# 地方税法 / Local Tax Act — 第三十三条 (Supplementary Provisions, Article 33) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三十三条 (Supplementary Provisions, Article 33)（事業所税の課税標準の特例） — address `suppl-3251-226/art-33` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三十三条（事業所税の課税標準の特例） — Special Provisions on the Tax Base of Business Office Tax caption: machine translation, not official suppl-3251-226/art-33 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33 **第一項** 沖縄振興特別措置法第七条第一項に規定する提出観光地形成促進計画において定められた同法第六条第二項第二号に規定する観光地形成促進地域において設置される同法第八条第一項に規定する特定民間観光関連施設（政令で定めるものに限る。）に係る事業所等（第七百一条の三十一第一項第五号に規定する事業所等をいう。以下この条において同じ。）のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課する事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、当該事業が法人の事業である場合には当該特定民間観光関連施設に係る事業所等が新設された日から五年を経過する日以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には当該特定民間観光関連施設に係る事業所等が新設された日から五年を経過する日の属する年分までに限り、当該特定民間観光関連施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該特定民間観光関連施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。 suppl-3251-226/art-33/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-1 With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business (meaning an office or place of business prescribed in Article 701-31, paragraph (1), item (v); the same applies hereinafter in this Article) relating to a specified private tourism-related facility prescribed in Article 8, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (limited to those specified by Cabinet Order) to be established in a tourist destination formation promotion area prescribed in Article 6, paragraph (2), item (ii) of that Act that is determined in the submitted tourist destination formation promotion plan prescribed in Article 7, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to the specified private tourism-related facility is to be deducted from the office floor area relating to the office or place of business relating to that specified private tourism-related facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that specified private tourism-related facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis. machine translation, not official **第二項** 沖縄振興特別措置法第二十九条第一項に規定する提出情報通信産業振興計画において定められた同法第二十八条第二項第二号に規定する情報通信産業振興地域において設置される同法第三条第六号に規定する情報通信産業又は同条第八号に規定する情報通信技術利用事業の用に供する施設（政令で定めるものに限る。）に係る事業所等のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課する事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、当該事業が法人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日の属する年分までに限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。 suppl-3251-226/art-33/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-2 With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility (limited to those specified by Cabinet Order) used for the information and communications industry prescribed in Article 3, item (vi) of the Act on Special Measures for the Promotion and Development of Okinawa or the information and communications technology utilization business prescribed in item (viii) of that Article, to be established in an information and communications industry promotion area prescribed in Article 28, paragraph (2), item (ii) of that Act that is determined in the submitted information and communications industry promotion plan prescribed in Article 29, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis. machine translation, not official **第三項** 沖縄振興特別措置法第三十五条の二第一項に規定する提出産業イノベーション促進計画において定められた同法第三十五条第二項第二号に規定する産業イノベーション促進地域において設置される同法第三条第九号に規定する製造業等又は同条第十号に規定する産業高度化・事業革新促進事業で政令で定めるものの用に供する施設（政令で定めるものに限る。）に係る事業所等のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課する事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、当該事業が法人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日の属する年分までに限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。 suppl-3251-226/art-33/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-3 With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility (limited to those specified by Cabinet Order) used for manufacturing, etc. prescribed in Article 3, item (ix) of the Act on Special Measures for the Promotion and Development of Okinawa or an industry upgrading and business innovation promotion project prescribed in item (x) of that Article that is specified by Cabinet Order, to be established in an industrial innovation promotion area prescribed in Article 35, paragraph (2), item (ii) of that Act that is determined in the submitted industrial innovation promotion plan prescribed in Article 35-2, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis. machine translation, not official **第四項** 沖縄振興特別措置法第四十二条第一項に規定する提出国際物流拠点産業集積計画において定められた同法第四十一条第二項第二号に規定する国際物流拠点産業集積地域において設置される同法第三条第十一号に規定する国際物流拠点産業の用に供する施設（政令で定めるものに限る。）