# 地方税法 / Local Tax Act — 第四十四条の二 (Supplementary Provisions, Article 44-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2. 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: 第四十四条の二 (Supplementary Provisions, Article 44-2)（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — address `suppl-3251-226/art-44-2` - 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-44-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2 - 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. --- ### 第四十四条の二（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — Special Provisions on Extension of the Time Limit for Transfer of Disaster-Stricken Residential Property, etc. in Relation to the Great East Japan Earthquake caption: machine translation, not official suppl-3251-226/art-44-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2 **第一項** その有する家屋でその居住の用に供していたものが警戒区域設定指示等（震災特例法第十一条の六第三項に規定する警戒区域設定指示等をいう。以下この条において同じ。）が行われた日において当該警戒区域設定指示等の対象区域内に所在し、当該警戒区域設定指示等が行われたことによりその居住の用に供することができなくなつた道府県民税の所得割の納税義務者が、当該居住の用に供することができなくなつた家屋又は当該家屋及び当該家屋の敷地の用に供されている土地等（震災特例法第十一条の六第一項に規定する土地等をいう。以下この条において同じ。）の譲渡（震災特例法第十一条の四第六項に規定する譲渡をいう。以下この条において同じ。）をした場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句として、附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三又は附則第三十五条の規定を適用する。 附則第四条第一項第一号 租税特別措置法第四十一条の五第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第一項の規定により読み替えて適用される租税特別措置法第四十一条の五第七項第一号 同法 租税特別措置法 第三十六条の五 第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。次条第一項第一号において同じ。） 附則第四条の二第一項第一号 租税特別措置法第四十一条の五の二第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により読み替えて適用される租税特別措置法第四十一条の五の二第七項第一号 同法 租税特別措置法 附則第三十四条第一項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。） 同法第三十一条第一項 租税特別措置法第三十一条第一項 附則第三十四条の二第三項 第三十五条の三まで、第三十六条の二、第三十六条の五 第三十四条の三まで、第三十五条（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。）、第三十五条の二、第三十五条の三、第三十六条の二若しくは第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。） 附則第三十四条の三第一項 租税特別措置法第三十一条の三第一項 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される租税特別措置法第三十一条の三第一項 附則第三十五条第一項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。） 同法第三十二条第一項 租税特別措置法第三十二条第一項 suppl-3251-226/art-44-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-1 Where a person liable for the income levy of prefectural inhabitant tax whose house that the person liable for tax owned and used as a residence was located, on the day on which an alert zone setting instruction, etc. (meaning the alert zone setting instruction, etc. prescribed in Article 11-6, paragraph (3) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) was issued, within the area subject to that alert zone setting instruction, etc., and became unable to be used as a residence due to the issuance of that alert zone setting instruction, etc., has made a transfer (meaning the transfer prescribed in Article 11-4, paragraph (6) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) of that house that became unable to be used as a residence, or of that house together with the land, etc. (meaning the land, etc. prescribed in Article 11-6, paragraph (1) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) used as the site of that house, the words set out in the middle column of the following table in the provisions set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively, in applying the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3 or Article 35 of the Supplementary Provisions. Article 4, paragraph (1), item (i) of the Supplementary Provisions Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) that Act the Act on Special Measures Concerning Taxation Article 36-5 Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake; the same applies in paragraph (1), item (i) of the following Article) Article 4-2, paragraph (1), item (i) of the Supplementary Provisions Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake that Act the Act on Special Measures Concerning Taxation Article 34, paragraph (1) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 31, paragraph (1) of that Act Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation Article 34-2, paragraph (3) of the Supplementary Provisions Articles 34 through 35-3, Article 36-2, Article 36-5 Articles 34 through 34-3, Article 35 (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake), Article 35-2, Article 35-3, Article 36-2 or Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 34-3, paragraph (1) of the Supplementary Provisions Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as applied pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake Article 35, paragraph (1) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 32, paragraph (1) of that Act Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation machine translation, not official **第二項** その有していた家屋でその居住の用に供していたものが警戒区域設定指示等が行われた日において当該警戒区域設定指示等の対象区域内に所在し、当該警戒区域設定指示等が行われたことによりその居住の用に供することができなくなつた道府県民税の所得割の納税義務者（以下この項において「被相続人」という。）の相続人（震災特例法第十一条の六第二項に規定する相続人をいう。以下この項及び第七項において同じ。）が、当該居住の用に供することができなくなつた家屋又は当該家屋及び当該家屋の敷地の用に供されている土地等の譲渡をした場合（当該譲渡の時までの期間当該家屋及び当該家屋の敷地の用に供されている土地等を当該相続人の居住の用に供していない場合に限る。同項において同じ。）における当該家屋及び当該家屋の敷地の用に供されている土地等（当該家屋及び当該家屋の敷地の用に供されている土地等のうちにその居住の用に供することができなくなつた時の直前において当該家屋に居住していた者以外の者が所有していた部分があるときは、当該家屋及び当該家屋の敷地の用に供されている土地等のうち当該部分以外の部分に係るものに限る。以下この項において同じ。）の譲渡については、当該相続人は、当該家屋を当該被相続人がその取得をした日として政令で定める日から引き続き所有していたものと、当該直前において当該家屋の敷地の用に供されている土地等を所有していたものとそれぞれみなして、前項の規定により読み替えられた附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三又は附則第三十五条の規定を適用する。 