → 租税特別措置法 第四十二条の四第八項第六号 (Article 42-4, paragraph (8), item (vi)), art-42-4/par-8/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-6
- suppl-3251-226/art-8/par-3: 第七号 → 租税特別措置法 第四十二条の四第八項第七号 (Article 42-4, paragraph (8), item (vii)), art-42-4/par-8/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-7
- suppl-3251-226/art-8/par-3: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-3: 第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-3
- suppl-3251-226/art-8/par-3: 第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-8
- suppl-3251-226/art-8/par-3: 第二十三項第一号 → 地方税法 第五十三条第二十三項第一号 (Article 53, paragraph (23), item (i)), art-53/par-23/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-23/item-1
- suppl-3251-226/art-8/par-3: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-3: 第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-3
- suppl-3251-226/art-8/par-3: 第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-8
- suppl-3251-226/art-8/par-3: 第二十三項第一号 → 地方税法 第三百二十一条の八第二十三項第一号 (Article 321-8, paragraph (23), item (i)), art-321-8/par-23/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23/item-1
- suppl-3251-226/art-8/par-3: 第四十二条の十四第一項 → 租税特別措置法 第四十二条の十四第一項 (Article 42-14, paragraph (1)), art-42-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- suppl-3251-226/art-8/par-4: 租税特別措置法第四十二条の十二の五第二項 → 租税特別措置法 第四十二条の十二の五第二項 (Article 42-12-5, paragraph (2)), art-42-12-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2
- suppl-3251-226/art-8/par-4: 次項から第十五項まで → 地方税法 附則第八条第十項 (Supplementary Provisions, Article 8, paragraph (10)), suppl-3251-226/art-8/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-10
- suppl-3251-226/art-8/par-4: 次項から第十五項まで → 地方税法 附則第八条第十一項 (Supplementary Provisions, Article 8, paragraph (11)), suppl-3251-226/art-8/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-11
- suppl-3251-226/art-8/par-4: 次項から第十五項まで → 地方税法 附則第八条第十二項 (Supplementary Provisions, Article 8, paragraph (12)), suppl-3251-226/art-8/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-12
- suppl-3251-226/art-8/par-4: 次項から第十五項まで → 地方税法 附則第八条第十三項 (Supplementary Provisions, Article 8, paragraph (13)), suppl-3251-226/art-8/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-13
- suppl-3251-226/art-8/par-4: 次項から第十五項まで → 地方税法 附則第八条第十四項 (Supplementary Provisions, Article 8, paragraph (14)), suppl-3251-226/art-8/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-14
- suppl-3251-226/art-8/par-4: 次項から第十五項まで → 地方税法 附則第八条第十五項 (Supplementary Provisions, Article 8, paragraph (15)), suppl-3251-226/art-8/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-15
- suppl-3251-226/art-8/par-4: 次項から第十五項まで → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3251-226/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-5
- suppl-3251-226/art-8/par-4: 次項から第十五項まで → 地方税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-3251-226/art-8/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-6
- suppl-3251-226/art-8/par-4: 次項から第十五項まで → 地方税法 附則第八条第七項 (Supplementary Provisions, Article 8, paragraph (7)), suppl-3251-226/art-8/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-7
- suppl-3251-226/art-8/par-4: 次項から第十五項まで → 地方税法 附則第八条第八項 (Supplementary Provisions, Article 8, paragraph (8)), suppl-3251-226/art-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-8
- suppl-3251-226/art-8/par-4: 次項から第十五項まで → 地方税法 附則第八条第九項 (Supplementary Provisions, Article 8, paragraph (9)), suppl-3251-226/art-8/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-9
- suppl-3251-226/art-8/par-4: 第十七項から第十九項まで → 地方税法 附則第八条第十七項 (Supplementary Provisions, Article 8, paragraph (17)), suppl-3251-226/art-8/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-17
- suppl-3251-226/art-8/par-4: 第十七項から第十九項まで → 地方税法 附則第八条第十八項 (Supplementary Provisions, Article 8, paragraph (18)), suppl-3251-226/art-8/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-18
- suppl-3251-226/art-8/par-4: 第十七項から第十九項まで → 地方税法 附則第八条第十九項 (Supplementary Provisions, Article 8, paragraph (19)), suppl-3251-226/art-8/par-19 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-19
- suppl-3251-226/art-8/par-4: 同法第四十二条の四第十四項 → 租税特別措置法 第四十二条の四第十四項 (Article 42-4, paragraph (14)), art-42-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-14
- suppl-3251-226/art-8/par-4: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-4: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-5: 租税特別措置法第四十二条の四の二第一項 → 租税特別措置法 第四十二条の四の二第一項 (Article 42-4-2, paragraph (1)), art-42-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-1
- suppl-3251-226/art-8/par-5: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-5: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-6: 租税特別措置法第四十二条の四の二第二項 → 租税特別措置法 第四十二条の四の二第二項 (Article 42-4-2, paragraph (2)), art-42-4-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-2
- suppl-3251-226/art-8/par-6: 同法第四十二条の四第八項第六号 → 租税特別措置法 第四十二条の四第八項第六号 (Article 42-4, paragraph (8), item (vi)), art-42-4/par-8/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-6
- suppl-3251-226/art-8/par-6: 第七号 → 租税特別措置法 第四十二条の四第八項第七号 (Article 42-4, paragraph (8), item (vii)), art-42-4/par-8/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-7
- suppl-3251-226/art-8/par-6: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-6: 第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-3
- suppl-3251-226/art-8/par-6: 第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-8
- suppl-3251-226/art-8/par-6: 第二十三項第一号 → 地方税法 第五十三条第二十三項第一号 (Article 53, paragraph (23), item (i)), art-53/par-23/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-23/item-1
- suppl-3251-226/art-8/par-6: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-6: 第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-3
- suppl-3251-226/art-8/par-6: 第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-8
- suppl-3251-226/art-8/par-6: 第二十三項第一号 → 地方税法 第三百二十一条の八第二十三項第一号 (Article 321-8, paragraph (23), item (i)), art-321-8/par-23/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23/item-1
- suppl-3251-226/art-8/par-6: 第四十二条の十四第一項 → 租税特別措置法 第四十二条の十四第一項 (Article 42-14, paragraph (1)), art-42-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- suppl-3251-226/art-8/par-7: 租税特別措置法第四十二条の四の二第二項 → 租税特別措置法 第四十二条の四の二第二項 (Article 42-4-2, paragraph (2)), art-42-4-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-2
- suppl-3251-226/art-8/par-7: 同法第四十二条の四第十四項 → 租税特別措置法 第四十二条の四第十四項 (Article 42-4, paragraph (14)), art-42-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-14
- suppl-3251-226/art-8/par-7: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-7: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-8: 租税特別措置法第四十二条の五第一項 → 租税特別措置法 第四十二条の五第一項 (Article 42-5, paragraph (1)), art-42-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-5/par-1
- suppl-3251-226/art-8/par-8: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-8: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-9: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-9: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-10: 同法第四十二条の四第八項第六号 → 租税特別措置法 第四十二条の四第八項第六号 (Article 42-4, paragraph (8), item (vi)), art-42-4/par-8/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-6
- suppl-3251-226/art-8/par-10: 第七号 → 租税特別措置法 第四十二条の四第八項第七号 (Article 42-4, paragraph (8), item (vii)), art-42-4/par-8/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-7
- suppl-3251-226/art-8/par-10: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-10: 第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-3
- suppl-3251-226/art-8/par-10: 第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-8
- suppl-3251-226/art-8/par-10: 第二十三項第一号 → 地方税法 第五十三条第二十三項第一号 (Article 53, paragraph (23), item (i)), art-53/par-23/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-23/item-1
- suppl-3251-226/art-8/par-10: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-10: 第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-3
- suppl-3251-226/art-8/par-10: 第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-8
- suppl-3251-226/art-8/par-10: 第二十三項第一号 → 地方税法 第三百二十一条の八第二十三項第一号 (Article 321-8, paragraph (23), item (i)), art-321-8/par-23/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23/item-1
- suppl-3251-226/art-8/par-10: 第四十二条の十四第一項 → 租税特別措置法 第四十二条の十四第一項 (Article 42-14, paragraph (1)), art-42-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- suppl-3251-226/art-8/par-11: 同法第四十二条の四第十四項 → 租税特別措置法 第四十二条の四第十四項 (Article 42-4, paragraph (14)), art-42-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-14
- suppl-3251-226/art-8/par-11: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-11: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-12: 租税特別措置法第四十二条の十一の二第二項 → 租税特別措置法 第四十二条の十一の二第二項 (Article 42-11-2, paragraph (2)), art-42-11-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-2
- suppl-3251-226/art-8/par-12: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-12: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-12: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-3251-226/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-3
- suppl-3251-226/art-8/par-12: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-3251-226/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-4
- suppl-3251-226/art-8/par-12: 第七項 → 地方税法 附則第八条第七項 (Supplementary Provisions, Article 8, paragraph (7)), suppl-3251-226/art-8/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-7
- suppl-3251-226/art-8/par-13: 租税特別措置法第四十二条の十二第二項 → 租税特別措置法 第四十二条の十二第二項 (Article 42-12, paragraph (2)), art-42-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-2
- suppl-3251-226/art-8/par-13: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-13: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-13: 第三項から第五項まで → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-3251-226/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-3
- suppl-3251-226/art-8/par-13: 第三項から第五項まで → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-3251-226/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-4
- suppl-3251-226/art-8/par-13: 第三項から第五項まで → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3251-226/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-5
- suppl-3251-226/art-8/par-13: 第八項 → 地方税法 附則第八条第八項 (Supplementary Provisions, Article 8, paragraph (8)), suppl-3251-226/art-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-8
- suppl-3251-226/art-8/par-14: 租税特別措置法第四十二条の十二の五第一項 → 租税特別措置法 第四十二条の十二の五第一項 (Article 42-12-5, paragraph (1)), art-42-12-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-1
- suppl-3251-226/art-8/par-14: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-14: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-15: 租税特別措置法第四十二条の十二の五第二項 → 租税特別措置法 第四十二条の十二の五第二項 (Article 42-12-5, paragraph (2)), art-42-12-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2
- suppl-3251-226/art-8/par-15: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-15: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-16: 租税特別措置法第四十二条の十二の五第三項 → 租税特別措置法 第四十二条の十二の五第三項 (Article 42-12-5, paragraph (3)), art-42-12-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-3
- suppl-3251-226/art-8/par-16: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-16: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-17: 租税特別措置法第四十二条の十二の六第二項 → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- suppl-3251-226/art-8/par-17: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-17: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-18: 租税特別措置法第四十二条の十二の七第二項 → 租税特別措置法 第四十二条の十二の七第二項 (Article 42-12-7, paragraph (2)), art-42-12-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-2
- suppl-3251-226/art-8/par-18: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-18: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-18: 第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3251-226/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-5
- suppl-3251-226/art-8/par-18: 第六項 → 地方税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-3251-226/art-8/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-6
- suppl-3251-226/art-8/par-18: 第八項 → 地方税法 附則第八条第八項 (Supplementary Provisions, Article 8, paragraph (8)), suppl-3251-226/art-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-8
- suppl-3251-226/art-8/par-18: 第九項 → 地方税法 附則第八条第九項 (Supplementary Provisions, Article 8, paragraph (9)), suppl-3251-226/art-8/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-9
- suppl-3251-226/art-8/par-18: 第十二項 → 地方税法 附則第八条第十二項 (Supplementary Provisions, Article 8, paragraph (12)), suppl-3251-226/art-8/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-12
- suppl-3251-226/art-8/par-19: 租税特別措置法第四十二条の十二の七第三項 → 租税特別措置法 第四十二条の十二の七第三項 (Article 42-12-7, paragraph (3)), art-42-12-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-3
- suppl-3251-226/art-8/par-19: 第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- suppl-3251-226/art-8/par-19: 第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- suppl-3251-226/art-8/par-19: 第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3251-226/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-5
- suppl-3251-226/art-8/par-19: 第六項 → 地方税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-3251-226/art-8/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-6
- suppl-3251-226/art-8/par-19: 第八項 → 地方税法 附則第八条第八項 (Supplementary Provisions, Article 8, paragraph (8)), suppl-3251-226/art-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-8
- suppl-3251-226/art-8/par-19: 第九項 → 地方税法 附則第八条第九項 (Supplementary Provisions, Article 8, paragraph (9)), suppl-3251-226/art-8/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-9
- suppl-3251-226/art-8/par-19: 第十二項 → 地方税法 附則第八条第十二項 (Supplementary Provisions, Article 8, paragraph (12)), suppl-3251-226/art-8/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-12
- suppl-3251-226/art-8/par-20: 第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-3
- suppl-3251-226/art-8/par-20: 第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-3
- suppl-3251-226/art-8/par-20: 租税特別措置法第六十七条の二第一項 → 租税特別措置法 第六十七条の二第一項 (Article 67-2, paragraph (1)), art-67-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-1
- suppl-3251-226/art-8/par-20: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3251-226/art-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8
- suppl-3251-226/art-8/par-20: 第五十三条第四項第一号 → 地方税法 第五十三条第四項第一号 (Article 53, paragraph (4), item (i)), art-53/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-4/item-1
- suppl-3251-226/art-8/par-20: 第三百二十一条の八第四項第一号 → 地方税法 第三百二十一条の八第四項第一号 (Article 321-8, paragraph (4), item (i)), art-321-8/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4/item-1
- suppl-3251-226/art-8/par-21: 第五十三条第七項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-7
- suppl-3251-226/art-8/par-21: 第三百二十一条の八第七項 → 地方税法 第三百二十一条の八第七項 (Article 321-8, paragraph (7)), art-321-8/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-7
- suppl-3251-226/art-8/par-21: 第五十三条第九項 → 地方税法 第五十三条第九項 (Article 53, paragraph (9)), art-53/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-9
- suppl-3251-226/art-8/par-21: 第三百二十一条の八第九項 → 地方税法 第三百二十一条の八第九項 (Article 321-8, paragraph (9)), art-321-8/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-9
- suppl-3251-226/art-8/par-21: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-3251-226/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-4
- suppl-3251-226/art-8/par-21: 附則第八条第二十項 → 地方税法 附則第八条第二十項 (Supplementary Provisions, Article 8, paragraph (20)), suppl-3251-226/art-8/par-20 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-20
- suppl-3251-226/art-8/par-22: 第五十三条第十一項 → 地方税法 第五十三条第十一項 (Article 53, paragraph (11)), art-53/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-11
- suppl-3251-226/art-8/par-22: 第三百二十一条の八第十一項 → 地方税法 第三百二十一条の八第十一項 (Article 321-8, paragraph (11)), art-321-8/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-11
- suppl-3251-226/art-8/par-22: 第五十三条第十二項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-12
- suppl-3251-226/art-8/par-22: 第三百二十一条の八第十二項 → 地方税法 第三百二十一条の八第十二項 (Article 321-8, paragraph (12)), art-321-8/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-12
- suppl-3251-226/art-8/par-22: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-3251-226/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-4
- suppl-3251-226/art-8/par-22: 附則第八条第二十項 → 地方税法 附則第八条第二十項 (Supplementary Provisions, Article 8, paragraph (20)), suppl-3251-226/art-8/par-20 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-20
- suppl-3251-226/art-8/par-23: 租税特別措置法第六十七条の二第一項 → 租税特別措置法 第六十七条の二第一項 (Article 67-2, paragraph (1)), art-67-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-1
- suppl-3251-226/art-8/par-24: 第五十三条第十七項 → 地方税法 第五十三条第十七項 (Article 53, paragraph (17)), art-53/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-17
- suppl-3251-226/art-8/par-24: 第三百二十一条の八第十七項 → 地方税法 第三百二十一条の八第十七項 (Article 321-8, paragraph (17)), art-321-8/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-17
- suppl-3251-226/art-8/par-24: 第五十三条第十八項 → 地方税法 第五十三条第十八項 (Article 53, paragraph (18)), art-53/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-18
- suppl-3251-226/art-8/par-24: 第三百二十一条の八第十八項 → 地方税法 第三百二十一条の八第十八項 (Article 321-8, paragraph (18)), art-321-8/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-18
- suppl-3251-226/art-8/par-24: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-3251-226/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-4
- suppl-3251-226/art-8/par-24: 附則第八条第二十項 → 地方税法 附則第八条第二十項 (Supplementary Provisions, Article 8, paragraph (20)), suppl-3251-226/art-8/par-20 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-20
- suppl-3251-226/art-8/par-25: 第十四項 → 地方税法 附則第八条第十四項 (Supplementary Provisions, Article 8, paragraph (14)), suppl-3251-226/art-8/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-14
- suppl-3251-226/art-8/par-25: 附則第八条第二十三項 → 地方税法 附則第八条第二十三項 (Supplementary Provisions, Article 8, paragraph (23)), suppl-3251-226/art-8/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-23
- suppl-3251-226/art-8/par-26: 法人税法第八十条第五項 → 法人税法 第八十条第五項 (Article 80, paragraph (5)), art-80/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-80/par-5 · https://japanlaw.org/l/340AC0000000034/art-80/par-5
- suppl-3251-226/art-8/par-26: 第十四項 → 地方税法 附則第八条第十四項 (Supplementary Provisions, Article 8, paragraph (14)), suppl-3251-226/art-8/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-14
- suppl-3251-226/art-8/par-26: 附則第八条第二十三項 → 地方税法 附則第八条第二十三項 (Supplementary Provisions, Article 8, paragraph (23)), suppl-3251-226/art-8/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8/par-23
- suppl-3251-226/art-8-2/par-1: 第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-3
- suppl-3251-226/art-8-2/par-1: 第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-8
- suppl-3251-226/art-8-2/par-1: 第二十三項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-23
- suppl-3251-226/art-8-2/par-1: 第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-3
- suppl-3251-226/art-8-2/par-1: 第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-8
- suppl-3251-226/art-8-2/par-1: 第二十三項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23
- suppl-3251-226/art-8-2/par-1: 第六十三条第一項 → 地方税法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-59#art-63/par-1
- suppl-3251-226/art-8-2-2/par-1: 法人税法第百二十一条第一項 → 法人税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-1
- suppl-3251-226/art-8-2-2/par-1: 同法第百四十六条第一項 → 法人税法 第百四十六条第一項 (Article 146, paragraph (1)), art-146/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-146/par-1 · https://japanlaw.org/l/340AC0000000034/art-146/par-1
- suppl-3251-226/art-8-2-2/par-1: 第四項 → 地方税法 附則第八条の二の二第四項 (Supplementary Provisions, Article 8-2-2, paragraph (4)), suppl-3251-226/art-8-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-4
- suppl-3251-226/art-8-2-2/par-1: 地域再生法（平成十七年法律第二十四号）第八条第一項 → e-Gov law 417AC0000000024, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3251-226/art-8-2-2/par-1: この条 → 地方税法 附則第八条の二の二 (Supplementary Provisions, Article 8-2-2), suppl-3251-226/art-8-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2
- suppl-3251-226/art-8-2-2/par-1: 同法第五条第四項第二号 → e-Gov law 417AC0000000024, 第五条第四項第二号 (Article 5, paragraph (4), item (ii)), art-5/par-4/item-2 — not held in this collection
- suppl-3251-226/art-8-2-2/par-1: この項 → 地方税法 附則第八条の二の二第一項 (Supplementary Provisions, Article 8-2-2, paragraph (1)), suppl-3251-226/art-8-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-1
- suppl-3251-226/art-8-2-2/par-1: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-1
- suppl-3251-226/art-8-2-2/par-1: 第五十七条第一項 → 地方税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-55-3#art-57/par-1
- suppl-3251-226/art-8-2-2/par-1: 法人税法第八十九条 → 法人税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/corporation-tax-act/art-89 · https://japanlaw.org/l/340AC0000000034/art-89
- suppl-3251-226/art-8-2-2/par-1: 同法第百四十五条の十三 → 法人税法 第百四十五条の十三 (Article 145-13), art-145-13 — https://japanlaw.org/ja/corporation-tax-act/art-145-13 · https://japanlaw.org/l/340AC0000000034/art-145-13
- suppl-3251-226/art-8-2-2/par-2: 前項 → 地方税法 附則第八条の二の二第一項 (Supplementary Provisions, Article 8-2-2, paragraph (1)), suppl-3251-226/art-8-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-1
- suppl-3251-226/art-8-2-2/par-2: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-1
- suppl-3251-226/art-8-2-2/par-2: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- suppl-3251-226/art-8-2-2/par-2: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- suppl-3251-226/art-8-2-2/par-2: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- suppl-3251-226/art-8-2-2/par-2: 同法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- suppl-3251-226/art-8-2-2/par-2: 同法第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- suppl-3251-226/art-8-2-2/par-2: 同法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- suppl-3251-226/art-8-2-2/par-2: 同法第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- suppl-3251-226/art-8-2-2/par-3: 第一項 → 地方税法 附則第八条の二の二第一項 (Supplementary Provisions, Article 8-2-2, paragraph (1)), suppl-3251-226/art-8-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-1
- suppl-3251-226/art-8-2-2/par-4: 法人税法第百二十一条第一項 → 法人税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-1
- suppl-3251-226/art-8-2-2/par-4: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- suppl-3251-226/art-8-2-2/par-4: この項 → 地方税法 附則第八条の二の二第四項 (Supplementary Provisions, Article 8-2-2, paragraph (4)), suppl-3251-226/art-8-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-4
- suppl-3251-226/art-8-2-2/par-4: 第三百二十一条の十三第一項 → 地方税法 第三百二十一条の十三第一項 (Article 321-13, paragraph (1)), art-321-13/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-12#art-321-13/par-1
- suppl-3251-226/art-8-2-2/par-4: 法人税法第八十九条 → 法人税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/corporation-tax-act/art-89 · https://japanlaw.org/l/340AC0000000034/art-89
- suppl-3251-226/art-8-2-2/par-4: 同法第百四十五条の十三 → 法人税法 第百四十五条の十三 (Article 145-13), art-145-13 — https://japanlaw.org/ja/corporation-tax-act/art-145-13 · https://japanlaw.org/l/340AC0000000034/art-145-13
- suppl-3251-226/art-8-2-2/par-5: 前項 → 地方税法 附則第八条の二の二第四項 (Supplementary Provisions, Article 8-2-2, paragraph (4)), suppl-3251-226/art-8-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-4
- suppl-3251-226/art-8-2-2/par-5: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- suppl-3251-226/art-8-2-2/par-5: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- suppl-3251-226/art-8-2-2/par-5: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- suppl-3251-226/art-8-2-2/par-5: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- suppl-3251-226/art-8-2-2/par-5: 同法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- suppl-3251-226/art-8-2-2/par-5: 同法第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- suppl-3251-226/art-8-2-2/par-5: 同法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- suppl-3251-226/art-8-2-2/par-5: 同法第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- suppl-3251-226/art-8-2-2/par-6: 第四項 → 地方税法 附則第八条の二の二第四項 (Supplementary Provisions, Article 8-2-2, paragraph (4)), suppl-3251-226/art-8-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-4
- suppl-3251-226/art-8-2-2/par-7: 第七百三十四条第二項 → 地方税法 第七百三十四条第二項 (Article 734, paragraph (2)), art-734/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-5/from-art-734#art-734/par-2
- suppl-3251-226/art-8-2-2/par-7: 同条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-5/from-art-734#art-734/par-3
- suppl-3251-226/art-8-2-2/par-7: 附則第八条の二の二第四項から第六項まで → 地方税法 附則第八条の二の二第四項 (Supplementary Provisions, Article 8-2-2, paragraph (4)), suppl-3251-226/art-8-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-4
- suppl-3251-226/art-8-2-2/par-7: 附則第八条の二の二第四項から第六項まで → 地方税法 附則第八条の二の二第五項 (Supplementary Provisions, Article 8-2-2, paragraph (5)), suppl-3251-226/art-8-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-5
- suppl-3251-226/art-8-2-2/par-7: 附則第八条の二の二第四項から第六項まで → 地方税法 附則第八条の二の二第六項 (Supplementary Provisions, Article 8-2-2, paragraph (6)), suppl-3251-226/art-8-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-6
- suppl-3251-226/art-8-2-2/par-8: 前各項 → 地方税法 附則第八条の二の二第一項 (Supplementary Provisions, Article 8-2-2, paragraph (1)), suppl-3251-226/art-8-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-1
- suppl-3251-226/art-8-2-2/par-8: 前各項 → 地方税法 附則第八条の二の二第二項 (Supplementary Provisions, Article 8-2-2, paragraph (2)), suppl-3251-226/art-8-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-2
- suppl-3251-226/art-8-2-2/par-8: 前各項 → 地方税法 附則第八条の二の二第三項 (Supplementary Provisions, Article 8-2-2, paragraph (3)), suppl-3251-226/art-8-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-3
- suppl-3251-226/art-8-2-2/par-8: 前各項 → 地方税法 附則第八条の二の二第四項 (Supplementary Provisions, Article 8-2-2, paragraph (4)), suppl-3251-226/art-8-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-4
- suppl-3251-226/art-8-2-2/par-8: 前各項 → 地方税法 附則第八条の二の二第五項 (Supplementary Provisions, Article 8-2-2, paragraph (5)), suppl-3251-226/art-8-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-5
- suppl-3251-226/art-8-2-2/par-8: 前各項 → 地方税法 附則第八条の二の二第六項 (Supplementary Provisions, Article 8-2-2, paragraph (6)), suppl-3251-226/art-8-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-6
- suppl-3251-226/art-8-2-2/par-8: 前各項 → 地方税法 附則第八条の二の二第七項 (Supplementary Provisions, Article 8-2-2, paragraph (7)), suppl-3251-226/art-8-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-2-2/par-7
- suppl-3251-226/art-8-3/par-1: 第七十一条の十第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-7#art-71-10/par-2
- suppl-3251-226/art-8-3/par-1: 租税特別措置法第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- suppl-3251-226/art-8-3/par-1: 第二十四条第八項 → 地方税法 第二十四条第八項 (Article 24, paragraph (8)), art-24/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-8
- suppl-3251-226/art-8-3/par-1: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17#art-17
- suppl-3251-226/art-8-3/par-1: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17#art-17-2
- suppl-3251-226/art-8-3/par-1: 第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17-3#art-17-4
- suppl-3251-226/art-8-3/par-1: 同条第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- suppl-3251-226/art-8-3/par-1: 附則第八条の三 → 地方税法 附則第八条の三 (Supplementary Provisions, Article 8-3), suppl-3251-226/art-8-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3
- suppl-3251-226/art-8-3-2/par-1: 租税特別措置法第四条の五第八項 → 租税特別措置法 第四条の五第八項 (Article 4-5, paragraph (8)), art-4-5/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-8
- suppl-3251-226/art-8-3-2/par-1: 同条第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
- suppl-3251-226/art-8-3-3/par-1: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1
- suppl-3251-226/art-8-3-3/par-1: 第二項 → 地方税法 第七十二条の二第二項 (Article 72-2, paragraph (2)), art-72-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-2
- suppl-3251-226/art-8-3-3/par-1: 同条第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- suppl-3251-226/art-8-3-3/par-1: 次項第一号 → 地方税法 第七十二条の二第二項第一号 (Article 72-2, paragraph (2), item (i)), art-72-2/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-2/item-1
- suppl-3251-226/art-8-3-4/par-1: 産業競争力強化法（平成二十五年法律第九十八号）第二十四条の二第一項 → e-Gov law 425AC0000000098, 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — not held in this collection
- suppl-3251-226/art-8-3-4/par-1: この項 → 地方税法 附則第八条の三の四第一項 (Supplementary Provisions, Article 8-3-4, paragraph (1)), suppl-3251-226/art-8-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-4/par-1
- suppl-3251-226/art-8-3-4/par-1: 同法第二十四条の三第一項 → e-Gov law 425AC0000000098, 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — not held in this collection
- suppl-3251-226/art-8-3-4/par-1: 同法第二条第十八項 → e-Gov law 425AC0000000098, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- suppl-3251-226/art-8-3-4/par-1: 同条第十八項第三号 → e-Gov law 425AC0000000098, 第二条第十八項第三号 (Article 2, paragraph (18), item (iii)), art-2/par-18/item-3 — not held in this collection
- suppl-3251-226/art-8-3-4/par-1: 第四号 → e-Gov law 425AC0000000098, 第二条第十八項第四号 (Article 2, paragraph (18), item (iv)), art-2/par-18/item-4 — not held in this collection
- suppl-3251-226/art-8-3-4/par-1: 第六号 → e-Gov law 425AC0000000098, 第二条第十八項第六号 (Article 2, paragraph (18), item (vi)), art-2/par-18/item-6 — not held in this collection
- suppl-3251-226/art-8-3-4/par-1: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6
- suppl-3251-226/art-8-3-4/par-1: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1
- suppl-3251-226/art-8-3-4/par-1: 同法第二十四条の三第二項 → e-Gov law 425AC0000000098, 第二十四条の三第二項 (Article 24-3, paragraph (2)), art-24-3/par-2 — not held in this collection
- suppl-3251-226/art-8-3-4/par-1: 第三項 → e-Gov law 425AC0000000098, 第二十四条の三第三項 (Article 24-3, paragraph (3)), art-24-3/par-3 — not held in this collection
- suppl-3251-226/art-8-3-4/par-1: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- suppl-3251-226/art-8-3-4/par-2: 前項 → 地方税法 附則第八条の三の四第一項 (Supplementary Provisions, Article 8-3-4, paragraph (1)), suppl-3251-226/art-8-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-8-3-4/par-1
- suppl-3251-226/art-8-4/par-1: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
- suppl-3251-226/art-8-4/par-1: 第七十二条の五第一項第五号 → 地方税法 第七十二条の五第一項第五号 (Article 72-5, paragraph (1), item (v)), art-72-5/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-5
- suppl-3251-226/art-8-4/par-1: 第七十二条の二十三第二項 → 地方税法 第七十二条の二十三第二項 (Article 72-23, paragraph (2)), art-72-23/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-23#art-72-23/par-2
- suppl-3251-226/art-9/par-1: 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項 → e-Gov law 361AC0000000088, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- suppl-3251-226/art-9/par-1: 第七十二条の二十一第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- suppl-3251-226/art-9/par-1: 法人税法第二条第十六号 → 法人税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-16
- suppl-3251-226/art-9/par-1: 第一号 → 地方税法 第七十二条の二十一第一項第一号 (Article 72-21, paragraph (1), item (i)), art-72-21/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-1
- suppl-3251-226/art-9/par-1: 第二号 → 地方税法 第七十二条の二十一第一項第二号 (Article 72-21, paragraph (1), item (ii)), art-72-21/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-2
- suppl-3251-226/art-9/par-1: 第三号 → 地方税法 第七十二条の二十一第一項第三号 (Article 72-21, paragraph (1), item (iii)), art-72-21/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-3
- suppl-3251-226/art-9/par-1: 同条第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- suppl-3251-226/art-9/par-2: 預金保険法第二条第十三項 → e-Gov law 346AC0000000034, 第二条第十三項 (Article 2, paragraph (13)), art-2/par-13 — not held in this collection
- suppl-3251-226/art-9/par-2: 第七十二条の二十一第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- suppl-3251-226/art-9/par-2: 法人税法第二条第十六号 → 法人税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-16
- suppl-3251-226/art-9/par-2: 第一号 → 地方税法 第七十二条の二十一第一項第一号 (Article 72-21, paragraph (1), item (i)), art-72-21/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-1
- suppl-3251-226/art-9/par-2: 第二号 → 地方税法 第七十二条の二十一第一項第二号 (Article 72-21, paragraph (1), item (ii)), art-72-21/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-2
- suppl-3251-226/art-9/par-2: 第三号 → 地方税法 第七十二条の二十一第一項第三号 (Article 72-21, paragraph (1), item (iii)), art-72-21/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-3
- suppl-3251-226/art-9/par-2: 銀行法（昭和五十六年法律第五十九号）第五条第一項 → 銀行法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/banking-act/art-5/par-1 · https://japanlaw.org/l/356AC0000000059/art-5/par-1
- suppl-3251-226/art-9/par-2: 同条第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- suppl-3251-226/art-9/par-3: 第七十二条の二十一第六項 → 地方税法 第七十二条の二十一第六項 (Article 72-21, paragraph (6)), art-72-21/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-6
- suppl-3251-226/art-9/par-3: 第七十二条の二十二第一項 → 地方税法 第七十二条の二十二第一項 (Article 72-22, paragraph (1)), art-72-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-22/par-1
- suppl-3251-226/art-9/par-3: 第二項 → 地方税法 第七十二条の二十二第二項 (Article 72-22, paragraph (2)), art-72-22/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-22/par-2
- suppl-3251-226/art-9/par-3: この項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3251-226/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-3
- suppl-3251-226/art-9/par-3: 第六項 → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-3251-226/art-9/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-6
- suppl-3251-226/art-9/par-3: 第七十二条の二十一第七項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-7
- suppl-3251-226/art-9/par-4: 中部国際空港の設置及び管理に関する法律第四条第二項 → e-Gov law 410AC0000000036, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3251-226/art-9/par-4: 第七十二条の二十一第七項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-7
- suppl-3251-226/art-9/par-4: 前項 → 地方税法 第七十二条の二十一第六項 (Article 72-21, paragraph (6)), art-72-21/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-6
- suppl-3251-226/art-9/par-4: 次条第一項 → 地方税法 第七十二条の二十二第一項 (Article 72-22, paragraph (1)), art-72-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-22/par-1
- suppl-3251-226/art-9/par-4: 第二項 → 地方税法 第七十二条の二十二第二項 (Article 72-22, paragraph (2)), art-72-22/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-22/par-2
- suppl-3251-226/art-9/par-4: 附則第九条第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-3251-226/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-4
- suppl-3251-226/art-9/par-5: 第七十二条の二十一第七項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-7
- suppl-3251-226/art-9/par-5: 前項 → 地方税法 第七十二条の二十一第六項 (Article 72-21, paragraph (6)), art-72-21/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-6
- suppl-3251-226/art-9/par-5: 次条第一項 → 地方税法 第七十二条の二十二第一項 (Article 72-22, paragraph (1)), art-72-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-22/par-1
- suppl-3251-226/art-9/par-5: 第二項 → 地方税法 第七十二条の二十二第二項 (Article 72-22, paragraph (2)), art-72-22/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-22/par-2
- suppl-3251-226/art-9/par-5: 附則第九条第五項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-3251-226/art-9/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-5
- suppl-3251-226/art-9/par-6: 東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項 → e-Gov law 361AC0000000045, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-9/par-6: 第一号 → 地方税法 附則第九条第六項第一号 (Supplementary Provisions, Article 9, paragraph (6), item (i)), suppl-3251-226/art-9/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-6/item-1
- suppl-3251-226/art-9/par-6: 第二号 → 地方税法 附則第九条第六項第二号 (Supplementary Provisions, Article 9, paragraph (6), item (ii)), suppl-3251-226/art-9/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-6/item-2
- suppl-3251-226/art-9/par-6: 第七十二条の二十一第七項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-7
- suppl-3251-226/art-9/par-6: 前項 → 地方税法 第七十二条の二十一第六項 (Article 72-21, paragraph (6)), art-72-21/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-6
- suppl-3251-226/art-9/par-6: 次条第一項 → 地方税法 第七十二条の二十二第一項 (Article 72-22, paragraph (1)), art-72-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-22/par-1
- suppl-3251-226/art-9/par-6: 第二項 → 地方税法 第七十二条の二十二第二項 (Article 72-22, paragraph (2)), art-72-22/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-22/par-2
- suppl-3251-226/art-9/par-6: 附則第九条第六項 → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-3251-226/art-9/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-6
- suppl-3251-226/art-9/par-6/item-1: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- suppl-3251-226/art-9/par-7: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- suppl-3251-226/art-9/par-7: 第七十二条の二十四の二第一項 → 地方税法 第七十二条の二十四の二第一項 (Article 72-24-2, paragraph (1)), art-72-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-1
- suppl-3251-226/art-9/par-7/item-1: 電気事業法第十七条第一項 → e-Gov law 339AC0000000170, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- suppl-3251-226/art-9/par-7/item-1: 第二十七条の十二の十第一項 → e-Gov law 339AC0000000170, 第二十七条の十二の十第一項 (Article 27-12-10, paragraph (1)), art-27-12-10/par-1 — not held in this collection
- suppl-3251-226/art-9/par-7/item-1-2: 第七十二条の二第一項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- suppl-3251-226/art-9/par-7/item-1-2: 電気事業法第二条第一項第五号 → e-Gov law 339AC0000000170, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- suppl-3251-226/art-9/par-7/item-1-2: 同項第八号 → e-Gov law 339AC0000000170, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- suppl-3251-226/art-9/par-7/item-1-2: 次号から第三号まで → 地方税法 附則第九条第七項第一号の三 (Supplementary Provisions, Article 9, paragraph (7), item (i-3)), suppl-3251-226/art-9/par-7/item-1-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7/item-1-3
- suppl-3251-226/art-9/par-7/item-1-2: 次号から第三号まで → 地方税法 附則第九条第七項第二号 (Supplementary Provisions, Article 9, paragraph (7), item (ii)), suppl-3251-226/art-9/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7/item-2
- suppl-3251-226/art-9/par-7/item-1-2: 次号から第三号まで → 地方税法 附則第九条第七項第三号 (Supplementary Provisions, Article 9, paragraph (7), item (iii)), suppl-3251-226/art-9/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7/item-3
- suppl-3251-226/art-9/par-7/item-1-2: 同項第十一号の二 → e-Gov law 339AC0000000170, 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — not held in this collection
- suppl-3251-226/art-9/par-7/item-1-2: 同項第十二号 → e-Gov law 339AC0000000170, 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — not held in this collection
- suppl-3251-226/art-9/par-7/item-1-2: この号 → 地方税法 附則第九条第七項第一号の二 (Supplementary Provisions, Article 9, paragraph (7), item (i-2)), suppl-3251-226/art-9/par-7/item-1-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7/item-1-2
- suppl-3251-226/art-9/par-7/item-1-2: 同法第十七条第一項 → e-Gov law 339AC0000000170, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- suppl-3251-226/art-9/par-7/item-1-3: 電気事業法第十七条第一項 → e-Gov law 339AC0000000170, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- suppl-3251-226/art-9/par-7/item-2: 電気事業法第二条第一項第十八号 → e-Gov law 339AC0000000170, 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — not held in this collection
- suppl-3251-226/art-9/par-7/item-2: この号 → 地方税法 附則第九条第七項第二号 (Supplementary Provisions, Article 9, paragraph (7), item (ii)), suppl-3251-226/art-9/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7/item-2
- suppl-3251-226/art-9/par-7/item-2: 次号 → 地方税法 附則第九条第七項第三号 (Supplementary Provisions, Article 9, paragraph (7), item (iii)), suppl-3251-226/art-9/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-7/item-3
- suppl-3251-226/art-9/par-7/item-2: 同法第二十七条の十二の十第一項 → e-Gov law 339AC0000000170, 第二十七条の十二の十第一項 (Article 27-12-10, paragraph (1)), art-27-12-10/par-1 — not held in this collection
- suppl-3251-226/art-9/par-7/item-3: 電気事業法第二十七条の十二の十第一項 → e-Gov law 339AC0000000170, 第二十七条の十二の十第一項 (Article 27-12-10, paragraph (1)), art-27-12-10/par-1 — not held in this collection
- suppl-3251-226/art-9/par-8: 保険業法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-9/par-8: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- suppl-3251-226/art-9/par-8: 独立行政法人福祉医療機構法（平成十四年法律第百六十六号）第十二条第四項 → e-Gov law 414AC0000000166, 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — not held in this collection
- suppl-3251-226/art-9/par-8: 第七十二条の二十四の二第二項第一号 → 地方税法 第七十二条の二十四の二第二項第一号 (Article 72-24-2, paragraph (2), item (i)), art-72-24-2/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-2/item-1
- suppl-3251-226/art-9/par-9: 第七十二条の二第一項第二号 → 地方税法 第七十二条の二第一項第二号 (Article 72-2, paragraph (1), item (ii)), art-72-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-2
- suppl-3251-226/art-9/par-9: 同項第四号 → 地方税法 第七十二条の二第一項第四号 (Article 72-2, paragraph (1), item (iv)), art-72-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-4
- suppl-3251-226/art-9/par-9: この項 → 地方税法 附則第九条第九項 (Supplementary Provisions, Article 9, paragraph (9)), suppl-3251-226/art-9/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-9
- suppl-3251-226/art-9/par-9: ガス事業法第二条第四項 → e-Gov law 329AC0000000051, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-9/par-9: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- suppl-3251-226/art-9/par-9: 第七十二条の二十四の二第一項 → 地方税法 第七十二条の二十四の二第一項 (Article 72-24-2, paragraph (1)), art-72-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-1
- suppl-3251-226/art-9/par-10: 第七十二条の二十一第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- suppl-3251-226/art-9/par-10: 法人税法第二条第十六号 → 法人税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-16
- suppl-3251-226/art-9/par-10: 第一号 → 地方税法 第七十二条の二十一第一項第一号 (Article 72-21, paragraph (1), item (i)), art-72-21/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-1
- suppl-3251-226/art-9/par-10: 第二号 → 地方税法 第七十二条の二十一第一項第二号 (Article 72-21, paragraph (1), item (ii)), art-72-21/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-2
- suppl-3251-226/art-9/par-10: 第三号 → 地方税法 第七十二条の二十一第一項第三号 (Article 72-21, paragraph (1), item (iii)), art-72-21/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-3
- suppl-3251-226/art-9/par-10: 銀行法（昭和五十六年法律第五十九号）第五条第一項 → 銀行法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/banking-act/art-5/par-1 · https://japanlaw.org/l/356AC0000000059/art-5/par-1
- suppl-3251-226/art-9/par-10: 同条第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- suppl-3251-226/art-9/par-11: 第七十二条の二十一第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- suppl-3251-226/art-9/par-11: 法人税法第二条第十六号 → 法人税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-16
- suppl-3251-226/art-9/par-11: 第一号 → 地方税法 第七十二条の二十一第一項第一号 (Article 72-21, paragraph (1), item (i)), art-72-21/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-1
- suppl-3251-226/art-9/par-11: 第二号 → 地方税法 第七十二条の二十一第一項第二号 (Article 72-21, paragraph (1), item (ii)), art-72-21/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-2
- suppl-3251-226/art-9/par-11: 第三号 → 地方税法 第七十二条の二十一第一項第三号 (Article 72-21, paragraph (1), item (iii)), art-72-21/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-3
- suppl-3251-226/art-9/par-11: 銀行法（昭和五十六年法律第五十九号）第五条第一項 → 銀行法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/banking-act/art-5/par-1 · https://japanlaw.org/l/356AC0000000059/art-5/par-1
- suppl-3251-226/art-9/par-11: 同条第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- suppl-3251-226/art-9/par-12: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- suppl-3251-226/art-9/par-12: 第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- suppl-3251-226/art-9/par-12: 同項第四号 → 地方税法 第七十二条の二第一項第四号 (Article 72-2, paragraph (1), item (iv)), art-72-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-4
- suppl-3251-226/art-9/par-12: 租税特別措置法第四十二条の十二の五第四項第四号 → 租税特別措置法 第四十二条の十二の五第四項第四号 (Article 42-12-5, paragraph (4), item (iv)), art-42-12-5/par-4/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-4
- suppl-3251-226/art-9/par-12: 同法第四十二条の十二の五第四項第一号 → 租税特別措置法 第四十二条の十二の五第四項第一号 (Article 42-12-5, paragraph (4), item (i)), art-42-12-5/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-1
- suppl-3251-226/art-9/par-12: この項 → 地方税法 附則第九条第十二項 (Supplementary Provisions, Article 9, paragraph (12)), suppl-3251-226/art-9/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-12
- suppl-3251-226/art-9/par-12: 同法第四十二条の十二の五第四項第五号 → 租税特別措置法 第四十二条の十二の五第四項第五号 (Article 42-12-5, paragraph (4), item (v)), art-42-12-5/par-4/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-5
- suppl-3251-226/art-9/par-12: 同項第六号 → 租税特別措置法 第四十二条の十二の五第四項第六号 (Article 42-12-5, paragraph (4), item (vi)), art-42-12-5/par-4/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-6
- suppl-3251-226/art-9/par-12: 同項第三号 → 租税特別措置法 第四十二条の十二の五第四項第三号 (Article 42-12-5, paragraph (4), item (iii)), art-42-12-5/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-3
- suppl-3251-226/art-9/par-12: 受託中小企業振興法（昭和四十五年法律第百四十五号）第二条第五項 → e-Gov law 345AC0000000145, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-9/par-12: 租税特別措置法第四十二条の十二の五第四項第七号 → 租税特別措置法 第四十二条の十二の五第四項第七号 (Article 42-12-5, paragraph (4), item (vii)), art-42-12-5/par-4/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-7
- suppl-3251-226/art-9/par-12: 第七十二条の十五第一項 → 地方税法 第七十二条の十五第一項 (Article 72-15, paragraph (1)), art-72-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-15#art-72-15/par-1
- suppl-3251-226/art-9/par-12: 第七十二条の二十第二項 → 地方税法 第七十二条の二十第二項 (Article 72-20, paragraph (2)), art-72-20/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-15#art-72-20/par-2
- suppl-3251-226/art-9/par-13: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- suppl-3251-226/art-9/par-13: 第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- suppl-3251-226/art-9/par-13: 同項第四号 → 地方税法 第七十二条の二第一項第四号 (Article 72-2, paragraph (1), item (iv)), art-72-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-4
- suppl-3251-226/art-9/par-13: 租税特別措置法第四十二条の十二の五第二項 → 租税特別措置法 第四十二条の十二の五第二項 (Article 42-12-5, paragraph (2)), art-42-12-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2
- suppl-3251-226/art-9/par-13: 前項 → 地方税法 附則第九条第十二項 (Supplementary Provisions, Article 9, paragraph (12)), suppl-3251-226/art-9/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-12
- suppl-3251-226/art-9/par-13: 同法第四十二条の十二の五第四項第一号 → 租税特別措置法 第四十二条の十二の五第四項第一号 (Article 42-12-5, paragraph (4), item (i)), art-42-12-5/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-1
- suppl-3251-226/art-9/par-13: この項 → 地方税法 附則第九条第十三項 (Supplementary Provisions, Article 9, paragraph (13)), suppl-3251-226/art-9/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-13
- suppl-3251-226/art-9/par-13: 同法第四十二条の十二の五第四項第八号 → 租税特別措置法 第四十二条の十二の五第四項第八号 (Article 42-12-5, paragraph (4), item (viii)), art-42-12-5/par-4/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-8
- suppl-3251-226/art-9/par-13: 同項第九号 → 租税特別措置法 第四十二条の十二の五第四項第九号 (Article 42-12-5, paragraph (4), item (ix)), art-42-12-5/par-4/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-9
- suppl-3251-226/art-9/par-13: 同項第七号 → 租税特別措置法 第四十二条の十二の五第四項第七号 (Article 42-12-5, paragraph (4), item (vii)), art-42-12-5/par-4/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-7
- suppl-3251-226/art-9/par-13: 第七十二条の十五第一項 → 地方税法 第七十二条の十五第一項 (Article 72-15, paragraph (1)), art-72-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-15#art-72-15/par-1
- suppl-3251-226/art-9/par-13: 第七十二条の二十第二項 → 地方税法 第七十二条の二十第二項 (Article 72-20, paragraph (2)), art-72-20/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-15#art-72-20/par-2
- suppl-3251-226/art-9/par-14: この項 → 地方税法 附則第九条第十四項 (Supplementary Provisions, Article 9, paragraph (14)), suppl-3251-226/art-9/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-14
- suppl-3251-226/art-9/par-14: 第二十六条第一項 → 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/worker-dispatch-act/art-26/par-1 · https://japanlaw.org/l/360AC0000000088/art-26/par-1
- suppl-3251-226/art-9/par-14: 船員職業安定法第六十六条第一項 → e-Gov law 323AC0000000130, 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — not held in this collection
- suppl-3251-226/art-9/par-14: 労働者派遣法第二条第一号 → 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/worker-dispatch-act/art-2/par-1/item-1 · https://japanlaw.org/l/360AC0000000088/art-2/par-1/item-1
- suppl-3251-226/art-9/par-14: 船員職業安定法第六条第十三項 → e-Gov law 323AC0000000130, 第六条第十三項 (Article 6, paragraph (13)), art-6/par-13 — not held in this collection
- suppl-3251-226/art-9/par-14: 前二項 → 地方税法 附則第九条第十二項 (Supplementary Provisions, Article 9, paragraph (12)), suppl-3251-226/art-9/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-12
- suppl-3251-226/art-9/par-14: 前二項 → 地方税法 附則第九条第十三項 (Supplementary Provisions, Article 9, paragraph (13)), suppl-3251-226/art-9/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-13
- suppl-3251-226/art-9/par-14: 第七十二条の十五第一項 → 地方税法 第七十二条の十五第一項 (Article 72-15, paragraph (1)), art-72-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-15#art-72-15/par-1
- suppl-3251-226/art-9/par-14: 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律第二条第二号 → 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/worker-dispatch-act/art-2/par-1/item-2 · https://japanlaw.org/l/360AC0000000088/art-2/par-1/item-2
- suppl-3251-226/art-9/par-14: 船員職業安定法第六条第十四項 → e-Gov law 323AC0000000130, 第六条第十四項 (Article 6, paragraph (14)), art-6/par-14 — not held in this collection
- suppl-3251-226/art-9/par-15: 第七十二条の二第一項第二号 → 地方税法 第七十二条の二第一項第二号 (Article 72-2, paragraph (1), item (ii)), art-72-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-2
- suppl-3251-226/art-9/par-15: この項 → 地方税法 附則第九条第十五項 (Supplementary Provisions, Article 9, paragraph (15)), suppl-3251-226/art-9/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-15
- suppl-3251-226/art-9/par-15: 第十二項 → 地方税法 附則第九条第十二項 (Supplementary Provisions, Article 9, paragraph (12)), suppl-3251-226/art-9/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-12
- suppl-3251-226/art-9/par-15: 第十三項 → 地方税法 附則第九条第十三項 (Supplementary Provisions, Article 9, paragraph (13)), suppl-3251-226/art-9/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-13
- suppl-3251-226/art-9/par-16: 第十二項 → 地方税法 附則第九条第十二項 (Supplementary Provisions, Article 9, paragraph (12)), suppl-3251-226/art-9/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-12
- suppl-3251-226/art-9/par-16: 前二項 → 地方税法 附則第九条第十四項 (Supplementary Provisions, Article 9, paragraph (14)), suppl-3251-226/art-9/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-14
- suppl-3251-226/art-9/par-16: 前二項 → 地方税法 附則第九条第十五項 (Supplementary Provisions, Article 9, paragraph (15)), suppl-3251-226/art-9/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-15
- suppl-3251-226/art-9/par-16: この項 → 地方税法 附則第九条第十六項 (Supplementary Provisions, Article 9, paragraph (16)), suppl-3251-226/art-9/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-16
- suppl-3251-226/art-9/par-16: 第十三項 → 地方税法 附則第九条第十三項 (Supplementary Provisions, Article 9, paragraph (13)), suppl-3251-226/art-9/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-13
- suppl-3251-226/art-9/par-16: 第七十二条の二十五第八項 → 地方税法 第七十二条の二十五第八項 (Article 72-25, paragraph (8)), art-72-25/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-25#art-72-25/par-8
- suppl-3251-226/art-9/par-16: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- suppl-3251-226/art-9/par-16: 第七十二条の二十八第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- suppl-3251-226/art-9/par-16: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- suppl-3251-226/art-9/par-17: 第七十二条の二十一第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- suppl-3251-226/art-9/par-17: 同条第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- suppl-3251-226/art-9/par-18: 原子力損害賠償・廃炉等支援機構法（平成二十三年法律第九十四号）第五十五条の三第一項 → e-Gov law 423AC0000000094, 第五十五条の三第一項 (Article 55-3, paragraph (1)), art-55-3/par-1 — not held in this collection
- suppl-3251-226/art-9/par-18: 電気事業法第二条第一項第三号 → e-Gov law 339AC0000000170, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-3251-226/art-9/par-18: 同項第九号 → e-Gov law 339AC0000000170, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- suppl-3251-226/art-9/par-18: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- suppl-3251-226/art-9/par-18: 第七十二条の二十四の二第一項 → 地方税法 第七十二条の二十四の二第一項 (Article 72-24-2, paragraph (1)), art-72-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-1
- suppl-3251-226/art-9/par-19: 電気事業法第九十七条第一項 → e-Gov law 339AC0000000170, 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — not held in this collection
- suppl-3251-226/art-9/par-19: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- suppl-3251-226/art-9/par-19: 第七十二条の二十四の二第一項 → 地方税法 第七十二条の二十四の二第一項 (Article 72-24-2, paragraph (1)), art-72-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-1
- suppl-3251-226/art-9/par-20: 電気事業法等の一部を改正する法律（平成二十六年法律第七十二号）第一条 → e-Gov law 426AC0000000072, 第一条 (Article 1), art-1 — not held in this collection
- suppl-3251-226/art-9/par-20: この項 → 地方税法 附則第九条第二十項 (Supplementary Provisions, Article 9, paragraph (20)), suppl-3251-226/art-9/par-20 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-20
- suppl-3251-226/art-9/par-20: 会社法第七百五十七条 → 会社法 第七百五十七条 (Article 757), art-757 — https://japanlaw.org/ja/companies-act/art-757 · https://japanlaw.org/l/417AC0000000086/art-757
- suppl-3251-226/art-9/par-20: 同法第七百五十八条第一号 → 会社法 第七百五十八条第一項第一号 (Article 758, paragraph (1), item (i)), art-758/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-758/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-1
- suppl-3251-226/art-9/par-20: 電気事業法第二条第一項第二号 → e-Gov law 339AC0000000170, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- suppl-3251-226/art-9/par-20: 同項第八号 → e-Gov law 339AC0000000170, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- suppl-3251-226/art-9/par-20: 同項第十号 → e-Gov law 339AC0000000170, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- suppl-3251-226/art-9/par-20: 同項第十四号 → e-Gov law 339AC0000000170, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection
- suppl-3251-226/art-9/par-20: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- suppl-3251-226/art-9/par-20: 第七十二条の二十四の二第一項 → 地方税法 第七十二条の二十四の二第一項 (Article 72-24-2, paragraph (1)), art-72-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-1
- suppl-3251-226/art-9/par-21: 電気事業法第二条第一項第九号 → e-Gov law 339AC0000000170, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- suppl-3251-226/art-9/par-21: この項 → 地方税法 附則第九条第二十一項 (Supplementary Provisions, Article 9, paragraph (21)), suppl-3251-226/art-9/par-21 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-21
- suppl-3251-226/art-9/par-21: 原子力損害の賠償に関する法律（昭和三十六年法律第百四十七号）第二条第二項 → e-Gov law 336AC0000000147, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-9/par-21: 電気事業法第百六条第一項 → e-Gov law 339AC0000000170, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-9/par-21: 同法第二条第一項第十五号 → e-Gov law 339AC0000000170, 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — not held in this collection
- suppl-3251-226/art-9/par-21: 同項第十一号の三 → e-Gov law 339AC0000000170, 第二条第一項第十一号の三 (Article 2, paragraph (1), item (xi-3)), art-2/par-1/item-11-3 — not held in this collection
- suppl-3251-226/art-9/par-21: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- suppl-3251-226/art-9/par-21: 第七十二条の二十四の二第一項 → 地方税法 第七十二条の二十四の二第一項 (Article 72-24-2, paragraph (1)), art-72-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-1
- suppl-3251-226/art-9/par-22: ガス事業法第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-9/par-22: この項 → 地方税法 附則第九条第二十二項 (Supplementary Provisions, Article 9, paragraph (22)), suppl-3251-226/art-9/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-22
- suppl-3251-226/art-9/par-22: 同法第五十四条の二 → e-Gov law 329AC0000000051, 第五十四条の二 (Article 54-2), art-54-2 — not held in this collection
- suppl-3251-226/art-9/par-22: 同法第二条第六項 → e-Gov law 329AC0000000051, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- suppl-3251-226/art-9/par-22: 会社法第七百五十七条 → 会社法 第七百五十七条 (Article 757), art-757 — https://japanlaw.org/ja/companies-act/art-757 · https://japanlaw.org/l/417AC0000000086/art-757
- suppl-3251-226/art-9/par-22: 同法第七百五十八条第一号 → 会社法 第七百五十八条第一項第一号 (Article 758, paragraph (1), item (i)), art-758/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-758/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-1
- suppl-3251-226/art-9/par-22: ガス事業法第二条第二項 → e-Gov law 329AC0000000051, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-9/par-22: 同条第九項 → e-Gov law 329AC0000000051, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- suppl-3251-226/art-9/par-22: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- suppl-3251-226/art-9/par-22: 第七十二条の二十四の二第一項 → 地方税法 第七十二条の二十四の二第一項 (Article 72-24-2, paragraph (1)), art-72-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-1
- suppl-3251-226/art-9/par-23: 第七十二条の二十一第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- suppl-3251-226/art-9/par-23: 第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- suppl-3251-226/art-9/par-23: 地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第三十六条の六 → e-Gov law 410AC0000000117, 第三十六条の六 (Article 36-6), art-36-6 — not held in this collection
- suppl-3251-226/art-9/par-24: 電気事業法第二十八条の四十第一項第五号 → e-Gov law 339AC0000000170, 第二十八条の四十第一項第五号 (Article 28-40, paragraph (1), item (v)), art-28-40/par-1/item-5 — not held in this collection
- suppl-3251-226/art-9/par-24: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- suppl-3251-226/art-9/par-24: 第七十二条の二十四の二第一項 → 地方税法 第七十二条の二十四の二第一項 (Article 72-24-2, paragraph (1)), art-72-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-1
- suppl-3251-226/art-9/par-25: 情報処理の促進に関する法律（昭和四十五年法律第九十号）第六十三条第二項第七号 → e-Gov law 345AC0000000090, 第六十三条第二項第七号 (Article 63, paragraph (2), item (vii)), art-63/par-2/item-7 — not held in this collection
- suppl-3251-226/art-9/par-25: 第七十二条の二十一第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- suppl-3251-226/art-9/par-25: 第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- suppl-3251-226/art-9/par-25: 情報処理の促進に関する法律（昭和四十五年法律第九十号）第四十七条第一項第十三号 → e-Gov law 345AC0000000090, 第四十七条第一項第十三号 (Article 47, paragraph (1), item (xiii)), art-47/par-1/item-13 — not held in this collection
- suppl-3251-226/art-9/par-26: 電気事業法第二条第一項第九号 → e-Gov law 339AC0000000170, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- suppl-3251-226/art-9/par-26: この項 → 地方税法 附則第九条第二十六項 (Supplementary Provisions, Article 9, paragraph (26)), suppl-3251-226/art-9/par-26 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9/par-26
- suppl-3251-226/art-9/par-26: 同条第一項第十一号 → e-Gov law 339AC0000000170, 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — not held in this collection
- suppl-3251-226/art-9/par-26: 同法第二十八条の四十八第一項 → e-Gov law 339AC0000000170, 第二十八条の四十八第一項 (Article 28-48, paragraph (1)), art-28-48/par-1 — not held in this collection
- suppl-3251-226/art-9/par-26: 同条第二項第一号 → e-Gov law 339AC0000000170, 第二十八条の四十八第二項第一号 (Article 28-48, paragraph (2), item (i)), art-28-48/par-2/item-1 — not held in this collection
- suppl-3251-226/art-9/par-26: 同法第二条第一項第十八号 → e-Gov law 339AC0000000170, 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — not held in this collection
- suppl-3251-226/art-9/par-26: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- suppl-3251-226/art-9/par-26: 第七十二条の二十四の二第一項 → 地方税法 第七十二条の二十四の二第一項 (Article 72-24-2, paragraph (1)), art-72-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-1
- suppl-3251-226/art-9-2/par-1: 租税特別措置法第六十八条第一項 → 租税特別措置法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/art-68/par-1
- suppl-3251-226/art-9-2/par-1: 第七十二条の二十四の七第一項第二号 → 地方税法 第七十二条の二十四の七第一項第二号 (Article 72-24-7, paragraph (1), item (ii)), art-72-24-7/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-2
- suppl-3251-226/art-9-2/par-1: 第一項 → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- suppl-3251-226/art-9-2/par-1: 第七十二条の四十八第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-48#art-72-48/par-1
- suppl-3251-226/art-9-2/par-1: 第七十二条の二十四の七第一項第三号 → 地方税法 第七十二条の二十四の七第一項第三号 (Article 72-24-7, paragraph (1), item (iii)), art-72-24-7/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-3
- suppl-3251-226/art-9-2-2/par-1: 法人税法第百二十一条第一項 → 法人税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-1
- suppl-3251-226/art-9-2-2/par-1: 同法第百四十六条第一項 → 法人税法 第百四十六条第一項 (Article 146, paragraph (1)), art-146/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-146/par-1 · https://japanlaw.org/l/340AC0000000034/art-146/par-1
- suppl-3251-226/art-9-2-2/par-1: 地域再生法第八条第一項 → e-Gov law 417AC0000000024, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3251-226/art-9-2-2/par-1: この項 → 地方税法 附則第九条の二の二第一項 (Supplementary Provisions, Article 9-2-2, paragraph (1)), suppl-3251-226/art-9-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2/par-1
- suppl-3251-226/art-9-2-2/par-1: 同法第五条第四項第二号 → e-Gov law 417AC0000000024, 第五条第四項第二号 (Article 5, paragraph (4), item (ii)), art-5/par-4/item-2 — not held in this collection
- suppl-3251-226/art-9-2-2/par-1: 次項 → 地方税法 附則第九条の二の二第二項 (Supplementary Provisions, Article 9-2-2, paragraph (2)), suppl-3251-226/art-9-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2/par-2
- suppl-3251-226/art-9-2-2/par-1: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-25#art-72-25
- suppl-3251-226/art-9-2-2/par-1: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- suppl-3251-226/art-9-2-2/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-28#art-72-28
- suppl-3251-226/art-9-2-2/par-1: 第七十二条の四十八第三項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3
- suppl-3251-226/art-9-2-2/par-1: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- suppl-3251-226/art-9-2-2/par-1: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-2
- suppl-3251-226/art-9-2-2/par-2: 前項 → 地方税法 附則第九条の二の二第一項 (Supplementary Provisions, Article 9-2-2, paragraph (1)), suppl-3251-226/art-9-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2/par-1
- suppl-3251-226/art-9-2-2/par-2: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-25#art-72-25
- suppl-3251-226/art-9-2-2/par-2: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- suppl-3251-226/art-9-2-2/par-2: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-28#art-72-28
- suppl-3251-226/art-9-2-2/par-2: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- suppl-3251-226/art-9-2-2/par-3: 第一項 → 地方税法 附則第九条の二の二第一項 (Supplementary Provisions, Article 9-2-2, paragraph (1)), suppl-3251-226/art-9-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2/par-1
- suppl-3251-226/art-9-2-2/par-3: 第七十二条の二十四の十一第五項 → 地方税法 第七十二条の二十四の十一第五項 (Article 72-24-11, paragraph (5)), art-72-24-11/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-5
- suppl-3251-226/art-9-2-2/par-3: 第一項 → 地方税法 第七十二条の二十四の十一第一項 (Article 72-24-11, paragraph (1)), art-72-24-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-1
- suppl-3251-226/art-9-2-2/par-3: 前条第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-1
- suppl-3251-226/art-9-2-2/par-4: 前三項 → 地方税法 附則第九条の二の二第一項 (Supplementary Provisions, Article 9-2-2, paragraph (1)), suppl-3251-226/art-9-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2/par-1
- suppl-3251-226/art-9-2-2/par-4: 前三項 → 地方税法 附則第九条の二の二第二項 (Supplementary Provisions, Article 9-2-2, paragraph (2)), suppl-3251-226/art-9-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2/par-2
- suppl-3251-226/art-9-2-2/par-4: 前三項 → 地方税法 附則第九条の二の二第三項 (Supplementary Provisions, Article 9-2-2, paragraph (3)), suppl-3251-226/art-9-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-2-2/par-3
- suppl-3251-226/art-9-4/par-1: 附則第九条の十 → 地方税法 附則第九条の十 (Supplementary Provisions, Article 9-10), suppl-3251-226/art-9-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10
- suppl-3251-226/art-9-4/par-1: 第七十二条の八十四 → 地方税法 第七十二条の八十四 (Article 72-84), art-72-84 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-84
- suppl-3251-226/art-9-4/par-1: 第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- suppl-3251-226/art-9-4/par-1: 第三項 → 地方税法 第七十二条の八十八第三項 (Article 72-88, paragraph (3)), art-72-88/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-88/par-3
- suppl-3251-226/art-9-4/par-1: 第七十二条の九十 → 地方税法 第七十二条の九十 (Article 72-90), art-72-90 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-90
- suppl-3251-226/art-9-4/par-1: 第七十二条の九十三 → 地方税法 第七十二条の九十三 (Article 72-93), art-72-93 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-93
- suppl-3251-226/art-9-4/par-1: 第七十二条の九十四 → 地方税法 第七十二条の九十四 (Article 72-94), art-72-94 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-94#art-72-94
- suppl-3251-226/art-9-4/par-1: 国税通則法第七十一条第一項第一号 → 国税通則法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-71/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-71/par-1/item-1
- suppl-3251-226/art-9-4/par-1: 同法第五十八条第一項第一号 → 国税通則法 第五十八条第一項第一号 (Article 58, paragraph (1), item (i)), art-58/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1/item-1
- suppl-3251-226/art-9-4/par-1: 附則第九条の十一第二項 → 地方税法 附則第九条の十一第二項 (Supplementary Provisions, Article 9-11, paragraph (2)), suppl-3251-226/art-9-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-11/par-2
- suppl-3251-226/art-9-4/par-2: 附則第九条の九 → 地方税法 附則第九条の九 (Supplementary Provisions, Article 9-9), suppl-3251-226/art-9-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-9
- suppl-3251-226/art-9-4/par-2: この条 → 地方税法 附則第九条の四 (Supplementary Provisions, Article 9-4), suppl-3251-226/art-9-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-4
- suppl-3251-226/art-9-4/par-2: 附則第九条の十六 → 地方税法 附則第九条の十六 (Supplementary Provisions, Article 9-16), suppl-3251-226/art-9-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-16
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十九 → 地方税法 第七十二条の八十九 (Article 72-89), art-72-89 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-89
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十九の三第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-1
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第十項 (Article 72-89-3, paragraph (10)), art-72-89-3/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-10
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第十一項 (Article 72-89-3, paragraph (11)), art-72-89-3/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-11
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第十二項 (Article 72-89-3, paragraph (12)), art-72-89-3/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-12
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第十三項 (Article 72-89-3, paragraph (13)), art-72-89-3/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-13
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第二項 (Article 72-89-3, paragraph (2)), art-72-89-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-2
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第三項 (Article 72-89-3, paragraph (3)), art-72-89-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-3
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第四項 (Article 72-89-3, paragraph (4)), art-72-89-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-4
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第五項 (Article 72-89-3, paragraph (5)), art-72-89-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-5
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第六項 (Article 72-89-3, paragraph (6)), art-72-89-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-6
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第七項 (Article 72-89-3, paragraph (7)), art-72-89-3/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-7
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第八項 (Article 72-89-3, paragraph (8)), art-72-89-3/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-8
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第九項 (Article 72-89-3, paragraph (9)), art-72-89-3/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-9
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-87
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- suppl-3251-226/art-9-5/par-1: 第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十九の二 → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2
- suppl-3251-226/art-9-5/par-1: 第七百六十二条 → 地方税法 第七百六十二条 (Article 762), art-762 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-9/from-art-761#art-762
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十七第一項 → 地方税法 第七十二条の八十七第一項 (Article 72-87, paragraph (1)), art-72-87/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-87/par-1
- suppl-3251-226/art-9-5/par-1: 第七十二条の七十八第二項 → 地方税法 第七十二条の七十八第二項 (Article 72-78, paragraph (2)), art-72-78/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十七第二項 → 地方税法 第七十二条の八十七第二項 (Article 72-87, paragraph (2)), art-72-87/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-87/par-2
- suppl-3251-226/art-9-5/par-1: 第三項 → 地方税法 第七十二条の八十七第三項 (Article 72-87, paragraph (3)), art-72-87/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-87/par-3
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十九の二第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- suppl-3251-226/art-9-5/par-1: 前三条 → 地方税法 第七十二条の八十八 (Article 72-88), art-72-88 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-88
- suppl-3251-226/art-9-5/par-1: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-9/from-art-761#art-762/par-1/item-1
- suppl-3251-226/art-9-5/par-1: 次条 → 地方税法 第七十二条の八十九の三 (Article 72-89-3), art-72-89-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3
- suppl-3251-226/art-9-5/par-1: 第三項 → 地方税法 第七十二条の八十九の二第三項 (Article 72-89-2, paragraph (3)), art-72-89-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-3
- suppl-3251-226/art-9-5/par-1: 前条第二項 → 地方税法 第七十二条の八十九第二項 (Article 72-89, paragraph (2)), art-72-89/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-89/par-2
- suppl-3251-226/art-9-5/par-1: 消費税法第四十六条の三第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-1
- suppl-3251-226/art-9-5/par-1: 第七百六十二条第二号 → 地方税法 第七百六十二条第一項第二号 (Article 762, paragraph (1), item (ii)), art-762/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-9/from-art-761#art-762/par-1/item-2
- suppl-3251-226/art-9-6/par-1: 第七十二条の八十九 → 地方税法 第七十二条の八十九 (Article 72-89), art-72-89 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-89
- suppl-3251-226/art-9-6/par-1: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-87
- suppl-3251-226/art-9-6/par-1: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- suppl-3251-226/art-9-6/par-2: 附則第九条の四 → 地方税法 附則第九条の四 (Supplementary Provisions, Article 9-4), suppl-3251-226/art-9-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-4
- suppl-3251-226/art-9-6/par-2: 前条 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-5
- suppl-3251-226/art-9-6/par-4: 前項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6/par-3
- suppl-3251-226/art-9-7/par-1: 第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- suppl-3251-226/art-9-7/par-1: 第三項 → 地方税法 第七十二条の八十八第三項 (Article 72-88, paragraph (3)), art-72-88/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-82#art-72-88/par-3
- suppl-3251-226/art-9-7/par-1: 次条 → 地方税法 附則第九条の八 (Supplementary Provisions, Article 9-8), suppl-3251-226/art-9-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8
- suppl-3251-226/art-9-7/par-1: 附則第九条の十 → 地方税法 附則第九条の十 (Supplementary Provisions, Article 9-10), suppl-3251-226/art-9-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10
- suppl-3251-226/art-9-8/par-1: 前条 → 地方税法 附則第九条の七 (Supplementary Provisions, Article 9-7), suppl-3251-226/art-9-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-7
- suppl-3251-226/art-9-8/par-1: 附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6/par-3
- suppl-3251-226/art-9-8/par-2: 前項 → 地方税法 附則第九条の八第一項 (Supplementary Provisions, Article 9-8, paragraph (1)), suppl-3251-226/art-9-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-1
- suppl-3251-226/art-9-8/par-2: 附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6/par-3
- suppl-3251-226/art-9-8/par-3: 第一項 → 地方税法 附則第九条の八第一項 (Supplementary Provisions, Article 9-8, paragraph (1)), suppl-3251-226/art-9-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-1
- suppl-3251-226/art-9-8/par-3: 前項 → 地方税法 附則第九条の八第二項 (Supplementary Provisions, Article 9-8, paragraph (2)), suppl-3251-226/art-9-8/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-2
- suppl-3251-226/art-9-8/par-3: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-94#art-72-103/par-3
- suppl-3251-226/art-9-8/par-4: 第一項 → 地方税法 附則第九条の八第一項 (Supplementary Provisions, Article 9-8, paragraph (1)), suppl-3251-226/art-9-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-1
- suppl-3251-226/art-9-8/par-4: 第二項 → 地方税法 附則第九条の八第二項 (Supplementary Provisions, Article 9-8, paragraph (2)), suppl-3251-226/art-9-8/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-2
- suppl-3251-226/art-9-8/par-4: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-94#art-72-103/par-3
- suppl-3251-226/art-9-8/par-5: 附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6/par-3
- suppl-3251-226/art-9-8/par-5: 第一項 → 地方税法 附則第九条の八第一項 (Supplementary Provisions, Article 9-8, paragraph (1)), suppl-3251-226/art-9-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-1
- suppl-3251-226/art-9-8/par-5: 第二項 → 地方税法 附則第九条の八第二項 (Supplementary Provisions, Article 9-8, paragraph (2)), suppl-3251-226/art-9-8/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8/par-2
- suppl-3251-226/art-9-8/par-5: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-94#art-72-103/par-3
- suppl-3251-226/art-9-8/par-5: 第七十二条の百五第三項 → 地方税法 第七十二条の百五第三項 (Article 72-105, paragraph (3)), art-72-105/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-94#art-72-105/par-3
- suppl-3251-226/art-9-9/par-1: この条 → 地方税法 附則第九条の九 (Supplementary Provisions, Article 9-9), suppl-3251-226/art-9-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-9
- suppl-3251-226/art-9-9/par-3: 前二項 → 地方税法 附則第九条の九第一項 (Supplementary Provisions, Article 9-9, paragraph (1)), suppl-3251-226/art-9-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-9/par-1
- suppl-3251-226/art-9-9/par-3: 前二項 → 地方税法 附則第九条の九第二項 (Supplementary Provisions, Article 9-9, paragraph (2)), suppl-3251-226/art-9-9/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-9/par-2
- suppl-3251-226/art-9-10/par-1: 国税通則法第五十七条 → 国税通則法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/national-tax-general-rules-act/art-57 · https://japanlaw.org/l/337AC0000000066/art-57
- suppl-3251-226/art-9-10/par-1: 附則第九条の四 → 地方税法 附則第九条の四 (Supplementary Provisions, Article 9-4), suppl-3251-226/art-9-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-4
- suppl-3251-226/art-9-10/par-1: 附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-5
- suppl-3251-226/art-9-10/par-1: 第七十二条の七十八第三項 → 地方税法 第七十二条の七十八第三項 (Article 72-78, paragraph (3)), art-72-78/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-77#art-72-78/par-3
- suppl-3251-226/art-9-10/par-1: 次条第二項 → 地方税法 附則第九条の十一第二項 (Supplementary Provisions, Article 9-11, paragraph (2)), suppl-3251-226/art-9-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-11/par-2
- suppl-3251-226/art-9-10/par-1/item-1: 附則第九条の四 → 地方税法 附則第九条の四 (Supplementary Provisions, Article 9-4), suppl-3251-226/art-9-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-4
- suppl-3251-226/art-9-10/par-1/item-1: 附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-5
- suppl-3251-226/art-9-10/par-1/item-1: 附則第九条の六 → 地方税法 附則第九条の六 (Supplementary Provisions, Article 9-6), suppl-3251-226/art-9-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6
- suppl-3251-226/art-9-10/par-1/item-2: 前号 → 地方税法 附則第九条の十第一項第一号 (Supplementary Provisions, Article 9-10, paragraph (1), item (i)), suppl-3251-226/art-9-10/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-1/item-1
- suppl-3251-226/art-9-10/par-1/item-2: 附則第九条の四 → 地方税法 附則第九条の四 (Supplementary Provisions, Article 9-4), suppl-3251-226/art-9-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-4
- suppl-3251-226/art-9-10/par-1/item-2: 第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-5
- suppl-3251-226/art-9-10/par-1/item-2: 次項 → 地方税法 附則第九条の十第二項 (Supplementary Provisions, Article 9-10, paragraph (2)), suppl-3251-226/art-9-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-2
- suppl-3251-226/art-9-10/par-1/item-2: 第三項 → 地方税法 附則第九条の十第三項 (Supplementary Provisions, Article 9-10, paragraph (3)), suppl-3251-226/art-9-10/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-3
- suppl-3251-226/art-9-10/par-2: 前項第一号 → 地方税法 附則第九条の十第一項第一号 (Supplementary Provisions, Article 9-10, paragraph (1), item (i)), suppl-3251-226/art-9-10/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-1/item-1
- suppl-3251-226/art-9-10/par-3: 第一項第二号 → 地方税法 附則第九条の十第一項第二号 (Supplementary Provisions, Article 9-10, paragraph (1), item (ii)), suppl-3251-226/art-9-10/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-1/item-2
- suppl-3251-226/art-9-10/par-4: 前二項 → 地方税法 附則第九条の十第二項 (Supplementary Provisions, Article 9-10, paragraph (2)), suppl-3251-226/art-9-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-2
- suppl-3251-226/art-9-10/par-4: 前二項 → 地方税法 附則第九条の十第三項 (Supplementary Provisions, Article 9-10, paragraph (3)), suppl-3251-226/art-9-10/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-3
- suppl-3251-226/art-9-10/par-5: 第二項 → 地方税法 附則第九条の十第二項 (Supplementary Provisions, Article 9-10, paragraph (2)), suppl-3251-226/art-9-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-2
- suppl-3251-226/art-9-10/par-5: 第三項 → 地方税法 附則第九条の十第三項 (Supplementary Provisions, Article 9-10, paragraph (3)), suppl-3251-226/art-9-10/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10/par-3
- suppl-3251-226/art-9-11/par-1: 附則第九条の四第一項 → 地方税法 附則第九条の四第一項 (Supplementary Provisions, Article 9-4, paragraph (1)), suppl-3251-226/art-9-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-4/par-1
- suppl-3251-226/art-9-11/par-1: 同法第八十五条第一項 → 国税通則法 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-85/par-1 · https://japanlaw.org/l/337AC0000000066/art-85/par-1
- suppl-3251-226/art-9-11/par-1: 同法第八十六条第一項 → 国税通則法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-86/par-1 · https://japanlaw.org/l/337AC0000000066/art-86/par-1
- suppl-3251-226/art-9-11/par-1: 同法第百五条第二項 → 国税通則法 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-2 · https://japanlaw.org/l/337AC0000000066/art-105/par-2
- suppl-3251-226/art-9-11/par-1: 同条第三項 → 国税通則法 第百五条第三項 (Article 105, paragraph (3)), art-105/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-3 · https://japanlaw.org/l/337AC0000000066/art-105/par-3
- suppl-3251-226/art-9-11/par-1: 同条第四項 → 国税通則法 第百五条第四項 (Article 105, paragraph (4)), art-105/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-4 · https://japanlaw.org/l/337AC0000000066/art-105/par-4
- suppl-3251-226/art-9-11/par-1: 同条第五項 → 国税通則法 第百五条第五項 (Article 105, paragraph (5)), art-105/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-5 · https://japanlaw.org/l/337AC0000000066/art-105/par-5
- suppl-3251-226/art-9-11/par-1: 同条第六項 → 国税通則法 第百五条第六項 (Article 105, paragraph (6)), art-105/par-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-6 · https://japanlaw.org/l/337AC0000000066/art-105/par-6
- suppl-3251-226/art-9-11/par-2: 前項 → 地方税法 附則第九条の十一第一項 (Supplementary Provisions, Article 9-11, paragraph (1)), suppl-3251-226/art-9-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-11/par-1
- suppl-3251-226/art-9-11/par-2: 国税通則法第九十条第一項 → 国税通則法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-1 · https://japanlaw.org/l/337AC0000000066/art-90/par-1
- suppl-3251-226/art-9-11/par-2: 第二項 → 国税通則法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-2 · https://japanlaw.org/l/337AC0000000066/art-90/par-2
- suppl-3251-226/art-9-11/par-2: 第百四条第二項 → 国税通則法 第百四条第二項 (Article 104, paragraph (2)), art-104/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-2 · https://japanlaw.org/l/337AC0000000066/art-104/par-2
- suppl-3251-226/art-9-11/par-2: 第百十五条第一項第二号 → 国税通則法 第百十五条第一項第二号 (Article 115, paragraph (1), item (ii)), art-115/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-115/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-115/par-1/item-2
- suppl-3251-226/art-9-11/par-2: 同法第十九条第一項 → 国税通則法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1
- suppl-3251-226/art-9-14/par-2: 前項 → 地方税法 附則第九条の十四第一項 (Supplementary Provisions, Article 9-14, paragraph (1)), suppl-3251-226/art-9-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-14/par-1
- suppl-3251-226/art-9-14/par-3: 前項 → 地方税法 附則第九条の十四第二項 (Supplementary Provisions, Article 9-14, paragraph (2)), suppl-3251-226/art-9-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-14/par-2
- suppl-3251-226/art-9-14/par-3: 第一項 → 地方税法 附則第九条の十四第一項 (Supplementary Provisions, Article 9-14, paragraph (1)), suppl-3251-226/art-9-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-14/par-1
- suppl-3251-226/art-9-15/par-1: 第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十四 (Article 72-114), art-72-114 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-108#art-72-114
- suppl-3251-226/art-9-15/par-1: 第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-108#art-72-115
- suppl-3251-226/art-9-15/par-1: 第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-108#art-72-116
- suppl-3251-226/art-9-15/par-1: 第七十二条の百十四第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-108#art-72-114/par-1
- suppl-3251-226/art-9-15/par-1: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-94#art-72-103/par-3
- suppl-3251-226/art-9-15/par-1: 附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6/par-3
- suppl-3251-226/art-9-15/par-1: 前条第一項 → 地方税法 第七十二条の百十三第一項 (Article 72-113, paragraph (1)), art-72-113/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-108#art-72-113/par-1
- suppl-3251-226/art-9-15/par-1: 附則第九条の十四第一項 → 地方税法 附則第九条の十四第一項 (Supplementary Provisions, Article 9-14, paragraph (1)), suppl-3251-226/art-9-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-14/par-1
- suppl-3251-226/art-9-15/par-1: 第七十二条の百十五第一項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-108#art-72-115/par-1
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十 (Supplementary Provisions, Article 9-10), suppl-3251-226/art-9-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-10
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十一 (Supplementary Provisions, Article 9-11), suppl-3251-226/art-9-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-11
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十二 (Supplementary Provisions, Article 9-12), suppl-3251-226/art-9-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-12
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十三 (Supplementary Provisions, Article 9-13), suppl-3251-226/art-9-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-13
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十四 (Supplementary Provisions, Article 9-14), suppl-3251-226/art-9-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-14
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十五 (Supplementary Provisions, Article 9-15), suppl-3251-226/art-9-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-15
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の四 (Supplementary Provisions, Article 9-4), suppl-3251-226/art-9-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-4
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-5
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の六 (Supplementary Provisions, Article 9-6), suppl-3251-226/art-9-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-6
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の七 (Supplementary Provisions, Article 9-7), suppl-3251-226/art-9-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-7
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の八 (Supplementary Provisions, Article 9-8), suppl-3251-226/art-9-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-8
- suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の九 (Supplementary Provisions, Article 9-9), suppl-3251-226/art-9-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-9-9
- suppl-3251-226/art-10/par-1: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-10/par-2: 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項 → e-Gov law 361AC0000000088, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- suppl-3251-226/art-10/par-2: この項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-3251-226/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-2
- suppl-3251-226/art-10/par-2: 全国新幹線鉄道整備法第八条 → e-Gov law 345AC1000000071, 第八条 (Article 8), art-8 — not held in this collection
- suppl-3251-226/art-10/par-2: 同法第四条第一項 → e-Gov law 345AC1000000071, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-10/par-2: 鉄道事業法第二十八条の二第一項 → e-Gov law 361AC0000000092, 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — not held in this collection
- suppl-3251-226/art-10/par-2: 同法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-10/par-2: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-10/par-3: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-10/par-4: 高速道路株式会社法第五条第一項第一号 → e-Gov law 416AC0000000099, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- suppl-3251-226/art-10/par-4: 第二号 → e-Gov law 416AC0000000099, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection
- suppl-3251-226/art-10/par-4: 第四号 → e-Gov law 416AC0000000099, 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — not held in this collection
- suppl-3251-226/art-10/par-4: 第五号 → e-Gov law 416AC0000000099, 第五条第一項第五号 (Article 5, paragraph (1), item (v)), art-5/par-1/item-5 — not held in this collection
- suppl-3251-226/art-10/par-4: 独立行政法人日本高速道路保有・債務返済機構法（平成十六年法律第百号）第十二条第一項第一号 → e-Gov law 416AC0000000100, 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — not held in this collection
- suppl-3251-226/art-10/par-4: 第十号 → e-Gov law 416AC0000000100, 第十二条第一項第十号 (Article 12, paragraph (1), item (x)), art-12/par-1/item-10 — not held in this collection
- suppl-3251-226/art-10/par-4: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-10/par-5: マンションの再生等の円滑化に関する法律（平成十四年法律第七十八号。以下この項において「マンション再生法」という。）第百六十三条の五十七 → e-Gov law 414AC0000000078, 第百六十三条の五十七 (Article 163-57), art-163-57 — not held in this collection
- suppl-3251-226/art-10/par-5: 被災区分所有建物の再建等に関する特別措置法（平成七年法律第四十三号）第二条 → e-Gov law 407AC0000000043, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3251-226/art-10/par-5: 同法第一条 → e-Gov law 407AC0000000043, 第一条 (Article 1), art-1 — not held in this collection
- suppl-3251-226/art-10/par-5: マンション再生法第二条第一項第一号 → e-Gov law 414AC0000000078, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- suppl-3251-226/art-10/par-5: この項 → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-3251-226/art-10/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-5
- suppl-3251-226/art-10/par-5: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-10/par-5/item-1: マンション再生法第二条第一項第十号 → e-Gov law 414AC0000000078, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- suppl-3251-226/art-10/par-5/item-2: マンション再生法第百九条 → e-Gov law 414AC0000000078, 第百九条 (Article 109), art-109 — not held in this collection
- suppl-3251-226/art-10/par-5/item-2: マンション再生法第四条第二項第六号 → e-Gov law 414AC0000000078, 第四条第二項第六号 (Article 4, paragraph (2), item (vi)), art-4/par-2/item-6 — not held in this collection
- suppl-3251-226/art-10/par-5/item-3: マンション再生法第百六十三条の二 → e-Gov law 414AC0000000078, 第百六十三条の二 (Article 163-2), art-163-2 — not held in this collection
- suppl-3251-226/art-10/par-5/item-3: マンション再生法第二条第一項第二十五号 → e-Gov law 414AC0000000078, 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — not held in this collection
- suppl-3251-226/art-10/par-6: 農地中間管理事業の推進に関する法律第二条第四項 → e-Gov law 425AC0000000101, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-10/par-6: 農地中間管理事業法等改正法第二条 → e-Gov law 501AC0000000012, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3251-226/art-10/par-6: 農業経営基盤強化促進法第四条第一項 → e-Gov law 355AC0000000065, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-10/par-6: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-10/par-7: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-10/par-7: この項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-3251-226/art-10/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10/par-7
- suppl-3251-226/art-10/par-7: 地域公共交通の活性化及び再生に関する法律（平成十九年法律第五十九号）第二条第十号 → e-Gov law 419AC0000000059, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- suppl-3251-226/art-10/par-7: 同条第二号 → e-Gov law 419AC0000000059, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- suppl-3251-226/art-10/par-7: 同法第二十四条第八項 → e-Gov law 419AC0000000059, 第二十四条第八項 (Article 24, paragraph (8)), art-24/par-8 — not held in this collection
- suppl-3251-226/art-10/par-7: 同法第二十九条の九 → e-Gov law 419AC0000000059, 第二十九条の九 (Article 29-9), art-29-9 — not held in this collection
- suppl-3251-226/art-10/par-7: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-10/par-8: 都市緑地法第六十九条第一項 → e-Gov law 348AC0000000072, 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — not held in this collection
- suppl-3251-226/art-10/par-8: 同法第七十条第一号 → e-Gov law 348AC0000000072, 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — not held in this collection
- suppl-3251-226/art-10/par-8: 同法第十七条の二第一項 → e-Gov law 348AC0000000072, 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — not held in this collection
- suppl-3251-226/art-10/par-8: 古都における歴史的風土の保存に関する特別措置法（昭和四十一年法律第一号）第十四条第一項第一号 → e-Gov law 341AC1000000001, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- suppl-3251-226/art-10/par-8: 同法第十三条第一項 → e-Gov law 341AC1000000001, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-3251-226/art-10/par-8: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-10-2/par-1: この条 → 地方税法 附則第十条の二 (Supplementary Provisions, Article 10-2), suppl-3251-226/art-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-2
- suppl-3251-226/art-10-2/par-1: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-10-2/par-2: この項 → 地方税法 附則第十条の二第二項 (Supplementary Provisions, Article 10-2, paragraph (2)), suppl-3251-226/art-10-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-2/par-2
- suppl-3251-226/art-10-2/par-2: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-10-2/par-3: この項 → 地方税法 附則第十条の二第三項 (Supplementary Provisions, Article 10-2, paragraph (3)), suppl-3251-226/art-10-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-10-2/par-3
- suppl-3251-226/art-10-2/par-3: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-10-3/par-1: 第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-2
- suppl-3251-226/art-10-3/par-2: 第七十三条の二十四第一項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1
- suppl-3251-226/art-10-3/par-2: 第七十三条の二十五第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-25/par-1
- suppl-3251-226/art-10-3/par-2: 第七十三条の二十四第一項第一号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1/item-1
- suppl-3251-226/art-11/par-1: 農地中間管理事業の推進に関する法律第十八条第七項 → e-Gov law 425AC0000000101, 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — not held in this collection
- suppl-3251-226/art-11/par-1: 福島復興再生特別措置法（平成二十四年法律第二十五号）第十七条の二十六 → e-Gov law 424AC0000000025, 第十七条の二十六 (Article 17-26), art-17-26 — not held in this collection
- suppl-3251-226/art-11/par-1: 同法第十七条の二十五第二項第一号 → e-Gov law 424AC0000000025, 第十七条の二十五第二項第一号 (Article 17-25, paragraph (2), item (i)), art-17-25/par-2/item-1 — not held in this collection
- suppl-3251-226/art-11/par-2: 河川法（昭和三十九年法律第百六十七号）第六条第二項 → e-Gov law 339AC0000000167, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- suppl-3251-226/art-11/par-2: 同法第百条第一項 → e-Gov law 339AC0000000167, 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — not held in this collection
- suppl-3251-226/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3251-226/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-2
- suppl-3251-226/art-11/par-2: 同法第六条第四項 → e-Gov law 339AC0000000167, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection
- suppl-3251-226/art-11/par-3: 資産の流動化に関する法律第二条第三項 → e-Gov law 410AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-11/par-3: 同法第四条第一項 → e-Gov law 410AC0000000105, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-11/par-3: 同法第二条第四項 → e-Gov law 410AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-11/par-3: 同条第一項 → e-Gov law 410AC0000000105, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-11/par-3: 宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第一号 → 宅地建物取引業法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/real-estate-brokerage-act/art-2/par-1/item-1 · https://japanlaw.org/l/327AC1000000176/art-2/par-1/item-1
- suppl-3251-226/art-11/par-3: この項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3251-226/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-3
- suppl-3251-226/art-11/par-3: 第五項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-3251-226/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-5
- suppl-3251-226/art-11/par-3: 第十二項 → 地方税法 附則第十一条第十二項 (Supplementary Provisions, Article 11, paragraph (12)), suppl-3251-226/art-11/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12
- suppl-3251-226/art-11/par-4: 投資信託及び投資法人に関する法律第三条 → e-Gov law 326AC0100000198, 第三条 (Article 3), art-3 — not held in this collection
- suppl-3251-226/art-11/par-4: 同法第二条第三項 → e-Gov law 326AC0100000198, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-11/par-4: 同法第四条第一項 → e-Gov law 326AC0100000198, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-11/par-4: 第四十九条第一項 → e-Gov law 326AC0100000198, 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — not held in this collection
- suppl-3251-226/art-11/par-4: 同法第二条第一項 → e-Gov law 326AC0100000198, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-11/par-4: 次項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-3251-226/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-5
- suppl-3251-226/art-11/par-5: 投資信託及び投資法人に関する法律第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- suppl-3251-226/art-11/par-5: 同法第百八十七条 → e-Gov law 326AC0100000198, 第百八十七条 (Article 187), art-187 — not held in this collection
- suppl-3251-226/art-11/par-5: 同法第六十七条第一項 → e-Gov law 326AC0100000198, 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — not held in this collection
- suppl-3251-226/art-11/par-6: 民間資金等の活用による公共施設等の整備等の促進に関する法律第二条第五項 → e-Gov law 411AC1000000117, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-11/par-6: 同法第五条第二項第五号 → e-Gov law 411AC1000000117, 第五条第二項第五号 (Article 5, paragraph (2), item (v)), art-5/par-2/item-5 — not held in this collection
- suppl-3251-226/art-11/par-6: 同法第二条第四項 → e-Gov law 411AC1000000117, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-11/par-6: 同条第三項第一号 → e-Gov law 411AC1000000117, 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — not held in this collection
- suppl-3251-226/art-11/par-6: 第二号 → e-Gov law 411AC1000000117, 第二条第三項第二号 (Article 2, paragraph (3), item (ii)), art-2/par-3/item-2 — not held in this collection
- suppl-3251-226/art-11/par-6: 同条第一項 → e-Gov law 411AC1000000117, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-11/par-6: 同項第三号 → e-Gov law 411AC1000000117, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-3251-226/art-11/par-6: 同項第五号 → e-Gov law 411AC1000000117, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- suppl-3251-226/art-11/par-7: 都市再生特別措置法（平成十四年法律第二十二号）第二十三条 → e-Gov law 414AC0000000022, 第二十三条 (Article 23), art-23 — not held in this collection
- suppl-3251-226/art-11/par-7: 同法第二十四条第一項 → e-Gov law 414AC0000000022, 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — not held in this collection
- suppl-3251-226/art-11/par-7: 同法第二十五条 → e-Gov law 414AC0000000022, 第二十五条 (Article 25), art-25 — not held in this collection
- suppl-3251-226/art-11/par-7: 同法第二条第五項 → e-Gov law 414AC0000000022, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-11/par-8: 長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）第十一条第一項 → e-Gov law 420AC0000000087, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-3251-226/art-11/par-8: 第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-14#art-73-14/par-1
- suppl-3251-226/art-11/par-9: 文化財保護法第七十一条第一項 → e-Gov law 325AC0100000214, 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — not held in this collection
- suppl-3251-226/art-11/par-10: 農業近代化資金融通法（昭和三十六年法律第二百二号）第二条第三項 → e-Gov law 336AC0000000202, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-11/par-10: 別表第一第八号 → e-Gov law 419AC0000000057, 別表第一 (Appended Table 1), appdx-1 — not held in this collection
- suppl-3251-226/art-11/par-10: 沖縄振興開発金融公庫法第十九条第一項第四号 → e-Gov law 347AC0000000031, 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — not held in this collection
- suppl-3251-226/art-11/par-11: 高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第七条第一項 → e-Gov law 413AC0000000026, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-11/par-11: 同法第五条第一項 → e-Gov law 413AC0000000026, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-3251-226/art-11/par-11: 第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-14#art-73-14/par-1
- suppl-3251-226/art-11/par-12: 不動産特定共同事業法（平成六年法律第七十七号）第二条第七項 → e-Gov law 406AC0000000077, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- suppl-3251-226/art-11/par-12: 第一号 → 地方税法 附則第十一条第十二項第一号 (Supplementary Provisions, Article 11, paragraph (12), item (i)), suppl-3251-226/art-11/par-12/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-1
- suppl-3251-226/art-11/par-12: 同条第九項 → e-Gov law 406AC0000000077, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- suppl-3251-226/art-11/par-12: この項 → 地方税法 附則第十一条第十二項 (Supplementary Provisions, Article 11, paragraph (12)), suppl-3251-226/art-11/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12