に係る事業所等のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課する事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、当該事業が法人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には当該施設に係る事業所等が新設された日から五年を経過する日の属する年分までに限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。 suppl-3251-226/art-33/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-4 With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility (limited to those specified by Cabinet Order) used for the international logistics hub industry prescribed in Article 3, item (xi) of the Act on Special Measures for the Promotion and Development of Okinawa, to be established in an international logistics hub industry cluster area prescribed in Article 41, paragraph (2), item (ii) of that Act that is determined in the submitted international logistics hub industry cluster plan prescribed in Article 42, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis. machine translation, not official **第五項** 特定農産加工業経営改善等臨時措置法（平成元年法律第六十五号）第二条第三項に規定する特定農産加工業者（同条第二項第一号に掲げる業種に属する事業を行う者に限る。）若しくは同条第四項に規定する特定事業協同組合等（同号に掲げる業種に属する事業を行う者に限る。）が令和十年三月三十一日までに同法第三条第一項の規定による承認を受けた計画（同法第四条第一項の規定による変更の承認があつたときは、その変更後のもの）に従つて実施する同法第三条第一項に規定する経営改善措置に係る事業又は同法第二条第三項に規定する特定農産加工業者（同条第二項第二号に掲げる業種に属する事業を行う者に限る。）若しくは同条第四項に規定する特定事業協同組合等（同号に掲げる業種に属する事業を行う者に限る。）が同日までに同法第五条第一項の規定による承認を受けた計画（同条第五項において読み替えて準用する同法第四条第一項の規定による変更の承認があつたときは、その変更後のもの）に従つて実施する同法第五条第一項に規定する調達安定化措置に係る事業の用に供する施設で政令で定めるものに係る事業所等において行う事業に対して課する事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、当該事業が法人の事業である場合には同法第三条第一項又は第五条第一項の規定による承認を受けた日から五年を経過する日以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には同法第三条第一項又は第五条第一項の規定による承認を受けた日から五年を経過する日の属する年分までに限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の四分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。 suppl-3251-226/art-33/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-5 With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility specified by Cabinet Order that is used for a business relating to the management improvement measures prescribed in Article 3, paragraph (1) of the Act on Temporary Measures for the Improvement, etc. of the Management of Specified Agricultural Product Processing Businesses (Act No. 65 of 1989) that a specified agricultural product processor prescribed in Article 2, paragraph (3) of that Act (limited to a person who conducts a business belonging to the type of industry listed in paragraph (2), item (i) of that Article) or a specified business cooperative association, etc. prescribed in paragraph (4) of that Article (limited to a person who conducts a business belonging to the type of industry listed in that item) implements in accordance with a plan approved under Article 3, paragraph (1) of that Act on or before March 31, 2028 (or the plan as changed, where a change has been approved under Article 4, paragraph (1) of that Act), or a business relating to the procurement stabilization measures prescribed in Article 5, paragraph (1) of that Act that a specified agricultural product processor prescribed in Article 2, paragraph (3) of that Act (limited to a person who conducts a business belonging to the type of industry listed in paragraph (2), item (ii) of that Article) or a specified business cooperative association, etc. prescribed in paragraph (4) of that Article (limited to a person who conducts a business belonging to the type of industry listed in that item) implements in accordance with a plan approved under Article 5, paragraph (1) of that Act on or before that date (or the plan as changed, where a change has been approved under Article 4, paragraph (1) of that Act as applied mutatis mutandis with the terms replaced in Article 5, paragraph (5) of that Act), the area equal to one-quarter of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day of the approval under Article 3, paragraph (1) or Article 5, paragraph (1) of that Act, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from the day of that approval. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis. machine translation, not official **第六項** 前各項に定めるもののほか、これらの規定の適用がある場合における事業所税に関する規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-33/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-6 In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions concerning business office tax in the case where those provisions apply are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-33/par-1: 沖縄振興特別措置法第七条第一項 → e-Gov law 414AC0000000014, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-3251-226/art-33/par-1: 同法第六条第二項第二号 → e-Gov law 414AC0000000014, 第六条第二項第二号 (Article 6, paragraph (2), item (ii)), art-6/par-2/item-2 — not held in this collection - suppl-3251-226/art-33/par-1: 同法第八条第一項 → e-Gov law 414AC0000000014, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection - suppl-3251-226/art-33/par-1: 第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5 - suppl-3251-226/art-33/par-1: この条 → 地方税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-3251-226/art-33 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33 - suppl-3251-226/art-33/par-1: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34 - suppl-3251-226/art-33/par-1: この項 → 地方税法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-3251-226/art-33/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-1 - suppl-3251-226/art-33/par-1: 第七百一条の四十一第三項 → 地方税法 第七百一条の四十一第三項 (Article 701-41, paragraph (3)), art-701-41/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-3 - suppl-3251-226/art-33/par-2: 沖縄振興特別措置法第二十九条第一項 → e-Gov law 414AC0000000014, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection - suppl-3251-226/art-33/par-2: 同法第二十八条第二項第二号 → e-Gov law 414AC0000000014, 第二十八条第二項第二号 (Article 28, paragraph (2), item (ii)), art-28/par-2/item-2 — not held in this collection - suppl-3251-226/art-33/par-2: 同法第三条第六号 → e-Gov law 414AC0000000014, 第三条第一項第六号 (Article 3, paragraph (1), item (vi)), art-3/par-1/item-6 — not held in this collection - suppl-3251-226/art-33/par-2: 同条第八号 → e-Gov law 414AC0000000014, 第三条第一項第八号 (Article 3, paragraph (1), item (viii)), art-3/par-1/item-8 — not held in this collection - suppl-3251-226/art-33/par-2: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34 - suppl-3251-226/art-33/par-2: この項 → 地方税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-3251-226/art-33/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-2 - suppl-3251-226/art-33/par-2: 第七百一条の四十一第三項 → 地方税法 第七百一条の四十一第三項 (Article 701-41, paragraph (3)), art-701-41/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-3 - suppl-3251-226/art-33/par-3: 沖縄振興特別措置法第三十五条の二第一項 → e-Gov law 414AC0000000014, 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — not held in this collection - suppl-3251-226/art-33/par-3: 同法第三十五条第二項第二号 → e-Gov law 414AC0000000014, 第三十五条第二項第二号 (Article 35, paragraph (2), item (ii)), art-35/par-2/item-2 — not held in this collection - suppl-3251-226/art-33/par-3: 同法第三条第九号 → e-Gov law 414AC0000000014, 第三条第一項第九号 (Article 3, paragraph (1), item (ix)), art-3/par-1/item-9 — not held in this collection - suppl-3251-226/art-33/par-3: 同条第十号 → e-Gov law 414AC0000000014, 第三条第一項第十号 (Article 3, paragraph (1), item (x)), art-3/par-1/item-10 — not held in this collection - suppl-3251-226/art-33/par-3: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34 - suppl-3251-226/art-33/par-3: この項 → 地方税法 附則第三十三条第三項 (Supplementary Provisions, Article 33, paragraph (3)), suppl-3251-226/art-33/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-3 - suppl-3251-226/art-33/par-3: 第七百一条の四十一第三項 → 地方税法 第七百一条の四十一第三項 (Article 701-41, paragraph (3)), art-701-41/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-3 - suppl-3251-226/art-33/par-4: 沖縄振興特別措置法第四十二条第一項 → e-Gov law 414AC0000000014, 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — not held in this collection - suppl-3251-226/art-33/par-4: 同法第四十一条第二項第二号 → e-Gov law 414AC0000000014, 第四十一条第二項第二号 (Article 41, paragraph (2), item (ii)), art-41/par-2/item-2 — not held in this collection - suppl-3251-226/art-33/par-4: 同法第三条第十一号 → e-Gov law 414AC0000000014, 第三条第一項第十一号 (Article 