suppl-3251-226/art-44-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-2 Where an heir (meaning the heir prescribed in Article 11-6, paragraph (2) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph and paragraph (7)) of a person liable for the income levy of prefectural inhabitant tax (hereinafter in this paragraph referred to as the "decedent") whose house that the person liable for tax owned and used as a residence was located, on the day on which an alert zone setting instruction, etc. was issued, within the area subject to that alert zone setting instruction, etc., and became unable to be used as a residence due to the issuance of that alert zone setting instruction, etc., has made a transfer of that house that became unable to be used as a residence, or of that house together with the land, etc. used as the site of that house (limited to the case where, during the period up to the time of that transfer, that house and the land, etc. used as the site of that house were not used as the residence of that heir; the same applies in paragraph (7)), with regard to the transfer of that house and the land, etc. used as the site of that house (where part of that house and the land, etc. used as the site of that house was owned, immediately before the time it became unable to be used as a residence, by a person other than a person who resided in that house, limited to the portion of that house and the land, etc. used as the site of that house other than that part; the same applies hereinafter in this paragraph), that heir is deemed to have continuously owned that house from the day specified by Cabinet Order as the day on which the decedent acquired it and to have owned, immediately before that time, the land, etc. used as the site of that house, and Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3 or Article 35 of the Supplementary Provisions as replaced pursuant to the preceding paragraph apply. machine translation, not official **第三項** その有していた家屋でその居住の用に供していたものが東日本大震災により滅失（震災特例法第十一条の六第四項に規定する滅失をいう。以下この条において同じ。）をしたことによりその居住の用に供することができなくなつた道府県民税の所得割の納税義務者が、当該滅失をした当該家屋の敷地の用に供されていた土地等の譲渡をした場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句として、附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三又は附則第三十五条の規定を適用する。 附則第四条第一項第一号 租税特別措置法第四十一条の五第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五第七項第一号 同法 租税特別措置法 第三十六条の五 第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。次条第一項第一号において同じ。） 附則第四条の二第一項第一号 租税特別措置法第四十一条の五の二第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五の二第七項第一号 同法 租税特別措置法 附則第三十四条第一項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 同法第三十一条第一項 租税特別措置法第三十一条第一項 附則第三十四条の二第三項 第三十五条の三まで、第三十六条の二、第三十六条の五 第三十四条の三まで、第三十五条（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）、第三十五条の二、第三十五条の三、第三十六条の二若しくは第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 附則第三十四条の三第一項 租税特別措置法第三十一条の三第一項 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される租税特別措置法第三十一条の三第一項 附則第三十五条第一項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 同法第三十二条第一項 租税特別措置法第三十二条第一項 suppl-3251-226/art-44-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-3 Where a person liable for the income levy of prefectural inhabitant tax whose house that the person liable for tax owned and used as a residence became unable to be used as a residence because it was destroyed (meaning the destruction prescribed in Article 11-6, paragraph (4) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) due to the Great East Japan Earthquake has made a transfer of the land, etc. that had been used as the site of that destroyed house, the words set out in the middle column of the following table in the provisions set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively, in applying the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3 or Article 35 of the Supplementary Provisions. Article 4, paragraph (1), item (i) of the Supplementary Provisions Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) that Act the Act on Special Measures Concerning Taxation Article 36-5 Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake; the same applies in paragraph (1), item (i) of the following Article) Article 4-2, paragraph (1), item (i) of the Supplementary Provisions Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake that Act the Act on Special Measures Concerning Taxation Article 34, paragraph (1) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 31, paragraph (1) of that Act Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation Article 34-2, paragraph (3) of the Supplementary Provisions Articles 34 through 35-3, Article 36-2, Article 36-5 Articles 34 through 34-3, Article 35 (including where it applies pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake), Article 35-2, Article 35-3, Article 36-2 or Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 34-3, paragraph (1) of the Supplementary Provisions Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake Article 35, paragraph (1) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 32, paragraph (1) of that Act Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation machine translation, not official **第四項** その有していた家屋でその居住の用に供していたものが東日本大震災により滅失をしたことによりその居住の用に供することができなくなつた道府県民税の所得割の納税義務者（以下この項において「被相続人」という。）の相続人（震災特例法第十一条の六第五項に規定する相続人をいう。以下この項及び第九項において同じ。）が、当該滅失をした旧家屋（同条第五項に規定する旧家屋をいう。以下この項及び第九項において同じ。）の敷地の用に供されていた土地等の譲渡をした場合（当該譲渡の時までの期間当該土地等を当該相続人の居住の用に供する家屋の敷地の用に供していない場合に限る。同項において同じ。）における当該土地等（当該土地等のうちにその居住の用に供することができなくなつた時の直前において旧家屋に居住していた者以外の者が所有していた部分があるときは、当該土地等のうち当該部分以外の部分に係るものに限る。以下この項において同じ。）の譲渡については、当該相続人は、当該旧家屋を当該被相続人がその取得をした日として政令で定める日から引き続き所有していたものと、当該直前において当該旧家屋の敷地の用に供されていた土地等を所有していたものとそれぞれみなして、前項の規定により読み替えられた附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三又は附則第三十五条の規定を適用する。 