- suppl-3251-226/art-11/par-12: 同条第十一項 → e-Gov law 406AC0000000077, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- suppl-3251-226/art-11/par-12: 第二号 → 地方税法 附則第十一条第十二項第二号 (Supplementary Provisions, Article 11, paragraph (12), item (ii)), suppl-3251-226/art-11/par-12/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-2
- suppl-3251-226/art-11/par-12: 同条第三項 → e-Gov law 406AC0000000077, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-11/par-12: 同項第二号 → e-Gov law 406AC0000000077, 第二条第三項第二号 (Article 2, paragraph (3), item (ii)), art-2/par-3/item-2 — not held in this collection
- suppl-3251-226/art-11/par-12/item-1: 不動産特定共同事業法第二十二条の二第三項 → e-Gov law 406AC0000000077, 第二十二条の二第三項 (Article 22-2, paragraph (3)), art-22-2/par-3 — not held in this collection
- suppl-3251-226/art-11/par-12/item-1: 次号 → 地方税法 附則第十一条第十二項第二号 (Supplementary Provisions, Article 11, paragraph (12), item (ii)), suppl-3251-226/art-11/par-12/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12/item-2
- suppl-3251-226/art-11/par-12/item-2/sub-1: この項 → 地方税法 附則第十一条第十二項 (Supplementary Provisions, Article 11, paragraph (12)), suppl-3251-226/art-11/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-12
- suppl-3251-226/art-11/par-13: 租税特別措置法第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- suppl-3251-226/art-11/par-13: 同法第四十二条の四第十九項第七号 → 租税特別措置法 第四十二条の四第十九項第七号 (Article 42-4, paragraph (19), item (vii)), art-42-4/par-19/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-19/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-7
- suppl-3251-226/art-11/par-13: 中小企業等経営強化法（平成十一年法律第十八号）第十八条第二項 → e-Gov law 411AC0000000018, 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — not held in this collection
- suppl-3251-226/art-11/par-13: 同法第十七条第二項第三号 → e-Gov law 411AC0000000018, 第十七条第二項第三号 (Article 17, paragraph (2), item (iii)), art-17/par-2/item-3 — not held in this collection
- suppl-3251-226/art-11/par-13: 同法第二条第十項第七号 → e-Gov law 411AC0000000018, 第二条第十項第七号 (Article 2, paragraph (10), item (vii)), art-2/par-10/item-7 — not held in this collection
- suppl-3251-226/art-11/par-14: 都市再生特別措置法第百九条の七第二項第一号 → e-Gov law 414AC0000000022, 第百九条の七第二項第一号 (Article 109-7, paragraph (2), item (i)), art-109-7/par-2/item-1 — not held in this collection
- suppl-3251-226/art-11/par-14: 同法第百九条の九 → e-Gov law 414AC0000000022, 第百九条の九 (Article 109-9), art-109-9 — not held in this collection
- suppl-3251-226/art-11/par-14: 同法第百九条の七第一項 → e-Gov law 414AC0000000022, 第百九条の七第一項 (Article 109-7, paragraph (1)), art-109-7/par-1 — not held in this collection
- suppl-3251-226/art-11/par-14: 同法第八十一条第一項 → e-Gov law 414AC0000000022, 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — not held in this collection
- suppl-3251-226/art-11/par-14: 同条第十七項 → e-Gov law 414AC0000000022, 第八十一条第十七項 (Article 81, paragraph (17)), art-81/par-17 — not held in this collection
- suppl-3251-226/art-11/par-16: 地域における医療及び介護の総合的な確保の促進に関する法律第十三条の六 → e-Gov law 401AC0000000064, 第十三条の六 (Article 13-6), art-13-6 — not held in this collection
- suppl-3251-226/art-11/par-16: 同法第十三条第一項 → e-Gov law 401AC0000000064, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-3251-226/art-11/par-17: 医療法第一条の五第二項 → 医療法 第一条の五第二項 (Article 1-5, paragraph (2)), art-1-5/par-2 — https://japanlaw.org/ja/medical-care-act/art-1-5/par-2 · https://japanlaw.org/l/323AC0000000205/art-1-5/par-2
- suppl-3251-226/art-11/par-17: この項 → 地方税法 附則第十一条第十七項 (Supplementary Provisions, Article 11, paragraph (17)), suppl-3251-226/art-11/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-17
- suppl-3251-226/art-11/par-17: 同法第三十条の四第二項第十一号 → 医療法 第三十条の四第二項第十三号 (Article 30-4, paragraph (2), item (xiii)), art-30-4/par-2/item-13 — https://japanlaw.org/ja/medical-care-act/art-30-4/par-2/item-13 · https://japanlaw.org/l/323AC0000000205/art-30-4/par-2/item-13
- suppl-3251-226/art-11-2/par-1: 第七十三条の十五 → 地方税法 第七十三条の十五 (Article 73-15), art-73-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-15
- suppl-3251-226/art-11-2/par-2: 前項 → 地方税法 附則第十一条の二第一項 (Supplementary Provisions, Article 11-2, paragraph (1)), suppl-3251-226/art-11-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-2/par-1
- suppl-3251-226/art-11-2/par-2: 第七十三条の二十四第一項から第三項まで → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1
- suppl-3251-226/art-11-2/par-2: 第七十三条の二十四第一項から第三項まで → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2
- suppl-3251-226/art-11-2/par-2: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
- suppl-3251-226/art-11-2/par-2: 第七十三条の二十七の三第一項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27-3/par-1
- suppl-3251-226/art-11-2/par-2: 附則第十一条の四第二項 → 地方税法 附則第十一条の四第二項 (Supplementary Provisions, Article 11-4, paragraph (2)), suppl-3251-226/art-11-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-2
- suppl-3251-226/art-11-2/par-2: 第四項 → 地方税法 附則第十一条の四第四項 (Supplementary Provisions, Article 11-4, paragraph (4)), suppl-3251-226/art-11-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-4
- suppl-3251-226/art-11-4/par-1: 高齢者の居住の安定確保に関する法律第七条第一項 → e-Gov law 413AC0000000026, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-11-4/par-1: 同法第五条第一項 → e-Gov law 413AC0000000026, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-3251-226/art-11-4/par-1: 第七十三条の二十四第一項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1
- suppl-3251-226/art-11-4/par-1: この条 → 地方税法 第七十三条の二十四 (Article 73-24), art-73-24 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24
- suppl-3251-226/art-11-4/par-2: 宅地建物取引業法第二条第三号 → 宅地建物取引業法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/real-estate-brokerage-act/art-2/par-1/item-3 · https://japanlaw.org/l/327AC1000000176/art-2/par-1/item-3
- suppl-3251-226/art-11-4/par-2: この条 → 地方税法 附則第十一条の四 (Supplementary Provisions, Article 11-4), suppl-3251-226/art-11-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4
- suppl-3251-226/art-11-4/par-2: この項 → 地方税法 附則第十一条の四第二項 (Supplementary Provisions, Article 11-4, paragraph (2)), suppl-3251-226/art-11-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-2
- suppl-3251-226/art-11-4/par-2: 第四項 → 地方税法 附則第十一条の四第四項 (Supplementary Provisions, Article 11-4, paragraph (4)), suppl-3251-226/art-11-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-4
- suppl-3251-226/art-11-4/par-2: 第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-14#art-73-14/par-1
- suppl-3251-226/art-11-4/par-3: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十五 (Article 73-25), art-73-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-25
- suppl-3251-226/art-11-4/par-3: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-26
- suppl-3251-226/art-11-4/par-3: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十七 (Article 73-27), art-73-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27
- suppl-3251-226/art-11-4/par-3: 前項 → 地方税法 附則第十一条の四第二項 (Supplementary Provisions, Article 11-4, paragraph (2)), suppl-3251-226/art-11-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-2
- suppl-3251-226/art-11-4/par-3: 第七十三条の二十五第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-25/par-1
- suppl-3251-226/art-11-4/par-3: 第七十三条の二十七第一項 → 地方税法 第七十三条の二十七第一項 (Article 73-27, paragraph (1)), art-73-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27/par-1
- suppl-3251-226/art-11-4/par-3: 前条第一項第一号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1/item-1
- suppl-3251-226/art-11-4/par-3: 第二項第一号 → 地方税法 第七十三条の二十四第二項第一号 (Article 73-24, paragraph (2), item (i)), art-73-24/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2/item-1
- suppl-3251-226/art-11-4/par-3: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
- suppl-3251-226/art-11-4/par-3: 第七十三条の二十六第一項 → 地方税法 第七十三条の二十六第一項 (Article 73-26, paragraph (1)), art-73-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-26/par-1
- suppl-3251-226/art-11-4/par-4: この条 → 地方税法 附則第十一条の四 (Supplementary Provisions, Article 11-4), suppl-3251-226/art-11-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4
- suppl-3251-226/art-11-4/par-4: この項 → 地方税法 附則第十一条の四第四項 (Supplementary Provisions, Article 11-4, paragraph (4)), suppl-3251-226/art-11-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-4
- suppl-3251-226/art-11-4/par-5: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十五 (Article 73-25), art-73-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-25
- suppl-3251-226/art-11-4/par-5: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-26
- suppl-3251-226/art-11-4/par-5: 第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十七 (Article 73-27), art-73-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27
- suppl-3251-226/art-11-4/par-5: 前項 → 地方税法 附則第十一条の四第四項 (Supplementary Provisions, Article 11-4, paragraph (4)), suppl-3251-226/art-11-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-4
- suppl-3251-226/art-11-4/par-5: 第七十三条の二十五第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-25/par-1
- suppl-3251-226/art-11-4/par-5: 附則第十一条の四第二項 → 地方税法 附則第十一条の四第二項 (Supplementary Provisions, Article 11-4, paragraph (2)), suppl-3251-226/art-11-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-2
- suppl-3251-226/art-11-4/par-5: 第七十三条の二十七第一項 → 地方税法 第七十三条の二十七第一項 (Article 73-27, paragraph (1)), art-73-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27/par-1
- suppl-3251-226/art-11-4/par-5: 前条第一項第一号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1/item-1
- suppl-3251-226/art-11-4/par-5: 第二項第一号 → 地方税法 第七十三条の二十四第二項第一号 (Article 73-24, paragraph (2), item (i)), art-73-24/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2/item-1
- suppl-3251-226/art-11-4/par-5: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
- suppl-3251-226/art-11-4/par-5: 第七十三条の二十六第一項 → 地方税法 第七十三条の二十六第一項 (Article 73-26, paragraph (1)), art-73-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-26/par-1
- suppl-3251-226/art-11-5/par-1: 第三項 → 地方税法 附則第十一条の五第三項 (Supplementary Provisions, Article 11-5, paragraph (3)), suppl-3251-226/art-11-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-5/par-3
- suppl-3251-226/art-11-5/par-1: 第七十三条の十三第一項 → 地方税法 第七十三条の十三第一項 (Article 73-13, paragraph (1)), art-73-13/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-9#art-73-13/par-1
- suppl-3251-226/art-11-5/par-2: 前項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-5/par-1
- suppl-3251-226/art-11-5/par-2: 第七十三条の二十四第一項から第三項まで → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24/par-1
- suppl-3251-226/art-11-5/par-2: 第七十三条の二十四第一項から第三項まで → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-24/par-2
- suppl-3251-226/art-11-5/par-2: 前条第四項 → 地方税法 附則第十一条の四第四項 (Supplementary Provisions, Article 11-4, paragraph (4)), suppl-3251-226/art-11-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-4/par-4
- suppl-3251-226/art-11-5/par-3: 第七十三条の二十七の三第一項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27-3/par-1
- suppl-3251-226/art-11-5/par-3: 附則第十一条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3251-226/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-1
- suppl-3251-226/art-11-5/par-3: 附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-5/par-1
- suppl-3251-226/art-11-6/par-1: 第七十三条の二十一第二項 → 地方税法 第七十三条の二十一第二項 (Article 73-21, paragraph (2)), art-73-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-15#art-73-21/par-2
- suppl-3251-226/art-11-6/par-1: 第七十三条の二十七の三第一項 → 地方税法 第七十三条の二十七の三第一項 (Article 73-27-3, paragraph (1)), art-73-27-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27-3/par-1
- suppl-3251-226/art-11-6/par-1: 附則第十一条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3251-226/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11/par-1
- suppl-3251-226/art-11-6/par-1: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-11-6/par-1: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-11-6/par-1: 前条第三項 → 地方税法 附則第十一条の五第三項 (Supplementary Provisions, Article 11-5, paragraph (3)), suppl-3251-226/art-11-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-5/par-3
- suppl-3251-226/art-12/par-1: 租税特別措置法第七十条の四第一項 → 租税特別措置法 第七十条の四第一項 (Article 70-4, paragraph (1)), art-70-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1
- suppl-3251-226/art-12/par-1: 同条第二項 → 租税特別措置法 第七十条の四第二項 (Article 70-4, paragraph (2)), art-70-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2
- suppl-3251-226/art-12/par-1: 第四項から第八項まで → 租税特別措置法 第七十条の四第四項 (Article 70-4, paragraph (4)), art-70-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-4
- suppl-3251-226/art-12/par-1: 第四項から第八項まで → 租税特別措置法 第七十条の四第五項 (Article 70-4, paragraph (5)), art-70-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-5
- suppl-3251-226/art-12/par-1: 第四項から第八項まで → 租税特別措置法 第七十条の四第六項 (Article 70-4, paragraph (6)), art-70-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-6
- suppl-3251-226/art-12/par-1: 第四項から第八項まで → 租税特別措置法 第七十条の四第七項 (Article 70-4, paragraph (7)), art-70-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-7
- suppl-3251-226/art-12/par-1: 第四項から第八項まで → 租税特別措置法 第七十条の四第八項 (Article 70-4, paragraph (8)), art-70-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-8
- suppl-3251-226/art-12/par-1: 第十項 → 租税特別措置法 第七十条の四第十項 (Article 70-4, paragraph (10)), art-70-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-10
- suppl-3251-226/art-12/par-1: 第十一項 → 租税特別措置法 第七十条の四第十一項 (Article 70-4, paragraph (11)), art-70-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-11
- suppl-3251-226/art-12/par-1: 第十五項 → 租税特別措置法 第七十条の四第十五項 (Article 70-4, paragraph (15)), art-70-4/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-15
- suppl-3251-226/art-12/par-1: 第十七項 → 租税特別措置法 第七十条の四第十七項 (Article 70-4, paragraph (17)), art-70-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-17
- suppl-3251-226/art-12/par-1: 第十八項 → 租税特別措置法 第七十条の四第十八項 (Article 70-4, paragraph (18)), art-70-4/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-18
- suppl-3251-226/art-12/par-1: 第二十二項 → 租税特別措置法 第七十条の四第二十二項 (Article 70-4, paragraph (22)), art-70-4/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-22
- suppl-3251-226/art-12/par-1: 第二十三項 → 租税特別措置法 第七十条の四第二十三項 (Article 70-4, paragraph (23)), art-70-4/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-23
- suppl-3251-226/art-12/par-1: 第七十条の四の二第一項 → 租税特別措置法 第七十条の四の二第一項 (Article 70-4-2, paragraph (1)), art-70-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1
- suppl-3251-226/art-12/par-1: 第二項 → 租税特別措置法 第七十条の四の二第二項 (Article 70-4-2, paragraph (2)), art-70-4-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-2
- suppl-3251-226/art-12/par-1: 第四項 → 租税特別措置法 第七十条の四の二第四項 (Article 70-4-2, paragraph (4)), art-70-4-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-4
- suppl-3251-226/art-12/par-1: 第七項 → 租税特別措置法 第七十条の四の二第七項 (Article 70-4-2, paragraph (7)), art-70-4-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7
- suppl-3251-226/art-12/par-1: 第八項 → 租税特別措置法 第七十条の四の二第八項 (Article 70-4-2, paragraph (8)), art-70-4-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-8
- suppl-3251-226/art-12/par-1: 第九項 → 租税特別措置法 第七十条の四の二第九項 (Article 70-4-2, paragraph (9)), art-70-4-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9
- suppl-3251-226/art-12/par-1: 第十項 → 租税特別措置法 第七十条の四の二第十項 (Article 70-4-2, paragraph (10)), art-70-4-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-10
- suppl-3251-226/art-12/par-1: 同法第七十条の四第三項 → 租税特別措置法 第七十条の四第三項 (Article 70-4, paragraph (3)), art-70-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-3
- suppl-3251-226/art-12/par-1: 第九項 → 租税特別措置法 第七十条の四第九項 (Article 70-4, paragraph (9)), art-70-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-9
- suppl-3251-226/art-12/par-1: 第十二項から第十四項まで → 租税特別措置法 第七十条の四第十二項 (Article 70-4, paragraph (12)), art-70-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-12
- suppl-3251-226/art-12/par-1: 第十二項から第十四項まで → 租税特別措置法 第七十条の四第十三項 (Article 70-4, paragraph (13)), art-70-4/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-13
- suppl-3251-226/art-12/par-1: 第十二項から第十四項まで → 租税特別措置法 第七十条の四第十四項 (Article 70-4, paragraph (14)), art-70-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-14
- suppl-3251-226/art-12/par-1: 第十六項 → 租税特別措置法 第七十条の四第十六項 (Article 70-4, paragraph (16)), art-70-4/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-16
- suppl-3251-226/art-12/par-1: 第十九項から第二十一項まで → 租税特別措置法 第七十条の四第十九項 (Article 70-4, paragraph (19)), art-70-4/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-19
- suppl-3251-226/art-12/par-1: 第十九項から第二十一項まで → 租税特別措置法 第七十条の四第二十項 (Article 70-4, paragraph (20)), art-70-4/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-20
- suppl-3251-226/art-12/par-1: 第十九項から第二十一項まで → 租税特別措置法 第七十条の四第二十一項 (Article 70-4, paragraph (21)), art-70-4/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-21
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第二十四項 (Article 70-4, paragraph (24)), art-70-4/par-24 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-24
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第二十五項 (Article 70-4, paragraph (25)), art-70-4/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-25
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第二十六項 (Article 70-4, paragraph (26)), art-70-4/par-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-26
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第二十七項 (Article 70-4, paragraph (27)), art-70-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-27
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第二十八項 (Article 70-4, paragraph (28)), art-70-4/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-28
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第二十九項 (Article 70-4, paragraph (29)), art-70-4/par-29 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-29
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第三十項 (Article 70-4, paragraph (30)), art-70-4/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-30
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第三十一項 (Article 70-4, paragraph (31)), art-70-4/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-31
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第三十二項 (Article 70-4, paragraph (32)), art-70-4/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-32
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第三十三項 (Article 70-4, paragraph (33)), art-70-4/par-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-33
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第三十四項 (Article 70-4, paragraph (34)), art-70-4/par-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-34
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第三十五項 (Article 70-4, paragraph (35)), art-70-4/par-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第三十六項 (Article 70-4, paragraph (36)), art-70-4/par-36 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-36 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-36
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第三十七項 (Article 70-4, paragraph (37)), art-70-4/par-37 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-37 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-37
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第三十八項 (Article 70-4, paragraph (38)), art-70-4/par-38 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-38 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-38
- suppl-3251-226/art-12/par-1: 第二十四項から第三十九項まで → 租税特別措置法 第七十条の四第三十九項 (Article 70-4, paragraph (39)), art-70-4/par-39 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-39 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-39
- suppl-3251-226/art-12/par-2: 前項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12/par-1
- suppl-3251-226/art-12/par-2: 租税特別措置法第七十条の四第九項 → 租税特別措置法 第七十条の四第九項 (Article 70-4, paragraph (9)), art-70-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-9
- suppl-3251-226/art-12/par-2: 第十二項 → 租税特別措置法 第七十条の四第十二項 (Article 70-4, paragraph (12)), art-70-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-12
- suppl-3251-226/art-12/par-2: 第十三項 → 租税特別措置法 第七十条の四第十三項 (Article 70-4, paragraph (13)), art-70-4/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-13
- suppl-3251-226/art-12/par-2: 第十九項 → 租税特別措置法 第七十条の四第十九項 (Article 70-4, paragraph (19)), art-70-4/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-19
- suppl-3251-226/art-12/par-2: 第二十項 → 租税特別措置法 第七十条の四第二十項 (Article 70-4, paragraph (20)), art-70-4/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-20
- suppl-3251-226/art-12/par-2: 第二十四項 → 租税特別措置法 第七十条の四第二十四項 (Article 70-4, paragraph (24)), art-70-4/par-24 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-24
- suppl-3251-226/art-12/par-2: 第二十七項から第三十一項まで → 租税特別措置法 第七十条の四第二十七項 (Article 70-4, paragraph (27)), art-70-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-27
- suppl-3251-226/art-12/par-2: 第二十七項から第三十一項まで → 租税特別措置法 第七十条の四第二十八項 (Article 70-4, paragraph (28)), art-70-4/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-28
- suppl-3251-226/art-12/par-2: 第二十七項から第三十一項まで → 租税特別措置法 第七十条の四第二十九項 (Article 70-4, paragraph (29)), art-70-4/par-29 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-29
- suppl-3251-226/art-12/par-2: 第二十七項から第三十一項まで → 租税特別措置法 第七十条の四第三十項 (Article 70-4, paragraph (30)), art-70-4/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-30
- suppl-3251-226/art-12/par-2: 第二十七項から第三十一項まで → 租税特別措置法 第七十条の四第三十一項 (Article 70-4, paragraph (31)), art-70-4/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-31
- suppl-3251-226/art-12/par-2: 第三十二項第二号 → 租税特別措置法 第七十条の四第三十二項第二号 (Article 70-4, paragraph (32), item (ii)), art-70-4/par-32/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-32/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-32/item-2
- suppl-3251-226/art-12/par-2: 第三十五項 → 租税特別措置法 第七十条の四第三十五項 (Article 70-4, paragraph (35)), art-70-4/par-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35
- suppl-3251-226/art-12/par-2: 第七十条の四の二第三項 → 租税特別措置法 第七十条の四の二第三項 (Article 70-4-2, paragraph (3)), art-70-4-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-3
- suppl-3251-226/art-12/par-2: 第五項 → 租税特別措置法 第七十条の四の二第五項 (Article 70-4-2, paragraph (5)), art-70-4-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-5
- suppl-3251-226/art-12/par-2: 第六項 → 租税特別措置法 第七十条の四の二第六項 (Article 70-4-2, paragraph (6)), art-70-4-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-6
- suppl-3251-226/art-12/par-2: 第八項 → 租税特別措置法 第七十条の四の二第八項 (Article 70-4-2, paragraph (8)), art-70-4-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-8
- suppl-3251-226/art-12/par-2: 第十項 → 租税特別措置法 第七十条の四の二第十項 (Article 70-4-2, paragraph (10)), art-70-4-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-10
- suppl-3251-226/art-12/par-2: 第七十条の八第一項 → 租税特別措置法 第七十条の八第一項 (Article 70-8, paragraph (1)), art-70-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-1
- suppl-3251-226/art-12/par-2: 第二項 → 租税特別措置法 第七十条の八第二項 (Article 70-8, paragraph (2)), art-70-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-2
- suppl-3251-226/art-12/par-2: 第九十三条第五項 → 租税特別措置法 第九十三条第五項 (Article 93, paragraph (5)), art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-5
- suppl-3251-226/art-12/par-2: 第九十六条 → 租税特別措置法 第九十六条 (Article 96), art-96 — https://japanlaw.org/ja/special-taxation-measures-act/art-96 · https://japanlaw.org/l/332AC0000000026/art-96
- suppl-3251-226/art-12/par-3: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12/par-1
- suppl-3251-226/art-12/par-3: 租税特別措置法第七十条の四第一項 → 租税特別措置法 第七十条の四第一項 (Article 70-4, paragraph (1)), art-70-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1
- suppl-3251-226/art-12/par-3: 同条第七項 → 租税特別措置法 第七十条の四第七項 (Article 70-4, paragraph (7)), art-70-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-7
- suppl-3251-226/art-12/par-3: 第十項 → 租税特別措置法 第七十条の四第十項 (Article 70-4, paragraph (10)), art-70-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-10
- suppl-3251-226/art-12/par-3: 第十三項 → 租税特別措置法 第七十条の四第十三項 (Article 70-4, paragraph (13)), art-70-4/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-13
- suppl-3251-226/art-12/par-3: 第十八項第二号 → 租税特別措置法 第七十条の四第十八項第二号 (Article 70-4, paragraph (18), item (ii)), art-70-4/par-18/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-18/item-2
- suppl-3251-226/art-12/par-3: 第二十項 → 租税特別措置法 第七十条の四第二十項 (Article 70-4, paragraph (20)), art-70-4/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-20
- suppl-3251-226/art-12/par-3: 第二十三項第一号 → 租税特別措置法 第七十条の四第二十三項第一号 (Article 70-4, paragraph (23), item (i)), art-70-4/par-23/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-23/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-23/item-1
- suppl-3251-226/art-12/par-3: 第五号 → 租税特別措置法 第七十条の四第二十三項第五号 (Article 70-4, paragraph (23), item (v)), art-70-4/par-23/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-23/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-23/item-5
- suppl-3251-226/art-12/par-3: 同法第七十条の四の二第七項 → 租税特別措置法 第七十条の四の二第七項 (Article 70-4-2, paragraph (7)), art-70-4-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7
- suppl-3251-226/art-12/par-3: 同条第八項 → 租税特別措置法 第七十条の四の二第八項 (Article 70-4-2, paragraph (8)), art-70-4-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-8
- suppl-3251-226/art-12/par-3: この項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3251-226/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12/par-3
- suppl-3251-226/art-12/par-3: 前項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3251-226/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12/par-2
- suppl-3251-226/art-12/par-3: 同法第七十条の四第三十項 → 租税特別措置法 第七十条の四第三十項 (Article 70-4, paragraph (30)), art-70-4/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-30
- suppl-3251-226/art-12/par-3: 第三十一項 → 租税特別措置法 第七十条の四第三十一項 (Article 70-4, paragraph (31)), art-70-4/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-31
- suppl-3251-226/art-12/par-3: 同条第四項 → 租税特別措置法 第七十条の四第四項 (Article 70-4, paragraph (4)), art-70-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-4
- suppl-3251-226/art-12/par-3: 同法第七十条の四第五項 → 租税特別措置法 第七十条の四第五項 (Article 70-4, paragraph (5)), art-70-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-5
- suppl-3251-226/art-12/par-4: 前三項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12/par-1
- suppl-3251-226/art-12/par-4: 前三項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3251-226/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12/par-2
- suppl-3251-226/art-12/par-4: 前三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3251-226/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12/par-3
- suppl-3251-226/art-12-2/par-1: 第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-5/from-art-74#art-74-2/par-1
- suppl-3251-226/art-12-2/par-1: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-5/from-art-74#art-74-2/par-2
- suppl-3251-226/art-12-2/par-1: 第七十四条第二項第一号 → 地方税法 第七十四条第二項第一号 (Article 74, paragraph (2), item (i)), art-74/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-5/from-art-74#art-74/par-2/item-1
- suppl-3251-226/art-12-2/par-1: 第七十四条の三の二 → 地方税法 第七十四条の三の二 (Article 74-3-2), art-74-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-5/from-art-74#art-74-3-2
- suppl-3251-226/art-12-2/par-1: この項 → 地方税法 附則第十二条の二第一項 (Supplementary Provisions, Article 12-2, paragraph (1)), suppl-3251-226/art-12-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-1
- suppl-3251-226/art-12-2/par-1: 次項 → 地方税法 附則第十二条の二第二項 (Supplementary Provisions, Article 12-2, paragraph (2)), suppl-3251-226/art-12-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-2
- suppl-3251-226/art-12-2/par-1: 第七十四条の四第一項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-5/from-art-74#art-74-4/par-1
- suppl-3251-226/art-12-2/par-1: 同条第三項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-5/from-art-74#art-74-4/par-3
- suppl-3251-226/art-12-2/par-1/item-1: たばこ事業法第二条第二号 → e-Gov law 359AC0000000068, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- suppl-3251-226/art-12-2/par-1/item-1: この項 → 地方税法 附則第十二条の二第一項 (Supplementary Provisions, Article 12-2, paragraph (1)), suppl-3251-226/art-12-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-1
- suppl-3251-226/art-12-2/par-1/item-1: 第三項 → 地方税法 附則第十二条の二第三項 (Supplementary Provisions, Article 12-2, paragraph (3)), suppl-3251-226/art-12-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-3
- suppl-3251-226/art-12-2/par-1/item-2: 前号 → 地方税法 附則第十二条の二第一項第一号 (Supplementary Provisions, Article 12-2, paragraph (1), item (i)), suppl-3251-226/art-12-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-1/item-1
- suppl-3251-226/art-12-2/par-2: 前項第二号 → 地方税法 附則第十二条の二第一項第二号 (Supplementary Provisions, Article 12-2, paragraph (1), item (ii)), suppl-3251-226/art-12-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-1/item-2
- suppl-3251-226/art-12-2/par-2: 第七十四条の三の二 → 地方税法 第七十四条の三の二 (Article 74-3-2), art-74-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-5/from-art-74#art-74-3-2
- suppl-3251-226/art-12-2/par-2: 同項第一号 → 地方税法 附則第十二条の二第一項第一号 (Supplementary Provisions, Article 12-2, paragraph (1), item (i)), suppl-3251-226/art-12-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-1/item-1
- suppl-3251-226/art-12-2/par-3: 前二項 → 地方税法 附則第十二条の二第一項 (Supplementary Provisions, Article 12-2, paragraph (1)), suppl-3251-226/art-12-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-1
- suppl-3251-226/art-12-2/par-3: 前二項 → 地方税法 附則第十二条の二第二項 (Supplementary Provisions, Article 12-2, paragraph (2)), suppl-3251-226/art-12-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2/par-2
- suppl-3251-226/art-12-2-2/par-1: スポーツ基本法第二条第六項 → e-Gov law 423AC1000000078, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- suppl-3251-226/art-12-2-2/par-1: 同法第二十七条第一項 → e-Gov law 423AC1000000078, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection
- suppl-3251-226/art-12-2-2/par-1: 第七十五条 → 地方税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-6/from-art-75#art-75
- suppl-3251-226/art-12-2-6/par-1: 第百四十四条の二第三項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-2/par-3
- suppl-3251-226/art-12-2-6/par-1: 租税特別措置法第八十八条の六 → 租税特別措置法 第八十八条の六 (Article 88-6), art-88-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-6 · https://japanlaw.org/l/332AC0000000026/art-88-6
- suppl-3251-226/art-12-2-7/par-1: 第百四十四条の二第一項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-2/par-1
- suppl-3251-226/art-12-2-7/par-1: 第二項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-2/par-2
- suppl-3251-226/art-12-2-7/par-1: 次項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-2
- suppl-3251-226/art-12-2-7/par-1: 第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- suppl-3251-226/art-12-2-7/par-1: 第百四十四条の三十一第四項 → 地方税法 第百四十四条の三十一第四項 (Article 144-31, paragraph (4)), art-144-31/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-29#art-144-31/par-4
- suppl-3251-226/art-12-2-7/par-1: 第五項 → 地方税法 第百四十四条の三十一第五項 (Article 144-31, paragraph (5)), art-144-31/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-29#art-144-31/par-5
- suppl-3251-226/art-12-2-7/par-1/item-2: 第七項 → 地方税法 附則第十二条の二の七第七項 (Supplementary Provisions, Article 12-2-7, paragraph (7)), suppl-3251-226/art-12-2-7/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-7
- suppl-3251-226/art-12-2-7/par-2: 第百四十四条の二十一 → 地方税法 第百四十四条の二十一 (Article 144-21), art-144-21 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-21
- suppl-3251-226/art-12-2-7/par-2: 第百四十四条の二十三 → 地方税法 第百四十四条の二十三 (Article 144-23), art-144-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-23
- suppl-3251-226/art-12-2-7/par-2: 第百四十四条の二十四 → 地方税法 第百四十四条の二十四 (Article 144-24), art-144-24 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-24
- suppl-3251-226/art-12-2-7/par-2: 第百四十四条の二十七 → 地方税法 第百四十四条の二十七 (Article 144-27), art-144-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-27
- suppl-3251-226/art-12-2-7/par-2: 第百四十四条の三十一第四項から第七項まで → 地方税法 第百四十四条の三十一第四項 (Article 144-31, paragraph (4)), art-144-31/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-29#art-144-31/par-4
- suppl-3251-226/art-12-2-7/par-2: 第百四十四条の三十一第四項から第七項まで → 地方税法 第百四十四条の三十一第五項 (Article 144-31, paragraph (5)), art-144-31/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-29#art-144-31/par-5
- suppl-3251-226/art-12-2-7/par-2: 第百四十四条の三十一第四項から第七項まで → 地方税法 第百四十四条の三十一第六項 (Article 144-31, paragraph (6)), art-144-31/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-29#art-144-31/par-6
- suppl-3251-226/art-12-2-7/par-2: 第百四十四条の三十一第四項から第七項まで → 地方税法 第百四十四条の三十一第七項 (Article 144-31, paragraph (7)), art-144-31/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-29#art-144-31/par-7
- suppl-3251-226/art-12-2-7/par-2: 前項 → 地方税法 附則第十二条の二の七第一項 (Supplementary Provisions, Article 12-2-7, paragraph (1)), suppl-3251-226/art-12-2-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1
- suppl-3251-226/art-12-2-7/par-2: 第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- suppl-3251-226/art-12-2-7/par-2: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-5#art-144-6
- suppl-3251-226/art-12-2-7/par-2: 同条第三項 → 地方税法 第百四十四条の二十一第三項 (Article 144-21, paragraph (3)), art-144-21/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-21/par-3
- suppl-3251-226/art-12-2-7/par-2: 第一項 → 地方税法 第百四十四条の三十一第一項 (Article 144-31, paragraph (1)), art-144-31/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-29#art-144-31/par-1
- suppl-3251-226/art-12-2-7/par-3: 前項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-2
- suppl-3251-226/art-12-2-7/par-3: 第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- suppl-3251-226/art-12-2-7/par-3: 第百四十四条の二十二 → 地方税法 第百四十四条の二十二 (Article 144-22), art-144-22 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-22
- suppl-3251-226/art-12-2-7/par-3: 第百四十四条の二十五 → 地方税法 第百四十四条の二十五 (Article 144-25), art-144-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-25
- suppl-3251-226/art-12-2-7/par-3: 第百四十四条の二十六 → 地方税法 第百四十四条の二十六 (Article 144-26), art-144-26 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-26
- suppl-3251-226/art-12-2-7/par-3: 第百四十四条の二十八 → 地方税法 第百四十四条の二十八 (Article 144-28), art-144-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-28
- suppl-3251-226/art-12-2-7/par-3: 第百四十四条の四十一 → 地方税法 第百四十四条の四十一 (Article 144-41), art-144-41 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-38-2#art-144-41
- suppl-3251-226/art-12-2-7/par-4: 前三項 → 地方税法 附則第十二条の二の七第一項 (Supplementary Provisions, Article 12-2-7, paragraph (1)), suppl-3251-226/art-12-2-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1
- suppl-3251-226/art-12-2-7/par-4: 前三項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-2
- suppl-3251-226/art-12-2-7/par-4: 前三項 → 地方税法 附則第十二条の二の七第三項 (Supplementary Provisions, Article 12-2-7, paragraph (3)), suppl-3251-226/art-12-2-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-3
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の三 → 地方税法 第百四十四条の三 (Article 144-3), art-144-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の十三 → 地方税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-5#art-144-13
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の十四 → 地方税法 第百四十四条の十四 (Article 144-14), art-144-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-14#art-144-14
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の十八 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-14#art-144-18
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十五 → 地方税法 第百四十四条の二十五 (Article 144-25), art-144-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-25
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十六 → 地方税法 第百四十四条の二十六 (Article 144-26), art-144-26 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-26
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十八 → 地方税法 第百四十四条の二十八 (Article 144-28), art-144-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-28
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十九 → 地方税法 第百四十四条の二十九 (Article 144-29), art-144-29 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-29#art-144-29
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十一 → 地方税法 第百四十四条の四十一 (Article 144-41), art-144-41 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-38-2#art-144-41
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十四から第百四十四条の四十六まで → 地方税法 第百四十四条の四十四 (Article 144-44), art-144-44 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-38-2#art-144-44
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十四から第百四十四条の四十六まで → 地方税法 第百四十四条の四十五 (Article 144-45), art-144-45 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-45#art-144-45
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十四から第百四十四条の四十六まで → 地方税法 第百四十四条の四十六 (Article 144-46), art-144-46 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-45#art-144-46
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十九 → 地方税法 第百四十四条の四十九 (Article 144-49), art-144-49 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-48#art-144-49
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の五十一 → 地方税法 第百四十四条の五十一 (Article 144-51), art-144-51 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-48#art-144-51
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-1
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- suppl-3251-226/art-12-2-7/par-4: 第三項 → 地方税法 第百四十四条の三第三項 (Article 144-3, paragraph (3)), art-144-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-3
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の三第一項第三号 → 地方税法 第百四十四条の三第一項第三号 (Article 144-3, paragraph (1), item (iii)), art-144-3/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-3
- suppl-3251-226/art-12-2-7/par-4: 第四号 → 地方税法 第百四十四条の三第一項第四号 (Article 144-3, paragraph (1), item (iv)), art-144-3/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-4
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-5#art-144-6
- suppl-3251-226/art-12-2-7/par-4: 附則第十二条の二の七第四項 → 地方税法 附則第十二条の二の七第四項 (Supplementary Provisions, Article 12-2-7, paragraph (4)), suppl-3251-226/art-12-2-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-4
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- suppl-3251-226/art-12-2-7/par-4: 第四項 → 地方税法 第百四十四条の十四第四項 (Article 144-14, paragraph (4)), art-144-14/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-14#art-144-14/par-4
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の十八第一項第六号 → 地方税法 第百四十四条の十八第一項第六号 (Article 144-18, paragraph (1), item (vi)), art-144-18/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1/item-6
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十五第一項 → 地方税法 第百四十四条の二十五第一項 (Article 144-25, paragraph (1)), art-144-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-25/par-1
- suppl-3251-226/art-12-2-7/par-4: 前条 → 地方税法 第百四十四条の二十四 (Article 144-24), art-144-24 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-24
- suppl-3251-226/art-12-2-7/par-4: 次項 → 地方税法 第百四十四条の二十五第二項 (Article 144-25, paragraph (2)), art-144-25/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-25/par-2
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十六第一項 → 地方税法 第百四十四条の二十六第一項 (Article 144-26, paragraph (1)), art-144-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-26/par-1
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十六第二項 → 地方税法 第百四十四条の二十六第二項 (Article 144-26, paragraph (2)), art-144-26/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-26/par-2
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の三第四項 → 地方税法 第百四十四条の三第四項 (Article 144-3, paragraph (4)), art-144-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-4
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十八第一項 → 地方税法 第百四十四条の二十八第一項 (Article 144-28, paragraph (1)), art-144-28/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-28/par-1
- suppl-3251-226/art-12-2-7/par-4: 前条第一項 → 地方税法 第百四十四条の二十七第一項 (Article 144-27, paragraph (1)), art-144-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-27/par-1
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十九第一項 → 地方税法 第百四十四条の二十九第一項 (Article 144-29, paragraph (1)), art-144-29/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-29#art-144-29/par-1
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十一第一項 → 地方税法 第百四十四条の四十一第一項 (Article 144-41, paragraph (1)), art-144-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-1
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十四第一項 → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-1
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十五第二項 → 地方税法 第百四十四条の四十五第二項 (Article 144-45, paragraph (2)), art-144-45/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-45#art-144-45/par-2
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十六第一項 → 地方税法 第百四十四条の四十六第一項 (Article 144-46, paragraph (1)), art-144-46/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-45#art-144-46/par-1
- suppl-3251-226/art-12-2-7/par-4: 第二項 → 地方税法 第百四十四条の四十六第二項 (Article 144-46, paragraph (2)), art-144-46/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-45#art-144-46/par-2
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十一第二項 → 地方税法 第百四十四条の四十一第二項 (Article 144-41, paragraph (2)), art-144-41/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-2
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十一第三項 → 地方税法 第百四十四条の四十一第三項 (Article 144-41, paragraph (3)), art-144-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-3
- suppl-3251-226/art-12-2-7/par-4: 第四項 → 地方税法 第百四十四条の四十一第四項 (Article 144-41, paragraph (4)), art-144-41/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-4
- suppl-3251-226/art-12-2-7/par-4: 第五項 → 地方税法 第百四十四条の四十一第五項 (Article 144-41, paragraph (5)), art-144-41/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-5
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の四十九第一項 → 地方税法 第百四十四条の四十九第一項 (Article 144-49, paragraph (1)), art-144-49/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-48#art-144-49/par-1
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の五十一第一項第二号 → 地方税法 第百四十四条の五十一第一項第二号 (Article 144-51, paragraph (1), item (ii)), art-144-51/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-48#art-144-51/par-1/item-2
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十二第四項 → 地方税法 第百四十四条の二十二第四項 (Article 144-22, paragraph (4)), art-144-22/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-22/par-4
- suppl-3251-226/art-12-2-7/par-4: 第百四十四条の二十五第五項 → 地方税法 第百四十四条の二十五第五項 (Article 144-25, paragraph (5)), art-144-25/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-25/par-5
- suppl-3251-226/art-12-2-7/par-5: 第一項第一号 → 地方税法 附則第十二条の二の七第一項第一号 (Supplementary Provisions, Article 12-2-7, paragraph (1), item (i)), suppl-3251-226/art-12-2-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1/item-1
- suppl-3251-226/art-12-2-7/par-5: 前項 → 地方税法 附則第十二条の二の七第四項 (Supplementary Provisions, Article 12-2-7, paragraph (4)), suppl-3251-226/art-12-2-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-4
- suppl-3251-226/art-12-2-7/par-5: 第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-1
- suppl-3251-226/art-12-2-7/par-5: 第三号 → 地方税法 第百四十四条の三第一項第三号 (Article 144-3, paragraph (1), item (iii)), art-144-3/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-3
- suppl-3251-226/art-12-2-7/par-5: 同条第三項 → 地方税法 第百四十四条の三第三項 (Article 144-3, paragraph (3)), art-144-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-3
- suppl-3251-226/art-12-2-7/par-5: 第四項 → 地方税法 第百四十四条の三第四項 (Article 144-3, paragraph (4)), art-144-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-4
- suppl-3251-226/art-12-2-7/par-5/item-1: 重要影響事態に際して我が国の平和及び安全を確保するための措置に関する法律（平成十一年法律第六十号）第六条第一項 → e-Gov law 411AC0000000060, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- suppl-3251-226/art-12-2-7/par-5/item-1: 同法第七条第八項 → e-Gov law 411AC0000000060, 第七条第八項 (Article 7, paragraph (8)), art-7/par-8 — not held in this collection
- suppl-3251-226/art-12-2-7/par-5/item-1: 重要影響事態等に際して実施する船舶検査活動に関する法律（平成十二年法律第百四十五号）第五条第七項 → e-Gov law 412AC0000000145, 第五条第七項 (Article 5, paragraph (7)), art-5/par-7 — not held in this collection
- suppl-3251-226/art-12-2-7/par-5/item-2: 武力攻撃事態等及び存立危機事態におけるアメリカ合衆国等の軍隊の行動に伴い我が国が実施する措置に関する法律（平成十六年法律第百十三号）第十条第一項 → e-Gov law 416AC0000000113, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- suppl-3251-226/art-12-2-7/par-5/item-3: 国際平和共同対処事態に際して我が国が実施する諸外国の軍隊等に対する協力支援活動等に関する法律（平成二十七年法律第七十七号）第七条第一項 → e-Gov law 427AC0000000077, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-12-2-7/par-5/item-3: 同法第八条第八項 → e-Gov law 427AC0000000077, 第八条第八項 (Article 8, paragraph (8)), art-8/par-8 — not held in this collection
- suppl-3251-226/art-12-2-7/par-5/item-3: 重要影響事態等に際して実施する船舶検査活動に関する法律第五条第七項 → e-Gov law 412AC0000000145, 第五条第七項 (Article 5, paragraph (7)), art-5/par-7 — not held in this collection
- suppl-3251-226/art-12-2-7/par-6: 第一項第一号 → 地方税法 附則第十二条の二の七第一項第一号 (Supplementary Provisions, Article 12-2-7, paragraph (1), item (i)), suppl-3251-226/art-12-2-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1/item-1
- suppl-3251-226/art-12-2-7/par-6: 前項 → 地方税法 附則第十二条の二の七第五項 (Supplementary Provisions, Article 12-2-7, paragraph (5)), suppl-3251-226/art-12-2-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-5
- suppl-3251-226/art-12-2-7/par-6: 第四項 → 地方税法 附則第十二条の二の七第四項 (Supplementary Provisions, Article 12-2-7, paragraph (4)), suppl-3251-226/art-12-2-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-4
- suppl-3251-226/art-12-2-7/par-6: 第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-1
- suppl-3251-226/art-12-2-7/par-6: 第三号 → 地方税法 第百四十四条の三第一項第三号 (Article 144-3, paragraph (1), item (iii)), art-144-3/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-3
- suppl-3251-226/art-12-2-7/par-6: 同条第三項 → 地方税法 第百四十四条の三第三項 (Article 144-3, paragraph (3)), art-144-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-3
- suppl-3251-226/art-12-2-7/par-6: 第四項 → 地方税法 第百四十四条の三第四項 (Article 144-3, paragraph (4)), art-144-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-4
- suppl-3251-226/art-12-2-7/par-7: 第一項第一号 → 地方税法 附則第十二条の二の七第一項第一号 (Supplementary Provisions, Article 12-2-7, paragraph (1), item (i)), suppl-3251-226/art-12-2-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1/item-1
- suppl-3251-226/art-12-2-7/par-7: 第四項 → 地方税法 附則第十二条の二の七第四項 (Supplementary Provisions, Article 12-2-7, paragraph (4)), suppl-3251-226/art-12-2-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-4
- suppl-3251-226/art-12-2-7/par-7: 第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-1
- suppl-3251-226/art-12-2-7/par-7: 第三号 → 地方税法 第百四十四条の三第一項第三号 (Article 144-3, paragraph (1), item (iii)), art-144-3/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-3
- suppl-3251-226/art-12-2-7/par-7: 同条第三項 → 地方税法 第百四十四条の三第三項 (Article 144-3, paragraph (3)), art-144-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-3
- suppl-3251-226/art-12-2-7/par-7: 第四項 → 地方税法 第百四十四条の三第四項 (Article 144-3, paragraph (4)), art-144-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-4
- suppl-3251-226/art-12-2-7/par-8: 前三項 → 地方税法 附則第十二条の二の七第五項 (Supplementary Provisions, Article 12-2-7, paragraph (5)), suppl-3251-226/art-12-2-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-5
- suppl-3251-226/art-12-2-7/par-8: 前三項 → 地方税法 附則第十二条の二の七第六項 (Supplementary Provisions, Article 12-2-7, paragraph (6)), suppl-3251-226/art-12-2-7/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-6
- suppl-3251-226/art-12-2-7/par-8: 前三項 → 地方税法 附則第十二条の二の七第七項 (Supplementary Provisions, Article 12-2-7, paragraph (7)), suppl-3251-226/art-12-2-7/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-7
- suppl-3251-226/art-12-2-7/par-8: 第二項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-2
- suppl-3251-226/art-12-2-7/par-8: 第百四十四条の二十七第一項 → 地方税法 第百四十四条の二十七第一項 (Article 144-27, paragraph (1)), art-144-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-27/par-1
- suppl-3251-226/art-12-2-7/par-9: エネルギーの使用の合理化及び非化石エネルギーへの転換等に関する法律（昭和五十四年法律第四十九号）第百五条第二項 → e-Gov law 354AC0000000049, 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — not held in this collection
- suppl-3251-226/art-12-2-7/par-9: 同法第百二十九条第二項 → e-Gov law 354AC0000000049, 第百二十九条第二項 (Article 129, paragraph (2)), art-129/par-2 — not held in this collection
- suppl-3251-226/art-12-2-7/par-9: 次条 → 地方税法 附則第十二条の二の八 (Supplementary Provisions, Article 12-2-8), suppl-3251-226/art-12-2-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8
- suppl-3251-226/art-12-2-7/par-9: 同条第一項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-1
- suppl-3251-226/art-12-2-7/par-9: 第百四十四条の二第三項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-2/par-3
- suppl-3251-226/art-12-2-7/par-9: 第二項 → 地方税法 附則第十二条の二の八第二項 (Supplementary Provisions, Article 12-2-8, paragraph (2)), suppl-3251-226/art-12-2-8/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-2
- suppl-3251-226/art-12-2-7/par-9: 第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-1
- suppl-3251-226/art-12-2-7/par-9: 第五号 → 地方税法 第百四十四条の三第一項第五号 (Article 144-3, paragraph (1), item (v)), art-144-3/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-5
- suppl-3251-226/art-12-2-8/par-1: 前条第一項第三号 → 地方税法 附則第十二条の二の七第一項第三号 (Supplementary Provisions, Article 12-2-7, paragraph (1), item (iii)), suppl-3251-226/art-12-2-7/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-1/item-3
- suppl-3251-226/art-12-2-8/par-1: この項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-1
- suppl-3251-226/art-12-2-8/par-1: 第百四十四条の三十二第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
- suppl-3251-226/art-12-2-8/par-1: 第一号 → 地方税法 第百四十四条の三十二第一項第一号 (Article 144-32, paragraph (1), item (i)), art-144-32/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-1
- suppl-3251-226/art-12-2-8/par-2: 前項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-1
- suppl-3251-226/art-12-2-8/par-2: 第百四十四条の三十五第二項 → 地方税法 第百四十四条の三十五第二項 (Article 144-35, paragraph (2)), art-144-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-33#art-144-35/par-2
- suppl-3251-226/art-12-2-8/par-3: 第一項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-1
- suppl-3251-226/art-12-2-8/par-3: 前条第二項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-2
- suppl-3251-226/art-12-2-8/par-3: 第百四十四条の二十一第二項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-21/par-2
- suppl-3251-226/art-12-2-8/par-4: 前項 → 地方税法 附則第十二条の二の八第三項 (Supplementary Provisions, Article 12-2-8, paragraph (3)), suppl-3251-226/art-12-2-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-3
- suppl-3251-226/art-12-2-8/par-5: 第三項 → 地方税法 附則第十二条の二の八第三項 (Supplementary Provisions, Article 12-2-8, paragraph (3)), suppl-3251-226/art-12-2-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-3
- suppl-3251-226/art-12-2-8/par-5: 第一項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-1
- suppl-3251-226/art-12-2-8/par-6: 第三項 → 地方税法 附則第十二条の二の八第三項 (Supplementary Provisions, Article 12-2-8, paragraph (3)), suppl-3251-226/art-12-2-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-3
- suppl-3251-226/art-12-2-8/par-6: 第四項 → 地方税法 附則第十二条の二の八第四項 (Supplementary Provisions, Article 12-2-8, paragraph (4)), suppl-3251-226/art-12-2-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-4
- suppl-3251-226/art-12-2-8/par-6: 第一項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-1
- suppl-3251-226/art-12-2-8/par-7: 第三項 → 地方税法 附則第十二条の二の八第三項 (Supplementary Provisions, Article 12-2-8, paragraph (3)), suppl-3251-226/art-12-2-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-3
- suppl-3251-226/art-12-2-8/par-7: 前条第二項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-7/par-2
- suppl-3251-226/art-12-2-8/par-7: 第百四十四条の二十七第一項 → 地方税法 第百四十四条の二十七第一項 (Article 144-27, paragraph (1)), art-144-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-21#art-144-27/par-1
- suppl-3251-226/art-12-2-8/par-7: 附則第十二条の二の八第一項 → 地方税法 附則第十二条の二の八第一項 (Supplementary Provisions, Article 12-2-8, paragraph (1)), suppl-3251-226/art-12-2-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-1
- suppl-3251-226/art-12-2-8/par-8: 第五項 → 地方税法 附則第十二条の二の八第五項 (Supplementary Provisions, Article 12-2-8, paragraph (5)), suppl-3251-226/art-12-2-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-5
- suppl-3251-226/art-12-2-8/par-9: 前項 → 地方税法 附則第十二条の二の八第八項 (Supplementary Provisions, Article 12-2-8, paragraph (8)), suppl-3251-226/art-12-2-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-8
- suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第三項 (Supplementary Provisions, Article 12-2-8, paragraph (3)), suppl-3251-226/art-12-2-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-3
- suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第四項 (Supplementary Provisions, Article 12-2-8, paragraph (4)), suppl-3251-226/art-12-2-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-4
- suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第五項 (Supplementary Provisions, Article 12-2-8, paragraph (5)), suppl-3251-226/art-12-2-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-5
- suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第六項 (Supplementary Provisions, Article 12-2-8, paragraph (6)), suppl-3251-226/art-12-2-8/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-6
- suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第七項 (Supplementary Provisions, Article 12-2-8, paragraph (7)), suppl-3251-226/art-12-2-8/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-7
- suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第八項 (Supplementary Provisions, Article 12-2-8, paragraph (8)), suppl-3251-226/art-12-2-8/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-8
- suppl-3251-226/art-12-2-8/par-10: 第三項から前項まで → 地方税法 附則第十二条の二の八第九項 (Supplementary Provisions, Article 12-2-8, paragraph (9)), suppl-3251-226/art-12-2-8/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-2-8/par-9
- suppl-3251-226/art-12-3/par-1: 次項第一号 → 地方税法 附則第十二条の三第二項第一号 (Supplementary Provisions, Article 12-3, paragraph (2), item (i)), suppl-3251-226/art-12-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-2/item-1
- suppl-3251-226/art-12-3/par-1: 次条第三項 → 地方税法 附則第十二条の四第三項 (Supplementary Provisions, Article 12-4, paragraph (3)), suppl-3251-226/art-12-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-3
- suppl-3251-226/art-12-3/par-1: 次項第二号 → 地方税法 附則第十二条の三第二項第二号 (Supplementary Provisions, Article 12-3, paragraph (2), item (ii)), suppl-3251-226/art-12-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-2/item-2
- suppl-3251-226/art-12-3/par-1: 大気汚染防止法第二条第十七項 → e-Gov law 343AC0000000097, 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — not held in this collection
- suppl-3251-226/art-12-3/par-1: 第一号 → 地方税法 附則第十二条の三第一項第一号 (Supplementary Provisions, Article 12-3, paragraph (1), item (i)), suppl-3251-226/art-12-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-1/item-1
- suppl-3251-226/art-12-3/par-1: 同条 → 地方税法 附則第十二条の四 (Supplementary Provisions, Article 12-4), suppl-3251-226/art-12-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4
- suppl-3251-226/art-12-3/par-1/item-1: 第三項第一号 → 地方税法 附則第十二条の三第三項第一号 (Supplementary Provisions, Article 12-3, paragraph (3), item (i)), suppl-3251-226/art-12-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3/item-1
- suppl-3251-226/art-12-3/par-1/item-1: 次号 → 地方税法 附則第十二条の三第一項第二号 (Supplementary Provisions, Article 12-3, paragraph (1), item (ii)), suppl-3251-226/art-12-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-1/item-2
- suppl-3251-226/art-12-3/par-1/item-1: 次項第三号 → 地方税法 附則第十二条の三第二項第三号 (Supplementary Provisions, Article 12-3, paragraph (2), item (iii)), suppl-3251-226/art-12-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-2/item-3
- suppl-3251-226/art-12-3/par-1/item-1: 同項第二号 → 地方税法 附則第十二条の三第三項第二号 (Supplementary Provisions, Article 12-3, paragraph (3), item (ii)), suppl-3251-226/art-12-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3/item-2
- suppl-3251-226/art-12-3/par-1/item-1: 道路運送車両法第七条第一項 → 道路運送車両法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-7/par-1 · https://japanlaw.org/l/326AC0000000185/art-7/par-1
- suppl-3251-226/art-12-3/par-1/item-1: この条 → 地方税法 附則第十二条の三 (Supplementary Provisions, Article 12-3), suppl-3251-226/art-12-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3
- suppl-3251-226/art-12-3/par-1/item-1: 次条第一項 → 地方税法 附則第十二条の四第一項 (Supplementary Provisions, Article 12-4, paragraph (1)), suppl-3251-226/art-12-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1
- suppl-3251-226/art-12-3/par-1/item-2: 第三項第三号 → 地方税法 附則第十二条の三第三項第三号 (Supplementary Provisions, Article 12-3, paragraph (3), item (iii)), suppl-3251-226/art-12-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3/item-3
- suppl-3251-226/art-12-3/par-1/item-2: 前号 → 地方税法 附則第十二条の三第一項第一号 (Supplementary Provisions, Article 12-3, paragraph (1), item (i)), suppl-3251-226/art-12-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-1/item-1
- suppl-3251-226/art-12-3/par-2/item-2: 道路運送車両法第四十一条第一項 → 道路運送車両法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-41/par-1 · https://japanlaw.org/l/326AC0000000185/art-41/par-1
- suppl-3251-226/art-12-3/par-2/item-2: この号 → 地方税法 附則第十二条の三第二項第二号 (Supplementary Provisions, Article 12-3, paragraph (2), item (ii)), suppl-3251-226/art-12-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-2/item-2
- suppl-3251-226/art-12-3/par-2/item-2: 次項 → 地方税法 附則第十二条の三第三項 (Supplementary Provisions, Article 12-3, paragraph (3)), suppl-3251-226/art-12-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3
- suppl-3251-226/art-12-3/par-2/item-2: 同法第四十条第三号 → 道路運送車両法 第四十条第一項第三号 (Article 40, paragraph (1), item (iii)), art-40/par-1/item-3 — https://japanlaw.org/ja/road-transport-vehicle-act/art-40/par-1/item-3 · https://japanlaw.org/l/326AC0000000185/art-40/par-1/item-3
- suppl-3251-226/art-12-3/par-3: 前項 → 地方税法 附則第十二条の三第二項 (Supplementary Provisions, Article 12-3, paragraph (2)), suppl-3251-226/art-12-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-2
- suppl-3251-226/art-12-3/par-3/item-1: 道路運送車両法第四十一条第一項 → 道路運送車両法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-41/par-1 · https://japanlaw.org/l/326AC0000000185/art-41/par-1
- suppl-3251-226/art-12-3/par-3/item-1: この項 → 地方税法 附則第十二条の三第三項 (Supplementary Provisions, Article 12-3, paragraph (3)), suppl-3251-226/art-12-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3
- suppl-3251-226/art-12-3/par-3/item-1: 附則第十二条の五第一項 → 地方税法 附則第十二条の五第一項 (Supplementary Provisions, Article 12-5, paragraph (1)), suppl-3251-226/art-12-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-1
- suppl-3251-226/art-12-3/par-3/item-1: この号 → 地方税法 附則第十二条の三第三項第一号 (Supplementary Provisions, Article 12-3, paragraph (3), item (i)), suppl-3251-226/art-12-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3/item-1
- suppl-3251-226/art-12-3/par-3/item-1: 次号 → 地方税法 附則第十二条の三第三項第二号 (Supplementary Provisions, Article 12-3, paragraph (3), item (ii)), suppl-3251-226/art-12-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3/item-2
- suppl-3251-226/art-12-3/par-3/item-1: 第三号 → 地方税法 附則第十二条の三第三項第三号 (Supplementary Provisions, Article 12-3, paragraph (3), item (iii)), suppl-3251-226/art-12-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3/item-3
- suppl-3251-226/art-12-3/par-3/item-2: 道路運送車両法第四十一条第一項 → 道路運送車両法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-41/par-1 · https://japanlaw.org/l/326AC0000000185/art-41/par-1
- suppl-3251-226/art-12-3/par-3/item-3: 道路運送車両法第四十一条第一項 → 道路運送車両法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-41/par-1 · https://japanlaw.org/l/326AC0000000185/art-41/par-1
- suppl-3251-226/art-12-4/par-1: 地方税法等の一部を改正する法律（平成三十一年法律第二号）附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4311-2/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text
- suppl-3251-226/art-12-4/par-1: この項 → 地方税法 附則第十二条の四第一項 (Supplementary Provisions, Article 12-4, paragraph (1)), suppl-3251-226/art-12-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1
- suppl-3251-226/art-12-4/par-1: 地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条 → e-Gov law 428AC0000000013, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3251-226/art-12-4/par-1: 道路運送車両法第二条第五項 → 道路運送車両法 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/ja/road-transport-vehicle-act/art-2/par-5 · https://japanlaw.org/l/326AC0000000185/art-2/par-5
- suppl-3251-226/art-12-4/par-2: 前項 → 地方税法 附則第十二条の四第一項 (Supplementary Provisions, Article 12-4, paragraph (1)), suppl-3251-226/art-12-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1
- suppl-3251-226/art-12-4/par-3: 第一項 → 地方税法 附則第十二条の四第一項 (Supplementary Provisions, Article 12-4, paragraph (1)), suppl-3251-226/art-12-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1
- suppl-3251-226/art-12-4/par-3: 前条第一項 → 地方税法 附則第十二条の三第一項 (Supplementary Provisions, Article 12-3, paragraph (1)), suppl-3251-226/art-12-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-1
- suppl-3251-226/art-12-4/par-3: 第一号 → 地方税法 附則第十二条の四第一項第一号 (Supplementary Provisions, Article 12-4, paragraph (1), item (i)), suppl-3251-226/art-12-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-1
- suppl-3251-226/art-12-4/par-3: 第二号 → 地方税法 附則第十二条の四第一項第二号 (Supplementary Provisions, Article 12-4, paragraph (1), item (ii)), suppl-3251-226/art-12-4/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-2
- suppl-3251-226/art-12-4/par-3: 第三号 → 地方税法 附則第十二条の四第一項第三号 (Supplementary Provisions, Article 12-4, paragraph (1), item (iii)), suppl-3251-226/art-12-4/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-3
- suppl-3251-226/art-12-4/par-3: 第四号 → 地方税法 附則第十二条の四第一項第四号 (Supplementary Provisions, Article 12-4, paragraph (1), item (iv)), suppl-3251-226/art-12-4/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-4
- suppl-3251-226/art-12-4/par-3: 第五号 → 地方税法 附則第十二条の四第一項第五号 (Supplementary Provisions, Article 12-4, paragraph (1), item (v)), suppl-3251-226/art-12-4/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-5
- suppl-3251-226/art-12-4/par-3: 第六号 → 地方税法 附則第十二条の四第一項第六号 (Supplementary Provisions, Article 12-4, paragraph (1), item (vi)), suppl-3251-226/art-12-4/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-6
- suppl-3251-226/art-12-4/par-3: 第七号 → 地方税法 附則第十二条の四第一項第七号 (Supplementary Provisions, Article 12-4, paragraph (1), item (vii)), suppl-3251-226/art-12-4/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-7
- suppl-3251-226/art-12-4/par-3: 第八号 → 地方税法 附則第十二条の四第一項第八号 (Supplementary Provisions, Article 12-4, paragraph (1), item (viii)), suppl-3251-226/art-12-4/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-8
- suppl-3251-226/art-12-4/par-3: 第九号 → 地方税法 附則第十二条の四第一項第九号 (Supplementary Provisions, Article 12-4, paragraph (1), item (ix)), suppl-3251-226/art-12-4/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-9
- suppl-3251-226/art-12-4/par-3: 第十号 → 地方税法 附則第十二条の四第一項第十号 (Supplementary Provisions, Article 12-4, paragraph (1), item (x)), suppl-3251-226/art-12-4/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-4/par-1/item-10
- suppl-3251-226/art-12-5/par-1: 附則第十二条の三第二項 → 地方税法 附則第十二条の三第二項 (Supplementary Provisions, Article 12-3, paragraph (2)), suppl-3251-226/art-12-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-2
- suppl-3251-226/art-12-5/par-1: 第三項 → 地方税法 附則第十二条の三第三項 (Supplementary Provisions, Article 12-3, paragraph (3)), suppl-3251-226/art-12-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-3/par-3
- suppl-3251-226/art-12-5/par-1: この項 → 地方税法 附則第十二条の五第一項 (Supplementary Provisions, Article 12-5, paragraph (1)), suppl-3251-226/art-12-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-1
- suppl-3251-226/art-12-5/par-1: 次項 → 地方税法 附則第十二条の五第二項 (Supplementary Provisions, Article 12-5, paragraph (2)), suppl-3251-226/art-12-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-2
- suppl-3251-226/art-12-5/par-1: 第五項 → 地方税法 附則第十二条の五第五項 (Supplementary Provisions, Article 12-5, paragraph (5)), suppl-3251-226/art-12-5/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-5
- suppl-3251-226/art-12-5/par-2: 第百六十条から第百六十二条まで → 地方税法 第百六十条 (Article 160), art-160 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-8/from-art-155#art-160
- suppl-3251-226/art-12-5/par-2: 第百六十条から第百六十二条まで → 地方税法 第百六十二条 (Article 162), art-162 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-8/from-art-155#art-162
- suppl-3251-226/art-12-5/par-3: 前項 → 地方税法 附則第十二条の五第二項 (Supplementary Provisions, Article 12-5, paragraph (2)), suppl-3251-226/art-12-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-2
- suppl-3251-226/art-12-5/par-4: 第二項 → 地方税法 附則第十二条の五第二項 (Supplementary Provisions, Article 12-5, paragraph (2)), suppl-3251-226/art-12-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-2
- suppl-3251-226/art-12-5/par-4: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-3
- suppl-3251-226/art-12-5/par-4: 第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-1
- suppl-3251-226/art-12-5/par-4: 第百六十五条第一項 → 地方税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-8/from-art-165#art-165/par-1
- suppl-3251-226/art-12-5/par-4: この条 → 地方税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-8/from-art-165#art-165
- suppl-3251-226/art-12-5/par-5: 第二項 → 地方税法 附則第十二条の五第二項 (Supplementary Provisions, Article 12-5, paragraph (2)), suppl-3251-226/art-12-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-2
- suppl-3251-226/art-12-5/par-5: 同法第五十五条第四項 → 法人税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-4 · https://japanlaw.org/l/340AC0000000034/art-55/par-4
- suppl-3251-226/art-12-5/par-6: 前各項 → 地方税法 附則第十二条の五第一項 (Supplementary Provisions, Article 12-5, paragraph (1)), suppl-3251-226/art-12-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-1
- suppl-3251-226/art-12-5/par-6: 前各項 → 地方税法 附則第十二条の五第二項 (Supplementary Provisions, Article 12-5, paragraph (2)), suppl-3251-226/art-12-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-2
- suppl-3251-226/art-12-5/par-6: 前各項 → 地方税法 附則第十二条の五第三項 (Supplementary Provisions, Article 12-5, paragraph (3)), suppl-3251-226/art-12-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-3
- suppl-3251-226/art-12-5/par-6: 前各項 → 地方税法 附則第十二条の五第四項 (Supplementary Provisions, Article 12-5, paragraph (4)), suppl-3251-226/art-12-5/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-4
- suppl-3251-226/art-12-5/par-6: 前各項 → 地方税法 附則第十二条の五第五項 (Supplementary Provisions, Article 12-5, paragraph (5)), suppl-3251-226/art-12-5/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-12-5/par-5
- suppl-3251-226/art-13/par-1: 鉱業法施行法（昭和二十五年法律第二百九十号）第一条第二項 → e-Gov law 325AC0000000290, 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — not held in this collection
- suppl-3251-226/art-13/par-1: 鉱業法施行法第十七条第一項 → e-Gov law 325AC0000000290, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- suppl-3251-226/art-13/par-1: 第百七十八条 → 地方税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-9/from-art-178#art-178
- suppl-3251-226/art-13/par-1: 第百八十条 → 地方税法 第百八十条 (Article 180), art-180 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-9/from-art-178#art-180
- suppl-3251-226/art-14/par-1: 高速道路株式会社法第五条第一項第一号 → e-Gov law 416AC0000000099, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- suppl-3251-226/art-14/par-1: 第二号 → e-Gov law 416AC0000000099, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection
- suppl-3251-226/art-14/par-1: 第四号 → e-Gov law 416AC0000000099, 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — not held in this collection
- suppl-3251-226/art-14/par-1: 第五号 → e-Gov law 416AC0000000099, 第五条第一項第五号 (Article 5, paragraph (1), item (v)), art-5/par-1/item-5 — not held in this collection
- suppl-3251-226/art-14/par-1: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-342
- suppl-3251-226/art-14/par-1: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-14/par-2: 都市計画法第五条 → e-Gov law 343AC0000000100, 第五条 (Article 5), art-5 — not held in this collection
- suppl-3251-226/art-14/par-2: 都市鉄道等利便増進法（平成十七年法律第四十一号）第二条第六号 → e-Gov law 417AC0000000041, 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — not held in this collection
- suppl-3251-226/art-14/par-2: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-342
- suppl-3251-226/art-14/par-3: 第一項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3251-226/art-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14/par-1
- suppl-3251-226/art-14/par-3: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-415/par-1
- suppl-3251-226/art-14/par-3: 第三百四十八条 → 地方税法 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348
- suppl-3251-226/art-14/par-3: 附則第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3251-226/art-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14
- suppl-3251-226/art-14-2/par-1: 次項 → 地方税法 附則第十四条の二第二項 (Supplementary Provisions, Article 14-2, paragraph (2)), suppl-3251-226/art-14-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14-2/par-2
- suppl-3251-226/art-14-2/par-1: 第三項 → 地方税法 附則第十四条の二第三項 (Supplementary Provisions, Article 14-2, paragraph (3)), suppl-3251-226/art-14-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14-2/par-3
- suppl-3251-226/art-14-2/par-1: この条 → 地方税法 附則第十四条の二 (Supplementary Provisions, Article 14-2), suppl-3251-226/art-14-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-14-2
- suppl-3251-226/art-14-2/par-1: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-342
- suppl-3251-226/art-14-2/par-1: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-14-2/par-2: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-342
- suppl-3251-226/art-14-2/par-2: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-14-2/par-3: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-342
- suppl-3251-226/art-14-2/par-3: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-1: 物資の流通の効率化に関する法律（平成十七年法律第八十五号）第二十九条の七第二項 → e-Gov law 417AC0000000085, 第二十九条の七第二項 (Article 29-7, paragraph (2)), art-29-7/par-2 — not held in this collection
- suppl-3251-226/art-15/par-1: 第一号 → 地方税法 附則第十五条第一項第一号 (Supplementary Provisions, Article 15, paragraph (1), item (i)), suppl-3251-226/art-15/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-1/item-1
- suppl-3251-226/art-15/par-1: 同項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3251-226/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-1
- suppl-3251-226/art-15/par-1: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-1: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-1: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-1/item-1: 次号 → 地方税法 附則第十五条第一項第二号 (Supplementary Provisions, Article 15, paragraph (1), item (ii)), suppl-3251-226/art-15/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-1/item-2
- suppl-3251-226/art-15/par-2: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-2/item-1: 水質汚濁防止法第二条第二項 → e-Gov law 345AC0000000138, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-2/item-1: 同条第三項 → e-Gov law 345AC0000000138, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-2/item-1: 瀬戸内海環境保全特別措置法第十二条の二 → e-Gov law 348AC1000000110, 第十二条の二 (Article 12-2), art-12-2 — not held in this collection
- suppl-3251-226/art-15/par-2/item-1: 湖沼水質保全特別措置法第十四条 → e-Gov law 359AC0000000061, 第十四条 (Article 14), art-14 — not held in this collection
- suppl-3251-226/art-15/par-2/item-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-2/item-2: 廃棄物の処理及び清掃に関する法律第八条第一項 → e-Gov law 345AC0000000137, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-2: 第六号 → 地方税法 附則第十五条第二項第六号 (Supplementary Provisions, Article 15, paragraph (2), item (vi)), suppl-3251-226/art-15/par-2/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-2/item-6
- suppl-3251-226/art-15/par-2/item-3: 廃棄物の処理及び清掃に関する法律第八条第一項 → e-Gov law 345AC0000000137, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-3: 第六号 → 地方税法 附則第十五条第二項第六号 (Supplementary Provisions, Article 15, paragraph (2), item (vi)), suppl-3251-226/art-15/par-2/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-2/item-6
- suppl-3251-226/art-15/par-2/item-4: 廃棄物の処理及び清掃に関する法律第十五条第一項 → e-Gov law 345AC0000000137, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-4: 第六号 → 地方税法 附則第十五条第二項第六号 (Supplementary Provisions, Article 15, paragraph (2), item (vi)), suppl-3251-226/art-15/par-2/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-2/item-6
- suppl-3251-226/art-15/par-2/item-5: 下水道法第十二条第一項 → e-Gov law 333AC0000000079, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-5: 第十二条の十一第一項 → e-Gov law 333AC0000000079, 第十二条の十一第一項 (Article 12-11, paragraph (1)), art-12-11/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-5: 同法第二条第三号 → e-Gov law 333AC0000000079, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15/par-2/item-5: 同条第七号 → e-Gov law 333AC0000000079, 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — not held in this collection
- suppl-3251-226/art-15/par-2/item-5: この号 → 地方税法 附則第十五条第二項第五号 (Supplementary Provisions, Article 15, paragraph (2), item (v)), suppl-3251-226/art-15/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-2/item-5
- suppl-3251-226/art-15/par-2/item-5: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-2/item-6: 資源循環の促進のための再資源化事業等の高度化に関する法律第十一条第一項 → e-Gov law 506AC0000000041, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-6: 第十六条第一項 → e-Gov law 506AC0000000041, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- suppl-3251-226/art-15/par-2/item-6: 同法第十三条第九項 → e-Gov law 506AC0000000041, 第十三条第九項 (Article 13, paragraph (9)), art-13/par-9 — not held in this collection
- suppl-3251-226/art-15/par-2/item-6: 第十八条第五項 → e-Gov law 506AC0000000041, 第十八条第五項 (Article 18, paragraph (5)), art-18/par-5 — not held in this collection
- suppl-3251-226/art-15/par-3: 航空法第百条 → e-Gov law 327AC0000000231, 第百条 (Article 100), art-100 — not held in this collection
- suppl-3251-226/art-15/par-3: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-3/item-1: 次号 → 地方税法 附則第十五条第三項第二号 (Supplementary Provisions, Article 15, paragraph (3), item (ii)), suppl-3251-226/art-15/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-3/item-2
- suppl-3251-226/art-15/par-3/item-3: 前二号 → 地方税法 附則第十五条第三項第一号 (Supplementary Provisions, Article 15, paragraph (3), item (i)), suppl-3251-226/art-15/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-3/item-1
- suppl-3251-226/art-15/par-3/item-3: 前二号 → 地方税法 附則第十五条第三項第二号 (Supplementary Provisions, Article 15, paragraph (3), item (ii)), suppl-3251-226/art-15/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-3/item-2
- suppl-3251-226/art-15/par-4: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-5: 日本海溝・千島海溝周辺海溝型地震に係る地震防災対策の推進に関する特別措置法（平成十六年法律第二十七号）第三条第一項 → e-Gov law 416AC1000000027, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3251-226/art-15/par-5: 首都直下地震対策特別措置法（平成二十五年法律第八十八号）第三条第一項 → e-Gov law 425AC1000000088, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3251-226/art-15/par-5: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-6: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-7: 海上運送法（昭和二十四年法律第百八十七号）第四十四条の二 → e-Gov law 324AC0000000187, 第四十四条の二 (Article 44-2), art-44-2 — not held in this collection
- suppl-3251-226/art-15/par-7: 海上運送法第三十九条の二十三 → e-Gov law 324AC0000000187, 第三十九条の二十三 (Article 39-23), art-39-23 — not held in this collection
- suppl-3251-226/art-15/par-7: 同法第三十九条の十九第一項 → e-Gov law 324AC0000000187, 第三十九条の十九第一項 (Article 39-19, paragraph (1)), art-39-19/par-1 — not held in this collection
- suppl-3251-226/art-15/par-8: 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項 → e-Gov law 361AC0000000088, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- suppl-3251-226/art-15/par-8: この項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-3251-226/art-15/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-8
- suppl-3251-226/art-15/par-8: 全国新幹線鉄道整備法第八条 → e-Gov law 345AC1000000071, 第八条 (Article 8), art-8 — not held in this collection
- suppl-3251-226/art-15/par-8: 同法第四条第一項 → e-Gov law 345AC1000000071, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-15/par-8: 鉄道事業法第二十八条の二第一項 → e-Gov law 361AC0000000092, 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-8: 同法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-8: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-8: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-8: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-9: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-9: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-9: 第十六項 → 地方税法 附則第十五条第十六項 (Supplementary Provisions, Article 15, paragraph (16)), suppl-3251-226/art-15/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-16
- suppl-3251-226/art-15/par-9: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-10: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-10: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-10: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-10: 次項 → 地方税法 附則第十五条第十一項 (Supplementary Provisions, Article 15, paragraph (11)), suppl-3251-226/art-15/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11
- suppl-3251-226/art-15/par-11: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-11: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-11: この項 → 地方税法 附則第十五条第十一項 (Supplementary Provisions, Article 15, paragraph (11)), suppl-3251-226/art-15/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11
- suppl-3251-226/art-15/par-11: 第一号 → 地方税法 附則第十五条第十一項第一号 (Supplementary Provisions, Article 15, paragraph (11), item (i)), suppl-3251-226/art-15/par-11/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11/item-1
- suppl-3251-226/art-15/par-11: 第二号 → 地方税法 附則第十五条第十一項第二号 (Supplementary Provisions, Article 15, paragraph (11), item (ii)), suppl-3251-226/art-15/par-11/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11/item-2
- suppl-3251-226/art-15/par-11: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-11/item-2: 前号 → 地方税法 附則第十五条第十一項第一号 (Supplementary Provisions, Article 15, paragraph (11), item (i)), suppl-3251-226/art-15/par-11/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11/item-1
- suppl-3251-226/art-15/par-11/item-3: 第一号 → 地方税法 附則第十五条第十一項第一号 (Supplementary Provisions, Article 15, paragraph (11), item (i)), suppl-3251-226/art-15/par-11/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11/item-1
- suppl-3251-226/art-15/par-12: 民間資金等の活用による公共施設等の整備等の促進に関する法律第二条第五項 → e-Gov law 411AC1000000117, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-12: 同法第五条第二項第五号 → e-Gov law 411AC1000000117, 第五条第二項第五号 (Article 5, paragraph (2), item (v)), art-5/par-2/item-5 — not held in this collection
- suppl-3251-226/art-15/par-12: 同法第二条第四項 → e-Gov law 411AC1000000117, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-15/par-12: 同条第三項第一号 → e-Gov law 411AC1000000117, 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — not held in this collection
- suppl-3251-226/art-15/par-12: 第二号 → e-Gov law 411AC1000000117, 第二条第三項第二号 (Article 2, paragraph (3), item (ii)), art-2/par-3/item-2 — not held in this collection
- suppl-3251-226/art-15/par-12: 同条第一項 → e-Gov law 411AC1000000117, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-12: 同項第三号 → e-Gov law 411AC1000000117, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15/par-12: 同項第五号 → e-Gov law 411AC1000000117, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- suppl-3251-226/art-15/par-12: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-12: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-12: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-13: 都市再生特別措置法第二十三条 → e-Gov law 414AC0000000022, 第二十三条 (Article 23), art-23 — not held in this collection
- suppl-3251-226/art-15/par-13: 同法第二十五条 → e-Gov law 414AC0000000022, 第二十五条 (Article 25), art-25 — not held in this collection
- suppl-3251-226/art-15/par-13: 同法第二条第五項 → e-Gov law 414AC0000000022, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-13: 都市再生特別措置法第二条第二項 → e-Gov law 414AC0000000022, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-13: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-13: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-13: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-13: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-14: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-14: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-14: 都市鉄道等利便増進法第二条第七号 → e-Gov law 417AC0000000041, 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — not held in this collection
- suppl-3251-226/art-15/par-14: 同条第三号 → e-Gov law 417AC0000000041, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15/par-14: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-14: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-14: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-15: 特定外貿埠頭の管理運営に関する法律（昭和五十六年法律第二十八号）第三条第三項 → e-Gov law 356AC0000000028, 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — not held in this collection
- suppl-3251-226/art-15/par-15: この項 → 地方税法 附則第十五条第十五項 (Supplementary Provisions, Article 15, paragraph (15)), suppl-3251-226/art-15/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-15
- suppl-3251-226/art-15/par-15: 港湾法第二条第一項 → e-Gov law 325AC0000000218, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-15: 地方税法等の一部を改正する法律（平成二十年法律第二十一号。以下この項において「平成二十年改正法」という。）附則第十条第十二項 → 地方税法 附則第十条第十二項 (Supplementary Provisions, Article 10, paragraph (12)), suppl-4201-21/art-10/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text
- suppl-3251-226/art-15/par-15: 第十六条第四項 → 地方税法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4201-21/art-16/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text
- suppl-3251-226/art-15/par-15: 地方税法等の一部を改正する法律（平成十八年法律第七号）附則第十三条第十八項 → 地方税法 附則第十三条第十八項 (Supplementary Provisions, Article 13, paragraph (18)), suppl-4181-7/art-13/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text
- suppl-3251-226/art-15/par-15: 第二十条第二項 → 地方税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4181-7/art-20/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text
- suppl-3251-226/art-15/par-15: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-15: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-15: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-15: の規定による改正前の外貿埠頭公団の解散及び業務の承継に関する法律（昭和五十六年法律第二十八号）第二条第一項 → e-Gov law 356AC0000000028, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-16: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-16: 地域公共交通の活性化及び再生に関する法律第二十四条第八項 → e-Gov law 419AC0000000059, 第二十四条第八項 (Article 24, paragraph (8)), art-24/par-8 — not held in this collection
- suppl-3251-226/art-15/par-16: 同法第二十九条の九 → e-Gov law 419AC0000000059, 第二十九条の九 (Article 29-9), art-29-9 — not held in this collection
- suppl-3251-226/art-15/par-16: 同法第二条第十号 → e-Gov law 419AC0000000059, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- suppl-3251-226/art-15/par-16: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-16: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-16: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-17: 農林漁業有機物資源のバイオ燃料の原材料としての利用の促進に関する法律（平成二十年法律第四十五号）第二条第三項 → e-Gov law 420AC0000000045, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-17: 同法第五条第二項 → e-Gov law 420AC0000000045, 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — not held in this collection
- suppl-3251-226/art-15/par-17: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-18: 文化財保護法第七十一条第一項 → e-Gov law 325AC0100000214, 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — not held in this collection
- suppl-3251-226/art-15/par-18: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-18: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-19: 港湾法第四十三条の十一第十二項 → e-Gov law 325AC0000000218, 第四十三条の十一第十二項 (Article 43-11, paragraph (12)), art-43-11/par-12 — not held in this collection
- suppl-3251-226/art-15/par-19: 同法第二条第二項 → e-Gov law 325AC0000000218, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-19: この項 → 地方税法 附則第十五条第十九項 (Supplementary Provisions, Article 15, paragraph (19)), suppl-3251-226/art-15/par-19 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-19
- suppl-3251-226/art-15/par-19: 同法第五十五条の七第一項 → e-Gov law 325AC0000000218, 第五十五条の七第一項 (Article 55-7, paragraph (1)), art-55-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-19: 第五十五条の九第一項 → e-Gov law 325AC0000000218, 第五十五条の九第一項 (Article 55-9, paragraph (1)), art-55-9/par-1 — not held in this collection
- suppl-3251-226/art-15/par-19: 特定外貿埠頭の管理運営に関する法律第六条第一項 → e-Gov law 356AC0000000028, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- suppl-3251-226/art-15/par-19: 港湾法第二条第五項 → e-Gov law 325AC0000000218, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-19: 同項第六号 → e-Gov law 325AC0000000218, 第二条第五項第六号 (Article 2, paragraph (5), item (vi)), art-2/par-5/item-6 — not held in this collection
- suppl-3251-226/art-15/par-19: 同項第十二号 → e-Gov law 325AC0000000218, 第二条第五項第十二号 (Article 2, paragraph (5), item (xii)), art-2/par-5/item-12 — not held in this collection
- suppl-3251-226/art-15/par-19: 同法第五十条の二第二項第三号 → e-Gov law 325AC0000000218, 第五十条の二第二項第三号 (Article 50-2, paragraph (2), item (iii)), art-50-2/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-19: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-19: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-19: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-20: 津波防災地域づくりに関する法律（平成二十三年法律第百二十三号）第十条第二項 → e-Gov law 423AC0000000123, 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — not held in this collection
- suppl-3251-226/art-15/par-20: 港湾法第二条第四項 → e-Gov law 325AC0000000218, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-15/par-20: 津波防災地域づくりに関する法律第十条第一項 → e-Gov law 423AC0000000123, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- suppl-3251-226/art-15/par-20: 第二十八項 → 地方税法 附則第十五条第二十八項 (Supplementary Provisions, Article 15, paragraph (28)), suppl-3251-226/art-15/par-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-28
- suppl-3251-226/art-15/par-20: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-20: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-21: この項 → 地方税法 附則第十五条第二十一項 (Supplementary Provisions, Article 15, paragraph (21)), suppl-3251-226/art-15/par-21 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-21
- suppl-3251-226/art-15/par-21: 第一号 → 地方税法 附則第十五条第二十一項第一号 (Supplementary Provisions, Article 15, paragraph (21), item (i)), suppl-3251-226/art-15/par-21/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-21/item-1
- suppl-3251-226/art-15/par-21: 次項 → 地方税法 附則第十五条第二十二項 (Supplementary Provisions, Article 15, paragraph (22)), suppl-3251-226/art-15/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-22
- suppl-3251-226/art-15/par-21: 第三号 → 地方税法 附則第十五条第二十一項第三号 (Supplementary Provisions, Article 15, paragraph (21), item (iii)), suppl-3251-226/art-15/par-21/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-21/item-3
- suppl-3251-226/art-15/par-21: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-21/item-1: この号 → 地方税法 附則第十五条第二十一項第一号 (Supplementary Provisions, Article 15, paragraph (21), item (i)), suppl-3251-226/art-15/par-21/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-21/item-1
- suppl-3251-226/art-15/par-21/item-1: 次項 → 地方税法 附則第十五条第二十二項 (Supplementary Provisions, Article 15, paragraph (22)), suppl-3251-226/art-15/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-22
- suppl-3251-226/art-15/par-21/item-2: 津波防災地域づくりに関する法律第六十条第一項 → e-Gov law 423AC0000000123, 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — not held in this collection
- suppl-3251-226/art-15/par-21/item-2: この号 → 地方税法 附則第十五条第二十一項第二号 (Supplementary Provisions, Article 15, paragraph (21), item (ii)), suppl-3251-226/art-15/par-21/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-21/item-2
- suppl-3251-226/art-15/par-21/item-2: 次項 → 地方税法 附則第十五条第二十二項 (Supplementary Provisions, Article 15, paragraph (22)), suppl-3251-226/art-15/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-22
- suppl-3251-226/art-15/par-21/item-3: 津波防災地域づくりに関する法律第六十一条第一項 → e-Gov law 423AC0000000123, 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — not held in this collection
- suppl-3251-226/art-15/par-22: 第一号 → 地方税法 附則第十五条第二十二項第一号 (Supplementary Provisions, Article 15, paragraph (22), item (i)), suppl-3251-226/art-15/par-22/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-22/item-1
- suppl-3251-226/art-15/par-22: 第二号 → 地方税法 附則第十五条第二十二項第二号 (Supplementary Provisions, Article 15, paragraph (22), item (ii)), suppl-3251-226/art-15/par-22/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-22/item-2
- suppl-3251-226/art-15/par-22: この項 → 地方税法 附則第十五条第二十二項 (Supplementary Provisions, Article 15, paragraph (22)), suppl-3251-226/art-15/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-22
- suppl-3251-226/art-15/par-22: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-22/item-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-22/item-2: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-23: 鉄道事業法第二条第六項 → e-Gov law 361AC0000000092, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- suppl-3251-226/art-15/par-23: この項 → 地方税法 附則第十五条第二十三項 (Supplementary Provisions, Article 15, paragraph (23)), suppl-3251-226/art-15/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-23
- suppl-3251-226/art-15/par-23: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-23: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-23: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-24: 第一号 → 地方税法 附則第十五条第二十四項第一号 (Supplementary Provisions, Article 15, paragraph (24), item (i)), suppl-3251-226/art-15/par-24/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-1
- suppl-3251-226/art-15/par-24: 第二条第二項 → e-Gov law 423AC0000000108, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-24: 同条第三項第六号 → e-Gov law 423AC0000000108, 第二条第三項第六号 (Article 2, paragraph (3), item (vi)), art-2/par-3/item-6 — not held in this collection
- suppl-3251-226/art-15/par-24: この項 → 地方税法 附則第十五条第二十四項 (Supplementary Provisions, Article 15, paragraph (24)), suppl-3251-226/art-15/par-24 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24
- suppl-3251-226/art-15/par-24: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-24/item-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-24/item-1/sub-2: 再生可能エネルギー電気特措法第二条第五項 → e-Gov law 423AC0000000108, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-24/item-1/sub-2: 次号 → 地方税法 附則第十五条第二十四項第二号 (Supplementary Provisions, Article 15, paragraph (24), item (ii)), suppl-3251-226/art-15/par-24/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-2
- suppl-3251-226/art-15/par-24/item-1/sub-2: 第四号 → 地方税法 附則第十五条第二十四項第四号 (Supplementary Provisions, Article 15, paragraph (24), item (iv)), suppl-3251-226/art-15/par-24/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-4
- suppl-3251-226/art-15/par-24/item-1/sub-3: 第三号 → 地方税法 附則第十五条第二十四項第三号 (Supplementary Provisions, Article 15, paragraph (24), item (iii)), suppl-3251-226/art-15/par-24/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-3
- suppl-3251-226/art-15/par-24/item-1/sub-4: 再生可能エネルギー電気特措法第二条第三項第五号 → e-Gov law 423AC0000000108, 第二条第三項第五号 (Article 2, paragraph (3), item (v)), art-2/par-3/item-5 — not held in this collection
- suppl-3251-226/art-15/par-24/item-2: この号 → 地方税法 附則第十五条第二十四項第二号 (Supplementary Provisions, Article 15, paragraph (24), item (ii)), suppl-3251-226/art-15/par-24/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-2
- suppl-3251-226/art-15/par-24/item-2: 次号 → 地方税法 附則第十五条第二十四項第三号 (Supplementary Provisions, Article 15, paragraph (24), item (iii)), suppl-3251-226/art-15/par-24/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-3
- suppl-3251-226/art-15/par-24/item-2: 海洋再生可能エネルギー発電設備の整備に関する法律（平成三十年法律第八十九号）第二十二条第一項 → e-Gov law 430AC0000000089, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection
- suppl-3251-226/art-15/par-24/item-2: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-24/item-3: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-1: 港湾法第三十七条第一項 → e-Gov law 325AC0000000218, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-1: 第一号 → e-Gov law 325AC0000000218, 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-2: 地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第二十二条の三第三項第一号 → e-Gov law 410AC0000000117, 第二十二条の三第三項第一号 (Article 22-3, paragraph (3), item (i)), art-22-3/par-3/item-1 — not held in this collection
- suppl-3251-226/art-15/par-24/item-3/sub-1/sub2-3: 農林漁業の健全な発展と調和のとれた再生可能エネルギー電気の発電の促進に関する法律（平成二十五年法律第八十一号）第八条第三項 → e-Gov law 425AC0000000081, 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — not held in this collection
- suppl-3251-226/art-15/par-24/item-3/sub-2: 第一号 → 地方税法 附則第十五条第二十四項第一号 (Supplementary Provisions, Article 15, paragraph (24), item (i)), suppl-3251-226/art-15/par-24/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-1
- suppl-3251-226/art-15/par-24/item-4: 第一号 → 地方税法 附則第十五条第二十四項第一号 (Supplementary Provisions, Article 15, paragraph (24), item (i)), suppl-3251-226/art-15/par-24/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-24/item-1
- suppl-3251-226/art-15/par-24/item-4: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-25: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-25: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-25: 鉄道事業法第八条第一項 → e-Gov law 361AC0000000092, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3251-226/art-15/par-25: この項 → 地方税法 附則第十五条第二十五項 (Supplementary Provisions, Article 15, paragraph (25)), suppl-3251-226/art-15/par-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-25
- suppl-3251-226/art-15/par-25: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-26: 港湾法第五十条の六第二項第三号 → e-Gov law 325AC0000000218, 第五十条の六第二項第三号 (Article 50-6, paragraph (2), item (iii)), art-50-6/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-26: 同法第二条の二第三項 → e-Gov law 325AC0000000218, 第二条の二第三項 (Article 2-2, paragraph (3)), art-2-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-26: 港湾法第二条第五項 → e-Gov law 325AC0000000218, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-26: 同項第六号 → e-Gov law 325AC0000000218, 第二条第五項第六号 (Article 2, paragraph (5), item (vi)), art-2/par-5/item-6 — not held in this collection
- suppl-3251-226/art-15/par-26: 同法第五十条の二第二項第三号 → e-Gov law 325AC0000000218, 第五十条の二第二項第三号 (Article 50-2, paragraph (2), item (iii)), art-50-2/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-26: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-26: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-26: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-27: 水防法（昭和二十四年法律第百九十三号）第十五条第一項第四号 → e-Gov law 324AC0000000193, 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — not held in this collection
- suppl-3251-226/art-15/par-27: 同法第十四条第一項 → e-Gov law 324AC0000000193, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第一号 → e-Gov law 324AC0000000193, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第二項 → e-Gov law 324AC0000000193, 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — not held in this collection
- suppl-3251-226/art-15/par-27: 第一号 → e-Gov law 324AC0000000193, 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 同法第十四条の二第一項 → e-Gov law 324AC0000000193, 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第一号 → e-Gov law 324AC0000000193, 第十四条の二第一項第一号 (Article 14-2, paragraph (1), item (i)), art-14-2/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第二項 → e-Gov law 324AC0000000193, 第十四条の二第二項 (Article 14-2, paragraph (2)), art-14-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-27: 第一号 → e-Gov law 324AC0000000193, 第十四条の二第二項第一号 (Article 14-2, paragraph (2), item (i)), art-14-2/par-2/item-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 同法第十四条の三第一項 → e-Gov law 324AC0000000193, 第十四条の三第一項 (Article 14-3, paragraph (1)), art-14-3/par-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第一号 → e-Gov law 324AC0000000193, 第十四条の三第一項第一号 (Article 14-3, paragraph (1), item (i)), art-14-3/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-27: この項 → 地方税法 附則第十五条第二十七項 (Supplementary Provisions, Article 15, paragraph (27)), suppl-3251-226/art-15/par-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-27
- suppl-3251-226/art-15/par-27: 同法第十五条の二第一項 → e-Gov law 324AC0000000193, 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-27: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-27: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-28: 港湾法第二条第二項 → e-Gov law 325AC0000000218, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-28: 港湾法第五十一条の九第三項第一号 → e-Gov law 325AC0000000218, 第五十一条の九第三項第一号 (Article 51-9, paragraph (3), item (i)), art-51-9/par-3/item-1 — not held in this collection
- suppl-3251-226/art-15/par-28: 同条第一項 → e-Gov law 325AC0000000218, 第五十一条の九第一項 (Article 51-9, paragraph (1)), art-51-9/par-1 — not held in this collection
- suppl-3251-226/art-15/par-28: この項 → 地方税法 附則第十五条第二十八項 (Supplementary Provisions, Article 15, paragraph (28)), suppl-3251-226/art-15/par-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-28
- suppl-3251-226/art-15/par-28: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-28/item-1: 港湾法第二条第三項 → e-Gov law 325AC0000000218, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-28/item-1: 同条第八項 → e-Gov law 325AC0000000218, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- suppl-3251-226/art-15/par-28/item-1: 同法第五十五条の三の四 → e-Gov law 325AC0000000218, 第五十五条の三の四 (Article 55-3-4), art-55-3-4 — not held in this collection
- suppl-3251-226/art-15/par-28/item-1: 同法第五十五条の三の五第一項 → e-Gov law 325AC0000000218, 第五十五条の三の五第一項 (Article 55-3-5, paragraph (1)), art-55-3-5/par-1 — not held in this collection
- suppl-3251-226/art-15/par-28/item-2: 前号 → 地方税法 附則第十五条第二十八項第一号 (Supplementary Provisions, Article 15, paragraph (28), item (i)), suppl-3251-226/art-15/par-28/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-28/item-1
- suppl-3251-226/art-15/par-29: 電気事業法第二条第一項第九号 → e-Gov law 339AC0000000170, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- suppl-3251-226/art-15/par-29: 電気通信事業法第二条第五号 → e-Gov law 359AC0000000086, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- suppl-3251-226/art-15/par-29: 道路法第二条第一項 → e-Gov law 327AC1000000180, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-29: この項 → 地方税法 附則第十五条第二十九項 (Supplementary Provisions, Article 15, paragraph (29)), suppl-3251-226/art-15/par-29 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-29
