# 地方税法 / Local Tax Act — 第三十五条の四の二 (Supplementary Provisions, Article 35-4-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三十五条の四の二 (Supplementary Provisions, Article 35-4-2)（先物取引の差金等決済に係る損失の繰越控除） — address `suppl-3251-226/art-35-4-2` - 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-35-4-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2 - 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. --- ### 第三十五条の四の二（先物取引の差金等決済に係る損失の繰越控除） — Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions caption: machine translation, not official suppl-3251-226/art-35-4-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2 **第一項** 道府県民税の所得割の納税義務者の前年前三年内の各年に生じた先物取引の差金等決済に係る損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該先物取引の差金等決済に係る損失の金額の生じた年の末日の属する年度の翌年度の道府県民税について先物取引の差金等決済に係る損失の金額の控除に関する事項を記載した第四十五条の二第一項又は第三項の規定による申告書（第四項において準用する同条第四項の規定による申告書を含む。以下この項において同じ。）を提出した場合（市町村長においてやむを得ない事情があると認める場合には、これらの申告書をその提出期限後において道府県民税の納税通知書が送達される時までに提出した場合を含む。）において、その後の年度分の道府県民税について連続してこれらの申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたものを含む。）を提出しているときに限り、前条第一項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する先物取引に係る雑所得等の金額を限度として、当該先物取引に係る雑所得等の金額の計算上控除する。 suppl-3251-226/art-35-4-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-1 The amount of loss relating to cash settlement, etc. of futures transactions arising in each year within the three years preceding the previous year of a person liable for the income levy of prefectural inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted, with regard to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that amount of loss relating to cash settlement, etc. of futures transactions arose, a return under Article 45-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions (including a return under Article 45-2, paragraph (4) as applied mutatis mutandis in paragraph (4); the same applies hereinafter in this paragraph) (including, where the mayor of the municipality finds that there are compelling circumstances, a case where those returns have been submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served) and has continuously submitted those returns (including those submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served) for prefectural inhabitant tax for the subsequent fiscal years, notwithstanding the second sentence of paragraph (1) of the preceding Article, as provided for by Cabinet Order, in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (1) of that Article of that person, up to the limit of that amount. machine translation, not official **第二項** 前項に規定する先物取引の差金等決済に係る損失の金額とは、同項に規定する道府県民税の所得割の納税義務者が、租税特別措置法第四十一条の十四第一項に規定する先物取引の同項に規定する差金等決済をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該差金等決済をした年の末日の属する年度の翌年度の道府県民税に係る前条第一項に規定する先物取引に係る雑所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。 suppl-3251-226/art-35-4-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-2 The amount of loss relating to settling a futures contract prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from the person liable for the income levy of prefectural inhabitant tax prescribed in the preceding paragraph having made cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation of futures transactions prescribed in that paragraph, the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (1) of the preceding Article for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person made that cash settlement, etc. machine translation, not official **第三項** 第一項の規定の適用がある場合における前条第一項の規定の適用については、同項中「計算した金額（」とあるのは、「計算した金額（次条第一項の規定の適用がある場合には、その適用後の金額。」とする。 suppl-3251-226/art-35-4-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-3 With regard to the application of the provisions of paragraph (1) of the preceding Article where the provisions of paragraph (1) apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (" in paragraph (1) of that Article is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (where the provisions of paragraph (1) of the following Article apply, the amount after that application;". machine translation, not official **第四項** 第四十五条の二第四項の規定は、同条第一項ただし書に規定する者（同条第二項の規定により同条第一項の申告書を提出する義務を有する者を除く。）が、当該年度の翌年度以後の年度において第一項の規定の適用を受けようとする場合であつて、当該年度の道府県民税について同条第三項の規定による申告書を提出すべき場合及び同条第四項の規定により同条第一項の申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同条第四項中「純損失又は雑損失の金額」とあるのは「附則第三十五条の四の二第二項に規定する先物取引の差金等決済に係る損失の金額」と、「三月十五日までに同項の」とあるのは「三月十五日までに、総務省令で定めるところにより、同条第一項に規定する先物取引の差金等決済に係る損失の金額の控除に関する事項その他の政令で定める事項を記載した」と、「第三百十七条の二第四項」とあるのは「同条第十項において準用する第三百十七条の二第四項」と読み替えるものとする。 