suppl-3251-226/art-44-2/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-4 Where an heir (meaning the heir prescribed in Article 11-6, paragraph (5) of the Earthquake Special Provisions Act; the same applies hereinafter in this paragraph and paragraph (9)) of a person liable for the income levy of prefectural inhabitant tax (hereinafter in this paragraph referred to as the "decedent") whose house that the person liable for tax owned and used as a residence became unable to be used as a residence because it was destroyed due to the Great East Japan Earthquake has made a transfer of the land, etc. that had been used as the site of that destroyed former house (meaning the former house prescribed in paragraph (5) of that Article; the same applies hereinafter in this paragraph and paragraph (9)) (limited to the case where, during the period up to the time of that transfer, that land, etc. was not used as the site of a house used as the residence of that heir; the same applies in paragraph (9)), with regard to the transfer of that land, etc. (where part of that land, etc. was owned, immediately before the time it became unable to be used as a residence, by a person other than a person who resided in the former house, limited to the portion of that land, etc. other than that part; the same applies hereinafter in this paragraph), that heir is deemed to have continuously owned that former house from the day specified by Cabinet Order as the day on which the decedent acquired it and to have owned, immediately before that time, the land, etc. that had been used as the site of that former house, and Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3 or Article 35 of the Supplementary Provisions as replaced pursuant to the preceding paragraph apply. machine translation, not official **第五項** 前各項の規定は、これらの規定の適用を受けようとする年度分の第四十五条の二第一項又は第三項の規定による申告書（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及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に、これらの規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。 suppl-3251-226/art-44-2/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-5 The provisions of the preceding paragraphs apply only where a statement to the effect that the person seeks to be subject to those provisions is made in the return under Article 45-2, paragraph (1) or (3) for the fiscal year for which the person seeks to be subject to the application of those provisions (including a return submitted after its deadline for filing but by the time the tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) (including the case where the mayor of the municipality finds that there is an unavoidable reason for that statement not being made in those returns). machine translation, not official **第六項** その有する家屋でその居住の用に供していたものが警戒区域設定指示等が行われた日において当該警戒区域設定指示等の対象区域内に所在し、当該警戒区域設定指示等が行われたことによりその居住の用に供することができなくなつた市町村民税の所得割の納税義務者が、当該居住の用に供することができなくなつた家屋又は当該家屋及び当該家屋の敷地の用に供されている土地等の譲渡をした場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句として、附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三、附則第三十五条又は附則第三十六条の規定を適用する。 附則第四条第一項第一号 租税特別措置法第四十一条の五第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第一項の規定により読み替えて適用される租税特別措置法第四十一条の五第七項第一号 同法 租税特別措置法 第三十六条の五 第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。次条第一項第一号において同じ。） 附則第四条の二第一項第一号 租税特別措置法第四十一条の五の二第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により読み替えて適用される租税特別措置法第四十一条の五の二第七項第一号 同法 租税特別措置法 附則第三十四条第四項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。） 同法第三十一条第一項 租税特別措置法第三十一条第一項 附則第三十四条の二第六項 第三十五条の三まで、第三十六条の二、第三十六条の五 第三十四条の三まで、第三十五条（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。）、第三十五条の二、第三十五条の三、第三十六条の二若しくは第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。） 附則第三十四条の三第三項 租税特別措置法第三十一条の三第一項 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される租税特別措置法第三十一条の三第一項 附則第三十五条第五項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。） 同法第三十二条第一項 租税特別措置法第三十二条第一項 附則第三十六条 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第一項の規定により適用される場合を含む。） 同法 租税特別措置法 suppl-3251-226/art-44-2/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-6 Where a person liable for the income levy of municipal inhabitant tax whose house that the person liable for tax owned and used as a residence was located, on the day on which an alert zone setting instruction, etc. was issued, within the area subject to that alert zone setting instruction, etc., and became unable to be used as a residence due to the issuance of that alert zone setting instruction, etc., has made a transfer of that house that became unable to be used as a residence, or of that house together with the land, etc. used as the site of that house, the words set out in the middle column of the following table in the provisions set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively, in applying the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3, Article 35 or Article 36 of the Supplementary Provisions. Article 4, paragraph (1), item (i) of the Supplementary Provisions Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) that Act the Act on Special Measures Concerning Taxation Article 36-5 Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake; the same applies in paragraph (1), item (i) of the following Article) Article 4-2, paragraph (1), item (i) of the Supplementary Provisions Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake that Act the Act on Special Measures Concerning Taxation Article 34, paragraph (4) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 31, paragraph (1) of that Act Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation Article 