- suppl-3251-226/art-15/par-29: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-29/item-1: 道路法第三十七条第一項 → e-Gov law 327AC1000000180, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- suppl-3251-226/art-15/par-29/item-1: 同法第二条第一項 → e-Gov law 327AC1000000180, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-29/item-2: 災害対策基本法第四十条第一項 → e-Gov law 336AC0000000223, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-15/par-29/item-2: 同条第二項第三号 → e-Gov law 336AC0000000223, 第四十条第二項第三号 (Article 40, paragraph (2), item (iii)), art-40/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-29/item-2: 前号 → 地方税法 附則第十五条第二十九項第一号 (Supplementary Provisions, Article 15, paragraph (29), item (i)), suppl-3251-226/art-15/par-29/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-29/item-1
- suppl-3251-226/art-15/par-30: 農地中間管理事業の推進に関する法律第二条第四項 → e-Gov law 425AC0000000101, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-15/par-30: 同条第五項 → e-Gov law 425AC0000000101, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-15/par-30: 第一号 → e-Gov law 425AC0000000101, 第二条第五項第一号 (Article 2, paragraph (5), item (i)), art-2/par-5/item-1 — not held in this collection
- suppl-3251-226/art-15/par-30: この項 → 地方税法 附則第十五条第三十項 (Supplementary Provisions, Article 15, paragraph (30)), suppl-3251-226/art-15/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-30
- suppl-3251-226/art-15/par-30: 農業経営基盤強化促進法第十九条第一項 → e-Gov law 355AC0000000065, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- suppl-3251-226/art-15/par-30: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-30: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-31: 都市緑地法第八十一条第一項 → e-Gov law 348AC0000000072, 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — not held in this collection
- suppl-3251-226/art-15/par-31: 同法第八十二条第一号 → e-Gov law 348AC0000000072, 第八十二条第一項第一号 (Article 82, paragraph (1), item (i)), art-82/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-31: 都市緑地法第六十三条 → e-Gov law 348AC0000000072, 第六十三条 (Article 63), art-63 — not held in this collection
- suppl-3251-226/art-15/par-31: 同法第五十五条第一項 → e-Gov law 348AC0000000072, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- suppl-3251-226/art-15/par-31: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-31: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-32: 所有者不明土地の利用の円滑化等に関する特別措置法（平成三十年法律第四十九号）第十五条 → e-Gov law 430AC0000000049, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-3251-226/art-15/par-32: 同法第二条第二項 → e-Gov law 430AC0000000049, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-32: 同法第十条第一項第一号 → e-Gov law 430AC0000000049, 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-32: 同法第二条第三項 → e-Gov law 430AC0000000049, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-32: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-32: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-32: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-32: 同法第十三条第二項第二号 → e-Gov law 430AC0000000049, 第十三条第二項第二号 (Article 13, paragraph (2), item (ii)), art-13/par-2/item-2 — not held in this collection
- suppl-3251-226/art-15/par-32: この項 → 地方税法 附則第十五条第三十二項 (Supplementary Provisions, Article 15, paragraph (32)), suppl-3251-226/art-15/par-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-32
- suppl-3251-226/art-15/par-32: 同条第二項第三号 → e-Gov law 430AC0000000049, 第十三条第二項第三号 (Article 13, paragraph (2), item (iii)), art-13/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-32: 同法第二条第三項第八号 → e-Gov law 430AC0000000049, 第二条第三項第八号 (Article 2, paragraph (3), item (viii)), art-2/par-3/item-8 — not held in this collection
- suppl-3251-226/art-15/par-33: 農業近代化資金融通法第二条第三項 → e-Gov law 336AC0000000202, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-33: 漁業近代化資金融通法（昭和四十四年法律第五十二号）第二条第三項 → e-Gov law 344AC0000000052, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-15/par-33: 林業・木材産業改善資金助成法（昭和五十一年法律第四十二号）第二条第一項 → e-Gov law 351AC0000000042, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-33: 沖縄振興開発金融公庫法第十九条第一項第四号 → e-Gov law 347AC0000000031, 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — not held in this collection
- suppl-3251-226/art-15/par-33: 株式会社日本政策金融公庫法別表第一第八号 → e-Gov law 419AC0000000057, 別表第一 (Appended Table 1), appdx-1 — not held in this collection
- suppl-3251-226/art-15/par-33: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-34: 農地中間管理事業の推進に関する法律第二条第四項 → e-Gov law 425AC0000000101, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-15/par-34: 農業経営基盤強化促進法第十四条の五第一項 → e-Gov law 355AC0000000065, 第十四条の五第一項 (Article 14-5, paragraph (1)), art-14-5/par-1 — not held in this collection
- suppl-3251-226/art-15/par-34: 同法第十九条第七項 → e-Gov law 355AC0000000065, 第十九条第七項 (Article 19, paragraph (7)), art-19/par-7 — not held in this collection
- suppl-3251-226/art-15/par-34: 同条第一項 → e-Gov law 355AC0000000065, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- suppl-3251-226/art-15/par-34: 同条第三項 → e-Gov law 355AC0000000065, 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — not held in this collection
- suppl-3251-226/art-15/par-34: 同法第四条第一項 → e-Gov law 355AC0000000065, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-15/par-34: この項 → 地方税法 附則第十五条第三十四項 (Supplementary Provisions, Article 15, paragraph (34)), suppl-3251-226/art-15/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-34
- suppl-3251-226/art-15/par-34: 前項 → 地方税法 附則第十五条第三十三項 (Supplementary Provisions, Article 15, paragraph (33)), suppl-3251-226/art-15/par-33 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-33
- suppl-3251-226/art-15/par-34: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-35: 水防法第十五条の六第一項 → e-Gov law 324AC0000000193, 第十五条の六第一項 (Article 15-6, paragraph (1)), art-15-6/par-1 — not held in this collection
- suppl-3251-226/art-15/par-35: 同法第十四条第一項 → e-Gov law 324AC0000000193, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- suppl-3251-226/art-15/par-35: 第一号 → e-Gov law 324AC0000000193, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-35: 第二項 → e-Gov law 324AC0000000193, 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — not held in this collection
- suppl-3251-226/art-15/par-35: 第一号 → e-Gov law 324AC0000000193, 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — not held in this collection
- suppl-3251-226/art-15/par-35: 河川法第六条第一項 → e-Gov law 339AC0000000167, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- suppl-3251-226/art-15/par-35: この項 → 地方税法 附則第十五条第三十五項 (Supplementary Provisions, Article 15, paragraph (35)), suppl-3251-226/art-15/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-35
- suppl-3251-226/art-15/par-35: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-35: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-36: 都市再生特別措置法第四十六条第三項第二号 → e-Gov law 414AC0000000022, 第四十六条第三項第二号 (Article 46, paragraph (3), item (ii)), art-46/par-3/item-2 — not held in this collection
- suppl-3251-226/art-15/par-36: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-36: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-36: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-36: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-37: 電波法（昭和二十五年法律第百三十一号）第二条第五号 → e-Gov law 325AC0000000131, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- suppl-3251-226/art-15/par-37: 特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第三十七号）第十条第二項 → e-Gov law 502AC0000000037, 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — not held in this collection
- suppl-3251-226/art-15/par-37: 同法第九条第一項 → e-Gov law 502AC0000000037, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- suppl-3251-226/art-15/par-37: 同法第二条第一項 → e-Gov law 502AC0000000037, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-15/par-37: 同項第一号 → e-Gov law 502AC0000000037, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-37: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-38: 自転車活用推進法（平成二十八年法律第百十三号）第十一条第一項 → e-Gov law 428AC1000000113, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-3251-226/art-15/par-38: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-39: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-39: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-15/par-39/item-1: 特定都市河川浸水被害対策法（平成十五年法律第七十七号）第十五条 → e-Gov law 415AC0000000077, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-3251-226/art-15/par-39/item-1: 同法第二条第六項 → e-Gov law 415AC0000000077, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- suppl-3251-226/art-15/par-39/item-2: 下水道法第二十五条の十四 → e-Gov law 333AC0000000079, 第二十五条の十四 (Article 25-14), art-25-14 — not held in this collection
- suppl-3251-226/art-15/par-39/item-2: 同法第二十五条の十第一項 → e-Gov law 333AC0000000079, 第二十五条の十第一項 (Article 25-10, paragraph (1)), art-25-10/par-1 — not held in this collection
- suppl-3251-226/art-15/par-40: 特定都市河川浸水被害対策法第五十三条第一項 → e-Gov law 415AC0000000077, 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — not held in this collection
- suppl-3251-226/art-15/par-40: この項 → 地方税法 附則第十五条第四十項 (Supplementary Provisions, Article 15, paragraph (40)), suppl-3251-226/art-15/par-40 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-40
- suppl-3251-226/art-15/par-40: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-40: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-41: 港湾法第四十三条の十一第十二項 → e-Gov law 325AC0000000218, 第四十三条の十一第十二項 (Article 43-11, paragraph (12)), art-43-11/par-12 — not held in this collection
- suppl-3251-226/art-15/par-41: 同法第二条第二項 → e-Gov law 325AC0000000218, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-3251-226/art-15/par-41: 港湾法第五十条の二第二項第三号 → e-Gov law 325AC0000000218, 第五十条の二第二項第三号 (Article 50-2, paragraph (2), item (iii)), art-50-2/par-2/item-3 — not held in this collection
- suppl-3251-226/art-15/par-41: 同法第二条第五項第八号の二 → e-Gov law 325AC0000000218, 第二条第五項第八号の二 (Article 2, paragraph (5), item (viii-2)), art-2/par-5/item-8-2 — not held in this collection
- suppl-3251-226/art-15/par-41: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-42: 租税特別措置法第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- suppl-3251-226/art-15/par-42: 同法第四十二条の六第一項 → 租税特別措置法 第四十二条の六第一項 (Article 42-6, paragraph (1)), art-42-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1
- suppl-3251-226/art-15/par-42: この項 → 地方税法 附則第十五条第四十二項 (Supplementary Provisions, Article 15, paragraph (42)), suppl-3251-226/art-15/par-42 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-42
- suppl-3251-226/art-15/par-42: 同法第十条の五の四第四項第七号 → 租税特別措置法 第十条の五の四第四項第七号 (Article 10-5-4, paragraph (4), item (vii)), art-10-5-4/par-4/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-7
- suppl-3251-226/art-15/par-42: 第四十二条の十二の五第四項第八号 → 租税特別措置法 第四十二条の十二の五第四項第八号 (Article 42-12-5, paragraph (4), item (viii)), art-42-12-5/par-4/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-8
- suppl-3251-226/art-15/par-42: 中小企業等経営強化法第五十三条第二項 → e-Gov law 411AC0000000018, 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — not held in this collection
- suppl-3251-226/art-15/par-42: 同法第二条第十四項 → e-Gov law 411AC0000000018, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- suppl-3251-226/art-15/par-42: 法人税法第六十四条の二第三項 → 法人税法 第六十四条の二第三項 (Article 64-2, paragraph (3)), art-64-2/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-64-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-3
- suppl-3251-226/art-15/par-42: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-43: 道路運送法第三条第一号 → e-Gov law 326AC0000000183, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15/par-43: 同法第五条第一項第三号 → e-Gov law 326AC0000000183, 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15/par-43: 地域公共交通の活性化及び再生に関する法律第十四条第三項 → e-Gov law 419AC0000000059, 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — not held in this collection
- suppl-3251-226/art-15/par-43: 同法第十三条第一項 → e-Gov law 419AC0000000059, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-3251-226/art-15/par-43: 同法第二条第八号 → e-Gov law 419AC0000000059, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- suppl-3251-226/art-15/par-43: この項 → 地方税法 附則第十五条第四十三項 (Supplementary Provisions, Article 15, paragraph (43)), suppl-3251-226/art-15/par-43 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-43
- suppl-3251-226/art-15/par-43: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15/par-43: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15/par-43: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15/par-44: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15/par-44: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3251-226/art-15/par-44: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15-2/par-1: この項 → 地方税法 附則第十五条の二第一項 (Supplementary Provisions, Article 15-2, paragraph (1)), suppl-3251-226/art-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-1
- suppl-3251-226/art-15-2/par-1: 次条 → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-15-2/par-1: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15-2/par-1: 前条第十一項 → 地方税法 附則第十五条第十一項 (Supplementary Provisions, Article 15, paragraph (11)), suppl-3251-226/art-15/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11
- suppl-3251-226/art-15-2/par-1/item-1: 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項 → e-Gov law 361AC0000000088, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- suppl-3251-226/art-15-2/par-1/item-1: この条 → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-15-2/par-1/item-1: 次条 → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-15-2/par-1/item-1: 同法第一条第二項 → e-Gov law 361AC0000000088, 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — not held in this collection
- suppl-3251-226/art-15-2/par-1/item-1: この項 → 地方税法 附則第十五条の二第一項 (Supplementary Provisions, Article 15-2, paragraph (1)), suppl-3251-226/art-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-1
- suppl-3251-226/art-15-2/par-1/item-1: 次号 → 地方税法 附則第十五条の二第一項第二号 (Supplementary Provisions, Article 15-2, paragraph (1), item (ii)), suppl-3251-226/art-15-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-1/item-2
- suppl-3251-226/art-15-2/par-1/item-1: 日本国有鉄道改革法（昭和六十一年法律第八十七号）第二十二条 → e-Gov law 361AC0000000087, 第二十二条 (Article 22), art-22 — not held in this collection
- suppl-3251-226/art-15-2/par-1/item-1: 新幹線鉄道に係る鉄道施設の譲渡等に関する法律（平成三年法律第四十五号）第二条 → e-Gov law 403AC0000000045, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3251-226/art-15-2/par-1/item-1: 同法第五条第一項 → e-Gov law 403AC0000000045, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-3251-226/art-15-2/par-2: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15-2/par-2: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15-2/par-2: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15-2/par-2: 前条第十一項 → 地方税法 附則第十五条第十一項 (Supplementary Provisions, Article 15, paragraph (11)), suppl-3251-226/art-15/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-11
- suppl-3251-226/art-15-2/par-2: 第二十五項 → 地方税法 附則第十五条第二十五項 (Supplementary Provisions, Article 15, paragraph (25)), suppl-3251-226/art-15/par-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-25
- suppl-3251-226/art-15-2/par-2: 第四十四項 → 地方税法 附則第十五条第四十四項 (Supplementary Provisions, Article 15, paragraph (44)), suppl-3251-226/art-15/par-44 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-44
- suppl-3251-226/art-15-2/par-2: 前項 → 地方税法 附則第十五条の二第一項 (Supplementary Provisions, Article 15-2, paragraph (1)), suppl-3251-226/art-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-1
- suppl-3251-226/art-15-3/par-1: 日本国有鉄道改革法第二十二条 → e-Gov law 361AC0000000087, 第二十二条 (Article 22), art-22 — not held in this collection
- suppl-3251-226/art-15-3/par-1: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-15-3/par-1: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-15-3/par-1: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-15-3/par-1: 前条第一項 → 地方税法 附則第十五条の二第一項 (Supplementary Provisions, Article 15-2, paragraph (1)), suppl-3251-226/art-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-1
- suppl-3251-226/art-15-3/par-1: 第二項 → 地方税法 附則第十五条の二第二項 (Supplementary Provisions, Article 15-2, paragraph (2)), suppl-3251-226/art-15-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-2
- suppl-3251-226/art-15-3-2: 附則第十五条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-15-3-2: 附則第十五条から前条まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-15-3-2: 附則第十五条から前条まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-15-3-2/par-1: 附則第十五条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-15-3-2/par-1: 附則第十五条から前条まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-15-3-2/par-1: 附則第十五条から前条まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-15-3-2/par-1: 第三百四十九条の三の四 → 地方税法 第三百四十九条の三の四 (Article 349-3-4), art-349-3-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4
- suppl-3251-226/art-15-3-2/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-15-4/par-1: 第三百六十四条第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-4
- suppl-3251-226/art-15-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-15-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-15-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-15-4/par-1: 第三百六十四条第三項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-3
- suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第一項 (Article 381, paragraph (1)), art-381/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-1
- suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第二項 (Article 381, paragraph (2)), art-381/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-2
- suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第三項 (Article 381, paragraph (3)), art-381/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-3
- suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第四項 (Article 381, paragraph (4)), art-381/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-4
- suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第五項 (Article 381, paragraph (5)), art-381/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-5
- suppl-3251-226/art-15-5/par-1: 第三百八十一条第一項から第六項まで → 地方税法 第三百八十一条第六項 (Article 381, paragraph (6)), art-381/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-6
- suppl-3251-226/art-15-5/par-1: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-15-5/par-1: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-15-5/par-1: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-15-5/par-1: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の三の二 (Supplementary Provisions, Article 15-3-2), suppl-3251-226/art-15-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3-2
- suppl-3251-226/art-15-6/par-1: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3
- suppl-3251-226/art-15-6/par-1: この条 → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6
- suppl-3251-226/art-15-6/par-1: 附則第十五条の九の三 → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3
- suppl-3251-226/art-15-6/par-1: 附則第十五条の八 → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8
- suppl-3251-226/art-15-6/par-1: 第十五条の九第一項 → 地方税法 附則第十五条の九第一項 (Supplementary Provisions, Article 15-9, paragraph (1)), suppl-3251-226/art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-1
- suppl-3251-226/art-15-6/par-1: 第十五条の九の二第一項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-6/par-1: 都市再生特別措置法第八十八条第一項 → e-Gov law 414AC0000000022, 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — not held in this collection
- suppl-3251-226/art-15-6/par-1: 同条第三項 → e-Gov law 414AC0000000022, 第八十八条第三項 (Article 88, paragraph (3)), art-88/par-3 — not held in this collection
- suppl-3251-226/art-15-6/par-1: この項 → 地方税法 附則第十五条の六第一項 (Supplementary Provisions, Article 15-6, paragraph (1)), suppl-3251-226/art-15-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6/par-1
- suppl-3251-226/art-15-6/par-1: 同条第五項 → e-Gov law 414AC0000000022, 第八十八条第五項 (Article 88, paragraph (5)), art-88/par-5 — not held in this collection
- suppl-3251-226/art-15-6/par-1: 次項 → 地方税法 附則第十五条の六第二項 (Supplementary Provisions, Article 15-6, paragraph (2)), suppl-3251-226/art-15-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6/par-2
- suppl-3251-226/art-15-6/par-1: 次条第一項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-1
- suppl-3251-226/art-15-6/par-1: 第二項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-2
- suppl-3251-226/art-15-6/par-2: 建築基準法第二条第九号の二 → e-Gov law 325AC0000000201, 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — not held in this collection
- suppl-3251-226/art-15-6/par-2: 同条第九号の三 → e-Gov law 325AC0000000201, 第二条第一項第九号の三 (Article 2, paragraph (1), item (ix-3)), art-2/par-1/item-9-3 — not held in this collection
- suppl-3251-226/art-15-6/par-2: 次条第二項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-2
- suppl-3251-226/art-15-6/par-2: 次条第一項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-1
- suppl-3251-226/art-15-6/par-2: 附則第十五条の八 → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8
- suppl-3251-226/art-15-6/par-2: この項 → 地方税法 附則第十五条の六第二項 (Supplementary Provisions, Article 15-6, paragraph (2)), suppl-3251-226/art-15-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6/par-2
- suppl-3251-226/art-15-7/par-1: この条 → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7
- suppl-3251-226/art-15-7/par-1: 附則第十五条の九の二 → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-15-7/par-1: 次項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-2
- suppl-3251-226/art-15-7/par-1: 次条 → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8
- suppl-3251-226/art-15-7/par-1: この項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-1
- suppl-3251-226/art-15-7/par-2: 次条第一項 → 地方税法 附則第十五条の八第一項 (Supplementary Provisions, Article 15-8, paragraph (1)), suppl-3251-226/art-15-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-1
- suppl-3251-226/art-15-7/par-2: 第三項 → 地方税法 附則第十五条の八第三項 (Supplementary Provisions, Article 15-8, paragraph (3)), suppl-3251-226/art-15-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-3
- suppl-3251-226/art-15-7/par-2: 第四項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-7/par-2: この項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-2
- suppl-3251-226/art-15-7/par-3: 前二項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-1
- suppl-3251-226/art-15-7/par-3: 前二項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-2
- suppl-3251-226/art-15-7/par-4: 第一項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-1
- suppl-3251-226/art-15-7/par-4: 第二項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-2
- suppl-3251-226/art-15-7/par-4: 前項 → 地方税法 附則第十五条の七第三項 (Supplementary Provisions, Article 15-7, paragraph (3)), suppl-3251-226/art-15-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-3
- suppl-3251-226/art-15-7/par-4: 長期優良住宅の普及の促進に関する法律第五条第四項 → e-Gov law 420AC0000000087, 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — not held in this collection
- suppl-3251-226/art-15-7/par-4: 同法第八条第二項 → e-Gov law 420AC0000000087, 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — not held in this collection
- suppl-3251-226/art-15-7/par-4: 同法第七条 → e-Gov law 420AC0000000087, 第七条 (Article 7), art-7 — not held in this collection
- suppl-3251-226/art-15-7/par-5: 第三項 → 地方税法 附則第十五条の七第三項 (Supplementary Provisions, Article 15-7, paragraph (3)), suppl-3251-226/art-15-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-3
- suppl-3251-226/art-15-7/par-5: 前項 → 地方税法 附則第十五条の七第四項 (Supplementary Provisions, Article 15-7, paragraph (4)), suppl-3251-226/art-15-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-4
- suppl-3251-226/art-15-7/par-5: 第一項 → 地方税法 附則第十五条の七第一項 (Supplementary Provisions, Article 15-7, paragraph (1)), suppl-3251-226/art-15-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-1
- suppl-3251-226/art-15-7/par-5: 第二項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-2
- suppl-3251-226/art-15-8/par-1: 都市再開発法第二条第六号 → e-Gov law 344AC0000000038, 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 同条第八号 → e-Gov law 344AC0000000038, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 同条第一号 → e-Gov law 344AC0000000038, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15-8/par-1: この項 → 地方税法 附則第十五条の八第一項 (Supplementary Provisions, Article 15-8, paragraph (1)), suppl-3251-226/art-15-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-1
- suppl-3251-226/art-15-8/par-1: 同法第七条第一項 → e-Gov law 344AC0000000038, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 同法第七十三条第一項第三号 → e-Gov law 344AC0000000038, 第七十三条第一項第三号 (Article 73, paragraph (1), item (iii)), art-73/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 第百十八条の七第一項第三号 → e-Gov law 344AC0000000038, 第百十八条の七第一項第三号 (Article 118-7, paragraph (1), item (iii)), art-118-7/par-1/item-3 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 同法第七十三条第一項第二号 → e-Gov law 344AC0000000038, 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 第百十八条の七第一項第二号 → e-Gov law 344AC0000000038, 第百十八条の七第一項第二号 (Article 118-7, paragraph (1), item (ii)), art-118-7/par-1/item-2 — not held in this collection
- suppl-3251-226/art-15-8/par-1: 第四項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-2: この項 → 地方税法 附則第十五条の八第二項 (Supplementary Provisions, Article 15-8, paragraph (2)), suppl-3251-226/art-15-8/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-2
- suppl-3251-226/art-15-8/par-2: 前条第二項 → 地方税法 附則第十五条の七第二項 (Supplementary Provisions, Article 15-7, paragraph (2)), suppl-3251-226/art-15-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7/par-2
- suppl-3251-226/art-15-8/par-2: 前項 → 地方税法 附則第十五条の八第一項 (Supplementary Provisions, Article 15-8, paragraph (1)), suppl-3251-226/art-15-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-1
- suppl-3251-226/art-15-8/par-2: 次項 → 地方税法 附則第十五条の八第三項 (Supplementary Provisions, Article 15-8, paragraph (3)), suppl-3251-226/art-15-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-3
- suppl-3251-226/art-15-8/par-2: 第四項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-3: この項 → 地方税法 附則第十五条の八第三項 (Supplementary Provisions, Article 15-8, paragraph (3)), suppl-3251-226/art-15-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-3
- suppl-3251-226/art-15-8/par-3: 次項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-4: 河川法第六条第二項 → e-Gov law 339AC0000000167, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- suppl-3251-226/art-15-8/par-4: 同法第百条第一項 → e-Gov law 339AC0000000167, 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — not held in this collection
- suppl-3251-226/art-15-8/par-4/item-1: この項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-4/item-1: この号 → 地方税法 附則第十五条の八第四項第一号 (Supplementary Provisions, Article 15-8, paragraph (4), item (i)), suppl-3251-226/art-15-8/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4/item-1
- suppl-3251-226/art-15-8/par-4/item-1: 次号 → 地方税法 附則第十五条の八第四項第二号 (Supplementary Provisions, Article 15-8, paragraph (4), item (ii)), suppl-3251-226/art-15-8/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4/item-2
- suppl-3251-226/art-15-8/par-4/item-1/sub-1: この項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-4/item-1/sub-2: この項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-8/par-4/item-2: 前号 → 地方税法 附則第十五条の八第四項第一号 (Supplementary Provisions, Article 15-8, paragraph (4), item (i)), suppl-3251-226/art-15-8/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4/item-1
- suppl-3251-226/art-15-8/par-4/item-2: この項 → 地方税法 附則第十五条の八第四項 (Supplementary Provisions, Article 15-8, paragraph (4)), suppl-3251-226/art-15-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8/par-4
- suppl-3251-226/art-15-9/par-1: この条 → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9
- suppl-3251-226/art-15-9/par-1: 次条 → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-15-9/par-1: 附則第十五条の十 → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10
- suppl-3251-226/art-15-9/par-1: 同条第一項 → 地方税法 附則第十五条の十第一項 (Supplementary Provisions, Article 15-10, paragraph (1)), suppl-3251-226/art-15-10/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10/par-1
- suppl-3251-226/art-15-9/par-1: この項 → 地方税法 附則第十五条の九第一項 (Supplementary Provisions, Article 15-9, paragraph (1)), suppl-3251-226/art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-1
- suppl-3251-226/art-15-9/par-1: 第三項 → 地方税法 附則第十五条の九第三項 (Supplementary Provisions, Article 15-9, paragraph (3)), suppl-3251-226/art-15-9/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-3
- suppl-3251-226/art-15-9/par-1: 次条第一項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-9/par-1: 第四項 → 地方税法 附則第十五条の九の二第四項 (Supplementary Provisions, Article 15-9-2, paragraph (4)), suppl-3251-226/art-15-9-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-4
- suppl-3251-226/art-15-9/par-1: 第五項 → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9/par-2: 前項 → 地方税法 附則第十五条の九第一項 (Supplementary Provisions, Article 15-9, paragraph (1)), suppl-3251-226/art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-1
- suppl-3251-226/art-15-9/par-3: 前項 → 地方税法 附則第十五条の九第二項 (Supplementary Provisions, Article 15-9, paragraph (2)), suppl-3251-226/art-15-9/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-2
- suppl-3251-226/art-15-9/par-3: 第一項 → 地方税法 附則第十五条の九第一項 (Supplementary Provisions, Article 15-9, paragraph (1)), suppl-3251-226/art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-1
- suppl-3251-226/art-15-9/par-4: この条 → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9
- suppl-3251-226/art-15-9/par-4: 次条 → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-15-9/par-4: この項 → 地方税法 附則第十五条の九第四項 (Supplementary Provisions, Article 15-9, paragraph (4)), suppl-3251-226/art-15-9/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-4
- suppl-3251-226/art-15-9/par-4: 次項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-4: 第八項 → 地方税法 附則第十五条の九第八項 (Supplementary Provisions, Article 15-9, paragraph (8)), suppl-3251-226/art-15-9/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-8
- suppl-3251-226/art-15-9/par-4: 第六項 → 地方税法 附則第十五条の九第六項 (Supplementary Provisions, Article 15-9, paragraph (6)), suppl-3251-226/art-15-9/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-6
- suppl-3251-226/art-15-9/par-4: 第七項 → 地方税法 附則第十五条の九第七項 (Supplementary Provisions, Article 15-9, paragraph (7)), suppl-3251-226/art-15-9/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-7
- suppl-3251-226/art-15-9/par-4: 第一項 → 地方税法 附則第十五条の九第一項 (Supplementary Provisions, Article 15-9, paragraph (1)), suppl-3251-226/art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-1
- suppl-3251-226/art-15-9/par-4: 次条第一項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-9/par-4: 第四項 → 地方税法 附則第十五条の九の二第四項 (Supplementary Provisions, Article 15-9-2, paragraph (4)), suppl-3251-226/art-15-9-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-4
- suppl-3251-226/art-15-9/par-4: 第九項 → 地方税法 附則第十五条の九第九項 (Supplementary Provisions, Article 15-9, paragraph (9)), suppl-3251-226/art-15-9/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-9
- suppl-3251-226/art-15-9/par-5: 第八項 → 地方税法 附則第十五条の九第八項 (Supplementary Provisions, Article 15-9, paragraph (8)), suppl-3251-226/art-15-9/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-8
- suppl-3251-226/art-15-9/par-5: この項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-5: 第七項 → 地方税法 附則第十五条の九第七項 (Supplementary Provisions, Article 15-9, paragraph (7)), suppl-3251-226/art-15-9/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-7
- suppl-3251-226/art-15-9/par-5: 第一項 → 地方税法 附則第十五条の九第一項 (Supplementary Provisions, Article 15-9, paragraph (1)), suppl-3251-226/art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-1
- suppl-3251-226/art-15-9/par-5: 次条第一項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-9/par-5: 第五項 → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9/par-5: 附則第十五条の九の三第一項 → 地方税法 附則第十五条の九の三第一項 (Supplementary Provisions, Article 15-9-3, paragraph (1)), suppl-3251-226/art-15-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-1
- suppl-3251-226/art-15-9/par-5: 第三百五十二条第一項 → 地方税法 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352/par-1
- suppl-3251-226/art-15-9/par-5: 第二項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352/par-2
- suppl-3251-226/art-15-9/par-5: 第十項 → 地方税法 附則第十五条の九第十項 (Supplementary Provisions, Article 15-9, paragraph (10)), suppl-3251-226/art-15-9/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-10
- suppl-3251-226/art-15-9/par-6: 前二項 → 地方税法 附則第十五条の九第四項 (Supplementary Provisions, Article 15-9, paragraph (4)), suppl-3251-226/art-15-9/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-4
- suppl-3251-226/art-15-9/par-6: 前二項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-7: 前項 → 地方税法 附則第十五条の九第六項 (Supplementary Provisions, Article 15-9, paragraph (6)), suppl-3251-226/art-15-9/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-6
- suppl-3251-226/art-15-9/par-7: 第四項 → 地方税法 附則第十五条の九第四項 (Supplementary Provisions, Article 15-9, paragraph (4)), suppl-3251-226/art-15-9/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-4
- suppl-3251-226/art-15-9/par-7: 第五項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-8: 第四項 → 地方税法 附則第十五条の九第四項 (Supplementary Provisions, Article 15-9, paragraph (4)), suppl-3251-226/art-15-9/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-4
- suppl-3251-226/art-15-9/par-8: 第五項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-8: 第六項 → 地方税法 附則第十五条の九第六項 (Supplementary Provisions, Article 15-9, paragraph (6)), suppl-3251-226/art-15-9/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-6
- suppl-3251-226/art-15-9/par-9: この項 → 地方税法 附則第十五条の九第九項 (Supplementary Provisions, Article 15-9, paragraph (9)), suppl-3251-226/art-15-9/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-9
- suppl-3251-226/art-15-9/par-9: 第十一項 → 地方税法 附則第十五条の九第十一項 (Supplementary Provisions, Article 15-9, paragraph (11)), suppl-3251-226/art-15-9/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-11
- suppl-3251-226/art-15-9/par-9: 次条第四項から第六項まで → 地方税法 附則第十五条の九の二第四項 (Supplementary Provisions, Article 15-9-2, paragraph (4)), suppl-3251-226/art-15-9-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-4
- suppl-3251-226/art-15-9/par-9: 次条第四項から第六項まで → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9/par-9: 次条第四項から第六項まで → 地方税法 附則第十五条の九の二第六項 (Supplementary Provisions, Article 15-9-2, paragraph (6)), suppl-3251-226/art-15-9-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-6
- suppl-3251-226/art-15-9/par-9: 第十二項 → 地方税法 附則第十五条の九第十二項 (Supplementary Provisions, Article 15-9, paragraph (12)), suppl-3251-226/art-15-9/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-12
- suppl-3251-226/art-15-9/par-9: 第一項 → 地方税法 附則第十五条の九第一項 (Supplementary Provisions, Article 15-9, paragraph (1)), suppl-3251-226/art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-1
- suppl-3251-226/art-15-9/par-9: 次条第一項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-9/par-9: 次項 → 地方税法 附則第十五条の九第十項 (Supplementary Provisions, Article 15-9, paragraph (10)), suppl-3251-226/art-15-9/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-10
- suppl-3251-226/art-15-9/par-9: 第四項 → 地方税法 附則第十五条の九第四項 (Supplementary Provisions, Article 15-9, paragraph (4)), suppl-3251-226/art-15-9/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-4
- suppl-3251-226/art-15-9/par-10: この条 → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9
- suppl-3251-226/art-15-9/par-10: 第一項 → 地方税法 附則第十五条の九第一項 (Supplementary Provisions, Article 15-9, paragraph (1)), suppl-3251-226/art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-1
- suppl-3251-226/art-15-9/par-10: 次条第一項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-9/par-10: 第五項 → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9/par-10: 附則第十五条の九の三第一項 → 地方税法 附則第十五条の九の三第一項 (Supplementary Provisions, Article 15-9-3, paragraph (1)), suppl-3251-226/art-15-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-1
- suppl-3251-226/art-15-9/par-10: この項 → 地方税法 附則第十五条の九第十項 (Supplementary Provisions, Article 15-9, paragraph (10)), suppl-3251-226/art-15-9/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-10
- suppl-3251-226/art-15-9/par-10: 第三百五十二条第一項 → 地方税法 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352/par-1
- suppl-3251-226/art-15-9/par-10: 第二項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352/par-2
- suppl-3251-226/art-15-9/par-10: 第五項 → 地方税法 附則第十五条の九第五項 (Supplementary Provisions, Article 15-9, paragraph (5)), suppl-3251-226/art-15-9/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-5
- suppl-3251-226/art-15-9/par-11: 前二項 → 地方税法 附則第十五条の九第十項 (Supplementary Provisions, Article 15-9, paragraph (10)), suppl-3251-226/art-15-9/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-10
- suppl-3251-226/art-15-9/par-11: 前二項 → 地方税法 附則第十五条の九第九項 (Supplementary Provisions, Article 15-9, paragraph (9)), suppl-3251-226/art-15-9/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-9
- suppl-3251-226/art-15-9/par-12: 前項 → 地方税法 附則第十五条の九第十一項 (Supplementary Provisions, Article 15-9, paragraph (11)), suppl-3251-226/art-15-9/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-11
- suppl-3251-226/art-15-9/par-12: 第九項 → 地方税法 附則第十五条の九第九項 (Supplementary Provisions, Article 15-9, paragraph (9)), suppl-3251-226/art-15-9/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-9
- suppl-3251-226/art-15-9/par-12: 第十項 → 地方税法 附則第十五条の九第十項 (Supplementary Provisions, Article 15-9, paragraph (10)), suppl-3251-226/art-15-9/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-10
- suppl-3251-226/art-15-9-2/par-1: この項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-9-2/par-1: 第五項 → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9-2/par-1: 第三項 → 地方税法 附則第十五条の九の二第三項 (Supplementary Provisions, Article 15-9-2, paragraph (3)), suppl-3251-226/art-15-9-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-3
- suppl-3251-226/art-15-9-2/par-2: 前項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-9-2/par-3: 前項 → 地方税法 附則第十五条の九の二第二項 (Supplementary Provisions, Article 15-9-2, paragraph (2)), suppl-3251-226/art-15-9-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-2
- suppl-3251-226/art-15-9-2/par-3: 第一項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-9-2/par-4: この条 → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-15-9-2/par-4: 第一項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-9-2/par-4: この項 → 地方税法 附則第十五条の九の二第四項 (Supplementary Provisions, Article 15-9-2, paragraph (4)), suppl-3251-226/art-15-9-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-4
- suppl-3251-226/art-15-9-2/par-4: 次項 → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9-2/par-5: この条 → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-15-9-2/par-5: 第一項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-9-2/par-5: 次条第一項 → 地方税法 附則第十五条の九の三第一項 (Supplementary Provisions, Article 15-9-3, paragraph (1)), suppl-3251-226/art-15-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-1
- suppl-3251-226/art-15-9-2/par-5: この項 → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9-2/par-5: 第三百五十二条第一項 → 地方税法 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352/par-1
- suppl-3251-226/art-15-9-2/par-5: 第二項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352/par-2
- suppl-3251-226/art-15-9-2/par-6: 前二項 → 地方税法 附則第十五条の九の二第四項 (Supplementary Provisions, Article 15-9-2, paragraph (4)), suppl-3251-226/art-15-9-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-4
- suppl-3251-226/art-15-9-2/par-6: 前二項 → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9-2/par-7: 前項 → 地方税法 附則第十五条の九の二第六項 (Supplementary Provisions, Article 15-9-2, paragraph (6)), suppl-3251-226/art-15-9-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-6
- suppl-3251-226/art-15-9-2/par-7: 第四項 → 地方税法 附則第十五条の九の二第四項 (Supplementary Provisions, Article 15-9-2, paragraph (4)), suppl-3251-226/art-15-9-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-4
- suppl-3251-226/art-15-9-2/par-7: 第五項 → 地方税法 附則第十五条の九の二第五項 (Supplementary Provisions, Article 15-9-2, paragraph (5)), suppl-3251-226/art-15-9-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-5
- suppl-3251-226/art-15-9-3/par-1: マンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第一号 → e-Gov law 412AC1000000149, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- suppl-3251-226/art-15-9-3/par-1: この項 → 地方税法 附則第十五条の九の三第一項 (Supplementary Provisions, Article 15-9-3, paragraph (1)), suppl-3251-226/art-15-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-1
- suppl-3251-226/art-15-9-3/par-1: 同法第五条の二第一項 → e-Gov law 412AC1000000149, 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — not held in this collection
- suppl-3251-226/art-15-9-3/par-1: 第三項 → 地方税法 附則第十五条の九の三第三項 (Supplementary Provisions, Article 15-9-3, paragraph (3)), suppl-3251-226/art-15-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-3
- suppl-3251-226/art-15-9-3/par-1: 第四項 → 地方税法 附則第十五条の九の三第四項 (Supplementary Provisions, Article 15-9-3, paragraph (4)), suppl-3251-226/art-15-9-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-4
- suppl-3251-226/art-15-9-3/par-1: 同法第五条の二十第一項 → e-Gov law 412AC1000000149, 第五条の二十第一項 (Article 5-20, paragraph (1)), art-5-20/par-1 — not held in this collection
- suppl-3251-226/art-15-9-3/par-1: この条 → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3
- suppl-3251-226/art-15-9-3/par-1: 附則第十五条の九第一項 → 地方税法 附則第十五条の九第一項 (Supplementary Provisions, Article 15-9, paragraph (1)), suppl-3251-226/art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9/par-1
- suppl-3251-226/art-15-9-3/par-1: 前条第一項 → 地方税法 附則第十五条の九の二第一項 (Supplementary Provisions, Article 15-9-2, paragraph (1)), suppl-3251-226/art-15-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2/par-1
- suppl-3251-226/art-15-9-3/par-2: 前項 → 地方税法 附則第十五条の九の三第一項 (Supplementary Provisions, Article 15-9-3, paragraph (1)), suppl-3251-226/art-15-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-1
- suppl-3251-226/art-15-9-3/par-3: 前項 → 地方税法 附則第十五条の九の三第二項 (Supplementary Provisions, Article 15-9-3, paragraph (2)), suppl-3251-226/art-15-9-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-2
- suppl-3251-226/art-15-9-3/par-3: 第一項 → 地方税法 附則第十五条の九の三第一項 (Supplementary Provisions, Article 15-9-3, paragraph (1)), suppl-3251-226/art-15-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-1
- suppl-3251-226/art-15-9-3/par-4: 第二項 → 地方税法 附則第十五条の九の三第二項 (Supplementary Provisions, Article 15-9-3, paragraph (2)), suppl-3251-226/art-15-9-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-2
- suppl-3251-226/art-15-9-3/par-4: 第一項 → 地方税法 附則第十五条の九の三第一項 (Supplementary Provisions, Article 15-9-3, paragraph (1)), suppl-3251-226/art-15-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3/par-1
- suppl-3251-226/art-15-10/par-1: 建築物の耐震改修の促進に関する法律第七条 → e-Gov law 407AC0000000123, 第七条 (Article 7), art-7 — not held in this collection
- suppl-3251-226/art-15-10/par-1: 同法第八条第一項 → e-Gov law 407AC0000000123, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3251-226/art-15-10/par-1: 同法第十二条第二項 → e-Gov law 407AC0000000123, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection
- suppl-3251-226/art-15-10/par-1: この条 → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10
- suppl-3251-226/art-15-10/par-1: この項 → 地方税法 附則第十五条の十第一項 (Supplementary Provisions, Article 15-10, paragraph (1)), suppl-3251-226/art-15-10/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10/par-1
- suppl-3251-226/art-15-10/par-2: 前項 → 地方税法 附則第十五条の十第一項 (Supplementary Provisions, Article 15-10, paragraph (1)), suppl-3251-226/art-15-10/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10/par-1
- suppl-3251-226/art-15-10/par-3: 前項 → 地方税法 附則第十五条の十第二項 (Supplementary Provisions, Article 15-10, paragraph (2)), suppl-3251-226/art-15-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10/par-2
- suppl-3251-226/art-15-10/par-3: 第一項 → 地方税法 附則第十五条の十第一項 (Supplementary Provisions, Article 15-10, paragraph (1)), suppl-3251-226/art-15-10/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10/par-1
- suppl-3251-226/art-15-11/par-1: この項 → 地方税法 附則第十五条の十一第一項 (Supplementary Provisions, Article 15-11, paragraph (1)), suppl-3251-226/art-15-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11/par-1
- suppl-3251-226/art-15-11/par-1: 次項 → 地方税法 附則第十五条の十一第二項 (Supplementary Provisions, Article 15-11, paragraph (2)), suppl-3251-226/art-15-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11/par-2
- suppl-3251-226/art-15-11/par-1: この条 → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11
- suppl-3251-226/art-15-11/par-2: 前項 → 地方税法 附則第十五条の十一第一項 (Supplementary Provisions, Article 15-11, paragraph (1)), suppl-3251-226/art-15-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11/par-1
- suppl-3251-226/art-15-11/par-3: 前項 → 地方税法 附則第十五条の十一第二項 (Supplementary Provisions, Article 15-11, paragraph (2)), suppl-3251-226/art-15-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11/par-2
- suppl-3251-226/art-15-11/par-3: 第一項 → 地方税法 附則第十五条の十一第一項 (Supplementary Provisions, Article 15-11, paragraph (1)), suppl-3251-226/art-15-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11/par-1
- suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10
- suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11
- suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6
- suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7
- suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8
- suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9
- suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-15-12: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3
- suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10
- suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11
- suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6
- suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7
- suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8
- suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9
- suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-15-12/par-1: 附則第十五条の六から前条まで → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3
- suppl-3251-226/art-15-12/par-1: 第三百五十二条の三 → 地方税法 第三百五十二条の三 (Article 352-3), art-352-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-352-3#art-352-3
- suppl-3251-226/art-15-12/par-2: 前条 → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11
- suppl-3251-226/art-15-12/par-2: 第七百二条の四の二 → 地方税法 第七百二条の四の二 (Article 702-4-2), art-702-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702-4-2
- suppl-3251-226/art-16/par-1: 第三百六十四条第三項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-3
- suppl-3251-226/art-16/par-1: 第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-4
- suppl-3251-226/art-16/par-1: 附則第十五条の四 → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-4
- suppl-3251-226/art-16/par-1: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10
- suppl-3251-226/art-16/par-1: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11
- suppl-3251-226/art-16/par-1: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6
- suppl-3251-226/art-16/par-1: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7
- suppl-3251-226/art-16/par-1: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8
- suppl-3251-226/art-16/par-1: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9
- suppl-3251-226/art-16/par-1: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-16/par-1: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3
- suppl-3251-226/art-16-2/par-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-16-2/par-1: この条 → 地方税法 附則第十六条の二 (Supplementary Provisions, Article 16-2), suppl-3251-226/art-16-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2
- suppl-3251-226/art-16-2/par-1: 第五項 → 地方税法 附則第十六条の二第五項 (Supplementary Provisions, Article 16-2, paragraph (5)), suppl-3251-226/art-16-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-5
- suppl-3251-226/art-16-2/par-1: 第六項 → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-6
- suppl-3251-226/art-16-2/par-1: 第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
- suppl-3251-226/art-16-2/par-1: この項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-1
- suppl-3251-226/art-16-2/par-1: 第三項 → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-3
- suppl-3251-226/art-16-2/par-1: 同条第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- suppl-3251-226/art-16-2/par-1: 第三百八十四条 → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-384
- suppl-3251-226/art-16-2/par-2: この項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-2
- suppl-3251-226/art-16-2/par-2: 第五項 → 地方税法 附則第十六条の二第五項 (Supplementary Provisions, Article 16-2, paragraph (5)), suppl-3251-226/art-16-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-5
- suppl-3251-226/art-16-2/par-2: 前項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-1
- suppl-3251-226/art-16-2/par-2: 第七項 → 地方税法 附則第十六条の二第七項 (Supplementary Provisions, Article 16-2, paragraph (7)), suppl-3251-226/art-16-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-7
- suppl-3251-226/art-16-2/par-3: この項 → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-3
- suppl-3251-226/art-16-2/par-3: 次項 → 地方税法 附則第十六条の二第四項 (Supplementary Provisions, Article 16-2, paragraph (4)), suppl-3251-226/art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-4
- suppl-3251-226/art-16-2/par-3: 第三百五十二条の二第一項 → 地方税法 第三百五十二条の二第一項 (Article 352-2, paragraph (1)), art-352-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352-2/par-1
- suppl-3251-226/art-16-2/par-3: 第八項 → 地方税法 附則第十六条の二第八項 (Supplementary Provisions, Article 16-2, paragraph (8)), suppl-3251-226/art-16-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-8
- suppl-3251-226/art-16-2/par-3: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3
- suppl-3251-226/art-16-2/par-3: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-3#art-10-2/par-1
- suppl-3251-226/art-16-2/par-3: 第一項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-1
- suppl-3251-226/art-16-2/par-3: 前項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-2
- suppl-3251-226/art-16-2/par-4: 第三百五十二条の二第五項 → 地方税法 第三百五十二条の二第五項 (Article 352-2, paragraph (5)), art-352-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352-2/par-5
- suppl-3251-226/art-16-2/par-4: この項 → 地方税法 附則第十六条の二第四項 (Supplementary Provisions, Article 16-2, paragraph (4)), suppl-3251-226/art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-4
- suppl-3251-226/art-16-2/par-4: 第九項 → 地方税法 附則第十六条の二第九項 (Supplementary Provisions, Article 16-2, paragraph (9)), suppl-3251-226/art-16-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-9
- suppl-3251-226/art-16-2/par-4: 前項 → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-3
- suppl-3251-226/art-16-2/par-4: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-3#art-10-2/par-1
- suppl-3251-226/art-16-2/par-5: 第一項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-1
- suppl-3251-226/art-16-2/par-5: 第二項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-2
- suppl-3251-226/art-16-2/par-6: この項 → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-6
- suppl-3251-226/art-16-2/par-6: 第九項 → 地方税法 附則第十六条の二第九項 (Supplementary Provisions, Article 16-2, paragraph (9)), suppl-3251-226/art-16-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-9
- suppl-3251-226/art-16-2/par-6: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-16-2/par-6: 第一項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-1
- suppl-3251-226/art-16-2/par-6: 前項 → 地方税法 附則第十六条の二第五項 (Supplementary Provisions, Article 16-2, paragraph (5)), suppl-3251-226/art-16-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-5
- suppl-3251-226/art-16-2/par-6: 第二項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-2
- suppl-3251-226/art-16-2/par-7: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-16-2/par-7: 前項 → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-6
- suppl-3251-226/art-16-2/par-7: 第二項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-2
- suppl-3251-226/art-16-2/par-7: 附則第十六条の二第七項 → 地方税法 附則第十六条の二第七項 (Supplementary Provisions, Article 16-2, paragraph (7)), suppl-3251-226/art-16-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-7
- suppl-3251-226/art-16-2/par-8: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-16-2/par-8: 第三項 → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-3
- suppl-3251-226/art-16-2/par-8: 第一項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-1
- suppl-3251-226/art-16-2/par-8: 前項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-2
- suppl-3251-226/art-16-2/par-8: 第六項 → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-6
- suppl-3251-226/art-16-2/par-8: 第七項 → 地方税法 附則第十六条の二第七項 (Supplementary Provisions, Article 16-2, paragraph (7)), suppl-3251-226/art-16-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-7
- suppl-3251-226/art-16-2/par-9: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-16-2/par-9: 第四項 → 地方税法 附則第十六条の二第四項 (Supplementary Provisions, Article 16-2, paragraph (4)), suppl-3251-226/art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-4
- suppl-3251-226/art-16-2/par-10: この項 → 地方税法 附則第十六条の二第十項 (Supplementary Provisions, Article 16-2, paragraph (10)), suppl-3251-226/art-16-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-10
- suppl-3251-226/art-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10
- suppl-3251-226/art-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11
- suppl-3251-226/art-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6
- suppl-3251-226/art-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7
- suppl-3251-226/art-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8
- suppl-3251-226/art-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9
- suppl-3251-226/art-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-16-2/par-10: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3
- suppl-3251-226/art-16-2/par-10: 同条 → 地方税法 附則第十六条の二 (Supplementary Provisions, Article 16-2), suppl-3251-226/art-16-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2
- suppl-3251-226/art-16-2/par-11: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-16-2/par-11: この項 → 地方税法 附則第十六条の二第十一項 (Supplementary Provisions, Article 16-2, paragraph (11)), suppl-3251-226/art-16-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-11
- suppl-3251-226/art-16-2/par-11: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-16-2/par-11: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-16-2/par-11: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-16-2/par-11: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-16-2/par-11: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-16-2/par-12: 前項 → 地方税法 附則第十六条の二第十一項 (Supplementary Provisions, Article 16-2, paragraph (11)), suppl-3251-226/art-16-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-11
- suppl-3251-226/art-16-2/par-12: 附則第十五条の五 → 地方税法 附則第十五条の五 (Supplementary Provisions, Article 15-5), suppl-3251-226/art-15-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-5
- suppl-3251-226/art-16-2/par-12: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-16-2/par-12: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-16-2/par-12: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-16-2/par-12: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の三の二 (Supplementary Provisions, Article 15-3-2), suppl-3251-226/art-15-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3-2
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-1
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第十項 (Supplementary Provisions, Article 16-2, paragraph (10)), suppl-3251-226/art-16-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-10
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第十一項 (Supplementary Provisions, Article 16-2, paragraph (11)), suppl-3251-226/art-16-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-11
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第十二項 (Supplementary Provisions, Article 16-2, paragraph (12)), suppl-3251-226/art-16-2/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-12
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-2
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-3
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第四項 (Supplementary Provisions, Article 16-2, paragraph (4)), suppl-3251-226/art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-4
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第五項 (Supplementary Provisions, Article 16-2, paragraph (5)), suppl-3251-226/art-16-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-5
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-6
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第七項 (Supplementary Provisions, Article 16-2, paragraph (7)), suppl-3251-226/art-16-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-7
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第八項 (Supplementary Provisions, Article 16-2, paragraph (8)), suppl-3251-226/art-16-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-8
- suppl-3251-226/art-16-2/par-13: 前各項 → 地方税法 附則第十六条の二第九項 (Supplementary Provisions, Article 16-2, paragraph (9)), suppl-3251-226/art-16-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-2/par-9
- suppl-3251-226/art-16-3/par-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-16-3/par-1: 第三百四十九条の三の三第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-1
- suppl-3251-226/art-16-3/par-1: この条 → 地方税法 附則第十六条の三 (Supplementary Provisions, Article 16-3), suppl-3251-226/art-16-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3
- suppl-3251-226/art-16-3/par-1: 第五項 → 地方税法 附則第十六条の三第五項 (Supplementary Provisions, Article 16-3, paragraph (5)), suppl-3251-226/art-16-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-5
- suppl-3251-226/art-16-3/par-1: 第六項 → 地方税法 附則第十六条の三第六項 (Supplementary Provisions, Article 16-3, paragraph (6)), suppl-3251-226/art-16-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-6
- suppl-3251-226/art-16-3/par-1: 第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
- suppl-3251-226/art-16-3/par-1: この項 → 地方税法 附則第十六条の三第一項 (Supplementary Provisions, Article 16-3, paragraph (1)), suppl-3251-226/art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-1
- suppl-3251-226/art-16-3/par-1: 第三項 → 地方税法 附則第十六条の三第三項 (Supplementary Provisions, Article 16-3, paragraph (3)), suppl-3251-226/art-16-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-3
- suppl-3251-226/art-16-3/par-1: 同条第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- suppl-3251-226/art-16-3/par-1: 第三百八十四条 → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-384
- suppl-3251-226/art-16-3/par-2: この項 → 地方税法 附則第十六条の三第二項 (Supplementary Provisions, Article 16-3, paragraph (2)), suppl-3251-226/art-16-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-2
- suppl-3251-226/art-16-3/par-2: 第五項 → 地方税法 附則第十六条の三第五項 (Supplementary Provisions, Article 16-3, paragraph (5)), suppl-3251-226/art-16-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-5
- suppl-3251-226/art-16-3/par-2: 前項 → 地方税法 附則第十六条の三第一項 (Supplementary Provisions, Article 16-3, paragraph (1)), suppl-3251-226/art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-1
- suppl-3251-226/art-16-3/par-2: 第七項 → 地方税法 附則第十六条の三第七項 (Supplementary Provisions, Article 16-3, paragraph (7)), suppl-3251-226/art-16-3/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-7
- suppl-3251-226/art-16-3/par-3: この項 → 地方税法 附則第十六条の三第三項 (Supplementary Provisions, Article 16-3, paragraph (3)), suppl-3251-226/art-16-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-3
- suppl-3251-226/art-16-3/par-3: 次項 → 地方税法 附則第十六条の三第四項 (Supplementary Provisions, Article 16-3, paragraph (4)), suppl-3251-226/art-16-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-4
- suppl-3251-226/art-16-3/par-3: 第三百五十二条の二第一項 → 地方税法 第三百五十二条の二第一項 (Article 352-2, paragraph (1)), art-352-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352-2/par-1
- suppl-3251-226/art-16-3/par-3: 第八項 → 地方税法 附則第十六条の三第八項 (Supplementary Provisions, Article 16-3, paragraph (8)), suppl-3251-226/art-16-3/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-8
- suppl-3251-226/art-16-3/par-3: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3
- suppl-3251-226/art-16-3/par-3: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-3#art-10-2/par-1
- suppl-3251-226/art-16-3/par-3: 第一項 → 地方税法 附則第十六条の三第一項 (Supplementary Provisions, Article 16-3, paragraph (1)), suppl-3251-226/art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-1
- suppl-3251-226/art-16-3/par-3: 前項 → 地方税法 附則第十六条の三第二項 (Supplementary Provisions, Article 16-3, paragraph (2)), suppl-3251-226/art-16-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-2
- suppl-3251-226/art-16-3/par-4: 第三百五十二条の二第五項 → 地方税法 第三百五十二条の二第五項 (Article 352-2, paragraph (5)), art-352-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352-2/par-5
- suppl-3251-226/art-16-3/par-4: この項 → 地方税法 附則第十六条の三第四項 (Supplementary Provisions, Article 16-3, paragraph (4)), suppl-3251-226/art-16-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-4
- suppl-3251-226/art-16-3/par-4: 第九項 → 地方税法 附則第十六条の三第九項 (Supplementary Provisions, Article 16-3, paragraph (9)), suppl-3251-226/art-16-3/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-9
- suppl-3251-226/art-16-3/par-4: 前項 → 地方税法 附則第十六条の三第三項 (Supplementary Provisions, Article 16-3, paragraph (3)), suppl-3251-226/art-16-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-3
- suppl-3251-226/art-16-3/par-4: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-3#art-10-2/par-1
- suppl-3251-226/art-16-3/par-5: 第一項 → 地方税法 附則第十六条の三第一項 (Supplementary Provisions, Article 16-3, paragraph (1)), suppl-3251-226/art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-1
- suppl-3251-226/art-16-3/par-5: 第二項 → 地方税法 附則第十六条の三第二項 (Supplementary Provisions, Article 16-3, paragraph (2)), suppl-3251-226/art-16-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-2
- suppl-3251-226/art-16-3/par-6: この項 → 地方税法 附則第十六条の三第六項 (Supplementary Provisions, Article 16-3, paragraph (6)), suppl-3251-226/art-16-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-6
- suppl-3251-226/art-16-3/par-6: 第九項 → 地方税法 附則第十六条の三第九項 (Supplementary Provisions, Article 16-3, paragraph (9)), suppl-3251-226/art-16-3/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-9
- suppl-3251-226/art-16-3/par-6: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-16-3/par-6: 第一項 → 地方税法 附則第十六条の三第一項 (Supplementary Provisions, Article 16-3, paragraph (1)), suppl-3251-226/art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-1
- suppl-3251-226/art-16-3/par-6: 前項 → 地方税法 附則第十六条の三第五項 (Supplementary Provisions, Article 16-3, paragraph (5)), suppl-3251-226/art-16-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-5
- suppl-3251-226/art-16-3/par-6: 第二項 → 地方税法 附則第十六条の三第二項 (Supplementary Provisions, Article 16-3, paragraph (2)), suppl-3251-226/art-16-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-2
- suppl-3251-226/art-16-3/par-7: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-16-3/par-7: 前項 → 地方税法 附則第十六条の三第六項 (Supplementary Provisions, Article 16-3, paragraph (6)), suppl-3251-226/art-16-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-6
- suppl-3251-226/art-16-3/par-7: 第二項 → 地方税法 附則第十六条の三第二項 (Supplementary Provisions, Article 16-3, paragraph (2)), suppl-3251-226/art-16-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-2
- suppl-3251-226/art-16-3/par-7: 附則第十六条の三第七項 → 地方税法 附則第十六条の三第七項 (Supplementary Provisions, Article 16-3, paragraph (7)), suppl-3251-226/art-16-3/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-7
- suppl-3251-226/art-16-3/par-8: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-16-3/par-8: 第三項 → 地方税法 附則第十六条の三第三項 (Supplementary Provisions, Article 16-3, paragraph (3)), suppl-3251-226/art-16-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-3
- suppl-3251-226/art-16-3/par-8: 第一項 → 地方税法 附則第十六条の三第一項 (Supplementary Provisions, Article 16-3, paragraph (1)), suppl-3251-226/art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-1
- suppl-3251-226/art-16-3/par-8: 前項 → 地方税法 附則第十六条の三第二項 (Supplementary Provisions, Article 16-3, paragraph (2)), suppl-3251-226/art-16-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-2
- suppl-3251-226/art-16-3/par-8: 第六項 → 地方税法 附則第十六条の三第六項 (Supplementary Provisions, Article 16-3, paragraph (6)), suppl-3251-226/art-16-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-6
- suppl-3251-226/art-16-3/par-8: 第七項 → 地方税法 附則第十六条の三第七項 (Supplementary Provisions, Article 16-3, paragraph (7)), suppl-3251-226/art-16-3/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-7
- suppl-3251-226/art-16-3/par-9: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-16-3/par-9: 第四項 → 地方税法 附則第十六条の三第四項 (Supplementary Provisions, Article 16-3, paragraph (4)), suppl-3251-226/art-16-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-4
- suppl-3251-226/art-16-3/par-10: 前各項 → 地方税法 附則第十六条の三第一項 (Supplementary Provisions, Article 16-3, paragraph (1)), suppl-3251-226/art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-1
- suppl-3251-226/art-16-3/par-10: 前各項 → 地方税法 附則第十六条の三第二項 (Supplementary Provisions, Article 16-3, paragraph (2)), suppl-3251-226/art-16-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-2
- suppl-3251-226/art-16-3/par-10: 前各項 → 地方税法 附則第十六条の三第三項 (Supplementary Provisions, Article 16-3, paragraph (3)), suppl-3251-226/art-16-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-3
- suppl-3251-226/art-16-3/par-10: 前各項 → 地方税法 附則第十六条の三第四項 (Supplementary Provisions, Article 16-3, paragraph (4)), suppl-3251-226/art-16-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-4
- suppl-3251-226/art-16-3/par-10: 前各項 → 地方税法 附則第十六条の三第五項 (Supplementary Provisions, Article 16-3, paragraph (5)), suppl-3251-226/art-16-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-5
- suppl-3251-226/art-16-3/par-10: 前各項 → 地方税法 附則第十六条の三第六項 (Supplementary Provisions, Article 16-3, paragraph (6)), suppl-3251-226/art-16-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-6
- suppl-3251-226/art-16-3/par-10: 前各項 → 地方税法 附則第十六条の三第七項 (Supplementary Provisions, Article 16-3, paragraph (7)), suppl-3251-226/art-16-3/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-7
- suppl-3251-226/art-16-3/par-10: 前各項 → 地方税法 附則第十六条の三第八項 (Supplementary Provisions, Article 16-3, paragraph (8)), suppl-3251-226/art-16-3/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-8
- suppl-3251-226/art-16-3/par-10: 前各項 → 地方税法 附則第十六条の三第九項 (Supplementary Provisions, Article 16-3, paragraph (9)), suppl-3251-226/art-16-3/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-16-3/par-9
- suppl-3251-226/art-17/par-1: この条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17
- suppl-3251-226/art-17/par-1: 附則第二十九条の八 → 地方税法 附則第二十九条の八 (Supplementary Provisions, Article 29-8), suppl-3251-226/art-29-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-8
- suppl-3251-226/art-17/par-1/item-1: 農地法第四条第一項 → e-Gov law 327AC0000000229, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-17/par-1/item-1: 第五条第一項 → e-Gov law 327AC0000000229, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-3251-226/art-17/par-1/item-3: 第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
- suppl-3251-226/art-17/par-1/item-6/sub-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-17/par-1/item-6/sub-1: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-17/par-1/item-6/sub-1: 第二十九条の七第二項 → 地方税法 附則第二十九条の七第二項 (Supplementary Provisions, Article 29-7, paragraph (2)), suppl-3251-226/art-29-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-2
- suppl-3251-226/art-17/par-1/item-6/sub-1: 附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-17/par-1/item-6/sub-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-17/par-1/item-6/sub-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19/par-1
- suppl-3251-226/art-17/par-1/item-6/sub-1: 附則第二十九条の七第四項 → 地方税法 附則第二十九条の七第四項 (Supplementary Provisions, Article 29-7, paragraph (4)), suppl-3251-226/art-29-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-4
- suppl-3251-226/art-17/par-1/item-6/sub-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-17/par-1/item-6/sub-1: 地方税法等の一部を改正する法律（令和六年法律第四号）第一条 → e-Gov law 506AC0000000004, 第一条 (Article 1), art-1 — not held in this collection
- suppl-3251-226/art-17/par-1/item-6/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-17/par-1/item-6/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-17/par-1/item-6/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-17/par-1/item-6/sub-1: 地方税法及び地方税法等の一部を改正する法律の一部を改正する法律（令和七年法律第七号）第一条 → e-Gov law 507AC0000000007, 第一条 (Article 1), art-1 — not held in this collection
- suppl-3251-226/art-17/par-1/item-6/sub-1: 地方税法等の一部を改正する法律（令和八年法律第二号）第一条 → e-Gov law 508AC0000000002, 第一条 (Article 1), art-1 — not held in this collection
- suppl-3251-226/art-17/par-1/item-6/sub-2: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702-3
- suppl-3251-226/art-17/par-1/item-6/sub-2: 附則第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27
- suppl-3251-226/art-17/par-1/item-6/sub-2: 第二十九条の七第三項 → 地方税法 附則第二十九条の七第三項 (Supplementary Provisions, Article 29-7, paragraph (3)), suppl-3251-226/art-29-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-3
- suppl-3251-226/art-17/par-1/item-6/sub-2: 附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-17/par-1/item-6/sub-2: 附則第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25
- suppl-3251-226/art-17/par-1/item-6/sub-2: 第二十六条第一項 → 地方税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-3251-226/art-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26/par-1
- suppl-3251-226/art-17/par-1/item-6/sub-2: 附則第二十九条の七第四項 → 地方税法 附則第二十九条の七第四項 (Supplementary Provisions, Article 29-7, paragraph (4)), suppl-3251-226/art-29-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-4
- suppl-3251-226/art-17/par-1/item-6/sub-2: 第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2
- suppl-3251-226/art-17/par-1/item-8/sub-1: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-17/par-1/item-8/sub-1: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-17/par-1/item-8/sub-1: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-17/par-1/item-8/sub-1: 次条第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17/par-1/item-8/sub-1: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-17/par-1/item-8/sub-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-17/par-1/item-8/sub-1: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-17/par-1/item-8/sub-1: 第二十九条の七第二項 → 地方税法 附則第二十九条の七第二項 (Supplementary Provisions, Article 29-7, paragraph (2)), suppl-3251-226/art-29-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-2
- suppl-3251-226/art-17/par-1/item-8/sub-1: 附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-17/par-1/item-8/sub-2: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-17/par-1/item-8/sub-2: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-17/par-1/item-8/sub-2: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-17/par-1/item-8/sub-2: 次条第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17/par-1/item-8/sub-2: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-17/par-1/item-8/sub-2: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702-3
- suppl-3251-226/art-17/par-1/item-8/sub-2: 附則第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27
- suppl-3251-226/art-17/par-1/item-8/sub-2: 第二十九条の七第三項 → 地方税法 附則第二十九条の七第三項 (Supplementary Provisions, Article 29-7, paragraph (3)), suppl-3251-226/art-29-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-3
- suppl-3251-226/art-17/par-1/item-8/sub-2: 附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-17-2/par-1: この項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17-2/par-1: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-17-2/par-1: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-17-2/par-2: 前項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17-2/par-2: この項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-17-2/par-2: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-17-2/par-3: 第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17-2/par-3: 前項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-17-2/par-3: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-17-2/par-3: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-17-2/par-4: 第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17-2/par-4: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-17-2/par-4: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-17-2/par-5: 第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17-2/par-5: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-17-2/par-5: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-17-2/par-5: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-17-2/par-5: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-17-2/par-5: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-17-2/par-5: 第四項 → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-4
- suppl-3251-226/art-17-2/par-5: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-17-2/par-5: 第六項 → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-6
- suppl-3251-226/art-17-2/par-5: 第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
- suppl-3251-226/art-17-2/par-5: 第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- suppl-3251-226/art-17-2/par-5: 第三百六十八条第一項 → 地方税法 第三百六十八条第一項 (Article 368, paragraph (1)), art-368/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-368/par-1
- suppl-3251-226/art-17-2/par-5: 第三百八十一条第一項 → 地方税法 第三百八十一条第一項 (Article 381, paragraph (1)), art-381/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-1
- suppl-3251-226/art-17-2/par-5: 第二項 → 地方税法 第三百八十一条第二項 (Article 381, paragraph (2)), art-381/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-2
- suppl-3251-226/art-17-2/par-5: 第八項 → 地方税法 第三百八十一条第八項 (Article 381, paragraph (8)), art-381/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-8
- suppl-3251-226/art-17-2/par-5: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- suppl-3251-226/art-17-2/par-5: 第五項 → 地方税法 第三百八十九条第五項 (Article 389, paragraph (5)), art-389/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389/par-5
- suppl-3251-226/art-17-2/par-5: 第三百九十六条の四第四項 → 地方税法 第三百九十六条の四第四項 (Article 396-4, paragraph (4)), art-396-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-396#art-396-4/par-4
- suppl-3251-226/art-17-2/par-5: 第五項 → 地方税法 第三百九十六条の四第五項 (Article 396-4, paragraph (5)), art-396-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-396#art-396-4/par-5
- suppl-3251-226/art-17-2/par-5: 第四百三条第一項 → 地方税法 第四百三条第一項 (Article 403, paragraph (1)), art-403/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-403/par-1
- suppl-3251-226/art-17-2/par-5: 第四百十一条第三項 → 地方税法 第四百十一条第三項 (Article 411, paragraph (3)), art-411/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-411/par-3
- suppl-3251-226/art-17-2/par-5: 第四百十九条第一項 → 地方税法 第四百十九条第一項 (Article 419, paragraph (1)), art-419/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-416#art-419/par-1
- suppl-3251-226/art-17-2/par-5: 第四百二十二条の二第一項 → 地方税法 第四百二十二条の二第一項 (Article 422-2, paragraph (1)), art-422-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-422#art-422-2/par-1
- suppl-3251-226/art-17-2/par-5: 第四百二十二条の三 → 地方税法 第四百二十二条の三 (Article 422-3), art-422-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-422#art-422-3
- suppl-3251-226/art-17-2/par-5: 第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-422#art-432/par-1
- suppl-3251-226/art-17-2/par-5: 第三百四十九条第二項第一号 → 地方税法 第三百四十九条第二項第一号 (Article 349, paragraph (2), item (i)), art-349/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2/item-1
- suppl-3251-226/art-17-2/par-5: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-17-2/par-5: 附則第十五条第八項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-3251-226/art-15/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-8
- suppl-3251-226/art-17-2/par-5: 第十五項 → 地方税法 附則第十五条第十五項 (Supplementary Provisions, Article 15, paragraph (15)), suppl-3251-226/art-15/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-15
- suppl-3251-226/art-17-2/par-5: 第十八項 → 地方税法 附則第十五条第十八項 (Supplementary Provisions, Article 15, paragraph (18)), suppl-3251-226/art-15/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-18
- suppl-3251-226/art-17-2/par-5: 第三十項から第三十二項まで → 地方税法 附則第十五条第三十項 (Supplementary Provisions, Article 15, paragraph (30)), suppl-3251-226/art-15/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-30
- suppl-3251-226/art-17-2/par-5: 第三十項から第三十二項まで → 地方税法 附則第十五条第三十一項 (Supplementary Provisions, Article 15, paragraph (31)), suppl-3251-226/art-15/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-31
- suppl-3251-226/art-17-2/par-5: 第三十項から第三十二項まで → 地方税法 附則第十五条第三十二項 (Supplementary Provisions, Article 15, paragraph (32)), suppl-3251-226/art-15/par-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-32
- suppl-3251-226/art-17-2/par-5: 第三十五項 → 地方税法 附則第十五条第三十五項 (Supplementary Provisions, Article 15, paragraph (35)), suppl-3251-226/art-15/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-35
- suppl-3251-226/art-17-2/par-5: 第三十六項 → 地方税法 附則第十五条第三十六項 (Supplementary Provisions, Article 15, paragraph (36)), suppl-3251-226/art-15/par-36 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-36
- suppl-3251-226/art-17-2/par-5: 第四十項 → 地方税法 附則第十五条第四十項 (Supplementary Provisions, Article 15, paragraph (40)), suppl-3251-226/art-15/par-40 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-40
- suppl-3251-226/art-17-2/par-5: 第四十三項 → 地方税法 附則第十五条第四十三項 (Supplementary Provisions, Article 15, paragraph (43)), suppl-3251-226/art-15/par-43 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-43
- suppl-3251-226/art-17-2/par-5: 第十五条の二第二項 → 地方税法 附則第十五条の二第二項 (Supplementary Provisions, Article 15-2, paragraph (2)), suppl-3251-226/art-15-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-2
- suppl-3251-226/art-17-2/par-5: 第十五条の三 → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-17-2/par-6: 第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17-2/par-6: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-17-2/par-6: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-17-2/par-6: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-17-2/par-6: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-17-2/par-6: 第四項 → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-4
- suppl-3251-226/art-17-2/par-6: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-17-2/par-6: 第六項 → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-6
- suppl-3251-226/art-17-2/par-6: 第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
- suppl-3251-226/art-17-2/par-6: 第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- suppl-3251-226/art-17-2/par-6: 第三百六十八条第一項 → 地方税法 第三百六十八条第一項 (Article 368, paragraph (1)), art-368/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-368/par-1
- suppl-3251-226/art-17-2/par-6: 第三百八十一条第一項 → 地方税法 第三百八十一条第一項 (Article 381, paragraph (1)), art-381/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-1
- suppl-3251-226/art-17-2/par-6: 第二項 → 地方税法 第三百八十一条第二項 (Article 381, paragraph (2)), art-381/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-2
- suppl-3251-226/art-17-2/par-6: 第八項 → 地方税法 第三百八十一条第八項 (Article 381, paragraph (8)), art-381/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381/par-8
- suppl-3251-226/art-17-2/par-6: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- suppl-3251-226/art-17-2/par-6: 第五項 → 地方税法 第三百八十九条第五項 (Article 389, paragraph (5)), art-389/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389/par-5
- suppl-3251-226/art-17-2/par-6: 第三百九十六条の四第四項 → 地方税法 第三百九十六条の四第四項 (Article 396-4, paragraph (4)), art-396-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-396#art-396-4/par-4
- suppl-3251-226/art-17-2/par-6: 第五項 → 地方税法 第三百九十六条の四第五項 (Article 396-4, paragraph (5)), art-396-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-396#art-396-4/par-5
- suppl-3251-226/art-17-2/par-6: 第四百三条第一項 → 地方税法 第四百三条第一項 (Article 403, paragraph (1)), art-403/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-403/par-1
- suppl-3251-226/art-17-2/par-6: 第四百十九条第一項 → 地方税法 第四百十九条第一項 (Article 419, paragraph (1)), art-419/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-416#art-419/par-1
- suppl-3251-226/art-17-2/par-6: 第四百二十二条の二第一項 → 地方税法 第四百二十二条の二第一項 (Article 422-2, paragraph (1)), art-422-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-422#art-422-2/par-1
- suppl-3251-226/art-17-2/par-6: 第四百二十二条の三 → 地方税法 第四百二十二条の三 (Article 422-3), art-422-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-422#art-422-3
- suppl-3251-226/art-17-2/par-6: 附則第十五条第八項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-3251-226/art-15/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-8
- suppl-3251-226/art-17-2/par-6: 第十五項 → 地方税法 附則第十五条第十五項 (Supplementary Provisions, Article 15, paragraph (15)), suppl-3251-226/art-15/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-15
- suppl-3251-226/art-17-2/par-6: 第十八項 → 地方税法 附則第十五条第十八項 (Supplementary Provisions, Article 15, paragraph (18)), suppl-3251-226/art-15/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-18
- suppl-3251-226/art-17-2/par-6: 第三十項から第三十二項まで → 地方税法 附則第十五条第三十項 (Supplementary Provisions, Article 15, paragraph (30)), suppl-3251-226/art-15/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-30
- suppl-3251-226/art-17-2/par-6: 第三十項から第三十二項まで → 地方税法 附則第十五条第三十一項 (Supplementary Provisions, Article 15, paragraph (31)), suppl-3251-226/art-15/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-31
- suppl-3251-226/art-17-2/par-6: 第三十項から第三十二項まで → 地方税法 附則第十五条第三十二項 (Supplementary Provisions, Article 15, paragraph (32)), suppl-3251-226/art-15/par-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-32
- suppl-3251-226/art-17-2/par-6: 第三十五項 → 地方税法 附則第十五条第三十五項 (Supplementary Provisions, Article 15, paragraph (35)), suppl-3251-226/art-15/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-35
- suppl-3251-226/art-17-2/par-6: 第三十六項 → 地方税法 附則第十五条第三十六項 (Supplementary Provisions, Article 15, paragraph (36)), suppl-3251-226/art-15/par-36 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-36
- suppl-3251-226/art-17-2/par-6: 第四十項 → 地方税法 附則第十五条第四十項 (Supplementary Provisions, Article 15, paragraph (40)), suppl-3251-226/art-15/par-40 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-40
- suppl-3251-226/art-17-2/par-6: 第四十三項 → 地方税法 附則第十五条第四十三項 (Supplementary Provisions, Article 15, paragraph (43)), suppl-3251-226/art-15/par-43 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-43
- suppl-3251-226/art-17-2/par-6: 第十五条の二第二項 → 地方税法 附則第十五条の二第二項 (Supplementary Provisions, Article 15-2, paragraph (2)), suppl-3251-226/art-15-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2/par-2
- suppl-3251-226/art-17-2/par-6: 第十五条の三 → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-17-2/par-7: 第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17-2/par-8: 第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17-2/par-8: 第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-422#art-432/par-1
- suppl-3251-226/art-17-2/par-9: 第三百八十八条第二項 → 地方税法 第三百八十八条第二項 (Article 388, paragraph (2)), art-388/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-388/par-2
- suppl-3251-226/art-17-2/par-9: 第四百一条 → 地方税法 第四百一条 (Article 401), art-401 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-396#art-401
- suppl-3251-226/art-17-2/par-9: 第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-422#art-432/par-1
- suppl-3251-226/art-17-2/par-9: 第四百一条第一号 → 地方税法 第四百一条第一項第一号 (Article 401, paragraph (1), item (i)), art-401/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-396#art-401/par-1/item-1
- suppl-3251-226/art-17-2/par-9: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17-2/par-10: 第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-17-3/par-1: 農地法第三十六条第一項 → e-Gov law 327AC0000000229, 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — not held in this collection
- suppl-3251-226/art-17-3/par-1: この条 → 地方税法 附則第十七条の三 (Supplementary Provisions, Article 17-3), suppl-3251-226/art-17-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3
- suppl-3251-226/art-17-3/par-1: 次条 → 地方税法 附則第十七条の四 (Supplementary Provisions, Article 17-4), suppl-3251-226/art-17-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-4
- suppl-3251-226/art-17-3/par-1: 第三百四十九条第二項第一号 → 地方税法 第三百四十九条第二項第一号 (Article 349, paragraph (2), item (i)), art-349/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2/item-1
- suppl-3251-226/art-17-3/par-1: 同項から同条第六項まで → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-17-3/par-1: 同項から同条第六項まで → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-17-3/par-1: 同項から同条第六項まで → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-4
- suppl-3251-226/art-17-3/par-1: 同項から同条第六項まで → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-17-3/par-1: 同項から同条第六項まで → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-6
- suppl-3251-226/art-17-3/par-1: 同条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-17-3/par-1: 附則第十七条の三第一項 → 地方税法 附則第十七条の三第一項 (Supplementary Provisions, Article 17-3, paragraph (1)), suppl-3251-226/art-17-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3/par-1
- suppl-3251-226/art-17-3/par-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- suppl-3251-226/art-17-3/par-2: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-17-3/par-2: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-17-3/par-2: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-17-3/par-2: 同条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-17-3/par-2: 附則第十七条の三第二項 → 地方税法 附則第十七条の三第二項 (Supplementary Provisions, Article 17-3, paragraph (2)), suppl-3251-226/art-17-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3/par-2
- suppl-3251-226/art-17-3/par-2: 農地法第三十六条第一項 → e-Gov law 327AC0000000229, 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — not held in this collection
- suppl-3251-226/art-17-3/par-2: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- suppl-3251-226/art-17-3/par-3: 第一項 → 地方税法 附則第十七条の三第一項 (Supplementary Provisions, Article 17-3, paragraph (1)), suppl-3251-226/art-17-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3/par-1
- suppl-3251-226/art-17-3/par-3: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-17-3/par-3: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-17-3/par-3: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-4
- suppl-3251-226/art-17-3/par-3: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-17-3/par-3: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-6
- suppl-3251-226/art-17-3/par-3: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-17-3/par-3: 農地法第三十六条第一項 → e-Gov law 327AC0000000229, 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — not held in this collection
- suppl-3251-226/art-17-3/par-3: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- suppl-3251-226/art-17-3/par-4: 第二項 → 地方税法 附則第十七条の三第二項 (Supplementary Provisions, Article 17-3, paragraph (2)), suppl-3251-226/art-17-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3/par-2
- suppl-3251-226/art-17-3/par-4: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-17-3/par-4: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-17-3/par-4: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-17-3/par-4: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-17-3/par-4: 附則第十七条の三第一項 → 地方税法 附則第十七条の三第一項 (Supplementary Provisions, Article 17-3, paragraph (1)), suppl-3251-226/art-17-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3/par-1
- suppl-3251-226/art-17-3/par-4: 農地法第三十六条第一項 → e-Gov law 327AC0000000229, 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — not held in this collection
- suppl-3251-226/art-17-3/par-4: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- suppl-3251-226/art-17-4/par-1: 附則第十九条 → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3251-226/art-19 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19
- suppl-3251-226/art-17-4/par-1: 第二十六条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3251-226/art-26 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26
- suppl-3251-226/art-18/par-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-18/par-1: この条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-18/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-18/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-18/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-18/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-18/par-2: 前項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-18/par-2: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-18/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-18/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-18/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-18/par-3: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-18/par-3: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-18/par-3: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-18/par-3: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-18/par-3: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-18/par-4: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-18/par-4: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-18/par-4: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-18/par-4: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-18/par-4: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-18/par-5: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-18/par-5: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-18/par-5: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-18/par-5: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-18/par-5: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-18/par-6: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-18/par-6: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-4
- suppl-3251-226/art-18/par-6/item-1: 次号から第四号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-18/par-6/item-1: 次号から第四号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-18/par-6/item-1: 次号から第四号まで → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-4
- suppl-3251-226/art-18/par-6/item-2: 次号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-18/par-6/item-2: 第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-4
- suppl-3251-226/art-18/par-6/item-3: 次号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-4
- suppl-3251-226/art-18/par-6/item-3: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-18/par-6/item-3: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-18/par-6/item-4: 第三百四十九条第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-18/par-6/item-4: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-18/par-6/item-4: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-18/par-6/item-4: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-18-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-1
- suppl-3251-226/art-18-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-18-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-18-3/par-1: 第三項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3
- suppl-3251-226/art-18-3/par-1: この項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-1
- suppl-3251-226/art-18-3/par-1: 附則第十七条第六号 → 地方税法 附則第十七条第一項第六号 (Supplementary Provisions, Article 17, paragraph (1), item (vi)), suppl-3251-226/art-17/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-6
- suppl-3251-226/art-18-3/par-1: 次項 → 地方税法 附則第十八条の三第二項 (Supplementary Provisions, Article 18-3, paragraph (2)), suppl-3251-226/art-18-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2
- suppl-3251-226/art-18-3/par-1: 第三百四十九条の三の二第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- suppl-3251-226/art-18-3/par-2: 前項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-1
- suppl-3251-226/art-18-3/par-2/item-1/sub-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-18-3/par-2/item-1/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-18-3/par-2/item-1/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-18-3/par-2/item-1/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-18-3/par-2/item-2/sub-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-18-3/par-2/item-2/sub-2: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-18-3/par-2/item-2/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-18-3/par-2/item-2/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-18-3/par-2/item-2/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-18-3/par-2/item-3/sub-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-18-3/par-2/item-3/sub-2: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-18-3/par-2/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-18-3/par-2/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-18-3/par-2/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-18-3/par-3: 附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-18-3/par-3: 第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-1
- suppl-3251-226/art-18-3/par-3: この項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3
- suppl-3251-226/art-18-3/par-3: 同条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-18-3/par-3: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-4
- suppl-3251-226/art-18-3/par-3: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-18-3/par-3: 第一号 → 地方税法 附則第十八条の三第三項第一号 (Supplementary Provisions, Article 18-3, paragraph (3), item (i)), suppl-3251-226/art-18-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3/item-1
- suppl-3251-226/art-18-3/par-3: 第二号 → 地方税法 附則第十八条の三第三項第二号 (Supplementary Provisions, Article 18-3, paragraph (3), item (ii)), suppl-3251-226/art-18-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3/item-2
- suppl-3251-226/art-18-3/par-3: 第三号 → 地方税法 附則第十八条の三第三項第三号 (Supplementary Provisions, Article 18-3, paragraph (3), item (iii)), suppl-3251-226/art-18-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3/item-3
- suppl-3251-226/art-18-3/par-3/item-1: 第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-1
- suppl-3251-226/art-18-3/par-3/item-1: この号 → 地方税法 附則第十八条の三第三項第一号 (Supplementary Provisions, Article 18-3, paragraph (3), item (i)), suppl-3251-226/art-18-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3/item-1
- suppl-3251-226/art-18-3/par-3/item-1: 次項第一号 → 地方税法 附則第十八条の三第四項第一号 (Supplementary Provisions, Article 18-3, paragraph (4), item (i)), suppl-3251-226/art-18-3/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-1
- suppl-3251-226/art-18-3/par-3/item-2: 第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-1
- suppl-3251-226/art-18-3/par-3/item-2: この号 → 地方税法 附則第十八条の三第三項第二号 (Supplementary Provisions, Article 18-3, paragraph (3), item (ii)), suppl-3251-226/art-18-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3/item-2
- suppl-3251-226/art-18-3/par-3/item-2: 次項第二号 → 地方税法 附則第十八条の三第四項第二号 (Supplementary Provisions, Article 18-3, paragraph (4), item (ii)), suppl-3251-226/art-18-3/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-2
- suppl-3251-226/art-18-3/par-3/item-3: 第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-1
- suppl-3251-226/art-18-3/par-3/item-3: この号 → 地方税法 附則第十八条の三第三項第三号 (Supplementary Provisions, Article 18-3, paragraph (3), item (iii)), suppl-3251-226/art-18-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3/item-3
- suppl-3251-226/art-18-3/par-3/item-3: 次項第三号 → 地方税法 附則第十八条の三第四項第三号 (Supplementary Provisions, Article 18-3, paragraph (4), item (iii)), suppl-3251-226/art-18-3/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-3
- suppl-3251-226/art-18-3/par-4: 前項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3
- suppl-3251-226/art-18-3/par-4/item-1/sub-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-18-3/par-4/item-1/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-18-3/par-4/item-1/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-18-3/par-4/item-1/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-18-3/par-4/item-2/sub-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-18-3/par-4/item-2/sub-2: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-18-3/par-4/item-2/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-18-3/par-4/item-2/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-18-3/par-4/item-2/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-18-3/par-4/item-3/sub-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-18-3/par-4/item-3/sub-2: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-18-3/par-4/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-18-3/par-4/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-18-3/par-4/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-18-3/par-5: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17
- suppl-3251-226/art-18-3/par-5: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-18-3/par-5: 前各項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-1
- suppl-3251-226/art-18-3/par-5: 前各項 → 地方税法 附則第十八条の三第二項 (Supplementary Provisions, Article 18-3, paragraph (2)), suppl-3251-226/art-18-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2
- suppl-3251-226/art-18-3/par-5: 前各項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3
- suppl-3251-226/art-18-3/par-5: 前各項 → 地方税法 附則第十八条の三第四項 (Supplementary Provisions, Article 18-3, paragraph (4)), suppl-3251-226/art-18-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4
- suppl-3251-226/art-19/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-19/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-19/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-19/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-19/par-2: 附則第十八条第六項 → 地方税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-3251-226/art-18/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6