suppl-3251-226/art-35-4-2/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-4 The provisions of Article 45-2, paragraph (4) apply mutatis mutandis where a person prescribed in the proviso to paragraph (1) of that Article (excluding a person who has the obligation under paragraph (2) of that Article to submit the return referred to in paragraph (1) of that Article) wishes to receive the application of the provisions of paragraph (1) in a fiscal year on or after the fiscal year following the fiscal year concerned, and falls under neither a case where the person is to submit a return under paragraph (3) of that Article for the prefectural inhabitant tax of the fiscal year concerned nor a case where the person may submit the return referred to in paragraph (1) of that Article pursuant to paragraph (4) of that Article. In this case, the phrase "amount of net loss or casualty loss" in Article 45-2, paragraph (4) is deemed to be replaced with "amount of loss relating to cash settlement, etc. of futures transactions prescribed in Article 35-4-2, paragraph (2) of the Supplementary Provisions", the phrase "by March 15, the return concerning prefectural inhabitant tax referred to in that paragraph" is deemed to be replaced with "by March 15, a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions prescribed in paragraph (1) of that Article and other matters specified by Cabinet Order", and the phrase "Article 317-2, paragraph (4)" is deemed to be replaced with "Article 317-2, paragraph (4) as applied mutatis mutandis in Article 35-4-2, paragraph (10) of the Supplementary Provisions". machine translation, not official **第五項** 第一項の規定の適用がある場合における第四十五条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の十五第五項において準用する所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第四項まで又は附則第三十五条の四の二第四項において準用する前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第四項まで又は附則第三十五条の四の二第四項において準用する前条第四項」とする。 suppl-3251-226/art-35-4-2/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-5 With regard to the application of the provisions of Article 45-3 where the provisions of paragraph (1) apply, the phrase "a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 41-15, paragraph (5) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of the preceding Article or paragraph (4) of the preceding Article as applied mutatis mutandis in Article 35-4-2, paragraph (4) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 45-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (4) of that Article or paragraph (4) of that Article as applied mutatis mutandis in Article 35-4-2, paragraph (4) of the Supplementary Provisions". 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に関し必要な事項は、政令で定める。 suppl-3251-226/art-35-4-2/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-6 Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order. machine translation, not official **第七項** 市町村民税の所得割の納税義務者の前年前三年内の各年に生じた先物取引の差金等決済に係る損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該先物取引の差金等決済に係る損失の金額の生じた年の末日の属する年度の翌年度の市町村民税について先物取引の差金等決済に係る損失の金額の控除に関する事項を記載した第三百十七条の二第一項又は第三項の規定による申告書（第十項において準用する同条第四項の規定による申告書を含む。以下この項において同じ。）を提出した場合（市町村長においてやむを得ない事情があると認める場合には、これらの申告書をその提出期限後において市町村民税の納税通知書が送達される時までに提出した場合を含む。）において、その後の年度分の市町村民税について連続してこれらの申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたものを含む。）を提出しているときに限り、前条第四項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する先物取引に係る雑所得等の金額を限度として、当該先物取引に係る雑所得等の金額の計算上控除する。 suppl-3251-226/art-35-4-2/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-7 The amount of loss relating to cash settlement, etc. of futures transactions arising in each year within the three years preceding the previous year of a person liable for the income levy of municipal inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted, with regard to municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that amount of loss relating to cash settlement, etc. of futures transactions arose, a return under Article 317-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions (including a return under Article 317-2, paragraph (4) as applied mutatis mutandis in paragraph (10); the same applies hereinafter in this paragraph) (including, where the mayor of the municipality finds that there are compelling circumstances, a case where those returns have been submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served) and has continuously submitted those returns (including those submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served) for municipal inhabitant tax for the subsequent fiscal years, notwithstanding the second sentence of paragraph (4) of the preceding Article, as provided for by Cabinet Order, in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (4) of that Article of that person, up to the limit of that amount. machine translation, not official **第八項** 前項に規定する先物取引の差金等決済に係る損失の金額とは、同項に規定する市町村民税の所得割の納税義務者が、租税特別措置法第四十一条の十四第一項に規定する先物取引の同項に規定する差金等決済をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該差金等決済をした年の末日の属する年度の翌年度の市町村民税に係る前条第四項に規定する先物取引に係る雑所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。 