34-2, paragraph (6) of the Supplementary Provisions Articles 34 through 35-3, Article 36-2, Article 36-5 Articles 34 through 34-3, Article 35 (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake), Article 35-2, Article 35-3, Article 36-2 or Article 36-5 (including where these provisions apply pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 34-3, paragraph (3) of the Supplementary Provisions Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as applied pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake Article 35, paragraph (5) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 32, paragraph (1) of that Act Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation Article 36 of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where it applies pursuant to Article 11-6, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) that Act the Act on Special Measures Concerning Taxation machine translation, not official **第七項** その有していた家屋でその居住の用に供していたものが警戒区域設定指示等が行われた日において当該警戒区域設定指示等の対象区域内に所在し、当該警戒区域設定指示等が行われたことによりその居住の用に供することができなくなつた市町村民税の所得割の納税義務者（以下この項において「被相続人」という。）の相続人が、当該居住の用に供することができなくなつた家屋又は当該家屋及び当該家屋の敷地の用に供されている土地等の譲渡をした場合における当該家屋及び当該家屋の敷地の用に供されている土地等（当該家屋及び当該家屋の敷地の用に供されている土地等のうちにその居住の用に供することができなくなつた時の直前において当該家屋に居住していた者以外の者が所有していた部分があるときは、当該家屋及び当該家屋の敷地の用に供されている土地等のうち当該部分以外の部分に係るものに限る。以下この項において同じ。）の譲渡については、当該相続人は、当該家屋を当該被相続人がその取得をした日として政令で定める日から引き続き所有していたものと、当該直前において当該家屋の敷地の用に供されている土地等を所有していたものとそれぞれみなして、前項の規定により読み替えられた附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三、附則第三十五条又は附則第三十六条の規定を適用する。 suppl-3251-226/art-44-2/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-7 Where an heir of a person liable for the income levy of municipal inhabitant tax (hereinafter in this paragraph referred to as the "decedent") whose house that the person liable for tax owned and used as a residence was located, on the day on which an alert zone setting instruction, etc. was issued, within the area subject to that alert zone setting instruction, etc., and became unable to be used as a residence due to the issuance of that alert zone setting instruction, etc., has made a transfer of that house that became unable to be used as a residence, or of that house together with the land, etc. used as the site of that house, with regard to the transfer of that house and the land, etc. used as the site of that house (where part of that house and the land, etc. used as the site of that house was owned, immediately before the time it became unable to be used as a residence, by a person other than a person who resided in that house, limited to the portion of that house and the land, etc. used as the site of that house other than that part; the same applies hereinafter in this paragraph), that heir is deemed to have continuously owned that house from the day specified by Cabinet Order as the day on which the decedent acquired it and to have owned, immediately before that time, the land, etc. used as the site of that house, and Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3, Article 35 or Article 36 of the Supplementary Provisions as replaced pursuant to the preceding paragraph apply. machine translation, not official **第八項** その有していた家屋でその居住の用に供していたものが東日本大震災により滅失をしたことによりその居住の用に供することができなくなつた市町村民税の所得割の納税義務者が、当該滅失をした当該家屋の敷地の用に供されていた土地等の譲渡をした場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句として、附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三、附則第三十五条又は附則第三十六条の規定を適用する。 附則第四条第一項第一号 租税特別措置法第四十一条の五第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五第七項第一号 同法 租税特別措置法 第三十六条の五 第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。次条第一項第一号において同じ。） 附則第四条の二第一項第一号 租税特別措置法第四十一条の五の二第七項第一号 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により読み替えて適用される租税特別措置法第四十一条の五の二第七項第一号 同法 租税特別措置法 附則第三十四条第四項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 同法第三十一条第一項 租税特別措置法第三十一条第一項 附則第三十四条の二第六項 第三十五条の三まで、第三十六条の二、第三十六条の五 第三十四条の三まで、第三十五条（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。）、第三十五条の二、第三十五条の三、第三十六条の二若しくは第三十六条の五（これらの規定が東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 附則第三十四条の三第三項 租税特別措置法第三十一条の三第一項 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される租税特別措置法第三十一条の三第一項 附則第三十五条第五項 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 同法第三十二条第一項 租税特別措置法第三十二条第一項 附則第三十六条 第三十五条第一項 第三十五条第一項（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十一条の六第四項の規定により適用される場合を含む。） 同法 租税特別措置法 suppl-3251-226/art-44-2/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-8 Where a person liable for the income levy of municipal inhabitant tax who had a house that the person used as a residence, and has become unable to use it as a residence due to the destruction of the house in the Great East Japan Earthquake, transfers the land, etc. that was used as the site of the house that was destroyed, the words set out in the middle column of the following table in the provisions set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively, and the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3, Article 35 or Article 36 of the Supplementary Provisions apply. Article 4, paragraph (1), item (i) of the Supplementary Provisions Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with the necessary reading replacements pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) that Act the Act on Special Measures Concerning Taxation Article 36-5 Article 36-5 (including where these provisions are applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake; the same applies in paragraph (1), item (i) of the following Article) Article 4-2, paragraph (1), item (i) of the Supplementary Provisions Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation Article 41-5-2, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation as applied with the necessary reading replacements pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake that Act the Act on Special Measures Concerning Taxation Article 34, paragraph (4) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 31, paragraph (1) of that Act Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation Article 34-2, paragraph (6) of the Supplementary Provisions through 35-3, Article 36-2, Article 36-5 through 34-3, Article 35 (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake), Article 35-2, Article 35-3, Article 36-2 or Article 36-5 (including where these provisions are applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 34-3, paragraph (3) of the Supplementary Provisions Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake Article 35, paragraph (5) of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) Article 32, paragraph (1) of that Act Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation Article 36 of the Supplementary Provisions Article 35, paragraph (1) Article 35, paragraph (1) (including where applied pursuant to Article 11-6, paragraph (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake) that Act the Act on Special Measures Concerning Taxation machine translation, not official **第九項** その有していた家屋でその居住の用に供していたものが東日本大震災により滅失をしたことによりその居住の用に供することができなくなつた市町村民税の所得割の納税義務者（以下この項において「被相続人」という。）の相続人が、当該滅失をした旧家屋の敷地の用に供されていた土地等の譲渡をした場合における当該土地等（当該土地等のうちにその居住の用に供することができなくなつた時の直前において旧家屋に居住していた者以外の者が所有していた部分があるときは、当該土地等のうち当該部分以外の部分に係るものに限る。以下この項において同じ。）の譲渡については、当該相続人は、当該旧家屋を当該被相続人がその取得をした日として政令で定める日から引き続き所有していたものと、当該直前において当該旧家屋の敷地の用に供されていた土地等を所有していたものとそれぞれみなして、前項の規定により読み替えられた附則第四条、附則第四条の二、附則第三十四条、附則第三十四条の二、附則第三十四条の三、附則第三十五条又は附則第三十六条の規定を適用する。 suppl-3251-226/art-44-2/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-9 In the case where an heir of a person liable for the income levy of municipal inhabitant tax who had a house that the person used as a residence, and has become unable to use it as a residence due to the destruction of the house in the Great East Japan Earthquake (hereinafter in this paragraph referred to as the "decedent"), transfers the land, etc. that was used as the site of the former house that was destroyed, with regard to the transfer of that land, etc. (where part of that land, etc. was owned by a person other than a person who was living in the former house immediately before the time it became unable to be used as a residence, limited to the land, etc. pertaining to the part other than that part; the same applies hereinafter in this paragraph), the heir is deemed to have continuously owned the former house since the day specified by Cabinet Order as the day on which the decedent acquired it, and to have owned the land, etc. that was used as the site of the former house immediately before that time, respectively, and the provisions of Article 4, Article 4-2, Article 34, Article 34-2, Article 34-3, Article 35 or Article 36 of the Supplementary Provisions, as read with replacements pursuant to the provisions of the preceding paragraph, apply. machine translation, not official **第十項** 第六項から前項までの規定は、これらの規定の適用を受けようとする年度分の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（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及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に、これらの規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。 suppl-3251-226/art-44-2/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-10 The provisions of paragraph (6) through the preceding paragraph apply only when the return under Article 317-2, paragraph (1) or (3) for the fiscal year for which the person seeks application of these provisions (including a return submitted after the deadline for filing but by the time the tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement to the effect that the person seeks application of these provisions (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in these returns). machine translation, not official --- ## Cites - suppl-3251-226/art-44-2/par-1: 震災特例法第十一条の六第三項 → e-Gov law 423AC0000000029, 第十一条の六第三項 (Article 11-6, paragraph (3)), art-11-6/par-3 — not held in this collection - suppl-3251-226/art-44-2/par-1: この条 → 地方税法 附則第四十四条の二 (Supplementary Provisions, Article 44-2), suppl-3251-226/art-44-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2 - suppl-3251-226/art-44-2/par-1: 震災特例法第十一条の六第一項 → e-Gov law 423AC0000000029, 第十一条の六第一項 (Article 11-6, paragraph (1)), art-11-6/par-1 — not held in this collection - suppl-3251-226/art-44-2/par-1: 震災特例法第十一条の四第六項 → e-Gov law 423AC0000000029, 第十一条の四第六項 (Article 11-4, paragraph (6)), art-11-4/par-6 — not held in this collection - suppl-3251-226/art-44-2/par-1: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4 - suppl-3251-226/art-44-2/par-1: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2 - suppl-3251-226/art-44-2/par-1: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3251-226/art-44-2/par-1: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3251-226/art-44-2/par-1: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3251-226/art-44-2/par-1: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3251-226/art-44-2/par-1: 附則第四条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1/item-1 - suppl-3251-226/art-44-2/par-1: 租税特別措置法第四十一条の五第七項第一号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1 - suppl-3251-226/art-44-2/par-1: 次条第一項第一号 → 地方税法 附則第四条の二第一項第一号 (Supplementary Provisions, Article 4-2, paragraph (1), item (i)), suppl-3251-226/art-4-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-1/item-1 - suppl-3251-226/art-44-2/par-1: 租税特別措置法第四十一条の五の二第七項第一号 → 租税特別措置法 第四十一条の五の二第七項第一号 (Article 41-5-2, paragraph (7), item (i)), art-41-5-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1 - suppl-3251-226/art-44-2/par-1: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-3251-226/art-44-2/par-1: 第三十五条第一項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/local-tax-act/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-35/par-1 - suppl-3251-226/art-44-2/par-1: 租税特別措置法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1 - suppl-3251-226/art-44-2/par-1: 附則第三十四条の二第三項 → 地方税法 附則第三十四条の二第三項 (Supplementary Provisions, Article 34-2, paragraph (3)), suppl-3251-226/art-34-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-3 - suppl-3251-226/art-44-2/par-1: 第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3 - suppl-3251-226/art-44-2/par-1: 第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2 - suppl-3251-226/art-44-2/par-1: 附則第三十四条の三第一項 → 地方税法 附則第三十四条の三第一項 (Supplementary Provisions, Article 34-3, paragraph (1)), suppl-3251-226/art-34-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-1 - suppl-3251-226/art-44-2/par-1: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1 - suppl-3251-226/art-44-2/par-1: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-1 - suppl-3251-226/art-44-2/par-1: 租税特別措置法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1 - suppl-3251-226/art-44-2/par-2: この項 → 地方税法 附則第四十四条の二第二項 (Supplementary Provisions, Article 44-2, paragraph (2)), suppl-3251-226/art-44-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-2 - suppl-3251-226/art-44-2/par-2: 震災特例法第十一条の六第二項 → e-Gov law 423AC0000000029, 第十一条の六第二項 (Article 11-6, paragraph (2)), art-11-6/par-2 — not held in this collection - suppl-3251-226/art-44-2/par-2: 第七項 → 地方税法 附則第四十四条の二第七項 (Supplementary Provisions, Article 44-2, paragraph (7)), suppl-3251-226/art-44-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-7 - suppl-3251-226/art-44-2/par-2: 前項 → 地方税法 附則第四十四条の二第一項 (Supplementary Provisions, Article 44-2, paragraph (1)), suppl-3251-226/art-44-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-1 - suppl-3251-226/art-44-2/par-2: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4 - suppl-3251-226/art-44-2/par-2: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2 - suppl-3251-226/art-44-2/par-2: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3251-226/art-44-2/par-2: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3251-226/art-44-2/par-2: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3251-226/art-44-2/par-2: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3251-226/art-44-2/par-3: 震災特例法第十一条の六第四項 → e-Gov law 423AC0000000029, 第十一条の六第四項 (Article 11-6, paragraph (4)), art-11-6/par-4 — not held in this collection - suppl-3251-226/art-44-2/par-3: この条 → 地方税法 附則第四十四条の二 (Supplementary Provisions, Article 44-2), suppl-3251-226/art-44-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2 - suppl-3251-226/art-44-2/par-3: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4 - suppl-3251-226/art-44-2/par-3: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2 - suppl-3251-226/art-44-2/par-3: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3251-226/art-44-2/par-3: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3251-226/art-44-2/par-3: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3251-226/art-44-2/par-3: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3251-226/art-44-2/par-3: 附則第四条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1/item-1 - suppl-3251-226/art-44-2/par-3: 租税特別措置法第四十一条の五第七項第一号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1 - suppl-3251-226/art-44-2/par-3: 次条第一項第一号 → 地方税法 附則第四条の二第一項第一号 (Supplementary Provisions, Article 4-2, paragraph (1), item (i)), suppl-3251-226/art-4-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-1/item-1 - suppl-3251-226/art-44-2/par-3: 租税特別措置法第四十一条の五の二第七項第一号 → 租税特別措置法 第四十一条の五の二第七項第一号 (Article 41-5-2, paragraph (7), item (i)), art-41-5-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1 - suppl-3251-226/art-44-2/par-3: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-3251-226/art-44-2/par-3: 第三十五条第一項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/local-tax-act/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-35/par-1 - suppl-3251-226/art-44-2/par-3: 租税特別措置法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1 - suppl-3251-226/art-44-2/par-3: 附則第三十四条の二第三項 → 地方税法 附則第三十四条の二第三項 (Supplementary Provisions, Article 34-2, paragraph (3)), suppl-3251-226/art-34-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-3 - suppl-3251-226/art-44-2/par-3: 第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3 - suppl-3251-226/art-44-2/par-3: 第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2 - suppl-3251-226/art-44-2/par-3: 附則第三十四条の三第一項 → 地方税法 附則第三十四条の三第一項 (Supplementary Provisions, Article 34-3, paragraph (1)), suppl-3251-226/art-34-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-1 - suppl-3251-226/art-44-2/par-3: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1 - suppl-3251-226/art-44-2/par-3: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-1 - suppl-3251-226/art-44-2/par-3: 租税特別措置法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1 - suppl-3251-226/art-44-2/par-4: この項 → 地方税法 附則第四十四条の二第四項 (Supplementary Provisions, Article 44-2, paragraph (4)), suppl-3251-226/art-44-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-4 - suppl-3251-226/art-44-2/par-4: 震災特例法第十一条の六第五項 → e-Gov law 423AC0000000029, 第十一条の六第五項 (Article 11-6, paragraph (5)), art-11-6/par-5 — not held in this collection - suppl-3251-226/art-44-2/par-4: 第九項 → 地方税法 附則第四十四条の二第九項 (Supplementary Provisions, Article 44-2, paragraph (9)), suppl-3251-226/art-44-2/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-9 - suppl-3251-226/art-44-2/par-4: 前項 → 地方税法 附則第四十四条の二第三項 (Supplementary Provisions, Article 44-2, paragraph (3)), suppl-3251-226/art-44-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-3 - suppl-3251-226/art-44-2/par-4: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4 - suppl-3251-226/art-44-2/par-4: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2 - suppl-3251-226/art-44-2/par-4: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3251-226/art-44-2/par-4: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3251-226/art-44-2/par-4: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3251-226/art-44-2/par-4: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3251-226/art-44-2/par-5: 前各項 → 地方税法 附則第四十四条の二第一項 (Supplementary Provisions, Article 44-2, paragraph (1)), suppl-3251-226/art-44-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-1 - suppl-3251-226/art-44-2/par-5: 前各項 → 地方税法 附則第四十四条の二第二項 (Supplementary Provisions, Article 44-2, paragraph (2)), suppl-3251-226/art-44-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-2 - suppl-3251-226/art-44-2/par-5: 前各項 → 地方税法 附則第四十四条の二第三項 (Supplementary Provisions, Article 44-2, paragraph (3)), suppl-3251-226/art-44-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-3 - suppl-3251-226/art-44-2/par-5: 前各項 → 地方税法 附則第四十四条の二第四項 (Supplementary Provisions, Article 44-2, paragraph (4)), suppl-3251-226/art-44-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-4 - suppl-3251-226/art-44-2/par-5: 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-44-2/par-5: 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-44-2/par-5: 第四十五条の三第一項 → 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-44-2/par-6: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4 - suppl-3251-226/art-44-2/par-6: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2 - suppl-3251-226/art-44-2/par-6: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3251-226/art-44-2/par-6: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3251-226/art-44-2/par-6: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3251-226/art-44-2/par-6: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3251-226/art-44-2/par-6: 附則第三十六条 → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36 - suppl-3251-226/art-44-2/par-6: 附則第四条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1/item-1 - suppl-3251-226/art-44-2/par-6: 租税特別措置法第四十一条の五第七項第一号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1 - suppl-3251-226/art-44-2/par-6: 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第一項 → e-Gov law 423AC0000000029, 第十一条の六第一項 (Article 11-6, paragraph (1)), art-11-6/par-1 — not held in this collection - suppl-3251-226/art-44-2/par-6: 次条第一項第一号 → 地方税法 附則第四条の二第一項第一号 (Supplementary Provisions, Article 4-2, paragraph (1), item (i)), suppl-3251-226/art-4-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-1/item-1 - suppl-3251-226/art-44-2/par-6: 租税特別措置法第四十一条の五の二第七項第一号 → 租税特別措置法 第四十一条の五の二第七項第一号 (Article 41-5-2, paragraph (7), item (i)), art-41-5-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1 - suppl-3251-226/art-44-2/par-6: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - suppl-3251-226/art-44-2/par-6: 第三十五条第一項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/local-tax-act/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-35/par-1 - suppl-3251-226/art-44-2/par-6: 租税特別措置法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1 - suppl-3251-226/art-44-2/par-6: 附則第三十四条の二第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-6 - suppl-3251-226/art-44-2/par-6: 第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3 - suppl-3251-226/art-44-2/par-6: 第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2 - suppl-3251-226/art-44-2/par-6: 附則第三十四条の三第三項 → 地方税法 附則第三十四条の三第三項 (Supplementary Provisions, Article 34-3, paragraph (3)), suppl-3251-226/art-34-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-3 - suppl-3251-226/art-44-2/par-6: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1 - suppl-3251-226/art-44-2/par-6: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-5 - suppl-3251-226/art-44-2/par-6: 租税特別措置法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1 - suppl-3251-226/art-44-2/par-7: この項 → 地方税法 附則第四十四条の二第七項 (Supplementary Provisions, Article 44-2, paragraph (7)), suppl-3251-226/art-44-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-7 - suppl-3251-226/art-44-2/par-7: 前項 → 地方税法 附則第四十四条の二第六項 (Supplementary Provisions, Article 44-2, paragraph (6)), suppl-3251-226/art-44-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-6 - suppl-3251-226/art-44-2/par-7: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4 - suppl-3251-226/art-44-2/par-7: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2 - suppl-3251-226/art-44-2/par-7: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3251-226/art-44-2/par-7: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3251-226/art-44-2/par-7: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3251-226/art-44-2/par-7: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3251-226/art-44-2/par-7: 附則第三十六条 → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36 - suppl-3251-226/art-44-2/par-8: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4 - suppl-3251-226/art-44-2/par-8: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2 - suppl-3251-226/art-44-2/par-8: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3251-226/art-44-2/par-8: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3251-226/art-44-2/par-8: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3251-226/art-44-2/par-8: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3251-226/art-44-2/par-8: 附則第三十六条 → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36 - suppl-3251-226/art-44-2/par-8: 附則第四条第一項第一号 → 地方税法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3251-226/art-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1/item-1 - suppl-3251-226/art-44-2/par-8: 租税特別措置法第四十一条の五第七項第一号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1 - suppl-3251-226/art-44-2/par-8: 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十一条の六第四項 → e-Gov law 423AC0000000029, 第十一条の六第四項 (Article 11-6, paragraph (4)), art-11-6/par-4 — not held in this collection - suppl-3251-226/art-44-2/par-8: 次条第一項第一号 → 地方税法 附則第四条の二第一項第一号 (Supplementary Provisions, Article 4-2, paragraph (1), item (i)), suppl-3251-226/art-4-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-1/item-1 - suppl-3251-226/art-44-2/par-8: 租税特別措置法第四十一条の五の二第七項第一号 → 租税特別措置法 第四十一条の五の二第七項第一号 (Article 41-5-2, paragraph (7), item (i)), art-41-5-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1 - suppl-3251-226/art-44-2/par-8: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - suppl-3251-226/art-44-2/par-8: 第三十五条第一項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/local-tax-act/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-35/par-1 - suppl-3251-226/art-44-2/par-8: 租税特別措置法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1 - suppl-3251-226/art-44-2/par-8: 附則第三十四条の二第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-6 - suppl-3251-226/art-44-2/par-8: 第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3 - suppl-3251-226/art-44-2/par-8: 第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2 - suppl-3251-226/art-44-2/par-8: 附則第三十四条の三第三項 → 地方税法 附則第三十四条の三第三項 (Supplementary Provisions, Article 34-3, paragraph (3)), suppl-3251-226/art-34-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-3 - suppl-3251-226/art-44-2/par-8: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1 - suppl-3251-226/art-44-2/par-8: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-5 - suppl-3251-226/art-44-2/par-8: 租税特別措置法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1 - suppl-3251-226/art-44-2/par-9: この項 → 地方税法 附則第四十四条の二第九項 (Supplementary Provisions, Article 44-2, paragraph (9)), suppl-3251-226/art-44-2/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-9 - suppl-3251-226/art-44-2/par-9: 前項 → 地方税法 附則第四十四条の二第八項 (Supplementary Provisions, Article 44-2, paragraph (8)), suppl-3251-226/art-44-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-8 - suppl-3251-226/art-44-2/par-9: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4 - suppl-3251-226/art-44-2/par-9: 附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2 - suppl-3251-226/art-44-2/par-9: 附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3251-226/art-44-2/par-9: 附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3251-226/art-44-2/par-9: 附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3251-226/art-44-2/par-9: 附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3251-226/art-44-2/par-9: 附則第三十六条 → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36 - suppl-3251-226/art-44-2/par-10: 第六項から前項まで → 地方税法 附則第四十四条の二第六項 (Supplementary Provisions, Article 44-2, paragraph (6)), suppl-3251-226/art-44-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-6 - suppl-3251-226/art-44-2/par-10: 第六項から前項まで → 地方税法 附則第四十四条の二第七項 (Supplementary Provisions, Article 44-2, paragraph (7)), suppl-3251-226/art-44-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-7 - suppl-3251-226/art-44-2/par-10: 第六項から前項まで → 地方税法 附則第四十四条の二第八項 (Supplementary Provisions, Article 44-2, paragraph (8)), suppl-3251-226/art-44-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-8 - suppl-3251-226/art-44-2/par-10: 第六項から前項まで → 地方税法 附則第四十四条の二第九項 (Supplementary Provisions, Article 44-2, paragraph (9)), suppl-3251-226/art-44-2/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-9 - suppl-3251-226/art-44-2/par-10: 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-44-2/par-10: 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-44-2/par-10: 第三百十七条の三第一項 → 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 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四十四条の二第一項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-1 - 地方税法 附則第四十四条の二第二項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-2 - 地方税法 附則第四十四条の二第三項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-3 - 地方税法 附則第四十四条の二第四項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-4 - 地方税法 附則第四十四条の二第五項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-5 - 地方税法 附則第四十四条の二第七項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-7 - 地方税法 附則第四十四条の二第九項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-9 - 地方税法 附則第四十四条の二第十項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-10 - 地方税法 附則第四十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-47/par-1 - 地方税法 附則第四条第六項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-6 - 地方税法 附則第九条第六項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-6 - 地方税法 附則第三条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-4 - 地方税法 附則第十四条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/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-20261027T202151-266, 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-20261027T202151-266, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-224, 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