# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5)

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- 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: 第五条 (Supplementary Provisions, Article 5)（個人の道府県民税及び市町村民税の配当控除） — address `suppl-3251-226/art-5`
- 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-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5
- 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.

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### 第五条（個人の道府県民税及び市町村民税の配当控除） — Dividend Deduction for Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5</sup>

**第一項**  道府県は、当分の間、所得割の納税義務者の前年の総所得金額のうちに、配当所得（剰余金の配当（所得税法第九十二条第一項に規定する剰余金の配当をいう。以下この条において同じ。）、利益の配当（同項に規定する利益の配当をいう。以下この条において同じ。）、剰余金の分配（同項に規定する剰余金の分配をいう。以下この条において同じ。）、金銭の分配（同項に規定する金銭の分配をいう。以下この条において同じ。）又は証券投資信託（同法第二条第一項第十三号に規定する証券投資信託をいう。以下この条において同じ。）の収益の分配（同法第九条第一項第十一号に掲げるものを含まないものとする。以下この条において同じ。）に係る同法第二十四条に規定する配当所得（この法律の施行地に主たる事務所又は事業所を有する法人から受けるこれらの金額に係るものに限るものとし、租税特別措置法第九条第一項各号に掲げる配当等に係るものを除く。）をいう。以下この項において同じ。）があるときは、次に掲げる金額の合計額を、その者の第三十五条及び第三十七条の規定を適用した場合の所得割の額から控除するものとする。
<sup>suppl-3251-226/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1</sup>
For the time being, where the gross income of a person liable for the income levy for the previous year includes dividend income (meaning the dividend income prescribed in Article 24 of the Income Tax Act relating to dividends of surplus (meaning dividends of surplus prescribed in Article 92, paragraph (1) of that Act; the same applies hereinafter in this Article), dividends of profits (meaning dividends of profits prescribed in that paragraph; the same applies hereinafter in this Article), distributions of surplus (meaning distributions of surplus prescribed in that paragraph; the same applies hereinafter in this Article), distributions of monies (meaning distributions of monies prescribed in that paragraph; the same applies hereinafter in this Article) or distributions of proceeds of securities investment trusts (meaning securities investment trusts prescribed in Article 2, paragraph (1), item (xiii) of that Act; the same applies hereinafter in this Article) (not including those listed in Article 9, paragraph (1), item (xi) of that Act; the same applies hereinafter in this Article) (limited to that relating to those amounts received from a corporation that has its principal office or place of business in the area where this Act is enforced, and excluding that relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation); the same applies hereinafter in this paragraph), a prefecture is to deduct the total of the amounts listed below from the amount of the income levy of that person when Article 35 and Article 37 are applied.
<sup>machine translation, not official</sup>

  **一**  剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託（租税特別措置法第三条の二に規定する特定株式投資信託をいう。以下この条において同じ。）の収益の分配に係る配当所得については、当該配当所得の金額の百分の一・二（当該納税義務者が地方自治法第二百五十二条の十九第一項の市（以下「指定都市」という。）の区域内に住所を有する場合には、百分の〇・五六）（課税総所得金額から特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託の収益の分配に係る配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・二八））に相当する金額
  <sup>suppl-3251-226/art-5/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1/item-1</sup>
  for dividend income relating to dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts (meaning specified stock investment trusts prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article): the amount equivalent to 1.2 percent (0.56 percent where that person liable for tax has an address within the area of a city prescribed in Article 252-19, paragraph (1) of the Local Autonomy Act (referred to as a "designated city")) of the amount of that dividend income (where the amount obtained by deducting the amount of dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts from the taxable gross income exceeds 10,000,000 yen, 0.6 percent (0.28 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of dividend income relating to those dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount));
  <sup>machine translation, not official</sup>

  **二**  特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得（租税特別措置法第九条第四項に規定する一般外貨建等証券投資信託の収益の分配（以下この条において「一般外貨建等証券投資信託の収益の分配」という。）に係るものを除く。以下この号において「証券投資信託に係る配当所得」という。）については、当該証券投資信託に係る配当所得の金額の百分の〇・六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・二八）（課税総所得金額から一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該証券投資信託に係る配当所得の金額のうちその超える金額に相当する金額（当該証券投資信託に係る配当所得の金額がその超える金額に満たないときは、当該証券投資信託に係る配当所得の金額）については、百分の〇・三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・一四））に相当する金額
  <sup>suppl-3251-226/art-5/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1/item-2</sup>
  for dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts (excluding that relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc. prescribed in Article 9, paragraph (4) of the Act on Special Measures Concerning Taxation (referred to as "distributions of profit from a general foreign-currency-denominated securities investment trust, etc." in this Article); referred to as "dividend income from securities investment trusts" in this item): the amount equivalent to 0.6 percent (0.28 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income from securities investment trusts (where the amount obtained by deducting the amount of dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc. from the taxable gross income exceeds 10,000,000 yen, 0.3 percent (0.14 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income from securities investment trusts that is equivalent to the excess amount (the amount of that dividend income from securities investment trusts, where the amount of that dividend income from securities investment trusts is less than the excess amount));
  <sup>machine translation, not official</sup>