suppl-3251-226/art-35-4-2/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-8 The amount of loss relating to settling a futures contract prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from the person liable for the income levy of municipal inhabitant tax prescribed in the preceding paragraph having made cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation of futures transactions prescribed in that paragraph, the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (4) of the preceding Article for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person made that cash settlement, etc. machine translation, not official **第九項** 第七項の規定の適用がある場合における前条第四項の規定の適用については、同項中「計算した金額（」とあるのは、「計算した金額（次条第七項の規定の適用がある場合には、その適用後の金額。」とする。 suppl-3251-226/art-35-4-2/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-9 With regard to the application of the provisions of paragraph (4) of the preceding Article where the provisions of paragraph (7) apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (" in that paragraph is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (where the provisions of paragraph (7) of the following Article apply, the amount after that application;". machine translation, not official **第十項** 第三百十七条の二第四項の規定は、同条第一項ただし書に規定する者（同条第二項の規定により同条第一項の申告書を提出する義務を有する者を除く。）が、当該年度の翌年度以後の年度において第七項の規定の適用を受けようとする場合であつて、当該年度の市町村民税について同条第三項の規定による申告書を提出すべき場合及び同条第四項の規定により同条第一項の申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同条第四項中「純損失又は雑損失の金額」とあるのは「附則第三十五条の四の二第八項に規定する先物取引の差金等決済に係る損失の金額」と、「三月十五日までに同項の」とあるのは「三月十五日までに、総務省令で定めるところにより、同条第七項に規定する先物取引の差金等決済に係る損失の金額の控除に関する事項その他の政令で定める事項を記載した」と読み替えるものとする。 suppl-3251-226/art-35-4-2/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-10 The provisions of Article 317-2, paragraph (4) apply mutatis mutandis where a person prescribed in the proviso to paragraph (1) of that Article (excluding a person who has the obligation under paragraph (2) of that Article to submit the return referred to in paragraph (1) of that Article) wishes to receive the application of the provisions of paragraph (7) in a fiscal year on or after the fiscal year following the fiscal year concerned, and falls under neither a case where the person is to submit a return under paragraph (3) of that Article for the municipal inhabitant tax of the fiscal year concerned nor a case where the person may submit the return referred to in paragraph (1) of that Article pursuant to paragraph (4) of that Article. In this case, the phrase "amount of net loss or casualty loss" in paragraph (4) of that Article is deemed to be replaced with "amount of loss relating to cash settlement, etc. of futures transactions prescribed in Article 35-4-2, paragraph (8) of the Supplementary Provisions", and the phrase "the return referred to in that paragraph by March 15" is deemed to be replaced with "a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions prescribed in paragraph (7) of that Article and other matters specified by Cabinet Order, by March 15". machine translation, not official **第十一項** 第七項の規定の適用がある場合における第三百十七条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の十五第五項において準用する所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第四項まで又は附則第三十五条の四の二第十項において準用する前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第四項まで又は附則第三十五条の四の二第十項において準用する前条第四項」とする。 suppl-3251-226/art-35-4-2/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-11 With regard to the application of the provisions of Article 317-3 where the provisions of paragraph (7) apply, the phrase "a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 41-15, paragraph (5) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of the preceding Article or paragraph (4) of the preceding Article as applied mutatis mutandis in Article 35-4-2, paragraph (10) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 317-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (4) of that Article or paragraph (4) of that Article as applied mutatis mutandis in Article 35-4-2, paragraph (10) of the Supplementary Provisions". machine translation, not official **第十二項** 第七項から前項までに定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-35-4-2/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-12 Beyond what is provided for in paragraphs (7) through the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of those provisions. machine translation, not official --- ## Cites - suppl-3251-226/art-35-4-2/par-1: この項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-1 - suppl-3251-226/art-35-4-2/par-1: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-3251-226/art-35-4-2/par-1: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3 - suppl-3251-226/art-35-4-2/par-1: 第四項 → 地方税法 附則第三十五条の四の二第四項 (Supplementary Provisions, Article 35-4-2, paragraph (4)), suppl-3251-226/art-35-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-4 - suppl-3251-226/art-35-4-2/par-1: 同条第四項 → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-4 - suppl-3251-226/art-35-4-2/par-1: 