- suppl-3251-226/art-19/par-2: 前項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19/par-1
- suppl-3251-226/art-19/par-2: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-19/par-2: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-4
- suppl-3251-226/art-19-2/par-1: 都市計画法第七条第一項 → e-Gov law 343AC0000000100, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-19-2/par-1: 同法第八条第一項第一号 → e-Gov law 343AC0000000100, 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — not held in this collection
- suppl-3251-226/art-19-2/par-1: 次条 → 地方税法 附則第十九条の二の二 (Supplementary Provisions, Article 19-2-2), suppl-3251-226/art-19-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2
- suppl-3251-226/art-19-2/par-1: 附則第二十二条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3251-226/art-22 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22
- suppl-3251-226/art-19-2/par-1: この条 → 地方税法 附則第十九条の二 (Supplementary Provisions, Article 19-2), suppl-3251-226/art-19-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2
- suppl-3251-226/art-19-2/par-1/item-1: 生産緑地法（昭和四十九年法律第六十八号）第二条第三号 → e-Gov law 349AC0000000068, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-3251-226/art-19-2/par-1/item-1: この号 → 地方税法 附則第十九条の二第一項第一号 (Supplementary Provisions, Article 19-2, paragraph (1), item (i)), suppl-3251-226/art-19-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1/item-1
- suppl-3251-226/art-19-2/par-1/item-1: 都市計画法第八条第一項 → e-Gov law 343AC0000000100, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3251-226/art-19-2/par-1/item-1: 生産緑地法第三条第一項 → e-Gov law 349AC0000000068, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3251-226/art-19-2/par-1/item-1: 同法第十条第一項 → e-Gov law 349AC0000000068, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- suppl-3251-226/art-19-2/par-1/item-1: 同法第十条の二第一項 → e-Gov law 349AC0000000068, 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — not held in this collection
- suppl-3251-226/art-19-2/par-1/item-2: 都市計画法第十一条第一項 → e-Gov law 343AC0000000100, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-3251-226/art-19-2/par-1/item-2: 同法第四条第六項 → e-Gov law 343AC0000000100, 第四条第六項 (Article 4, paragraph (6)), art-4/par-6 — not held in this collection
- suppl-3251-226/art-19-2/par-1/item-2: 同法第五十五条第一項 → e-Gov law 343AC0000000100, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- suppl-3251-226/art-19-2/par-1/item-2: 同法第二十六条第一項 → e-Gov law 343AC0000000100, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection
- suppl-3251-226/art-19-2/par-2: 第三百四十九条第二項第一号 → 地方税法 第三百四十九条第二項第一号 (Article 349, paragraph (2), item (i)), art-349/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2/item-1
- suppl-3251-226/art-19-2/par-2: 同項から同条第六項まで → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-19-2/par-2: 同項から同条第六項まで → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-19-2/par-2: 同項から同条第六項まで → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-4
- suppl-3251-226/art-19-2/par-2: 同項から同条第六項まで → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-19-2/par-2: 同項から同条第六項まで → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-6
- suppl-3251-226/art-19-2/par-2: 同条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-19-2/par-2: 附則第十九条の二第二項 → 地方税法 附則第十九条の二第二項 (Supplementary Provisions, Article 19-2, paragraph (2)), suppl-3251-226/art-19-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-2
- suppl-3251-226/art-19-2/par-2: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2/par-3: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-19-2/par-3: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-19-2/par-3: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-19-2/par-3: 同条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-19-2/par-3: 附則第十九条の二第三項 → 地方税法 附則第十九条の二第三項 (Supplementary Provisions, Article 19-2, paragraph (3)), suppl-3251-226/art-19-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-3
- suppl-3251-226/art-19-2/par-4: 第二項 → 地方税法 附則第十九条の二第二項 (Supplementary Provisions, Article 19-2, paragraph (2)), suppl-3251-226/art-19-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-2
- suppl-3251-226/art-19-2/par-4: 第六項 → 地方税法 附則第十九条の二第六項 (Supplementary Provisions, Article 19-2, paragraph (6)), suppl-3251-226/art-19-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-6
- suppl-3251-226/art-19-2/par-4: 第七項 → 地方税法 附則第十九条の二第七項 (Supplementary Provisions, Article 19-2, paragraph (7)), suppl-3251-226/art-19-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-7
- suppl-3251-226/art-19-2/par-4: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2/par-4: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2/par-4: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2/par-4: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2/par-5: 第三項 → 地方税法 附則第十九条の二第三項 (Supplementary Provisions, Article 19-2, paragraph (3)), suppl-3251-226/art-19-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-3
- suppl-3251-226/art-19-2/par-5: 次項 → 地方税法 附則第十九条の二第六項 (Supplementary Provisions, Article 19-2, paragraph (6)), suppl-3251-226/art-19-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-6
- suppl-3251-226/art-19-2/par-5: 第七項 → 地方税法 附則第十九条の二第七項 (Supplementary Provisions, Article 19-2, paragraph (7)), suppl-3251-226/art-19-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-7
- suppl-3251-226/art-19-2/par-5: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2/par-5: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2/par-5: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2/par-5: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2/par-6: 第二項 → 地方税法 附則第十九条の二第二項 (Supplementary Provisions, Article 19-2, paragraph (2)), suppl-3251-226/art-19-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-2
- suppl-3251-226/art-19-2/par-6: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2/par-6: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2/par-6: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2/par-6: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2/par-7: 第三項 → 地方税法 附則第十九条の二第三項 (Supplementary Provisions, Article 19-2, paragraph (3)), suppl-3251-226/art-19-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-3
- suppl-3251-226/art-19-2/par-7: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2/par-7: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2/par-7: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2/par-7: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2-2/par-2: 第三百四十九条第二項第一号 → 地方税法 第三百四十九条第二項第一号 (Article 349, paragraph (2), item (i)), art-349/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2/item-1
- suppl-3251-226/art-19-2-2/par-2: 同項から同条第六項まで → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-19-2-2/par-2: 同項から同条第六項まで → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-19-2-2/par-2: 同項から同条第六項まで → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-4
- suppl-3251-226/art-19-2-2/par-2: 同項から同条第六項まで → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-19-2-2/par-2: 同項から同条第六項まで → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-6
- suppl-3251-226/art-19-2-2/par-2: 同条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-19-2-2/par-2: 附則第十九条の二の二第二項 → 地方税法 附則第十九条の二の二第二項 (Supplementary Provisions, Article 19-2-2, paragraph (2)), suppl-3251-226/art-19-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-2
- suppl-3251-226/art-19-2-2/par-2: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2-2/par-2: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- suppl-3251-226/art-19-2-2/par-3: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-19-2-2/par-3: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-19-2-2/par-3: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-19-2-2/par-3: 同条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-19-2-2/par-3: 附則第十九条の二の二第三項 → 地方税法 附則第十九条の二の二第三項 (Supplementary Provisions, Article 19-2-2, paragraph (3)), suppl-3251-226/art-19-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-3
- suppl-3251-226/art-19-2-2/par-3: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2-2/par-3: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- suppl-3251-226/art-19-2-2/par-4: 第二項 → 地方税法 附則第十九条の二の二第二項 (Supplementary Provisions, Article 19-2-2, paragraph (2)), suppl-3251-226/art-19-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-2
- suppl-3251-226/art-19-2-2/par-4: 第六項 → 地方税法 附則第十九条の二の二第六項 (Supplementary Provisions, Article 19-2-2, paragraph (6)), suppl-3251-226/art-19-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-6
- suppl-3251-226/art-19-2-2/par-4: 第七項 → 地方税法 附則第十九条の二の二第七項 (Supplementary Provisions, Article 19-2-2, paragraph (7)), suppl-3251-226/art-19-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-7
- suppl-3251-226/art-19-2-2/par-4: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2-2/par-4: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2-2/par-4: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2-2/par-4: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2-2/par-5: 第三項 → 地方税法 附則第十九条の二の二第三項 (Supplementary Provisions, Article 19-2-2, paragraph (3)), suppl-3251-226/art-19-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-3
- suppl-3251-226/art-19-2-2/par-5: 次項 → 地方税法 附則第十九条の二の二第六項 (Supplementary Provisions, Article 19-2-2, paragraph (6)), suppl-3251-226/art-19-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-6
- suppl-3251-226/art-19-2-2/par-5: 第七項 → 地方税法 附則第十九条の二の二第七項 (Supplementary Provisions, Article 19-2-2, paragraph (7)), suppl-3251-226/art-19-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-7
- suppl-3251-226/art-19-2-2/par-5: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2-2/par-5: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2-2/par-5: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2-2/par-5: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2-2/par-6: 第二項 → 地方税法 附則第十九条の二の二第二項 (Supplementary Provisions, Article 19-2-2, paragraph (2)), suppl-3251-226/art-19-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-2
- suppl-3251-226/art-19-2-2/par-6: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2-2/par-6: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2-2/par-6: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2-2/par-6: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-2-2/par-7: 第三項 → 地方税法 附則第十九条の二の二第三項 (Supplementary Provisions, Article 19-2-2, paragraph (3)), suppl-3251-226/art-19-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-3
- suppl-3251-226/art-19-2-2/par-7: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-19-2-2/par-7: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-19-2-2/par-7: 同条 → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2
- suppl-3251-226/art-19-2-2/par-7: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-19-3/par-1: 附則第十九条 → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3251-226/art-19 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19
- suppl-3251-226/art-19-3/par-2: 前項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-19-3/par-3: 前二項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-19-3/par-3: 前二項 → 地方税法 附則第十九条の三第二項 (Supplementary Provisions, Article 19-3, paragraph (2)), suppl-3251-226/art-19-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-2
- suppl-3251-226/art-19-3/par-3: 平成五年度に係る賦課期日後に都市計画法及び建築基準法の一部を改正する法律（平成十二年法律第七十三号）第一条 → e-Gov law 412AC0000000073, 第一条 (Article 1), art-1 — not held in this collection
- suppl-3251-226/art-19-3/par-3: 附則第二十九条の五第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-19-3/par-3: 都市計画法第七条第一項 → e-Gov law 343AC0000000100, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-19-3/par-3: 本条 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-19-3/par-3: 次項 → 地方税法 附則第十九条の三第三項 (Supplementary Provisions, Article 19-3, paragraph (3)), suppl-3251-226/art-19-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-3
- suppl-3251-226/art-19-3/par-4: 第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-19-3/par-4: の固定資産税について地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4031-7/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text
- suppl-3251-226/art-19-3/par-5: 前項 → 地方税法 附則第十九条の三第四項 (Supplementary Provisions, Article 19-3, paragraph (4)), suppl-3251-226/art-19-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-4
- suppl-3251-226/art-19-3/par-5: 第二項 → 地方税法 附則第十九条の三第二項 (Supplementary Provisions, Article 19-3, paragraph (2)), suppl-3251-226/art-19-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-2
- suppl-3251-226/art-19-3/par-5: の固定資産税について地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4031-7/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text
- suppl-3251-226/art-19-4/par-1: 前条 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-19-4/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-19-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-19-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-19-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-19-4/par-2: 前項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-1
- suppl-3251-226/art-19-4/par-2: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-19-4/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-19-4/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-19-4/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-19-4/par-3: 附則第十八条第六項 → 地方税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-3251-226/art-18/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6
- suppl-3251-226/art-19-4/par-3: 第一項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-1
- suppl-3251-226/art-19-4/par-3: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-19-4/par-3: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-4
- suppl-3251-226/art-19-4/par-4: 前項 → 地方税法 附則第十九条の四第三項 (Supplementary Provisions, Article 19-4, paragraph (3)), suppl-3251-226/art-19-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-3
- suppl-3251-226/art-19-4/par-4: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-1
- suppl-3251-226/art-19-4/par-4: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-19-4/par-4: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-19-4/par-4: 前条 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-19-4/par-4: この条 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-19-4/par-4: 附則第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2
- suppl-3251-226/art-19-4/par-4: 次項 → 地方税法 附則第十九条の四第五項 (Supplementary Provisions, Article 19-4, paragraph (5)), suppl-3251-226/art-19-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-5
- suppl-3251-226/art-19-4/par-4: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17
- suppl-3251-226/art-19-4/par-4: 前三項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-1
- suppl-3251-226/art-19-4/par-4: 前三項 → 地方税法 附則第十九条の四第二項 (Supplementary Provisions, Article 19-4, paragraph (2)), suppl-3251-226/art-19-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-2
- suppl-3251-226/art-19-4/par-5: 第三項 → 地方税法 附則第十九条の四第三項 (Supplementary Provisions, Article 19-4, paragraph (3)), suppl-3251-226/art-19-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-3
- suppl-3251-226/art-19-4/par-5: 附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-19-4/par-5: この項 → 地方税法 附則第十九条の四第五項 (Supplementary Provisions, Article 19-4, paragraph (5)), suppl-3251-226/art-19-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-5
- suppl-3251-226/art-19-4/par-5: 同条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-19-4/par-5: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-4
- suppl-3251-226/art-19-4/par-5: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17
- suppl-3251-226/art-19-4/par-5: 第一項から第三項まで → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3251-226/art-17/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1
- suppl-3251-226/art-19-4/par-6: 前条第三項 → 地方税法 附則第十九条の三第三項 (Supplementary Provisions, Article 19-3, paragraph (3)), suppl-3251-226/art-19-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-3
- suppl-3251-226/art-19-4/par-6: 同条第二項 → 地方税法 附則第十九条の三第二項 (Supplementary Provisions, Article 19-3, paragraph (2)), suppl-3251-226/art-19-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-2
- suppl-3251-226/art-19-4/par-6: 同条第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-19-4/par-6: この項 → 地方税法 附則第十九条の四第六項 (Supplementary Provisions, Article 19-4, paragraph (6)), suppl-3251-226/art-19-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-6
- suppl-3251-226/art-19-4/par-6: 附則第二十七条の二第六項 → 地方税法 附則第二十七条の二第六項 (Supplementary Provisions, Article 27-2, paragraph (6)), suppl-3251-226/art-27-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-6
- suppl-3251-226/art-19-4/par-6: 第一項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-1
- suppl-3251-226/art-19-4/par-6: 第二項 → 地方税法 附則第十九条の四第二項 (Supplementary Provisions, Article 19-4, paragraph (2)), suppl-3251-226/art-19-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-2
- suppl-3251-226/art-19-4/par-6: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17
- suppl-3251-226/art-19-4/par-6: 第一項から第三項まで → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3251-226/art-17/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1
- suppl-3251-226/art-21/par-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-21/par-1: この条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3251-226/art-21 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21
- suppl-3251-226/art-21/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-21/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-21/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-21/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-21-2/par-1: 附則第十九条の三第三項 → 地方税法 附則第十九条の三第三項 (Supplementary Provisions, Article 19-3, paragraph (3)), suppl-3251-226/art-19-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-3
- suppl-3251-226/art-21-2/par-1: 同条第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-21-2/par-1: この項 → 地方税法 附則第二十一条の二第一項 (Supplementary Provisions, Article 21-2, paragraph (1)), suppl-3251-226/art-21-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1
- suppl-3251-226/art-21-2/par-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-21-2/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-21-2/par-1/item-1/sub-1: この項 → 地方税法 附則第二十一条の二第一項 (Supplementary Provisions, Article 21-2, paragraph (1)), suppl-3251-226/art-21-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1
- suppl-3251-226/art-21-2/par-1/item-1/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-21-2/par-1/item-1/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-21-2/par-1/item-1/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-21-2/par-1/item-1/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-21-2/par-1/item-1/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-21-2/par-1/item-1/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-21-2/par-1/item-2/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-21-2/par-1/item-2/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-21-2/par-1/item-2/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-21-2/par-1/item-2/sub-2: 前号 → 地方税法 附則第二十一条の二第一項第一号 (Supplementary Provisions, Article 21-2, paragraph (1), item (i)), suppl-3251-226/art-21-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-1
- suppl-3251-226/art-21-2/par-1/item-2/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-21-2/par-1/item-2/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-21-2/par-1/item-2/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-21-2/par-1/item-3/sub-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-21-2/par-1/item-3/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-21-2/par-1/item-3/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-21-2/par-1/item-3/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-21-2/par-1/item-3/sub-2: 前号 → 地方税法 附則第二十一条の二第一項第二号 (Supplementary Provisions, Article 21-2, paragraph (1), item (ii)), suppl-3251-226/art-21-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-2
- suppl-3251-226/art-21-2/par-1/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-21-2/par-1/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-21-2/par-1/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-21-2/par-1/item-3/sub-2: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-21-2/par-2: 附則第十八条第六項 → 地方税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-3251-226/art-18/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6
- suppl-3251-226/art-21-2/par-2: 第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3
- suppl-3251-226/art-21-2/par-2: 第十九条の四第四項から第六項まで → 地方税法 附則第十九条の四第四項 (Supplementary Provisions, Article 19-4, paragraph (4)), suppl-3251-226/art-19-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-4
- suppl-3251-226/art-21-2/par-2: 第十九条の四第四項から第六項まで → 地方税法 附則第十九条の四第五項 (Supplementary Provisions, Article 19-4, paragraph (5)), suppl-3251-226/art-19-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-5
- suppl-3251-226/art-21-2/par-2: 第十九条の四第四項から第六項まで → 地方税法 附則第十九条の四第六項 (Supplementary Provisions, Article 19-4, paragraph (6)), suppl-3251-226/art-19-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-6
- suppl-3251-226/art-21-2/par-2: 前項 → 地方税法 附則第二十一条の二第一項 (Supplementary Provisions, Article 21-2, paragraph (1)), suppl-3251-226/art-21-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1
- suppl-3251-226/art-21-2/par-2: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-21-2/par-2: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-4
- suppl-3251-226/art-21-2/par-2: 附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-21-2/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-21-2/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-21-2/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-21-2/par-2: 附則第十八条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-21-2/par-2: 附則第二十一条の二第一項第一号 → 地方税法 附則第二十一条の二第一項第一号 (Supplementary Provisions, Article 21-2, paragraph (1), item (i)), suppl-3251-226/art-21-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-1
- suppl-3251-226/art-21-2/par-2: 附則第十八条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-4
- suppl-3251-226/art-21-2/par-2: 附則第二十一条の二第一項第二号 → 地方税法 附則第二十一条の二第一項第二号 (Supplementary Provisions, Article 21-2, paragraph (1), item (ii)), suppl-3251-226/art-21-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2/par-1/item-2
- suppl-3251-226/art-21-2/par-2: 附則第十八条の三第二項第一号 → 地方税法 附則第十八条の三第二項第一号 (Supplementary Provisions, Article 18-3, paragraph (2), item (i)), suppl-3251-226/art-18-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-1
- suppl-3251-226/art-21-2/par-2: 附則第十八条の三第二項第二号 → 地方税法 附則第十八条の三第二項第二号 (Supplementary Provisions, Article 18-3, paragraph (2), item (ii)), suppl-3251-226/art-18-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-2
- suppl-3251-226/art-21-2/par-2: 附則第十八条の三第二項第三号 → 地方税法 附則第十八条の三第二項第三号 (Supplementary Provisions, Article 18-3, paragraph (2), item (iii)), suppl-3251-226/art-18-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-2/item-3
- suppl-3251-226/art-21-2/par-2: 附則第十八条の三第三項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-3
- suppl-3251-226/art-21-2/par-2: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-21-2/par-2: 附則第十八条の三第四項第一号 → 地方税法 附則第十八条の三第四項第一号 (Supplementary Provisions, Article 18-3, paragraph (4), item (i)), suppl-3251-226/art-18-3/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-1
- suppl-3251-226/art-21-2/par-2: 附則第十八条の三第四項第二号 → 地方税法 附則第十八条の三第四項第二号 (Supplementary Provisions, Article 18-3, paragraph (4), item (ii)), suppl-3251-226/art-18-3/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-2
- suppl-3251-226/art-21-2/par-2: 附則第十八条の三第四項第三号 → 地方税法 附則第十八条の三第四項第三号 (Supplementary Provisions, Article 18-3, paragraph (4), item (iii)), suppl-3251-226/art-18-3/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3/par-4/item-3
- suppl-3251-226/art-21-2/par-2: 前項 → 地方税法 附則第十九条の四第三項 (Supplementary Provisions, Article 19-4, paragraph (3)), suppl-3251-226/art-19-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-3
- suppl-3251-226/art-21-2/par-2: 附則第十八条第六項第一号 → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-1
- suppl-3251-226/art-21-2/par-2: 前三項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-1
- suppl-3251-226/art-21-2/par-2: 前三項 → 地方税法 附則第十九条の四第二項 (Supplementary Provisions, Article 19-4, paragraph (2)), suppl-3251-226/art-19-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4/par-2
- suppl-3251-226/art-22/par-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-22/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19/par-1
- suppl-3251-226/art-22/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-22/par-1: 第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-416#art-417/par-1
- suppl-3251-226/art-22/par-1: 附則第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1
- suppl-3251-226/art-22/par-2: 附則第十九条の二第二項 → 地方税法 附則第十九条の二第二項 (Supplementary Provisions, Article 19-2, paragraph (2)), suppl-3251-226/art-19-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-2
- suppl-3251-226/art-22/par-2: 第三項 → 地方税法 附則第十九条の二第三項 (Supplementary Provisions, Article 19-2, paragraph (3)), suppl-3251-226/art-19-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-3
- suppl-3251-226/art-22/par-2: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-22/par-2: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-22/par-2: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-4
- suppl-3251-226/art-22/par-2: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-22/par-2: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-6
- suppl-3251-226/art-22/par-2: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-22/par-2: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-22/par-3: 附則第十九条の二第四項 → 地方税法 附則第十九条の二第四項 (Supplementary Provisions, Article 19-2, paragraph (4)), suppl-3251-226/art-19-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-4
- suppl-3251-226/art-22/par-3: 第五項 → 地方税法 附則第十九条の二第五項 (Supplementary Provisions, Article 19-2, paragraph (5)), suppl-3251-226/art-19-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-5
- suppl-3251-226/art-22/par-3: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-22/par-3: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-22/par-3: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-22/par-3: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-3: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-22/par-3: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-22/par-4: 附則第十九条の二第四項 → 地方税法 附則第十九条の二第四項 (Supplementary Provisions, Article 19-2, paragraph (4)), suppl-3251-226/art-19-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-4
- suppl-3251-226/art-22/par-4: 第五項 → 地方税法 附則第十九条の二第五項 (Supplementary Provisions, Article 19-2, paragraph (5)), suppl-3251-226/art-19-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-5
- suppl-3251-226/art-22/par-4: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-22/par-4: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-22/par-4: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-4: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-22/par-5: 附則第十九条の二第六項 → 地方税法 附則第十九条の二第六項 (Supplementary Provisions, Article 19-2, paragraph (6)), suppl-3251-226/art-19-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-6
- suppl-3251-226/art-22/par-5: 第七項 → 地方税法 附則第十九条の二第七項 (Supplementary Provisions, Article 19-2, paragraph (7)), suppl-3251-226/art-19-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-7
- suppl-3251-226/art-22/par-5: 附則第十七条の二第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-22/par-5: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-22/par-5: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-22/par-5: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-22/par-5: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-6: 附則第十九条の二第六項 → 地方税法 附則第十九条の二第六項 (Supplementary Provisions, Article 19-2, paragraph (6)), suppl-3251-226/art-19-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-6
- suppl-3251-226/art-22/par-6: 第七項 → 地方税法 附則第十九条の二第七項 (Supplementary Provisions, Article 19-2, paragraph (7)), suppl-3251-226/art-19-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-7
- suppl-3251-226/art-22/par-6: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-22/par-6: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-22/par-6: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-6: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-22/par-7: 附則第十九条の二の二第二項 → 地方税法 附則第十九条の二の二第二項 (Supplementary Provisions, Article 19-2-2, paragraph (2)), suppl-3251-226/art-19-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-2
- suppl-3251-226/art-22/par-7: 第三項 → 地方税法 附則第十九条の二の二第三項 (Supplementary Provisions, Article 19-2-2, paragraph (3)), suppl-3251-226/art-19-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-3
- suppl-3251-226/art-22/par-7: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-2
- suppl-3251-226/art-22/par-7: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-3
- suppl-3251-226/art-22/par-7: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-4
- suppl-3251-226/art-22/par-7: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-5
- suppl-3251-226/art-22/par-7: 第三百四十九条第二項から第六項まで → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349/par-6
- suppl-3251-226/art-22/par-7: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-22/par-7: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-22/par-8: 附則第十九条の二の二第四項 → 地方税法 附則第十九条の二の二第四項 (Supplementary Provisions, Article 19-2-2, paragraph (4)), suppl-3251-226/art-19-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-4
- suppl-3251-226/art-22/par-8: 第五項 → 地方税法 附則第十九条の二の二第五項 (Supplementary Provisions, Article 19-2-2, paragraph (5)), suppl-3251-226/art-19-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-5
- suppl-3251-226/art-22/par-8: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-22/par-8: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-22/par-8: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-22/par-8: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-8: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-22/par-8: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-22/par-9: 附則第十九条の二の二第四項 → 地方税法 附則第十九条の二の二第四項 (Supplementary Provisions, Article 19-2-2, paragraph (4)), suppl-3251-226/art-19-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-4
- suppl-3251-226/art-22/par-9: 第五項 → 地方税法 附則第十九条の二の二第五項 (Supplementary Provisions, Article 19-2-2, paragraph (5)), suppl-3251-226/art-19-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-5
- suppl-3251-226/art-22/par-9: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-22/par-9: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-22/par-9: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-9: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-22/par-10: 附則第十九条の二の二第六項 → 地方税法 附則第十九条の二の二第六項 (Supplementary Provisions, Article 19-2-2, paragraph (6)), suppl-3251-226/art-19-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-6
- suppl-3251-226/art-22/par-10: 第七項 → 地方税法 附則第十九条の二の二第七項 (Supplementary Provisions, Article 19-2-2, paragraph (7)), suppl-3251-226/art-19-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-7
- suppl-3251-226/art-22/par-10: 附則第十七条の二第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-2
- suppl-3251-226/art-22/par-10: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-22/par-10: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-22/par-10: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-22/par-10: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-11: 附則第十九条の二の二第六項 → 地方税法 附則第十九条の二の二第六項 (Supplementary Provisions, Article 19-2-2, paragraph (6)), suppl-3251-226/art-19-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-6
- suppl-3251-226/art-22/par-11: 第七項 → 地方税法 附則第十九条の二の二第七項 (Supplementary Provisions, Article 19-2-2, paragraph (7)), suppl-3251-226/art-19-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2/par-7
- suppl-3251-226/art-22/par-11: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-22/par-11: 第四百九条第一項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- suppl-3251-226/art-22/par-11: 第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22/par-1
- suppl-3251-226/art-22/par-11: 附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2/par-1
- suppl-3251-226/art-23/par-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-23/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19/par-1
- suppl-3251-226/art-23/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-23/par-1: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-23/par-1: この条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-23
- suppl-3251-226/art-23/par-1: 第三百五十一条 → 地方税法 第三百五十一条 (Article 351), art-351 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-351
- suppl-3251-226/art-23/par-1: 第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-2
- suppl-3251-226/art-23/par-1: 同条第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-23/par-1: 同条第三項 → 地方税法 附則第十九条の三第三項 (Supplementary Provisions, Article 19-3, paragraph (3)), suppl-3251-226/art-19-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-3
- suppl-3251-226/art-24/par-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-24/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19/par-1
- suppl-3251-226/art-24/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-24/par-1: 第四百二十条 → 地方税法 第四百二十条 (Article 420), art-420 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-416#art-420
- suppl-3251-226/art-24/par-1: 第四百三十五条第二項 → 地方税法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-433#art-435/par-2
- suppl-3251-226/art-24/par-1: 第四百十九条第二項 → 地方税法 第四百十九条第二項 (Article 419, paragraph (2)), art-419/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-416#art-419/par-2
- suppl-3251-226/art-24/par-1: 第四百三十五条第一項 → 地方税法 第四百三十五条第一項 (Article 435, paragraph (1)), art-435/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-433#art-435/par-1
- suppl-3251-226/art-25/par-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702-3
- suppl-3251-226/art-25/par-1: この条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25
- suppl-3251-226/art-25/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-25/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-25/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-25/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-25/par-1: 附則第二十七条の四 → 地方税法 附則第二十七条の四 (Supplementary Provisions, Article 27-4), suppl-3251-226/art-27-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4
- suppl-3251-226/art-25/par-1: 第二十七条の四の二第一項 → 地方税法 附則第二十七条の四の二第一項 (Supplementary Provisions, Article 27-4-2, paragraph (1)), suppl-3251-226/art-27-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1
- suppl-3251-226/art-25/par-2: 前項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-1
- suppl-3251-226/art-25/par-2: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-25/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-25/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-25/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-25/par-3: 第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-1
- suppl-3251-226/art-25/par-3: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-25/par-3: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-25/par-3: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-25/par-3: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-25/par-4: 第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-1
- suppl-3251-226/art-25/par-4: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-25/par-4: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-25/par-4: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-25/par-4: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-25/par-4: 附則第二十七条の四 → 地方税法 附則第二十七条の四 (Supplementary Provisions, Article 27-4), suppl-3251-226/art-27-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4
- suppl-3251-226/art-25/par-4: 第二十七条の四の二第一項 → 地方税法 附則第二十七条の四の二第一項 (Supplementary Provisions, Article 27-4-2, paragraph (1)), suppl-3251-226/art-27-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1
- suppl-3251-226/art-25/par-5: 第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-1
- suppl-3251-226/art-25/par-5: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-25/par-5: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-25/par-5: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-25/par-5: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-25/par-5: 附則第二十七条の四 → 地方税法 附則第二十七条の四 (Supplementary Provisions, Article 27-4), suppl-3251-226/art-27-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4
- suppl-3251-226/art-25/par-5: 第二十七条の四の二第一項 → 地方税法 附則第二十七条の四の二第一項 (Supplementary Provisions, Article 27-4-2, paragraph (1)), suppl-3251-226/art-27-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1
- suppl-3251-226/art-25/par-6: 附則第十八条第六項 → 地方税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-3251-226/art-18/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6
- suppl-3251-226/art-25/par-6: 第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-1
- suppl-3251-226/art-25/par-6: 第四項 → 地方税法 附則第二十五条第四項 (Supplementary Provisions, Article 25, paragraph (4)), suppl-3251-226/art-25/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-4
- suppl-3251-226/art-25/par-6: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-25/par-6: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-4
- suppl-3251-226/art-25-3/par-1: 附則第二十五条第六項 → 地方税法 附則第二十五条第六項 (Supplementary Provisions, Article 25, paragraph (6)), suppl-3251-226/art-25/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-6
- suppl-3251-226/art-25-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-1
- suppl-3251-226/art-25-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-25-3/par-1: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-25-3/par-1: 第三項 → 地方税法 附則第二十五条の三第三項 (Supplementary Provisions, Article 25-3, paragraph (3)), suppl-3251-226/art-25-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3
- suppl-3251-226/art-25-3/par-1: この項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-1: 附則第十七条第六号 → 地方税法 附則第十七条第一項第六号 (Supplementary Provisions, Article 17, paragraph (1), item (vi)), suppl-3251-226/art-17/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-6
- suppl-3251-226/art-25-3/par-1: 次項 → 地方税法 附則第二十五条の三第二項 (Supplementary Provisions, Article 25-3, paragraph (2)), suppl-3251-226/art-25-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2
- suppl-3251-226/art-25-3/par-2: 前項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-2/item-1/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702-3
- suppl-3251-226/art-25-3/par-2/item-2/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702-3
- suppl-3251-226/art-25-3/par-2/item-2/sub-2: 附則第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25
- suppl-3251-226/art-25-3/par-2/item-3/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702-3
- suppl-3251-226/art-25-3/par-2/item-3/sub-2: 附則第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25
- suppl-3251-226/art-25-3/par-3: 附則第二十五条第六項 → 地方税法 附則第二十五条第六項 (Supplementary Provisions, Article 25, paragraph (6)), suppl-3251-226/art-25/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-6
- suppl-3251-226/art-25-3/par-3: 附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-25-3/par-3: 第一項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-3: この項 → 地方税法 附則第二十五条の三第三項 (Supplementary Provisions, Article 25-3, paragraph (3)), suppl-3251-226/art-25-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3
- suppl-3251-226/art-25-3/par-3: 同条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-25-3/par-3: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-4
- suppl-3251-226/art-25-3/par-3: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-25-3/par-3: 第一号 → 地方税法 附則第二十五条の三第三項第一号 (Supplementary Provisions, Article 25-3, paragraph (3), item (i)), suppl-3251-226/art-25-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3/item-1
- suppl-3251-226/art-25-3/par-3: 第二号 → 地方税法 附則第二十五条の三第三項第二号 (Supplementary Provisions, Article 25-3, paragraph (3), item (ii)), suppl-3251-226/art-25-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3/item-2
- suppl-3251-226/art-25-3/par-3: 第三号 → 地方税法 附則第二十五条の三第三項第三号 (Supplementary Provisions, Article 25-3, paragraph (3), item (iii)), suppl-3251-226/art-25-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3/item-3
- suppl-3251-226/art-25-3/par-3/item-1: 第一項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-3/item-1: この号 → 地方税法 附則第二十五条の三第三項第一号 (Supplementary Provisions, Article 25-3, paragraph (3), item (i)), suppl-3251-226/art-25-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3/item-1
- suppl-3251-226/art-25-3/par-3/item-1: 次項第一号 → 地方税法 附則第二十五条の三第四項第一号 (Supplementary Provisions, Article 25-3, paragraph (4), item (i)), suppl-3251-226/art-25-3/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-1
- suppl-3251-226/art-25-3/par-3/item-2: 第一項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-3/item-2: この号 → 地方税法 附則第二十五条の三第三項第二号 (Supplementary Provisions, Article 25-3, paragraph (3), item (ii)), suppl-3251-226/art-25-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3/item-2
- suppl-3251-226/art-25-3/par-3/item-2: 次項第二号 → 地方税法 附則第二十五条の三第四項第二号 (Supplementary Provisions, Article 25-3, paragraph (4), item (ii)), suppl-3251-226/art-25-3/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-2
- suppl-3251-226/art-25-3/par-3/item-3: 第一項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-3/item-3: この号 → 地方税法 附則第二十五条の三第三項第三号 (Supplementary Provisions, Article 25-3, paragraph (3), item (iii)), suppl-3251-226/art-25-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3/item-3
- suppl-3251-226/art-25-3/par-3/item-3: 次項第三号 → 地方税法 附則第二十五条の三第四項第三号 (Supplementary Provisions, Article 25-3, paragraph (4), item (iii)), suppl-3251-226/art-25-3/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-3
- suppl-3251-226/art-25-3/par-4: 前項 → 地方税法 附則第二十五条の三第三項 (Supplementary Provisions, Article 25-3, paragraph (3)), suppl-3251-226/art-25-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3
- suppl-3251-226/art-25-3/par-4/item-1/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702-3
- suppl-3251-226/art-25-3/par-4/item-2/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702-3
- suppl-3251-226/art-25-3/par-4/item-2/sub-2: 附則第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25
- suppl-3251-226/art-25-3/par-4/item-3/sub-1: 第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702-3
- suppl-3251-226/art-25-3/par-4/item-3/sub-2: 附則第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25
- suppl-3251-226/art-25-3/par-5: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17
- suppl-3251-226/art-25-3/par-5: 第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25
- suppl-3251-226/art-25-3/par-5: 前各項 → 地方税法 附則第二十五条の三第一項 (Supplementary Provisions, Article 25-3, paragraph (1)), suppl-3251-226/art-25-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-1
- suppl-3251-226/art-25-3/par-5: 前各項 → 地方税法 附則第二十五条の三第二項 (Supplementary Provisions, Article 25-3, paragraph (2)), suppl-3251-226/art-25-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2
- suppl-3251-226/art-25-3/par-5: 前各項 → 地方税法 附則第二十五条の三第三項 (Supplementary Provisions, Article 25-3, paragraph (3)), suppl-3251-226/art-25-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3
- suppl-3251-226/art-25-3/par-5: 前各項 → 地方税法 附則第二十五条の三第四項 (Supplementary Provisions, Article 25-3, paragraph (4)), suppl-3251-226/art-25-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4
- suppl-3251-226/art-26/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-26/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-26/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-26/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-26/par-1: この項 → 地方税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-3251-226/art-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26/par-1
- suppl-3251-226/art-26/par-2: 附則第十八条第六項 → 地方税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-3251-226/art-18/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6
- suppl-3251-226/art-26/par-2: 前項 → 地方税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-3251-226/art-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26/par-1
- suppl-3251-226/art-26/par-2: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-26/par-2: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-4
- suppl-3251-226/art-27/par-1: 前条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3251-226/art-26 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26
- suppl-3251-226/art-27/par-1: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-27/par-1: 同条第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-27-2/par-1: 前条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27
- suppl-3251-226/art-27-2/par-1: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-27-2/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-27-2/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-27-2/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-27-2/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-27-2/par-1: この条 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2
- suppl-3251-226/art-27-2/par-1: 附則第二十七条の四の二第一項 → 地方税法 附則第二十七条の四の二第一項 (Supplementary Provisions, Article 27-4-2, paragraph (1)), suppl-3251-226/art-27-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1
- suppl-3251-226/art-27-2/par-2: 前項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-1
- suppl-3251-226/art-27-2/par-2: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-27-2/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-27-2/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-27-2/par-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-27-2/par-3: 附則第十八条第六項 → 地方税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-3251-226/art-18/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6
- suppl-3251-226/art-27-2/par-3: 第一項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-1
- suppl-3251-226/art-27-2/par-3: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-27-2/par-3: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-4
- suppl-3251-226/art-27-2/par-4: 前項 → 地方税法 附則第二十七条の二第三項 (Supplementary Provisions, Article 27-2, paragraph (3)), suppl-3251-226/art-27-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-3
- suppl-3251-226/art-27-2/par-4: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-1
- suppl-3251-226/art-27-2/par-4: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-27-2/par-4: 附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-27-2/par-4: 次項 → 地方税法 附則第二十七条の二第五項 (Supplementary Provisions, Article 27-2, paragraph (5)), suppl-3251-226/art-27-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-5
- suppl-3251-226/art-27-2/par-4: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17
- suppl-3251-226/art-27-2/par-4: 前三項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-1
- suppl-3251-226/art-27-2/par-4: 前三項 → 地方税法 附則第二十七条の二第二項 (Supplementary Provisions, Article 27-2, paragraph (2)), suppl-3251-226/art-27-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-2
- suppl-3251-226/art-27-2/par-5: 第三項 → 地方税法 附則第二十七条の二第三項 (Supplementary Provisions, Article 27-2, paragraph (3)), suppl-3251-226/art-27-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-3
- suppl-3251-226/art-27-2/par-5: 附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-27-2/par-5: この項 → 地方税法 附則第二十七条の二第五項 (Supplementary Provisions, Article 27-2, paragraph (5)), suppl-3251-226/art-27-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-5
- suppl-3251-226/art-27-2/par-5: 同条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-27-2/par-5: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-4
- suppl-3251-226/art-27-2/par-5: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17
- suppl-3251-226/art-27-2/par-5: 第一項から第三項まで → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3251-226/art-17/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1
- suppl-3251-226/art-27-2/par-6: 第一項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-1
- suppl-3251-226/art-27-2/par-6: 第二項 → 地方税法 附則第二十七条の二第二項 (Supplementary Provisions, Article 27-2, paragraph (2)), suppl-3251-226/art-27-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-2
- suppl-3251-226/art-27-2/par-6: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17
- suppl-3251-226/art-27-2/par-6: 第一項から第三項まで → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3251-226/art-17/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1
- suppl-3251-226/art-27-4/par-1: 附則第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25
- suppl-3251-226/art-27-4/par-1: この条 → 地方税法 附則第二十七条の四 (Supplementary Provisions, Article 27-4), suppl-3251-226/art-27-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4
- suppl-3251-226/art-27-4/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-27-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-27-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-27-4/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-27-4-2/par-1: 附則第十九条の三第三項 → 地方税法 附則第十九条の三第三項 (Supplementary Provisions, Article 19-3, paragraph (3)), suppl-3251-226/art-19-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-3
- suppl-3251-226/art-27-4-2/par-1: 同条第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-27-4-2/par-1: この項 → 地方税法 附則第二十七条の四の二第一項 (Supplementary Provisions, Article 27-4-2, paragraph (1)), suppl-3251-226/art-27-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1
- suppl-3251-226/art-27-4-2/par-1: 附則第二十五条 → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25
- suppl-3251-226/art-27-4-2/par-1: 第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2
- suppl-3251-226/art-27-4-2/par-1/item-1/sub-1: この項 → 地方税法 附則第二十七条の四の二第一項 (Supplementary Provisions, Article 27-4-2, paragraph (1)), suppl-3251-226/art-27-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1
- suppl-3251-226/art-27-4-2/par-1/item-2/sub-2: 前号 → 地方税法 附則第二十七条の四の二第一項第一号 (Supplementary Provisions, Article 27-4-2, paragraph (1), item (i)), suppl-3251-226/art-27-4-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-1
- suppl-3251-226/art-27-4-2/par-1/item-3/sub-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-27-4-2/par-1/item-3/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-27-4-2/par-1/item-3/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-27-4-2/par-1/item-3/sub-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-27-4-2/par-1/item-3/sub-2: 前号 → 地方税法 附則第二十七条の四の二第一項第二号 (Supplementary Provisions, Article 27-4-2, paragraph (1), item (ii)), suppl-3251-226/art-27-4-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-2
- suppl-3251-226/art-27-4-2/par-1/item-3/sub-2: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-27-4-2/par-1/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-27-4-2/par-1/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-27-4-2/par-1/item-3/sub-2: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-27-4-2/par-2: 附則第十八条第六項 → 地方税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-3251-226/art-18/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6
- suppl-3251-226/art-27-4-2/par-2: 第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3
- suppl-3251-226/art-27-4-2/par-2: 第二十七条の二第四項から第六項まで → 地方税法 附則第二十七条の二第四項 (Supplementary Provisions, Article 27-2, paragraph (4)), suppl-3251-226/art-27-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-4
- suppl-3251-226/art-27-4-2/par-2: 第二十七条の二第四項から第六項まで → 地方税法 附則第二十七条の二第五項 (Supplementary Provisions, Article 27-2, paragraph (5)), suppl-3251-226/art-27-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-5
- suppl-3251-226/art-27-4-2/par-2: 第二十七条の二第四項から第六項まで → 地方税法 附則第二十七条の二第六項 (Supplementary Provisions, Article 27-2, paragraph (6)), suppl-3251-226/art-27-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-6
- suppl-3251-226/art-27-4-2/par-2: 前項 → 地方税法 附則第二十七条の四の二第一項 (Supplementary Provisions, Article 27-4-2, paragraph (1)), suppl-3251-226/art-27-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1
- suppl-3251-226/art-27-4-2/par-2: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-27-4-2/par-2: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-4
- suppl-3251-226/art-27-4-2/par-2: 附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-2
- suppl-3251-226/art-27-4-2/par-2: 附則第十八条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-3
- suppl-3251-226/art-27-4-2/par-2: 附則第二十七条の四の二第一項第一号 → 地方税法 附則第二十七条の四の二第一項第一号 (Supplementary Provisions, Article 27-4-2, paragraph (1), item (i)), suppl-3251-226/art-27-4-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-1
- suppl-3251-226/art-27-4-2/par-2: 附則第十八条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-4
- suppl-3251-226/art-27-4-2/par-2: 附則第二十七条の四の二第一項第二号 → 地方税法 附則第二十七条の四の二第一項第二号 (Supplementary Provisions, Article 27-4-2, paragraph (1), item (ii)), suppl-3251-226/art-27-4-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2/par-1/item-2
- suppl-3251-226/art-27-4-2/par-2: 附則第二十五条の三第二項第一号 → 地方税法 附則第二十五条の三第二項第一号 (Supplementary Provisions, Article 25-3, paragraph (2), item (i)), suppl-3251-226/art-25-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-1
- suppl-3251-226/art-27-4-2/par-2: 附則第二十五条の三第二項第二号 → 地方税法 附則第二十五条の三第二項第二号 (Supplementary Provisions, Article 25-3, paragraph (2), item (ii)), suppl-3251-226/art-25-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-2
- suppl-3251-226/art-27-4-2/par-2: 附則第二十五条の三第二項第三号 → 地方税法 附則第二十五条の三第二項第三号 (Supplementary Provisions, Article 25-3, paragraph (2), item (iii)), suppl-3251-226/art-25-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-2/item-3
- suppl-3251-226/art-27-4-2/par-2: 附則第二十五条の三第三項 → 地方税法 附則第二十五条の三第三項 (Supplementary Provisions, Article 25-3, paragraph (3)), suppl-3251-226/art-25-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-3
- suppl-3251-226/art-27-4-2/par-2: 附則第二十五条第六項 → 地方税法 附則第二十五条第六項 (Supplementary Provisions, Article 25, paragraph (6)), suppl-3251-226/art-25/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25/par-6
- suppl-3251-226/art-27-4-2/par-2: 附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-7
- suppl-3251-226/art-27-4-2/par-2: 附則第二十五条の三第四項第一号 → 地方税法 附則第二十五条の三第四項第一号 (Supplementary Provisions, Article 25-3, paragraph (4), item (i)), suppl-3251-226/art-25-3/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-1
- suppl-3251-226/art-27-4-2/par-2: 附則第二十五条の三第四項第二号 → 地方税法 附則第二十五条の三第四項第二号 (Supplementary Provisions, Article 25-3, paragraph (4), item (ii)), suppl-3251-226/art-25-3/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-2
- suppl-3251-226/art-27-4-2/par-2: 附則第二十五条の三第四項第三号 → 地方税法 附則第二十五条の三第四項第三号 (Supplementary Provisions, Article 25-3, paragraph (4), item (iii)), suppl-3251-226/art-25-3/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3/par-4/item-3
- suppl-3251-226/art-27-4-2/par-2: 前項 → 地方税法 附則第二十七条の二第三項 (Supplementary Provisions, Article 27-2, paragraph (3)), suppl-3251-226/art-27-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-3
- suppl-3251-226/art-27-4-2/par-2: 附則第十八条第六項第一号 → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-6/item-1
- suppl-3251-226/art-27-4-2/par-2: 前三項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-1
- suppl-3251-226/art-27-4-2/par-2: 前三項 → 地方税法 附則第二十七条の二第二項 (Supplementary Provisions, Article 27-2, paragraph (2)), suppl-3251-226/art-27-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2/par-2
- suppl-3251-226/art-27-5/par-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-27-5/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19/par-1
- suppl-3251-226/art-27-5/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-27-5/par-1: 第三百六十四条第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-4
- suppl-3251-226/art-27-5/par-1: 附則第十五条の四 → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-4
- suppl-3251-226/art-27-5/par-1: 第三百六十四条第三項第一号 → 地方税法 第三百六十四条第三項第一号 (Article 364, paragraph (3), item (i)), art-364/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-3/item-1
- suppl-3251-226/art-27-5/par-1/item-1: 次条第一項第一号 → 地方税法 附則第二十八条第一項第一号 (Supplementary Provisions, Article 28, paragraph (1), item (i)), suppl-3251-226/art-28/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1/item-1
- suppl-3251-226/art-27-5/par-1/item-2: 次条第一項第二号 → 地方税法 附則第二十八条第一項第二号 (Supplementary Provisions, Article 28, paragraph (1), item (ii)), suppl-3251-226/art-28/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1/item-2
- suppl-3251-226/art-27-5/par-1/item-3: 次条第一項第三号 → 地方税法 附則第二十八条第一項第三号 (Supplementary Provisions, Article 28, paragraph (1), item (iii)), suppl-3251-226/art-28/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1/item-3
- suppl-3251-226/art-27-5/par-2: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-27-5/par-2: 附則第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-27-5/par-2: 第三百六十四条第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-4
- suppl-3251-226/art-27-5/par-2: 附則第十五条の四 → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-4
- suppl-3251-226/art-27-5/par-2: 第三百六十四条第三項第一号 → 地方税法 第三百六十四条第三項第一号 (Article 364, paragraph (3), item (i)), art-364/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-3/item-1
- suppl-3251-226/art-27-5/par-2: 附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-27-5/par-2: 同条第三項 → 地方税法 附則第十九条の三第三項 (Supplementary Provisions, Article 19-3, paragraph (3)), suppl-3251-226/art-19-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-3
- suppl-3251-226/art-27-5/par-3: 附則第二十一条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3251-226/art-21 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21
- suppl-3251-226/art-27-5/par-3: 第三百六十四条第三項第一号 → 地方税法 第三百六十四条第三項第一号 (Article 364, paragraph (3), item (i)), art-364/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-3/item-1
- suppl-3251-226/art-27-5/par-3: 第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-4
- suppl-3251-226/art-27-5/par-3: 附則第十五条の四 → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-4
- suppl-3251-226/art-27-5/par-3: 第一項 → 地方税法 附則第十五条の四第一項 (Supplementary Provisions, Article 15-4, paragraph (1)), suppl-3251-226/art-15-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-4/par-1
- suppl-3251-226/art-27-5/par-4: 附則第二十一条の二 → 地方税法 附則第二十一条の二 (Supplementary Provisions, Article 21-2), suppl-3251-226/art-21-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2
- suppl-3251-226/art-27-5/par-4: 第三百六十四条第三項第一号 → 地方税法 第三百六十四条第三項第一号 (Article 364, paragraph (3), item (i)), art-364/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-3/item-1
- suppl-3251-226/art-27-5/par-4: 第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-4
- suppl-3251-226/art-27-5/par-4: 附則第十五条の四 → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-4
- suppl-3251-226/art-27-5/par-4: 第一項 → 地方税法 附則第十五条の四第一項 (Supplementary Provisions, Article 15-4, paragraph (1)), suppl-3251-226/art-15-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-4/par-1
- suppl-3251-226/art-28/par-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-28/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19/par-1
- suppl-3251-226/art-28/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-28/par-1: 第三百八十一条 → 地方税法 第三百八十一条 (Article 381), art-381 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381
- suppl-3251-226/art-28/par-1: 附則第十五条の五 → 地方税法 附則第十五条の五 (Supplementary Provisions, Article 15-5), suppl-3251-226/art-15-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-5
- suppl-3251-226/art-28/par-2: 前項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1
- suppl-3251-226/art-28/par-2: 同項第一号 → 地方税法 附則第二十八条第一項第一号 (Supplementary Provisions, Article 28, paragraph (1), item (i)), suppl-3251-226/art-28/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1/item-1
- suppl-3251-226/art-28/par-2/item-1: この項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-2
- suppl-3251-226/art-28/par-2/item-1: 前項第一号 → 地方税法 附則第二十八条第一項第一号 (Supplementary Provisions, Article 28, paragraph (1), item (i)), suppl-3251-226/art-28/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1/item-1
- suppl-3251-226/art-28/par-2/item-2: 前項第一号 → 地方税法 附則第二十八条第一項第一号 (Supplementary Provisions, Article 28, paragraph (1), item (i)), suppl-3251-226/art-28/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-1/item-1
- suppl-3251-226/art-28/par-3: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-28/par-3: 附則第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-28/par-3: 第三百八十一条 → 地方税法 第三百八十一条 (Article 381), art-381 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-381
- suppl-3251-226/art-28/par-3: 附則第十五条の五 → 地方税法 附則第十五条の五 (Supplementary Provisions, Article 15-5), suppl-3251-226/art-15-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-5
- suppl-3251-226/art-28/par-3: 附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-28/par-3: 同条第三項 → 地方税法 附則第十九条の三第三項 (Supplementary Provisions, Article 19-3, paragraph (3)), suppl-3251-226/art-19-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-3
- suppl-3251-226/art-28/par-4: 附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2/par-1
- suppl-3251-226/art-29/par-1: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-29/par-1: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27
- suppl-3251-226/art-29/par-1: 第三百六十四条第九項 → 地方税法 第三百六十四条第九項 (Article 364, paragraph (9)), art-364/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-364#art-364/par-9
- suppl-3251-226/art-29-2/par-1: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-29-2/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-29-2/par-1: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27
- suppl-3251-226/art-29-2/par-1: 第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2
- suppl-3251-226/art-29-3/par-1: 前条 → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-2
- suppl-3251-226/art-29-4/par-1: 農地法第二十条第一項 → e-Gov law 327AC0000000229, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection
- suppl-3251-226/art-29-4/par-1: この項 → 地方税法 附則第二十九条の四第一項 (Supplementary Provisions, Article 29-4, paragraph (1)), suppl-3251-226/art-29-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-4/par-1
- suppl-3251-226/art-29-4/par-1: 附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-29-4/par-1: 同条第三項 → 地方税法 附則第十九条の三第三項 (Supplementary Provisions, Article 19-3, paragraph (3)), suppl-3251-226/art-19-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-3
- suppl-3251-226/art-29-4/par-1: 同条 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-29-4/par-1: 附則第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-29-4/par-1: 附則第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27
- suppl-3251-226/art-29-4/par-1: 第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2
- suppl-3251-226/art-29-4/par-2: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15#art-15-2-2
- suppl-3251-226/art-29-4/par-2: 第十五条の二の三 → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3
- suppl-3251-226/art-29-4/par-2: 第十五条の三 → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-2-3#art-15-3
- suppl-3251-226/art-29-4/par-2: 第十五条の九第一項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-6#art-15-9/par-1
- suppl-3251-226/art-29-4/par-2: 第十六条 → 地方税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16
- suppl-3251-226/art-29-4/par-2: 第十六条の二 → 地方税法 第十六条の二 (Article 16-2), art-16-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16-2
- suppl-3251-226/art-29-4/par-2: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- suppl-3251-226/art-29-4/par-2: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- suppl-3251-226/art-29-4/par-2: 前項 → 地方税法 附則第二十九条の四第一項 (Supplementary Provisions, Article 29-4, paragraph (1)), suppl-3251-226/art-29-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-4/par-1
- suppl-3251-226/art-29-5/par-1: 都市計画法第七条第一項 → e-Gov law 343AC0000000100, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-29-5/par-1: この条 → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5
- suppl-3251-226/art-29-5/par-1: 同法第二十九条第一項 → e-Gov law 343AC0000000100, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- suppl-3251-226/art-29-5/par-1: この項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-29-5/par-2: 前項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-29-5/par-3: 第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-29-5/par-4: 前項 → 地方税法 附則第二十九条の五第三項 (Supplementary Provisions, Article 29-5, paragraph (3)), suppl-3251-226/art-29-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-3
- suppl-3251-226/art-29-5/par-5: 第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-29-5/par-5: 第三項 → 地方税法 附則第二十九条の五第三項 (Supplementary Provisions, Article 29-5, paragraph (3)), suppl-3251-226/art-29-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-3
- suppl-3251-226/art-29-5/par-6: 第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-29-5/par-6: 第三項 → 地方税法 附則第二十九条の五第三項 (Supplementary Provisions, Article 29-5, paragraph (3)), suppl-3251-226/art-29-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-3
- suppl-3251-226/art-29-5/par-7: 第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-29-5/par-7: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16/par-1
- suppl-3251-226/art-29-5/par-8: 第三項 → 地方税法 附則第二十九条の五第三項 (Supplementary Provisions, Article 29-5, paragraph (3)), suppl-3251-226/art-29-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-3
- suppl-3251-226/art-29-5/par-8: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16/par-1
- suppl-3251-226/art-29-5/par-9: 前二項 → 地方税法 附則第二十九条の五第七項 (Supplementary Provisions, Article 29-5, paragraph (7)), suppl-3251-226/art-29-5/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-7
- suppl-3251-226/art-29-5/par-9: 前二項 → 地方税法 附則第二十九条の五第八項 (Supplementary Provisions, Article 29-5, paragraph (8)), suppl-3251-226/art-29-5/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-8
- suppl-3251-226/art-29-5/par-9: 第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-29-5/par-9: 第三項 → 地方税法 附則第二十九条の五第三項 (Supplementary Provisions, Article 29-5, paragraph (3)), suppl-3251-226/art-29-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-3
- suppl-3251-226/art-29-5/par-10: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15#art-15-2-2
- suppl-3251-226/art-29-5/par-10: 第十五条の二の三第一項 → 地方税法 第十五条の二の三第一項 (Article 15-2-3, paragraph (1)), art-15-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-1
- suppl-3251-226/art-29-5/par-10: 第十五条の三第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
- suppl-3251-226/art-29-5/par-10: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- suppl-3251-226/art-29-5/par-10: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16-2/par-2
- suppl-3251-226/art-29-5/par-10: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16-2/par-3
- suppl-3251-226/art-29-5/par-10: 第七項 → 地方税法 附則第二十九条の五第七項 (Supplementary Provisions, Article 29-5, paragraph (7)), suppl-3251-226/art-29-5/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-7
- suppl-3251-226/art-29-5/par-10: 第八項 → 地方税法 附則第二十九条の五第八項 (Supplementary Provisions, Article 29-5, paragraph (8)), suppl-3251-226/art-29-5/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-8
- suppl-3251-226/art-29-5/par-10: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11
- suppl-3251-226/art-29-5/par-10: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16/par-3
- suppl-3251-226/art-29-5/par-10: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16-2/par-4
- suppl-3251-226/art-29-5/par-10: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- suppl-3251-226/art-29-5/par-10: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- suppl-3251-226/art-29-5/par-11: 第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-29-5/par-12: 第三項 → 地方税法 附則第二十九条の五第三項 (Supplementary Provisions, Article 29-5, paragraph (3)), suppl-3251-226/art-29-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-3
- suppl-3251-226/art-29-5/par-13: 前二項 → 地方税法 附則第二十九条の五第十一項 (Supplementary Provisions, Article 29-5, paragraph (11)), suppl-3251-226/art-29-5/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-11
- suppl-3251-226/art-29-5/par-13: 前二項 → 地方税法 附則第二十九条の五第十二項 (Supplementary Provisions, Article 29-5, paragraph (12)), suppl-3251-226/art-29-5/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-12
- suppl-3251-226/art-29-5/par-14: 前三項 → 地方税法 附則第二十九条の五第十一項 (Supplementary Provisions, Article 29-5, paragraph (11)), suppl-3251-226/art-29-5/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-11
- suppl-3251-226/art-29-5/par-14: 前三項 → 地方税法 附則第二十九条の五第十二項 (Supplementary Provisions, Article 29-5, paragraph (12)), suppl-3251-226/art-29-5/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-12
- suppl-3251-226/art-29-5/par-14: 前三項 → 地方税法 附則第二十九条の五第十三項 (Supplementary Provisions, Article 29-5, paragraph (13)), suppl-3251-226/art-29-5/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-13
- suppl-3251-226/art-29-5/par-14: 第十七条の四第一項第四号 → 地方税法 第十七条の四第一項第四号 (Article 17-4, paragraph (1), item (iv)), art-17-4/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-4
- suppl-3251-226/art-29-5/par-14: 同項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- suppl-3251-226/art-29-5/par-14: 第一号から第三号まで → 地方税法 第十七条の四第一項第一号 (Article 17-4, paragraph (1), item (i)), art-17-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-1
- suppl-3251-226/art-29-5/par-14: 第一号から第三号まで → 地方税法 第十七条の四第一項第二号 (Article 17-4, paragraph (1), item (ii)), art-17-4/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-2
- suppl-3251-226/art-29-5/par-14: 第一号から第三号まで → 地方税法 第十七条の四第一項第三号 (Article 17-4, paragraph (1), item (iii)), art-17-4/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-3
- suppl-3251-226/art-29-5/par-15: 第二項 → 地方税法 附則第二十九条の五第二項 (Supplementary Provisions, Article 29-5, paragraph (2)), suppl-3251-226/art-29-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-2
- suppl-3251-226/art-29-5/par-15: 第五項 → 地方税法 附則第二十九条の五第五項 (Supplementary Provisions, Article 29-5, paragraph (5)), suppl-3251-226/art-29-5/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-5
- suppl-3251-226/art-29-5/par-15: 第一項から第九項まで → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-29-5/par-15: 第一項から第九項まで → 地方税法 附則第二十九条の五第三項 (Supplementary Provisions, Article 29-5, paragraph (3)), suppl-3251-226/art-29-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-3
- suppl-3251-226/art-29-5/par-15: 第一項から第九項まで → 地方税法 附則第二十九条の五第四項 (Supplementary Provisions, Article 29-5, paragraph (4)), suppl-3251-226/art-29-5/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-4
- suppl-3251-226/art-29-5/par-15: 第一項から第九項まで → 地方税法 附則第二十九条の五第六項 (Supplementary Provisions, Article 29-5, paragraph (6)), suppl-3251-226/art-29-5/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-6
- suppl-3251-226/art-29-5/par-15: 第一項から第九項まで → 地方税法 附則第二十九条の五第七項 (Supplementary Provisions, Article 29-5, paragraph (7)), suppl-3251-226/art-29-5/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-7
- suppl-3251-226/art-29-5/par-15: 第一項から第九項まで → 地方税法 附則第二十九条の五第八項 (Supplementary Provisions, Article 29-5, paragraph (8)), suppl-3251-226/art-29-5/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-8
- suppl-3251-226/art-29-5/par-15: 第一項から第九項まで → 地方税法 附則第二十九条の五第九項 (Supplementary Provisions, Article 29-5, paragraph (9)), suppl-3251-226/art-29-5/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-9
- suppl-3251-226/art-29-5/par-16: 第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-29-5/par-17: 第三項 → 地方税法 附則第二十九条の五第三項 (Supplementary Provisions, Article 29-5, paragraph (3)), suppl-3251-226/art-29-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-3
- suppl-3251-226/art-29-5/par-18: 第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-1
- suppl-3251-226/art-29-5/par-18: 第三項 → 地方税法 附則第二十九条の五第三項 (Supplementary Provisions, Article 29-5, paragraph (3)), suppl-3251-226/art-29-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-3
- suppl-3251-226/art-29-5/par-18: 第七項 → 地方税法 附則第二十九条の五第七項 (Supplementary Provisions, Article 29-5, paragraph (7)), suppl-3251-226/art-29-5/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-7
- suppl-3251-226/art-29-5/par-18: 第八項 → 地方税法 附則第二十九条の五第八項 (Supplementary Provisions, Article 29-5, paragraph (8)), suppl-3251-226/art-29-5/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-8
- suppl-3251-226/art-29-5/par-18: 前二項 → 地方税法 附則第二十九条の五第十六項 (Supplementary Provisions, Article 29-5, paragraph (16)), suppl-3251-226/art-29-5/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-16
- suppl-3251-226/art-29-5/par-18: 前二項 → 地方税法 附則第二十九条の五第十七項 (Supplementary Provisions, Article 29-5, paragraph (17)), suppl-3251-226/art-29-5/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-17
- suppl-3251-226/art-29-5/par-18: 附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-29-5/par-18: 同条第三項 → 地方税法 附則第十九条の三第三項 (Supplementary Provisions, Article 19-3, paragraph (3)), suppl-3251-226/art-19-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-3
- suppl-3251-226/art-29-5/par-18: 第九項 → 地方税法 附則第二十九条の五第九項 (Supplementary Provisions, Article 29-5, paragraph (9)), suppl-3251-226/art-29-5/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-9
- suppl-3251-226/art-29-7/par-1: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-29-7/par-1: 附則第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-29-7/par-1: 附則第二十一条の二 → 地方税法 附則第二十一条の二 (Supplementary Provisions, Article 21-2), suppl-3251-226/art-21-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2
- suppl-3251-226/art-29-7/par-1: 附則第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-23
- suppl-3251-226/art-29-7/par-1: 附則第二十四条 → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-3251-226/art-24 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-24
- suppl-3251-226/art-29-7/par-1: 附則第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27
- suppl-3251-226/art-29-7/par-1: 附則第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2
- suppl-3251-226/art-29-7/par-1: 附則第二十七条の四の二 → 地方税法 附則第二十七条の四の二 (Supplementary Provisions, Article 27-4-2), suppl-3251-226/art-27-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2
- suppl-3251-226/art-29-7/par-1: 附則第二十七条の五 → 地方税法 附則第二十七条の五 (Supplementary Provisions, Article 27-5), suppl-3251-226/art-27-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5
- suppl-3251-226/art-29-7/par-1: 附則第二十八条 → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3251-226/art-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28
- suppl-3251-226/art-29-7/par-1: 附則第二十九条から附則第二十九条の五まで → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3251-226/art-29 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29
- suppl-3251-226/art-29-7/par-1: 附則第二十九条から附則第二十九条の五まで → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-2
- suppl-3251-226/art-29-7/par-1: 附則第二十九条から附則第二十九条の五まで → 地方税法 附則第二十九条の三 (Supplementary Provisions, Article 29-3), suppl-3251-226/art-29-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-3
- suppl-3251-226/art-29-7/par-1: 附則第二十九条から附則第二十九条の五まで → 地方税法 附則第二十九条の四 (Supplementary Provisions, Article 29-4), suppl-3251-226/art-29-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-4
- suppl-3251-226/art-29-7/par-1: 附則第二十九条から附則第二十九条の五まで → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5
- suppl-3251-226/art-29-7/par-1: 首都圏整備法第二条第一項 → e-Gov law 331AC0000000083, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-29-7/par-1: 近畿圏整備法第二条第一項 → e-Gov law 338AC0000000129, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-29-7/par-1: 中部圏開発整備法第二条第一項 → e-Gov law 341AC1000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-29-7/par-1: 首都圏整備法第二条第三項 → e-Gov law 331AC0000000083, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-29-7/par-1: 同条第四項 → e-Gov law 331AC0000000083, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-29-7/par-1: 近畿圏整備法第二条第三項 → e-Gov law 338AC0000000129, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-29-7/par-1: 同条第四項 → e-Gov law 338AC0000000129, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-29-7/par-1: 中部圏開発整備法第二条第三項 → e-Gov law 341AC1000000102, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-29-7/par-2: 前項 → 地方税法 附則第二十九条の七第一項 (Supplementary Provisions, Article 29-7, paragraph (1)), suppl-3251-226/art-29-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-1
- suppl-3251-226/art-29-7/par-3: 第一項 → 地方税法 附則第二十九条の七第一項 (Supplementary Provisions, Article 29-7, paragraph (1)), suppl-3251-226/art-29-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-1
- suppl-3251-226/art-29-7/par-4: 前二項 → 地方税法 附則第二十九条の七第二項 (Supplementary Provisions, Article 29-7, paragraph (2)), suppl-3251-226/art-29-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-2
- suppl-3251-226/art-29-7/par-4: 前二項 → 地方税法 附則第二十九条の七第三項 (Supplementary Provisions, Article 29-7, paragraph (3)), suppl-3251-226/art-29-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-3
- suppl-3251-226/art-29-7/par-4: 附則第十九条 → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3251-226/art-19 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19
- suppl-3251-226/art-29-7/par-4: 第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-23
- suppl-3251-226/art-29-7/par-4: 第二十六条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3251-226/art-26 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26
- suppl-3251-226/art-29-7/par-4: 第二十七条の五 → 地方税法 附則第二十七条の五 (Supplementary Provisions, Article 27-5), suppl-3251-226/art-27-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5
- suppl-3251-226/art-29-7/par-4: 第二十八条 → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3251-226/art-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28
- suppl-3251-226/art-29-7/par-4: 附則第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19/par-1
- suppl-3251-226/art-29-7/par-4: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-29-7/par-4: 附則第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-29-7/par-4: 同条第四項 → 地方税法 附則第二十九条の七第四項 (Supplementary Provisions, Article 29-7, paragraph (4)), suppl-3251-226/art-29-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-4
- suppl-3251-226/art-29-7/par-4: 同条第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3/par-1
- suppl-3251-226/art-29-7/par-4: 附則第二十六条第一項 → 地方税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-3251-226/art-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26/par-1
- suppl-3251-226/art-29-7/par-4: 附則第二十七条の五第二項 → 地方税法 附則第二十七条の五第二項 (Supplementary Provisions, Article 27-5, paragraph (2)), suppl-3251-226/art-27-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5/par-2
- suppl-3251-226/art-29-7/par-4: 附則第二十八条第三項 → 地方税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-3251-226/art-28/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28/par-3
- suppl-3251-226/art-29-7/par-5: 第一項 → 地方税法 附則第二十九条の七第一項 (Supplementary Provisions, Article 29-7, paragraph (1)), suppl-3251-226/art-29-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-1
- suppl-3251-226/art-29-7/par-5: 附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-29-7/par-5: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-29-7/par-5: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27
- suppl-3251-226/art-29-7/par-5: 第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2
- suppl-3251-226/art-29-7/par-5: 第二十九条の五 → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5
- suppl-3251-226/art-29-7/par-6: 附則第二十九条の二 → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-2
- suppl-3251-226/art-29-7/par-6: 第二十九条の三 → 地方税法 附則第二十九条の三 (Supplementary Provisions, Article 29-3), suppl-3251-226/art-29-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-3
- suppl-3251-226/art-29-7/par-6: 第一項 → 地方税法 附則第二十九条の七第一項 (Supplementary Provisions, Article 29-7, paragraph (1)), suppl-3251-226/art-29-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7/par-1
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十七条の二 (Supplementary Provisions, Article 17-2), suppl-3251-226/art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十七条の三 (Supplementary Provisions, Article 17-3), suppl-3251-226/art-17-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-3
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十七条の四 (Supplementary Provisions, Article 17-4), suppl-3251-226/art-17-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17-4
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十八条の二 (Supplementary Provisions, Article 18-2), suppl-3251-226/art-18-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18-3
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3251-226/art-19 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十九条の二 (Supplementary Provisions, Article 19-2), suppl-3251-226/art-19-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十九条の二の二 (Supplementary Provisions, Article 19-2-2), suppl-3251-226/art-19-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-2-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-3
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-19-4
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3251-226/art-20 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-20
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3251-226/art-21 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十一条の二 (Supplementary Provisions, Article 21-2), suppl-3251-226/art-21-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-21-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3251-226/art-22 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-22
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-23
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-3251-226/art-24 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-24
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3251-226/art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十五条の二 (Supplementary Provisions, Article 25-2), suppl-3251-226/art-25-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-25-3
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3251-226/art-26 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-26
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条の三 (Supplementary Provisions, Article 27-3), suppl-3251-226/art-27-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-3
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条の四 (Supplementary Provisions, Article 27-4), suppl-3251-226/art-27-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条の四の二 (Supplementary Provisions, Article 27-4-2), suppl-3251-226/art-27-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-4-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十七条の五 (Supplementary Provisions, Article 27-5), suppl-3251-226/art-27-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-27-5
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3251-226/art-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-28
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3251-226/art-29 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-2
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条の三 (Supplementary Provisions, Article 29-3), suppl-3251-226/art-29-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-3
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条の四 (Supplementary Provisions, Article 29-4), suppl-3251-226/art-29-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-4
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条の六 (Supplementary Provisions, Article 29-6), suppl-3251-226/art-29-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-6
- suppl-3251-226/art-29-8/par-1: 附則第十七条から前条まで → 地方税法 附則第二十九条の七 (Supplementary Provisions, Article 29-7), suppl-3251-226/art-29-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-7
- suppl-3251-226/art-30/par-1: 次項第一号 → 地方税法 附則第三十条第二項第一号 (Supplementary Provisions, Article 30, paragraph (2), item (i)), suppl-3251-226/art-30/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-2/item-1
- suppl-3251-226/art-30/par-1: 同項第二号 → 地方税法 附則第三十条第二項第二号 (Supplementary Provisions, Article 30, paragraph (2), item (ii)), suppl-3251-226/art-30/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-2/item-2
- suppl-3251-226/art-30/par-1: 大気汚染防止法第二条第十七項 → e-Gov law 343AC0000000097, 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — not held in this collection
- suppl-3251-226/art-30/par-1: 道路運送車両法第六十条第一項 → 道路運送車両法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-60/par-1 · https://japanlaw.org/l/326AC0000000185/art-60/par-1
- suppl-3251-226/art-30/par-1: 次項 → 地方税法 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-3251-226/art-30/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-2
- suppl-3251-226/art-30/par-1: 第三項 → 地方税法 附則第三十条第三項 (Supplementary Provisions, Article 30, paragraph (3)), suppl-3251-226/art-30/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-3
- suppl-3251-226/art-30/par-2/item-2: 道路運送車両法第四十一条第一項 → 道路運送車両法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-41/par-1 · https://japanlaw.org/l/326AC0000000185/art-41/par-1
- suppl-3251-226/art-30/par-2/item-2: この号 → 地方税法 附則第三十条第二項第二号 (Supplementary Provisions, Article 30, paragraph (2), item (ii)), suppl-3251-226/art-30/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-2/item-2
- suppl-3251-226/art-30/par-2/item-2: 次項 → 地方税法 附則第三十条第三項 (Supplementary Provisions, Article 30, paragraph (3)), suppl-3251-226/art-30/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-3
- suppl-3251-226/art-30/par-3: この項 → 地方税法 附則第三十条第三項 (Supplementary Provisions, Article 30, paragraph (3)), suppl-3251-226/art-30/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-3
- suppl-3251-226/art-30/par-3: 道路運送車両法第四十一条第一項 → 道路運送車両法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-41/par-1 · https://japanlaw.org/l/326AC0000000185/art-41/par-1
- suppl-3251-226/art-30/par-3: 次条第一項 → 地方税法 附則第三十条の二第一項 (Supplementary Provisions, Article 30-2, paragraph (1)), suppl-3251-226/art-30-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-1
- suppl-3251-226/art-30-2/par-1: 前条第二項 → 地方税法 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-3251-226/art-30/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-2
- suppl-3251-226/art-30-2/par-1: 第三項 → 地方税法 附則第三十条第三項 (Supplementary Provisions, Article 30, paragraph (3)), suppl-3251-226/art-30/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30/par-3
- suppl-3251-226/art-30-2/par-1: この項 → 地方税法 附則第三十条の二第一項 (Supplementary Provisions, Article 30-2, paragraph (1)), suppl-3251-226/art-30-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-1
- suppl-3251-226/art-30-2/par-1: 次項 → 地方税法 附則第三十条の二第二項 (Supplementary Provisions, Article 30-2, paragraph (2)), suppl-3251-226/art-30-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-2
- suppl-3251-226/art-30-2/par-1: 第五項 → 地方税法 附則第三十条の二第五項 (Supplementary Provisions, Article 30-2, paragraph (5)), suppl-3251-226/art-30-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-5
- suppl-3251-226/art-30-2/par-2: 第四百五十二条から第四百五十四条まで → 地方税法 第四百五十二条 (Article 452), art-452 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-3/from-art-442#art-452
- suppl-3251-226/art-30-2/par-2: 第四百五十二条から第四百五十四条まで → 地方税法 第四百五十四条 (Article 454), art-454 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-3/from-art-453#art-454
- suppl-3251-226/art-30-2/par-3: 前項 → 地方税法 附則第三十条の二第二項 (Supplementary Provisions, Article 30-2, paragraph (2)), suppl-3251-226/art-30-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-2
- suppl-3251-226/art-30-2/par-4: 第二項 → 地方税法 附則第三十条の二第二項 (Supplementary Provisions, Article 30-2, paragraph (2)), suppl-3251-226/art-30-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-2
- suppl-3251-226/art-30-2/par-4: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-3
- suppl-3251-226/art-30-2/par-4: 第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-1
- suppl-3251-226/art-30-2/par-4: 第四百五十七条第一項 → 地方税法 第四百五十七条第一項 (Article 457, paragraph (1)), art-457/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-3/from-art-453#art-457/par-1
- suppl-3251-226/art-30-2/par-4: この条 → 地方税法 第四百五十七条 (Article 457), art-457 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-3/from-art-453#art-457
- suppl-3251-226/art-30-2/par-5: 第二項 → 地方税法 附則第三十条の二第二項 (Supplementary Provisions, Article 30-2, paragraph (2)), suppl-3251-226/art-30-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-2
- suppl-3251-226/art-30-2/par-5: 同法第五十五条第四項 → 法人税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-55/par-4 · https://japanlaw.org/l/340AC0000000034/art-55/par-4
- suppl-3251-226/art-30-2/par-6: 前各項 → 地方税法 附則第三十条の二第一項 (Supplementary Provisions, Article 30-2, paragraph (1)), suppl-3251-226/art-30-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-1
- suppl-3251-226/art-30-2/par-6: 前各項 → 地方税法 附則第三十条の二第二項 (Supplementary Provisions, Article 30-2, paragraph (2)), suppl-3251-226/art-30-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-2
- suppl-3251-226/art-30-2/par-6: 前各項 → 地方税法 附則第三十条の二第三項 (Supplementary Provisions, Article 30-2, paragraph (3)), suppl-3251-226/art-30-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-3
- suppl-3251-226/art-30-2/par-6: 前各項 → 地方税法 附則第三十条の二第四項 (Supplementary Provisions, Article 30-2, paragraph (4)), suppl-3251-226/art-30-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-4
- suppl-3251-226/art-30-2/par-6: 前各項 → 地方税法 附則第三十条の二第五項 (Supplementary Provisions, Article 30-2, paragraph (5)), suppl-3251-226/art-30-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-2/par-5
- suppl-3251-226/art-30-3/par-1: 第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-4/from-art-464#art-465/par-1
- suppl-3251-226/art-30-3/par-1: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-4/from-art-464#art-465/par-2
- suppl-3251-226/art-30-3/par-1: 第四百六十四条第二項第一号 → 地方税法 第四百六十四条第二項第一号 (Article 464, paragraph (2), item (i)), art-464/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-4/from-art-464#art-464/par-2/item-1
- suppl-3251-226/art-30-3/par-1: 第四百六十六条の二 → 地方税法 第四百六十六条の二 (Article 466-2), art-466-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-4/from-art-464#art-466-2
- suppl-3251-226/art-30-3/par-1: この項 → 地方税法 附則第三十条の三第一項 (Supplementary Provisions, Article 30-3, paragraph (1)), suppl-3251-226/art-30-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-1
- suppl-3251-226/art-30-3/par-1: 次項 → 地方税法 附則第三十条の三第二項 (Supplementary Provisions, Article 30-3, paragraph (2)), suppl-3251-226/art-30-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-2
- suppl-3251-226/art-30-3/par-1: 第四百六十七条第一項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-4/from-art-464#art-467/par-1
- suppl-3251-226/art-30-3/par-1: 同条第三項 → 地方税法 第四百六十七条第三項 (Article 467, paragraph (3)), art-467/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-4/from-art-464#art-467/par-3
- suppl-3251-226/art-30-3/par-1/item-1: たばこ事業法第二条第二号 → e-Gov law 359AC0000000068, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- suppl-3251-226/art-30-3/par-1/item-1: この項 → 地方税法 附則第三十条の三第一項 (Supplementary Provisions, Article 30-3, paragraph (1)), suppl-3251-226/art-30-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-1
- suppl-3251-226/art-30-3/par-1/item-1: 第三項 → 地方税法 附則第三十条の三第三項 (Supplementary Provisions, Article 30-3, paragraph (3)), suppl-3251-226/art-30-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-3
- suppl-3251-226/art-30-3/par-1/item-2: 前号 → 地方税法 附則第三十条の三第一項第一号 (Supplementary Provisions, Article 30-3, paragraph (1), item (i)), suppl-3251-226/art-30-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-1/item-1
- suppl-3251-226/art-30-3/par-2: 前項第二号 → 地方税法 附則第三十条の三第一項第二号 (Supplementary Provisions, Article 30-3, paragraph (1), item (ii)), suppl-3251-226/art-30-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-1/item-2
- suppl-3251-226/art-30-3/par-2: 第四百六十六条の二 → 地方税法 第四百六十六条の二 (Article 466-2), art-466-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-4/from-art-464#art-466-2
- suppl-3251-226/art-30-3/par-2: 同項第一号 → 地方税法 附則第三十条の三第一項第一号 (Supplementary Provisions, Article 30-3, paragraph (1), item (i)), suppl-3251-226/art-30-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-1/item-1
- suppl-3251-226/art-30-3/par-3: 前二項 → 地方税法 附則第三十条の三第一項 (Supplementary Provisions, Article 30-3, paragraph (1)), suppl-3251-226/art-30-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-1
- suppl-3251-226/art-30-3/par-3: 前二項 → 地方税法 附則第三十条の三第二項 (Supplementary Provisions, Article 30-3, paragraph (2)), suppl-3251-226/art-30-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-30-3/par-2
- suppl-3251-226/art-31/par-3: 第六百二十一条 → 地方税法 第六百二十一条 (Article 621), art-621 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-616#art-621
- suppl-3251-226/art-31/par-3: この項 → 地方税法 附則第三十一条第三項 (Supplementary Provisions, Article 31, paragraph (3)), suppl-3251-226/art-31/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31/par-3
- suppl-3251-226/art-31-2-2/par-1: 第五百九十三条 → 地方税法 第五百九十三条 (Article 593), art-593 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-587#art-593
- suppl-3251-226/art-31-2-2/par-1: 第五百九十三条第一項 → 地方税法 第五百九十三条第一項 (Article 593, paragraph (1)), art-593/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-587#art-593/par-1
- suppl-3251-226/art-31-2-2/par-1: 第五百九十九条第二項第一号 → 地方税法 第五百九十九条第二項第一号 (Article 599, paragraph (2), item (i)), art-599/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-599/par-2/item-1
- suppl-3251-226/art-31-2-2/par-1: 附則第三十一条の二の二第一項 → 地方税法 附則第三十一条の二の二第一項 (Supplementary Provisions, Article 31-2-2, paragraph (1)), suppl-3251-226/art-31-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-2-2/par-1
- suppl-3251-226/art-31-2-2/par-2: 前項 → 地方税法 附則第三十一条の二の二第一項 (Supplementary Provisions, Article 31-2-2, paragraph (1)), suppl-3251-226/art-31-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-2-2/par-1
- suppl-3251-226/art-31-3/par-1: 附則第十八条第一項から第五項まで → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-1
- suppl-3251-226/art-31-3/par-1: 附則第十八条第一項から第五項まで → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-3251-226/art-18/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-2
- suppl-3251-226/art-31-3/par-1: 附則第十八条第一項から第五項まで → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-3251-226/art-18/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-3
- suppl-3251-226/art-31-3/par-1: 附則第十八条第一項から第五項まで → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-4
- suppl-3251-226/art-31-3/par-1: 附則第十八条第一項から第五項まで → 地方税法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-3251-226/art-18/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-18/par-5
- suppl-3251-226/art-31-3/par-1: 附則第十七条第二号 → 地方税法 附則第十七条第一項第二号 (Supplementary Provisions, Article 17, paragraph (1), item (ii)), suppl-3251-226/art-17/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-17/par-1/item-2
- suppl-3251-226/art-31-3/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-31-3/par-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-31-3/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-31-3/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-31-3/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-31-3/par-1: 第五百九十六条第一号 → 地方税法 第五百九十六条第一項第一号 (Article 596, paragraph (1), item (i)), art-596/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-587#art-596/par-1/item-1
- suppl-3251-226/art-31-3/par-1: 第六百二十四条 → 地方税法 第六百二十四条 (Article 624), art-624 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-616#art-624
- suppl-3251-226/art-31-3/par-2: 附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-11-5/par-1
- suppl-3251-226/art-31-3/par-2: 第五百九十六条第二号 → 地方税法 第五百九十六条第一項第二号 (Article 596, paragraph (1), item (ii)), art-596/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-587#art-596/par-1/item-2
- suppl-3251-226/art-31-3/par-3: 第五百九十六条第一号 → 地方税法 第五百九十六条第一項第一号 (Article 596, paragraph (1), item (i)), art-596/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-587#art-596/par-1/item-1
- suppl-3251-226/art-31-3/par-3: 第一項 → 地方税法 附則第三十一条の三第一項 (Supplementary Provisions, Article 31-3, paragraph (1)), suppl-3251-226/art-31-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3/par-1
- suppl-3251-226/art-31-3/par-3: 第二項 → 地方税法 附則第三十一条の三第二項 (Supplementary Provisions, Article 31-3, paragraph (2)), suppl-3251-226/art-31-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3/par-2
- suppl-3251-226/art-31-3/par-4: 第五百八十六条第四項 → 地方税法 第五百八十六条第四項 (Article 586, paragraph (4)), art-586/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-4
- suppl-3251-226/art-31-3/par-4: 前項 → 地方税法 附則第三十一条の三第三項 (Supplementary Provisions, Article 31-3, paragraph (3)), suppl-3251-226/art-31-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3/par-3
- suppl-3251-226/art-31-3-2/par-1: 第六百一条第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-1
- suppl-3251-226/art-31-3-2/par-1: 同条第二項 → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-2
- suppl-3251-226/art-31-3-2/par-1: 第六百二条第一項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-1
- suppl-3251-226/art-31-3-2/par-1: 同条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-2
- suppl-3251-226/art-31-3-2/par-1: 第六百三条の二の二第一項 → 地方税法 第六百三条の二の二第一項 (Article 603-2-2, paragraph (1)), art-603-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2-2/par-1
- suppl-3251-226/art-31-3-2/par-1: 同条第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- suppl-3251-226/art-31-3-2/par-1: この項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-1