3, paragraph (1), item (xi)), art-3/par-1/item-11 — not held in this collection - suppl-3251-226/art-33/par-4: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34 - suppl-3251-226/art-33/par-4: この項 → 地方税法 附則第三十三条第四項 (Supplementary Provisions, Article 33, paragraph (4)), suppl-3251-226/art-33/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-4 - suppl-3251-226/art-33/par-4: 第七百一条の四十一第三項 → 地方税法 第七百一条の四十一第三項 (Article 701-41, paragraph (3)), art-701-41/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-3 - suppl-3251-226/art-33/par-5: 特定農産加工業経営改善等臨時措置法（平成元年法律第六十五号）第二条第三項 → e-Gov law 401AC0000000065, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-3251-226/art-33/par-5: 同条第二項第一号 → e-Gov law 401AC0000000065, 第二条第二項第一号 (Article 2, paragraph (2), item (i)), art-2/par-2/item-1 — not held in this collection - suppl-3251-226/art-33/par-5: 同条第四項 → e-Gov law 401AC0000000065, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - suppl-3251-226/art-33/par-5: 同法第三条第一項 → e-Gov law 401AC0000000065, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - suppl-3251-226/art-33/par-5: 同法第四条第一項 → e-Gov law 401AC0000000065, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - suppl-3251-226/art-33/par-5: 同条第二項第二号 → e-Gov law 401AC0000000065, 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — not held in this collection - suppl-3251-226/art-33/par-5: 同法第五条第一項 → e-Gov law 401AC0000000065, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-3251-226/art-33/par-5: 同条第五項 → e-Gov law 401AC0000000065, 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — not held in this collection - suppl-3251-226/art-33/par-5: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34 - suppl-3251-226/art-33/par-5: この項 → 地方税法 附則第三十三条第五項 (Supplementary Provisions, Article 33, paragraph (5)), suppl-3251-226/art-33/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-5 - suppl-3251-226/art-33/par-5: 第七百一条の四十一第三項 → 地方税法 第七百一条の四十一第三項 (Article 701-41, paragraph (3)), art-701-41/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-3 - suppl-3251-226/art-33/par-6: 前各項 → 地方税法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-3251-226/art-33/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-1 - suppl-3251-226/art-33/par-6: 前各項 → 地方税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-3251-226/art-33/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-2 - suppl-3251-226/art-33/par-6: 前各項 → 地方税法 附則第三十三条第三項 (Supplementary Provisions, Article 33, paragraph (3)), suppl-3251-226/art-33/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-3 - suppl-3251-226/art-33/par-6: 前各項 → 地方税法 附則第三十三条第四項 (Supplementary Provisions, Article 33, paragraph (4)), suppl-3251-226/art-33/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-4 - suppl-3251-226/art-33/par-6: 前各項 → 地方税法 附則第三十三条第五項 (Supplementary Provisions, Article 33, paragraph (5)), suppl-3251-226/art-33/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-5 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第三十三条第一項（事業所税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-1 - 地方税法 附則第三十三条第二項（事業所税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-2 - 地方税法 附則第三十三条第三項（事業所税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-3 - 地方税法 附則第三十三条第四項（事業所税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-4 - 地方税法 附則第三十三条第五項（事業所税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-5 - 地方税法 附則第三十三条第六項（事業所税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-6 - 地方税法 附則第十三条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-13/par-1 - 地方税法 附則第十六条第四項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-4 - 地方税法 附則第十六条第五項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-5 - 地方税法 附則第十六条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-2 - 地方税法 附則第十六条第三項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-3 - 地方税法 附則第十六条第四項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-4 - 地方税法 附則第十六条第五項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-5 - 地方税法 附則第二十八条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28/par-2 - 地方税法 附則第十六条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-16/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-163, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-215, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27