前条第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-1 - suppl-3251-226/art-35-4-2/par-2: 前項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-1 - suppl-3251-226/art-35-4-2/par-2: 租税特別措置法第四十一条の十四第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1 - suppl-3251-226/art-35-4-2/par-2: 前条第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-1 - suppl-3251-226/art-35-4-2/par-3: 第一項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-1 - suppl-3251-226/art-35-4-2/par-3: 前条第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-1 - suppl-3251-226/art-35-4-2/par-4: 第四十五条の二第四項 → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-4 - suppl-3251-226/art-35-4-2/par-4: 同条第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-3251-226/art-35-4-2/par-4: 同条第二項 → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-2 - suppl-3251-226/art-35-4-2/par-4: 第一項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-1 - suppl-3251-226/art-35-4-2/par-4: 同条第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3 - suppl-3251-226/art-35-4-2/par-4: 附則第三十五条の四の二第二項 → 地方税法 附則第三十五条の四の二第二項 (Supplementary Provisions, Article 35-4-2, paragraph (2)), suppl-3251-226/art-35-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-2 - suppl-3251-226/art-35-4-2/par-4: 第三百十七条の二第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-4 - suppl-3251-226/art-35-4-2/par-4: 同条第十項 → 地方税法 附則第三十五条の四の二第十項 (Supplementary Provisions, Article 35-4-2, paragraph (10)), suppl-3251-226/art-35-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-10 - suppl-3251-226/art-35-4-2/par-5: 第一項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-1 - suppl-3251-226/art-35-4-2/par-5: 第四十五条の三 → 地方税法 第四十五条の三 (Article 45-3), art-45-3 — https://japanlaw.org/ja/local-tax-act/art-45-3 · https://japanlaw.org/l/325AC0000000226/art-45-3 - suppl-3251-226/art-35-4-2/par-5: 同条第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3/par-1 - suppl-3251-226/art-35-4-2/par-5: 租税特別措置法第四十一条の十五第五項 → 租税特別措置法 第四十一条の十五第五項 (Article 41-15, paragraph (5)), art-41-15/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-5 - suppl-3251-226/art-35-4-2/par-5: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1 - suppl-3251-226/art-35-4-2/par-5: 前条第一項から第四項まで → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-3251-226/art-35-4-2/par-5: 前条第一項から第四項まで → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-2 - suppl-3251-226/art-35-4-2/par-5: 前条第一項から第四項まで → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3 - suppl-3251-226/art-35-4-2/par-5: 前条第一項から第四項まで → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-4 - suppl-3251-226/art-35-4-2/par-5: 附則第三十五条の四の二第四項 → 地方税法 附則第三十五条の四の二第四項 (Supplementary Provisions, Article 35-4-2, paragraph (4)), suppl-3251-226/art-35-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-4 - suppl-3251-226/art-35-4-2/par-5: 同条第二項 → 地方税法 第四十五条の三第二項 (Article 45-3, paragraph (2)), art-45-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-45-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-3/par-2 - suppl-3251-226/art-35-4-2/par-6: 前各項 → 地方税法 附則第三十五条の四の二第一項 (Supplementary Provisions, Article 35-4-2, paragraph (1)), suppl-3251-226/art-35-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-1 - suppl-3251-226/art-35-4-2/par-6: 前各項 → 地方税法 附則第三十五条の四の二第二項 (Supplementary Provisions, Article 35-4-2, paragraph (2)), suppl-3251-226/art-35-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-2 - suppl-3251-226/art-35-4-2/par-6: 前各項 → 地方税法 附則第三十五条の四の二第三項 (Supplementary Provisions, Article 35-4-2, paragraph (3)), suppl-3251-226/art-35-4-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-3 - suppl-3251-226/art-35-4-2/par-6: 前各項 → 地方税法 附則第三十五条の四の二第四項 (Supplementary Provisions, Article 35-4-2, paragraph (4)), suppl-3251-226/art-35-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-4 - suppl-3251-226/art-35-4-2/par-6: 前各項 → 地方税法 附則第三十五条の四の二第五項 (Supplementary Provisions, Article 35-4-2, paragraph (5)), suppl-3251-226/art-35-4-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-5 - suppl-3251-226/art-35-4-2/par-7: この項 → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-7 - suppl-3251-226/art-35-4-2/par-7: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-3251-226/art-35-4-2/par-7: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3 - suppl-3251-226/art-35-4-2/par-7: 第十項 → 地方税法 附則第三十五条の四の二第十項 (Supplementary Provisions, Article 35-4-2, paragraph (10)), suppl-3251-226/art-35-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-10 - suppl-3251-226/art-35-4-2/par-7: 同条第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-4 - suppl-3251-226/art-35-4-2/par-7: 前条第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4 - suppl-3251-226/art-35-4-2/par-8: 前項 → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-7 - suppl-3251-226/art-35-4-2/par-8: 租税特別措置法第四十一条の十四第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1 - suppl-3251-226/art-35-4-2/par-8: 