- suppl-3251-226/art-31-3-2/par-1: 第五百八十五条第一項 → 地方税法 第五百八十五条第一項 (Article 585, paragraph (1)), art-585/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-585#art-585/par-1
- suppl-3251-226/art-31-3-2/par-1: 次項 → 地方税法 附則第三十一条の三の二第二項 (Supplementary Provisions, Article 31-3-2, paragraph (2)), suppl-3251-226/art-31-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-2
- suppl-3251-226/art-31-3-2/par-1: 次条第一項 → 地方税法 附則第三十一条の三の三第一項 (Supplementary Provisions, Article 31-3-3, paragraph (1)), suppl-3251-226/art-31-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-1
- suppl-3251-226/art-31-3-2/par-1: 第三十一条の三の四第一項 → 地方税法 附則第三十一条の三の四第一項 (Supplementary Provisions, Article 31-3-4, paragraph (1)), suppl-3251-226/art-31-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-1
- suppl-3251-226/art-31-3-2/par-1: 第三項 → 地方税法 附則第三十一条の三の四第三項 (Supplementary Provisions, Article 31-3-4, paragraph (3)), suppl-3251-226/art-31-3-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-3
- suppl-3251-226/art-31-3-2/par-1: 第四項 → 地方税法 附則第三十一条の三の二第四項 (Supplementary Provisions, Article 31-3-2, paragraph (4)), suppl-3251-226/art-31-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-4
- suppl-3251-226/art-31-3-2/par-1: 第五百八十六条第二項 → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2
- suppl-3251-226/art-31-3-2/par-1: 同項第二十三号 → 地方税法 第五百八十六条第二項第二十三号 (Article 586, paragraph (2), item (xxiii)), art-586/par-2/item-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2/item-23
- suppl-3251-226/art-31-3-2/par-1: 第二十五号 → 地方税法 第五百八十六条第二項第二十五号 (Article 586, paragraph (2), item (xxv)), art-586/par-2/item-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2/item-25
- suppl-3251-226/art-31-3-2/par-1: 第二十五号の二 → 地方税法 第五百八十六条第二項第二十五号の二 (Article 586, paragraph (2), item (xxv-2)), art-586/par-2/item-25-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2/item-25-2
- suppl-3251-226/art-31-3-2/par-1: 同項第二十八号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2/item-28
- suppl-3251-226/art-31-3-2/par-1: 第三百四十八条第二項第一号 → 地方税法 第三百四十八条第二項第一号 (Article 348, paragraph (2), item (i)), art-348/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-1
- suppl-3251-226/art-31-3-2/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第七号 (Article 348, paragraph (2), item (vii)), art-348/par-2/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-7
- suppl-3251-226/art-31-3-2/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第七号の二 (Article 348, paragraph (2), item (vii-2)), art-348/par-2/item-7-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-7-2
- suppl-3251-226/art-31-3-2/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第八号 (Article 348, paragraph (2), item (viii)), art-348/par-2/item-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-8
- suppl-3251-226/art-31-3-2/par-1: 第五百八十六条第二項第三十号 → 地方税法 第五百八十六条第二項第三十号 (Article 586, paragraph (2), item (xxx)), art-586/par-2/item-30 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2/item-30
- suppl-3251-226/art-31-3-2/par-1: 第六百三条の二第一項 → 地方税法 第六百三条の二第一項 (Article 603-2, paragraph (1)), art-603-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2/par-1
- suppl-3251-226/art-31-3-2/par-1: 第三項 → 地方税法 附則第三十一条の三の二第三項 (Supplementary Provisions, Article 31-3-2, paragraph (3)), suppl-3251-226/art-31-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-3
- suppl-3251-226/art-31-3-2/par-2: 前項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-1
- suppl-3251-226/art-31-3-2/par-3: 前項 → 地方税法 附則第三十一条の三の二第二項 (Supplementary Provisions, Article 31-3-2, paragraph (2)), suppl-3251-226/art-31-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-2
- suppl-3251-226/art-31-3-2/par-3: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-3
- suppl-3251-226/art-31-3-2/par-3: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-4
- suppl-3251-226/art-31-3-2/par-3: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-2
- suppl-3251-226/art-31-3-2/par-3: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- suppl-3251-226/art-31-3-2/par-3: 第一項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-1
- suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-2
- suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-3
- suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-4
- suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第五項 (Article 601, paragraph (5)), art-601/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-5
- suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第六項 (Article 601, paragraph (6)), art-601/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-6
- suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-7
- suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第八項 (Article 601, paragraph (8)), art-601/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-8
- suppl-3251-226/art-31-3-2/par-4: 第六百一条第二項から第九項まで → 地方税法 第六百一条第九項 (Article 601, paragraph (9)), art-601/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-9
- suppl-3251-226/art-31-3-2/par-4: 第一項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-1
- suppl-3251-226/art-31-3-2/par-4: 第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-1
- suppl-3251-226/art-31-3-2/par-4: 附則第三十一条の三の二第四項 → 地方税法 附則第三十一条の三の二第四項 (Supplementary Provisions, Article 31-3-2, paragraph (4)), suppl-3251-226/art-31-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-4
- suppl-3251-226/art-31-3-2/par-5: 第三項 → 地方税法 附則第三十一条の三の二第三項 (Supplementary Provisions, Article 31-3-2, paragraph (3)), suppl-3251-226/art-31-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-3
- suppl-3251-226/art-31-3-2/par-5: 前項 → 地方税法 附則第三十一条の三の二第四項 (Supplementary Provisions, Article 31-3-2, paragraph (4)), suppl-3251-226/art-31-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-4
- suppl-3251-226/art-31-3-2/par-5: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-3
- suppl-3251-226/art-31-3-2/par-5: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-4
- suppl-3251-226/art-31-3-2/par-5: 第六百七条第二項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-604#art-607/par-2
- suppl-3251-226/art-31-3-2/par-5: 第六百八条第一項第四号 → 地方税法 第六百八条第一項第四号 (Article 608, paragraph (1), item (iv)), art-608/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-604#art-608/par-1/item-4
- suppl-3251-226/art-31-3-2/par-5: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-2
- suppl-3251-226/art-31-3-2/par-5: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- suppl-3251-226/art-31-3-2/par-5: 第六百三条第三項 → 地方税法 第六百三条第三項 (Article 603, paragraph (3)), art-603/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603/par-3
- suppl-3251-226/art-31-3-2/par-5: 第六百三条の二第五項 → 地方税法 第六百三条の二第五項 (Article 603-2, paragraph (5)), art-603-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2/par-5
- suppl-3251-226/art-31-3-2/par-6: 第一項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-1
- suppl-3251-226/art-31-3-2/par-6: 前各項 → 地方税法 附則第三十一条の三の二第二項 (Supplementary Provisions, Article 31-3-2, paragraph (2)), suppl-3251-226/art-31-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-2
- suppl-3251-226/art-31-3-2/par-6: 前各項 → 地方税法 附則第三十一条の三の二第三項 (Supplementary Provisions, Article 31-3-2, paragraph (3)), suppl-3251-226/art-31-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-3
- suppl-3251-226/art-31-3-2/par-6: 前各項 → 地方税法 附則第三十一条の三の二第四項 (Supplementary Provisions, Article 31-3-2, paragraph (4)), suppl-3251-226/art-31-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-4
- suppl-3251-226/art-31-3-2/par-6: 前各項 → 地方税法 附則第三十一条の三の二第五項 (Supplementary Provisions, Article 31-3-2, paragraph (5)), suppl-3251-226/art-31-3-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-5
- suppl-3251-226/art-31-3-3/par-1: 第六百一条第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-1
- suppl-3251-226/art-31-3-3/par-1: 同条第二項 → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-2
- suppl-3251-226/art-31-3-3/par-1: 第六百二条第一項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-1
- suppl-3251-226/art-31-3-3/par-1: 同条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-2
- suppl-3251-226/art-31-3-3/par-1: 第六百三条の二の二第一項 → 地方税法 第六百三条の二の二第一項 (Article 603-2-2, paragraph (1)), art-603-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2-2/par-1
- suppl-3251-226/art-31-3-3/par-1: 同条第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- suppl-3251-226/art-31-3-3/par-1: この項 → 地方税法 附則第三十一条の三の三第一項 (Supplementary Provisions, Article 31-3-3, paragraph (1)), suppl-3251-226/art-31-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-1
- suppl-3251-226/art-31-3-3/par-1: 次項 → 地方税法 附則第三十一条の三の三第二項 (Supplementary Provisions, Article 31-3-3, paragraph (2)), suppl-3251-226/art-31-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-2
- suppl-3251-226/art-31-3-3/par-1: 次条 → 地方税法 附則第三十一条の三の四 (Supplementary Provisions, Article 31-3-4), suppl-3251-226/art-31-3-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4
- suppl-3251-226/art-31-3-3/par-1: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-3
- suppl-3251-226/art-31-3-3/par-1: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-4
- suppl-3251-226/art-31-3-3/par-1: 第五百八十六条第二項 → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2
- suppl-3251-226/art-31-3-3/par-1: 同項第二十三号 → 地方税法 第五百八十六条第二項第二十三号 (Article 586, paragraph (2), item (xxiii)), art-586/par-2/item-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2/item-23
- suppl-3251-226/art-31-3-3/par-1: 第二十五号 → 地方税法 第五百八十六条第二項第二十五号 (Article 586, paragraph (2), item (xxv)), art-586/par-2/item-25 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2/item-25
- suppl-3251-226/art-31-3-3/par-1: 第二十五号の二 → 地方税法 第五百八十六条第二項第二十五号の二 (Article 586, paragraph (2), item (xxv-2)), art-586/par-2/item-25-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2/item-25-2
- suppl-3251-226/art-31-3-3/par-1: 同項第二十八号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2/item-28
- suppl-3251-226/art-31-3-3/par-1: 第三百四十八条第二項第一号 → 地方税法 第三百四十八条第二項第一号 (Article 348, paragraph (2), item (i)), art-348/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-1
- suppl-3251-226/art-31-3-3/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第七号 (Article 348, paragraph (2), item (vii)), art-348/par-2/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-7
- suppl-3251-226/art-31-3-3/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第七号の二 (Article 348, paragraph (2), item (vii-2)), art-348/par-2/item-7-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-7-2
- suppl-3251-226/art-31-3-3/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第八号 (Article 348, paragraph (2), item (viii)), art-348/par-2/item-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-8
- suppl-3251-226/art-31-3-3/par-1: 第五百八十六条第二項第三十号 → 地方税法 第五百八十六条第二項第三十号 (Article 586, paragraph (2), item (xxx)), art-586/par-2/item-30 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-586#art-586/par-2/item-30
- suppl-3251-226/art-31-3-3/par-1: 第六百三条の二第一項 → 地方税法 第六百三条の二第一項 (Article 603-2, paragraph (1)), art-603-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2/par-1
- suppl-3251-226/art-31-3-3/par-1: 第三項 → 地方税法 附則第三十一条の三の三第三項 (Supplementary Provisions, Article 31-3-3, paragraph (3)), suppl-3251-226/art-31-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-3
- suppl-3251-226/art-31-3-3/par-2: 前項 → 地方税法 附則第三十一条の三の三第一項 (Supplementary Provisions, Article 31-3-3, paragraph (1)), suppl-3251-226/art-31-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-1
- suppl-3251-226/art-31-3-3/par-2: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-3
- suppl-3251-226/art-31-3-3/par-2: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-4
- suppl-3251-226/art-31-3-3/par-3: 第六百一条第二項から第九項まで → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-2
- suppl-3251-226/art-31-3-3/par-3: 第六百一条第二項から第九項まで → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-3
- suppl-3251-226/art-31-3-3/par-3: 第六百一条第二項から第九項まで → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-4
- suppl-3251-226/art-31-3-3/par-3: 第六百一条第二項から第九項まで → 地方税法 第六百一条第五項 (Article 601, paragraph (5)), art-601/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-5
- suppl-3251-226/art-31-3-3/par-3: 第六百一条第二項から第九項まで → 地方税法 第六百一条第六項 (Article 601, paragraph (6)), art-601/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-6
- suppl-3251-226/art-31-3-3/par-3: 第六百一条第二項から第九項まで → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-7
- suppl-3251-226/art-31-3-3/par-3: 第六百一条第二項から第九項まで → 地方税法 第六百一条第八項 (Article 601, paragraph (8)), art-601/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-8
- suppl-3251-226/art-31-3-3/par-3: 第六百一条第二項から第九項まで → 地方税法 第六百一条第九項 (Article 601, paragraph (9)), art-601/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-9
- suppl-3251-226/art-31-3-3/par-3: 第一項 → 地方税法 附則第三十一条の三の三第一項 (Supplementary Provisions, Article 31-3-3, paragraph (1)), suppl-3251-226/art-31-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-1
- suppl-3251-226/art-31-3-3/par-3: 第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-1
- suppl-3251-226/art-31-3-3/par-3: 附則第三十一条の三の三第三項 → 地方税法 附則第三十一条の三の三第三項 (Supplementary Provisions, Article 31-3-3, paragraph (3)), suppl-3251-226/art-31-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-3
- suppl-3251-226/art-31-3-3/par-4: 第二項 → 地方税法 附則第三十一条の三の三第二項 (Supplementary Provisions, Article 31-3-3, paragraph (2)), suppl-3251-226/art-31-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-2
- suppl-3251-226/art-31-3-3/par-4: 前項 → 地方税法 附則第三十一条の三の三第三項 (Supplementary Provisions, Article 31-3-3, paragraph (3)), suppl-3251-226/art-31-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-3
- suppl-3251-226/art-31-3-3/par-4: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-3
- suppl-3251-226/art-31-3-3/par-4: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-4
- suppl-3251-226/art-31-3-3/par-4: 第六百七条第二項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-604#art-607/par-2
- suppl-3251-226/art-31-3-3/par-4: 第六百八条第一項第四号 → 地方税法 第六百八条第一項第四号 (Article 608, paragraph (1), item (iv)), art-608/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-604#art-608/par-1/item-4
- suppl-3251-226/art-31-3-3/par-4: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-2
- suppl-3251-226/art-31-3-3/par-4: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- suppl-3251-226/art-31-3-3/par-4: 第六百三条第三項 → 地方税法 第六百三条第三項 (Article 603, paragraph (3)), art-603/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603/par-3
- suppl-3251-226/art-31-3-3/par-4: 第六百三条の二第五項 → 地方税法 第六百三条の二第五項 (Article 603-2, paragraph (5)), art-603-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2/par-5
- suppl-3251-226/art-31-3-3/par-5: 第一項 → 地方税法 附則第三十一条の三の三第一項 (Supplementary Provisions, Article 31-3-3, paragraph (1)), suppl-3251-226/art-31-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-1
- suppl-3251-226/art-31-3-3/par-5: 前各項 → 地方税法 附則第三十一条の三の三第二項 (Supplementary Provisions, Article 31-3-3, paragraph (2)), suppl-3251-226/art-31-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-2
- suppl-3251-226/art-31-3-3/par-5: 前各項 → 地方税法 附則第三十一条の三の三第三項 (Supplementary Provisions, Article 31-3-3, paragraph (3)), suppl-3251-226/art-31-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-3
- suppl-3251-226/art-31-3-3/par-5: 前各項 → 地方税法 附則第三十一条の三の三第四項 (Supplementary Provisions, Article 31-3-3, paragraph (4)), suppl-3251-226/art-31-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-4
- suppl-3251-226/art-31-3-4/par-1: 前条第三項 → 地方税法 附則第三十一条の三の三第三項 (Supplementary Provisions, Article 31-3-3, paragraph (3)), suppl-3251-226/art-31-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-3
- suppl-3251-226/art-31-3-4/par-1: 第六百一条第二項 → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-2
- suppl-3251-226/art-31-3-4/par-1: この項 → 地方税法 附則第三十一条の三の四第一項 (Supplementary Provisions, Article 31-3-4, paragraph (1)), suppl-3251-226/art-31-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-1
- suppl-3251-226/art-31-3-4/par-1: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-3
- suppl-3251-226/art-31-3-4/par-1: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-4
- suppl-3251-226/art-31-3-4/par-1: この条 → 地方税法 附則第三十一条の三の四 (Supplementary Provisions, Article 31-3-4), suppl-3251-226/art-31-3-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4
- suppl-3251-226/art-31-3-4/par-1: 第四項 → 地方税法 附則第三十一条の三の四第四項 (Supplementary Provisions, Article 31-3-4, paragraph (4)), suppl-3251-226/art-31-3-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-4
- suppl-3251-226/art-31-3-4/par-2: 前項 → 地方税法 附則第三十一条の三の四第一項 (Supplementary Provisions, Article 31-3-4, paragraph (1)), suppl-3251-226/art-31-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-1
- suppl-3251-226/art-31-3-4/par-2: 前条第三項 → 地方税法 附則第三十一条の三の三第三項 (Supplementary Provisions, Article 31-3-3, paragraph (3)), suppl-3251-226/art-31-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-3
- suppl-3251-226/art-31-3-4/par-2: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-3
- suppl-3251-226/art-31-3-4/par-2: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-4
- suppl-3251-226/art-31-3-4/par-3: この項 → 地方税法 附則第三十一条の三の四第三項 (Supplementary Provisions, Article 31-3-4, paragraph (3)), suppl-3251-226/art-31-3-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-3
- suppl-3251-226/art-31-3-4/par-4: 第一項 → 地方税法 附則第三十一条の三の四第一項 (Supplementary Provisions, Article 31-3-4, paragraph (1)), suppl-3251-226/art-31-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-1
- suppl-3251-226/art-31-3-4/par-4: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16/par-1
- suppl-3251-226/art-31-3-4/par-5: 第三項 → 地方税法 附則第三十一条の三の四第三項 (Supplementary Provisions, Article 31-3-4, paragraph (3)), suppl-3251-226/art-31-3-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-3
- suppl-3251-226/art-31-3-4/par-5: 前項 → 地方税法 附則第三十一条の三の四第四項 (Supplementary Provisions, Article 31-3-4, paragraph (4)), suppl-3251-226/art-31-3-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-4
- suppl-3251-226/art-31-3-4/par-6: 前二項 → 地方税法 附則第三十一条の三の四第四項 (Supplementary Provisions, Article 31-3-4, paragraph (4)), suppl-3251-226/art-31-3-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-4
- suppl-3251-226/art-31-3-4/par-6: 前二項 → 地方税法 附則第三十一条の三の四第五項 (Supplementary Provisions, Article 31-3-4, paragraph (5)), suppl-3251-226/art-31-3-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-5
- suppl-3251-226/art-31-3-4/par-6: 第一項 → 地方税法 附則第三十一条の三の四第一項 (Supplementary Provisions, Article 31-3-4, paragraph (1)), suppl-3251-226/art-31-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-1
- suppl-3251-226/art-31-3-4/par-7: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15#art-15-2-2
- suppl-3251-226/art-31-3-4/par-7: 第十五条の二の三第一項 → 地方税法 第十五条の二の三第一項 (Article 15-2-3, paragraph (1)), art-15-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-1
- suppl-3251-226/art-31-3-4/par-7: 第十五条の三第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
- suppl-3251-226/art-31-3-4/par-7: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- suppl-3251-226/art-31-3-4/par-7: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16-2/par-2
- suppl-3251-226/art-31-3-4/par-7: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16-2/par-3
- suppl-3251-226/art-31-3-4/par-7: 第四項 → 地方税法 附則第三十一条の三の四第四項 (Supplementary Provisions, Article 31-3-4, paragraph (4)), suppl-3251-226/art-31-3-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-4
- suppl-3251-226/art-31-3-4/par-7: 第五項 → 地方税法 附則第三十一条の三の四第五項 (Supplementary Provisions, Article 31-3-4, paragraph (5)), suppl-3251-226/art-31-3-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-5
- suppl-3251-226/art-31-3-4/par-7: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11
- suppl-3251-226/art-31-3-4/par-7: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16/par-3
- suppl-3251-226/art-31-3-4/par-7: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16-2/par-4
- suppl-3251-226/art-31-3-4/par-7: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- suppl-3251-226/art-31-3-4/par-7: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- suppl-3251-226/art-31-3-4/par-8: 第一項 → 地方税法 附則第三十一条の三の四第一項 (Supplementary Provisions, Article 31-3-4, paragraph (1)), suppl-3251-226/art-31-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-1
- suppl-3251-226/art-31-3-4/par-9: 前項 → 地方税法 附則第三十一条の三の四第八項 (Supplementary Provisions, Article 31-3-4, paragraph (8)), suppl-3251-226/art-31-3-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-8
- suppl-3251-226/art-31-3-4/par-10: 前二項 → 地方税法 附則第三十一条の三の四第八項 (Supplementary Provisions, Article 31-3-4, paragraph (8)), suppl-3251-226/art-31-3-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-8
- suppl-3251-226/art-31-3-4/par-10: 前二項 → 地方税法 附則第三十一条の三の四第九項 (Supplementary Provisions, Article 31-3-4, paragraph (9)), suppl-3251-226/art-31-3-4/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-9
- suppl-3251-226/art-31-3-4/par-10: 第十七条の四第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- suppl-3251-226/art-31-3-4/par-11: 第二項 → 地方税法 附則第三十一条の三の四第二項 (Supplementary Provisions, Article 31-3-4, paragraph (2)), suppl-3251-226/art-31-3-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-2
- suppl-3251-226/art-31-3-4/par-11: 第四項 → 地方税法 附則第三十一条の三の四第四項 (Supplementary Provisions, Article 31-3-4, paragraph (4)), suppl-3251-226/art-31-3-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-4
- suppl-3251-226/art-31-3-4/par-11: 第五項 → 地方税法 附則第三十一条の三の四第五項 (Supplementary Provisions, Article 31-3-4, paragraph (5)), suppl-3251-226/art-31-3-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-5
- suppl-3251-226/art-31-3-4/par-11: 第六百七条第二項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-604#art-607/par-2
- suppl-3251-226/art-31-3-4/par-11: 第六百八条第一項第四号 → 地方税法 第六百八条第一項第四号 (Article 608, paragraph (1), item (iv)), art-608/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-604#art-608/par-1/item-4
- suppl-3251-226/art-31-3-4/par-11: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-3
- suppl-3251-226/art-31-3-4/par-11: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-4
- suppl-3251-226/art-31-3-4/par-11: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-2
- suppl-3251-226/art-31-3-4/par-11: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- suppl-3251-226/art-31-3-4/par-11: 第六百三条第三項 → 地方税法 第六百三条第三項 (Article 603, paragraph (3)), art-603/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603/par-3
- suppl-3251-226/art-31-3-4/par-11: 第六百三条の二第五項 → 地方税法 第六百三条の二第五項 (Article 603-2, paragraph (5)), art-603-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2/par-5
- suppl-3251-226/art-31-3-4/par-12: 第一項 → 地方税法 附則第三十一条の三の四第一項 (Supplementary Provisions, Article 31-3-4, paragraph (1)), suppl-3251-226/art-31-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-1
- suppl-3251-226/art-31-3-4/par-12: 同項から第五項まで → 地方税法 附則第三十一条の三の四第二項 (Supplementary Provisions, Article 31-3-4, paragraph (2)), suppl-3251-226/art-31-3-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-2
- suppl-3251-226/art-31-3-4/par-12: 同項から第五項まで → 地方税法 附則第三十一条の三の四第三項 (Supplementary Provisions, Article 31-3-4, paragraph (3)), suppl-3251-226/art-31-3-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-3
- suppl-3251-226/art-31-3-4/par-12: 同項から第五項まで → 地方税法 附則第三十一条の三の四第四項 (Supplementary Provisions, Article 31-3-4, paragraph (4)), suppl-3251-226/art-31-3-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-4
- suppl-3251-226/art-31-3-4/par-12: 同項から第五項まで → 地方税法 附則第三十一条の三の四第五項 (Supplementary Provisions, Article 31-3-4, paragraph (5)), suppl-3251-226/art-31-3-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-5
- suppl-3251-226/art-31-3-5/par-1: 第六百一条第二項 → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-2
- suppl-3251-226/art-31-3-5/par-1: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-2
- suppl-3251-226/art-31-3-5/par-1: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- suppl-3251-226/art-31-3-5/par-1: 第六百一条第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-1
- suppl-3251-226/art-31-3-5/par-1: この項 → 地方税法 附則第三十一条の三の五第一項 (Supplementary Provisions, Article 31-3-5, paragraph (1)), suppl-3251-226/art-31-3-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5/par-1
- suppl-3251-226/art-31-3-5/par-1: 次項 → 地方税法 附則第三十一条の三の五第二項 (Supplementary Provisions, Article 31-3-5, paragraph (2)), suppl-3251-226/art-31-3-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5/par-2
- suppl-3251-226/art-31-3-5/par-1: 附則第三十一条の三の二第一項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-1
- suppl-3251-226/art-31-3-5/par-1: 附則第三十一条の三の三第一項 → 地方税法 附則第三十一条の三の三第一項 (Supplementary Provisions, Article 31-3-3, paragraph (1)), suppl-3251-226/art-31-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-1
- suppl-3251-226/art-31-3-5/par-1: 前条第一項 → 地方税法 附則第三十一条の三の四第一項 (Supplementary Provisions, Article 31-3-4, paragraph (1)), suppl-3251-226/art-31-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-1
- suppl-3251-226/art-31-3-5/par-1: 附則第三十一条の三の二第四項 → 地方税法 附則第三十一条の三の二第四項 (Supplementary Provisions, Article 31-3-2, paragraph (4)), suppl-3251-226/art-31-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-4
- suppl-3251-226/art-31-3-5/par-1: 附則第三十一条の三の三第三項 → 地方税法 附則第三十一条の三の三第三項 (Supplementary Provisions, Article 31-3-3, paragraph (3)), suppl-3251-226/art-31-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-3
- suppl-3251-226/art-31-3-5/par-1: 前条第三項 → 地方税法 附則第三十一条の三の四第三項 (Supplementary Provisions, Article 31-3-4, paragraph (3)), suppl-3251-226/art-31-3-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-3
- suppl-3251-226/art-31-3-5/par-2: 前項 → 地方税法 附則第三十一条の三の五第一項 (Supplementary Provisions, Article 31-3-5, paragraph (1)), suppl-3251-226/art-31-3-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5/par-1
- suppl-3251-226/art-31-3-5/par-2: 附則第三十一条の三の二第一項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-1
- suppl-3251-226/art-31-3-5/par-2: 第六百一条第二項 → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-597#art-601/par-2
- suppl-3251-226/art-31-3-5/par-2: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-2
- suppl-3251-226/art-31-3-5/par-2: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- suppl-3251-226/art-31-3-5/par-2: 附則第三十一条の三の二第四項 → 地方税法 附則第三十一条の三の二第四項 (Supplementary Provisions, Article 31-3-2, paragraph (4)), suppl-3251-226/art-31-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-2/par-4
- suppl-3251-226/art-31-3-5/par-2: 附則第三十一条の三の三第三項 → 地方税法 附則第三十一条の三の三第三項 (Supplementary Provisions, Article 31-3-3, paragraph (3)), suppl-3251-226/art-31-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-3/par-3
- suppl-3251-226/art-31-3-5/par-2: 前条第三項 → 地方税法 附則第三十一条の三の四第三項 (Supplementary Provisions, Article 31-3-4, paragraph (3)), suppl-3251-226/art-31-3-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-4/par-3
- suppl-3251-226/art-31-3-5/par-3: 前二項 → 地方税法 附則第三十一条の三の五第一項 (Supplementary Provisions, Article 31-3-5, paragraph (1)), suppl-3251-226/art-31-3-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5/par-1
- suppl-3251-226/art-31-3-5/par-3: 前二項 → 地方税法 附則第三十一条の三の五第二項 (Supplementary Provisions, Article 31-3-5, paragraph (2)), suppl-3251-226/art-31-3-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-3-5/par-2
- suppl-3251-226/art-31-3-5/par-4: 第六百二条第一項第一号 → 地方税法 第六百二条第一項第一号 (Article 602, paragraph (1), item (i)), art-602/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-1/item-1
- suppl-3251-226/art-31-3-5/par-4: 同条 → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602
- suppl-3251-226/art-31-3-5/par-4: 同項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-602/par-1
- suppl-3251-226/art-31-4/par-1: 首都圏整備法第二条第一項 → e-Gov law 331AC0000000083, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-31-4/par-1: 近畿圏整備法第二条第一項 → e-Gov law 338AC0000000129, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-31-4/par-1: 中部圏開発整備法第二条第一項 → e-Gov law 341AC1000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-31-4/par-1: 首都圏整備法第二条第三項 → e-Gov law 331AC0000000083, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-31-4/par-1: 同条第四項 → e-Gov law 331AC0000000083, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-31-4/par-1: 近畿圏整備法第二条第三項 → e-Gov law 338AC0000000129, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-31-4/par-1: 同条第四項 → e-Gov law 338AC0000000129, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-31-4/par-1: 中部圏開発整備法第二条第三項 → e-Gov law 341AC1000000102, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-31-4/par-1: 次項 → 地方税法 附則第三十一条の四第二項 (Supplementary Provisions, Article 31-4, paragraph (2)), suppl-3251-226/art-31-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-31-4/par-2
- suppl-3251-226/art-31-4/par-1: 第六百三条の二第一項第二号 → 地方税法 第六百三条の二第一項第二号 (Article 603-2, paragraph (1), item (ii)), art-603-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2/par-1/item-2
- suppl-3251-226/art-31-4/par-2: 第六百三条の二第一項第二号 → 地方税法 第六百三条の二第一項第二号 (Article 603-2, paragraph (1), item (ii)), art-603-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-602#art-603-2/par-1/item-2
- suppl-3251-226/art-32/par-1: 次項 → 地方税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-3251-226/art-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32/par-2
- suppl-3251-226/art-32/par-1: 第九条第七項 → e-Gov law 419AC1000000134, 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — not held in this collection
- suppl-3251-226/art-32/par-1: 次条 → 地方税法 附則第三十二条の二 (Supplementary Provisions, Article 32-2), suppl-3251-226/art-32-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-2
- suppl-3251-226/art-32/par-1: 第七百条の五十二第一項 → 地方税法 第七百条の五十二第一項 (Article 700-52, paragraph (1)), art-700-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-3/from-art-700-51#art-700-52/par-1
- suppl-3251-226/art-32/par-2: 次条第二項 → 地方税法 附則第三十二条の二第二項 (Supplementary Provisions, Article 32-2, paragraph (2)), suppl-3251-226/art-32-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-2/par-2
- suppl-3251-226/art-32/par-2: 鳥獣被害防止特措法第六条第一項 → e-Gov law 419AC1000000134, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- suppl-3251-226/art-32/par-2: 次条第一項 → 地方税法 附則第三十二条の二第一項 (Supplementary Provisions, Article 32-2, paragraph (1)), suppl-3251-226/art-32-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-2/par-1
- suppl-3251-226/art-32/par-2: 第七百条の五十二第一項 → 地方税法 第七百条の五十二第一項 (Article 700-52, paragraph (1)), art-700-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-3/from-art-700-51#art-700-52/par-1
- suppl-3251-226/art-32-2/par-1: この項 → 地方税法 附則第三十二条の二第一項 (Supplementary Provisions, Article 32-2, paragraph (1)), suppl-3251-226/art-32-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-2/par-1
- suppl-3251-226/art-32-2/par-1: この条 → 地方税法 附則第三十二条の二 (Supplementary Provisions, Article 32-2), suppl-3251-226/art-32-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-2
- suppl-3251-226/art-32-2/par-1: 第七百条の五十二第一項 → 地方税法 第七百条の五十二第一項 (Article 700-52, paragraph (1)), art-700-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-3/from-art-700-51#art-700-52/par-1
- suppl-3251-226/art-32-2/par-2: 前項 → 地方税法 附則第三十二条の二第一項 (Supplementary Provisions, Article 32-2, paragraph (1)), suppl-3251-226/art-32-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-2/par-1
- suppl-3251-226/art-32-3/par-1: 次項 → 地方税法 附則第三十二条の三第二項 (Supplementary Provisions, Article 32-3, paragraph (2)), suppl-3251-226/art-32-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-3/par-2
- suppl-3251-226/art-32-3/par-1: 第七百一条の三十四第二項 → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-2
- suppl-3251-226/art-32-3/par-1: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- suppl-3251-226/art-32-3/par-2: 第七百一条の四十一第一項 → 地方税法 第七百一条の四十一第一項 (Article 701-41, paragraph (1)), art-701-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-1
- suppl-3251-226/art-32-3/par-2: 法人税法第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-7
- suppl-3251-226/art-32-4/par-1: この項 → 地方税法 附則第三十二条の四第一項 (Supplementary Provisions, Article 32-4, paragraph (1)), suppl-3251-226/art-32-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-4/par-1
- suppl-3251-226/art-32-4/par-1: 第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-5
- suppl-3251-226/art-32-4/par-1: 第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-32/par-1
- suppl-3251-226/art-32-4/par-1: 第七百一条の三十四第六項 → 地方税法 第七百一条の三十四第六項 (Article 701-34, paragraph (6)), art-701-34/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-6
- suppl-3251-226/art-32-4/par-2: 前項 → 地方税法 附則第三十二条の四第一項 (Supplementary Provisions, Article 32-4, paragraph (1)), suppl-3251-226/art-32-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-4/par-1
- suppl-3251-226/art-32-4/par-2: 第七百一条の四十三第一項 → 地方税法 第七百一条の四十三第一項 (Article 701-43, paragraph (1)), art-701-43/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-1
- suppl-3251-226/art-32-4/par-2: 第二項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-2
- suppl-3251-226/art-32-4/par-2: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
- suppl-3251-226/art-32-4/par-3: 前二項 → 地方税法 附則第三十二条の四第一項 (Supplementary Provisions, Article 32-4, paragraph (1)), suppl-3251-226/art-32-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-4/par-1
- suppl-3251-226/art-32-4/par-3: 前二項 → 地方税法 附則第三十二条の四第二項 (Supplementary Provisions, Article 32-4, paragraph (2)), suppl-3251-226/art-32-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-32-4/par-2
- suppl-3251-226/art-33/par-1: 沖縄振興特別措置法第七条第一項 → e-Gov law 414AC0000000014, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-33/par-1: 同法第六条第二項第二号 → e-Gov law 414AC0000000014, 第六条第二項第二号 (Article 6, paragraph (2), item (ii)), art-6/par-2/item-2 — not held in this collection
- suppl-3251-226/art-33/par-1: 同法第八条第一項 → e-Gov law 414AC0000000014, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3251-226/art-33/par-1: 第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-5
- suppl-3251-226/art-33/par-1: この条 → 地方税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-3251-226/art-33 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33
- suppl-3251-226/art-33/par-1: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
- suppl-3251-226/art-33/par-1: この項 → 地方税法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-3251-226/art-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-1
- suppl-3251-226/art-33/par-1: 第七百一条の四十一第三項 → 地方税法 第七百一条の四十一第三項 (Article 701-41, paragraph (3)), art-701-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-3
- suppl-3251-226/art-33/par-2: 沖縄振興特別措置法第二十九条第一項 → e-Gov law 414AC0000000014, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- suppl-3251-226/art-33/par-2: 同法第二十八条第二項第二号 → e-Gov law 414AC0000000014, 第二十八条第二項第二号 (Article 28, paragraph (2), item (ii)), art-28/par-2/item-2 — not held in this collection
- suppl-3251-226/art-33/par-2: 同法第三条第六号 → e-Gov law 414AC0000000014, 第三条第一項第六号 (Article 3, paragraph (1), item (vi)), art-3/par-1/item-6 — not held in this collection
- suppl-3251-226/art-33/par-2: 同条第八号 → e-Gov law 414AC0000000014, 第三条第一項第八号 (Article 3, paragraph (1), item (viii)), art-3/par-1/item-8 — not held in this collection
- suppl-3251-226/art-33/par-2: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
- suppl-3251-226/art-33/par-2: この項 → 地方税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-3251-226/art-33/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-2
- suppl-3251-226/art-33/par-2: 第七百一条の四十一第三項 → 地方税法 第七百一条の四十一第三項 (Article 701-41, paragraph (3)), art-701-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-3
- suppl-3251-226/art-33/par-3: 沖縄振興特別措置法第三十五条の二第一項 → e-Gov law 414AC0000000014, 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — not held in this collection
- suppl-3251-226/art-33/par-3: 同法第三十五条第二項第二号 → e-Gov law 414AC0000000014, 第三十五条第二項第二号 (Article 35, paragraph (2), item (ii)), art-35/par-2/item-2 — not held in this collection
- suppl-3251-226/art-33/par-3: 同法第三条第九号 → e-Gov law 414AC0000000014, 第三条第一項第九号 (Article 3, paragraph (1), item (ix)), art-3/par-1/item-9 — not held in this collection
- suppl-3251-226/art-33/par-3: 同条第十号 → e-Gov law 414AC0000000014, 第三条第一項第十号 (Article 3, paragraph (1), item (x)), art-3/par-1/item-10 — not held in this collection
- suppl-3251-226/art-33/par-3: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
- suppl-3251-226/art-33/par-3: この項 → 地方税法 附則第三十三条第三項 (Supplementary Provisions, Article 33, paragraph (3)), suppl-3251-226/art-33/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-3
- suppl-3251-226/art-33/par-3: 第七百一条の四十一第三項 → 地方税法 第七百一条の四十一第三項 (Article 701-41, paragraph (3)), art-701-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-3
- suppl-3251-226/art-33/par-4: 沖縄振興特別措置法第四十二条第一項 → e-Gov law 414AC0000000014, 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — not held in this collection
- suppl-3251-226/art-33/par-4: 同法第四十一条第二項第二号 → e-Gov law 414AC0000000014, 第四十一条第二項第二号 (Article 41, paragraph (2), item (ii)), art-41/par-2/item-2 — not held in this collection
- suppl-3251-226/art-33/par-4: 同法第三条第十一号 → e-Gov law 414AC0000000014, 第三条第一項第十一号 (Article 3, paragraph (1), item (xi)), art-3/par-1/item-11 — not held in this collection
- suppl-3251-226/art-33/par-4: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
- suppl-3251-226/art-33/par-4: この項 → 地方税法 附則第三十三条第四項 (Supplementary Provisions, Article 33, paragraph (4)), suppl-3251-226/art-33/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-4
- suppl-3251-226/art-33/par-4: 第七百一条の四十一第三項 → 地方税法 第七百一条の四十一第三項 (Article 701-41, paragraph (3)), art-701-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-3
- suppl-3251-226/art-33/par-5: 特定農産加工業経営改善等臨時措置法（平成元年法律第六十五号）第二条第三項 → e-Gov law 401AC0000000065, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3251-226/art-33/par-5: 同条第二項第一号 → e-Gov law 401AC0000000065, 第二条第二項第一号 (Article 2, paragraph (2), item (i)), art-2/par-2/item-1 — not held in this collection
- suppl-3251-226/art-33/par-5: 同条第四項 → e-Gov law 401AC0000000065, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-3251-226/art-33/par-5: 同法第三条第一項 → e-Gov law 401AC0000000065, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3251-226/art-33/par-5: 同法第四条第一項 → e-Gov law 401AC0000000065, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-3251-226/art-33/par-5: 同条第二項第二号 → e-Gov law 401AC0000000065, 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — not held in this collection
- suppl-3251-226/art-33/par-5: 同法第五条第一項 → e-Gov law 401AC0000000065, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-3251-226/art-33/par-5: 同条第五項 → e-Gov law 401AC0000000065, 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — not held in this collection
- suppl-3251-226/art-33/par-5: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
- suppl-3251-226/art-33/par-5: この項 → 地方税法 附則第三十三条第五項 (Supplementary Provisions, Article 33, paragraph (5)), suppl-3251-226/art-33/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-5
- suppl-3251-226/art-33/par-5: 第七百一条の四十一第三項 → 地方税法 第七百一条の四十一第三項 (Article 701-41, paragraph (3)), art-701-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-3
- suppl-3251-226/art-33/par-6: 前各項 → 地方税法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-3251-226/art-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-1
- suppl-3251-226/art-33/par-6: 前各項 → 地方税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-3251-226/art-33/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-2
- suppl-3251-226/art-33/par-6: 前各項 → 地方税法 附則第三十三条第三項 (Supplementary Provisions, Article 33, paragraph (3)), suppl-3251-226/art-33/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-3
- suppl-3251-226/art-33/par-6: 前各項 → 地方税法 附則第三十三条第四項 (Supplementary Provisions, Article 33, paragraph (4)), suppl-3251-226/art-33/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-4
- suppl-3251-226/art-33/par-6: 前各項 → 地方税法 附則第三十三条第五項 (Supplementary Provisions, Article 33, paragraph (5)), suppl-3251-226/art-33/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33/par-5
- suppl-3251-226/art-33-2/par-1: 租税特別措置法第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- suppl-3251-226/art-33-2/par-1: この項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-33-2/par-1: 第三十二条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-1
- suppl-3251-226/art-33-2/par-1: 第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-2
- suppl-3251-226/art-33-2/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-33-2/par-1: 第三項第三号 → 地方税法 附則第三十三条の二第三項第三号 (Supplementary Provisions, Article 33-2, paragraph (3), item (iii)), suppl-3251-226/art-33-2/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-3
- suppl-3251-226/art-33-2/par-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-33-2/par-1: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-33-2/par-2: 前項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-33-2/par-2: 租税特別措置法第八条の四第二項 → 租税特別措置法 第八条の四第二項 (Article 8-4, paragraph (2)), art-8-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-2
- suppl-3251-226/art-33-2/par-2: この項 → 地方税法 附則第三十三条の二第二項 (Supplementary Provisions, Article 33-2, paragraph (2)), suppl-3251-226/art-33-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-2
- suppl-3251-226/art-33-2/par-2: 第六項 → 地方税法 附則第三十三条の二第六項 (Supplementary Provisions, Article 33-2, paragraph (6)), suppl-3251-226/art-33-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-6
- suppl-3251-226/art-33-2/par-2: 同条第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- suppl-3251-226/art-33-2/par-3: 第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-33-2/par-3/item-1: 第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1
- suppl-3251-226/art-33-2/par-3/item-1: 第七号から第九号まで → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-7
- suppl-3251-226/art-33-2/par-3/item-1: 第十一号 → 地方税法 第二十三条第一項第十一号 (Article 23, paragraph (1), item (xi)), art-23/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-11
- suppl-3251-226/art-33-2/par-3/item-1: 第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-12
- suppl-3251-226/art-33-2/par-3/item-1: 第十三号 → 地方税法 第二十三条第一項第十三号 (Article 23, paragraph (1), item (xiii)), art-23/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-13
- suppl-3251-226/art-33-2/par-3/item-1: 第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1
- suppl-3251-226/art-33-2/par-3/item-1: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1/item-2
- suppl-3251-226/art-33-2/par-3/item-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-33-2/par-3/item-1: 第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- suppl-3251-226/art-33-2/par-3/item-1: 第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- suppl-3251-226/art-33-2/par-3/item-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-33-2/par-3/item-1: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-33-2/par-3/item-1: 附則第四条の二第四項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-33-2/par-3/item-1: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-33-2/par-3/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-33-2/par-3/item-2: 租税特別措置法第八条の四第三項第二号 → 租税特別措置法 第八条の四第三項第二号 (Article 8-4, paragraph (3), item (ii)), art-8-4/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-2
- suppl-3251-226/art-33-2/par-3/item-3: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-33-2/par-3/item-3: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-33-2/par-3/item-3: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-33-2/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-33-2/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-33-2/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-33-2/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-33-2/par-3/item-4: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-33-2/par-3/item-4: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-33-2/par-3/item-4: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-33-2/par-3/item-4: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-33-2/par-3/item-4: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-33-2/par-3/item-4: 同条第二項 → 地方税法 附則第三十三条の二第二項 (Supplementary Provisions, Article 33-2, paragraph (2)), suppl-3251-226/art-33-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-2
- suppl-3251-226/art-33-2/par-3/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-33-2/par-3/item-5: 同条第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-1
- suppl-3251-226/art-33-2/par-3/item-5: 第二項第一号 → 地方税法 附則第三条の三第二項第一号 (Supplementary Provisions, Article 3-3, paragraph (2), item (i)), suppl-3251-226/art-3-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-1
- suppl-3251-226/art-33-2/par-3/item-5: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-33-2/par-3/item-5: 同項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-33-2/par-3/item-5: 同項第二号 → 地方税法 附則第三条の三第二項第二号 (Supplementary Provisions, Article 3-3, paragraph (2), item (ii)), suppl-3251-226/art-3-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-2
- suppl-3251-226/art-33-2/par-3/item-5: 同条第五項第三号 → 地方税法 附則第三条の三第五項第三号 (Supplementary Provisions, Article 3-3, paragraph (5), item (iii)), suppl-3251-226/art-3-3/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-3
- suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の八第一項 → 地方税法 附則第五条の八第一項 (Supplementary Provisions, Article 5-8, paragraph (1)), suppl-3251-226/art-5-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-1
- suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の十二第一項 → 地方税法 附則第五条の十二第一項 (Supplementary Provisions, Article 5-12, paragraph (1)), suppl-3251-226/art-5-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-1
- suppl-3251-226/art-33-2/par-3/item-6: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の八第二項第一号 → 地方税法 附則第五条の八第二項第一号 (Supplementary Provisions, Article 5-8, paragraph (2), item (i)), suppl-3251-226/art-5-8/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-1
- suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の十二第二項第一号 → 地方税法 附則第五条の十二第二項第一号 (Supplementary Provisions, Article 5-12, paragraph (2), item (i)), suppl-3251-226/art-5-12/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-1
- suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第一号 (Supplementary Provisions, Article 33-2, paragraph (3), item (i)), suppl-3251-226/art-33-2/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-1
- suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第二号 (Supplementary Provisions, Article 33-2, paragraph (3), item (ii)), suppl-3251-226/art-33-2/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-2
- suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第三号 (Supplementary Provisions, Article 33-2, paragraph (3), item (iii)), suppl-3251-226/art-33-2/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-3
- suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第四号 (Supplementary Provisions, Article 33-2, paragraph (3), item (iv)), suppl-3251-226/art-33-2/par-3/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-4
- suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第五号 (Supplementary Provisions, Article 33-2, paragraph (3), item (v)), suppl-3251-226/art-33-2/par-3/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-5
- suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第六号 (Supplementary Provisions, Article 33-2, paragraph (3), item (vi)), suppl-3251-226/art-33-2/par-3/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3/item-6
- suppl-3251-226/art-33-2/par-3/item-7: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2
- suppl-3251-226/art-33-2/par-3/item-7: 第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-33-2/par-4: 前項 → 地方税法 附則第三十三条の二第三項 (Supplementary Provisions, Article 33-2, paragraph (3)), suppl-3251-226/art-33-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3
- suppl-3251-226/art-33-2/par-4: 第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-33-2/par-5: 租税特別措置法第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- suppl-3251-226/art-33-2/par-5: この項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-33-2/par-5: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-1
- suppl-3251-226/art-33-2/par-5: 第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-2
- suppl-3251-226/art-33-2/par-5: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-33-2/par-5: 第七項第三号 → 地方税法 附則第三十三条の二第七項第三号 (Supplementary Provisions, Article 33-2, paragraph (7), item (iii)), suppl-3251-226/art-33-2/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-3
- suppl-3251-226/art-33-2/par-5: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-33-2/par-5: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-33-2/par-6: 前項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-33-2/par-6: 租税特別措置法第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- suppl-3251-226/art-33-2/par-7: 第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-33-2/par-7/item-1: 第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1
- suppl-3251-226/art-33-2/par-7/item-1: 第七号から第九号まで → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-7
- suppl-3251-226/art-33-2/par-7/item-1: 第十一号 → 地方税法 第二百九十二条第一項第十一号 (Article 292, paragraph (1), item (xi)), art-292/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11
- suppl-3251-226/art-33-2/par-7/item-1: 第十二号 → 地方税法 第二百九十二条第一項第十二号 (Article 292, paragraph (1), item (xii)), art-292/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12
- suppl-3251-226/art-33-2/par-7/item-1: 第十三号 → 地方税法 第二百九十二条第一項第十三号 (Article 292, paragraph (1), item (xiii)), art-292/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-13
- suppl-3251-226/art-33-2/par-7/item-1: 第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1
- suppl-3251-226/art-33-2/par-7/item-1: 第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1/item-2
- suppl-3251-226/art-33-2/par-7/item-1: 第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-3
- suppl-3251-226/art-33-2/par-7/item-1: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-33-2/par-7/item-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- suppl-3251-226/art-33-2/par-7/item-1: 第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- suppl-3251-226/art-33-2/par-7/item-1: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-33-2/par-7/item-1: 附則第四条第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-33-2/par-7/item-1: 附則第四条の二第十項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-33-2/par-7/item-1: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-33-2/par-7/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-33-2/par-7/item-2: 租税特別措置法第八条の四第三項第二号 → 租税特別措置法 第八条の四第三項第二号 (Article 8-4, paragraph (3), item (ii)), art-8-4/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-2
- suppl-3251-226/art-33-2/par-7/item-3: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-33-2/par-7/item-3: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-33-2/par-7/item-3: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-33-2/par-7/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-33-2/par-7/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-33-2/par-7/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-33-2/par-7/item-4: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- suppl-3251-226/art-33-2/par-7/item-4: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-33-2/par-7/item-4: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-33-2/par-7/item-4: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-33-2/par-7/item-4: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-33-2/par-7/item-4: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-33-2/par-7/item-4: 同条第六項 → 地方税法 附則第三十三条の二第六項 (Supplementary Provisions, Article 33-2, paragraph (6)), suppl-3251-226/art-33-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-6
- suppl-3251-226/art-33-2/par-7/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-33-2/par-7/item-5: 同条第二項第三号 → 地方税法 附則第三条の三第二項第三号 (Supplementary Provisions, Article 3-3, paragraph (2), item (iii)), suppl-3251-226/art-3-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-3
- suppl-3251-226/art-33-2/par-7/item-5: 第五項第二号 → 地方税法 附則第三条の三第五項第二号 (Supplementary Provisions, Article 3-3, paragraph (5), item (ii)), suppl-3251-226/art-3-3/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-2
- suppl-3251-226/art-33-2/par-7/item-5: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-33-2/par-7/item-5: 同条第四項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-4
- suppl-3251-226/art-33-2/par-7/item-5: 第五項第一号 → 地方税法 附則第三条の三第五項第一号 (Supplementary Provisions, Article 3-3, paragraph (5), item (i)), suppl-3251-226/art-3-3/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-1
- suppl-3251-226/art-33-2/par-7/item-5: 同項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の八第二項第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-2
- suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の十二第二項第二号 → 地方税法 附則第五条の十二第二項第二号 (Supplementary Provisions, Article 5-12, paragraph (2), item (ii)), suppl-3251-226/art-5-12/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-2
- suppl-3251-226/art-33-2/par-7/item-6: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の八第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の十二第三項 → 地方税法 附則第五条の十二第三項 (Supplementary Provisions, Article 5-12, paragraph (3)), suppl-3251-226/art-5-12/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-3
- suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第一号 (Supplementary Provisions, Article 33-2, paragraph (7), item (i)), suppl-3251-226/art-33-2/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-1
- suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第二号 (Supplementary Provisions, Article 33-2, paragraph (7), item (ii)), suppl-3251-226/art-33-2/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-2
- suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第三号 (Supplementary Provisions, Article 33-2, paragraph (7), item (iii)), suppl-3251-226/art-33-2/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-3
- suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第四号 (Supplementary Provisions, Article 33-2, paragraph (7), item (iv)), suppl-3251-226/art-33-2/par-7/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-4
- suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第五号 (Supplementary Provisions, Article 33-2, paragraph (7), item (v)), suppl-3251-226/art-33-2/par-7/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-5
- suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第六号 (Supplementary Provisions, Article 33-2, paragraph (7), item (vi)), suppl-3251-226/art-33-2/par-7/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7/item-6
- suppl-3251-226/art-33-2/par-7/item-7: 第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2
- suppl-3251-226/art-33-2/par-7/item-7: 第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-33-2/par-8: 前項 → 地方税法 附則第三十三条の二第七項 (Supplementary Provisions, Article 33-2, paragraph (7)), suppl-3251-226/art-33-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7
- suppl-3251-226/art-33-2/par-8: 第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-33-2-2/par-1: 租税特別措置法第三十七条の十四第五項第一号 → 租税特別措置法 第三十七条の十四第五項第一号 (Article 37-14, paragraph (5), item (i)), art-37-14/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1
- suppl-3251-226/art-33-2-2/par-1: この項 → 地方税法 附則第三十三条の二の二第一項 (Supplementary Provisions, Article 33-2-2, paragraph (1)), suppl-3251-226/art-33-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-2/par-1
- suppl-3251-226/art-33-2-2/par-1: 附則第三十五条の三の二 → 地方税法 附則第三十五条の三の二 (Supplementary Provisions, Article 35-3-2), suppl-3251-226/art-35-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2
- suppl-3251-226/art-33-2-2/par-1: 附則第三十五条の三の三第一項 → 地方税法 附則第三十五条の三の三第一項 (Supplementary Provisions, Article 35-3-3, paragraph (1)), suppl-3251-226/art-35-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3/par-1
- suppl-3251-226/art-33-2-2/par-1: 同法第三十七条の十四第四項第一号 → 租税特別措置法 第三十七条の十四第四項第一号 (Article 37-14, paragraph (4), item (i)), art-37-14/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4/item-1
- suppl-3251-226/art-33-2-2/par-1: 附則第三十五条の三の二第三項 → 地方税法 附則第三十五条の三の二第三項 (Supplementary Provisions, Article 35-3-2, paragraph (3)), suppl-3251-226/art-35-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3
- suppl-3251-226/art-33-2-2/par-1: 第八項 → 地方税法 附則第三十五条の三の二第八項 (Supplementary Provisions, Article 35-3-2, paragraph (8)), suppl-3251-226/art-35-3-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8
- suppl-3251-226/art-33-2-2/par-1: 同法第九条の八第一項第三号 → 租税特別措置法 第九条の八第一項第三号 (Article 9-8, paragraph (1), item (iii)), art-9-8/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-8/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-3
- suppl-3251-226/art-33-2-2/par-1: 同項 → 租税特別措置法 第九条の八第一項 (Article 9-8, paragraph (1)), art-9-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1
- suppl-3251-226/art-33-2-2/par-2: 前項 → 地方税法 附則第三十三条の二の二第一項 (Supplementary Provisions, Article 33-2-2, paragraph (1)), suppl-3251-226/art-33-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-2/par-1
- suppl-3251-226/art-33-2-2/par-2: 第二十四条第一項第六号 → 地方税法 第二十四条第一項第六号 (Article 24, paragraph (1), item (vi)), art-24/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-1/item-6
- suppl-3251-226/art-33-2-2/par-2: 第七十一条の三十一第一項 → 地方税法 第七十一条の三十一第一項 (Article 71-31, paragraph (1)), art-71-31/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-26#art-71-31/par-1
- suppl-3251-226/art-33-2-2/par-2: 第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-26#art-71-31/par-2
- suppl-3251-226/art-33-2-2/par-3: 前二項 → 地方税法 附則第三十三条の二の二第一項 (Supplementary Provisions, Article 33-2-2, paragraph (1)), suppl-3251-226/art-33-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-2/par-1
- suppl-3251-226/art-33-2-2/par-3: 前二項 → 地方税法 附則第三十三条の二の二第二項 (Supplementary Provisions, Article 33-2-2, paragraph (2)), suppl-3251-226/art-33-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-2/par-2
- suppl-3251-226/art-33-2-3/par-1: 租税特別措置法第三十七条の十四の二第五項第一号 → 租税特別措置法 第三十七条の十四の二第五項第一号 (Article 37-14-2, paragraph (5), item (i)), art-37-14-2/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-1
- suppl-3251-226/art-33-2-3/par-1: この項 → 地方税法 附則第三十三条の二の三第一項 (Supplementary Provisions, Article 33-2-3, paragraph (1)), suppl-3251-226/art-33-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-3/par-1
- suppl-3251-226/art-33-2-3/par-1: 附則第三十五条の三の四 → 地方税法 附則第三十五条の三の四 (Supplementary Provisions, Article 35-3-4), suppl-3251-226/art-35-3-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4
- suppl-3251-226/art-33-2-3/par-1: 附則第三十五条の三の五第一項 → 地方税法 附則第三十五条の三の五第一項 (Supplementary Provisions, Article 35-3-5, paragraph (1)), suppl-3251-226/art-35-3-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5/par-1
- suppl-3251-226/art-33-2-3/par-1: 同法第三十七条の十四の二第六項 → 租税特別措置法 第三十七条の十四の二第六項 (Article 37-14-2, paragraph (6)), art-37-14-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-6
- suppl-3251-226/art-33-2-3/par-1: 附則第三十五条の三の四第三項 → 地方税法 附則第三十五条の三の四第三項 (Supplementary Provisions, Article 35-3-4, paragraph (3)), suppl-3251-226/art-35-3-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3
- suppl-3251-226/art-33-2-3/par-1: 第八項 → 地方税法 附則第三十五条の三の四第八項 (Supplementary Provisions, Article 35-3-4, paragraph (8)), suppl-3251-226/art-35-3-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8
- suppl-3251-226/art-33-2-3/par-1: 同法第九条の九第一項 → 租税特別措置法 第九条の九第一項 (Article 9-9, paragraph (1)), art-9-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-1
- suppl-3251-226/art-33-2-3/par-1: 同法第九条の九第二項 → 租税特別措置法 第九条の九第二項 (Article 9-9, paragraph (2)), art-9-9/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-2
- suppl-3251-226/art-33-2-3/par-2: 前項 → 地方税法 附則第三十三条の二の三第一項 (Supplementary Provisions, Article 33-2-3, paragraph (1)), suppl-3251-226/art-33-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-3/par-1
- suppl-3251-226/art-33-2-3/par-2: 第二十四条第一項第六号 → 地方税法 第二十四条第一項第六号 (Article 24, paragraph (1), item (vi)), art-24/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-1/item-6
- suppl-3251-226/art-33-2-3/par-2: 第七十一条の三十一第一項 → 地方税法 第七十一条の三十一第一項 (Article 71-31, paragraph (1)), art-71-31/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-26#art-71-31/par-1
- suppl-3251-226/art-33-2-3/par-2: 第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-26#art-71-31/par-2
- suppl-3251-226/art-33-2-3/par-3: 前二項 → 地方税法 附則第三十三条の二の三第一項 (Supplementary Provisions, Article 33-2-3, paragraph (1)), suppl-3251-226/art-33-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-3/par-1
- suppl-3251-226/art-33-2-3/par-3: 前二項 → 地方税法 附則第三十三条の二の三第二項 (Supplementary Provisions, Article 33-2-3, paragraph (2)), suppl-3251-226/art-33-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2-3/par-2
- suppl-3251-226/art-33-3/par-1: 租税特別措置法第二十八条の四第一項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- suppl-3251-226/art-33-3/par-1: 第三十二条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-1
- suppl-3251-226/art-33-3/par-1: 第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-2
- suppl-3251-226/art-33-3/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-33-3/par-1: この項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-33-3/par-1/item-1: 第三項第三号 → 地方税法 附則第三十三条の三第三項第三号 (Supplementary Provisions, Article 33-3, paragraph (3), item (iii)), suppl-3251-226/art-33-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-3
- suppl-3251-226/art-33-3/par-1/item-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-33-3/par-1/item-1: 次号 → 地方税法 附則第三十三条の三第一項第二号 (Supplementary Provisions, Article 33-3, paragraph (1), item (ii)), suppl-3251-226/art-33-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1/item-2
- suppl-3251-226/art-33-3/par-1/item-2: この項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-33-3/par-2: 前項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-33-3/par-2: 租税特別措置法第二十八条の四第一項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- suppl-3251-226/art-33-3/par-2: この条 → 地方税法 附則第三十三条の三 (Supplementary Provisions, Article 33-3), suppl-3251-226/art-33-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3
- suppl-3251-226/art-33-3/par-2: 同法第二十八条の四第三項 → 租税特別措置法 第二十八条の四第三項 (Article 28-4, paragraph (3)), art-28-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3
- suppl-3251-226/art-33-3/par-3: 第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-33-3/par-3/item-1: 第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1
- suppl-3251-226/art-33-3/par-3/item-1: 第七号から第九号まで → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-7
- suppl-3251-226/art-33-3/par-3/item-1: 第十一号 → 地方税法 第二十三条第一項第十一号 (Article 23, paragraph (1), item (xi)), art-23/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-11
- suppl-3251-226/art-33-3/par-3/item-1: 第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-12
- suppl-3251-226/art-33-3/par-3/item-1: 第十三号 → 地方税法 第二十三条第一項第十三号 (Article 23, paragraph (1), item (xiii)), art-23/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-13
- suppl-3251-226/art-33-3/par-3/item-1: 第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1
- suppl-3251-226/art-33-3/par-3/item-1: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1/item-2
- suppl-3251-226/art-33-3/par-3/item-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-33-3/par-3/item-1: 第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- suppl-3251-226/art-33-3/par-3/item-1: 第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- suppl-3251-226/art-33-3/par-3/item-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-33-3/par-3/item-1: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-33-3/par-3/item-1: 附則第四条の二第四項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-33-3/par-3/item-1: 附則第三十三条の三第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-33-3/par-3/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-33-3/par-3/item-2: 租税特別措置法第二十八条の四第五項第二号 → 租税特別措置法 第二十八条の四第五項第二号 (Article 28-4, paragraph (5), item (ii)), art-28-4/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-2
- suppl-3251-226/art-33-3/par-3/item-3: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-8
- suppl-3251-226/art-33-3/par-3/item-3: 第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-33-3/par-3/item-3: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-33-3/par-3/item-3: 附則第三十三条の三第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-33-3/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-33-3/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-33-3/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-33-3/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-33-3/par-3/item-4: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-33-3/par-3/item-4: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-33-3/par-3/item-4: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-33-3/par-3/item-4: 附則第三十三条の三第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-33-3/par-3/item-4: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-33-3/par-3/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-33-3/par-3/item-5: 同条第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-1
- suppl-3251-226/art-33-3/par-3/item-5: 第二項第一号 → 地方税法 附則第三条の三第二項第一号 (Supplementary Provisions, Article 3-3, paragraph (2), item (i)), suppl-3251-226/art-3-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-1
- suppl-3251-226/art-33-3/par-3/item-5: 附則第三十三条の三第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-33-3/par-3/item-5: 同項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-33-3/par-3/item-5: 同項第二号 → 地方税法 附則第三条の三第二項第二号 (Supplementary Provisions, Article 3-3, paragraph (2), item (ii)), suppl-3251-226/art-3-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-2
- suppl-3251-226/art-33-3/par-3/item-5: 同条第五項第三号 → 地方税法 附則第三条の三第五項第三号 (Supplementary Provisions, Article 3-3, paragraph (5), item (iii)), suppl-3251-226/art-3-3/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-3
- suppl-3251-226/art-33-3/par-3/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-33-3/par-3/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-33-3/par-3/item-6: 附則第五条の八第一項 → 地方税法 附則第五条の八第一項 (Supplementary Provisions, Article 5-8, paragraph (1)), suppl-3251-226/art-5-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-1
- suppl-3251-226/art-33-3/par-3/item-6: 附則第五条の十二第一項 → 地方税法 附則第五条の十二第一項 (Supplementary Provisions, Article 5-12, paragraph (1)), suppl-3251-226/art-5-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-1
- suppl-3251-226/art-33-3/par-3/item-6: 附則第三十三条の三第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-33-3/par-3/item-6: 附則第五条の八第二項第一号 → 地方税法 附則第五条の八第二項第一号 (Supplementary Provisions, Article 5-8, paragraph (2), item (i)), suppl-3251-226/art-5-8/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-1
- suppl-3251-226/art-33-3/par-3/item-6: 附則第五条の十二第二項第一号 → 地方税法 附則第五条の十二第二項第一号 (Supplementary Provisions, Article 5-12, paragraph (2), item (i)), suppl-3251-226/art-5-12/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-1
- suppl-3251-226/art-33-3/par-3/item-7: 前各号 → 地方税法 附則第三十三条の三第三項第一号 (Supplementary Provisions, Article 33-3, paragraph (3), item (i)), suppl-3251-226/art-33-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-1
- suppl-3251-226/art-33-3/par-3/item-7: 前各号 → 地方税法 附則第三十三条の三第三項第二号 (Supplementary Provisions, Article 33-3, paragraph (3), item (ii)), suppl-3251-226/art-33-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-2
- suppl-3251-226/art-33-3/par-3/item-7: 前各号 → 地方税法 附則第三十三条の三第三項第三号 (Supplementary Provisions, Article 33-3, paragraph (3), item (iii)), suppl-3251-226/art-33-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-3
- suppl-3251-226/art-33-3/par-3/item-7: 前各号 → 地方税法 附則第三十三条の三第三項第四号 (Supplementary Provisions, Article 33-3, paragraph (3), item (iv)), suppl-3251-226/art-33-3/par-3/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-4
- suppl-3251-226/art-33-3/par-3/item-7: 前各号 → 地方税法 附則第三十三条の三第三項第五号 (Supplementary Provisions, Article 33-3, paragraph (3), item (v)), suppl-3251-226/art-33-3/par-3/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-5
- suppl-3251-226/art-33-3/par-3/item-7: 前各号 → 地方税法 附則第三十三条の三第三項第六号 (Supplementary Provisions, Article 33-3, paragraph (3), item (vi)), suppl-3251-226/art-33-3/par-3/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-3/item-6
- suppl-3251-226/art-33-3/par-3/item-7: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2
- suppl-3251-226/art-33-3/par-3/item-7: 第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-33-3/par-4: 第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-1
- suppl-3251-226/art-33-3/par-5: 租税特別措置法第二十八条の四第一項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- suppl-3251-226/art-33-3/par-5: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-1
- suppl-3251-226/art-33-3/par-5: 第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-2
- suppl-3251-226/art-33-3/par-5: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-33-3/par-5: この項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-33-3/par-5/item-1: 第七項第三号 → 地方税法 附則第三十三条の三第七項第三号 (Supplementary Provisions, Article 33-3, paragraph (7), item (iii)), suppl-3251-226/art-33-3/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-3
- suppl-3251-226/art-33-3/par-5/item-1: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-33-3/par-5/item-1: 次号 → 地方税法 附則第三十三条の三第五項第二号 (Supplementary Provisions, Article 33-3, paragraph (5), item (ii)), suppl-3251-226/art-33-3/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5/item-2
- suppl-3251-226/art-33-3/par-5/item-2: この項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-33-3/par-6: 前項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-33-3/par-6: 租税特別措置法第二十八条の四第三項 → 租税特別措置法 第二十八条の四第三項 (Article 28-4, paragraph (3)), art-28-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3
- suppl-3251-226/art-33-3/par-7: 第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-33-3/par-7/item-1: 第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1
- suppl-3251-226/art-33-3/par-7/item-1: 第七号から第九号まで → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-7
- suppl-3251-226/art-33-3/par-7/item-1: 第十一号 → 地方税法 第二百九十二条第一項第十一号 (Article 292, paragraph (1), item (xi)), art-292/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11
- suppl-3251-226/art-33-3/par-7/item-1: 第十二号 → 地方税法 第二百九十二条第一項第十二号 (Article 292, paragraph (1), item (xii)), art-292/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12
- suppl-3251-226/art-33-3/par-7/item-1: 第十三号 → 地方税法 第二百九十二条第一項第十三号 (Article 292, paragraph (1), item (xiii)), art-292/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-13
- suppl-3251-226/art-33-3/par-7/item-1: 第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1
- suppl-3251-226/art-33-3/par-7/item-1: 第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1/item-2
- suppl-3251-226/art-33-3/par-7/item-1: 第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-3
- suppl-3251-226/art-33-3/par-7/item-1: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-33-3/par-7/item-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- suppl-3251-226/art-33-3/par-7/item-1: 第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- suppl-3251-226/art-33-3/par-7/item-1: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-33-3/par-7/item-1: 附則第四条第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-33-3/par-7/item-1: 附則第四条の二第十項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-33-3/par-7/item-1: 附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-33-3/par-7/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-33-3/par-7/item-2: 租税特別措置法第二十八条の四第五項第二号 → 租税特別措置法 第二十八条の四第五項第二号 (Article 28-4, paragraph (5), item (ii)), art-28-4/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-2
- suppl-3251-226/art-33-3/par-7/item-3: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-8
- suppl-3251-226/art-33-3/par-7/item-3: 第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-33-3/par-7/item-3: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-33-3/par-7/item-3: 附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-33-3/par-7/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-33-3/par-7/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-33-3/par-7/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-33-3/par-7/item-4: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- suppl-3251-226/art-33-3/par-7/item-4: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-33-3/par-7/item-4: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-33-3/par-7/item-4: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-33-3/par-7/item-4: 附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-33-3/par-7/item-4: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-33-3/par-7/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-33-3/par-7/item-5: 同条第二項第三号 → 地方税法 附則第三条の三第二項第三号 (Supplementary Provisions, Article 3-3, paragraph (2), item (iii)), suppl-3251-226/art-3-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-3
- suppl-3251-226/art-33-3/par-7/item-5: 第五項第二号 → 地方税法 附則第三条の三第五項第二号 (Supplementary Provisions, Article 3-3, paragraph (5), item (ii)), suppl-3251-226/art-3-3/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-2
- suppl-3251-226/art-33-3/par-7/item-5: 附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-33-3/par-7/item-5: 同条第四項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-4
- suppl-3251-226/art-33-3/par-7/item-5: 第五項第一号 → 地方税法 附則第三条の三第五項第一号 (Supplementary Provisions, Article 3-3, paragraph (5), item (i)), suppl-3251-226/art-3-3/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-1
- suppl-3251-226/art-33-3/par-7/item-5: 同項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-33-3/par-7/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-33-3/par-7/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-33-3/par-7/item-6: 附則第五条の八第二項第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-2
- suppl-3251-226/art-33-3/par-7/item-6: 附則第五条の十二第二項第二号 → 地方税法 附則第五条の十二第二項第二号 (Supplementary Provisions, Article 5-12, paragraph (2), item (ii)), suppl-3251-226/art-5-12/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-2
- suppl-3251-226/art-33-3/par-7/item-6: 附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-33-3/par-7/item-6: 附則第五条の八第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-33-3/par-7/item-6: 附則第五条の十二第三項 → 地方税法 附則第五条の十二第三項 (Supplementary Provisions, Article 5-12, paragraph (3)), suppl-3251-226/art-5-12/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-3
- suppl-3251-226/art-33-3/par-7/item-7: 前各号 → 地方税法 附則第三十三条の三第七項第一号 (Supplementary Provisions, Article 33-3, paragraph (7), item (i)), suppl-3251-226/art-33-3/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-1
- suppl-3251-226/art-33-3/par-7/item-7: 前各号 → 地方税法 附則第三十三条の三第七項第二号 (Supplementary Provisions, Article 33-3, paragraph (7), item (ii)), suppl-3251-226/art-33-3/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-2
- suppl-3251-226/art-33-3/par-7/item-7: 前各号 → 地方税法 附則第三十三条の三第七項第三号 (Supplementary Provisions, Article 33-3, paragraph (7), item (iii)), suppl-3251-226/art-33-3/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-3
- suppl-3251-226/art-33-3/par-7/item-7: 前各号 → 地方税法 附則第三十三条の三第七項第四号 (Supplementary Provisions, Article 33-3, paragraph (7), item (iv)), suppl-3251-226/art-33-3/par-7/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-4
- suppl-3251-226/art-33-3/par-7/item-7: 前各号 → 地方税法 附則第三十三条の三第七項第五号 (Supplementary Provisions, Article 33-3, paragraph (7), item (v)), suppl-3251-226/art-33-3/par-7/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-5
- suppl-3251-226/art-33-3/par-7/item-7: 前各号 → 地方税法 附則第三十三条の三第七項第六号 (Supplementary Provisions, Article 33-3, paragraph (7), item (vi)), suppl-3251-226/art-33-3/par-7/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-7/item-6
- suppl-3251-226/art-33-3/par-7/item-7: 第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2
- suppl-3251-226/art-33-3/par-7/item-7: 第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-33-3/par-8: 第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-34/par-1: 租税特別措置法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- suppl-3251-226/art-34/par-1: 第三十二条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-1
- suppl-3251-226/art-34/par-1: 第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-2
- suppl-3251-226/art-34/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-34/par-1: 同法第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- suppl-3251-226/art-34/par-1: 第二項 → 租税特別措置法 第三十三条の四第二項 (Article 33-4, paragraph (2)), art-33-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-2
- suppl-3251-226/art-34/par-1: 第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1
- suppl-3251-226/art-34/par-1: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1
- suppl-3251-226/art-34/par-1: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- suppl-3251-226/art-34/par-1: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- suppl-3251-226/art-34/par-1: 第三十五条の二第一項 → 租税特別措置法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-1
- suppl-3251-226/art-34/par-1: 第三十五条の三第一項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1
- suppl-3251-226/art-34/par-1: 第三十六条 → 租税特別措置法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/special-taxation-measures-act/art-36 · https://japanlaw.org/l/332AC0000000026/art-36
- suppl-3251-226/art-34/par-1: 第三項第三号 → 地方税法 附則第三十四条第三項第三号 (Supplementary Provisions, Article 34, paragraph (3), item (iii)), suppl-3251-226/art-34/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-3
- suppl-3251-226/art-34/par-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-34/par-1: 次条第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-1
- suppl-3251-226/art-34/par-1: 第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2
- suppl-3251-226/art-34/par-1: 附則第三十四条の三第一項 → 地方税法 附則第三十四条の三第一項 (Supplementary Provisions, Article 34-3, paragraph (1)), suppl-3251-226/art-34-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-1
- suppl-3251-226/art-34/par-2: 前項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34/par-2: 同法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- suppl-3251-226/art-34/par-2: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-34/par-3: 第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34/par-3/item-1: 第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1
- suppl-3251-226/art-34/par-3/item-1: 第七号から第九号まで → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-7
- suppl-3251-226/art-34/par-3/item-1: 第十一号 → 地方税法 第二十三条第一項第十一号 (Article 23, paragraph (1), item (xi)), art-23/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-11
- suppl-3251-226/art-34/par-3/item-1: 第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-12
- suppl-3251-226/art-34/par-3/item-1: 第十三号 → 地方税法 第二十三条第一項第十三号 (Article 23, paragraph (1), item (xiii)), art-23/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-13
- suppl-3251-226/art-34/par-3/item-1: 第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1
- suppl-3251-226/art-34/par-3/item-1: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1/item-2
- suppl-3251-226/art-34/par-3/item-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-34/par-3/item-1: 第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- suppl-3251-226/art-34/par-3/item-1: 第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- suppl-3251-226/art-34/par-3/item-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-34/par-3/item-1: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-34/par-3/item-1: 附則第四条の二第四項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-34/par-3/item-1: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34/par-3/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-34/par-3/item-2: 租税特別措置法第三十一条第三項第二号 → 租税特別措置法 第三十一条第三項第二号 (Article 31, paragraph (3), item (ii)), art-31/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-2
- suppl-3251-226/art-34/par-3/item-3: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-34/par-3/item-3: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-34/par-3/item-3: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-34/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-34/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-34/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-34/par-3/item-4: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-34/par-3/item-4: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-34/par-3/item-4: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-34/par-3/item-4: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34/par-3/item-4: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-34/par-3/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-34/par-3/item-5: 同条第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-1
- suppl-3251-226/art-34/par-3/item-5: 第二項第一号 → 地方税法 附則第三条の三第二項第一号 (Supplementary Provisions, Article 3-3, paragraph (2), item (i)), suppl-3251-226/art-3-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-1
- suppl-3251-226/art-34/par-3/item-5: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34/par-3/item-5: 同項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-34/par-3/item-5: 同項第二号 → 地方税法 附則第三条の三第二項第二号 (Supplementary Provisions, Article 3-3, paragraph (2), item (ii)), suppl-3251-226/art-3-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-2
- suppl-3251-226/art-34/par-3/item-5: 同条第五項第三号 → 地方税法 附則第三条の三第五項第三号 (Supplementary Provisions, Article 3-3, paragraph (5), item (iii)), suppl-3251-226/art-3-3/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-3
- suppl-3251-226/art-34/par-3/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-34/par-3/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-34/par-3/item-6: 附則第五条の八第一項 → 地方税法 附則第五条の八第一項 (Supplementary Provisions, Article 5-8, paragraph (1)), suppl-3251-226/art-5-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-1
- suppl-3251-226/art-34/par-3/item-6: 附則第五条の十二第一項 → 地方税法 附則第五条の十二第一項 (Supplementary Provisions, Article 5-12, paragraph (1)), suppl-3251-226/art-5-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-1
- suppl-3251-226/art-34/par-3/item-6: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34/par-3/item-6: 附則第五条の八第二項第一号 → 地方税法 附則第五条の八第二項第一号 (Supplementary Provisions, Article 5-8, paragraph (2), item (i)), suppl-3251-226/art-5-8/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-1
- suppl-3251-226/art-34/par-3/item-6: 附則第五条の十二第二項第一号 → 地方税法 附則第五条の十二第二項第一号 (Supplementary Provisions, Article 5-12, paragraph (2), item (i)), suppl-3251-226/art-5-12/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-1
- suppl-3251-226/art-34/par-3/item-7: 前各号 → 地方税法 附則第三十四条第三項第一号 (Supplementary Provisions, Article 34, paragraph (3), item (i)), suppl-3251-226/art-34/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-1
- suppl-3251-226/art-34/par-3/item-7: 前各号 → 地方税法 附則第三十四条第三項第二号 (Supplementary Provisions, Article 34, paragraph (3), item (ii)), suppl-3251-226/art-34/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-2
- suppl-3251-226/art-34/par-3/item-7: 前各号 → 地方税法 附則第三十四条第三項第三号 (Supplementary Provisions, Article 34, paragraph (3), item (iii)), suppl-3251-226/art-34/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-3
- suppl-3251-226/art-34/par-3/item-7: 前各号 → 地方税法 附則第三十四条第三項第四号 (Supplementary Provisions, Article 34, paragraph (3), item (iv)), suppl-3251-226/art-34/par-3/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-4
- suppl-3251-226/art-34/par-3/item-7: 前各号 → 地方税法 附則第三十四条第三項第五号 (Supplementary Provisions, Article 34, paragraph (3), item (v)), suppl-3251-226/art-34/par-3/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-5
- suppl-3251-226/art-34/par-3/item-7: 前各号 → 地方税法 附則第三十四条第三項第六号 (Supplementary Provisions, Article 34, paragraph (3), item (vi)), suppl-3251-226/art-34/par-3/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-3/item-6
- suppl-3251-226/art-34/par-3/item-7: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2
- suppl-3251-226/art-34/par-3/item-7: 第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34/par-4: 租税特別措置法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- suppl-3251-226/art-34/par-4: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-1
- suppl-3251-226/art-34/par-4: 第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-2
- suppl-3251-226/art-34/par-4: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-34/par-4: 同法第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- suppl-3251-226/art-34/par-4: 第二項 → 租税特別措置法 第三十三条の四第二項 (Article 33-4, paragraph (2)), art-33-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-2
- suppl-3251-226/art-34/par-4: 第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1
- suppl-3251-226/art-34/par-4: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1
- suppl-3251-226/art-34/par-4: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- suppl-3251-226/art-34/par-4: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- suppl-3251-226/art-34/par-4: 第三十五条の二第一項 → 租税特別措置法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-1
- suppl-3251-226/art-34/par-4: 第三十五条の三第一項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1
- suppl-3251-226/art-34/par-4: 第三十六条 → 租税特別措置法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/special-taxation-measures-act/art-36 · https://japanlaw.org/l/332AC0000000026/art-36
- suppl-3251-226/art-34/par-4: 第六項第三号 → 地方税法 附則第三十四条第六項第三号 (Supplementary Provisions, Article 34, paragraph (6), item (iii)), suppl-3251-226/art-34/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-3
- suppl-3251-226/art-34/par-4: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-34/par-4: 次条第五項 → 地方税法 附則第三十四条の二第五項 (Supplementary Provisions, Article 34-2, paragraph (5)), suppl-3251-226/art-34-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-5
- suppl-3251-226/art-34/par-4: 第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-34/par-4: 附則第三十四条の三第三項 → 地方税法 附則第三十四条の三第三項 (Supplementary Provisions, Article 34-3, paragraph (3)), suppl-3251-226/art-34-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-3
- suppl-3251-226/art-34/par-5: 前項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34/par-5: 同法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- suppl-3251-226/art-34/par-5: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-34/par-6: 第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34/par-6/item-1: 第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1
- suppl-3251-226/art-34/par-6/item-1: 第七号から第九号まで → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-7
- suppl-3251-226/art-34/par-6/item-1: 第十一号 → 地方税法 第二百九十二条第一項第十一号 (Article 292, paragraph (1), item (xi)), art-292/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11
- suppl-3251-226/art-34/par-6/item-1: 第十二号 → 地方税法 第二百九十二条第一項第十二号 (Article 292, paragraph (1), item (xii)), art-292/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12
- suppl-3251-226/art-34/par-6/item-1: 第十三号 → 地方税法 第二百九十二条第一項第十三号 (Article 292, paragraph (1), item (xiii)), art-292/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-13
- suppl-3251-226/art-34/par-6/item-1: 第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1
- suppl-3251-226/art-34/par-6/item-1: 第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1/item-2
- suppl-3251-226/art-34/par-6/item-1: 第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-3
- suppl-3251-226/art-34/par-6/item-1: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-34/par-6/item-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- suppl-3251-226/art-34/par-6/item-1: 第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- suppl-3251-226/art-34/par-6/item-1: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-34/par-6/item-1: 附則第四条第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-34/par-6/item-1: 附則第四条の二第十項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-34/par-6/item-1: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34/par-6/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-34/par-6/item-2: 租税特別措置法第三十一条第三項第二号 → 租税特別措置法 第三十一条第三項第二号 (Article 31, paragraph (3), item (ii)), art-31/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-2
- suppl-3251-226/art-34/par-6/item-3: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-34/par-6/item-3: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-34/par-6/item-3: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34/par-6/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-34/par-6/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-34/par-6/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-34/par-6/item-4: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- suppl-3251-226/art-34/par-6/item-4: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-34/par-6/item-4: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-34/par-6/item-4: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-34/par-6/item-4: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34/par-6/item-4: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-34/par-6/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-34/par-6/item-5: 同条第二項第三号 → 地方税法 附則第三条の三第二項第三号 (Supplementary Provisions, Article 3-3, paragraph (2), item (iii)), suppl-3251-226/art-3-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-3
- suppl-3251-226/art-34/par-6/item-5: 第五項第二号 → 地方税法 附則第三条の三第五項第二号 (Supplementary Provisions, Article 3-3, paragraph (5), item (ii)), suppl-3251-226/art-3-3/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-2
- suppl-3251-226/art-34/par-6/item-5: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34/par-6/item-5: 同条第四項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-4
- suppl-3251-226/art-34/par-6/item-5: 第五項第一号 → 地方税法 附則第三条の三第五項第一号 (Supplementary Provisions, Article 3-3, paragraph (5), item (i)), suppl-3251-226/art-3-3/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-1
- suppl-3251-226/art-34/par-6/item-5: 同項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-34/par-6/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-34/par-6/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-34/par-6/item-6: 附則第五条の八第二項第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-2
- suppl-3251-226/art-34/par-6/item-6: 附則第五条の十二第二項第二号 → 地方税法 附則第五条の十二第二項第二号 (Supplementary Provisions, Article 5-12, paragraph (2), item (ii)), suppl-3251-226/art-5-12/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-2
- suppl-3251-226/art-34/par-6/item-6: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34/par-6/item-6: 附則第五条の八第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-34/par-6/item-6: 附則第五条の十二第三項 → 地方税法 附則第五条の十二第三項 (Supplementary Provisions, Article 5-12, paragraph (3)), suppl-3251-226/art-5-12/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-3
- suppl-3251-226/art-34/par-6/item-7: 前各号 → 地方税法 附則第三十四条第六項第一号 (Supplementary Provisions, Article 34, paragraph (6), item (i)), suppl-3251-226/art-34/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-1
- suppl-3251-226/art-34/par-6/item-7: 前各号 → 地方税法 附則第三十四条第六項第二号 (Supplementary Provisions, Article 34, paragraph (6), item (ii)), suppl-3251-226/art-34/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-2
- suppl-3251-226/art-34/par-6/item-7: 前各号 → 地方税法 附則第三十四条第六項第三号 (Supplementary Provisions, Article 34, paragraph (6), item (iii)), suppl-3251-226/art-34/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-3
- suppl-3251-226/art-34/par-6/item-7: 前各号 → 地方税法 附則第三十四条第六項第四号 (Supplementary Provisions, Article 34, paragraph (6), item (iv)), suppl-3251-226/art-34/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-4
- suppl-3251-226/art-34/par-6/item-7: 前各号 → 地方税法 附則第三十四条第六項第五号 (Supplementary Provisions, Article 34, paragraph (6), item (v)), suppl-3251-226/art-34/par-6/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-5
- suppl-3251-226/art-34/par-6/item-7: 前各号 → 地方税法 附則第三十四条第六項第六号 (Supplementary Provisions, Article 34, paragraph (6), item (vi)), suppl-3251-226/art-34/par-6/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-6/item-6
- suppl-3251-226/art-34/par-6/item-7: 第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2
- suppl-3251-226/art-34/par-6/item-7: 第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34-2/par-1: 前条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34-2/par-1: 租税特別措置法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- suppl-3251-226/art-34-2/par-1: この条 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-34-2/par-1: 次条 → 地方税法 附則第三十四条の二の二 (Supplementary Provisions, Article 34-2-2), suppl-3251-226/art-34-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2-2
- suppl-3251-226/art-34-2/par-1: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35
- suppl-3251-226/art-34-2/par-1: 附則第四十四条の三第二項 → 地方税法 附則第四十四条の三第二項 (Supplementary Provisions, Article 44-3, paragraph (2)), suppl-3251-226/art-44-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-3/par-2
- suppl-3251-226/art-34-2/par-1: 第四項 → 地方税法 附則第四十四条の三第四項 (Supplementary Provisions, Article 44-3, paragraph (4)), suppl-3251-226/art-44-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-3/par-4
- suppl-3251-226/art-34-2/par-1: 同法第三十一条の二第二項 → 租税特別措置法 第三十一条の二第二項 (Article 31-2, paragraph (2)), art-31-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2
- suppl-3251-226/art-34-2/par-1: 第五項 → 地方税法 附則第三十四条の二第五項 (Supplementary Provisions, Article 34-2, paragraph (5)), suppl-3251-226/art-34-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-5
- suppl-3251-226/art-34-2/par-1: 附則第三十四条の三第一項 → 地方税法 附則第三十四条の三第一項 (Supplementary Provisions, Article 34-3, paragraph (1)), suppl-3251-226/art-34-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-1
- suppl-3251-226/art-34-2/par-1: 次項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2
- suppl-3251-226/art-34-2/par-2: 前項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-1
- suppl-3251-226/art-34-2/par-2: 前条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34-2/par-2: 第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-34-2/par-2: 第九項 → 地方税法 附則第三十四条の二第九項 (Supplementary Provisions, Article 34-2, paragraph (9)), suppl-3251-226/art-34-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-9
- suppl-3251-226/art-34-2/par-2: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13
- suppl-3251-226/art-34-2/par-2: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
- suppl-3251-226/art-34-2/par-2: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
- suppl-3251-226/art-34-2/par-2: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十六号 (Article 31-2, paragraph (2), item (xvi)), art-31-2/par-2/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16
- suppl-3251-226/art-34-2/par-3: 第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-1
- suppl-3251-226/art-34-2/par-3: 前項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2
- suppl-3251-226/art-34-2/par-3: 租税特別措置法第三十三条から第三十三条の四まで → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33
- suppl-3251-226/art-34-2/par-3: 租税特別措置法第三十三条から第三十三条の四まで → 租税特別措置法 第三十三条の二 (Article 33-2), art-33-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-2 · https://japanlaw.org/l/332AC0000000026/art-33-2
- suppl-3251-226/art-34-2/par-3: 租税特別措置法第三十三条から第三十三条の四まで → 租税特別措置法 第三十三条の三 (Article 33-3), art-33-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3 · https://japanlaw.org/l/332AC0000000026/art-33-3
- suppl-3251-226/art-34-2/par-3: 租税特別措置法第三十三条から第三十三条の四まで → 租税特別措置法 第三十三条の四 (Article 33-4), art-33-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4 · https://japanlaw.org/l/332AC0000000026/art-33-4
- suppl-3251-226/art-34-2/par-3: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-34 · https://japanlaw.org/l/332AC0000000026/art-34
- suppl-3251-226/art-34-2/par-3: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2 · https://japanlaw.org/l/332AC0000000026/art-34-2
- suppl-3251-226/art-34-2/par-3: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十四条の三 (Article 34-3), art-34-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3 · https://japanlaw.org/l/332AC0000000026/art-34-3
- suppl-3251-226/art-34-2/par-3: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-35 · https://japanlaw.org/l/332AC0000000026/art-35
- suppl-3251-226/art-34-2/par-3: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2 · https://japanlaw.org/l/332AC0000000026/art-35-2
- suppl-3251-226/art-34-2/par-3: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十五条の三 (Article 35-3), art-35-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3 · https://japanlaw.org/l/332AC0000000026/art-35-3
- suppl-3251-226/art-34-2/par-3: 第三十六条の二 → 租税特別措置法 第三十六条の二 (Article 36-2), art-36-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2 · https://japanlaw.org/l/332AC0000000026/art-36-2
- suppl-3251-226/art-34-2/par-3: 第三十六条の五 → 租税特別措置法 第三十六条の五 (Article 36-5), art-36-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5
- suppl-3251-226/art-34-2/par-3: 第三十七条 → 租税特別措置法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/special-taxation-measures-act/art-37 · https://japanlaw.org/l/332AC0000000026/art-37
- suppl-3251-226/art-34-2/par-3: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-4 · https://japanlaw.org/l/332AC0000000026/art-37-4
- suppl-3251-226/art-34-2/par-3: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の五 (Article 37-5), art-37-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5 · https://japanlaw.org/l/332AC0000000026/art-37-5
- suppl-3251-226/art-34-2/par-3: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の六 (Article 37-6), art-37-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-6 · https://japanlaw.org/l/332AC0000000026/art-37-6
- suppl-3251-226/art-34-2/par-3: 第三十七条の八 → 租税特別措置法 第三十七条の八 (Article 37-8), art-37-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-8 · https://japanlaw.org/l/332AC0000000026/art-37-8
- suppl-3251-226/art-34-2/par-4: 第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-1
- suppl-3251-226/art-34-2/par-4: 第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2
- suppl-3251-226/art-34-2/par-4: 租税特別措置法第三十一条の二第二項第十三号から第十五号まで → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13
- suppl-3251-226/art-34-2/par-4: 租税特別措置法第三十一条の二第二項第十三号から第十五号まで → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
- suppl-3251-226/art-34-2/par-4: 租税特別措置法第三十一条の二第二項第十三号から第十五号まで → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
- suppl-3251-226/art-34-2/par-4: 急傾斜地の崩壊による災害の防止に関する法律第三条第一項 → e-Gov law 344AC0000000057, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3251-226/art-34-2/par-4: 土砂災害警戒区域等における土砂災害防止対策の推進に関する法律第九条第一項 → e-Gov law 412AC0000000057, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- suppl-3251-226/art-34-2/par-4: 特定都市河川浸水被害対策法第五十六条第一項 → e-Gov law 415AC0000000077, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- suppl-3251-226/art-34-2/par-5: 前条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34-2/par-5: 附則第三十四条の三第三項 → 地方税法 附則第三十四条の三第三項 (Supplementary Provisions, Article 34-3, paragraph (3)), suppl-3251-226/art-34-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-3
- suppl-3251-226/art-34-2/par-5: 次項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-34-2/par-6: 前項 → 地方税法 附則第三十四条の二第五項 (Supplementary Provisions, Article 34-2, paragraph (5)), suppl-3251-226/art-34-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-5
- suppl-3251-226/art-34-2/par-6: 前条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34-2/par-6: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13
- suppl-3251-226/art-34-2/par-6: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
- suppl-3251-226/art-34-2/par-6: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
- suppl-3251-226/art-34-2/par-6: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十六号 (Article 31-2, paragraph (2), item (xvi)), art-31-2/par-2/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16
- suppl-3251-226/art-34-2/par-7: 第五項 → 地方税法 附則第三十四条の二第五項 (Supplementary Provisions, Article 34-2, paragraph (5)), suppl-3251-226/art-34-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-5
- suppl-3251-226/art-34-2/par-7: 前項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-34-2/par-7: 租税特別措置法第三十三条から第三十三条の四まで → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33
- suppl-3251-226/art-34-2/par-7: 租税特別措置法第三十三条から第三十三条の四まで → 租税特別措置法 第三十三条の二 (Article 33-2), art-33-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-2 · https://japanlaw.org/l/332AC0000000026/art-33-2
- suppl-3251-226/art-34-2/par-7: 租税特別措置法第三十三条から第三十三条の四まで → 租税特別措置法 第三十三条の三 (Article 33-3), art-33-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3 · https://japanlaw.org/l/332AC0000000026/art-33-3
- suppl-3251-226/art-34-2/par-7: 租税特別措置法第三十三条から第三十三条の四まで → 租税特別措置法 第三十三条の四 (Article 33-4), art-33-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4 · https://japanlaw.org/l/332AC0000000026/art-33-4
- suppl-3251-226/art-34-2/par-7: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-34 · https://japanlaw.org/l/332AC0000000026/art-34
- suppl-3251-226/art-34-2/par-7: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2 · https://japanlaw.org/l/332AC0000000026/art-34-2
- suppl-3251-226/art-34-2/par-7: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十四条の三 (Article 34-3), art-34-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3 · https://japanlaw.org/l/332AC0000000026/art-34-3
- suppl-3251-226/art-34-2/par-7: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-35 · https://japanlaw.org/l/332AC0000000026/art-35
- suppl-3251-226/art-34-2/par-7: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2 · https://japanlaw.org/l/332AC0000000026/art-35-2
- suppl-3251-226/art-34-2/par-7: 第三十四条から第三十五条の三まで → 租税特別措置法 第三十五条の三 (Article 35-3), art-35-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3 · https://japanlaw.org/l/332AC0000000026/art-35-3
- suppl-3251-226/art-34-2/par-7: 第三十六条の二 → 租税特別措置法 第三十六条の二 (Article 36-2), art-36-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2 · https://japanlaw.org/l/332AC0000000026/art-36-2
- suppl-3251-226/art-34-2/par-7: 第三十六条の五 → 租税特別措置法 第三十六条の五 (Article 36-5), art-36-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5
- suppl-3251-226/art-34-2/par-7: 第三十七条 → 租税特別措置法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/special-taxation-measures-act/art-37 · https://japanlaw.org/l/332AC0000000026/art-37
- suppl-3251-226/art-34-2/par-7: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-4 · https://japanlaw.org/l/332AC0000000026/art-37-4
- suppl-3251-226/art-34-2/par-7: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の五 (Article 37-5), art-37-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5 · https://japanlaw.org/l/332AC0000000026/art-37-5
- suppl-3251-226/art-34-2/par-7: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の六 (Article 37-6), art-37-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-6 · https://japanlaw.org/l/332AC0000000026/art-37-6
- suppl-3251-226/art-34-2/par-7: 第三十七条の八 → 租税特別措置法 第三十七条の八 (Article 37-8), art-37-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-8 · https://japanlaw.org/l/332AC0000000026/art-37-8
- suppl-3251-226/art-34-2/par-8: 第五項 → 地方税法 附則第三十四条の二第五項 (Supplementary Provisions, Article 34-2, paragraph (5)), suppl-3251-226/art-34-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-5
- suppl-3251-226/art-34-2/par-8: 第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-34-2/par-8: 租税特別措置法第三十一条の二第二項第十三号から第十五号まで → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13
- suppl-3251-226/art-34-2/par-8: 租税特別措置法第三十一条の二第二項第十三号から第十五号まで → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
- suppl-3251-226/art-34-2/par-8: 租税特別措置法第三十一条の二第二項第十三号から第十五号まで → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
- suppl-3251-226/art-34-2/par-8: 急傾斜地の崩壊による災害の防止に関する法律第三条第一項 → e-Gov law 344AC0000000057, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3251-226/art-34-2/par-8: 土砂災害警戒区域等における土砂災害防止対策の推進に関する法律第九条第一項 → e-Gov law 412AC0000000057, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- suppl-3251-226/art-34-2/par-8: 特定都市河川浸水被害対策法第五十六条第一項 → e-Gov law 415AC0000000077, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- suppl-3251-226/art-34-2/par-9: 第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2
- suppl-3251-226/art-34-2/par-9: 第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-34-2/par-9: 租税特別措置法第三十一条の二第二項第十三号 → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13
- suppl-3251-226/art-34-2/par-9: 第十四号 → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
- suppl-3251-226/art-34-2/par-9: 同項第十五号 → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
- suppl-3251-226/art-34-2/par-9: 第十六号 → 租税特別措置法 第三十一条の二第二項第十六号 (Article 31-2, paragraph (2), item (xvi)), art-31-2/par-2/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16
- suppl-3251-226/art-34-2/par-10: 第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2
- suppl-3251-226/art-34-2/par-10: 第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-34-2/par-10: 前項 → 地方税法 附則第三十四条の二第九項 (Supplementary Provisions, Article 34-2, paragraph (9)), suppl-3251-226/art-34-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-9
- suppl-3251-226/art-34-2/par-11: 第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2
- suppl-3251-226/art-34-2/par-11: 第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-34-2/par-11: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13
- suppl-3251-226/art-34-2/par-11: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
- suppl-3251-226/art-34-2/par-11: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
- suppl-3251-226/art-34-2/par-11: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十六号 (Article 31-2, paragraph (2), item (xvi)), art-31-2/par-2/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16
- suppl-3251-226/art-34-2/par-11: 第九項 → 地方税法 附則第三十四条の二第九項 (Supplementary Provisions, Article 34-2, paragraph (9)), suppl-3251-226/art-34-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-9
- suppl-3251-226/art-34-2/par-11: 次項から第十四項まで → 地方税法 附則第三十四条の二第十二項 (Supplementary Provisions, Article 34-2, paragraph (12)), suppl-3251-226/art-34-2/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-12
- suppl-3251-226/art-34-2/par-11: 次項から第十四項まで → 地方税法 附則第三十四条の二第十三項 (Supplementary Provisions, Article 34-2, paragraph (13)), suppl-3251-226/art-34-2/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-13
- suppl-3251-226/art-34-2/par-11: 次項から第十四項まで → 地方税法 附則第三十四条の二第十四項 (Supplementary Provisions, Article 34-2, paragraph (14)), suppl-3251-226/art-34-2/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-14
- suppl-3251-226/art-34-2/par-12: 第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2
- suppl-3251-226/art-34-2/par-12: 第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-34-2/par-12: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13
- suppl-3251-226/art-34-2/par-12: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
- suppl-3251-226/art-34-2/par-12: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
- suppl-3251-226/art-34-2/par-12: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十六号 (Article 31-2, paragraph (2), item (xvi)), art-31-2/par-2/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16
- suppl-3251-226/art-34-2/par-13: 前項 → 地方税法 附則第三十四条の二第十二項 (Supplementary Provisions, Article 34-2, paragraph (12)), suppl-3251-226/art-34-2/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-12
- suppl-3251-226/art-34-2/par-13: 第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2
- suppl-3251-226/art-34-2/par-13: 第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-34-2/par-14: 前項 → 地方税法 附則第三十四条の二第十三項 (Supplementary Provisions, Article 34-2, paragraph (13)), suppl-3251-226/art-34-2/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-13
- suppl-3251-226/art-34-2/par-14/item-1: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-3
- suppl-3251-226/art-34-2/par-14/item-1: 第四項 → 地方税法 第十七条の五第四項 (Article 17-5, paragraph (4)), art-17-5/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-4
- suppl-3251-226/art-34-2/par-14/item-1: 第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-1
- suppl-3251-226/art-34-2/par-14/item-1: 附則第三十四条の二第十項 → 地方税法 附則第三十四条の二第十項 (Supplementary Provisions, Article 34-2, paragraph (10)), suppl-3251-226/art-34-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-10
- suppl-3251-226/art-34-2/par-14/item-2: 第三百二十一条の二第二項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-2#art-321-2/par-2
- suppl-3251-226/art-34-2/par-14/item-2: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-6#art-320
- suppl-3251-226/art-34-2/par-14/item-2: 同条第三項 → 地方税法 第三百二十一条の二第三項 (Article 321-2, paragraph (3)), art-321-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-2#art-321-2/par-3
- suppl-3251-226/art-34-2/par-14/item-3: 前二号 → 地方税法 附則第三十四条の二第十四項第一号 (Supplementary Provisions, Article 34-2, paragraph (14), item (i)), suppl-3251-226/art-34-2/par-14/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-14/item-1
- suppl-3251-226/art-34-2/par-14/item-3: 前二号 → 地方税法 附則第三十四条の二第十四項第二号 (Supplementary Provisions, Article 34-2, paragraph (14), item (ii)), suppl-3251-226/art-34-2/par-14/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-14/item-2
- suppl-3251-226/art-34-2/par-14/item-3: 前項 → 地方税法 附則第三十四条の二第十三項 (Supplementary Provisions, Article 34-2, paragraph (13)), suppl-3251-226/art-34-2/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-13
- suppl-3251-226/art-34-2-2/par-1: 前条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2
- suppl-3251-226/art-34-2-2/par-1: 第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-34-2-2/par-1: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13
- suppl-3251-226/art-34-2-2/par-1: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
- suppl-3251-226/art-34-2-2/par-1: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
- suppl-3251-226/art-34-2-2/par-1: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十六号 (Article 31-2, paragraph (2), item (xvi)), art-31-2/par-2/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16
- suppl-3251-226/art-34-2-2/par-1: 同条 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-34-3/par-1: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- suppl-3251-226/art-34-3/par-1: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34-3/par-2: 前項 → 地方税法 附則第三十四条の三第一項 (Supplementary Provisions, Article 34-3, paragraph (1)), suppl-3251-226/art-34-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-1
- suppl-3251-226/art-34-3/par-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-34-3/par-2: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-34-3/par-3: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- suppl-3251-226/art-34-3/par-3: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34-3/par-4: 前項 → 地方税法 附則第三十四条の三第三項 (Supplementary Provisions, Article 34-3, paragraph (3)), suppl-3251-226/art-34-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-3
- suppl-3251-226/art-34-3/par-4: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-34-3/par-4: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-35/par-1: 租税特別措置法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- suppl-3251-226/art-35/par-1: 同条第二項 → 租税特別措置法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/art-32/par-2
- suppl-3251-226/art-35/par-1: 第三十二条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-1
- suppl-3251-226/art-35/par-1: 第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-2
- suppl-3251-226/art-35/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-35/par-1: 同法第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- suppl-3251-226/art-35/par-1: 第二項 → 租税特別措置法 第三十三条の四第二項 (Article 33-4, paragraph (2)), art-33-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-2
- suppl-3251-226/art-35/par-1: 第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1
- suppl-3251-226/art-35/par-1: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1
- suppl-3251-226/art-35/par-1: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- suppl-3251-226/art-35/par-1: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- suppl-3251-226/art-35/par-1: 第三十六条 → 租税特別措置法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/special-taxation-measures-act/art-36 · https://japanlaw.org/l/332AC0000000026/art-36
- suppl-3251-226/art-35/par-1: 第四項第三号 → 地方税法 附則第三十五条第四項第三号 (Supplementary Provisions, Article 35, paragraph (4), item (iii)), suppl-3251-226/art-35/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-3
- suppl-3251-226/art-35/par-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-35/par-2: 前項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-35/par-2: 同法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- suppl-3251-226/art-35/par-2: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-35/par-3: 第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-35/par-3: 租税特別措置法第二十八条の四第三項第一号から第三号まで → 租税特別措置法 第二十八条の四第三項第一号 (Article 28-4, paragraph (3), item (i)), art-28-4/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-1
- suppl-3251-226/art-35/par-3: 租税特別措置法第二十八条の四第三項第一号から第三号まで → 租税特別措置法 第二十八条の四第三項第二号 (Article 28-4, paragraph (3), item (ii)), art-28-4/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-2
- suppl-3251-226/art-35/par-3: 租税特別措置法第二十八条の四第三項第一号から第三号まで → 租税特別措置法 第二十八条の四第三項第三号 (Article 28-4, paragraph (3), item (iii)), art-28-4/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-3
- suppl-3251-226/art-35/par-4: 第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-35/par-4/item-1: 第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1
- suppl-3251-226/art-35/par-4/item-1: 第七号から第九号まで → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-7
- suppl-3251-226/art-35/par-4/item-1: 第十一号 → 地方税法 第二十三条第一項第十一号 (Article 23, paragraph (1), item (xi)), art-23/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-11
- suppl-3251-226/art-35/par-4/item-1: 第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-12
- suppl-3251-226/art-35/par-4/item-1: 第十三号 → 地方税法 第二十三条第一項第十三号 (Article 23, paragraph (1), item (xiii)), art-23/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-13
- suppl-3251-226/art-35/par-4/item-1: 第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1
- suppl-3251-226/art-35/par-4/item-1: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1/item-2
- suppl-3251-226/art-35/par-4/item-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-35/par-4/item-1: 第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- suppl-3251-226/art-35/par-4/item-1: 第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- suppl-3251-226/art-35/par-4/item-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-35/par-4/item-1: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-35/par-4/item-1: 附則第四条の二第四項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-35/par-4/item-1: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-35/par-4/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-35/par-4/item-2: 租税特別措置法第三十二条第四項 → 租税特別措置法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/art-32/par-4
- suppl-3251-226/art-35/par-4/item-2: 同法第三十一条第三項第二号 → 租税特別措置法 第三十一条第三項第二号 (Article 31, paragraph (3), item (ii)), art-31/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-2
- suppl-3251-226/art-35/par-4/item-3: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-35/par-4/item-3: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-35/par-4/item-3: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-35/par-4/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-35/par-4/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-35/par-4/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-35/par-4/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-35/par-4/item-4: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-35/par-4/item-4: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-35/par-4/item-4: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-35/par-4/item-4: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-35/par-4/item-4: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-35/par-4/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-35/par-4/item-5: 同条第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-1
- suppl-3251-226/art-35/par-4/item-5: 第二項第一号 → 地方税法 附則第三条の三第二項第一号 (Supplementary Provisions, Article 3-3, paragraph (2), item (i)), suppl-3251-226/art-3-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-1
- suppl-3251-226/art-35/par-4/item-5: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-35/par-4/item-5: 同項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-35/par-4/item-5: 同項第二号 → 地方税法 附則第三条の三第二項第二号 (Supplementary Provisions, Article 3-3, paragraph (2), item (ii)), suppl-3251-226/art-3-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-2
- suppl-3251-226/art-35/par-4/item-5: 同条第五項第三号 → 地方税法 附則第三条の三第五項第三号 (Supplementary Provisions, Article 3-3, paragraph (5), item (iii)), suppl-3251-226/art-3-3/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-3
- suppl-3251-226/art-35/par-4/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-35/par-4/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-35/par-4/item-6: 附則第五条の八第一項 → 地方税法 附則第五条の八第一項 (Supplementary Provisions, Article 5-8, paragraph (1)), suppl-3251-226/art-5-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-1
- suppl-3251-226/art-35/par-4/item-6: 附則第五条の十二第一項 → 地方税法 附則第五条の十二第一項 (Supplementary Provisions, Article 5-12, paragraph (1)), suppl-3251-226/art-5-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-1
- suppl-3251-226/art-35/par-4/item-6: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-35/par-4/item-6: 附則第五条の八第二項第一号 → 地方税法 附則第五条の八第二項第一号 (Supplementary Provisions, Article 5-8, paragraph (2), item (i)), suppl-3251-226/art-5-8/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-1
- suppl-3251-226/art-35/par-4/item-6: 附則第五条の十二第二項第一号 → 地方税法 附則第五条の十二第二項第一号 (Supplementary Provisions, Article 5-12, paragraph (2), item (i)), suppl-3251-226/art-5-12/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-1
- suppl-3251-226/art-35/par-4/item-7: 前各号 → 地方税法 附則第三十五条第四項第一号 (Supplementary Provisions, Article 35, paragraph (4), item (i)), suppl-3251-226/art-35/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-1
- suppl-3251-226/art-35/par-4/item-7: 前各号 → 地方税法 附則第三十五条第四項第二号 (Supplementary Provisions, Article 35, paragraph (4), item (ii)), suppl-3251-226/art-35/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-2
- suppl-3251-226/art-35/par-4/item-7: 前各号 → 地方税法 附則第三十五条第四項第三号 (Supplementary Provisions, Article 35, paragraph (4), item (iii)), suppl-3251-226/art-35/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-3
- suppl-3251-226/art-35/par-4/item-7: 前各号 → 地方税法 附則第三十五条第四項第四号 (Supplementary Provisions, Article 35, paragraph (4), item (iv)), suppl-3251-226/art-35/par-4/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-4
- suppl-3251-226/art-35/par-4/item-7: 前各号 → 地方税法 附則第三十五条第四項第五号 (Supplementary Provisions, Article 35, paragraph (4), item (v)), suppl-3251-226/art-35/par-4/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-5
- suppl-3251-226/art-35/par-4/item-7: 前各号 → 地方税法 附則第三十五条第四項第六号 (Supplementary Provisions, Article 35, paragraph (4), item (vi)), suppl-3251-226/art-35/par-4/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-4/item-6
- suppl-3251-226/art-35/par-4/item-7: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2
- suppl-3251-226/art-35/par-4/item-7: 第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-35/par-5: 租税特別措置法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- suppl-3251-226/art-35/par-5: 同条第二項 → 租税特別措置法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/art-32/par-2
- suppl-3251-226/art-35/par-5: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-1
- suppl-3251-226/art-35/par-5: 第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-2
- suppl-3251-226/art-35/par-5: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-35/par-5: 同法第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- suppl-3251-226/art-35/par-5: 第二項 → 租税特別措置法 第三十三条の四第二項 (Article 33-4, paragraph (2)), art-33-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-2
- suppl-3251-226/art-35/par-5: 第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1
- suppl-3251-226/art-35/par-5: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1
- suppl-3251-226/art-35/par-5: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- suppl-3251-226/art-35/par-5: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- suppl-3251-226/art-35/par-5: 第三十六条 → 租税特別措置法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/special-taxation-measures-act/art-36 · https://japanlaw.org/l/332AC0000000026/art-36
- suppl-3251-226/art-35/par-5: 第八項第三号 → 地方税法 附則第三十五条第八項第三号 (Supplementary Provisions, Article 35, paragraph (8), item (iii)), suppl-3251-226/art-35/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-3
- suppl-3251-226/art-35/par-5: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-35/par-6: 前項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-35/par-6: 同法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- suppl-3251-226/art-35/par-6: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-35/par-7: 第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-35/par-7: 租税特別措置法第二十八条の四第三項第一号から第三号まで → 租税特別措置法 第二十八条の四第三項第一号 (Article 28-4, paragraph (3), item (i)), art-28-4/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-1
- suppl-3251-226/art-35/par-7: 租税特別措置法第二十八条の四第三項第一号から第三号まで → 租税特別措置法 第二十八条の四第三項第二号 (Article 28-4, paragraph (3), item (ii)), art-28-4/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-2
- suppl-3251-226/art-35/par-7: 租税特別措置法第二十八条の四第三項第一号から第三号まで → 租税特別措置法 第二十八条の四第三項第三号 (Article 28-4, paragraph (3), item (iii)), art-28-4/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-3
- suppl-3251-226/art-35/par-8: 第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-35/par-8/item-1: 第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1
- suppl-3251-226/art-35/par-8/item-1: 第七号から第九号まで → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-7
- suppl-3251-226/art-35/par-8/item-1: 第十一号 → 地方税法 第二百九十二条第一項第十一号 (Article 292, paragraph (1), item (xi)), art-292/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11
- suppl-3251-226/art-35/par-8/item-1: 第十二号 → 地方税法 第二百九十二条第一項第十二号 (Article 292, paragraph (1), item (xii)), art-292/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12
- suppl-3251-226/art-35/par-8/item-1: 第十三号 → 地方税法 第二百九十二条第一項第十三号 (Article 292, paragraph (1), item (xiii)), art-292/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-13
- suppl-3251-226/art-35/par-8/item-1: 第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1
- suppl-3251-226/art-35/par-8/item-1: 第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1/item-2
- suppl-3251-226/art-35/par-8/item-1: 第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-3
- suppl-3251-226/art-35/par-8/item-1: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-35/par-8/item-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- suppl-3251-226/art-35/par-8/item-1: 第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- suppl-3251-226/art-35/par-8/item-1: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-35/par-8/item-1: 附則第四条第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-35/par-8/item-1: 附則第四条の二第十項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-35/par-8/item-1: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-35/par-8/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-35/par-8/item-2: 租税特別措置法第三十二条第四項 → 租税特別措置法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/art-32/par-4
- suppl-3251-226/art-35/par-8/item-2: 同法第三十一条第三項第二号 → 租税特別措置法 第三十一条第三項第二号 (Article 31, paragraph (3), item (ii)), art-31/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-2
- suppl-3251-226/art-35/par-8/item-3: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-35/par-8/item-3: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-35/par-8/item-3: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-35/par-8/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-35/par-8/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-35/par-8/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-35/par-8/item-4: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- suppl-3251-226/art-35/par-8/item-4: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-35/par-8/item-4: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-35/par-8/item-4: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-35/par-8/item-4: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-35/par-8/item-4: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-35/par-8/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-35/par-8/item-5: 同条第二項第三号 → 地方税法 附則第三条の三第二項第三号 (Supplementary Provisions, Article 3-3, paragraph (2), item (iii)), suppl-3251-226/art-3-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-3
- suppl-3251-226/art-35/par-8/item-5: 第五項第二号 → 地方税法 附則第三条の三第五項第二号 (Supplementary Provisions, Article 3-3, paragraph (5), item (ii)), suppl-3251-226/art-3-3/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-2
- suppl-3251-226/art-35/par-8/item-5: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-35/par-8/item-5: 同条第四項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-4
- suppl-3251-226/art-35/par-8/item-5: 第五項第一号 → 地方税法 附則第三条の三第五項第一号 (Supplementary Provisions, Article 3-3, paragraph (5), item (i)), suppl-3251-226/art-3-3/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-1
- suppl-3251-226/art-35/par-8/item-5: 同項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-35/par-8/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-35/par-8/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-35/par-8/item-6: 附則第五条の八第二項第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-2
- suppl-3251-226/art-35/par-8/item-6: 附則第五条の十二第二項第二号 → 地方税法 附則第五条の十二第二項第二号 (Supplementary Provisions, Article 5-12, paragraph (2), item (ii)), suppl-3251-226/art-5-12/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-2
- suppl-3251-226/art-35/par-8/item-6: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-35/par-8/item-6: 附則第五条の八第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-35/par-8/item-6: 附則第五条の十二第三項 → 地方税法 附則第五条の十二第三項 (Supplementary Provisions, Article 5-12, paragraph (3)), suppl-3251-226/art-5-12/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-3
- suppl-3251-226/art-35/par-8/item-7: 前各号 → 地方税法 附則第三十五条第八項第一号 (Supplementary Provisions, Article 35, paragraph (8), item (i)), suppl-3251-226/art-35/par-8/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-1
- suppl-3251-226/art-35/par-8/item-7: 前各号 → 地方税法 附則第三十五条第八項第二号 (Supplementary Provisions, Article 35, paragraph (8), item (ii)), suppl-3251-226/art-35/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-2
- suppl-3251-226/art-35/par-8/item-7: 前各号 → 地方税法 附則第三十五条第八項第三号 (Supplementary Provisions, Article 35, paragraph (8), item (iii)), suppl-3251-226/art-35/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-3
- suppl-3251-226/art-35/par-8/item-7: 前各号 → 地方税法 附則第三十五条第八項第四号 (Supplementary Provisions, Article 35, paragraph (8), item (iv)), suppl-3251-226/art-35/par-8/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-4
- suppl-3251-226/art-35/par-8/item-7: 前各号 → 地方税法 附則第三十五条第八項第五号 (Supplementary Provisions, Article 35, paragraph (8), item (v)), suppl-3251-226/art-35/par-8/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-5
- suppl-3251-226/art-35/par-8/item-7: 前各号 → 地方税法 附則第三十五条第八項第六号 (Supplementary Provisions, Article 35, paragraph (8), item (vi)), suppl-3251-226/art-35/par-8/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-8/item-6
- suppl-3251-226/art-35/par-8/item-7: 第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2
- suppl-3251-226/art-35/par-8/item-7: 第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-35-2/par-1: 租税特別措置法第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1
- suppl-3251-226/art-35-2/par-1: 第三十二条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-1
- suppl-3251-226/art-35-2/par-1: 第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-2
- suppl-3251-226/art-35-2/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-35-2/par-1: この項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-2/par-1: 第四項第三号 → 地方税法 附則第三十五条の二第四項第三号 (Supplementary Provisions, Article 35-2, paragraph (4), item (iii)), suppl-3251-226/art-35-2/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-3
- suppl-3251-226/art-35-2/par-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-35-2/par-2: 租税特別措置法第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1
- suppl-3251-226/art-35-2/par-2: 第六項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-6
- suppl-3251-226/art-35-2/par-2: 同条第三項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3
- suppl-3251-226/art-35-2/par-2: 第四項 → 租税特別措置法 第三十七条の十第四項 (Article 37-10, paragraph (4)), art-37-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-4
- suppl-3251-226/art-35-2/par-2: 同法第三十七条の十四の四第一項 → 租税特別措置法 第三十七条の十四の四第一項 (Article 37-14-4, paragraph (1)), art-37-14-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-1
- suppl-3251-226/art-35-2/par-2: 第二項 → 租税特別措置法 第三十七条の十四の四第二項 (Article 37-14-4, paragraph (2)), art-37-14-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-2
- suppl-3251-226/art-35-2/par-2: 前項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-2/par-3: 前項 → 地方税法 附則第三十五条の二第二項 (Supplementary Provisions, Article 35-2, paragraph (2)), suppl-3251-226/art-35-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-2
- suppl-3251-226/art-35-2/par-3: 第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-2/par-4: 第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-2/par-4/item-1: 第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1
- suppl-3251-226/art-35-2/par-4/item-1: 第七号から第九号まで → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-7
- suppl-3251-226/art-35-2/par-4/item-1: 第十一号 → 地方税法 第二十三条第一項第十一号 (Article 23, paragraph (1), item (xi)), art-23/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-11
- suppl-3251-226/art-35-2/par-4/item-1: 第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-12
- suppl-3251-226/art-35-2/par-4/item-1: 第十三号 → 地方税法 第二十三条第一項第十三号 (Article 23, paragraph (1), item (xiii)), art-23/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-13
- suppl-3251-226/art-35-2/par-4/item-1: 第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1
- suppl-3251-226/art-35-2/par-4/item-1: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1/item-2
- suppl-3251-226/art-35-2/par-4/item-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-35-2/par-4/item-1: 第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- suppl-3251-226/art-35-2/par-4/item-1: 第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- suppl-3251-226/art-35-2/par-4/item-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-35-2/par-4/item-1: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-35-2/par-4/item-1: 附則第四条の二第四項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-35-2/par-4/item-1: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-2/par-4/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-35-2/par-4/item-2: 租税特別措置法第三十七条の十第六項第四号 → 租税特別措置法 第三十七条の十第六項第四号 (Article 37-10, paragraph (6), item (iv)), art-37-10/par-6/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-4
- suppl-3251-226/art-35-2/par-4/item-3: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-35-2/par-4/item-3: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-35-2/par-4/item-3: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-2/par-4/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-35-2/par-4/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-35-2/par-4/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-35-2/par-4/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-35-2/par-4/item-4: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-35-2/par-4/item-4: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-35-2/par-4/item-4: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-35-2/par-4/item-4: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-2/par-4/item-4: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-35-2/par-4/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-35-2/par-4/item-5: 同条第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-1
- suppl-3251-226/art-35-2/par-4/item-5: 第二項第一号 → 地方税法 附則第三条の三第二項第一号 (Supplementary Provisions, Article 3-3, paragraph (2), item (i)), suppl-3251-226/art-3-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-1
- suppl-3251-226/art-35-2/par-4/item-5: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-2/par-4/item-5: 同項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-35-2/par-4/item-5: 同項第二号 → 地方税法 附則第三条の三第二項第二号 (Supplementary Provisions, Article 3-3, paragraph (2), item (ii)), suppl-3251-226/art-3-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-2
- suppl-3251-226/art-35-2/par-4/item-5: 同条第五項第三号 → 地方税法 附則第三条の三第五項第三号 (Supplementary Provisions, Article 3-3, paragraph (5), item (iii)), suppl-3251-226/art-3-3/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-3
- suppl-3251-226/art-35-2/par-4/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-35-2/par-4/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-35-2/par-4/item-6: 附則第五条の八第一項 → 地方税法 附則第五条の八第一項 (Supplementary Provisions, Article 5-8, paragraph (1)), suppl-3251-226/art-5-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-1
- suppl-3251-226/art-35-2/par-4/item-6: 附則第五条の十二第一項 → 地方税法 附則第五条の十二第一項 (Supplementary Provisions, Article 5-12, paragraph (1)), suppl-3251-226/art-5-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-1
- suppl-3251-226/art-35-2/par-4/item-6: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-2/par-4/item-6: 附則第五条の八第二項第一号 → 地方税法 附則第五条の八第二項第一号 (Supplementary Provisions, Article 5-8, paragraph (2), item (i)), suppl-3251-226/art-5-8/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-1
- suppl-3251-226/art-35-2/par-4/item-6: 附則第五条の十二第二項第一号 → 地方税法 附則第五条の十二第二項第一号 (Supplementary Provisions, Article 5-12, paragraph (2), item (i)), suppl-3251-226/art-5-12/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-1
- suppl-3251-226/art-35-2/par-4/item-7: 前各号 → 地方税法 附則第三十五条の二第四項第一号 (Supplementary Provisions, Article 35-2, paragraph (4), item (i)), suppl-3251-226/art-35-2/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-1
- suppl-3251-226/art-35-2/par-4/item-7: 前各号 → 地方税法 附則第三十五条の二第四項第二号 (Supplementary Provisions, Article 35-2, paragraph (4), item (ii)), suppl-3251-226/art-35-2/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-2
- suppl-3251-226/art-35-2/par-4/item-7: 前各号 → 地方税法 附則第三十五条の二第四項第三号 (Supplementary Provisions, Article 35-2, paragraph (4), item (iii)), suppl-3251-226/art-35-2/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-3
- suppl-3251-226/art-35-2/par-4/item-7: 前各号 → 地方税法 附則第三十五条の二第四項第四号 (Supplementary Provisions, Article 35-2, paragraph (4), item (iv)), suppl-3251-226/art-35-2/par-4/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-4
- suppl-3251-226/art-35-2/par-4/item-7: 前各号 → 地方税法 附則第三十五条の二第四項第五号 (Supplementary Provisions, Article 35-2, paragraph (4), item (v)), suppl-3251-226/art-35-2/par-4/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-5
- suppl-3251-226/art-35-2/par-4/item-7: 前各号 → 地方税法 附則第三十五条の二第四項第六号 (Supplementary Provisions, Article 35-2, paragraph (4), item (vi)), suppl-3251-226/art-35-2/par-4/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-6
- suppl-3251-226/art-35-2/par-4/item-7: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2
- suppl-3251-226/art-35-2/par-4/item-7: 第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-2/par-5: 租税特別措置法第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1
- suppl-3251-226/art-35-2/par-5: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-1
- suppl-3251-226/art-35-2/par-5: 第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-2
- suppl-3251-226/art-35-2/par-5: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-35-2/par-5: この項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-2/par-5: 第八項第三号 → 地方税法 附則第三十五条の二第八項第三号 (Supplementary Provisions, Article 35-2, paragraph (8), item (iii)), suppl-3251-226/art-35-2/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-3
- suppl-3251-226/art-35-2/par-5: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-35-2/par-6: 租税特別措置法第三十七条の十第三項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3
- suppl-3251-226/art-35-2/par-6: 第四項 → 租税特別措置法 第三十七条の十第四項 (Article 37-10, paragraph (4)), art-37-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-4
- suppl-3251-226/art-35-2/par-6: 第三十七条の十四の四第一項 → 租税特別措置法 第三十七条の十四の四第一項 (Article 37-14-4, paragraph (1)), art-37-14-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-1
- suppl-3251-226/art-35-2/par-6: 第二項 → 租税特別措置法 第三十七条の十四の四第二項 (Article 37-14-4, paragraph (2)), art-37-14-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-2
- suppl-3251-226/art-35-2/par-6: 前項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-2/par-7: 前項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-6
- suppl-3251-226/art-35-2/par-7: 第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-2/par-8: 第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-2/par-8/item-1: 第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1
- suppl-3251-226/art-35-2/par-8/item-1: 第七号から第九号まで → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-7
- suppl-3251-226/art-35-2/par-8/item-1: 第十一号 → 地方税法 第二百九十二条第一項第十一号 (Article 292, paragraph (1), item (xi)), art-292/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11
- suppl-3251-226/art-35-2/par-8/item-1: 第十二号 → 地方税法 第二百九十二条第一項第十二号 (Article 292, paragraph (1), item (xii)), art-292/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12
- suppl-3251-226/art-35-2/par-8/item-1: 第十三号 → 地方税法 第二百九十二条第一項第十三号 (Article 292, paragraph (1), item (xiii)), art-292/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-13
- suppl-3251-226/art-35-2/par-8/item-1: 第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1
- suppl-3251-226/art-35-2/par-8/item-1: 第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1/item-2
- suppl-3251-226/art-35-2/par-8/item-1: 第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-3
- suppl-3251-226/art-35-2/par-8/item-1: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-35-2/par-8/item-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- suppl-3251-226/art-35-2/par-8/item-1: 第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- suppl-3251-226/art-35-2/par-8/item-1: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-35-2/par-8/item-1: 附則第四条第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-35-2/par-8/item-1: 附則第四条の二第十項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-35-2/par-8/item-1: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-2/par-8/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-35-2/par-8/item-2: 租税特別措置法第三十七条の十第六項第四号 → 租税特別措置法 第三十七条の十第六項第四号 (Article 37-10, paragraph (6), item (iv)), art-37-10/par-6/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-4
- suppl-3251-226/art-35-2/par-8/item-3: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-35-2/par-8/item-3: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-35-2/par-8/item-3: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-2/par-8/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-35-2/par-8/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-35-2/par-8/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-35-2/par-8/item-4: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- suppl-3251-226/art-35-2/par-8/item-4: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-35-2/par-8/item-4: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-35-2/par-8/item-4: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-35-2/par-8/item-4: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-2/par-8/item-4: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-35-2/par-8/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-35-2/par-8/item-5: 同条第二項第三号 → 地方税法 附則第三条の三第二項第三号 (Supplementary Provisions, Article 3-3, paragraph (2), item (iii)), suppl-3251-226/art-3-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-3
- suppl-3251-226/art-35-2/par-8/item-5: 第五項第二号 → 地方税法 附則第三条の三第五項第二号 (Supplementary Provisions, Article 3-3, paragraph (5), item (ii)), suppl-3251-226/art-3-3/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-2
- suppl-3251-226/art-35-2/par-8/item-5: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-2/par-8/item-5: 同条第四項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-4
- suppl-3251-226/art-35-2/par-8/item-5: 第五項第一号 → 地方税法 附則第三条の三第五項第一号 (Supplementary Provisions, Article 3-3, paragraph (5), item (i)), suppl-3251-226/art-3-3/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-1
- suppl-3251-226/art-35-2/par-8/item-5: 同項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-35-2/par-8/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-35-2/par-8/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-35-2/par-8/item-6: 附則第五条の八第二項第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-2
- suppl-3251-226/art-35-2/par-8/item-6: 附則第五条の十二第二項第二号 → 地方税法 附則第五条の十二第二項第二号 (Supplementary Provisions, Article 5-12, paragraph (2), item (ii)), suppl-3251-226/art-5-12/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-2
- suppl-3251-226/art-35-2/par-8/item-6: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-2/par-8/item-6: 附則第五条の八第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-35-2/par-8/item-6: 附則第五条の十二第三項 → 地方税法 附則第五条の十二第三項 (Supplementary Provisions, Article 5-12, paragraph (3)), suppl-3251-226/art-5-12/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-3
- suppl-3251-226/art-35-2/par-8/item-7: 前各号 → 地方税法 附則第三十五条の二第八項第一号 (Supplementary Provisions, Article 35-2, paragraph (8), item (i)), suppl-3251-226/art-35-2/par-8/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-1
- suppl-3251-226/art-35-2/par-8/item-7: 前各号 → 地方税法 附則第三十五条の二第八項第二号 (Supplementary Provisions, Article 35-2, paragraph (8), item (ii)), suppl-3251-226/art-35-2/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-2
- suppl-3251-226/art-35-2/par-8/item-7: 前各号 → 地方税法 附則第三十五条の二第八項第三号 (Supplementary Provisions, Article 35-2, paragraph (8), item (iii)), suppl-3251-226/art-35-2/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-3
- suppl-3251-226/art-35-2/par-8/item-7: 前各号 → 地方税法 附則第三十五条の二第八項第四号 (Supplementary Provisions, Article 35-2, paragraph (8), item (iv)), suppl-3251-226/art-35-2/par-8/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-4
- suppl-3251-226/art-35-2/par-8/item-7: 前各号 → 地方税法 附則第三十五条の二第八項第五号 (Supplementary Provisions, Article 35-2, paragraph (8), item (v)), suppl-3251-226/art-35-2/par-8/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-5
- suppl-3251-226/art-35-2/par-8/item-7: 前各号 → 地方税法 附則第三十五条の二第八項第六号 (Supplementary Provisions, Article 35-2, paragraph (8), item (vi)), suppl-3251-226/art-35-2/par-8/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-6
- suppl-3251-226/art-35-2/par-8/item-7: 第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2
- suppl-3251-226/art-35-2/par-8/item-7: 第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-2-2/par-1: 租税特別措置法第三十七条の十一第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1
- suppl-3251-226/art-35-2-2/par-1: 第三十二条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-1
- suppl-3251-226/art-35-2-2/par-1: 第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-2
- suppl-3251-226/art-35-2-2/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-35-2-2/par-1: 第三十二条第十五項 → 地方税法 第三十二条第十五項 (Article 32, paragraph (15)), art-32/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-15
- suppl-3251-226/art-35-2-2/par-1: 同条第十四項 → 地方税法 第三十二条第十四項 (Article 32, paragraph (14)), art-32/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-14
- suppl-3251-226/art-35-2-2/par-1: この項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-2-2/par-1: 第四項 → 地方税法 附則第三十五条の二の二第四項 (Supplementary Provisions, Article 35-2-2, paragraph (4)), suppl-3251-226/art-35-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-4
- suppl-3251-226/art-35-2-2/par-1: 前条第四項第三号 → 地方税法 附則第三十五条の二第四項第三号 (Supplementary Provisions, Article 35-2, paragraph (4), item (iii)), suppl-3251-226/art-35-2/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4/item-3
- suppl-3251-226/art-35-2-2/par-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-35-2-2/par-2: 租税特別措置法第三十七条の十一第二項 → 租税特別措置法 第三十七条の十一第二項 (Article 37-11, paragraph (2)), art-37-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2
- suppl-3251-226/art-35-2-2/par-2: 第六項 → 地方税法 附則第三十五条の二の二第六項 (Supplementary Provisions, Article 35-2-2, paragraph (6)), suppl-3251-226/art-35-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-6
- suppl-3251-226/art-35-2-2/par-2: 次条 → 地方税法 附則第三十五条の二の三 (Supplementary Provisions, Article 35-2-3), suppl-3251-226/art-35-2-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3
- suppl-3251-226/art-35-2-2/par-2: 附則第三十五条の三の二 → 地方税法 附則第三十五条の三の二 (Supplementary Provisions, Article 35-3-2), suppl-3251-226/art-35-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2
- suppl-3251-226/art-35-2-2/par-2: 附則第三十五条の三の四 → 地方税法 附則第三十五条の三の四 (Supplementary Provisions, Article 35-3-4), suppl-3251-226/art-35-3-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4
- suppl-3251-226/art-35-2-2/par-2: 同法第四条の四第三項 → 租税特別措置法 第四条の四第三項 (Article 4-4, paragraph (3)), art-4-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-3
- suppl-3251-226/art-35-2-2/par-2: 第三十七条の十一第三項 → 租税特別措置法 第三十七条の十一第三項 (Article 37-11, paragraph (3)), art-37-11/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-3
- suppl-3251-226/art-35-2-2/par-2: 第四項 → 租税特別措置法 第三十七条の十一第四項 (Article 37-11, paragraph (4)), art-37-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4
- suppl-3251-226/art-35-2-2/par-2: 第三十七条の十四の四第一項 → 租税特別措置法 第三十七条の十四の四第一項 (Article 37-14-4, paragraph (1)), art-37-14-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-1
- suppl-3251-226/art-35-2-2/par-2: 第二項 → 租税特別措置法 第三十七条の十四の四第二項 (Article 37-14-4, paragraph (2)), art-37-14-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-2
- suppl-3251-226/art-35-2-2/par-2: 前項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-2-2/par-3: 前項 → 地方税法 附則第三十五条の二の二第二項 (Supplementary Provisions, Article 35-2-2, paragraph (2)), suppl-3251-226/art-35-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-2
- suppl-3251-226/art-35-2-2/par-3: 第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-2-2/par-4: 前条第四項 → 地方税法 附則第三十五条の二第四項 (Supplementary Provisions, Article 35-2, paragraph (4)), suppl-3251-226/art-35-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4
- suppl-3251-226/art-35-2-2/par-4: 第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-2-2/par-4: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-2-2/par-4: 租税特別措置法第三十七条の十一第六項 → 租税特別措置法 第三十七条の十一第六項 (Article 37-11, paragraph (6)), art-37-11/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-6
- suppl-3251-226/art-35-2-2/par-5: 租税特別措置法第三十七条の十一第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1
- suppl-3251-226/art-35-2-2/par-5: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-1
- suppl-3251-226/art-35-2-2/par-5: 第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-2
- suppl-3251-226/art-35-2-2/par-5: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-35-2-2/par-5: 第三百十三条第十五項 → 地方税法 第三百十三条第十五項 (Article 313, paragraph (15)), art-313/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-15
- suppl-3251-226/art-35-2-2/par-5: 同条第十四項 → 地方税法 第三百十三条第十四項 (Article 313, paragraph (14)), art-313/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-14
- suppl-3251-226/art-35-2-2/par-5: この項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-2-2/par-5: 第八項 → 地方税法 附則第三十五条の二の二第八項 (Supplementary Provisions, Article 35-2-2, paragraph (8)), suppl-3251-226/art-35-2-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-8
- suppl-3251-226/art-35-2-2/par-5: 前条第八項第三号 → 地方税法 附則第三十五条の二第八項第三号 (Supplementary Provisions, Article 35-2, paragraph (8), item (iii)), suppl-3251-226/art-35-2/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8/item-3
- suppl-3251-226/art-35-2-2/par-5: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-35-2-2/par-6: 租税特別措置法第四条の四第三項 → 租税特別措置法 第四条の四第三項 (Article 4-4, paragraph (3)), art-4-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-3
- suppl-3251-226/art-35-2-2/par-6: 第三十七条の十一第三項 → 租税特別措置法 第三十七条の十一第三項 (Article 37-11, paragraph (3)), art-37-11/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-3
- suppl-3251-226/art-35-2-2/par-6: 第四項 → 租税特別措置法 第三十七条の十一第四項 (Article 37-11, paragraph (4)), art-37-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4
- suppl-3251-226/art-35-2-2/par-6: 第三十七条の十四の四第一項 → 租税特別措置法 第三十七条の十四の四第一項 (Article 37-14-4, paragraph (1)), art-37-14-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-1
- suppl-3251-226/art-35-2-2/par-6: 第二項 → 租税特別措置法 第三十七条の十四の四第二項 (Article 37-14-4, paragraph (2)), art-37-14-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-2
- suppl-3251-226/art-35-2-2/par-6: 前項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-2-2/par-7: 前項 → 地方税法 附則第三十五条の二の二第六項 (Supplementary Provisions, Article 35-2-2, paragraph (6)), suppl-3251-226/art-35-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-6
- suppl-3251-226/art-35-2-2/par-7: 第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-2-2/par-8: 前条第八項 → 地方税法 附則第三十五条の二第八項 (Supplementary Provisions, Article 35-2, paragraph (8)), suppl-3251-226/art-35-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8
- suppl-3251-226/art-35-2-2/par-8: 第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-2-2/par-8: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-2-2/par-8: 租税特別措置法第三十七条の十一第六項 → 租税特別措置法 第三十七条の十一第六項 (Article 37-11, paragraph (6)), art-37-11/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-6
- suppl-3251-226/art-35-2-3/par-1: 租税特別措置法第三十七条の十一の二第一項 → 租税特別措置法 第三十七条の十一の二第一項 (Article 37-11-2, paragraph (1)), art-37-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-1
- suppl-3251-226/art-35-2-3/par-1: この条 → 地方税法 附則第三十五条の二の三 (Supplementary Provisions, Article 35-2-3), suppl-3251-226/art-35-2-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3
- suppl-3251-226/art-35-2-3/par-1: 同法第三十七条の十第二項第七号 → 租税特別措置法 第三十七条の十第二項第七号 (Article 37-10, paragraph (2), item (vii)), art-37-10/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-7
- suppl-3251-226/art-35-2-3/par-1: 第五項 → 地方税法 附則第三十五条の二の三第五項 (Supplementary Provisions, Article 35-2-3, paragraph (5)), suppl-3251-226/art-35-2-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-5
- suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第二項 → 地方税法 附則第三十五条の二の六第二項 (Supplementary Provisions, Article 35-2-6, paragraph (2)), suppl-3251-226/art-35-2-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-2
- suppl-3251-226/art-35-2-3/par-1: この項 → 地方税法 附則第三十五条の二の三第一項 (Supplementary Provisions, Article 35-2-3, paragraph (1)), suppl-3251-226/art-35-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-1
- suppl-3251-226/art-35-2-3/par-1: 第四項 → 地方税法 附則第三十五条の二の三第四項 (Supplementary Provisions, Article 35-2-3, paragraph (4)), suppl-3251-226/art-35-2-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-4
- suppl-3251-226/art-35-2-3/par-1: 前条第一項から第四項まで → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-2-3/par-1: 前条第一項から第四項まで → 地方税法 附則第三十五条の二の二第二項 (Supplementary Provisions, Article 35-2-2, paragraph (2)), suppl-3251-226/art-35-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-2
- suppl-3251-226/art-35-2-3/par-1: 前条第一項から第四項まで → 地方税法 附則第三十五条の二の二第三項 (Supplementary Provisions, Article 35-2-2, paragraph (3)), suppl-3251-226/art-35-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-3
- suppl-3251-226/art-35-2-3/par-1: 前条第一項から第四項まで → 地方税法 附則第三十五条の二の二第四項 (Supplementary Provisions, Article 35-2-2, paragraph (4)), suppl-3251-226/art-35-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-4
- suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-1
- suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第三項 (Supplementary Provisions, Article 35-2-6, paragraph (3)), suppl-3251-226/art-35-2-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-3
- suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-4
- suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第五項 (Supplementary Provisions, Article 35-2-6, paragraph (5)), suppl-3251-226/art-35-2-6/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-5
- suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第六項 (Supplementary Provisions, Article 35-2-6, paragraph (6)), suppl-3251-226/art-35-2-6/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-6
- suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第七項 (Supplementary Provisions, Article 35-2-6, paragraph (7)), suppl-3251-226/art-35-2-6/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-7
- suppl-3251-226/art-35-2-3/par-2: 租税特別措置法第三十七条の十一の二第一項 → 租税特別措置法 第三十七条の十一の二第一項 (Article 37-11-2, paragraph (1)), art-37-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-1
- suppl-3251-226/art-35-2-3/par-2: この項 → 地方税法 附則第三十五条の二の三第二項 (Supplementary Provisions, Article 35-2-3, paragraph (2)), suppl-3251-226/art-35-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-2
- suppl-3251-226/art-35-2-3/par-2: 第六項 → 地方税法 附則第三十五条の二の三第六項 (Supplementary Provisions, Article 35-2-3, paragraph (6)), suppl-3251-226/art-35-2-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-6
- suppl-3251-226/art-35-2-3/par-2: 次条第一項 → 地方税法 附則第三十五条の二の四第一項 (Supplementary Provisions, Article 35-2-4, paragraph (1)), suppl-3251-226/art-35-2-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-1
- suppl-3251-226/art-35-2-3/par-2: 同法第三十七条の十一の二第二項 → 租税特別措置法 第三十七条の十一の二第二項 (Article 37-11-2, paragraph (2)), art-37-11-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-2
- suppl-3251-226/art-35-2-3/par-2: 次条から附則第三十五条の三まで → 地方税法 附則第三十五条の二の四 (Supplementary Provisions, Article 35-2-4), suppl-3251-226/art-35-2-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4
- suppl-3251-226/art-35-2-3/par-2: 次条から附則第三十五条の三まで → 地方税法 附則第三十五条の二の五 (Supplementary Provisions, Article 35-2-5), suppl-3251-226/art-35-2-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5
- suppl-3251-226/art-35-2-3/par-2: 次条から附則第三十五条の三まで → 地方税法 附則第三十五条の二の六 (Supplementary Provisions, Article 35-2-6), suppl-3251-226/art-35-2-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6
- suppl-3251-226/art-35-2-3/par-2: 次条から附則第三十五条の三まで → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3
- suppl-3251-226/art-35-2-3/par-2: 同法第三十七条の十第二項 → 租税特別措置法 第三十七条の十第二項 (Article 37-10, paragraph (2)), art-37-10/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2
- suppl-3251-226/art-35-2-3/par-2: 附則第三十五条の三の二 → 地方税法 附則第三十五条の三の二 (Supplementary Provisions, Article 35-3-2), suppl-3251-226/art-35-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2
- suppl-3251-226/art-35-2-3/par-2: 附則第三十五条の三の四 → 地方税法 附則第三十五条の三の四 (Supplementary Provisions, Article 35-3-4), suppl-3251-226/art-35-3-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4
- suppl-3251-226/art-35-2-3/par-3: 第一項 → 地方税法 附則第三十五条の二の三第一項 (Supplementary Provisions, Article 35-2-3, paragraph (1)), suppl-3251-226/art-35-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-1
- suppl-3251-226/art-35-2-3/par-3: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-35-2-3/par-3: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-35-2-3/par-3: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-35-2-3/par-4: 第一項 → 地方税法 附則第三十五条の二の三第一項 (Supplementary Provisions, Article 35-2-3, paragraph (1)), suppl-3251-226/art-35-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-1
- suppl-3251-226/art-35-2-3/par-4: 第二項 → 地方税法 附則第三十五条の二の三第二項 (Supplementary Provisions, Article 35-2-3, paragraph (2)), suppl-3251-226/art-35-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-2
- suppl-3251-226/art-35-2-3/par-5: 租税特別措置法第三十七条の十一の二第一項 → 租税特別措置法 第三十七条の十一の二第一項 (Article 37-11-2, paragraph (1)), art-37-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-1
- suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第九項 → 地方税法 附則第三十五条の二の六第九項 (Supplementary Provisions, Article 35-2-6, paragraph (9)), suppl-3251-226/art-35-2-6/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-9
- suppl-3251-226/art-35-2-3/par-5: この項 → 地方税法 附則第三十五条の二の三第五項 (Supplementary Provisions, Article 35-2-3, paragraph (5)), suppl-3251-226/art-35-2-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-5
- suppl-3251-226/art-35-2-3/par-5: 第八項 → 地方税法 附則第三十五条の二の三第八項 (Supplementary Provisions, Article 35-2-3, paragraph (8)), suppl-3251-226/art-35-2-3/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-8
- suppl-3251-226/art-35-2-3/par-5: 前条第五項から第八項まで → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-2-3/par-5: 前条第五項から第八項まで → 地方税法 附則第三十五条の二の二第六項 (Supplementary Provisions, Article 35-2-2, paragraph (6)), suppl-3251-226/art-35-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-6
- suppl-3251-226/art-35-2-3/par-5: 前条第五項から第八項まで → 地方税法 附則第三十五条の二の二第七項 (Supplementary Provisions, Article 35-2-2, paragraph (7)), suppl-3251-226/art-35-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-7
- suppl-3251-226/art-35-2-3/par-5: 前条第五項から第八項まで → 地方税法 附則第三十五条の二の二第八項 (Supplementary Provisions, Article 35-2-2, paragraph (8)), suppl-3251-226/art-35-2-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-8
- suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第十項 (Supplementary Provisions, Article 35-2-6, paragraph (10)), suppl-3251-226/art-35-2-6/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-10
- suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-11
- suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第十二項 (Supplementary Provisions, Article 35-2-6, paragraph (12)), suppl-3251-226/art-35-2-6/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-12
- suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第十三項 (Supplementary Provisions, Article 35-2-6, paragraph (13)), suppl-3251-226/art-35-2-6/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-13
- suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第十四項 (Supplementary Provisions, Article 35-2-6, paragraph (14)), suppl-3251-226/art-35-2-6/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-14
- suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-8
- suppl-3251-226/art-35-2-3/par-7: 第五項 → 地方税法 附則第三十五条の二の三第五項 (Supplementary Provisions, Article 35-2-3, paragraph (5)), suppl-3251-226/art-35-2-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-5
- suppl-3251-226/art-35-2-3/par-7: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-35-2-3/par-7: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-35-2-3/par-7: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-35-2-3/par-8: 第五項 → 地方税法 附則第三十五条の二の三第五項 (Supplementary Provisions, Article 35-2-3, paragraph (5)), suppl-3251-226/art-35-2-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-5
- suppl-3251-226/art-35-2-3/par-8: 第六項 → 地方税法 附則第三十五条の二の三第六項 (Supplementary Provisions, Article 35-2-3, paragraph (6)), suppl-3251-226/art-35-2-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-3/par-6
- suppl-3251-226/art-35-2-4/par-1: 租税特別措置法第三十七条の十一の三第三項第二号 → 租税特別措置法 第三十七条の十一の三第三項第二号 (Article 37-11-3, paragraph (3), item (ii)), art-37-11-3/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-2
- suppl-3251-226/art-35-2-4/par-1: 同項第一号 → 租税特別措置法 第三十七条の十一の三第三項第一号 (Article 37-11-3, paragraph (3), item (i)), art-37-11-3/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-1
- suppl-3251-226/art-35-2-4/par-1: この項 → 地方税法 附則第三十五条の二の四第一項 (Supplementary Provisions, Article 35-2-4, paragraph (1)), suppl-3251-226/art-35-2-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-1
- suppl-3251-226/art-35-2-4/par-1: 次項 → 地方税法 附則第三十五条の二の四第二項 (Supplementary Provisions, Article 35-2-4, paragraph (2)), suppl-3251-226/art-35-2-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-2
- suppl-3251-226/art-35-2-4/par-1: 第五項 → 地方税法 附則第三十五条の二の四第五項 (Supplementary Provisions, Article 35-2-4, paragraph (5)), suppl-3251-226/art-35-2-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-5
- suppl-3251-226/art-35-2-4/par-1: 同法第三十七条の十一の二第一項 → 租税特別措置法 第三十七条の十一の二第一項 (Article 37-11-2, paragraph (1)), art-37-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-1
- suppl-3251-226/art-35-2-4/par-1: 第四項 → 地方税法 附則第三十五条の二の四第四項 (Supplementary Provisions, Article 35-2-4, paragraph (4)), suppl-3251-226/art-35-2-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-4
- suppl-3251-226/art-35-2-4/par-2: 租税特別措置法第三十七条の十一の三第二項 → 租税特別措置法 第三十七条の十一の三第二項 (Article 37-11-3, paragraph (2)), art-37-11-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-2
- suppl-3251-226/art-35-2-4/par-2: この項 → 地方税法 附則第三十五条の二の四第二項 (Supplementary Provisions, Article 35-2-4, paragraph (2)), suppl-3251-226/art-35-2-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-2
- suppl-3251-226/art-35-2-4/par-2: 第五項 → 地方税法 附則第三十五条の二の四第五項 (Supplementary Provisions, Article 35-2-4, paragraph (5)), suppl-3251-226/art-35-2-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-5
- suppl-3251-226/art-35-2-4/par-2: 同条第三項第三号 → 租税特別措置法 第三十七条の十一の三第三項第三号 (Article 37-11-3, paragraph (3), item (iii)), art-37-11-3/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-3
- suppl-3251-226/art-35-2-4/par-3: 前二項 → 地方税法 附則第三十五条の二の四第一項 (Supplementary Provisions, Article 35-2-4, paragraph (1)), suppl-3251-226/art-35-2-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-1
- suppl-3251-226/art-35-2-4/par-3: 前二項 → 地方税法 附則第三十五条の二の四第二項 (Supplementary Provisions, Article 35-2-4, paragraph (2)), suppl-3251-226/art-35-2-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-2
- suppl-3251-226/art-35-2-4/par-5: 租税特別措置法第三十七条の十一の三第三項第三号 → 租税特別措置法 第三十七条の十一の三第三項第三号 (Article 37-11-3, paragraph (3), item (iii)), art-37-11-3/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-3
- suppl-3251-226/art-35-2-4/par-5: 同条第二項 → 租税特別措置法 第三十七条の十一の三第二項 (Article 37-11-3, paragraph (2)), art-37-11-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-2
- suppl-3251-226/art-35-2-4/par-6: 前二項 → 地方税法 附則第三十五条の二の四第四項 (Supplementary Provisions, Article 35-2-4, paragraph (4)), suppl-3251-226/art-35-2-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-4
- suppl-3251-226/art-35-2-4/par-6: 前二項 → 地方税法 附則第三十五条の二の四第五項 (Supplementary Provisions, Article 35-2-4, paragraph (5)), suppl-3251-226/art-35-2-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-4/par-5
- suppl-3251-226/art-35-2-5/par-1: 租税特別措置法第三十七条の十一の六第一項 → 租税特別措置法 第三十七条の十一の六第一項 (Article 37-11-6, paragraph (1)), art-37-11-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-1
- suppl-3251-226/art-35-2-5/par-1: この項 → 地方税法 附則第三十五条の二の五第一項 (Supplementary Provisions, Article 35-2-5, paragraph (1)), suppl-3251-226/art-35-2-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-1
- suppl-3251-226/art-35-2-5/par-1: 第六項 → 地方税法 附則第三十五条の二の五第六項 (Supplementary Provisions, Article 35-2-5, paragraph (6)), suppl-3251-226/art-35-2-5/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-6
- suppl-3251-226/art-35-2-5/par-1: 所得税法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/art-23/par-1
- suppl-3251-226/art-35-2-5/par-1: 所得税法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- suppl-3251-226/art-35-2-5/par-2: 租税特別措置法第三十七条の十一の四第一項 → 租税特別措置法 第三十七条の十一の四第一項 (Article 37-11-4, paragraph (1)), art-37-11-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-1
- suppl-3251-226/art-35-2-5/par-2: 次項 → 地方税法 附則第三十五条の二の五第三項 (Supplementary Provisions, Article 35-2-5, paragraph (3)), suppl-3251-226/art-35-2-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-3
- suppl-3251-226/art-35-2-5/par-2: 第七十一条の三十一第一項 → 地方税法 第七十一条の三十一第一項 (Article 71-31, paragraph (1)), art-71-31/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-26#art-71-31/par-1
- suppl-3251-226/art-35-2-5/par-2: 同法第三十七条の十一の六第一項 → 租税特別措置法 第三十七条の十一の六第一項 (Article 37-11-6, paragraph (1)), art-37-11-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-1
- suppl-3251-226/art-35-2-5/par-2: 第四項 → 地方税法 附則第三十五条の二の五第四項 (Supplementary Provisions, Article 35-2-5, paragraph (4)), suppl-3251-226/art-35-2-5/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-4
- suppl-3251-226/art-35-2-5/par-2: 第七十一条の三十一第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-26#art-71-31/par-2
- suppl-3251-226/art-35-2-5/par-2: 第二十四条第一項第六号 → 地方税法 第二十四条第一項第六号 (Article 24, paragraph (1), item (vi)), art-24/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-1/item-6
- suppl-3251-226/art-35-2-5/par-3: 前項 → 地方税法 附則第三十五条の二の五第二項 (Supplementary Provisions, Article 35-2-5, paragraph (2)), suppl-3251-226/art-35-2-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-2
- suppl-3251-226/art-35-2-5/par-3: 第七十一条の二十八 → 地方税法 第七十一条の二十八 (Article 71-28), art-71-28 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-26#art-71-28
- suppl-3251-226/art-35-2-5/par-3/item-1: 租税特別措置法第三十七条の十一の三第一項 → 租税特別措置法 第三十七条の十一の三第一項 (Article 37-11-3, paragraph (1)), art-37-11-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-1
- suppl-3251-226/art-35-2-5/par-3/item-2: 租税特別措置法第三十七条の十一の四第一項 → 租税特別措置法 第三十七条の十一の四第一項 (Article 37-11-4, paragraph (1)), art-37-11-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-1
- suppl-3251-226/art-35-2-5/par-3/item-2: 同法第三十七条の十一の三第二項 → 租税特別措置法 第三十七条の十一の三第二項 (Article 37-11-3, paragraph (2)), art-37-11-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-2
- suppl-3251-226/art-35-2-5/par-4: 前項 → 地方税法 附則第三十五条の二の五第三項 (Supplementary Provisions, Article 35-2-5, paragraph (3)), suppl-3251-226/art-35-2-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-3
- suppl-3251-226/art-35-2-5/par-4: 第七十一条の三十一第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-26#art-71-31/par-2
- suppl-3251-226/art-35-2-5/par-5: 前各項 → 地方税法 附則第三十五条の二の五第一項 (Supplementary Provisions, Article 35-2-5, paragraph (1)), suppl-3251-226/art-35-2-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-1
- suppl-3251-226/art-35-2-5/par-5: 前各項 → 地方税法 附則第三十五条の二の五第二項 (Supplementary Provisions, Article 35-2-5, paragraph (2)), suppl-3251-226/art-35-2-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-2
- suppl-3251-226/art-35-2-5/par-5: 前各項 → 地方税法 附則第三十五条の二の五第三項 (Supplementary Provisions, Article 35-2-5, paragraph (3)), suppl-3251-226/art-35-2-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-3
- suppl-3251-226/art-35-2-5/par-5: 前各項 → 地方税法 附則第三十五条の二の五第四項 (Supplementary Provisions, Article 35-2-5, paragraph (4)), suppl-3251-226/art-35-2-5/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-4
- suppl-3251-226/art-35-2-5/par-7: 前項 → 地方税法 附則第三十五条の二の五第六項 (Supplementary Provisions, Article 35-2-5, paragraph (6)), suppl-3251-226/art-35-2-5/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-6
- suppl-3251-226/art-35-2-6/par-1: 所得税法第二条第一項第三十七号 → 所得税法 第二条第一項第三十七号 (Article 2, paragraph (1), item (xxxvii)), art-2/par-1/item-37 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-37 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-37
- suppl-3251-226/art-35-2-6/par-1: 租税特別措置法第三十七条の十二の二第九項 → 租税特別措置法 第三十七条の十二の二第九項 (Article 37-12-2, paragraph (9)), art-37-12-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-9
- suppl-3251-226/art-35-2-6/par-1: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- suppl-3251-226/art-35-2-6/par-1: この条 → 地方税法 附則第三十五条の二の六 (Supplementary Provisions, Article 35-2-6), suppl-3251-226/art-35-2-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6
- suppl-3251-226/art-35-2-6/par-1: 租税特別措置法第三十七条の十二の二第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- suppl-3251-226/art-35-2-6/par-1: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-2-6/par-1: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-35-2-6/par-2: 前項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-1
- suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第一号 (Article 37-12-2, paragraph (2), item (i)), art-37-12-2/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-1
- suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第十号 (Article 37-12-2, paragraph (2), item (x)), art-37-12-2/par-2/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-10
- suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第二号 (Article 37-12-2, paragraph (2), item (ii)), art-37-12-2/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-2
- suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第三号 (Article 37-12-2, paragraph (2), item (iii)), art-37-12-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-3
- suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第四号 (Article 37-12-2, paragraph (2), item (iv)), art-37-12-2/par-2/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-4
- suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第五号 (Article 37-12-2, paragraph (2), item (v)), art-37-12-2/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-5
- suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第六号 (Article 37-12-2, paragraph (2), item (vi)), art-37-12-2/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-6
- suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第七号 (Article 37-12-2, paragraph (2), item (vii)), art-37-12-2/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-7
- suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第八号 (Article 37-12-2, paragraph (2), item (viii)), art-37-12-2/par-2/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-8
- suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第九号 (Article 37-12-2, paragraph (2), item (ix)), art-37-12-2/par-2/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-9
- suppl-3251-226/art-35-2-6/par-2: 同法第三十二条第二項 → 租税特別措置法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/art-32/par-2
- suppl-3251-226/art-35-2-6/par-2: 第五項 → 地方税法 附則第三十五条の二の六第五項 (Supplementary Provisions, Article 35-2-6, paragraph (5)), suppl-3251-226/art-35-2-6/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-5
- suppl-3251-226/art-35-2-6/par-2: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-2-6/par-3: 第一項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-1
- suppl-3251-226/art-35-2-6/par-3: 附則第三十三条の二第一項から第四項まで → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-35-2-6/par-3: 附則第三十三条の二第一項から第四項まで → 地方税法 附則第三十三条の二第二項 (Supplementary Provisions, Article 33-2, paragraph (2)), suppl-3251-226/art-33-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-2
- suppl-3251-226/art-35-2-6/par-3: 附則第三十三条の二第一項から第四項まで → 地方税法 附則第三十三条の二第三項 (Supplementary Provisions, Article 33-2, paragraph (3)), suppl-3251-226/art-33-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-3
- suppl-3251-226/art-35-2-6/par-3: 附則第三十三条の二第一項から第四項まで → 地方税法 附則第三十三条の二第四項 (Supplementary Provisions, Article 33-2, paragraph (4)), suppl-3251-226/art-33-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-4
- suppl-3251-226/art-35-2-6/par-4: この項 → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-4
- suppl-3251-226/art-35-2-6/par-4: 租税特別措置法第三十七条の十二の二第五項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- suppl-3251-226/art-35-2-6/par-4: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-2-6/par-4: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-35-2-6/par-4: 第一項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-1
- suppl-3251-226/art-35-2-6/par-5: 前項 → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-4
- suppl-3251-226/art-35-2-6/par-5: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-2-6/par-5: 第一項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-1
- suppl-3251-226/art-35-2-6/par-6: 第四項 → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-4
- suppl-3251-226/art-35-2-6/par-6: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-1
- suppl-3251-226/art-35-2-6/par-6: 第二項 → 地方税法 附則第三十三条の二第二項 (Supplementary Provisions, Article 33-2, paragraph (2)), suppl-3251-226/art-33-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-2
- suppl-3251-226/art-35-2-6/par-6: 第四項 → 地方税法 附則第三十三条の二第四項 (Supplementary Provisions, Article 33-2, paragraph (4)), suppl-3251-226/art-33-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-4
- suppl-3251-226/art-35-2-6/par-6: 附則第三十五条の二の二第一項から第三項まで → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-2-6/par-6: 附則第三十五条の二の二第一項から第三項まで → 地方税法 附則第三十五条の二の二第二項 (Supplementary Provisions, Article 35-2-2, paragraph (2)), suppl-3251-226/art-35-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-2
- suppl-3251-226/art-35-2-6/par-6: 附則第三十五条の二の二第一項から第三項まで → 地方税法 附則第三十五条の二の二第三項 (Supplementary Provisions, Article 35-2-2, paragraph (3)), suppl-3251-226/art-35-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-3
- suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-1
- suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第二項 (Supplementary Provisions, Article 35-2-6, paragraph (2)), suppl-3251-226/art-35-2-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-2
- suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第三項 (Supplementary Provisions, Article 35-2-6, paragraph (3)), suppl-3251-226/art-35-2-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-3
- suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-4
- suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第五項 (Supplementary Provisions, Article 35-2-6, paragraph (5)), suppl-3251-226/art-35-2-6/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-5
- suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第六項 (Supplementary Provisions, Article 35-2-6, paragraph (6)), suppl-3251-226/art-35-2-6/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-6
- suppl-3251-226/art-35-2-6/par-8: 租税特別措置法第三十七条の十二の二第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- suppl-3251-226/art-35-2-6/par-8: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-2-6/par-8: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-35-2-6/par-9: 前項 → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-8
- suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第一号 (Article 37-12-2, paragraph (2), item (i)), art-37-12-2/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-1
- suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第十号 (Article 37-12-2, paragraph (2), item (x)), art-37-12-2/par-2/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-10
- suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第二号 (Article 37-12-2, paragraph (2), item (ii)), art-37-12-2/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-2
- suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第三号 (Article 37-12-2, paragraph (2), item (iii)), art-37-12-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-3
- suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第四号 (Article 37-12-2, paragraph (2), item (iv)), art-37-12-2/par-2/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-4
- suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第五号 (Article 37-12-2, paragraph (2), item (v)), art-37-12-2/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-5
- suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第六号 (Article 37-12-2, paragraph (2), item (vi)), art-37-12-2/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-6
- suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第七号 (Article 37-12-2, paragraph (2), item (vii)), art-37-12-2/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-7
- suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第八号 (Article 37-12-2, paragraph (2), item (viii)), art-37-12-2/par-2/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-8
- suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第九号 (Article 37-12-2, paragraph (2), item (ix)), art-37-12-2/par-2/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-9
- suppl-3251-226/art-35-2-6/par-9: 同法第三十二条第二項 → 租税特別措置法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/art-32/par-2
- suppl-3251-226/art-35-2-6/par-9: 第十二項 → 地方税法 附則第三十五条の二の六第十二項 (Supplementary Provisions, Article 35-2-6, paragraph (12)), suppl-3251-226/art-35-2-6/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-12
- suppl-3251-226/art-35-2-6/par-9: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-2-6/par-10: 第八項 → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-8
- suppl-3251-226/art-35-2-6/par-10: 附則第三十三条の二第五項から第八項まで → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-35-2-6/par-10: 附則第三十三条の二第五項から第八項まで → 地方税法 附則第三十三条の二第六項 (Supplementary Provisions, Article 33-2, paragraph (6)), suppl-3251-226/art-33-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-6
- suppl-3251-226/art-35-2-6/par-10: 附則第三十三条の二第五項から第八項まで → 地方税法 附則第三十三条の二第七項 (Supplementary Provisions, Article 33-2, paragraph (7)), suppl-3251-226/art-33-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-7
- suppl-3251-226/art-35-2-6/par-10: 附則第三十三条の二第五項から第八項まで → 地方税法 附則第三十三条の二第八項 (Supplementary Provisions, Article 33-2, paragraph (8)), suppl-3251-226/art-33-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-8
- suppl-3251-226/art-35-2-6/par-11: この項 → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-11
- suppl-3251-226/art-35-2-6/par-11: 租税特別措置法第三十七条の十二の二第五項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- suppl-3251-226/art-35-2-6/par-11: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-2-6/par-11: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-35-2-6/par-11: 第八項 → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-8
- suppl-3251-226/art-35-2-6/par-12: 前項 → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-11
- suppl-3251-226/art-35-2-6/par-12: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-2-6/par-12: 第八項 → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-8
- suppl-3251-226/art-35-2-6/par-13: 第十一項 → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-11
- suppl-3251-226/art-35-2-6/par-13: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-35-2-6/par-13: 第六項 → 地方税法 附則第三十三条の二第六項 (Supplementary Provisions, Article 33-2, paragraph (6)), suppl-3251-226/art-33-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-6
- suppl-3251-226/art-35-2-6/par-13: 第八項 → 地方税法 附則第三十三条の二第八項 (Supplementary Provisions, Article 33-2, paragraph (8)), suppl-3251-226/art-33-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-8
- suppl-3251-226/art-35-2-6/par-13: 附則第三十五条の二の二第五項から第七項まで → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-2-6/par-13: 附則第三十五条の二の二第五項から第七項まで → 地方税法 附則第三十五条の二の二第六項 (Supplementary Provisions, Article 35-2-2, paragraph (6)), suppl-3251-226/art-35-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-6
- suppl-3251-226/art-35-2-6/par-13: 附則第三十五条の二の二第五項から第七項まで → 地方税法 附則第三十五条の二の二第七項 (Supplementary Provisions, Article 35-2-2, paragraph (7)), suppl-3251-226/art-35-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-7
- suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第十項 (Supplementary Provisions, Article 35-2-6, paragraph (10)), suppl-3251-226/art-35-2-6/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-10
- suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-11
- suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第十二項 (Supplementary Provisions, Article 35-2-6, paragraph (12)), suppl-3251-226/art-35-2-6/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-12
- suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第十三項 (Supplementary Provisions, Article 35-2-6, paragraph (13)), suppl-3251-226/art-35-2-6/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-13
- suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-8
- suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第九項 (Supplementary Provisions, Article 35-2-6, paragraph (9)), suppl-3251-226/art-35-2-6/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-6/par-9
- suppl-3251-226/art-35-3/par-1: 租税特別措置法第三十七条の十三第一項 → 租税特別措置法 第三十七条の十三第一項 (Article 37-13, paragraph (1)), art-37-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1
- suppl-3251-226/art-35-3/par-1: この項 → 地方税法 附則第三十五条の三第一項 (Supplementary Provisions, Article 35-3, paragraph (1)), suppl-3251-226/art-35-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-1
- suppl-3251-226/art-35-3/par-1: 第十一項 → 地方税法 附則第三十五条の三第十一項 (Supplementary Provisions, Article 35-3, paragraph (11)), suppl-3251-226/art-35-3/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-11
- suppl-3251-226/art-35-3/par-1: この条 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3
- suppl-3251-226/art-35-3/par-1: 同法第二十九条の二第一項 → 租税特別措置法 第二十九条の二第一項 (Article 29-2, paragraph (1)), art-29-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-29-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1
- suppl-3251-226/art-35-3/par-1: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10
- suppl-3251-226/art-35-3/par-1: 租税特別措置法第三十七条の十三の二第一項 → 租税特別措置法 第三十七条の十三の二第一項 (Article 37-13-2, paragraph (1)), art-37-13-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-1
- suppl-3251-226/art-35-3/par-1: 第三項 → 地方税法 附則第三十五条の三第三項 (Supplementary Provisions, Article 35-3, paragraph (3)), suppl-3251-226/art-35-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-3
- suppl-3251-226/art-35-3/par-1: 第五項 → 地方税法 附則第三十五条の三第五項 (Supplementary Provisions, Article 35-3, paragraph (5)), suppl-3251-226/art-35-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-5
- suppl-3251-226/art-35-3/par-1: 第六項 → 地方税法 附則第三十五条の三第六項 (Supplementary Provisions, Article 35-3, paragraph (6)), suppl-3251-226/art-35-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-6
- suppl-3251-226/art-35-3/par-1: 同法第三十七条の十三の三第一項 → 租税特別措置法 第三十七条の十三の三第一項 (Article 37-13-3, paragraph (1)), art-37-13-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-1
- suppl-3251-226/art-35-3/par-1: 第十六項 → 地方税法 附則第三十五条の三第十六項 (Supplementary Provisions, Article 35-3, paragraph (16)), suppl-3251-226/art-35-3/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-16
- suppl-3251-226/art-35-3/par-1: 第十項 → 地方税法 附則第三十五条の三第十項 (Supplementary Provisions, Article 35-3, paragraph (10)), suppl-3251-226/art-35-3/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-10
- suppl-3251-226/art-35-3/par-1: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-3/par-1: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第二項 (Supplementary Provisions, Article 35-2, paragraph (2)), suppl-3251-226/art-35-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-2
- suppl-3251-226/art-35-3/par-1: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第三項 (Supplementary Provisions, Article 35-2, paragraph (3)), suppl-3251-226/art-35-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-3
- suppl-3251-226/art-35-3/par-1: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第四項 (Supplementary Provisions, Article 35-2, paragraph (4)), suppl-3251-226/art-35-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4
- suppl-3251-226/art-35-3/par-2: 前項 → 地方税法 附則第三十五条の三第一項 (Supplementary Provisions, Article 35-3, paragraph (1)), suppl-3251-226/art-35-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-1
- suppl-3251-226/art-35-3/par-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-35-3/par-2: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-35-3/par-2: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-35-3/par-3: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-35-3/par-3: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-35-3/par-3: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-35-3/par-3: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-3/par-3: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-3/par-4: 前項 → 地方税法 附則第三十五条の三第三項 (Supplementary Provisions, Article 35-3, paragraph (3)), suppl-3251-226/art-35-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-3
- suppl-3251-226/art-35-3/par-4: 附則第三十五条の二の二第一項から第四項まで → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-3/par-4: 附則第三十五条の二の二第一項から第四項まで → 地方税法 附則第三十五条の二の二第二項 (Supplementary Provisions, Article 35-2-2, paragraph (2)), suppl-3251-226/art-35-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-2
- suppl-3251-226/art-35-3/par-4: 附則第三十五条の二の二第一項から第四項まで → 地方税法 附則第三十五条の二の二第三項 (Supplementary Provisions, Article 35-2-2, paragraph (3)), suppl-3251-226/art-35-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-3
- suppl-3251-226/art-35-3/par-4: 附則第三十五条の二の二第一項から第四項まで → 地方税法 附則第三十五条の二の二第四項 (Supplementary Provisions, Article 35-2-2, paragraph (4)), suppl-3251-226/art-35-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-4
- suppl-3251-226/art-35-3/par-5: 第三項 → 地方税法 附則第三十五条の三第三項 (Supplementary Provisions, Article 35-3, paragraph (3)), suppl-3251-226/art-35-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-3
- suppl-3251-226/art-35-3/par-5: この項 → 地方税法 附則第三十五条の三第五項 (Supplementary Provisions, Article 35-3, paragraph (5)), suppl-3251-226/art-35-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-5
- suppl-3251-226/art-35-3/par-5: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-35-3/par-5: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-35-3/par-5: 第八項 → 地方税法 附則第三十五条の三第八項 (Supplementary Provisions, Article 35-3, paragraph (8)), suppl-3251-226/art-35-3/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-8
- suppl-3251-226/art-35-3/par-5: 同条第四項 → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-35-3/par-5: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-3/par-5: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-3/par-6: 第三項 → 地方税法 附則第三十五条の三第三項 (Supplementary Provisions, Article 35-3, paragraph (3)), suppl-3251-226/art-35-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-3
- suppl-3251-226/art-35-3/par-6: 前項 → 地方税法 附則第三十五条の三第五項 (Supplementary Provisions, Article 35-3, paragraph (5)), suppl-3251-226/art-35-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-5
- suppl-3251-226/art-35-3/par-6: 租税特別措置法第三十七条の十三の三第八項 → 租税特別措置法 第三十七条の十三の三第八項 (Article 37-13-3, paragraph (8)), art-37-13-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-8
- suppl-3251-226/art-35-3/par-6: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-3/par-7: 第五項 → 地方税法 附則第三十五条の三第五項 (Supplementary Provisions, Article 35-3, paragraph (5)), suppl-3251-226/art-35-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-5
- suppl-3251-226/art-35-3/par-7: 附則第三十五条の二第一項から第三項まで → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-3/par-7: 附則第三十五条の二第一項から第三項まで → 地方税法 附則第三十五条の二第二項 (Supplementary Provisions, Article 35-2, paragraph (2)), suppl-3251-226/art-35-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-2
- suppl-3251-226/art-35-3/par-7: 附則第三十五条の二第一項から第三項まで → 地方税法 附則第三十五条の二第三項 (Supplementary Provisions, Article 35-2, paragraph (3)), suppl-3251-226/art-35-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-3
- suppl-3251-226/art-35-3/par-7: 附則第三十五条の二の二第一項から第三項まで → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-1
- suppl-3251-226/art-35-3/par-7: 附則第三十五条の二の二第一項から第三項まで → 地方税法 附則第三十五条の二の二第二項 (Supplementary Provisions, Article 35-2-2, paragraph (2)), suppl-3251-226/art-35-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-2
- suppl-3251-226/art-35-3/par-7: 附則第三十五条の二の二第一項から第三項まで → 地方税法 附則第三十五条の二の二第三項 (Supplementary Provisions, Article 35-2-2, paragraph (3)), suppl-3251-226/art-35-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-3
- suppl-3251-226/art-35-3/par-8: 第四十五条の二第四項 → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-35-3/par-8: 同条第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-35-3/par-8: 同条第二項 → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- suppl-3251-226/art-35-3/par-8: 第五項 → 地方税法 附則第三十五条の三第五項 (Supplementary Provisions, Article 35-3, paragraph (5)), suppl-3251-226/art-35-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-5
- suppl-3251-226/art-35-3/par-8: 同条第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-35-3/par-8: 附則第三十五条の三第六項 → 地方税法 附則第三十五条の三第六項 (Supplementary Provisions, Article 35-3, paragraph (6)), suppl-3251-226/art-35-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-6
- suppl-3251-226/art-35-3/par-8: 第三百十七条の二第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-35-3/par-8: 同条第十八項 → 地方税法 附則第三十五条の三第十八項 (Supplementary Provisions, Article 35-3, paragraph (18)), suppl-3251-226/art-35-3/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-18
- suppl-3251-226/art-35-3/par-9: 第五項 → 地方税法 附則第三十五条の三第五項 (Supplementary Provisions, Article 35-3, paragraph (5)), suppl-3251-226/art-35-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-5
- suppl-3251-226/art-35-3/par-9: 第四十五条の三 → 地方税法 第四十五条の三 (Article 45-3), art-45-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3
- suppl-3251-226/art-35-3/par-9: 同条第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-35-3/par-9: 租税特別措置法第三十七条の十三の三第十項 → 租税特別措置法 第三十七条の十三の三第十項 (Article 37-13-3, paragraph (10)), art-37-13-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-10
- suppl-3251-226/art-35-3/par-9: 同法第三十七条の十二の二第九項 → 租税特別措置法 第三十七条の十二の二第九項 (Article 37-12-2, paragraph (9)), art-37-12-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-9
- suppl-3251-226/art-35-3/par-9: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- suppl-3251-226/art-35-3/par-9: 前条第一項から第四項まで → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-35-3/par-9: 前条第一項から第四項まで → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- suppl-3251-226/art-35-3/par-9: 前条第一項から第四項まで → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-35-3/par-9: 前条第一項から第四項まで → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-35-3/par-9: 附則第三十五条の三第八項 → 地方税法 附則第三十五条の三第八項 (Supplementary Provisions, Article 35-3, paragraph (8)), suppl-3251-226/art-35-3/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-8
- suppl-3251-226/art-35-3/par-9: 同条第二項 → 地方税法 第四十五条の三第二項 (Article 45-3, paragraph (2)), art-45-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-2
- suppl-3251-226/art-35-3/par-10: 第一項 → 地方税法 附則第三十五条の三第一項 (Supplementary Provisions, Article 35-3, paragraph (1)), suppl-3251-226/art-35-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-1
- suppl-3251-226/art-35-3/par-10: 第六項 → 地方税法 附則第三十五条の三第六項 (Supplementary Provisions, Article 35-3, paragraph (6)), suppl-3251-226/art-35-3/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-6
- suppl-3251-226/art-35-3/par-10: 前各項 → 地方税法 附則第三十五条の三第二項 (Supplementary Provisions, Article 35-3, paragraph (2)), suppl-3251-226/art-35-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-2
- suppl-3251-226/art-35-3/par-10: 前各項 → 地方税法 附則第三十五条の三第三項 (Supplementary Provisions, Article 35-3, paragraph (3)), suppl-3251-226/art-35-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-3
- suppl-3251-226/art-35-3/par-10: 前各項 → 地方税法 附則第三十五条の三第四項 (Supplementary Provisions, Article 35-3, paragraph (4)), suppl-3251-226/art-35-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-4
- suppl-3251-226/art-35-3/par-10: 前各項 → 地方税法 附則第三十五条の三第五項 (Supplementary Provisions, Article 35-3, paragraph (5)), suppl-3251-226/art-35-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-5
- suppl-3251-226/art-35-3/par-10: 前各項 → 地方税法 附則第三十五条の三第七項 (Supplementary Provisions, Article 35-3, paragraph (7)), suppl-3251-226/art-35-3/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-7
- suppl-3251-226/art-35-3/par-10: 前各項 → 地方税法 附則第三十五条の三第八項 (Supplementary Provisions, Article 35-3, paragraph (8)), suppl-3251-226/art-35-3/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-8
- suppl-3251-226/art-35-3/par-10: 前各項 → 地方税法 附則第三十五条の三第九項 (Supplementary Provisions, Article 35-3, paragraph (9)), suppl-3251-226/art-35-3/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-9
- suppl-3251-226/art-35-3/par-11: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10
- suppl-3251-226/art-35-3/par-11: 租税特別措置法第三十七条の十三の二第一項 → 租税特別措置法 第三十七条の十三の二第一項 (Article 37-13-2, paragraph (1)), art-37-13-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-1
- suppl-3251-226/art-35-3/par-11: 第十三項 → 地方税法 附則第三十五条の三第十三項 (Supplementary Provisions, Article 35-3, paragraph (13)), suppl-3251-226/art-35-3/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-13
- suppl-3251-226/art-35-3/par-11: 第十五項 → 地方税法 附則第三十五条の三第十五項 (Supplementary Provisions, Article 35-3, paragraph (15)), suppl-3251-226/art-35-3/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-15
- suppl-3251-226/art-35-3/par-11: 第十六項 → 地方税法 附則第三十五条の三第十六項 (Supplementary Provisions, Article 35-3, paragraph (16)), suppl-3251-226/art-35-3/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-16
- suppl-3251-226/art-35-3/par-11: 同法第三十七条の十三の三第一項 → 租税特別措置法 第三十七条の十三の三第一項 (Article 37-13-3, paragraph (1)), art-37-13-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-1
- suppl-3251-226/art-35-3/par-11: この項 → 地方税法 附則第三十五条の三第十一項 (Supplementary Provisions, Article 35-3, paragraph (11)), suppl-3251-226/art-35-3/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-11
- suppl-3251-226/art-35-3/par-11: 第二十項 → 地方税法 附則第三十五条の三第二十項 (Supplementary Provisions, Article 35-3, paragraph (20)), suppl-3251-226/art-35-3/par-20 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-20
- suppl-3251-226/art-35-3/par-11: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-3/par-11: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-6
- suppl-3251-226/art-35-3/par-11: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第七項 (Supplementary Provisions, Article 35-2, paragraph (7)), suppl-3251-226/art-35-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-7
- suppl-3251-226/art-35-3/par-11: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第八項 (Supplementary Provisions, Article 35-2, paragraph (8)), suppl-3251-226/art-35-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8
- suppl-3251-226/art-35-3/par-12: 前項 → 地方税法 附則第三十五条の三第十一項 (Supplementary Provisions, Article 35-3, paragraph (11)), suppl-3251-226/art-35-3/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-11
- suppl-3251-226/art-35-3/par-12: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-35-3/par-12: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-35-3/par-12: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-35-3/par-13: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-35-3/par-13: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-35-3/par-13: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-35-3/par-13: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-3/par-13: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-3/par-14: 前項 → 地方税法 附則第三十五条の三第十三項 (Supplementary Provisions, Article 35-3, paragraph (13)), suppl-3251-226/art-35-3/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-13
- suppl-3251-226/art-35-3/par-14: 附則第三十五条の二の二第五項から第八項まで → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-3/par-14: 附則第三十五条の二の二第五項から第八項まで → 地方税法 附則第三十五条の二の二第六項 (Supplementary Provisions, Article 35-2-2, paragraph (6)), suppl-3251-226/art-35-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-6
- suppl-3251-226/art-35-3/par-14: 附則第三十五条の二の二第五項から第八項まで → 地方税法 附則第三十五条の二の二第七項 (Supplementary Provisions, Article 35-2-2, paragraph (7)), suppl-3251-226/art-35-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-7
- suppl-3251-226/art-35-3/par-14: 附則第三十五条の二の二第五項から第八項まで → 地方税法 附則第三十五条の二の二第八項 (Supplementary Provisions, Article 35-2-2, paragraph (8)), suppl-3251-226/art-35-2-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-8
- suppl-3251-226/art-35-3/par-15: 第十三項 → 地方税法 附則第三十五条の三第十三項 (Supplementary Provisions, Article 35-3, paragraph (13)), suppl-3251-226/art-35-3/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-13