前条第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4 - suppl-3251-226/art-35-4-2/par-9: 第七項 → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-7 - suppl-3251-226/art-35-4-2/par-9: 前条第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4 - suppl-3251-226/art-35-4-2/par-10: 第三百十七条の二第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-4 - suppl-3251-226/art-35-4-2/par-10: 同条第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-3251-226/art-35-4-2/par-10: 同条第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2 - suppl-3251-226/art-35-4-2/par-10: 第七項 → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-7 - suppl-3251-226/art-35-4-2/par-10: 同条第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3 - suppl-3251-226/art-35-4-2/par-10: 附則第三十五条の四の二第八項 → 地方税法 附則第三十五条の四の二第八項 (Supplementary Provisions, Article 35-4-2, paragraph (8)), suppl-3251-226/art-35-4-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-8 - suppl-3251-226/art-35-4-2/par-11: 第七項 → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-7 - suppl-3251-226/art-35-4-2/par-11: 第三百十七条の三 → 地方税法 第三百十七条の三 (Article 317-3), art-317-3 — https://japanlaw.org/ja/local-tax-act/art-317-3 · https://japanlaw.org/l/325AC0000000226/art-317-3 - suppl-3251-226/art-35-4-2/par-11: 同条第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3/par-1 - suppl-3251-226/art-35-4-2/par-11: 租税特別措置法第四十一条の十五第五項 → 租税特別措置法 第四十一条の十五第五項 (Article 41-15, paragraph (5)), art-41-15/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-5 - suppl-3251-226/art-35-4-2/par-11: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1 - suppl-3251-226/art-35-4-2/par-11: 前条第一項から第四項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-3251-226/art-35-4-2/par-11: 前条第一項から第四項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2 - suppl-3251-226/art-35-4-2/par-11: 前条第一項から第四項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3 - suppl-3251-226/art-35-4-2/par-11: 前条第一項から第四項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-4 - suppl-3251-226/art-35-4-2/par-11: 附則第三十五条の四の二第十項 → 地方税法 附則第三十五条の四の二第十項 (Supplementary Provisions, Article 35-4-2, paragraph (10)), suppl-3251-226/art-35-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-10 - suppl-3251-226/art-35-4-2/par-11: 同条第二項 → 地方税法 第三百十七条の三第二項 (Article 317-3, paragraph (2)), art-317-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-317-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-3/par-2 - suppl-3251-226/art-35-4-2/par-12: 第七項から前項まで → 地方税法 附則第三十五条の四の二第十項 (Supplementary Provisions, Article 35-4-2, paragraph (10)), suppl-3251-226/art-35-4-2/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-10 - suppl-3251-226/art-35-4-2/par-12: 第七項から前項まで → 地方税法 附則第三十五条の四の二第十一項 (Supplementary Provisions, Article 35-4-2, paragraph (11)), suppl-3251-226/art-35-4-2/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-11 - suppl-3251-226/art-35-4-2/par-12: 第七項から前項まで → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-7 - suppl-3251-226/art-35-4-2/par-12: 第七項から前項まで → 地方税法 附則第三十五条の四の二第八項 (Supplementary Provisions, Article 35-4-2, paragraph (8)), suppl-3251-226/art-35-4-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-8 - suppl-3251-226/art-35-4-2/par-12: 第七項から前項まで → 地方税法 附則第三十五条の四の二第九項 (Supplementary Provisions, Article 35-4-2, paragraph (9)), suppl-3251-226/art-35-4-2/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-9 ## Cited by 15 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 附則第三十五条の四の二第一項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-1 - 地方税法 附則第三十五条の四の二第二項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-2 - 地方税法 附則第三十五条の四の二第三項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-3 - 地方税法 附則第三十五条の四の二第四項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-4 - 地方税法 附則第三十五条の四の二第五項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-5 - 地方税法 附則第三十五条の四の二第六項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-6 - 地方税法 附則第三十五条の四の二第七項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-7 - 地方税法 附則第三十五条の四の二第八項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-8 - 地方税法 附則第三十五条の四の二第九項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-9 - 地方税法 附則第三十五条の四の二第十項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-10 - 地方税法 附則第三十五条の四の二第十一項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-11 - 地方税法 附則第三十五条の四の二第十二項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2/par-12 - 地方税法 附則第三条第四項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-4 - 地方税法 附則第十条第四項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-4 --- ## 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-20261027T214204-192, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-221, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-221, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-004, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-005, 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