- suppl-3251-226/art-35-3/par-15: この項 → 地方税法 附則第三十五条の三第十五項 (Supplementary Provisions, Article 35-3, paragraph (15)), suppl-3251-226/art-35-3/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-15
- suppl-3251-226/art-35-3/par-15: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-35-3/par-15: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-35-3/par-15: 第十八項 → 地方税法 附則第三十五条の三第十八項 (Supplementary Provisions, Article 35-3, paragraph (18)), suppl-3251-226/art-35-3/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-18
- suppl-3251-226/art-35-3/par-15: 同条第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-35-3/par-15: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-3/par-15: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-3/par-16: 第十三項 → 地方税法 附則第三十五条の三第十三項 (Supplementary Provisions, Article 35-3, paragraph (13)), suppl-3251-226/art-35-3/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-13
- suppl-3251-226/art-35-3/par-16: 前項 → 地方税法 附則第三十五条の三第十五項 (Supplementary Provisions, Article 35-3, paragraph (15)), suppl-3251-226/art-35-3/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-15
- suppl-3251-226/art-35-3/par-16: 租税特別措置法第三十七条の十三の三第八項 → 租税特別措置法 第三十七条の十三の三第八項 (Article 37-13-3, paragraph (8)), art-37-13-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-8
- suppl-3251-226/art-35-3/par-16: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-3/par-17: 第十五項 → 地方税法 附則第三十五条の三第十五項 (Supplementary Provisions, Article 35-3, paragraph (15)), suppl-3251-226/art-35-3/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-15
- suppl-3251-226/art-35-3/par-17: 附則第三十五条の二第五項から第七項まで → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-3/par-17: 附則第三十五条の二第五項から第七項まで → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-6
- suppl-3251-226/art-35-3/par-17: 附則第三十五条の二第五項から第七項まで → 地方税法 附則第三十五条の二第七項 (Supplementary Provisions, Article 35-2, paragraph (7)), suppl-3251-226/art-35-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-7
- suppl-3251-226/art-35-3/par-17: 附則第三十五条の二の二第五項から第七項まで → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-35-3/par-17: 附則第三十五条の二の二第五項から第七項まで → 地方税法 附則第三十五条の二の二第六項 (Supplementary Provisions, Article 35-2-2, paragraph (6)), suppl-3251-226/art-35-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-6
- suppl-3251-226/art-35-3/par-17: 附則第三十五条の二の二第五項から第七項まで → 地方税法 附則第三十五条の二の二第七項 (Supplementary Provisions, Article 35-2-2, paragraph (7)), suppl-3251-226/art-35-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-7
- suppl-3251-226/art-35-3/par-18: 第三百十七条の二第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-35-3/par-18: 同条第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-35-3/par-18: 同条第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- suppl-3251-226/art-35-3/par-18: 第十五項 → 地方税法 附則第三十五条の三第十五項 (Supplementary Provisions, Article 35-3, paragraph (15)), suppl-3251-226/art-35-3/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-15
- suppl-3251-226/art-35-3/par-18: 同条第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-35-3/par-18: 附則第三十五条の三第十六項 → 地方税法 附則第三十五条の三第十六項 (Supplementary Provisions, Article 35-3, paragraph (16)), suppl-3251-226/art-35-3/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-16
- suppl-3251-226/art-35-3/par-19: 第十五項 → 地方税法 附則第三十五条の三第十五項 (Supplementary Provisions, Article 35-3, paragraph (15)), suppl-3251-226/art-35-3/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-15
- suppl-3251-226/art-35-3/par-19: 第三百十七条の三 → 地方税法 第三百十七条の三 (Article 317-3), art-317-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3
- suppl-3251-226/art-35-3/par-19: 同条第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-35-3/par-19: 租税特別措置法第三十七条の十三の三第十項 → 租税特別措置法 第三十七条の十三の三第十項 (Article 37-13-3, paragraph (10)), art-37-13-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-10
- suppl-3251-226/art-35-3/par-19: 同法第三十七条の十二の二第九項 → 租税特別措置法 第三十七条の十二の二第九項 (Article 37-12-2, paragraph (9)), art-37-12-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-9
- suppl-3251-226/art-35-3/par-19: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- suppl-3251-226/art-35-3/par-19: 前条第一項から第四項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-35-3/par-19: 前条第一項から第四項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- suppl-3251-226/art-35-3/par-19: 前条第一項から第四項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-35-3/par-19: 前条第一項から第四項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-35-3/par-19: 附則第三十五条の三第十八項 → 地方税法 附則第三十五条の三第十八項 (Supplementary Provisions, Article 35-3, paragraph (18)), suppl-3251-226/art-35-3/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-18
- suppl-3251-226/art-35-3/par-19: 同条第二項 → 地方税法 第三百十七条の三第二項 (Article 317-3, paragraph (2)), art-317-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-2
- suppl-3251-226/art-35-3/par-20: 第十一項 → 地方税法 附則第三十五条の三第十一項 (Supplementary Provisions, Article 35-3, paragraph (11)), suppl-3251-226/art-35-3/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-11
- suppl-3251-226/art-35-3/par-20: 第十六項 → 地方税法 附則第三十五条の三第十六項 (Supplementary Provisions, Article 35-3, paragraph (16)), suppl-3251-226/art-35-3/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-16
- suppl-3251-226/art-35-3/par-20: 第十一項から前項まで → 地方税法 附則第三十五条の三第十二項 (Supplementary Provisions, Article 35-3, paragraph (12)), suppl-3251-226/art-35-3/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-12
- suppl-3251-226/art-35-3/par-20: 第十一項から前項まで → 地方税法 附則第三十五条の三第十三項 (Supplementary Provisions, Article 35-3, paragraph (13)), suppl-3251-226/art-35-3/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-13
- suppl-3251-226/art-35-3/par-20: 第十一項から前項まで → 地方税法 附則第三十五条の三第十四項 (Supplementary Provisions, Article 35-3, paragraph (14)), suppl-3251-226/art-35-3/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-14
- suppl-3251-226/art-35-3/par-20: 第十一項から前項まで → 地方税法 附則第三十五条の三第十五項 (Supplementary Provisions, Article 35-3, paragraph (15)), suppl-3251-226/art-35-3/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-15
- suppl-3251-226/art-35-3/par-20: 第十一項から前項まで → 地方税法 附則第三十五条の三第十七項 (Supplementary Provisions, Article 35-3, paragraph (17)), suppl-3251-226/art-35-3/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-17
- suppl-3251-226/art-35-3/par-20: 第十一項から前項まで → 地方税法 附則第三十五条の三第十八項 (Supplementary Provisions, Article 35-3, paragraph (18)), suppl-3251-226/art-35-3/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-18
- suppl-3251-226/art-35-3/par-20: 第十一項から前項まで → 地方税法 附則第三十五条の三第十九項 (Supplementary Provisions, Article 35-3, paragraph (19)), suppl-3251-226/art-35-3/par-19 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3/par-19
- suppl-3251-226/art-35-3-2/par-1: 租税特別措置法第三十七条の十四第五項第二号 → 租税特別措置法 第三十七条の十四第五項第二号 (Article 37-14, paragraph (5), item (ii)), art-37-14/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-2
- suppl-3251-226/art-35-3-2/par-1: この条 → 地方税法 附則第三十五条の三の二 (Supplementary Provisions, Article 35-3-2), suppl-3251-226/art-35-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2
- suppl-3251-226/art-35-3-2/par-1: 同項第四号 → 租税特別措置法 第三十七条の十四第五項第四号 (Article 37-14, paragraph (5), item (iv)), art-37-14/par-5/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-4
- suppl-3251-226/art-35-3-2/par-1: 同項第六号 → 租税特別措置法 第三十七条の十四第五項第六号 (Article 37-14, paragraph (5), item (vi)), art-37-14/par-5/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6
- suppl-3251-226/art-35-3-2/par-1: 同法第三十七条の十四第一項 → 租税特別措置法 第三十七条の十四第一項 (Article 37-14, paragraph (1)), art-37-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1
- suppl-3251-226/art-35-3-2/par-1: この項 → 地方税法 附則第三十五条の三の二第一項 (Supplementary Provisions, Article 35-3-2, paragraph (1)), suppl-3251-226/art-35-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-1
- suppl-3251-226/art-35-3-2/par-1: 第六項 → 地方税法 附則第三十五条の三の二第六項 (Supplementary Provisions, Article 35-3-2, paragraph (6)), suppl-3251-226/art-35-3-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-6
- suppl-3251-226/art-35-3-2/par-2: 租税特別措置法第三十七条の十四第四項 → 租税特別措置法 第三十七条の十四第四項 (Article 37-14, paragraph (4)), art-37-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4
- suppl-3251-226/art-35-3-2/par-2: 同条第五項第三号 → 租税特別措置法 第三十七条の十四第五項第三号 (Article 37-14, paragraph (5), item (iii)), art-37-14/par-5/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-3
- suppl-3251-226/art-35-3-2/par-2: この項 → 地方税法 附則第三十五条の三の二第二項 (Supplementary Provisions, Article 35-3-2, paragraph (2)), suppl-3251-226/art-35-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-2
- suppl-3251-226/art-35-3-2/par-2: 第七項 → 地方税法 附則第三十五条の三の二第七項 (Supplementary Provisions, Article 35-3-2, paragraph (7)), suppl-3251-226/art-35-3-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-7
- suppl-3251-226/art-35-3-2/par-2: 同条第五項第五号 → 租税特別措置法 第三十七条の十四第五項第五号 (Article 37-14, paragraph (5), item (v)), art-37-14/par-5/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-5
- suppl-3251-226/art-35-3-2/par-2: 同条第五項第七号 → 租税特別措置法 第三十七条の十四第五項第七号 (Article 37-14, paragraph (5), item (vii)), art-37-14/par-5/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-7
- suppl-3251-226/art-35-3-2/par-2: 同条第五項第八号 → 租税特別措置法 第三十七条の十四第五項第八号 (Article 37-14, paragraph (5), item (viii)), art-37-14/par-5/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-8
- suppl-3251-226/art-35-3-2/par-2: この条 → 地方税法 附則第三十五条の三の二 (Supplementary Provisions, Article 35-3-2), suppl-3251-226/art-35-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2
- suppl-3251-226/art-35-3-2/par-2: 同条第四項第一号 → 租税特別措置法 第三十七条の十四第四項第一号 (Article 37-14, paragraph (4), item (i)), art-37-14/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4/item-1
- suppl-3251-226/art-35-3-2/par-2: 同項第二号 → 租税特別措置法 第三十七条の十四第四項第二号 (Article 37-14, paragraph (4), item (ii)), art-37-14/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4/item-2
- suppl-3251-226/art-35-3-2/par-2: 前項 → 地方税法 附則第三十五条の三の二第一項 (Supplementary Provisions, Article 35-3-2, paragraph (1)), suppl-3251-226/art-35-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-1
- suppl-3251-226/art-35-3-2/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-3-2/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第二項 (Supplementary Provisions, Article 35-2, paragraph (2)), suppl-3251-226/art-35-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-2
- suppl-3251-226/art-35-3-2/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第三項 (Supplementary Provisions, Article 35-2, paragraph (3)), suppl-3251-226/art-35-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-3
- suppl-3251-226/art-35-3-2/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第四項 (Supplementary Provisions, Article 35-2, paragraph (4)), suppl-3251-226/art-35-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4
- suppl-3251-226/art-35-3-2/par-3: 第一号から第三号まで → 地方税法 附則第三十五条の三の二第三項第一号 (Supplementary Provisions, Article 35-3-2, paragraph (3), item (i)), suppl-3251-226/art-35-3-2/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-1
- suppl-3251-226/art-35-3-2/par-3: 第一号から第三号まで → 地方税法 附則第三十五条の三の二第三項第二号 (Supplementary Provisions, Article 35-3-2, paragraph (3), item (ii)), suppl-3251-226/art-35-3-2/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-2
- suppl-3251-226/art-35-3-2/par-3: 第一号から第三号まで → 地方税法 附則第三十五条の三の二第三項第三号 (Supplementary Provisions, Article 35-3-2, paragraph (3), item (iii)), suppl-3251-226/art-35-3-2/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-3
- suppl-3251-226/art-35-3-2/par-3/item-2: 租税特別措置法第三十七条の十四第四項第一号 → 租税特別措置法 第三十七条の十四第四項第一号 (Article 37-14, paragraph (4), item (i)), art-37-14/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4/item-1
- suppl-3251-226/art-35-3-2/par-3/item-2: 第八項 → 地方税法 附則第三十五条の三の二第八項 (Supplementary Provisions, Article 35-3-2, paragraph (8)), suppl-3251-226/art-35-3-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8
- suppl-3251-226/art-35-3-2/par-3/item-2: 同条第五項第六号 → 租税特別措置法 第三十七条の十四第五項第六号 (Article 37-14, paragraph (5), item (vi)), art-37-14/par-5/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6
- suppl-3251-226/art-35-3-2/par-3/item-2: この号 → 地方税法 附則第三十五条の三の二第三項第二号 (Supplementary Provisions, Article 35-3-2, paragraph (3), item (ii)), suppl-3251-226/art-35-3-2/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-2
- suppl-3251-226/art-35-3-2/par-3/item-2: 第四号 → 地方税法 附則第三十五条の三の二第三項第四号 (Supplementary Provisions, Article 35-3-2, paragraph (3), item (iv)), suppl-3251-226/art-35-3-2/par-3/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-4
- suppl-3251-226/art-35-3-2/par-3/item-2: 前項 → 地方税法 附則第三十五条の三の二第二項 (Supplementary Provisions, Article 35-3-2, paragraph (2)), suppl-3251-226/art-35-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-2
- suppl-3251-226/art-35-3-2/par-3/item-4: 第二号 → 地方税法 附則第三十五条の三の二第三項第二号 (Supplementary Provisions, Article 35-3-2, paragraph (3), item (ii)), suppl-3251-226/art-35-3-2/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-2
- suppl-3251-226/art-35-3-2/par-3/item-5: 第三号 → 地方税法 附則第三十五条の三の二第三項第三号 (Supplementary Provisions, Article 35-3-2, paragraph (3), item (iii)), suppl-3251-226/art-35-3-2/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-3
- suppl-3251-226/art-35-3-2/par-3/item-5: 租税特別措置法第三十七条の十四第五項第六号 → 租税特別措置法 第三十七条の十四第五項第六号 (Article 37-14, paragraph (5), item (vi)), art-37-14/par-5/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6
- suppl-3251-226/art-35-3-2/par-4: 前項 → 地方税法 附則第三十五条の三の二第三項 (Supplementary Provisions, Article 35-3-2, paragraph (3)), suppl-3251-226/art-35-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3
- suppl-3251-226/art-35-3-2/par-4: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の二第三項第一号 (Supplementary Provisions, Article 35-3-2, paragraph (3), item (i)), suppl-3251-226/art-35-3-2/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-1
- suppl-3251-226/art-35-3-2/par-4: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の二第三項第二号 (Supplementary Provisions, Article 35-3-2, paragraph (3), item (ii)), suppl-3251-226/art-35-3-2/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-2
- suppl-3251-226/art-35-3-2/par-4: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の二第三項第三号 (Supplementary Provisions, Article 35-3-2, paragraph (3), item (iii)), suppl-3251-226/art-35-3-2/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3/item-3
- suppl-3251-226/art-35-3-2/par-4: 所得税法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- suppl-3251-226/art-35-3-2/par-5: 前各項 → 地方税法 附則第三十五条の三の二第一項 (Supplementary Provisions, Article 35-3-2, paragraph (1)), suppl-3251-226/art-35-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-1
- suppl-3251-226/art-35-3-2/par-5: 前各項 → 地方税法 附則第三十五条の三の二第二項 (Supplementary Provisions, Article 35-3-2, paragraph (2)), suppl-3251-226/art-35-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-2
- suppl-3251-226/art-35-3-2/par-5: 前各項 → 地方税法 附則第三十五条の三の二第三項 (Supplementary Provisions, Article 35-3-2, paragraph (3)), suppl-3251-226/art-35-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-3
- suppl-3251-226/art-35-3-2/par-5: 前各項 → 地方税法 附則第三十五条の三の二第四項 (Supplementary Provisions, Article 35-3-2, paragraph (4)), suppl-3251-226/art-35-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-4
- suppl-3251-226/art-35-3-2/par-7: 租税特別措置法第三十七条の十四第四項 → 租税特別措置法 第三十七条の十四第四項 (Article 37-14, paragraph (4)), art-37-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4
- suppl-3251-226/art-35-3-2/par-7: 同項第一号 → 租税特別措置法 第三十七条の十四第四項第一号 (Article 37-14, paragraph (4), item (i)), art-37-14/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4/item-1
- suppl-3251-226/art-35-3-2/par-7: 同項第二号 → 租税特別措置法 第三十七条の十四第四項第二号 (Article 37-14, paragraph (4), item (ii)), art-37-14/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-4/item-2
- suppl-3251-226/art-35-3-2/par-7: 前項 → 地方税法 附則第三十五条の三の二第六項 (Supplementary Provisions, Article 35-3-2, paragraph (6)), suppl-3251-226/art-35-3-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-6
- suppl-3251-226/art-35-3-2/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-3-2/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-6
- suppl-3251-226/art-35-3-2/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第七項 (Supplementary Provisions, Article 35-2, paragraph (7)), suppl-3251-226/art-35-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-7
- suppl-3251-226/art-35-3-2/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第八項 (Supplementary Provisions, Article 35-2, paragraph (8)), suppl-3251-226/art-35-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8
- suppl-3251-226/art-35-3-2/par-8: 第一号から第三号まで → 地方税法 附則第三十五条の三の二第八項第一号 (Supplementary Provisions, Article 35-3-2, paragraph (8), item (i)), suppl-3251-226/art-35-3-2/par-8/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-1
- suppl-3251-226/art-35-3-2/par-8: 第一号から第三号まで → 地方税法 附則第三十五条の三の二第八項第二号 (Supplementary Provisions, Article 35-3-2, paragraph (8), item (ii)), suppl-3251-226/art-35-3-2/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-2
- suppl-3251-226/art-35-3-2/par-8: 第一号から第三号まで → 地方税法 附則第三十五条の三の二第八項第三号 (Supplementary Provisions, Article 35-3-2, paragraph (8), item (iii)), suppl-3251-226/art-35-3-2/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-3
- suppl-3251-226/art-35-3-2/par-8/item-2: 租税特別措置法第三十七条の十四第五項第六号 → 租税特別措置法 第三十七条の十四第五項第六号 (Article 37-14, paragraph (5), item (vi)), art-37-14/par-5/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6
- suppl-3251-226/art-35-3-2/par-8/item-2: この号 → 地方税法 附則第三十五条の三の二第八項第二号 (Supplementary Provisions, Article 35-3-2, paragraph (8), item (ii)), suppl-3251-226/art-35-3-2/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-2
- suppl-3251-226/art-35-3-2/par-8/item-2: 第四号 → 地方税法 附則第三十五条の三の二第八項第四号 (Supplementary Provisions, Article 35-3-2, paragraph (8), item (iv)), suppl-3251-226/art-35-3-2/par-8/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-4
- suppl-3251-226/art-35-3-2/par-8/item-2: 前項 → 地方税法 附則第三十五条の三の二第七項 (Supplementary Provisions, Article 35-3-2, paragraph (7)), suppl-3251-226/art-35-3-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-7
- suppl-3251-226/art-35-3-2/par-8/item-4: 第二号 → 地方税法 附則第三十五条の三の二第八項第二号 (Supplementary Provisions, Article 35-3-2, paragraph (8), item (ii)), suppl-3251-226/art-35-3-2/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-2
- suppl-3251-226/art-35-3-2/par-8/item-5: 第三号 → 地方税法 附則第三十五条の三の二第八項第三号 (Supplementary Provisions, Article 35-3-2, paragraph (8), item (iii)), suppl-3251-226/art-35-3-2/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-3
- suppl-3251-226/art-35-3-2/par-8/item-5: 租税特別措置法第三十七条の十四第五項第六号 → 租税特別措置法 第三十七条の十四第五項第六号 (Article 37-14, paragraph (5), item (vi)), art-37-14/par-5/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6
- suppl-3251-226/art-35-3-2/par-9: 前項 → 地方税法 附則第三十五条の三の二第八項 (Supplementary Provisions, Article 35-3-2, paragraph (8)), suppl-3251-226/art-35-3-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8
- suppl-3251-226/art-35-3-2/par-9: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の二第八項第一号 (Supplementary Provisions, Article 35-3-2, paragraph (8), item (i)), suppl-3251-226/art-35-3-2/par-8/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-1
- suppl-3251-226/art-35-3-2/par-9: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の二第八項第二号 (Supplementary Provisions, Article 35-3-2, paragraph (8), item (ii)), suppl-3251-226/art-35-3-2/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-2
- suppl-3251-226/art-35-3-2/par-9: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の二第八項第三号 (Supplementary Provisions, Article 35-3-2, paragraph (8), item (iii)), suppl-3251-226/art-35-3-2/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8/item-3
- suppl-3251-226/art-35-3-2/par-9: 所得税法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- suppl-3251-226/art-35-3-2/par-10: 第六項から前項まで → 地方税法 附則第三十五条の三の二第六項 (Supplementary Provisions, Article 35-3-2, paragraph (6)), suppl-3251-226/art-35-3-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-6
- suppl-3251-226/art-35-3-2/par-10: 第六項から前項まで → 地方税法 附則第三十五条の三の二第七項 (Supplementary Provisions, Article 35-3-2, paragraph (7)), suppl-3251-226/art-35-3-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-7
- suppl-3251-226/art-35-3-2/par-10: 第六項から前項まで → 地方税法 附則第三十五条の三の二第八項 (Supplementary Provisions, Article 35-3-2, paragraph (8)), suppl-3251-226/art-35-3-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-8
- suppl-3251-226/art-35-3-2/par-10: 第六項から前項まで → 地方税法 附則第三十五条の三の二第九項 (Supplementary Provisions, Article 35-3-2, paragraph (9)), suppl-3251-226/art-35-3-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-2/par-9
- suppl-3251-226/art-35-3-3/par-1: 第七十一条の四十八第一項 → 地方税法 第七十一条の四十八第一項 (Article 71-48, paragraph (1)), art-71-48/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-38#art-71-48/par-1
- suppl-3251-226/art-35-3-3/par-2: 前項 → 地方税法 附則第三十五条の三の三第一項 (Supplementary Provisions, Article 35-3-3, paragraph (1)), suppl-3251-226/art-35-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3/par-1
- suppl-3251-226/art-35-3-3/par-2: 第二十四条第一項第七号 → 地方税法 第二十四条第一項第七号 (Article 24, paragraph (1), item (vii)), art-24/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-1/item-7
- suppl-3251-226/art-35-3-3/par-2: 第七十一条の五十一第一項 → 地方税法 第七十一条の五十一第一項 (Article 71-51, paragraph (1)), art-71-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-38#art-71-51/par-1
- suppl-3251-226/art-35-3-3/par-2: 第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-38#art-71-51/par-2
- suppl-3251-226/art-35-3-3/par-2: 租税特別措置法第三十七条の十四第五項第一号 → 租税特別措置法 第三十七条の十四第五項第一号 (Article 37-14, paragraph (5), item (i)), art-37-14/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1
- suppl-3251-226/art-35-3-3/par-2: 租税特別措置法第三十七条の十一の三第三項第一号 → 租税特別措置法 第三十七条の十一の三第三項第一号 (Article 37-11-3, paragraph (3), item (i)), art-37-11-3/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-1
- suppl-3251-226/art-35-3-3/par-2: 租税特別措置法第三十七条の十四第一項 → 租税特別措置法 第三十七条の十四第一項 (Article 37-14, paragraph (1)), art-37-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1
- suppl-3251-226/art-35-3-3/par-3: 前二項 → 地方税法 附則第三十五条の三の三第一項 (Supplementary Provisions, Article 35-3-3, paragraph (1)), suppl-3251-226/art-35-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3/par-1
- suppl-3251-226/art-35-3-3/par-3: 前二項 → 地方税法 附則第三十五条の三の三第二項 (Supplementary Provisions, Article 35-3-3, paragraph (2)), suppl-3251-226/art-35-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3/par-2
- suppl-3251-226/art-35-3-3/par-3: 次条第一項第七号 → 地方税法 第二十四条第一項第七号 (Article 24, paragraph (1), item (vii)), art-24/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-1/item-7
- suppl-3251-226/art-35-3-3/par-4: 前三項 → 地方税法 附則第三十五条の三の三第一項 (Supplementary Provisions, Article 35-3-3, paragraph (1)), suppl-3251-226/art-35-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3/par-1
- suppl-3251-226/art-35-3-3/par-4: 前三項 → 地方税法 附則第三十五条の三の三第二項 (Supplementary Provisions, Article 35-3-3, paragraph (2)), suppl-3251-226/art-35-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3/par-2
- suppl-3251-226/art-35-3-3/par-4: 前三項 → 地方税法 附則第三十五条の三の三第三項 (Supplementary Provisions, Article 35-3-3, paragraph (3)), suppl-3251-226/art-35-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-3/par-3
- suppl-3251-226/art-35-3-4/par-1: 租税特別措置法第三十七条の十四の二第五項第二号 → 租税特別措置法 第三十七条の十四の二第五項第二号 (Article 37-14-2, paragraph (5), item (ii)), art-37-14-2/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2
- suppl-3251-226/art-35-3-4/par-1: この条 → 地方税法 附則第三十五条の三の四 (Supplementary Provisions, Article 35-3-4), suppl-3251-226/art-35-3-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4
- suppl-3251-226/art-35-3-4/par-1: 同法第三十七条の十四の二第一項 → 租税特別措置法 第三十七条の十四の二第一項 (Article 37-14-2, paragraph (1)), art-37-14-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-1
- suppl-3251-226/art-35-3-4/par-2: 租税特別措置法第三十七条の十四の二第四項 → 租税特別措置法 第三十七条の十四の二第四項 (Article 37-14-2, paragraph (4)), art-37-14-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4
- suppl-3251-226/art-35-3-4/par-2: 同条第五項第三号 → 租税特別措置法 第三十七条の十四の二第五項第三号 (Article 37-14-2, paragraph (5), item (iii)), art-37-14-2/par-5/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-3
- suppl-3251-226/art-35-3-4/par-2: この条 → 地方税法 附則第三十五条の三の四 (Supplementary Provisions, Article 35-3-4), suppl-3251-226/art-35-3-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4
- suppl-3251-226/art-35-3-4/par-2: 同項第四号 → 租税特別措置法 第三十七条の十四の二第五項第四号 (Article 37-14-2, paragraph (5), item (iv)), art-37-14-2/par-5/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-4
- suppl-3251-226/art-35-3-4/par-2: 同法第三十七条の十四の二第四項第一号 → 租税特別措置法 第三十七条の十四の二第四項第一号 (Article 37-14-2, paragraph (4), item (i)), art-37-14-2/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-1
- suppl-3251-226/art-35-3-4/par-2: 同項第三号 → 租税特別措置法 第三十七条の十四の二第四項第三号 (Article 37-14-2, paragraph (4), item (iii)), art-37-14-2/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-3
- suppl-3251-226/art-35-3-4/par-2: 同項第二号 → 租税特別措置法 第三十七条の十四の二第四項第二号 (Article 37-14-2, paragraph (4), item (ii)), art-37-14-2/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-2
- suppl-3251-226/art-35-3-4/par-2: 前項 → 地方税法 附則第三十五条の三の四第一項 (Supplementary Provisions, Article 35-3-4, paragraph (1)), suppl-3251-226/art-35-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-1
- suppl-3251-226/art-35-3-4/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-3-4/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第二項 (Supplementary Provisions, Article 35-2, paragraph (2)), suppl-3251-226/art-35-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-2
- suppl-3251-226/art-35-3-4/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第三項 (Supplementary Provisions, Article 35-2, paragraph (3)), suppl-3251-226/art-35-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-3
- suppl-3251-226/art-35-3-4/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第四項 (Supplementary Provisions, Article 35-2, paragraph (4)), suppl-3251-226/art-35-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-4
- suppl-3251-226/art-35-3-4/par-3: 租税特別措置法第三十七条の十四の二第五項第五号 → 租税特別措置法 第三十七条の十四の二第五項第五号 (Article 37-14-2, paragraph (5), item (v)), art-37-14-2/par-5/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-5
- suppl-3251-226/art-35-3-4/par-3: 第八項 → 地方税法 附則第三十五条の三の四第八項 (Supplementary Provisions, Article 35-3-4, paragraph (8)), suppl-3251-226/art-35-3-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8
- suppl-3251-226/art-35-3-4/par-3: 同条第四項第三号 → 租税特別措置法 第三十七条の十四の二第四項第三号 (Article 37-14-2, paragraph (4), item (iii)), art-37-14-2/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-3
- suppl-3251-226/art-35-3-4/par-3: 第一号から第三号まで → 地方税法 附則第三十五条の三の四第三項第一号 (Supplementary Provisions, Article 35-3-4, paragraph (3), item (i)), suppl-3251-226/art-35-3-4/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-1
- suppl-3251-226/art-35-3-4/par-3: 第一号から第三号まで → 地方税法 附則第三十五条の三の四第三項第二号 (Supplementary Provisions, Article 35-3-4, paragraph (3), item (ii)), suppl-3251-226/art-35-3-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-2
- suppl-3251-226/art-35-3-4/par-3: 第一号から第三号まで → 地方税法 附則第三十五条の三の四第三項第三号 (Supplementary Provisions, Article 35-3-4, paragraph (3), item (iii)), suppl-3251-226/art-35-3-4/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-3
- suppl-3251-226/art-35-3-4/par-3/item-2: 租税特別措置法第三十七条の十四の二第四項第一号 → 租税特別措置法 第三十七条の十四の二第四項第一号 (Article 37-14-2, paragraph (4), item (i)), art-37-14-2/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-1
- suppl-3251-226/art-35-3-4/par-3/item-2: 第八項 → 地方税法 附則第三十五条の三の四第八項 (Supplementary Provisions, Article 35-3-4, paragraph (8)), suppl-3251-226/art-35-3-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8
- suppl-3251-226/art-35-3-4/par-3/item-2: 同条第五項第二号 → 租税特別措置法 第三十七条の十四の二第五項第二号 (Article 37-14-2, paragraph (5), item (ii)), art-37-14-2/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2
- suppl-3251-226/art-35-3-4/par-3/item-2: この号 → 地方税法 附則第三十五条の三の四第三項第二号 (Supplementary Provisions, Article 35-3-4, paragraph (3), item (ii)), suppl-3251-226/art-35-3-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-2
- suppl-3251-226/art-35-3-4/par-3/item-2: 第四号 → 地方税法 附則第三十五条の三の四第三項第四号 (Supplementary Provisions, Article 35-3-4, paragraph (3), item (iv)), suppl-3251-226/art-35-3-4/par-3/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-4
- suppl-3251-226/art-35-3-4/par-3/item-2: 前項 → 地方税法 附則第三十五条の三の四第二項 (Supplementary Provisions, Article 35-3-4, paragraph (2)), suppl-3251-226/art-35-3-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-2
- suppl-3251-226/art-35-3-4/par-3/item-4: 第二号 → 地方税法 附則第三十五条の三の四第三項第二号 (Supplementary Provisions, Article 35-3-4, paragraph (3), item (ii)), suppl-3251-226/art-35-3-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-2
- suppl-3251-226/art-35-3-4/par-3/item-5: 第三号 → 地方税法 附則第三十五条の三の四第三項第三号 (Supplementary Provisions, Article 35-3-4, paragraph (3), item (iii)), suppl-3251-226/art-35-3-4/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-3
- suppl-3251-226/art-35-3-4/par-3/item-5: 租税特別措置法第三十七条の十四の二第五項第二号 → 租税特別措置法 第三十七条の十四の二第五項第二号 (Article 37-14-2, paragraph (5), item (ii)), art-37-14-2/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2
- suppl-3251-226/art-35-3-4/par-4: 前項 → 地方税法 附則第三十五条の三の四第三項 (Supplementary Provisions, Article 35-3-4, paragraph (3)), suppl-3251-226/art-35-3-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3
- suppl-3251-226/art-35-3-4/par-4: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の四第三項第一号 (Supplementary Provisions, Article 35-3-4, paragraph (3), item (i)), suppl-3251-226/art-35-3-4/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-1
- suppl-3251-226/art-35-3-4/par-4: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の四第三項第二号 (Supplementary Provisions, Article 35-3-4, paragraph (3), item (ii)), suppl-3251-226/art-35-3-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-2
- suppl-3251-226/art-35-3-4/par-4: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の四第三項第三号 (Supplementary Provisions, Article 35-3-4, paragraph (3), item (iii)), suppl-3251-226/art-35-3-4/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3/item-3
- suppl-3251-226/art-35-3-4/par-4: 所得税法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- suppl-3251-226/art-35-3-4/par-5: 前各項 → 地方税法 附則第三十五条の三の四第一項 (Supplementary Provisions, Article 35-3-4, paragraph (1)), suppl-3251-226/art-35-3-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-1
- suppl-3251-226/art-35-3-4/par-5: 前各項 → 地方税法 附則第三十五条の三の四第二項 (Supplementary Provisions, Article 35-3-4, paragraph (2)), suppl-3251-226/art-35-3-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-2
- suppl-3251-226/art-35-3-4/par-5: 前各項 → 地方税法 附則第三十五条の三の四第三項 (Supplementary Provisions, Article 35-3-4, paragraph (3)), suppl-3251-226/art-35-3-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-3
- suppl-3251-226/art-35-3-4/par-5: 前各項 → 地方税法 附則第三十五条の三の四第四項 (Supplementary Provisions, Article 35-3-4, paragraph (4)), suppl-3251-226/art-35-3-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-4
- suppl-3251-226/art-35-3-4/par-7: 租税特別措置法第三十七条の十四の二第四項 → 租税特別措置法 第三十七条の十四の二第四項 (Article 37-14-2, paragraph (4)), art-37-14-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4
- suppl-3251-226/art-35-3-4/par-7: 同項第一号 → 租税特別措置法 第三十七条の十四の二第四項第一号 (Article 37-14-2, paragraph (4), item (i)), art-37-14-2/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-1
- suppl-3251-226/art-35-3-4/par-7: 同項第三号 → 租税特別措置法 第三十七条の十四の二第四項第三号 (Article 37-14-2, paragraph (4), item (iii)), art-37-14-2/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-3
- suppl-3251-226/art-35-3-4/par-7: 同項第二号 → 租税特別措置法 第三十七条の十四の二第四項第二号 (Article 37-14-2, paragraph (4), item (ii)), art-37-14-2/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-2
- suppl-3251-226/art-35-3-4/par-7: 前項 → 地方税法 附則第三十五条の三の四第六項 (Supplementary Provisions, Article 35-3-4, paragraph (6)), suppl-3251-226/art-35-3-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-6
- suppl-3251-226/art-35-3-4/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-3-4/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-6
- suppl-3251-226/art-35-3-4/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第七項 (Supplementary Provisions, Article 35-2, paragraph (7)), suppl-3251-226/art-35-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-7
- suppl-3251-226/art-35-3-4/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第八項 (Supplementary Provisions, Article 35-2, paragraph (8)), suppl-3251-226/art-35-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-8
- suppl-3251-226/art-35-3-4/par-8: 租税特別措置法第三十七条の十四の二第四項第三号 → 租税特別措置法 第三十七条の十四の二第四項第三号 (Article 37-14-2, paragraph (4), item (iii)), art-37-14-2/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-3
- suppl-3251-226/art-35-3-4/par-8: 第一号から第三号まで → 地方税法 附則第三十五条の三の四第八項第一号 (Supplementary Provisions, Article 35-3-4, paragraph (8), item (i)), suppl-3251-226/art-35-3-4/par-8/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-1
- suppl-3251-226/art-35-3-4/par-8: 第一号から第三号まで → 地方税法 附則第三十五条の三の四第八項第二号 (Supplementary Provisions, Article 35-3-4, paragraph (8), item (ii)), suppl-3251-226/art-35-3-4/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-2
- suppl-3251-226/art-35-3-4/par-8: 第一号から第三号まで → 地方税法 附則第三十五条の三の四第八項第三号 (Supplementary Provisions, Article 35-3-4, paragraph (8), item (iii)), suppl-3251-226/art-35-3-4/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-3
- suppl-3251-226/art-35-3-4/par-8/item-2: 租税特別措置法第三十七条の十四の二第五項第二号 → 租税特別措置法 第三十七条の十四の二第五項第二号 (Article 37-14-2, paragraph (5), item (ii)), art-37-14-2/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2
- suppl-3251-226/art-35-3-4/par-8/item-2: この号 → 地方税法 附則第三十五条の三の四第八項第二号 (Supplementary Provisions, Article 35-3-4, paragraph (8), item (ii)), suppl-3251-226/art-35-3-4/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-2
- suppl-3251-226/art-35-3-4/par-8/item-2: 第四号 → 地方税法 附則第三十五条の三の四第八項第四号 (Supplementary Provisions, Article 35-3-4, paragraph (8), item (iv)), suppl-3251-226/art-35-3-4/par-8/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-4
- suppl-3251-226/art-35-3-4/par-8/item-2: 前項 → 地方税法 附則第三十五条の三の四第七項 (Supplementary Provisions, Article 35-3-4, paragraph (7)), suppl-3251-226/art-35-3-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-7
- suppl-3251-226/art-35-3-4/par-8/item-4: 第二号 → 地方税法 附則第三十五条の三の四第八項第二号 (Supplementary Provisions, Article 35-3-4, paragraph (8), item (ii)), suppl-3251-226/art-35-3-4/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-2
- suppl-3251-226/art-35-3-4/par-8/item-5: 第三号 → 地方税法 附則第三十五条の三の四第八項第三号 (Supplementary Provisions, Article 35-3-4, paragraph (8), item (iii)), suppl-3251-226/art-35-3-4/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-3
- suppl-3251-226/art-35-3-4/par-8/item-5: 租税特別措置法第三十七条の十四の二第五項第二号 → 租税特別措置法 第三十七条の十四の二第五項第二号 (Article 37-14-2, paragraph (5), item (ii)), art-37-14-2/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2
- suppl-3251-226/art-35-3-4/par-9: 前項 → 地方税法 附則第三十五条の三の四第八項 (Supplementary Provisions, Article 35-3-4, paragraph (8)), suppl-3251-226/art-35-3-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8
- suppl-3251-226/art-35-3-4/par-9: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の四第八項第一号 (Supplementary Provisions, Article 35-3-4, paragraph (8), item (i)), suppl-3251-226/art-35-3-4/par-8/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-1
- suppl-3251-226/art-35-3-4/par-9: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の四第八項第二号 (Supplementary Provisions, Article 35-3-4, paragraph (8), item (ii)), suppl-3251-226/art-35-3-4/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-2
- suppl-3251-226/art-35-3-4/par-9: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の四第八項第三号 (Supplementary Provisions, Article 35-3-4, paragraph (8), item (iii)), suppl-3251-226/art-35-3-4/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8/item-3
- suppl-3251-226/art-35-3-4/par-9: 所得税法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- suppl-3251-226/art-35-3-4/par-10: 第六項から前項まで → 地方税法 附則第三十五条の三の四第六項 (Supplementary Provisions, Article 35-3-4, paragraph (6)), suppl-3251-226/art-35-3-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-6
- suppl-3251-226/art-35-3-4/par-10: 第六項から前項まで → 地方税法 附則第三十五条の三の四第七項 (Supplementary Provisions, Article 35-3-4, paragraph (7)), suppl-3251-226/art-35-3-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-7
- suppl-3251-226/art-35-3-4/par-10: 第六項から前項まで → 地方税法 附則第三十五条の三の四第八項 (Supplementary Provisions, Article 35-3-4, paragraph (8)), suppl-3251-226/art-35-3-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-8
- suppl-3251-226/art-35-3-4/par-10: 第六項から前項まで → 地方税法 附則第三十五条の三の四第九項 (Supplementary Provisions, Article 35-3-4, paragraph (9)), suppl-3251-226/art-35-3-4/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-4/par-9
- suppl-3251-226/art-35-3-5/par-1: 租税特別措置法第三十七条の十四の二第八項 → 租税特別措置法 第三十七条の十四の二第八項 (Article 37-14-2, paragraph (8)), art-37-14-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8
- suppl-3251-226/art-35-3-5/par-1: 同項第一号 → 租税特別措置法 第三十七条の十四の二第八項第一号 (Article 37-14-2, paragraph (8), item (i)), art-37-14-2/par-8/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8/item-1
- suppl-3251-226/art-35-3-5/par-1: 同項第二号 → 租税特別措置法 第三十七条の十四の二第八項第二号 (Article 37-14-2, paragraph (8), item (ii)), art-37-14-2/par-8/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8/item-2
- suppl-3251-226/art-35-3-5/par-1: 第七十一条の四十八第一項 → 地方税法 第七十一条の四十八第一項 (Article 71-48, paragraph (1)), art-71-48/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-38#art-71-48/par-1
- suppl-3251-226/art-35-3-5/par-2: 前項 → 地方税法 附則第三十五条の三の五第一項 (Supplementary Provisions, Article 35-3-5, paragraph (1)), suppl-3251-226/art-35-3-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5/par-1
- suppl-3251-226/art-35-3-5/par-2: 第二十四条第一項第七号 → 地方税法 第二十四条第一項第七号 (Article 24, paragraph (1), item (vii)), art-24/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-1/item-7
- suppl-3251-226/art-35-3-5/par-2: 第七十一条の五十一第一項 → 地方税法 第七十一条の五十一第一項 (Article 71-51, paragraph (1)), art-71-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-38#art-71-51/par-1
- suppl-3251-226/art-35-3-5/par-2: 第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-38#art-71-51/par-2
- suppl-3251-226/art-35-3-5/par-2: 租税特別措置法第三十七条の十四の二第五項第一号 → 租税特別措置法 第三十七条の十四の二第五項第一号 (Article 37-14-2, paragraph (5), item (i)), art-37-14-2/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-1
- suppl-3251-226/art-35-3-5/par-2: 同条第六項 → 租税特別措置法 第三十七条の十四の二第六項 (Article 37-14-2, paragraph (6)), art-37-14-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-6
- suppl-3251-226/art-35-3-5/par-2: 租税特別措置法第三十七条の十一の三第三項第一号 → 租税特別措置法 第三十七条の十一の三第三項第一号 (Article 37-11-3, paragraph (3), item (i)), art-37-11-3/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-1
- suppl-3251-226/art-35-3-5/par-2: 租税特別措置法第三十七条の十四第一項 → 租税特別措置法 第三十七条の十四第一項 (Article 37-14, paragraph (1)), art-37-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1
- suppl-3251-226/art-35-3-5/par-3: 前二項 → 地方税法 附則第三十五条の三の五第一項 (Supplementary Provisions, Article 35-3-5, paragraph (1)), suppl-3251-226/art-35-3-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5/par-1
- suppl-3251-226/art-35-3-5/par-3: 前二項 → 地方税法 附則第三十五条の三の五第二項 (Supplementary Provisions, Article 35-3-5, paragraph (2)), suppl-3251-226/art-35-3-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5/par-2
- suppl-3251-226/art-35-3-5/par-3: 次条第一項第七号 → 地方税法 第二十四条第一項第七号 (Article 24, paragraph (1), item (vii)), art-24/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-1/item-7
- suppl-3251-226/art-35-3-5/par-4: 前三項 → 地方税法 附則第三十五条の三の五第一項 (Supplementary Provisions, Article 35-3-5, paragraph (1)), suppl-3251-226/art-35-3-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5/par-1
- suppl-3251-226/art-35-3-5/par-4: 前三項 → 地方税法 附則第三十五条の三の五第二項 (Supplementary Provisions, Article 35-3-5, paragraph (2)), suppl-3251-226/art-35-3-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5/par-2
- suppl-3251-226/art-35-3-5/par-4: 前三項 → 地方税法 附則第三十五条の三の五第三項 (Supplementary Provisions, Article 35-3-5, paragraph (3)), suppl-3251-226/art-35-3-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3-5/par-3
- suppl-3251-226/art-35-4/par-1: 租税特別措置法第四十一条の十四第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- suppl-3251-226/art-35-4/par-1: 第三十二条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-1
- suppl-3251-226/art-35-4/par-1: 第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-2
- suppl-3251-226/art-35-4/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35
- suppl-3251-226/art-35-4/par-1: この項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4/par-1: 次項第三号 → 地方税法 附則第三十五条の四第二項第三号 (Supplementary Provisions, Article 35-4, paragraph (2), item (iii)), suppl-3251-226/art-35-4/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-3
- suppl-3251-226/art-35-4/par-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-35-4/par-2: 前項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4/par-2/item-1: 第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1
- suppl-3251-226/art-35-4/par-2/item-1: 第七号から第九号まで → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-7
- suppl-3251-226/art-35-4/par-2/item-1: 第十一号 → 地方税法 第二十三条第一項第十一号 (Article 23, paragraph (1), item (xi)), art-23/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-11
- suppl-3251-226/art-35-4/par-2/item-1: 第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-12
- suppl-3251-226/art-35-4/par-2/item-1: 第十三号 → 地方税法 第二十三条第一項第十三号 (Article 23, paragraph (1), item (xiii)), art-23/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-23#art-23/par-1/item-13
- suppl-3251-226/art-35-4/par-2/item-1: 第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1
- suppl-3251-226/art-35-4/par-2/item-1: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-5/par-1/item-2
- suppl-3251-226/art-35-4/par-2/item-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-35-4/par-2/item-1: 第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- suppl-3251-226/art-35-4/par-2/item-1: 第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- suppl-3251-226/art-35-4/par-2/item-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-35-4/par-2/item-1: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-4
- suppl-3251-226/art-35-4/par-2/item-1: 附則第四条の二第四項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-4
- suppl-3251-226/art-35-4/par-2/item-1: 附則第三十五条の四第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4/par-2/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-35-4/par-2/item-2: 租税特別措置法第四十一条の十四第二項第三号 → 租税特別措置法 第四十一条の十四第二項第三号 (Article 41-14, paragraph (2), item (iii)), art-41-14/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-3
- suppl-3251-226/art-35-4/par-2/item-3: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-35-4/par-2/item-3: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34
- suppl-3251-226/art-35-4/par-2/item-3: 附則第三十五条の四第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4/par-2/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-37
- suppl-3251-226/art-35-4/par-2/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2
- suppl-3251-226/art-35-4/par-2/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-3
- suppl-3251-226/art-35-4/par-2/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-3#art-37-4
- suppl-3251-226/art-35-4/par-2/item-4: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-1
- suppl-3251-226/art-35-4/par-2/item-4: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-35-4/par-2/item-4: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-35-4/par-2/item-4: 附則第三十五条の四第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4/par-2/item-4: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-35-4/par-2/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-35-4/par-2/item-5: 同条第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-1
- suppl-3251-226/art-35-4/par-2/item-5: 第二項第一号 → 地方税法 附則第三条の三第二項第一号 (Supplementary Provisions, Article 3-3, paragraph (2), item (i)), suppl-3251-226/art-3-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-1
- suppl-3251-226/art-35-4/par-2/item-5: 附則第三十五条の四第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4/par-2/item-5: 同項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-35-4/par-2/item-5: 同項第二号 → 地方税法 附則第三条の三第二項第二号 (Supplementary Provisions, Article 3-3, paragraph (2), item (ii)), suppl-3251-226/art-3-3/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-2
- suppl-3251-226/art-35-4/par-2/item-5: 同条第五項第三号 → 地方税法 附則第三条の三第五項第三号 (Supplementary Provisions, Article 3-3, paragraph (5), item (iii)), suppl-3251-226/art-3-3/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-3
- suppl-3251-226/art-35-4/par-2/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-35-4/par-2/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-35-4/par-2/item-6: 附則第五条の八第一項 → 地方税法 附則第五条の八第一項 (Supplementary Provisions, Article 5-8, paragraph (1)), suppl-3251-226/art-5-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-1
- suppl-3251-226/art-35-4/par-2/item-6: 附則第五条の十二第一項 → 地方税法 附則第五条の十二第一項 (Supplementary Provisions, Article 5-12, paragraph (1)), suppl-3251-226/art-5-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-1
- suppl-3251-226/art-35-4/par-2/item-6: 附則第三十五条の四第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4/par-2/item-6: 附則第五条の八第二項第一号 → 地方税法 附則第五条の八第二項第一号 (Supplementary Provisions, Article 5-8, paragraph (2), item (i)), suppl-3251-226/art-5-8/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-1
- suppl-3251-226/art-35-4/par-2/item-6: 附則第五条の十二第二項第一号 → 地方税法 附則第五条の十二第二項第一号 (Supplementary Provisions, Article 5-12, paragraph (2), item (i)), suppl-3251-226/art-5-12/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-1
- suppl-3251-226/art-35-4/par-2/item-7: 前各号 → 地方税法 附則第三十五条の四第二項第一号 (Supplementary Provisions, Article 35-4, paragraph (2), item (i)), suppl-3251-226/art-35-4/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-1
- suppl-3251-226/art-35-4/par-2/item-7: 前各号 → 地方税法 附則第三十五条の四第二項第二号 (Supplementary Provisions, Article 35-4, paragraph (2), item (ii)), suppl-3251-226/art-35-4/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-2
- suppl-3251-226/art-35-4/par-2/item-7: 前各号 → 地方税法 附則第三十五条の四第二項第三号 (Supplementary Provisions, Article 35-4, paragraph (2), item (iii)), suppl-3251-226/art-35-4/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-3
- suppl-3251-226/art-35-4/par-2/item-7: 前各号 → 地方税法 附則第三十五条の四第二項第四号 (Supplementary Provisions, Article 35-4, paragraph (2), item (iv)), suppl-3251-226/art-35-4/par-2/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-4
- suppl-3251-226/art-35-4/par-2/item-7: 前各号 → 地方税法 附則第三十五条の四第二項第五号 (Supplementary Provisions, Article 35-4, paragraph (2), item (v)), suppl-3251-226/art-35-4/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-5
- suppl-3251-226/art-35-4/par-2/item-7: 前各号 → 地方税法 附則第三十五条の四第二項第六号 (Supplementary Provisions, Article 35-4, paragraph (2), item (vi)), suppl-3251-226/art-35-4/par-2/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2/item-6
- suppl-3251-226/art-35-4/par-2/item-7: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2
- suppl-3251-226/art-35-4/par-2/item-7: 前項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4/par-3: 前項 → 地方税法 附則第三十五条の四第二項 (Supplementary Provisions, Article 35-4, paragraph (2)), suppl-3251-226/art-35-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-2
- suppl-3251-226/art-35-4/par-3: 第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4/par-4: 租税特別措置法第四十一条の十四第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- suppl-3251-226/art-35-4/par-4: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-1
- suppl-3251-226/art-35-4/par-4: 第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-2
- suppl-3251-226/art-35-4/par-4: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-3
- suppl-3251-226/art-35-4/par-4: この項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4/par-4: 次項第三号 → 地方税法 附則第三十五条の四第五項第三号 (Supplementary Provisions, Article 35-4, paragraph (5), item (iii)), suppl-3251-226/art-35-4/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-3
- suppl-3251-226/art-35-4/par-4: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-35-4/par-5: 前項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4/par-5/item-1: 第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1
- suppl-3251-226/art-35-4/par-5/item-1: 第七号から第九号まで → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-7
- suppl-3251-226/art-35-4/par-5/item-1: 第十一号 → 地方税法 第二百九十二条第一項第十一号 (Article 292, paragraph (1), item (xi)), art-292/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11
- suppl-3251-226/art-35-4/par-5/item-1: 第十二号 → 地方税法 第二百九十二条第一項第十二号 (Article 292, paragraph (1), item (xii)), art-292/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12
- suppl-3251-226/art-35-4/par-5/item-1: 第十三号 → 地方税法 第二百九十二条第一項第十三号 (Article 292, paragraph (1), item (xiii)), art-292/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-292#art-292/par-1/item-13
- suppl-3251-226/art-35-4/par-5/item-1: 第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1
- suppl-3251-226/art-35-4/par-5/item-1: 第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-1/item-2
- suppl-3251-226/art-35-4/par-5/item-1: 第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-295/par-3
- suppl-3251-226/art-35-4/par-5/item-1: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-35-4/par-5/item-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- suppl-3251-226/art-35-4/par-5/item-1: 第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- suppl-3251-226/art-35-4/par-5/item-1: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-35-4/par-5/item-1: 附則第四条第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-10
- suppl-3251-226/art-35-4/par-5/item-1: 附則第四条の二第十項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-10
- suppl-3251-226/art-35-4/par-5/item-1: 附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4/par-5/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- suppl-3251-226/art-35-4/par-5/item-2: 租税特別措置法第四十一条の十四第二項第三号 → 租税特別措置法 第四十一条の十四第二項第三号 (Article 41-14, paragraph (2), item (iii)), art-41-14/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-3
- suppl-3251-226/art-35-4/par-5/item-3: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-35-4/par-5/item-3: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2
- suppl-3251-226/art-35-4/par-5/item-3: 附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4/par-5/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-3#art-314-6
- suppl-3251-226/art-35-4/par-5/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7
- suppl-3251-226/art-35-4/par-5/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-8
- suppl-3251-226/art-35-4/par-5/item-4: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- suppl-3251-226/art-35-4/par-5/item-4: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5/par-3
- suppl-3251-226/art-35-4/par-5/item-4: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-35-4/par-5/item-4: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-35-4/par-5/item-4: 附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4/par-5/item-4: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-35-4/par-5/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3
- suppl-3251-226/art-35-4/par-5/item-5: 同条第二項第三号 → 地方税法 附則第三条の三第二項第三号 (Supplementary Provisions, Article 3-3, paragraph (2), item (iii)), suppl-3251-226/art-3-3/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-2/item-3
- suppl-3251-226/art-35-4/par-5/item-5: 第五項第二号 → 地方税法 附則第三条の三第五項第二号 (Supplementary Provisions, Article 3-3, paragraph (5), item (ii)), suppl-3251-226/art-3-3/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-2
- suppl-3251-226/art-35-4/par-5/item-5: 附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4/par-5/item-5: 同条第四項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-4
- suppl-3251-226/art-35-4/par-5/item-5: 第五項第一号 → 地方税法 附則第三条の三第五項第一号 (Supplementary Provisions, Article 3-3, paragraph (5), item (i)), suppl-3251-226/art-3-3/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5/item-1
- suppl-3251-226/art-35-4/par-5/item-5: 同項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-35-4/par-5/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8
- suppl-3251-226/art-35-4/par-5/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12
- suppl-3251-226/art-35-4/par-5/item-6: 附則第五条の八第二項第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-2/item-2
- suppl-3251-226/art-35-4/par-5/item-6: 附則第五条の十二第二項第二号 → 地方税法 附則第五条の十二第二項第二号 (Supplementary Provisions, Article 5-12, paragraph (2), item (ii)), suppl-3251-226/art-5-12/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-2/item-2
- suppl-3251-226/art-35-4/par-5/item-6: 附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4/par-5/item-6: 附則第五条の八第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-35-4/par-5/item-6: 附則第五条の十二第三項 → 地方税法 附則第五条の十二第三項 (Supplementary Provisions, Article 5-12, paragraph (3)), suppl-3251-226/art-5-12/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-12/par-3
- suppl-3251-226/art-35-4/par-5/item-7: 前各号 → 地方税法 附則第三十五条の四第五項第一号 (Supplementary Provisions, Article 35-4, paragraph (5), item (i)), suppl-3251-226/art-35-4/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-1
- suppl-3251-226/art-35-4/par-5/item-7: 前各号 → 地方税法 附則第三十五条の四第五項第二号 (Supplementary Provisions, Article 35-4, paragraph (5), item (ii)), suppl-3251-226/art-35-4/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-2
- suppl-3251-226/art-35-4/par-5/item-7: 前各号 → 地方税法 附則第三十五条の四第五項第三号 (Supplementary Provisions, Article 35-4, paragraph (5), item (iii)), suppl-3251-226/art-35-4/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-3
- suppl-3251-226/art-35-4/par-5/item-7: 前各号 → 地方税法 附則第三十五条の四第五項第四号 (Supplementary Provisions, Article 35-4, paragraph (5), item (iv)), suppl-3251-226/art-35-4/par-5/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-4
- suppl-3251-226/art-35-4/par-5/item-7: 前各号 → 地方税法 附則第三十五条の四第五項第五号 (Supplementary Provisions, Article 35-4, paragraph (5), item (v)), suppl-3251-226/art-35-4/par-5/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-5
- suppl-3251-226/art-35-4/par-5/item-7: 前各号 → 地方税法 附則第三十五条の四第五項第六号 (Supplementary Provisions, Article 35-4, paragraph (5), item (vi)), suppl-3251-226/art-35-4/par-5/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5/item-6
- suppl-3251-226/art-35-4/par-5/item-7: 第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2
- suppl-3251-226/art-35-4/par-5/item-7: 前項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4/par-6: 前項 → 地方税法 附則第三十五条の四第五項 (Supplementary Provisions, Article 35-4, paragraph (5)), suppl-3251-226/art-35-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-5
- suppl-3251-226/art-35-4/par-6: 第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4-2/par-1: この項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-1
- suppl-3251-226/art-35-4-2/par-1: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-35-4-2/par-1: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-35-4-2/par-1: 第四項 → 地方税法 附則第三十五条の四の二第四項 (Supplementary Provisions, Article 35-4-2, paragraph (4)), suppl-3251-226/art-35-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-4
- suppl-3251-226/art-35-4-2/par-1: 同条第四項 → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-35-4-2/par-1: 前条第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4-2/par-2: 前項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-1
- suppl-3251-226/art-35-4-2/par-2: 租税特別措置法第四十一条の十四第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- suppl-3251-226/art-35-4-2/par-2: 前条第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4-2/par-3: 第一項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-1
- suppl-3251-226/art-35-4-2/par-3: 前条第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-1
- suppl-3251-226/art-35-4-2/par-4: 第四十五条の二第四項 → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-35-4-2/par-4: 同条第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-35-4-2/par-4: 同条第二項 → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- suppl-3251-226/art-35-4-2/par-4: 第一項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-1
- suppl-3251-226/art-35-4-2/par-4: 同条第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-35-4-2/par-4: 附則第三十五条の四の二第二項 → 地方税法 附則第三十五条の四の二第二項 (Supplementary Provisions, Article 35-4-2, paragraph (2)), suppl-3251-226/art-35-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-2
- suppl-3251-226/art-35-4-2/par-4: 第三百十七条の二第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-35-4-2/par-4: 同条第十項 → 地方税法 附則第三十五条の四の二第十項 (Supplementary Provisions, Article 35-4-2, paragraph (10)), suppl-3251-226/art-35-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-10
- suppl-3251-226/art-35-4-2/par-5: 第一項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-1
- suppl-3251-226/art-35-4-2/par-5: 第四十五条の三 → 地方税法 第四十五条の三 (Article 45-3), art-45-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3
- suppl-3251-226/art-35-4-2/par-5: 同条第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-35-4-2/par-5: 租税特別措置法第四十一条の十五第五項 → 租税特別措置法 第四十一条の十五第五項 (Article 41-15, paragraph (5)), art-41-15/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-5
- suppl-3251-226/art-35-4-2/par-5: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- suppl-3251-226/art-35-4-2/par-5: 前条第一項から第四項まで → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-35-4-2/par-5: 前条第一項から第四項まで → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- suppl-3251-226/art-35-4-2/par-5: 前条第一項から第四項まで → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-35-4-2/par-5: 前条第一項から第四項まで → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- suppl-3251-226/art-35-4-2/par-5: 附則第三十五条の四の二第四項 → 地方税法 附則第三十五条の四の二第四項 (Supplementary Provisions, Article 35-4-2, paragraph (4)), suppl-3251-226/art-35-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-4
- suppl-3251-226/art-35-4-2/par-5: 同条第二項 → 地方税法 第四十五条の三第二項 (Article 45-3, paragraph (2)), art-45-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-2
- suppl-3251-226/art-35-4-2/par-6: 前各項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-1
- suppl-3251-226/art-35-4-2/par-6: 前各項 → 地方税法 附則第三十五条の四の二第二項 (Supplementary Provisions, Article 35-4-2, paragraph (2)), suppl-3251-226/art-35-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-2
- suppl-3251-226/art-35-4-2/par-6: 前各項 → 地方税法 附則第三十五条の四の二第三項 (Supplementary Provisions, Article 35-4-2, paragraph (3)), suppl-3251-226/art-35-4-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-3
- suppl-3251-226/art-35-4-2/par-6: 前各項 → 地方税法 附則第三十五条の四の二第四項 (Supplementary Provisions, Article 35-4-2, paragraph (4)), suppl-3251-226/art-35-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-4
- suppl-3251-226/art-35-4-2/par-6: 前各項 → 地方税法 附則第三十五条の四の二第五項 (Supplementary Provisions, Article 35-4-2, paragraph (5)), suppl-3251-226/art-35-4-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-5
- suppl-3251-226/art-35-4-2/par-7: この項 → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-7
- suppl-3251-226/art-35-4-2/par-7: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-35-4-2/par-7: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-35-4-2/par-7: 第十項 → 地方税法 附則第三十五条の四の二第十項 (Supplementary Provisions, Article 35-4-2, paragraph (10)), suppl-3251-226/art-35-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-10
- suppl-3251-226/art-35-4-2/par-7: 同条第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-35-4-2/par-7: 前条第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4-2/par-8: 前項 → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-7
- suppl-3251-226/art-35-4-2/par-8: 租税特別措置法第四十一条の十四第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- suppl-3251-226/art-35-4-2/par-8: 前条第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4-2/par-9: 第七項 → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-7
- suppl-3251-226/art-35-4-2/par-9: 前条第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-35-4-2/par-10: 第三百十七条の二第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-35-4-2/par-10: 同条第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-35-4-2/par-10: 同条第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- suppl-3251-226/art-35-4-2/par-10: 第七項 → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-7
- suppl-3251-226/art-35-4-2/par-10: 同条第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-35-4-2/par-10: 附則第三十五条の四の二第八項 → 地方税法 附則第三十五条の四の二第八項 (Supplementary Provisions, Article 35-4-2, paragraph (8)), suppl-3251-226/art-35-4-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-8
- suppl-3251-226/art-35-4-2/par-11: 第七項 → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-7
- suppl-3251-226/art-35-4-2/par-11: 第三百十七条の三 → 地方税法 第三百十七条の三 (Article 317-3), art-317-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3
- suppl-3251-226/art-35-4-2/par-11: 同条第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-35-4-2/par-11: 租税特別措置法第四十一条の十五第五項 → 租税特別措置法 第四十一条の十五第五項 (Article 41-15, paragraph (5)), art-41-15/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-5
- suppl-3251-226/art-35-4-2/par-11: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- suppl-3251-226/art-35-4-2/par-11: 前条第一項から第四項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-35-4-2/par-11: 前条第一項から第四項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- suppl-3251-226/art-35-4-2/par-11: 前条第一項から第四項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-35-4-2/par-11: 前条第一項から第四項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- suppl-3251-226/art-35-4-2/par-11: 附則第三十五条の四の二第十項 → 地方税法 附則第三十五条の四の二第十項 (Supplementary Provisions, Article 35-4-2, paragraph (10)), suppl-3251-226/art-35-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-10
- suppl-3251-226/art-35-4-2/par-11: 同条第二項 → 地方税法 第三百十七条の三第二項 (Article 317-3, paragraph (2)), art-317-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-2
- suppl-3251-226/art-35-4-2/par-12: 第七項から前項まで → 地方税法 附則第三十五条の四の二第十項 (Supplementary Provisions, Article 35-4-2, paragraph (10)), suppl-3251-226/art-35-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-10
- suppl-3251-226/art-35-4-2/par-12: 第七項から前項まで → 地方税法 附則第三十五条の四の二第十一項 (Supplementary Provisions, Article 35-4-2, paragraph (11)), suppl-3251-226/art-35-4-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-11
- suppl-3251-226/art-35-4-2/par-12: 第七項から前項まで → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-7
- suppl-3251-226/art-35-4-2/par-12: 第七項から前項まで → 地方税法 附則第三十五条の四の二第八項 (Supplementary Provisions, Article 35-4-2, paragraph (8)), suppl-3251-226/art-35-4-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-8
- suppl-3251-226/art-35-4-2/par-12: 第七項から前項まで → 地方税法 附則第三十五条の四の二第九項 (Supplementary Provisions, Article 35-4-2, paragraph (9)), suppl-3251-226/art-35-4-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4-2/par-9
- suppl-3251-226/art-35-5/par-1: 所得税法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3
- suppl-3251-226/art-35-5/par-1: 同条第四項 → 所得税法 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/ja/income-tax-act/art-35/par-4 · https://japanlaw.org/l/340AC0000000033/art-35/par-4
- suppl-3251-226/art-35-5/par-1: 第七百三条の五 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5
- suppl-3251-226/art-35-5/par-1: 同条第一項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5/par-1
- suppl-3251-226/art-35-5/par-1: 同条第二項第一号 → 所得税法 第三十五条第二項第一号 (Article 35, paragraph (2), item (i)), art-35/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-35/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-2/item-1
- suppl-3251-226/art-35-6/par-1: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-2/par-5
- suppl-3251-226/art-35-6/par-1: 第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4
- suppl-3251-226/art-35-6/par-1: 第七百三条の五 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5
- suppl-3251-226/art-35-6/par-1: 第七百六条の二 → 地方税法 第七百六条の二 (Article 706-2), art-706-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2
- suppl-3251-226/art-35-6/par-1: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- suppl-3251-226/art-35-6/par-1: 第七百三条の五第一項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5/par-1
- suppl-3251-226/art-35-6/par-1: 第七百六条の二第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2/par-1
- suppl-3251-226/art-35-6/par-1: 第三百十四条の二第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- suppl-3251-226/art-35-6/par-1: 同条第七項 → 地方税法 第七百三条の四第七項 (Article 703-4, paragraph (7)), art-703-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-7
- suppl-3251-226/art-35-7/par-1: 附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-33-3/par-5
- suppl-3251-226/art-35-7/par-1: 第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4
- suppl-3251-226/art-35-7/par-1: 第七百三条の五 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5
- suppl-3251-226/art-35-7/par-1: 第七百六条の二 → 地方税法 第七百六条の二 (Article 706-2), art-706-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2
- suppl-3251-226/art-35-7/par-1: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- suppl-3251-226/art-35-7/par-1: 第七百三条の五第一項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5/par-1
- suppl-3251-226/art-35-7/par-1: 第七百六条の二第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2/par-1
- suppl-3251-226/art-35-7/par-1: 第三百十四条の二第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- suppl-3251-226/art-35-7/par-1: 同条第七項 → 地方税法 第七百三条の四第七項 (Article 703-4, paragraph (7)), art-703-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-7
- suppl-3251-226/art-36/par-1: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-36/par-1: 第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4
- suppl-3251-226/art-36/par-1: 第七百三条の五 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5
- suppl-3251-226/art-36/par-1: 第七百六条の二 → 地方税法 第七百六条の二 (Article 706-2), art-706-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2
- suppl-3251-226/art-36/par-1: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- suppl-3251-226/art-36/par-1: 租税特別措置法第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- suppl-3251-226/art-36/par-1: 第二項 → 租税特別措置法 第三十三条の四第二項 (Article 33-4, paragraph (2)), art-33-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-2
- suppl-3251-226/art-36/par-1: 第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1
- suppl-3251-226/art-36/par-1: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1
- suppl-3251-226/art-36/par-1: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- suppl-3251-226/art-36/par-1: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- suppl-3251-226/art-36/par-1: 第三十五条の二第一項 → 租税特別措置法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-1
- suppl-3251-226/art-36/par-1: 第三十五条の三第一項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1
- suppl-3251-226/art-36/par-1: 第三十六条 → 租税特別措置法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/special-taxation-measures-act/art-36 · https://japanlaw.org/l/332AC0000000026/art-36
- suppl-3251-226/art-36/par-1: 同法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- suppl-3251-226/art-36/par-1: 第七百六条の二第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2/par-1
- suppl-3251-226/art-36/par-1: 第三百十四条の二第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- suppl-3251-226/art-36/par-1: 同条第七項 → 地方税法 第七百三条の四第七項 (Article 703-4, paragraph (7)), art-703-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-7
- suppl-3251-226/art-36/par-1: 第七百三条の五第一項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5/par-1
- suppl-3251-226/art-36/par-2: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-36/par-2: 第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4
- suppl-3251-226/art-36/par-2: 第七百三条の五 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5
- suppl-3251-226/art-36/par-2: 第七百六条の二 → 地方税法 第七百六条の二 (Article 706-2), art-706-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2
- suppl-3251-226/art-36/par-2: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- suppl-3251-226/art-36/par-2: 租税特別措置法第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- suppl-3251-226/art-36/par-2: 第二項 → 租税特別措置法 第三十三条の四第二項 (Article 33-4, paragraph (2)), art-33-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-2
- suppl-3251-226/art-36/par-2: 第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1
- suppl-3251-226/art-36/par-2: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1
- suppl-3251-226/art-36/par-2: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- suppl-3251-226/art-36/par-2: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- suppl-3251-226/art-36/par-2: 第三十六条 → 租税特別措置法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/special-taxation-measures-act/art-36 · https://japanlaw.org/l/332AC0000000026/art-36
- suppl-3251-226/art-36/par-2: 同法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- suppl-3251-226/art-36/par-2: 第七百六条の二第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2/par-1
- suppl-3251-226/art-36/par-2: 第三百十四条の二第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- suppl-3251-226/art-36/par-2: 同条第七項 → 地方税法 第七百三条の四第七項 (Article 703-4, paragraph (7)), art-703-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-7
- suppl-3251-226/art-36/par-2: 第七百三条の五第一項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5/par-1
- suppl-3251-226/art-37/par-1: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-37/par-1: 第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4
- suppl-3251-226/art-37/par-1: 第七百三条の五 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5
- suppl-3251-226/art-37/par-1: 第七百六条の二 → 地方税法 第七百六条の二 (Article 706-2), art-706-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2
- suppl-3251-226/art-37/par-1: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- suppl-3251-226/art-37/par-1: 第七百三条の五第一項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5/par-1
- suppl-3251-226/art-37/par-1: 第七百六条の二第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2/par-1
- suppl-3251-226/art-37/par-1: 第三百十四条の二第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- suppl-3251-226/art-37/par-1: 同条第七項 → 地方税法 第七百三条の四第七項 (Article 703-4, paragraph (7)), art-703-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-7
- suppl-3251-226/art-37-2/par-1: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2-2/par-5
- suppl-3251-226/art-37-2/par-1: 第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4
- suppl-3251-226/art-37-2/par-1: 第七百三条の五 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5
- suppl-3251-226/art-37-2/par-1: 第七百六条の二 → 地方税法 第七百六条の二 (Article 706-2), art-706-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2
- suppl-3251-226/art-37-2/par-1: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- suppl-3251-226/art-37-2/par-1: 第七百三条の五第一項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5/par-1
- suppl-3251-226/art-37-2/par-1: 第七百六条の二第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2/par-1
- suppl-3251-226/art-37-2/par-1: 第三百十四条の二第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- suppl-3251-226/art-37-2/par-1: 同条第七項 → 地方税法 第七百三条の四第七項 (Article 703-4, paragraph (7)), art-703-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-7
- suppl-3251-226/art-37-3/par-1: 附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-4/par-4
- suppl-3251-226/art-37-3/par-1: 第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4
- suppl-3251-226/art-37-3/par-1: 第七百三条の五 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5
- suppl-3251-226/art-37-3/par-1: 第七百六条の二 → 地方税法 第七百六条の二 (Article 706-2), art-706-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2
- suppl-3251-226/art-37-3/par-1: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- suppl-3251-226/art-37-3/par-1: 第七百三条の五第一項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-703-5/par-1
- suppl-3251-226/art-37-3/par-1: 第七百六条の二第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-5#art-706-2/par-1
- suppl-3251-226/art-37-3/par-1: 第三百十四条の二第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- suppl-3251-226/art-37-3/par-1: 同条第七項 → 地方税法 第七百三条の四第七項 (Article 703-4, paragraph (7)), art-703-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-7
- suppl-3251-226/art-38/par-1: 第七百三条の四第一項から第三項まで → 地方税法 第七百三条の四第一項 (Article 703-4, paragraph (1)), art-703-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-1
- suppl-3251-226/art-38/par-1: 第七百三条の四第一項から第三項まで → 地方税法 第七百三条の四第二項 (Article 703-4, paragraph (2)), art-703-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-2
- suppl-3251-226/art-38/par-1: 第七百三条の四第一項から第三項まで → 地方税法 第七百三条の四第三項 (Article 703-4, paragraph (3)), art-703-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3
- suppl-3251-226/art-38/par-1: 第十二項 → 地方税法 第七百三条の四第十二項 (Article 703-4, paragraph (12)), art-703-4/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12
- suppl-3251-226/art-38/par-1: 同条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4
- suppl-3251-226/art-38/par-1: 第一項第一号 → 地方税法 第七百三条の四第一項第一号 (Article 703-4, paragraph (1), item (i)), art-703-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-1/item-1
- suppl-3251-226/art-38/par-1: 第二項第一号 → 地方税法 第七百三条の四第二項第一号 (Article 703-4, paragraph (2), item (i)), art-703-4/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-2/item-1
- suppl-3251-226/art-38/par-1: 第二項第二号 → 地方税法 第七百三条の四第二項第二号 (Article 703-4, paragraph (2), item (ii)), art-703-4/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-2/item-2
- suppl-3251-226/art-38/par-1: 第三項第一号 → 地方税法 第七百三条の四第三項第一号 (Article 703-4, paragraph (3), item (i)), art-703-4/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-1
- suppl-3251-226/art-38/par-1: 第二号 → 地方税法 第七百三条の四第三項第二号 (Article 703-4, paragraph (3), item (ii)), art-703-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-2
- suppl-3251-226/art-38/par-1: 第十二項第一号 → 地方税法 第七百三条の四第十二項第一号 (Article 703-4, paragraph (12), item (i)), art-703-4/par-12/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12/item-1
- suppl-3251-226/art-41/par-1: 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下この条において「整備法」という。）第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-41/par-1: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-1: 整備法第百二十一条第一項 → e-Gov law 418AC0000000050, 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — not held in this collection
- suppl-3251-226/art-41/par-1: 次項から第五項まで → 地方税法 附則第四十一条第二項 (Supplementary Provisions, Article 41, paragraph (2)), suppl-3251-226/art-41/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-2
- suppl-3251-226/art-41/par-1: 次項から第五項まで → 地方税法 附則第四十一条第三項 (Supplementary Provisions, Article 41, paragraph (3)), suppl-3251-226/art-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-3
- suppl-3251-226/art-41/par-1: 次項から第五項まで → 地方税法 附則第四十一条第四項 (Supplementary Provisions, Article 41, paragraph (4)), suppl-3251-226/art-41/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-4
- suppl-3251-226/art-41/par-1: 次項から第五項まで → 地方税法 附則第四十一条第五項 (Supplementary Provisions, Article 41, paragraph (5)), suppl-3251-226/art-41/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-5
- suppl-3251-226/art-41/par-1: 整備法第百三十一条第一項 → e-Gov law 418AC0000000050, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection
- suppl-3251-226/art-41/par-1: 整備法第四十五条 → e-Gov law 418AC0000000050, 第四十五条 (Article 45), art-45 — not held in this collection
- suppl-3251-226/art-41/par-1: この条 → 地方税法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-3251-226/art-41 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41
- suppl-3251-226/art-41/par-1: 第二十四条第四項 → 地方税法 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-4
- suppl-3251-226/art-41/par-1: 第二十五条第一項第二号 → 地方税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-25#art-25/par-1/item-2
- suppl-3251-226/art-41/par-1: 第二項 → 地方税法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-25#art-25/par-2
- suppl-3251-226/art-41/par-1: 第二百九十四条第六項 → 地方税法 第二百九十四条第六項 (Article 294, paragraph (6)), art-294/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-294/par-6
- suppl-3251-226/art-41/par-1: 第二百九十六条第一項第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-296#art-296/par-1/item-2
- suppl-3251-226/art-41/par-1: 第二項 → 地方税法 第二百九十六条第二項 (Article 296, paragraph (2)), art-296/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-296#art-296/par-2
- suppl-3251-226/art-41/par-2: 整備法第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-41/par-2: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-2: 法人税法第二条第九号の二 → 法人税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2
- suppl-3251-226/art-41/par-2: 第四項 → 地方税法 附則第四十一条第四項 (Supplementary Provisions, Article 41, paragraph (4)), suppl-3251-226/art-41/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-4
- suppl-3251-226/art-41/par-2: 第七項 → 地方税法 附則第四十一条第七項 (Supplementary Provisions, Article 41, paragraph (7)), suppl-3251-226/art-41/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-7
- suppl-3251-226/art-41/par-2: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1
- suppl-3251-226/art-41/par-2: 第七十二条の五第一項第二号 → 地方税法 第七十二条の五第一項第二号 (Article 72-5, paragraph (1), item (ii)), art-72-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-2
- suppl-3251-226/art-41/par-2: 第七十二条の十三第五項 → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5
- suppl-3251-226/art-41/par-2: 第一号 → 地方税法 第七十二条の十三第五項第一号 (Article 72-13, paragraph (5), item (i)), art-72-13/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-1
- suppl-3251-226/art-41/par-2: 第三号 → 地方税法 第七十二条の十三第五項第三号 (Article 72-13, paragraph (5), item (iii)), art-72-13/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-3
- suppl-3251-226/art-41/par-2: 第四号 → 地方税法 第七十二条の十三第五項第四号 (Article 72-13, paragraph (5), item (iv)), art-72-13/par-5/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-4
- suppl-3251-226/art-41/par-2: 第六号 → 地方税法 第七十二条の十三第五項第六号 (Article 72-13, paragraph (5), item (vi)), art-72-13/par-5/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-6
- suppl-3251-226/art-41/par-2: 第六項 → 地方税法 第七十二条の十三第六項 (Article 72-13, paragraph (6)), art-72-13/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-13/par-6
- suppl-3251-226/art-41/par-2: 第八項 → 地方税法 第七十二条の十三第八項 (Article 72-13, paragraph (8)), art-72-13/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-13/par-8
- suppl-3251-226/art-41/par-2: 第二号 → 地方税法 第七十二条の十三第八項第二号 (Article 72-13, paragraph (8), item (ii)), art-72-13/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-13/par-8/item-2
- suppl-3251-226/art-41/par-2: 第七十二条の二十四の八 → 地方税法 第七十二条の二十四の八 (Article 72-24-8), art-72-24-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-24-7#art-72-24-8
- suppl-3251-226/art-41/par-2: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- suppl-3251-226/art-41/par-3: 整備法第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-41/par-3: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-3: 第七十三条の四第一項第三号 → 地方税法 第七十三条の四第一項第三号 (Article 73-4, paragraph (1), item (iii)), art-73-4/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-3
- suppl-3251-226/art-41/par-3: 第三号の二 → 地方税法 第七十三条の四第一項第三号の二 (Article 73-4, paragraph (1), item (iii-2)), art-73-4/par-1/item-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-3-2
- suppl-3251-226/art-41/par-3: 第七号 → 地方税法 第七十三条の四第一項第七号 (Article 73-4, paragraph (1), item (vii)), art-73-4/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1/item-7
- suppl-3251-226/art-41/par-3: 第三百四十八条第二項第九号 → 地方税法 第三百四十八条第二項第九号 (Article 348, paragraph (2), item (ix)), art-348/par-2/item-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-9
- suppl-3251-226/art-41/par-3: 第九号の二 → 地方税法 第三百四十八条第二項第九号の二 (Article 348, paragraph (2), item (ix-2)), art-348/par-2/item-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-9-2
- suppl-3251-226/art-41/par-3: 第十二号 → 地方税法 第三百四十八条第二項第十二号 (Article 348, paragraph (2), item (xii)), art-348/par-2/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-12
- suppl-3251-226/art-41/par-3: 第二十六号 → 地方税法 第三百四十八条第二項第二十六号 (Article 348, paragraph (2), item (xxvi)), art-348/par-2/item-26 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-2/item-26
- suppl-3251-226/art-41/par-3: 第七項 → 地方税法 第三百四十八条第七項 (Article 348, paragraph (7)), art-348/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348/par-7
- suppl-3251-226/art-41/par-3: 附則第十五条第十五項 → 地方税法 附則第十五条第十五項 (Supplementary Provisions, Article 15, paragraph (15)), suppl-3251-226/art-15/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-15
- suppl-3251-226/art-41/par-4: 整備法第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-41/par-4: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-4: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- suppl-3251-226/art-41/par-4: 第二十四条第五項 → 地方税法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-5
- suppl-3251-226/art-41/par-4: 第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-50-7#art-52/par-1
- suppl-3251-226/art-41/par-4: 第二項 → 地方税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-50-7#art-52/par-2
- suppl-3251-226/art-41/par-4: 第二百九十四条第七項 → 地方税法 第二百九十四条第七項 (Article 294, paragraph (7)), art-294/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-294/par-7
- suppl-3251-226/art-41/par-4: 第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-312#art-312/par-1
- suppl-3251-226/art-41/par-4: 第三項 → 地方税法 第三百十二条第三項 (Article 312, paragraph (3)), art-312/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-312#art-312/par-3
- suppl-3251-226/art-41/par-4: 第七百一条の三十四第二項 → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-2
- suppl-3251-226/art-41/par-5: 整備法第四十一条第一項 → e-Gov law 418AC0000000050, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection
- suppl-3251-226/art-41/par-5: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-5: 第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-50-7#art-52/par-1
- suppl-3251-226/art-41/par-5: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1
- suppl-3251-226/art-41/par-5: 第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-312#art-312/par-1
- suppl-3251-226/art-41/par-6: 整備法第二条第一項 → e-Gov law 418AC0000000050, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-41/par-6: 整備法第三条第一項 → e-Gov law 418AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3251-226/art-41/par-6: 整備法第二十五条第二項 → e-Gov law 418AC0000000050, 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — not held in this collection
- suppl-3251-226/art-41/par-6: 第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-50-7#art-52/par-1
- suppl-3251-226/art-41/par-6: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1
- suppl-3251-226/art-41/par-6: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
- suppl-3251-226/art-41/par-6: 第三項 → 地方税法 第七十二条の五第三項 (Article 72-5, paragraph (3)), art-72-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-5#art-72-5/par-3
- suppl-3251-226/art-41/par-6: 第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-312#art-312/par-1
- suppl-3251-226/art-41/par-7: 整備法第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-41/par-7: 整備法第百二十一条第一項 → e-Gov law 418AC0000000050, 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — not held in this collection
- suppl-3251-226/art-41/par-7: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-7: この項 → 地方税法 附則第四十一条第七項 (Supplementary Provisions, Article 41, paragraph (7)), suppl-3251-226/art-41/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-7
- suppl-3251-226/art-41/par-7: 次項 → 地方税法 附則第四十一条第八項 (Supplementary Provisions, Article 41, paragraph (8)), suppl-3251-226/art-41/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-8
- suppl-3251-226/art-41/par-7: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-41/par-7/item-3: 博物館法第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-41/par-8: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-342
- suppl-3251-226/art-41/par-8: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-41/par-8/item-3: 博物館法第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-41/par-9: 前項 → 地方税法 附則第四十一条第八項 (Supplementary Provisions, Article 41, paragraph (8)), suppl-3251-226/art-41/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-41/par-8
- suppl-3251-226/art-41/par-9: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-401-2#art-415/par-1
- suppl-3251-226/art-41/par-9: 第三百四十八条 → 地方税法 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-348#art-348
- suppl-3251-226/art-42/par-1: 第三十四条第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-1
- suppl-3251-226/art-42/par-1: この項 → 地方税法 附則第四十二条第一項 (Supplementary Provisions, Article 42, paragraph (1)), suppl-3251-226/art-42/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-1
- suppl-3251-226/art-42/par-1: 次条第一項 → 地方税法 附則第四十三条第一項 (Supplementary Provisions, Article 43, paragraph (1)), suppl-3251-226/art-43/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-43/par-1
- suppl-3251-226/art-42/par-1: 次項 → 地方税法 附則第四十二条第二項 (Supplementary Provisions, Article 42, paragraph (2)), suppl-3251-226/art-42/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-2
- suppl-3251-226/art-42/par-1: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-42/par-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-42/par-2: 前項 → 地方税法 附則第四十二条第一項 (Supplementary Provisions, Article 42, paragraph (1)), suppl-3251-226/art-42/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-1
- suppl-3251-226/art-42/par-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-42/par-2: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-42/par-2: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-42/par-3: 第三十四条第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1/item-1
- suppl-3251-226/art-42/par-3: この項 → 地方税法 附則第四十二条第三項 (Supplementary Provisions, Article 42, paragraph (3)), suppl-3251-226/art-42/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-3
- suppl-3251-226/art-42/par-3: 同条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-42/par-4: 第三百十四条の二第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1
- suppl-3251-226/art-42/par-4: この項 → 地方税法 附則第四十二条第四項 (Supplementary Provisions, Article 42, paragraph (4)), suppl-3251-226/art-42/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-4
- suppl-3251-226/art-42/par-4: 次条第二項 → 地方税法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-3251-226/art-43/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-43/par-2
- suppl-3251-226/art-42/par-4: 次項 → 地方税法 附則第四十二条第五項 (Supplementary Provisions, Article 42, paragraph (5)), suppl-3251-226/art-42/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-5
- suppl-3251-226/art-42/par-4: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-42/par-4: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-42/par-5: 前項 → 地方税法 附則第四十二条第四項 (Supplementary Provisions, Article 42, paragraph (4)), suppl-3251-226/art-42/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-4
- suppl-3251-226/art-42/par-5: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-42/par-5: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-42/par-5: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-42/par-6: 第三百十四条の二第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1
- suppl-3251-226/art-42/par-6: この項 → 地方税法 附則第四十二条第六項 (Supplementary Provisions, Article 42, paragraph (6)), suppl-3251-226/art-42/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42/par-6
- suppl-3251-226/art-42/par-6: 同条第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-43/par-1: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-43/par-1: 第三十二条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32
- suppl-3251-226/art-43/par-1: 附則第四十三条第一項 → 地方税法 附則第四十三条第一項 (Supplementary Provisions, Article 43, paragraph (1)), suppl-3251-226/art-43/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-43/par-1
- suppl-3251-226/art-43/par-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-34#art-34/par-1
- suppl-3251-226/art-43/par-2: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-43/par-2: 第三百十三条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313
- suppl-3251-226/art-43/par-2: 附則第四十三条第二項 → 地方税法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-3251-226/art-43/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-43/par-2
- suppl-3251-226/art-43/par-2: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- suppl-3251-226/art-44/par-1: 所得税法第二条第一項第四十号 → 所得税法 第二条第一項第四十号 (Article 2, paragraph (1), item (xl)), art-2/par-1/item-40 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-40
- suppl-3251-226/art-44/par-1: 第五項 → 地方税法 附則第四十四条第五項 (Supplementary Provisions, Article 44, paragraph (5)), suppl-3251-226/art-44/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-5
- suppl-3251-226/art-44/par-1: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-8
- suppl-3251-226/art-44/par-1: この項 → 地方税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-3251-226/art-44/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-1
- suppl-3251-226/art-44/par-1: 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下「震災特例法」という。）第七条第四項第三号 → e-Gov law 423AC0000000029, 第七条第四項第三号 (Article 7, paragraph (4), item (iii)), art-7/par-4/item-3 — not held in this collection
- suppl-3251-226/art-44/par-1: 第三十二条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32
- suppl-3251-226/art-44/par-1: 次項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-44/par-1/item-1: 震災特例法第七条第四項第四号 → e-Gov law 423AC0000000029, 第七条第四項第四号 (Article 7, paragraph (4), item (iv)), art-7/par-4/item-4 — not held in this collection
- suppl-3251-226/art-44/par-1/item-1: 震災特例法第六条第二項 → e-Gov law 423AC0000000029, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- suppl-3251-226/art-44/par-1/item-1: 次号 → 地方税法 附則第四十四条第一項第二号 (Supplementary Provisions, Article 44, paragraph (1), item (ii)), suppl-3251-226/art-44/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-1/item-2
- suppl-3251-226/art-44/par-1/item-2: 震災特例法第七条第四項第五号 → e-Gov law 423AC0000000029, 第七条第四項第五号 (Article 7, paragraph (4), item (v)), art-7/par-4/item-5 — not held in this collection
- suppl-3251-226/art-44/par-2: 前項 → 地方税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-3251-226/art-44/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-1
- suppl-3251-226/art-44/par-2: 震災特例法第七条第四項第六号 → e-Gov law 423AC0000000029, 第七条第四項第六号 (Article 7, paragraph (4), item (vi)), art-7/par-4/item-6 — not held in this collection
- suppl-3251-226/art-44/par-2: この項 → 地方税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-3251-226/art-44/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-2
- suppl-3251-226/art-44/par-2: 同条第四項第三号 → e-Gov law 423AC0000000029, 第七条第四項第三号 (Article 7, paragraph (4), item (iii)), art-7/par-4/item-3 — not held in this collection
- suppl-3251-226/art-44/par-2: 第三十二条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32
- suppl-3251-226/art-44/par-2: 同条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-8
- suppl-3251-226/art-44/par-2: 次項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-44/par-3: 前二項 → 地方税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-3251-226/art-44/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-1
- suppl-3251-226/art-44/par-3: 前二項 → 地方税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-3251-226/art-44/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-2
- suppl-3251-226/art-44/par-3: 震災特例法第七条第四項第三号 → e-Gov law 423AC0000000029, 第七条第四項第三号 (Article 7, paragraph (4), item (iii)), art-7/par-4/item-3 — not held in this collection
- suppl-3251-226/art-44/par-3: この項 → 地方税法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-3251-226/art-44/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-3
- suppl-3251-226/art-44/par-3: 第三十二条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32
- suppl-3251-226/art-44/par-3: 同条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-8
- suppl-3251-226/art-44/par-3: 次項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-44/par-4: 震災特例法第七条第七項 → e-Gov law 423AC0000000029, 第七条第七項 (Article 7, paragraph (7)), art-7/par-7 — not held in this collection
- suppl-3251-226/art-44/par-4: この項 → 地方税法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-3251-226/art-44/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-4
- suppl-3251-226/art-44/par-4: 第三十二条第十項 → 地方税法 第三十二条第十項 (Article 32, paragraph (10)), art-32/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-10
- suppl-3251-226/art-44/par-4: 同条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-32#art-32/par-9
- suppl-3251-226/art-44/par-5: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-8
- suppl-3251-226/art-44/par-5: この項 → 地方税法 附則第四十四条第五項 (Supplementary Provisions, Article 44, paragraph (5)), suppl-3251-226/art-44/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-5
- suppl-3251-226/art-44/par-5: 震災特例法第七条第四項第三号 → e-Gov law 423AC0000000029, 第七条第四項第三号 (Article 7, paragraph (4), item (iii)), art-7/par-4/item-3 — not held in this collection
- suppl-3251-226/art-44/par-5: 第三百十三条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313
- suppl-3251-226/art-44/par-5: 次項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-44/par-5/item-1: 震災特例法第七条第四項第四号 → e-Gov law 423AC0000000029, 第七条第四項第四号 (Article 7, paragraph (4), item (iv)), art-7/par-4/item-4 — not held in this collection
- suppl-3251-226/art-44/par-5/item-1: 震災特例法第六条第二項 → e-Gov law 423AC0000000029, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- suppl-3251-226/art-44/par-5/item-1: 次号 → 地方税法 附則第四十四条第五項第二号 (Supplementary Provisions, Article 44, paragraph (5), item (ii)), suppl-3251-226/art-44/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-5/item-2
- suppl-3251-226/art-44/par-5/item-2: 震災特例法第七条第四項第五号 → e-Gov law 423AC0000000029, 第七条第四項第五号 (Article 7, paragraph (4), item (v)), art-7/par-4/item-5 — not held in this collection
- suppl-3251-226/art-44/par-6: 前項 → 地方税法 附則第四十四条第五項 (Supplementary Provisions, Article 44, paragraph (5)), suppl-3251-226/art-44/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-5
- suppl-3251-226/art-44/par-6: 震災特例法第七条第四項第六号 → e-Gov law 423AC0000000029, 第七条第四項第六号 (Article 7, paragraph (4), item (vi)), art-7/par-4/item-6 — not held in this collection
- suppl-3251-226/art-44/par-6: この項 → 地方税法 附則第四十四条第六項 (Supplementary Provisions, Article 44, paragraph (6)), suppl-3251-226/art-44/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-6
- suppl-3251-226/art-44/par-6: 同条第四項第三号 → e-Gov law 423AC0000000029, 第七条第四項第三号 (Article 7, paragraph (4), item (iii)), art-7/par-4/item-3 — not held in this collection
- suppl-3251-226/art-44/par-6: 第三百十三条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313
- suppl-3251-226/art-44/par-6: 同条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-8
- suppl-3251-226/art-44/par-6: 次項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-44/par-7: 前二項 → 地方税法 附則第四十四条第五項 (Supplementary Provisions, Article 44, paragraph (5)), suppl-3251-226/art-44/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-5
- suppl-3251-226/art-44/par-7: 前二項 → 地方税法 附則第四十四条第六項 (Supplementary Provisions, Article 44, paragraph (6)), suppl-3251-226/art-44/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-6
- suppl-3251-226/art-44/par-7: 震災特例法第七条第四項第三号 → e-Gov law 423AC0000000029, 第七条第四項第三号 (Article 7, paragraph (4), item (iii)), art-7/par-4/item-3 — not held in this collection
- suppl-3251-226/art-44/par-7: この項 → 地方税法 附則第四十四条第七項 (Supplementary Provisions, Article 44, paragraph (7)), suppl-3251-226/art-44/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-7
- suppl-3251-226/art-44/par-7: 第三百十三条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313
- suppl-3251-226/art-44/par-7: 同条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-8
- suppl-3251-226/art-44/par-7: 次項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-44/par-8: 震災特例法第七条第七項 → e-Gov law 423AC0000000029, 第七条第七項 (Article 7, paragraph (7)), art-7/par-7 — not held in this collection
- suppl-3251-226/art-44/par-8: この項 → 地方税法 附則第四十四条第八項 (Supplementary Provisions, Article 44, paragraph (8)), suppl-3251-226/art-44/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44/par-8
- suppl-3251-226/art-44/par-8: 第三百十三条第十項 → 地方税法 第三百十三条第十項 (Article 313, paragraph (10)), art-313/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-10
- suppl-3251-226/art-44/par-8: 同条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-9
- suppl-3251-226/art-44-2/par-1: 震災特例法第十一条の六第三項 → e-Gov law 423AC0000000029, 第十一条の六第三項 (Article 11-6, paragraph (3)), art-11-6/par-3 — not held in this collection
- suppl-3251-226/art-44-2/par-1: この条 → 地方税法 附則第四十四条の二 (Supplementary Provisions, Article 44-2), suppl-3251-226/art-44-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2
- suppl-3251-226/art-44-2/par-1: 震災特例法第十一条の六第一項 → e-Gov law 423AC0000000029, 第十一条の六第一項 (Article 11-6, paragraph (1)), art-11-6/par-1 — not held in this collection
- suppl-3251-226/art-44-2/par-1: 震災特例法第十一条の四第六項 → e-Gov law 423AC0000000029, 第十一条の四第六項 (Article 11-4, paragraph (6)), art-11-4/par-6 — not held in this collection
- suppl-3251-226/art-44-2/par-1: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-44-2/par-1: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2
- suppl-3251-226/art-44-2/par-1: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34
- suppl-3251-226/art-44-2/par-1: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-44-2/par-1: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3
- suppl-3251-226/art-44-2/par-1: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35
- suppl-3251-226/art-44-2/par-1: 附則第四条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-1/item-1
- suppl-3251-226/art-44-2/par-1: 租税特別措置法第四十一条の五第七項第一号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1
- suppl-3251-226/art-44-2/par-1: 次条第一項第一号 → 地方税法 附則第四条の二第一項第一号 (Supplementary Provisions, Article 4-2, paragraph (1), item (i)), suppl-3251-226/art-4-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-1/item-1
- suppl-3251-226/art-44-2/par-1: 租税特別措置法第四十一条の五の二第七項第一号 → 租税特別措置法 第四十一条の五の二第七項第一号 (Article 41-5-2, paragraph (7), item (i)), art-41-5-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1
- suppl-3251-226/art-44-2/par-1: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-44-2/par-1: 第三十五条第一項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35/par-1
- suppl-3251-226/art-44-2/par-1: 租税特別措置法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- suppl-3251-226/art-44-2/par-1: 附則第三十四条の二第三項 → 地方税法 附則第三十四条の二第三項 (Supplementary Provisions, Article 34-2, paragraph (3)), suppl-3251-226/art-34-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-3
- suppl-3251-226/art-44-2/par-1: 第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3
- suppl-3251-226/art-44-2/par-1: 第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2
- suppl-3251-226/art-44-2/par-1: 附則第三十四条の三第一項 → 地方税法 附則第三十四条の三第一項 (Supplementary Provisions, Article 34-3, paragraph (1)), suppl-3251-226/art-34-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-1
- suppl-3251-226/art-44-2/par-1: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- suppl-3251-226/art-44-2/par-1: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-44-2/par-1: 租税特別措置法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- suppl-3251-226/art-44-2/par-2: この項 → 地方税法 附則第四十四条の二第二項 (Supplementary Provisions, Article 44-2, paragraph (2)), suppl-3251-226/art-44-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-2
- suppl-3251-226/art-44-2/par-2: 震災特例法第十一条の六第二項 → e-Gov law 423AC0000000029, 第十一条の六第二項 (Article 11-6, paragraph (2)), art-11-6/par-2 — not held in this collection
- suppl-3251-226/art-44-2/par-2: 第七項 → 地方税法 附則第四十四条の二第七項 (Supplementary Provisions, Article 44-2, paragraph (7)), suppl-3251-226/art-44-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-7
- suppl-3251-226/art-44-2/par-2: 前項 → 地方税法 附則第四十四条の二第一項 (Supplementary Provisions, Article 44-2, paragraph (1)), suppl-3251-226/art-44-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-1
- suppl-3251-226/art-44-2/par-2: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-44-2/par-2: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2
- suppl-3251-226/art-44-2/par-2: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34
- suppl-3251-226/art-44-2/par-2: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-44-2/par-2: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3
- suppl-3251-226/art-44-2/par-2: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35
- suppl-3251-226/art-44-2/par-3: 震災特例法第十一条の六第四項 → e-Gov law 423AC0000000029, 第十一条の六第四項 (Article 11-6, paragraph (4)), art-11-6/par-4 — not held in this collection
- suppl-3251-226/art-44-2/par-3: この条 → 地方税法 附則第四十四条の二 (Supplementary Provisions, Article 44-2), suppl-3251-226/art-44-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2
- suppl-3251-226/art-44-2/par-3: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-44-2/par-3: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2
- suppl-3251-226/art-44-2/par-3: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34
- suppl-3251-226/art-44-2/par-3: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-44-2/par-3: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3
- suppl-3251-226/art-44-2/par-3: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35
- suppl-3251-226/art-44-2/par-3: 附則第四条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-1/item-1
- suppl-3251-226/art-44-2/par-3: 租税特別措置法第四十一条の五第七項第一号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1
- suppl-3251-226/art-44-2/par-3: 次条第一項第一号 → 地方税法 附則第四条の二第一項第一号 (Supplementary Provisions, Article 4-2, paragraph (1), item (i)), suppl-3251-226/art-4-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-1/item-1
- suppl-3251-226/art-44-2/par-3: 租税特別措置法第四十一条の五の二第七項第一号 → 租税特別措置法 第四十一条の五の二第七項第一号 (Article 41-5-2, paragraph (7), item (i)), art-41-5-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1
- suppl-3251-226/art-44-2/par-3: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-1
- suppl-3251-226/art-44-2/par-3: 第三十五条第一項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35/par-1
- suppl-3251-226/art-44-2/par-3: 租税特別措置法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- suppl-3251-226/art-44-2/par-3: 附則第三十四条の二第三項 → 地方税法 附則第三十四条の二第三項 (Supplementary Provisions, Article 34-2, paragraph (3)), suppl-3251-226/art-34-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-3
- suppl-3251-226/art-44-2/par-3: 第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3
- suppl-3251-226/art-44-2/par-3: 第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2
- suppl-3251-226/art-44-2/par-3: 附則第三十四条の三第一項 → 地方税法 附則第三十四条の三第一項 (Supplementary Provisions, Article 34-3, paragraph (1)), suppl-3251-226/art-34-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-1
- suppl-3251-226/art-44-2/par-3: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- suppl-3251-226/art-44-2/par-3: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-1
- suppl-3251-226/art-44-2/par-3: 租税特別措置法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- suppl-3251-226/art-44-2/par-4: この項 → 地方税法 附則第四十四条の二第四項 (Supplementary Provisions, Article 44-2, paragraph (4)), suppl-3251-226/art-44-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-4
- suppl-3251-226/art-44-2/par-4: 震災特例法第十一条の六第五項 → e-Gov law 423AC0000000029, 第十一条の六第五項 (Article 11-6, paragraph (5)), art-11-6/par-5 — not held in this collection
- suppl-3251-226/art-44-2/par-4: 第九項 → 地方税法 附則第四十四条の二第九項 (Supplementary Provisions, Article 44-2, paragraph (9)), suppl-3251-226/art-44-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-9
- suppl-3251-226/art-44-2/par-4: 前項 → 地方税法 附則第四十四条の二第三項 (Supplementary Provisions, Article 44-2, paragraph (3)), suppl-3251-226/art-44-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-3
- suppl-3251-226/art-44-2/par-4: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-44-2/par-4: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2
- suppl-3251-226/art-44-2/par-4: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34
- suppl-3251-226/art-44-2/par-4: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-44-2/par-4: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3
- suppl-3251-226/art-44-2/par-4: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35
- suppl-3251-226/art-44-2/par-5: 前各項 → 地方税法 附則第四十四条の二第一項 (Supplementary Provisions, Article 44-2, paragraph (1)), suppl-3251-226/art-44-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-1
- suppl-3251-226/art-44-2/par-5: 前各項 → 地方税法 附則第四十四条の二第二項 (Supplementary Provisions, Article 44-2, paragraph (2)), suppl-3251-226/art-44-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-2
- suppl-3251-226/art-44-2/par-5: 前各項 → 地方税法 附則第四十四条の二第三項 (Supplementary Provisions, Article 44-2, paragraph (3)), suppl-3251-226/art-44-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-3
- suppl-3251-226/art-44-2/par-5: 前各項 → 地方税法 附則第四十四条の二第四項 (Supplementary Provisions, Article 44-2, paragraph (4)), suppl-3251-226/art-44-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-4
- suppl-3251-226/art-44-2/par-5: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- suppl-3251-226/art-44-2/par-5: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- suppl-3251-226/art-44-2/par-5: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- suppl-3251-226/art-44-2/par-6: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-44-2/par-6: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2
- suppl-3251-226/art-44-2/par-6: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34
- suppl-3251-226/art-44-2/par-6: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-44-2/par-6: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3
- suppl-3251-226/art-44-2/par-6: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35
- suppl-3251-226/art-44-2/par-6: 附則第三十六条 → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-36
- suppl-3251-226/art-44-2/par-6: 附則第四条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-1/item-1
- suppl-3251-226/art-44-2/par-6: 租税特別措置法第四十一条の五第七項第一号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1
- suppl-3251-226/art-44-2/par-6: 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第一項 → e-Gov law 423AC0000000029, 第十一条の六第一項 (Article 11-6, paragraph (1)), art-11-6/par-1 — not held in this collection
- suppl-3251-226/art-44-2/par-6: 次条第一項第一号 → 地方税法 附則第四条の二第一項第一号 (Supplementary Provisions, Article 4-2, paragraph (1), item (i)), suppl-3251-226/art-4-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-1/item-1
- suppl-3251-226/art-44-2/par-6: 租税特別措置法第四十一条の五の二第七項第一号 → 租税特別措置法 第四十一条の五の二第七項第一号 (Article 41-5-2, paragraph (7), item (i)), art-41-5-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1
- suppl-3251-226/art-44-2/par-6: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-44-2/par-6: 第三十五条第一項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35/par-1
- suppl-3251-226/art-44-2/par-6: 租税特別措置法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- suppl-3251-226/art-44-2/par-6: 附則第三十四条の二第七項 → 地方税法 附則第三十四条の二第七項 (Supplementary Provisions, Article 34-2, paragraph (7)), suppl-3251-226/art-34-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-7
- suppl-3251-226/art-44-2/par-6: 第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3
- suppl-3251-226/art-44-2/par-6: 第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2
- suppl-3251-226/art-44-2/par-6: 附則第三十四条の三第三項 → 地方税法 附則第三十四条の三第三項 (Supplementary Provisions, Article 34-3, paragraph (3)), suppl-3251-226/art-34-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-3
- suppl-3251-226/art-44-2/par-6: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- suppl-3251-226/art-44-2/par-6: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-44-2/par-6: 租税特別措置法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- suppl-3251-226/art-44-2/par-7: この項 → 地方税法 附則第四十四条の二第七項 (Supplementary Provisions, Article 44-2, paragraph (7)), suppl-3251-226/art-44-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-7
- suppl-3251-226/art-44-2/par-7: 前項 → 地方税法 附則第四十四条の二第六項 (Supplementary Provisions, Article 44-2, paragraph (6)), suppl-3251-226/art-44-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-6
- suppl-3251-226/art-44-2/par-7: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-44-2/par-7: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2
- suppl-3251-226/art-44-2/par-7: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34
- suppl-3251-226/art-44-2/par-7: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-44-2/par-7: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3
- suppl-3251-226/art-44-2/par-7: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35
- suppl-3251-226/art-44-2/par-7: 附則第三十六条 → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-36
- suppl-3251-226/art-44-2/par-8: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-44-2/par-8: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2
- suppl-3251-226/art-44-2/par-8: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34
- suppl-3251-226/art-44-2/par-8: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-44-2/par-8: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3
- suppl-3251-226/art-44-2/par-8: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35
- suppl-3251-226/art-44-2/par-8: 附則第三十六条 → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-36
- suppl-3251-226/art-44-2/par-8: 附則第四条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-1/item-1
- suppl-3251-226/art-44-2/par-8: 租税特別措置法第四十一条の五第七項第一号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1
- suppl-3251-226/art-44-2/par-8: 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第四項 → e-Gov law 423AC0000000029, 第十一条の六第四項 (Article 11-6, paragraph (4)), art-11-6/par-4 — not held in this collection
- suppl-3251-226/art-44-2/par-8: 次条第一項第一号 → 地方税法 附則第四条の二第一項第一号 (Supplementary Provisions, Article 4-2, paragraph (1), item (i)), suppl-3251-226/art-4-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2/par-1/item-1
- suppl-3251-226/art-44-2/par-8: 租税特別措置法第四十一条の五の二第七項第一号 → 租税特別措置法 第四十一条の五の二第七項第一号 (Article 41-5-2, paragraph (7), item (i)), art-41-5-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1
- suppl-3251-226/art-44-2/par-8: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34/par-4
- suppl-3251-226/art-44-2/par-8: 第三十五条第一項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-35#art-35/par-1
- suppl-3251-226/art-44-2/par-8: 租税特別措置法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- suppl-3251-226/art-44-2/par-8: 附則第三十四条の二第七項 → 地方税法 附則第三十四条の二第七項 (Supplementary Provisions, Article 34-2, paragraph (7)), suppl-3251-226/art-34-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-7
- suppl-3251-226/art-44-2/par-8: 第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-3
- suppl-3251-226/art-44-2/par-8: 第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35-2
- suppl-3251-226/art-44-2/par-8: 附則第三十四条の三第三項 → 地方税法 附則第三十四条の三第三項 (Supplementary Provisions, Article 34-3, paragraph (3)), suppl-3251-226/art-34-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3/par-3
- suppl-3251-226/art-44-2/par-8: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- suppl-3251-226/art-44-2/par-8: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35/par-5
- suppl-3251-226/art-44-2/par-8: 租税特別措置法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- suppl-3251-226/art-44-2/par-9: この項 → 地方税法 附則第四十四条の二第九項 (Supplementary Provisions, Article 44-2, paragraph (9)), suppl-3251-226/art-44-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-9
- suppl-3251-226/art-44-2/par-9: 前項 → 地方税法 附則第四十四条の二第八項 (Supplementary Provisions, Article 44-2, paragraph (8)), suppl-3251-226/art-44-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-8
- suppl-3251-226/art-44-2/par-9: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-44-2/par-9: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4-2
- suppl-3251-226/art-44-2/par-9: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34
- suppl-3251-226/art-44-2/par-9: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-44-2/par-9: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-3
- suppl-3251-226/art-44-2/par-9: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-35
- suppl-3251-226/art-44-2/par-9: 附則第三十六条 → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-36
- suppl-3251-226/art-44-2/par-10: 第六項から前項まで → 地方税法 附則第四十四条の二第六項 (Supplementary Provisions, Article 44-2, paragraph (6)), suppl-3251-226/art-44-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-6
- suppl-3251-226/art-44-2/par-10: 第六項から前項まで → 地方税法 附則第四十四条の二第七項 (Supplementary Provisions, Article 44-2, paragraph (7)), suppl-3251-226/art-44-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-7
- suppl-3251-226/art-44-2/par-10: 第六項から前項まで → 地方税法 附則第四十四条の二第八項 (Supplementary Provisions, Article 44-2, paragraph (8)), suppl-3251-226/art-44-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-8
- suppl-3251-226/art-44-2/par-10: 第六項から前項まで → 地方税法 附則第四十四条の二第九項 (Supplementary Provisions, Article 44-2, paragraph (9)), suppl-3251-226/art-44-2/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2/par-9
- suppl-3251-226/art-44-2/par-10: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- suppl-3251-226/art-44-2/par-10: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- suppl-3251-226/art-44-2/par-10: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- suppl-3251-226/art-44-3/par-1: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3251-226/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-2
- suppl-3251-226/art-44-3/par-1: 同条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-1/item-1
- suppl-3251-226/art-44-3/par-1: この項 → 地方税法 附則第四十四条の三第一項 (Supplementary Provisions, Article 44-3, paragraph (1)), suppl-3251-226/art-44-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-3/par-1
- suppl-3251-226/art-44-3/par-1: 第三項 → 地方税法 附則第四十四条の三第三項 (Supplementary Provisions, Article 44-3, paragraph (3)), suppl-3251-226/art-44-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-3/par-3
- suppl-3251-226/art-44-3/par-1: 震災特例法第十二条第二項 → e-Gov law 423AC0000000029, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection
- suppl-3251-226/art-44-3/par-1: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-44-3/par-2: 附則第三十四条の二第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-2
- suppl-3251-226/art-44-3/par-2: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13
- suppl-3251-226/art-44-3/par-2: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
- suppl-3251-226/art-44-3/par-2: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
- suppl-3251-226/art-44-3/par-2: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十六号 (Article 31-2, paragraph (2), item (xvi)), art-31-2/par-2/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16
- suppl-3251-226/art-44-3/par-2: 同条 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-44-3/par-3: 附則第四条第八項 → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-3251-226/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-8
- suppl-3251-226/art-44-3/par-3: 同条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4/par-1/item-1
- suppl-3251-226/art-44-3/par-3: 震災特例法第十二条第二項 → e-Gov law 423AC0000000029, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection
- suppl-3251-226/art-44-3/par-3: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-4
- suppl-3251-226/art-44-3/par-4: 附則第三十四条の二第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2/par-6
- suppl-3251-226/art-44-3/par-4: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13
- suppl-3251-226/art-44-3/par-4: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
- suppl-3251-226/art-44-3/par-4: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
- suppl-3251-226/art-44-3/par-4: 租税特別措置法第三十一条の二第二項第十三号から第十六号まで → 租税特別措置法 第三十一条の二第二項第十六号 (Article 31-2, paragraph (2), item (xvi)), art-31-2/par-2/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-16
- suppl-3251-226/art-44-3/par-4: 同条 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-34-2
- suppl-3251-226/art-45/par-1: 震災特例法第十三条第一項 → e-Gov law 423AC0000000029, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-3251-226/art-45/par-1: 附則第五条の四 → 地方税法 附則第五条の四 (Supplementary Provisions, Article 5-4), suppl-3251-226/art-5-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4
- suppl-3251-226/art-45/par-1: 第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条 → 租税特別措置法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41
- suppl-3251-226/art-45/par-1: 第四十一条の二の二 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
- suppl-3251-226/art-45/par-1: 第一項第一号 → 地方税法 附則第五条の四第一項第一号 (Supplementary Provisions, Article 5-4, paragraph (1), item (i)), suppl-3251-226/art-5-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1/item-1
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十項 (Article 41, paragraph (10)), art-41/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-10 · https://japanlaw.org/l/332AC0000000026/art-41/par-10
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十一項 (Article 41, paragraph (11)), art-41/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-11 · https://japanlaw.org/l/332AC0000000026/art-41/par-11
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十二項 (Article 41, paragraph (12)), art-41/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-12 · https://japanlaw.org/l/332AC0000000026/art-41/par-12
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十三項 (Article 41, paragraph (13)), art-41/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-13 · https://japanlaw.org/l/332AC0000000026/art-41/par-13
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十四項 (Article 41, paragraph (14)), art-41/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-14 · https://japanlaw.org/l/332AC0000000026/art-41/par-14
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十五項 (Article 41, paragraph (15)), art-41/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-15 · https://japanlaw.org/l/332AC0000000026/art-41/par-15
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十六項 (Article 41, paragraph (16)), art-41/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-16 · https://japanlaw.org/l/332AC0000000026/art-41/par-16
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十七項 (Article 41, paragraph (17)), art-41/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-17 · https://japanlaw.org/l/332AC0000000026/art-41/par-17
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十八項 (Article 41, paragraph (18)), art-41/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-18 · https://japanlaw.org/l/332AC0000000026/art-41/par-18
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-2
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-3
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-4
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/art-41/par-5
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/art-41/par-6
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第七項 (Article 41, paragraph (7)), art-41/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-7 · https://japanlaw.org/l/332AC0000000026/art-41/par-7
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第八項 (Article 41, paragraph (8)), art-41/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-8 · https://japanlaw.org/l/332AC0000000026/art-41/par-8
- suppl-3251-226/art-45/par-1: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第九項 (Article 41, paragraph (9)), art-41/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-9 · https://japanlaw.org/l/332AC0000000026/art-41/par-9
- suppl-3251-226/art-45/par-1: 第四十一条の二 → 租税特別措置法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2
- suppl-3251-226/art-45/par-1: 第十項から第二十一項まで → 租税特別措置法 第四十一条第十九項 (Article 41, paragraph (19)), art-41/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-19 · https://japanlaw.org/l/332AC0000000026/art-41/par-19
- suppl-3251-226/art-45/par-1: 第十項から第二十一項まで → 租税特別措置法 第四十一条第二十項 (Article 41, paragraph (20)), art-41/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-20 · https://japanlaw.org/l/332AC0000000026/art-41/par-20
- suppl-3251-226/art-45/par-1: 第十項から第二十一項まで → 租税特別措置法 第四十一条第二十一項 (Article 41, paragraph (21)), art-41/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-21 · https://japanlaw.org/l/332AC0000000026/art-41/par-21
- suppl-3251-226/art-45/par-1: 第一項第二号 → 地方税法 附則第五条の四第一項第二号 (Supplementary Provisions, Article 5-4, paragraph (1), item (ii)), suppl-3251-226/art-5-4/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1/item-2
- suppl-3251-226/art-45/par-2: 震災特例法第十三条第三項 → e-Gov law 423AC0000000029, 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — not held in this collection
- suppl-3251-226/art-45/par-2: 第四項 → e-Gov law 423AC0000000029, 第十三条第四項 (Article 13, paragraph (4)), art-13/par-4 — not held in this collection
- suppl-3251-226/art-45/par-2: 第十三条の二第一項から第五項まで → e-Gov law 423AC0000000029, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection
- suppl-3251-226/art-45/par-2: 第七項から第十一項まで → e-Gov law 423AC0000000029, 第十三条の二第七項 (Article 13-2, paragraph (7)), art-13-2/par-7 — not held in this collection
- suppl-3251-226/art-45/par-2: 附則第五条の四 → 地方税法 附則第五条の四 (Supplementary Provisions, Article 5-4), suppl-3251-226/art-5-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4
- suppl-3251-226/art-45/par-2: 同条第一項第一号 → 地方税法 附則第五条の四第一項第一号 (Supplementary Provisions, Article 5-4, paragraph (1), item (i)), suppl-3251-226/art-5-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1/item-1
- suppl-3251-226/art-45/par-2: 阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成七年法律第十一号）第十六条第一項から第三項まで → e-Gov law 407AC0000000011, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- suppl-3251-226/art-45/par-2: 同条第三項 → 地方税法 附則第五条の四第三項 (Supplementary Provisions, Article 5-4, paragraph (3)), suppl-3251-226/art-5-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-3
- suppl-3251-226/art-45/par-3: 前項 → 地方税法 附則第四十五条第二項 (Supplementary Provisions, Article 45, paragraph (2)), suppl-3251-226/art-45/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45/par-2
- suppl-3251-226/art-45/par-3: 租税特別措置法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-3251-226/art-45/par-3: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-1
- suppl-3251-226/art-45/par-4: 震災特例法第十三条第一項 → e-Gov law 423AC0000000029, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-3251-226/art-45/par-4: 附則第五条の四 → 地方税法 附則第五条の四 (Supplementary Provisions, Article 5-4), suppl-3251-226/art-5-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4
- suppl-3251-226/art-45/par-4: 第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条 → 租税特別措置法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41
- suppl-3251-226/art-45/par-4: 第四十一条の二の二 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
- suppl-3251-226/art-45/par-4: 第五項第一号 → 地方税法 附則第五条の四第五項第一号 (Supplementary Provisions, Article 5-4, paragraph (5), item (i)), suppl-3251-226/art-5-4/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5/item-1
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十項 (Article 41, paragraph (10)), art-41/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-10 · https://japanlaw.org/l/332AC0000000026/art-41/par-10
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十一項 (Article 41, paragraph (11)), art-41/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-11 · https://japanlaw.org/l/332AC0000000026/art-41/par-11
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十二項 (Article 41, paragraph (12)), art-41/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-12 · https://japanlaw.org/l/332AC0000000026/art-41/par-12
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十三項 (Article 41, paragraph (13)), art-41/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-13 · https://japanlaw.org/l/332AC0000000026/art-41/par-13
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十四項 (Article 41, paragraph (14)), art-41/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-14 · https://japanlaw.org/l/332AC0000000026/art-41/par-14
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十五項 (Article 41, paragraph (15)), art-41/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-15 · https://japanlaw.org/l/332AC0000000026/art-41/par-15
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十六項 (Article 41, paragraph (16)), art-41/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-16 · https://japanlaw.org/l/332AC0000000026/art-41/par-16
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十七項 (Article 41, paragraph (17)), art-41/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-17 · https://japanlaw.org/l/332AC0000000026/art-41/par-17
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第十八項 (Article 41, paragraph (18)), art-41/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-18 · https://japanlaw.org/l/332AC0000000026/art-41/par-18
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-2
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-3
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-4
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/art-41/par-5
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/art-41/par-6
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第七項 (Article 41, paragraph (7)), art-41/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-7 · https://japanlaw.org/l/332AC0000000026/art-41/par-7
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第八項 (Article 41, paragraph (8)), art-41/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-8 · https://japanlaw.org/l/332AC0000000026/art-41/par-8
- suppl-3251-226/art-45/par-4: 租税特別措置法第四十一条第二項から第十八項まで → 租税特別措置法 第四十一条第九項 (Article 41, paragraph (9)), art-41/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-9 · https://japanlaw.org/l/332AC0000000026/art-41/par-9
- suppl-3251-226/art-45/par-4: 第四十一条の二 → 租税特別措置法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2
- suppl-3251-226/art-45/par-4: 第十項から第二十一項まで → 租税特別措置法 第四十一条第十九項 (Article 41, paragraph (19)), art-41/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-19 · https://japanlaw.org/l/332AC0000000026/art-41/par-19
- suppl-3251-226/art-45/par-4: 第十項から第二十一項まで → 租税特別措置法 第四十一条第二十項 (Article 41, paragraph (20)), art-41/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-20 · https://japanlaw.org/l/332AC0000000026/art-41/par-20
- suppl-3251-226/art-45/par-4: 第十項から第二十一項まで → 租税特別措置法 第四十一条第二十一項 (Article 41, paragraph (21)), art-41/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-21 · https://japanlaw.org/l/332AC0000000026/art-41/par-21
- suppl-3251-226/art-45/par-4: 第五項第二号 → 地方税法 附則第五条の四第五項第二号 (Supplementary Provisions, Article 5-4, paragraph (5), item (ii)), suppl-3251-226/art-5-4/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5/item-2
- suppl-3251-226/art-45/par-5: 震災特例法第十三条第三項 → e-Gov law 423AC0000000029, 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — not held in this collection
- suppl-3251-226/art-45/par-5: 第四項 → e-Gov law 423AC0000000029, 第十三条第四項 (Article 13, paragraph (4)), art-13/par-4 — not held in this collection
- suppl-3251-226/art-45/par-5: 第十三条の二第一項から第五項まで → e-Gov law 423AC0000000029, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection
- suppl-3251-226/art-45/par-5: 第七項から第十一項まで → e-Gov law 423AC0000000029, 第十三条の二第七項 (Article 13-2, paragraph (7)), art-13-2/par-7 — not held in this collection
- suppl-3251-226/art-45/par-5: 附則第五条の四 → 地方税法 附則第五条の四 (Supplementary Provisions, Article 5-4), suppl-3251-226/art-5-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4
- suppl-3251-226/art-45/par-5: 同条第五項第一号 → 地方税法 附則第五条の四第五項第一号 (Supplementary Provisions, Article 5-4, paragraph (5), item (i)), suppl-3251-226/art-5-4/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5/item-1
- suppl-3251-226/art-45/par-5: 同条第七項 → 地方税法 附則第五条の四第七項 (Supplementary Provisions, Article 5-4, paragraph (7)), suppl-3251-226/art-5-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-7
- suppl-3251-226/art-45/par-6: 前項 → 地方税法 附則第四十五条第五項 (Supplementary Provisions, Article 45, paragraph (5)), suppl-3251-226/art-45/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45/par-5
- suppl-3251-226/art-45/par-6: 租税特別措置法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- suppl-3251-226/art-45/par-6: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-5
- suppl-3251-226/art-46/par-1: 第七十一条の十第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-7#art-71-10/par-2
- suppl-3251-226/art-46/par-1: 租税特別措置法第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- suppl-3251-226/art-46/par-1: 第二十四条第八項 → 地方税法 第二十四条第八項 (Article 24, paragraph (8)), art-24/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-8
- suppl-3251-226/art-46/par-1: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17#art-17
- suppl-3251-226/art-46/par-1: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17#art-17-2
- suppl-3251-226/art-46/par-1: 第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17-3#art-17-4
- suppl-3251-226/art-46/par-1: 同条第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- suppl-3251-226/art-46/par-1: 附則第四十六条 → 地方税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-3251-226/art-46 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-46
- suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十二条 (Supplementary Provisions, Article 42), suppl-3251-226/art-42 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-42
- suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-3251-226/art-43 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-43
- suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-3251-226/art-44 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44
- suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十四条の二 (Supplementary Provisions, Article 44-2), suppl-3251-226/art-44-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-2
- suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十四条の三 (Supplementary Provisions, Article 44-3), suppl-3251-226/art-44-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-44-3
- suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-3251-226/art-45 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45
- suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-3251-226/art-46 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-46
- suppl-3251-226/art-50/par-1: 震災特例法第七条第一項 → e-Gov law 423AC0000000029, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-50/par-1: この項 → 地方税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-3251-226/art-50/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-1
- suppl-3251-226/art-50/par-1: 第七十二条の四十九の十二 → 地方税法 第七十二条の四十九の十二 (Article 72-49-12), art-72-49-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12
- suppl-3251-226/art-50/par-1: 同条第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
- suppl-3251-226/art-50/par-1: 次項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- suppl-3251-226/art-50/par-2: 震災特例法第七条第一項 → e-Gov law 423AC0000000029, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-3251-226/art-50/par-2: 前項 → 地方税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-3251-226/art-50/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-1
- suppl-3251-226/art-50/par-2: この項 → 地方税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-3251-226/art-50/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-2
- suppl-3251-226/art-50/par-2: 第七十二条の四十九の十二 → 地方税法 第七十二条の四十九の十二 (Article 72-49-12), art-72-49-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12
- suppl-3251-226/art-50/par-2: 同条第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
- suppl-3251-226/art-50/par-2: 次項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- suppl-3251-226/art-50/par-3: 前二項 → 地方税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-3251-226/art-50/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-1
- suppl-3251-226/art-50/par-3: 前二項 → 地方税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-3251-226/art-50/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-2
- suppl-3251-226/art-50/par-3: 第七十二条の四十九の十二 → 地方税法 第七十二条の四十九の十二 (Article 72-49-12), art-72-49-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12
- suppl-3251-226/art-50/par-3: 同条第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
- suppl-3251-226/art-50/par-3: 附則第五十条第三項 → 地方税法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-3251-226/art-50/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-3
- suppl-3251-226/art-50/par-3: 次項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- suppl-3251-226/art-50/par-4: この条 → 地方税法 附則第五十条 (Supplementary Provisions, Article 50), suppl-3251-226/art-50 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50
- suppl-3251-226/art-50/par-4/item-1: 所得税法第二条第一項第四十号 → 所得税法 第二条第一項第四十号 (Article 2, paragraph (1), item (xl)), art-2/par-1/item-40 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-40
- suppl-3251-226/art-50/par-4/item-2: 震災特例法第六条第一項 → e-Gov law 423AC0000000029, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- suppl-3251-226/art-50/par-4/item-2: 同条第二項 → e-Gov law 423AC0000000029, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- suppl-3251-226/art-50/par-4/item-2: 同条第三項 → e-Gov law 423AC0000000029, 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — not held in this collection
- suppl-3251-226/art-50/par-4/item-2: 第七十二条の四十九の十二第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- suppl-3251-226/art-50/par-4/item-3: 第七十二条の四十九の十二第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- suppl-3251-226/art-50/par-5: 第一項から第三項まで → 地方税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-3251-226/art-50/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-1
- suppl-3251-226/art-50/par-5: 第一項から第三項まで → 地方税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-3251-226/art-50/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-2
- suppl-3251-226/art-50/par-5: 第一項から第三項まで → 地方税法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-3251-226/art-50/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-3
- suppl-3251-226/art-50/par-5: 第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-54#art-72-55
- suppl-3251-226/art-50/par-5: 同条第二項 → 地方税法 第七十二条の五十五第二項 (Article 72-55, paragraph (2)), art-72-55/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-54#art-72-55/par-2
- suppl-3251-226/art-50/par-5: 第七十二条の四十九の十二第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
- suppl-3251-226/art-50/par-5: 第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- suppl-3251-226/art-50/par-5: 第十四項 → 地方税法 第七十二条の四十九の十二第十四項 (Article 72-49-12, paragraph (14)), art-72-49-12/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-14
- suppl-3251-226/art-50/par-5: 附則第五十条 → 地方税法 附則第五十条 (Supplementary Provisions, Article 50), suppl-3251-226/art-50 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50
- suppl-3251-226/art-50/par-6: 前各項 → 地方税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-3251-226/art-50/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-1
- suppl-3251-226/art-50/par-6: 前各項 → 地方税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-3251-226/art-50/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-2
- suppl-3251-226/art-50/par-6: 前各項 → 地方税法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-3251-226/art-50/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-3
- suppl-3251-226/art-50/par-6: 前各項 → 地方税法 附則第五十条第四項 (Supplementary Provisions, Article 50, paragraph (4)), suppl-3251-226/art-50/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-4
- suppl-3251-226/art-50/par-6: 前各項 → 地方税法 附則第五十条第五項 (Supplementary Provisions, Article 50, paragraph (5)), suppl-3251-226/art-50/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-50/par-5
- suppl-3251-226/art-51/par-1: この項 → 地方税法 附則第五十一条第一項 (Supplementary Provisions, Article 51, paragraph (1)), suppl-3251-226/art-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-1
- suppl-3251-226/art-51/par-1: 次項 → 地方税法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-3251-226/art-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-2
- suppl-3251-226/art-51/par-2: この項 → 地方税法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-3251-226/art-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-2
- suppl-3251-226/art-51/par-3: 原子力災害対策特別措置法（平成十一年法律第百五十六号）第二十条第二項 → e-Gov law 411AC0000000156, 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — not held in this collection
- suppl-3251-226/art-51/par-3: 同法第十七条第一項 → e-Gov law 411AC0000000156, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- suppl-3251-226/art-51/par-3: 附則第五十五条第一項第一号 → 地方税法 附則第五十五条第一項第一号 (Supplementary Provisions, Article 55, paragraph (1), item (i)), suppl-3251-226/art-55/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-1/item-1
- suppl-3251-226/art-51/par-3: 附則第五十四条第一項 → 地方税法 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-3251-226/art-54/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1
- suppl-3251-226/art-51/par-3: この項 → 地方税法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-3251-226/art-51/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-3
- suppl-3251-226/art-51/par-3: 次項 → 地方税法 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-3251-226/art-51/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-4
- suppl-3251-226/art-51/par-4: この項 → 地方税法 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-3251-226/art-51/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-4
- suppl-3251-226/art-51/par-5: 農業経営基盤強化促進法第四条第一項第一号 → e-Gov law 355AC0000000065, 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — not held in this collection
- suppl-3251-226/art-51/par-5: この項 → 地方税法 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-3251-226/art-51/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-5
- suppl-3251-226/art-51/par-6: 前各項 → 地方税法 附則第五十一条第一項 (Supplementary Provisions, Article 51, paragraph (1)), suppl-3251-226/art-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-1
- suppl-3251-226/art-51/par-6: 前各項 → 地方税法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-3251-226/art-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-2
- suppl-3251-226/art-51/par-6: 前各項 → 地方税法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-3251-226/art-51/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-3
- suppl-3251-226/art-51/par-6: 前各項 → 地方税法 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-3251-226/art-51/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-4
- suppl-3251-226/art-51/par-6: 前各項 → 地方税法 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-3251-226/art-51/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-51/par-5
- suppl-3251-226/art-54/par-1: 災害対策基本法第六十三条第一項 → e-Gov law 336AC0000000223, 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — not held in this collection
- suppl-3251-226/art-54/par-1: この項 → 地方税法 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-3251-226/art-54/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1
- suppl-3251-226/art-54/par-1/item-2/sub-1: 使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）第二条第一項 → e-Gov law 414AC0000000087, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-54/par-1/item-2/sub-1: 同条第十一項 → e-Gov law 414AC0000000087, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- suppl-3251-226/art-54/par-1/item-2/sub-1: 次号 → 地方税法 附則第五十四条第一項第三号 (Supplementary Provisions, Article 54, paragraph (1), item (iii)), suppl-3251-226/art-54/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1/item-3
- suppl-3251-226/art-54/par-1/item-3/sub-1: 使用済自動車の再資源化等に関する法律第二条第一項 → e-Gov law 414AC0000000087, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-54/par-2: 前項 → 地方税法 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-3251-226/art-54/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1
- suppl-3251-226/art-55/par-1: 原子力災害対策特別措置法第二十条第二項 → e-Gov law 411AC0000000156, 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — not held in this collection
- suppl-3251-226/art-55/par-1/item-2: 前号 → 地方税法 附則第五十五条第一項第一号 (Supplementary Provisions, Article 55, paragraph (1), item (i)), suppl-3251-226/art-55/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-1/item-1
- suppl-3251-226/art-55/par-2: 前項 → 地方税法 附則第五十五条第一項 (Supplementary Provisions, Article 55, paragraph (1)), suppl-3251-226/art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-1
- suppl-3251-226/art-55/par-2: この項 → 地方税法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-3251-226/art-55/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-2
- suppl-3251-226/art-55/par-2: 次項 → 地方税法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-3251-226/art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-3
- suppl-3251-226/art-55/par-2: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-342
- suppl-3251-226/art-55/par-2: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-55/par-3: 附則第二十九条の五第十六項 → 地方税法 附則第二十九条の五第十六項 (Supplementary Provisions, Article 29-5, paragraph (16)), suppl-3251-226/art-29-5/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-16
- suppl-3251-226/art-55/par-3: 第十七項 → 地方税法 附則第二十九条の五第十七項 (Supplementary Provisions, Article 29-5, paragraph (17)), suppl-3251-226/art-29-5/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-29-5/par-17
- suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10
- suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11
- suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6
- suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7
- suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8
- suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9
- suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-55/par-3: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3
- suppl-3251-226/art-55/par-3: 次条第十一項 → 地方税法 附則第五十六条第十一項 (Supplementary Provisions, Article 56, paragraph (11)), suppl-3251-226/art-56/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-11
- suppl-3251-226/art-55/par-3: 第十三項 → 地方税法 附則第五十六条第十三項 (Supplementary Provisions, Article 56, paragraph (13)), suppl-3251-226/art-56/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-13
- suppl-3251-226/art-55/par-3: この条 → 地方税法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-3251-226/art-55 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55
- suppl-3251-226/art-55/par-4: 前項 → 地方税法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-3251-226/art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-3
- suppl-3251-226/art-55/par-4: この項 → 地方税法 附則第五十五条第四項 (Supplementary Provisions, Article 55, paragraph (4)), suppl-3251-226/art-55/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-4
- suppl-3251-226/art-55/par-4: 次項 → 地方税法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-3251-226/art-55/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-5
- suppl-3251-226/art-55/par-6: 前項 → 地方税法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-3251-226/art-55/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-5
- suppl-3251-226/art-55/par-6: この項 → 地方税法 附則第五十五条第六項 (Supplementary Provisions, Article 55, paragraph (6)), suppl-3251-226/art-55/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-6
- suppl-3251-226/art-55/par-6: 次項 → 地方税法 附則第五十五条第七項 (Supplementary Provisions, Article 55, paragraph (7)), suppl-3251-226/art-55/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-7
- suppl-3251-226/art-55/par-8: 前項 → 地方税法 附則第五十五条第七項 (Supplementary Provisions, Article 55, paragraph (7)), suppl-3251-226/art-55/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-7
- suppl-3251-226/art-55/par-8: この項 → 地方税法 附則第五十五条第八項 (Supplementary Provisions, Article 55, paragraph (8)), suppl-3251-226/art-55/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-55/par-8
- suppl-3251-226/art-56/par-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-56/par-1: この条 → 地方税法 附則第五十六条 (Supplementary Provisions, Article 56), suppl-3251-226/art-56 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56
- suppl-3251-226/art-56/par-1: 第五項 → 地方税法 附則第五十六条第五項 (Supplementary Provisions, Article 56, paragraph (5)), suppl-3251-226/art-56/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-5
- suppl-3251-226/art-56/par-1: 第六項 → 地方税法 附則第五十六条第六項 (Supplementary Provisions, Article 56, paragraph (6)), suppl-3251-226/art-56/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-6
- suppl-3251-226/art-56/par-1: 第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
- suppl-3251-226/art-56/par-1: 第三百四十九条の三の二第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- suppl-3251-226/art-56/par-1: 第三百八十四条 → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-384
- suppl-3251-226/art-56/par-1: 附則第五十六条第一項 → 地方税法 附則第五十六条第一項 (Supplementary Provisions, Article 56, paragraph (1)), suppl-3251-226/art-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-1
- suppl-3251-226/art-56/par-2: この項 → 地方税法 附則第五十六条第二項 (Supplementary Provisions, Article 56, paragraph (2)), suppl-3251-226/art-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-2
- suppl-3251-226/art-56/par-2: 第五項 → 地方税法 附則第五十六条第五項 (Supplementary Provisions, Article 56, paragraph (5)), suppl-3251-226/art-56/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-5
- suppl-3251-226/art-56/par-2: 前項 → 地方税法 附則第五十六条第一項 (Supplementary Provisions, Article 56, paragraph (1)), suppl-3251-226/art-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-1
- suppl-3251-226/art-56/par-2: 第七項 → 地方税法 附則第五十六条第七項 (Supplementary Provisions, Article 56, paragraph (7)), suppl-3251-226/art-56/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-7
- suppl-3251-226/art-56/par-3: この項 → 地方税法 附則第五十六条第三項 (Supplementary Provisions, Article 56, paragraph (3)), suppl-3251-226/art-56/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-3
- suppl-3251-226/art-56/par-3: 次項 → 地方税法 附則第五十六条第四項 (Supplementary Provisions, Article 56, paragraph (4)), suppl-3251-226/art-56/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-4
- suppl-3251-226/art-56/par-3: 第三百五十二条の二第一項 → 地方税法 第三百五十二条の二第一項 (Article 352-2, paragraph (1)), art-352-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352-2/par-1
- suppl-3251-226/art-56/par-3: 第八項 → 地方税法 附則第五十六条第八項 (Supplementary Provisions, Article 56, paragraph (8)), suppl-3251-226/art-56/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-8
- suppl-3251-226/art-56/par-3: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3
- suppl-3251-226/art-56/par-3: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-3#art-10-2/par-1
- suppl-3251-226/art-56/par-3: 第一項 → 地方税法 附則第五十六条第一項 (Supplementary Provisions, Article 56, paragraph (1)), suppl-3251-226/art-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-1
- suppl-3251-226/art-56/par-3: 前項 → 地方税法 附則第五十六条第二項 (Supplementary Provisions, Article 56, paragraph (2)), suppl-3251-226/art-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-2
- suppl-3251-226/art-56/par-4: 第三百五十二条の二第五項 → 地方税法 第三百五十二条の二第五項 (Article 352-2, paragraph (5)), art-352-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-351#art-352-2/par-5
- suppl-3251-226/art-56/par-4: この項 → 地方税法 附則第五十六条第四項 (Supplementary Provisions, Article 56, paragraph (4)), suppl-3251-226/art-56/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-4
- suppl-3251-226/art-56/par-4: 第九項 → 地方税法 附則第五十六条第九項 (Supplementary Provisions, Article 56, paragraph (9)), suppl-3251-226/art-56/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-9
- suppl-3251-226/art-56/par-4: 前項 → 地方税法 附則第五十六条第三項 (Supplementary Provisions, Article 56, paragraph (3)), suppl-3251-226/art-56/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-3
- suppl-3251-226/art-56/par-4: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-3#art-10-2/par-1
- suppl-3251-226/art-56/par-5: 第一項 → 地方税法 附則第五十六条第一項 (Supplementary Provisions, Article 56, paragraph (1)), suppl-3251-226/art-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-1
- suppl-3251-226/art-56/par-5: 第二項 → 地方税法 附則第五十六条第二項 (Supplementary Provisions, Article 56, paragraph (2)), suppl-3251-226/art-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-2
- suppl-3251-226/art-56/par-6: この項 → 地方税法 附則第五十六条第六項 (Supplementary Provisions, Article 56, paragraph (6)), suppl-3251-226/art-56/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-6
- suppl-3251-226/art-56/par-6: 第九項 → 地方税法 附則第五十六条第九項 (Supplementary Provisions, Article 56, paragraph (9)), suppl-3251-226/art-56/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-9
- suppl-3251-226/art-56/par-6: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-56/par-6: 第一項 → 地方税法 附則第五十六条第一項 (Supplementary Provisions, Article 56, paragraph (1)), suppl-3251-226/art-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-1
- suppl-3251-226/art-56/par-6: 前項 → 地方税法 附則第五十六条第五項 (Supplementary Provisions, Article 56, paragraph (5)), suppl-3251-226/art-56/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-5
- suppl-3251-226/art-56/par-6: 第二項 → 地方税法 附則第五十六条第二項 (Supplementary Provisions, Article 56, paragraph (2)), suppl-3251-226/art-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-2
- suppl-3251-226/art-56/par-7: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-56/par-7: 前項 → 地方税法 附則第五十六条第六項 (Supplementary Provisions, Article 56, paragraph (6)), suppl-3251-226/art-56/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-6
- suppl-3251-226/art-56/par-7: 附則第五十六条第七項 → 地方税法 附則第五十六条第七項 (Supplementary Provisions, Article 56, paragraph (7)), suppl-3251-226/art-56/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-7
- suppl-3251-226/art-56/par-8: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-56/par-8: 第三項 → 地方税法 附則第五十六条第三項 (Supplementary Provisions, Article 56, paragraph (3)), suppl-3251-226/art-56/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-3
- suppl-3251-226/art-56/par-8: 第一項 → 地方税法 附則第五十六条第一項 (Supplementary Provisions, Article 56, paragraph (1)), suppl-3251-226/art-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-1
- suppl-3251-226/art-56/par-8: 前項 → 地方税法 附則第五十六条第二項 (Supplementary Provisions, Article 56, paragraph (2)), suppl-3251-226/art-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-2
- suppl-3251-226/art-56/par-8: 第六項 → 地方税法 附則第五十六条第六項 (Supplementary Provisions, Article 56, paragraph (6)), suppl-3251-226/art-56/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-6
- suppl-3251-226/art-56/par-8: 第七項 → 地方税法 附則第五十六条第七項 (Supplementary Provisions, Article 56, paragraph (7)), suppl-3251-226/art-56/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-7
- suppl-3251-226/art-56/par-9: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-343/par-1
- suppl-3251-226/art-56/par-9: 第四項 → 地方税法 附則第五十六条第四項 (Supplementary Provisions, Article 56, paragraph (4)), suppl-3251-226/art-56/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-4
- suppl-3251-226/art-56/par-10: この項 → 地方税法 附則第五十六条第十項 (Supplementary Provisions, Article 56, paragraph (10)), suppl-3251-226/art-56/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-10
- suppl-3251-226/art-56/par-10: 第三百四十九条の三の二第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- suppl-3251-226/art-56/par-10: 第三百八十四条 → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-384
- suppl-3251-226/art-56/par-11: この項 → 地方税法 附則第五十六条第十一項 (Supplementary Provisions, Article 56, paragraph (11)), suppl-3251-226/art-56/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-11
- suppl-3251-226/art-56/par-11: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10
- suppl-3251-226/art-56/par-11: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11
- suppl-3251-226/art-56/par-11: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6
- suppl-3251-226/art-56/par-11: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7
- suppl-3251-226/art-56/par-11: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8
- suppl-3251-226/art-56/par-11: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9
- suppl-3251-226/art-56/par-11: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-56/par-11: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3
- suppl-3251-226/art-56/par-11: 同条 → 地方税法 附則第五十六条 (Supplementary Provisions, Article 56), suppl-3251-226/art-56 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56
- suppl-3251-226/art-56/par-12: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- suppl-3251-226/art-56/par-12: この項 → 地方税法 附則第五十六条第十二項 (Supplementary Provisions, Article 56, paragraph (12)), suppl-3251-226/art-56/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-12
- suppl-3251-226/art-56/par-12: 同条第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- suppl-3251-226/art-56/par-12: 第三百八十四条 → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-381#art-384
- suppl-3251-226/art-56/par-13: この項 → 地方税法 附則第五十六条第十三項 (Supplementary Provisions, Article 56, paragraph (13)), suppl-3251-226/art-56/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-13
- suppl-3251-226/art-56/par-13: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十 (Supplementary Provisions, Article 15-10), suppl-3251-226/art-15-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-10
- suppl-3251-226/art-56/par-13: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の十一 (Supplementary Provisions, Article 15-11), suppl-3251-226/art-15-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-11
- suppl-3251-226/art-56/par-13: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の六 (Supplementary Provisions, Article 15-6), suppl-3251-226/art-15-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-6
- suppl-3251-226/art-56/par-13: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の七 (Supplementary Provisions, Article 15-7), suppl-3251-226/art-15-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-7
- suppl-3251-226/art-56/par-13: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の八 (Supplementary Provisions, Article 15-8), suppl-3251-226/art-15-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-8
- suppl-3251-226/art-56/par-13: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九 (Supplementary Provisions, Article 15-9), suppl-3251-226/art-15-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9
- suppl-3251-226/art-56/par-13: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の二 (Supplementary Provisions, Article 15-9-2), suppl-3251-226/art-15-9-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-2
- suppl-3251-226/art-56/par-13: 附則第十五条の六から第十五条の十一まで → 地方税法 附則第十五条の九の三 (Supplementary Provisions, Article 15-9-3), suppl-3251-226/art-15-9-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-9-3
- suppl-3251-226/art-56/par-13: 同条 → 地方税法 附則第五十六条 (Supplementary Provisions, Article 56), suppl-3251-226/art-56 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56
- suppl-3251-226/art-56/par-14: この項 → 地方税法 附則第五十六条第十四項 (Supplementary Provisions, Article 56, paragraph (14)), suppl-3251-226/art-56/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-14
- suppl-3251-226/art-56/par-14: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-56/par-14: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-56/par-14: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349-3#art-349-3
- suppl-3251-226/art-56/par-14: 附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-56/par-14: 第二十項 → 地方税法 附則第十五条第二十項 (Supplementary Provisions, Article 15, paragraph (20)), suppl-3251-226/art-15/par-20 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15/par-20
- suppl-3251-226/art-56/par-14: 第十五条の三 → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-56/par-15: 前項 → 地方税法 附則第五十六条第十四項 (Supplementary Provisions, Article 56, paragraph (14)), suppl-3251-226/art-56/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-14
- suppl-3251-226/art-56/par-15: 附則第十五条の五 → 地方税法 附則第十五条の五 (Supplementary Provisions, Article 15-5), suppl-3251-226/art-15-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-5
- suppl-3251-226/art-56/par-15: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-56/par-15: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-56/par-15: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-56/par-15: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の三の二 (Supplementary Provisions, Article 15-3-2), suppl-3251-226/art-15-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3-2
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第一項 (Supplementary Provisions, Article 56, paragraph (1)), suppl-3251-226/art-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-1
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第十項 (Supplementary Provisions, Article 56, paragraph (10)), suppl-3251-226/art-56/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-10
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第十一項 (Supplementary Provisions, Article 56, paragraph (11)), suppl-3251-226/art-56/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-11
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第十二項 (Supplementary Provisions, Article 56, paragraph (12)), suppl-3251-226/art-56/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-12
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第十三項 (Supplementary Provisions, Article 56, paragraph (13)), suppl-3251-226/art-56/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-13
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第十四項 (Supplementary Provisions, Article 56, paragraph (14)), suppl-3251-226/art-56/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-14
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第十五項 (Supplementary Provisions, Article 56, paragraph (15)), suppl-3251-226/art-56/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-15
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第二項 (Supplementary Provisions, Article 56, paragraph (2)), suppl-3251-226/art-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-2
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第三項 (Supplementary Provisions, Article 56, paragraph (3)), suppl-3251-226/art-56/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-3
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第四項 (Supplementary Provisions, Article 56, paragraph (4)), suppl-3251-226/art-56/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-4
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第五項 (Supplementary Provisions, Article 56, paragraph (5)), suppl-3251-226/art-56/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-5
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第六項 (Supplementary Provisions, Article 56, paragraph (6)), suppl-3251-226/art-56/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-6
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第七項 (Supplementary Provisions, Article 56, paragraph (7)), suppl-3251-226/art-56/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-7
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第八項 (Supplementary Provisions, Article 56, paragraph (8)), suppl-3251-226/art-56/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-8
- suppl-3251-226/art-56/par-16: 前各項 → 地方税法 附則第五十六条第九項 (Supplementary Provisions, Article 56, paragraph (9)), suppl-3251-226/art-56/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-56/par-9
- suppl-3251-226/art-58/par-1: 附則第五十四条第一項 → 地方税法 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-3251-226/art-54/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-54/par-1
- suppl-3251-226/art-58/par-1: この項 → 地方税法 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-3251-226/art-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-1
- suppl-3251-226/art-58/par-1: 第三項 → 地方税法 附則第五十八条第三項 (Supplementary Provisions, Article 58, paragraph (3)), suppl-3251-226/art-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-3
- suppl-3251-226/art-58/par-1/item-2/sub-1: 使用済自動車の再資源化等に関する法律第二条第一項 → e-Gov law 414AC0000000087, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-58/par-1/item-2/sub-1: 同条第十一項 → e-Gov law 414AC0000000087, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- suppl-3251-226/art-58/par-1/item-2/sub-1: 次号 → 地方税法 附則第五十八条第一項第三号 (Supplementary Provisions, Article 58, paragraph (1), item (iii)), suppl-3251-226/art-58/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-1/item-3
- suppl-3251-226/art-58/par-1/item-3/sub-1: 使用済自動車の再資源化等に関する法律第二条第一項 → e-Gov law 414AC0000000087, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-58/par-2: この項 → 地方税法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-3251-226/art-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-2
- suppl-3251-226/art-58/par-4: 前三項 → 地方税法 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-3251-226/art-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-1
- suppl-3251-226/art-58/par-4: 前三項 → 地方税法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-3251-226/art-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-2
- suppl-3251-226/art-58/par-4: 前三項 → 地方税法 附則第五十八条第三項 (Supplementary Provisions, Article 58, paragraph (3)), suppl-3251-226/art-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-58/par-3
- suppl-3251-226/art-59/par-1: 附則第六十二条第一項 → 地方税法 附則第六十二条第一項 (Supplementary Provisions, Article 62, paragraph (1)), suppl-3251-226/art-62/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-62/par-1
- suppl-3251-226/art-59/par-1: 第六十三条第一項 → 地方税法 附則第六十三条第一項 (Supplementary Provisions, Article 63, paragraph (1)), suppl-3251-226/art-63/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-1
- suppl-3251-226/art-59/par-1: 次項 → 地方税法 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-3251-226/art-59/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-2
- suppl-3251-226/art-59/par-1: 第一号 → 地方税法 附則第五十九条第一項第一号 (Supplementary Provisions, Article 59, paragraph (1), item (i)), suppl-3251-226/art-59/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-1/item-1
- suppl-3251-226/art-59/par-1: 第二号 → 地方税法 附則第五十九条第一項第二号 (Supplementary Provisions, Article 59, paragraph (1), item (ii)), suppl-3251-226/art-59/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-1/item-2
- suppl-3251-226/art-59/par-2: 前項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-1
- suppl-3251-226/art-59/par-3: 第十五条の二 → 地方税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15#art-15-2
- suppl-3251-226/art-59/par-3: 第一項から第三項まで → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15#art-15-2/par-1
- suppl-3251-226/art-59/par-3: 第一項から第三項まで → 地方税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15#art-15-2/par-2
- suppl-3251-226/art-59/par-3: 第一項から第三項まで → 地方税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15#art-15-2/par-3
- suppl-3251-226/art-59/par-3: 第十五条の二の二から第十五条の三まで → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15#art-15-2-2
- suppl-3251-226/art-59/par-3: 第十五条の二の二から第十五条の三まで → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3
- suppl-3251-226/art-59/par-3: 第十五条の二の二から第十五条の三まで → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-2-3#art-15-3
- suppl-3251-226/art-59/par-3: 第十五条の九第一項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-6#art-15-9/par-1
- suppl-3251-226/art-59/par-3: 第二項 → 地方税法 第十五条の九第二項 (Article 15-9, paragraph (2)), art-15-9/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-6#art-15-9/par-2
- suppl-3251-226/art-59/par-3: 第一項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-1
- suppl-3251-226/art-59/par-3: 前項 → 地方税法 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-3251-226/art-59/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-2
- suppl-3251-226/art-59/par-4: 第一項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-1
- suppl-3251-226/art-59/par-4: 第十五条第三項 → 地方税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15#art-15/par-3
- suppl-3251-226/art-59/par-4: 第十五条の五第一項 → 地方税法 第十五条の五第一項 (Article 15-5, paragraph (1)), art-15-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-2-3#art-15-5/par-1
- suppl-3251-226/art-59/par-4: 第十五条の六第一項 → 地方税法 第十五条の六第一項 (Article 15-6, paragraph (1)), art-15-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-6#art-15-6/par-1
- suppl-3251-226/art-59/par-4: 第二項 → 地方税法 第十五条の六第二項 (Article 15-6, paragraph (2)), art-15-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15-6#art-15-6/par-2
- suppl-3251-226/art-59/par-4: 第十六条の二第一項 → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- suppl-3251-226/art-59/par-4: 第十八条の二第四項 → 地方税法 第十八条の二第四項 (Article 18-2, paragraph (4)), art-18-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-4
- suppl-3251-226/art-59/par-4: 第二十条の五の三 → 地方税法 第二十条の五の三 (Article 20-5-3), art-20-5-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20-5-2#art-20-5-3
- suppl-3251-226/art-59/par-5: 第一項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-1
- suppl-3251-226/art-59/par-5: 第十五条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-8/from-art-15#art-15/par-1
- suppl-3251-226/art-59/par-6: 前各項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-1
- suppl-3251-226/art-59/par-6: 前各項 → 地方税法 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-3251-226/art-59/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-2
- suppl-3251-226/art-59/par-6: 前各項 → 地方税法 附則第五十九条第三項 (Supplementary Provisions, Article 59, paragraph (3)), suppl-3251-226/art-59/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-3
- suppl-3251-226/art-59/par-6: 前各項 → 地方税法 附則第五十九条第四項 (Supplementary Provisions, Article 59, paragraph (4)), suppl-3251-226/art-59/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-4
- suppl-3251-226/art-59/par-6: 前各項 → 地方税法 附則第五十九条第五項 (Supplementary Provisions, Article 59, paragraph (5)), suppl-3251-226/art-59/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-59/par-5
- suppl-3251-226/art-60/par-1: 次条 → 地方税法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-3251-226/art-61 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-61
- suppl-3251-226/art-60/par-1: 第五条第四項 → e-Gov law 502AC0000000025, 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — not held in this collection
- suppl-3251-226/art-60/par-1: 第三項 → 地方税法 附則第六十条第三項 (Supplementary Provisions, Article 60, paragraph (3)), suppl-3251-226/art-60/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-60/par-3
- suppl-3251-226/art-60/par-1: 同条第一項 → e-Gov law 502AC0000000025, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-3251-226/art-60/par-1: 次項から第四項まで → 地方税法 附則第六十条第二項 (Supplementary Provisions, Article 60, paragraph (2)), suppl-3251-226/art-60/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-60/par-2
- suppl-3251-226/art-60/par-1: 次項から第四項まで → 地方税法 附則第六十条第四項 (Supplementary Provisions, Article 60, paragraph (4)), suppl-3251-226/art-60/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-60/par-4
- suppl-3251-226/art-60/par-1: 第三十七条の二第一項第三号 → 地方税法 第三十七条の二第一項第三号 (Article 37-2, paragraph (1), item (iii)), art-37-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-3
- suppl-3251-226/art-60/par-2: 前項 → 地方税法 附則第六十条第一項 (Supplementary Provisions, Article 60, paragraph (1)), suppl-3251-226/art-60/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-60/par-1
- suppl-3251-226/art-60/par-2: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- suppl-3251-226/art-60/par-3: 次項 → 地方税法 附則第六十条第四項 (Supplementary Provisions, Article 60, paragraph (4)), suppl-3251-226/art-60/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-60/par-4
- suppl-3251-226/art-60/par-3: 第三百十四条の七第一項第三号 → 地方税法 第三百十四条の七第一項第三号 (Article 314-7, paragraph (1), item (iii)), art-314-7/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-3
- suppl-3251-226/art-60/par-4: 前項 → 地方税法 附則第六十条第三項 (Supplementary Provisions, Article 60, paragraph (3)), suppl-3251-226/art-60/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-60/par-3
- suppl-3251-226/art-60/par-4: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- suppl-3251-226/art-61/par-1: 新型コロナウイルス感染症特例法第六条の二第一項 → e-Gov law 502AC0000000025, 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — not held in this collection
- suppl-3251-226/art-61/par-1: 附則第五条の四第三項 → 地方税法 附則第五条の四第三項 (Supplementary Provisions, Article 5-4, paragraph (3)), suppl-3251-226/art-5-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-3
- suppl-3251-226/art-61/par-1: 第四十五条第三項 → 地方税法 附則第四十五条第三項 (Supplementary Provisions, Article 45, paragraph (3)), suppl-3251-226/art-45/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45/par-3
- suppl-3251-226/art-61/par-2: 新型コロナウイルス感染症特例法第六条の二第一項 → e-Gov law 502AC0000000025, 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — not held in this collection
- suppl-3251-226/art-61/par-2: 附則第五条の四第七項 → 地方税法 附則第五条の四第七項 (Supplementary Provisions, Article 5-4, paragraph (7)), suppl-3251-226/art-5-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-5-4/par-7
- suppl-3251-226/art-61/par-2: 第四十五条第六項 → 地方税法 附則第四十五条第六項 (Supplementary Provisions, Article 45, paragraph (6)), suppl-3251-226/art-45/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-45/par-6
- suppl-3251-226/art-62/par-1: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
- suppl-3251-226/art-62/par-2: 前項 → 地方税法 附則第六十二条第一項 (Supplementary Provisions, Article 62, paragraph (1)), suppl-3251-226/art-62/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-62/par-1
- suppl-3251-226/art-62/par-2: 第七十三条の二十五第一項 → 地方税法 第七十三条の二十五第一項 (Article 73-25, paragraph (1)), art-73-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-25/par-1
- suppl-3251-226/art-62/par-2: 第七十三条の二十七の二第二項 → 地方税法 第七十三条の二十七の二第二項 (Article 73-27-2, paragraph (2)), art-73-27-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-2
- suppl-3251-226/art-62/par-2: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73-25#art-73-27-2/par-1
- suppl-3251-226/art-63/par-1: 租税特別措置法第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- suppl-3251-226/art-63/par-1: 同法第四十二条の四第十九項第七号 → 租税特別措置法 第四十二条の四第十九項第七号 (Article 42-4, paragraph (19), item (vii)), art-42-4/par-19/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-19/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-7
- suppl-3251-226/art-63/par-1: この条 → 地方税法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-3251-226/art-63 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63
- suppl-3251-226/art-63/par-1: 風俗営業等の規制及び業務の適正化等に関する法律（昭和二十三年法律第百二十二号）第二条第五項 → e-Gov law 323AC0000000122, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- suppl-3251-226/art-63/par-1: 次項 → 地方税法 附則第六十三条第二項 (Supplementary Provisions, Article 63, paragraph (2)), suppl-3251-226/art-63/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-2
- suppl-3251-226/art-63/par-1: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349
- suppl-3251-226/art-63/par-1: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-349#art-349-2
- suppl-3251-226/art-63/par-1: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-63/par-1/item-1: この号 → 地方税法 附則第六十三条第一項第一号 (Supplementary Provisions, Article 63, paragraph (1), item (i)), suppl-3251-226/art-63/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-1/item-1
- suppl-3251-226/art-63/par-1/item-1: 次号 → 地方税法 附則第六十三条第一項第二号 (Supplementary Provisions, Article 63, paragraph (1), item (ii)), suppl-3251-226/art-63/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-1/item-2
- suppl-3251-226/art-63/par-1/item-2: 前号 → 地方税法 附則第六十三条第一項第一号 (Supplementary Provisions, Article 63, paragraph (1), item (i)), suppl-3251-226/art-63/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-1/item-1
- suppl-3251-226/art-63/par-2: 前項 → 地方税法 附則第六十三条第一項 (Supplementary Provisions, Article 63, paragraph (1)), suppl-3251-226/art-63/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-1
- suppl-3251-226/art-63/par-2: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-384-2#art-389
- suppl-3251-226/art-63/par-2: 次項 → 地方税法 附則第六十三条第三項 (Supplementary Provisions, Article 63, paragraph (3)), suppl-3251-226/art-63/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-3
- suppl-3251-226/art-63/par-3: 前項 → 地方税法 附則第六十三条第二項 (Supplementary Provisions, Article 63, paragraph (2)), suppl-3251-226/art-63/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-2
- suppl-3251-226/art-63/par-3: 第一項 → 地方税法 附則第六十三条第一項 (Supplementary Provisions, Article 63, paragraph (1)), suppl-3251-226/art-63/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-1
- suppl-3251-226/art-63/par-4: 第二項 → 地方税法 附則第六十三条第二項 (Supplementary Provisions, Article 63, paragraph (2)), suppl-3251-226/art-63/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-2
- suppl-3251-226/art-63/par-5: 前項 → 地方税法 附則第六十三条第四項 (Supplementary Provisions, Article 63, paragraph (4)), suppl-3251-226/art-63/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-4
- suppl-3251-226/art-64/par-1: 前条 → 地方税法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-3251-226/art-63 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63
- suppl-3251-226/art-64/par-1: 附則第十五条の四 → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-4
- suppl-3251-226/art-64/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-64/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-64/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-64-2/par-1: 附則第六十三条 → 地方税法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-3251-226/art-63 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63
- suppl-3251-226/art-64-2/par-1: 附則第十五条の五 → 地方税法 附則第十五条の五 (Supplementary Provisions, Article 15-5), suppl-3251-226/art-15-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-5
- suppl-3251-226/art-64-2/par-1: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3251-226/art-15 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15
- suppl-3251-226/art-64-2/par-1: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-2
- suppl-3251-226/art-64-2/par-1: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3
- suppl-3251-226/art-64-2/par-1: 附則第十五条から第十五条の三の二まで → 地方税法 附則第十五条の三の二 (Supplementary Provisions, Article 15-3-2), suppl-3251-226/art-15-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-15-3-2
- suppl-3251-226/art-65/par-1: 附則第六十三条 → 地方税法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-3251-226/art-63 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63
- suppl-3251-226/art-65/par-1: 地方税法等の一部を改正する法律（令和三年法律第七号。以下この項において「地方税法等改正法」という。）附則第十二条第九項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-5031-7/art-12/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text
- suppl-3251-226/art-65/par-1: 地方税法等改正法第一条 → e-Gov law 503AC0000000007, 第一条 (Article 1), art-1 — not held in this collection
- suppl-3251-226/art-65/par-1: 地方税法等改正法附則第十三条第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5031-7/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text
- suppl-3251-226/art-65/par-1: 地方税法等改正法第二条 → e-Gov law 503AC0000000007, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3251-226/art-65/par-1: この条 → 地方税法 附則第六十五条 (Supplementary Provisions, Article 65), suppl-3251-226/art-65 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-65
- suppl-3251-226/art-65/par-1: 附則第六十七条 → 地方税法 附則第六十七条 (Supplementary Provisions, Article 67), suppl-3251-226/art-67 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-67
- suppl-3251-226/art-65/par-1: 第七百三十四条第一項 → 地方税法 第七百三十四条第一項 (Article 734, paragraph (1)), art-734/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-5/from-art-734#art-734/par-1
- suppl-3251-226/art-65/par-1: 第七百三十五条第一項 → 地方税法 第七百三十五条第一項 (Article 735, paragraph (1)), art-735/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-5/from-art-734#art-735/par-1
- suppl-3251-226/art-65/par-1: 附則第七十条第二項 → 地方税法 附則第七十条第二項 (Supplementary Provisions, Article 70, paragraph (2)), suppl-3251-226/art-70/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-70/par-2
- suppl-3251-226/art-65/par-2: 第四項 → 地方税法 附則第六十五条第四項 (Supplementary Provisions, Article 65, paragraph (4)), suppl-3251-226/art-65/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-65/par-4
- suppl-3251-226/art-65/par-2: 次条 → 地方税法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-3251-226/art-66 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66
- suppl-3251-226/art-65/par-3: 次条第一項 → 地方税法 附則第六十六条第一項 (Supplementary Provisions, Article 66, paragraph (1)), suppl-3251-226/art-66/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-1
- suppl-3251-226/art-65/par-3: 附則第六十七条第一項 → 地方税法 附則第六十七条第一項 (Supplementary Provisions, Article 67, paragraph (1)), suppl-3251-226/art-67/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-67/par-1
- suppl-3251-226/art-65/par-4: 次条第二項から第四項まで → 地方税法 附則第六十六条第二項 (Supplementary Provisions, Article 66, paragraph (2)), suppl-3251-226/art-66/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-2
- suppl-3251-226/art-65/par-4: 次条第二項から第四項まで → 地方税法 附則第六十六条第三項 (Supplementary Provisions, Article 66, paragraph (3)), suppl-3251-226/art-66/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-3
- suppl-3251-226/art-65/par-4: 次条第二項から第四項まで → 地方税法 附則第六十六条第四項 (Supplementary Provisions, Article 66, paragraph (4)), suppl-3251-226/art-66/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-4
- suppl-3251-226/art-65/par-4: 附則第六十七条第二項 → 地方税法 附則第六十七条第二項 (Supplementary Provisions, Article 67, paragraph (2)), suppl-3251-226/art-67/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-67/par-2
- suppl-3251-226/art-65/par-4: 第三項 → 地方税法 附則第六十七条第三項 (Supplementary Provisions, Article 67, paragraph (3)), suppl-3251-226/art-67/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-67/par-3
- suppl-3251-226/art-66/par-1: 第四項 → 地方税法 附則第六十六条第四項 (Supplementary Provisions, Article 66, paragraph (4)), suppl-3251-226/art-66/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-4
- suppl-3251-226/art-66/par-4: 前二項 → 地方税法 附則第六十六条第二項 (Supplementary Provisions, Article 66, paragraph (2)), suppl-3251-226/art-66/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-2
- suppl-3251-226/art-66/par-4: 前二項 → 地方税法 附則第六十六条第三項 (Supplementary Provisions, Article 66, paragraph (3)), suppl-3251-226/art-66/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-3
- suppl-3251-226/art-67/par-1: 第三項 → 地方税法 附則第六十七条第三項 (Supplementary Provisions, Article 67, paragraph (3)), suppl-3251-226/art-67/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-67/par-3
- suppl-3251-226/art-67/par-3: 前項 → 地方税法 附則第六十七条第二項 (Supplementary Provisions, Article 67, paragraph (2)), suppl-3251-226/art-67/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-67/par-2
- suppl-3251-226/art-68/par-1: 附則第六十五条第四項 → 地方税法 附則第六十五条第四項 (Supplementary Provisions, Article 65, paragraph (4)), suppl-3251-226/art-65/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-65/par-4
- suppl-3251-226/art-71/par-1: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-72/par-1: 附則第六十五条第三項 → 地方税法 附則第六十五条第三項 (Supplementary Provisions, Article 65, paragraph (3)), suppl-3251-226/art-65/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-65/par-3
- suppl-3251-226/art-72/par-1: 特別会計に関する法律（平成十九年法律第二十三号）第六条 → e-Gov law 419AC0000000023, 第六条 (Article 6), art-6 — not held in this collection
- suppl-3251-226/art-72/par-2: 特別会計に関する法律第二十三条 → e-Gov law 419AC0000000023, 第二十三条 (Article 23), art-23 — not held in this collection
- suppl-3251-226/art-72/par-2: 前項 → 地方税法 附則第七十二条第一項 (Supplementary Provisions, Article 72, paragraph (1)), suppl-3251-226/art-72/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-72/par-1
- suppl-3251-226/art-73/par-1: 地方交付税法第十四条第一項 → e-Gov law 325AC0000000211, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- suppl-3251-226/art-73/par-1: 地方税法附則第六十三条第一項 → 地方税法 附則第六十三条第一項 (Supplementary Provisions, Article 63, paragraph (1)), suppl-3251-226/art-63/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-63/par-1
- suppl-3251-226/art-73/par-1: 地方税法等の一部を改正する法律（令和三年法律第七号。以下この項において「地方税法等改正法」という。）附則第十二条第九項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-5031-7/art-12/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text
- suppl-3251-226/art-73/par-1: 地方税法等改正法第一条 → e-Gov law 503AC0000000007, 第一条 (Article 1), art-1 — not held in this collection
- suppl-3251-226/art-73/par-1: 地方税法等改正法附則第十三条第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5031-7/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text
- suppl-3251-226/art-73/par-1: 地方税法等改正法第二条 → e-Gov law 503AC0000000007, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3251-226/art-74/par-1: 地方財政法（昭和二十三年法律第百九号）第四条の三第一項 → e-Gov law 323AC0000000109, 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — not held in this collection
- suppl-3251-226/art-75/par-1: 地方自治法第二百八十二条第二項 → e-Gov law 322AC0000000067, 第二百八十二条第二項 (Article 282, paragraph (2)), art-282/par-2 — not held in this collection
- suppl-3251-226/art-75/par-1: 地方税法附則第六十六条第三項 → 地方税法 附則第六十六条第三項 (Supplementary Provisions, Article 66, paragraph (3)), suppl-3251-226/art-66/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66/par-3
- suppl-3251-226/art-76/par-1: 附則第六十八条 → 地方税法 附則第六十八条 (Supplementary Provisions, Article 68), suppl-3251-226/art-68 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-68
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第六十五条 (Supplementary Provisions, Article 65), suppl-3251-226/art-65 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-65
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-3251-226/art-66 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-66
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第六十七条 (Supplementary Provisions, Article 67), suppl-3251-226/art-67 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-67
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第六十八条 (Supplementary Provisions, Article 68), suppl-3251-226/art-68 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-68
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第六十九条 (Supplementary Provisions, Article 69), suppl-3251-226/art-69 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-69
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第七十条 (Supplementary Provisions, Article 70), suppl-3251-226/art-70 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-70
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第七十一条 (Supplementary Provisions, Article 71), suppl-3251-226/art-71 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-71
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-3251-226/art-72 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-72
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第七十三条 (Supplementary Provisions, Article 73), suppl-3251-226/art-73 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-73
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第七十四条 (Supplementary Provisions, Article 74), suppl-3251-226/art-74 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-74
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第七十五条 (Supplementary Provisions, Article 75), suppl-3251-226/art-75 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-75
- suppl-3251-226/art-77/par-1: 附則第六十五条から前条まで → 地方税法 附則第七十六条 (Supplementary Provisions, Article 76), suppl-3251-226/art-76 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-76
- suppl-3251-226/art-78/par-1: この条 → 地方税法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-3251-226/art-78 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78
- suppl-3251-226/art-78/par-1/item-3: 第六号 → 地方税法 附則第七十八条第一項第六号 (Supplementary Provisions, Article 78, paragraph (1), item (vi)), suppl-3251-226/art-78/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-6
- suppl-3251-226/art-78/par-1/item-3: この号 → 地方税法 附則第七十八条第一項第三号 (Supplementary Provisions, Article 78, paragraph (1), item (iii)), suppl-3251-226/art-78/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-3
- suppl-3251-226/art-78/par-1/item-3: 次号 → 地方税法 附則第七十八条第一項第四号 (Supplementary Provisions, Article 78, paragraph (1), item (iv)), suppl-3251-226/art-78/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-4
- suppl-3251-226/art-78/par-1/item-3/sub-1: 次号 → 地方税法 附則第七十八条第一項第四号 (Supplementary Provisions, Article 78, paragraph (1), item (iv)), suppl-3251-226/art-78/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-4
- suppl-3251-226/art-78/par-1/item-4: 所得税法第二条第一項第五号 → 所得税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-5
- suppl-3251-226/art-78/par-1/item-4: 第六号 → 地方税法 附則第七十八条第一項第六号 (Supplementary Provisions, Article 78, paragraph (1), item (vi)), suppl-3251-226/art-78/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-6
- suppl-3251-226/art-78/par-1/item-4/sub-2: 前号 → 地方税法 附則第七十八条第一項第三号 (Supplementary Provisions, Article 78, paragraph (1), item (iii)), suppl-3251-226/art-78/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-1/item-3
- suppl-3251-226/art-78/par-2: 租税特別措置法第六十七条の十六の二第一項 → 租税特別措置法 第六十七条の十六の二第一項 (Article 67-16-2, paragraph (1)), art-67-16-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1
- suppl-3251-226/art-78/par-2: 次項から第五項まで → 地方税法 附則第七十八条第三項 (Supplementary Provisions, Article 78, paragraph (3)), suppl-3251-226/art-78/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-3
- suppl-3251-226/art-78/par-2: 次項から第五項まで → 地方税法 附則第七十八条第四項 (Supplementary Provisions, Article 78, paragraph (4)), suppl-3251-226/art-78/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-4
- suppl-3251-226/art-78/par-2: 次項から第五項まで → 地方税法 附則第七十八条第五項 (Supplementary Provisions, Article 78, paragraph (5)), suppl-3251-226/art-78/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-5
- suppl-3251-226/art-78/par-2: 第二十四条第一項 → 地方税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24/par-1
- suppl-3251-226/art-78/par-2: 第二百九十四条第一項 → 地方税法 第二百九十四条第一項 (Article 294, paragraph (1)), art-294/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-294/par-1
- suppl-3251-226/art-78/par-3: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-53#art-53/par-1
- suppl-3251-226/art-78/par-3: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- suppl-3251-226/art-78/par-4: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1
- suppl-3251-226/art-78/par-5: 第七十二条の二十五第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- suppl-3251-226/art-78/par-5: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- suppl-3251-226/art-78/par-5: 第七十二条の二十八第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- suppl-3251-226/art-78/par-5: 第三項 → 地方税法 第七十二条の二十八第三項 (Article 72-28, paragraph (3)), art-72-28/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-28#art-72-28/par-3
- suppl-3251-226/art-78/par-6: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-78/par-7: この項 → 地方税法 附則第七十八条第七項 (Supplementary Provisions, Article 78, paragraph (7)), suppl-3251-226/art-78/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-7
- suppl-3251-226/art-78/par-7: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-4/from-art-73#art-73-2/par-1
- suppl-3251-226/art-78/par-9: この項 → 地方税法 附則第七十八条第九項 (Supplementary Provisions, Article 78, paragraph (9)), suppl-3251-226/art-78/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-9
- suppl-3251-226/art-78/par-9: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-342
- suppl-3251-226/art-78/par-9: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-78/par-10: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-342
- suppl-3251-226/art-78/par-10: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-6#art-702/par-1
- suppl-3251-226/art-78/par-12: 第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-5
- suppl-3251-226/art-78/par-12: 第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-32/par-1
- suppl-3251-226/art-78/par-12: 第七百一条の三十四第六項 → 地方税法 第七百一条の三十四第六項 (Article 701-34, paragraph (6)), art-701-34/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-6
- suppl-3251-226/art-78/par-13: 前項 → 地方税法 附則第七十八条第十二項 (Supplementary Provisions, Article 78, paragraph (12)), suppl-3251-226/art-78/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-12
- suppl-3251-226/art-78/par-13: 第七百一条の四十三第一項 → 地方税法 第七百一条の四十三第一項 (Article 701-43, paragraph (1)), art-701-43/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-1
- suppl-3251-226/art-78/par-13: 第二項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-2
- suppl-3251-226/art-78/par-13: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第十項 (Supplementary Provisions, Article 78, paragraph (10)), suppl-3251-226/art-78/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-10
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第十一項 (Supplementary Provisions, Article 78, paragraph (11)), suppl-3251-226/art-78/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-11
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第十二項 (Supplementary Provisions, Article 78, paragraph (12)), suppl-3251-226/art-78/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-12
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第十三項 (Supplementary Provisions, Article 78, paragraph (13)), suppl-3251-226/art-78/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-13
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第二項 (Supplementary Provisions, Article 78, paragraph (2)), suppl-3251-226/art-78/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-2
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第三項 (Supplementary Provisions, Article 78, paragraph (3)), suppl-3251-226/art-78/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-3
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第四項 (Supplementary Provisions, Article 78, paragraph (4)), suppl-3251-226/art-78/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-4
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第五項 (Supplementary Provisions, Article 78, paragraph (5)), suppl-3251-226/art-78/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-5
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第六項 (Supplementary Provisions, Article 78, paragraph (6)), suppl-3251-226/art-78/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-6
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第七項 (Supplementary Provisions, Article 78, paragraph (7)), suppl-3251-226/art-78/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-7
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第八項 (Supplementary Provisions, Article 78, paragraph (8)), suppl-3251-226/art-78/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-8
- suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第九項 (Supplementary Provisions, Article 78, paragraph (9)), suppl-3251-226/art-78/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/suppl-3251-226#suppl-3251-226/art-78/par-9

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## Sources

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- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-051, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-091, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-241, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-246, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-246, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-251, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-256, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-256, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-261, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-261, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-266, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-266, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-042, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-071, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-076, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-086, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-163, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-181, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-189, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-189, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-190, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-191, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-191, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-192, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-193, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-194, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-195, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-196, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-196, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-197, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-197, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-198, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-199, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-200, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-201, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-201, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-202, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-203, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-204, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-205, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-205, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-206, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-206, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-207, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-208, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-209, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-210, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-211, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-211, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-212, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-213, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-214, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-215, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-216, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-216, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-217, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-218, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-219, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-219, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-220, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-221, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-221, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-222, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-223, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-224, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-225, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-226, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-226, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-227, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-228, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-004, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-005, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T202151-001, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T202151-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T202151-011, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T202151-011, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-002, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-004, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-005, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-009, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-012, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-013, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-014, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-015, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T214204-015, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-016, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-017, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-018, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27