  **三**  一般外貨建等証券投資信託の収益の分配に係る配当所得については、当該配当所得の金額の百分の〇・三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・一四）（課税総所得金額が千万円を超える場合には、当該配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・一五（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・〇七））に相当する金額
  <sup>suppl-3251-226/art-5/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1/item-3</sup>
  for dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc.: the amount equivalent to 0.3 percent (0.14 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income (where the taxable gross income exceeds 10,000,000 yen, 0.15 percent (0.07 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount)).
  <sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第三十七条の三及び第三十七条の四の規定の適用については、第三十七条の三中「前二条」とあるのは「前二条並びに附則第五条第一項」と、第三十七条の四中「前三条」とあるのは「前三条並びに附則第五条第一項」とする。
<sup>suppl-3251-226/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-2</sup>
With regard to the application of Articles 37-3 and 37-4 where the provisions of the preceding paragraph apply, in Article 37-3, "the preceding two Articles" is deemed to be replaced with "the preceding two Articles and Article 5, paragraph (1) of the Supplementary Provisions", and in Article 37-4, "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 5, paragraph (1) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

**第三項**  市町村は、当分の間、所得割の納税義務者の前年の総所得金額のうちに、配当所得（剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は証券投資信託の収益の分配に係る所得税法第二十四条に規定する配当所得（この法律の施行地に主たる事務所又は事業所を有する法人から受けるこれらの金額に係るものに限るものとし、租税特別措置法第九条第一項各号に掲げる配当等に係るものを除く。）をいう。以下この項において同じ。）があるときは、次に掲げる金額の合計額を、その者の第三百十四条の三及び第三百十四条の六の規定を適用した場合の所得割の額から控除するものとする。
<sup>suppl-3251-226/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3</sup>
For the time being, where the gross income of a person liable for the income levy for the previous year includes dividend income (meaning the dividend income prescribed in Article 24 of the Income Tax Act relating to dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of securities investment trusts (limited to that relating to those amounts received from a corporation that has its principal office or place of business in the area where this Act is enforced, and excluding that relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation); the same applies hereinafter in this paragraph), a municipality is to deduct the total of the amounts listed below from the amount of the income levy of that person when Article 314-3 and Article 314-6 are applied.
<sup>machine translation, not official</sup>

  **一**  剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託の収益の分配に係る配当所得については、当該配当所得の金額の百分の一・六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の二・二四）（課税総所得金額から特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託の収益の分配に係る配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・八（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一・一二））に相当する金額
  <sup>suppl-3251-226/art-5/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3/item-1</sup>
  for dividend income relating to dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts: the amount equivalent to 1.6 percent (2.24 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income (where the amount obtained by deducting the amount of dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts from the taxable gross income exceeds 10,000,000 yen, 0.8 percent (1.12 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of dividend income relating to those dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount));
  <sup>machine translation, not official</sup>

  **二**  特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得（一般外貨建等証券投資信託の収益の分配に係るものを除く。以下この号において「証券投資信託に係る配当所得」という。）については、当該証券投資信託に係る配当所得の金額の百分の〇・八（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一・一二）（課税総所得金額から一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該証券投資信託に係る配当所得の金額のうちその超える金額に相当する金額（当該証券投資信託に係る配当所得の金額がその超える金額に満たないときは、当該証券投資信託に係る配当所得の金額）については、百分の〇・四（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・五六））に相当する金額
  <sup>suppl-3251-226/art-5/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3/item-2</sup>
  for dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts (excluding that relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc.; referred to as "dividend income from securities investment trusts" in this item): the amount equivalent to 0.8 percent (1.12 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income from securities investment trusts (where the amount obtained by deducting the amount of dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc. from the taxable gross income exceeds 10,000,000 yen, 0.4 percent (0.56 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income from securities investment trusts that is equivalent to the excess amount (the amount of that dividend income from securities investment trusts, where the amount of that dividend income from securities investment trusts is less than the excess amount));
  <sup>machine translation, not official</sup>

  **三**  一般外貨建等証券投資信託の収益の分配に係る配当所得については、当該配当所得の金額の百分の〇・四（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・五六）（課税総所得金額が千万円を超える場合には、当該配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・二八））に相当する金額
  <sup>suppl-3251-226/art-5/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3/item-3</sup>
  for dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc.: the amount equivalent to 0.4 percent (0.56 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income (where the taxable gross income exceeds 10,000,000 yen, 0.2 percent (0.28 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount)).
  <sup>machine translation, not official</sup>

**第四項**  前項の規定の適用がある場合における第三百十四条の八及び第三百十四条の九第一項の規定の適用については、第三百十四条の八中「前二条」とあるのは「前二条並びに附則第五条第三項」と、同項中「前三条」とあるのは「前三条並びに附則第五条第三項」とする。
<sup>suppl-3251-226/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-4</sup>
With regard to the application of Article 314-8 and Article 314-9, paragraph (1) where the provisions of the preceding paragraph apply, in Article 314-8, "the preceding two Articles" is deemed to be replaced with "the preceding two Articles and Article 5, paragraph (3) of the Supplementary Provisions", and in Article 314-9, paragraph (1), "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 5, paragraph (3) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

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## Cites
- suppl-3251-226/art-5/par-1: 所得税法第九十二条第一項 → 所得税法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1
- suppl-3251-226/art-5/par-1: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3251-226/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5
- suppl-3251-226/art-5/par-1: 同法第二条第一項第十三号 → 所得税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-13
- suppl-3251-226/art-5/par-1: 同法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-11
- suppl-3251-226/art-5/par-1: 同法第二十四条 → 所得税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/income-tax-act/art-24 · https://japanlaw.org/l/340AC0000000033/art-24
- suppl-3251-226/art-5/par-1: 租税特別措置法第九条第一項 → 租税特別措置法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1
- suppl-3251-226/art-5/par-1: この項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1
- suppl-3251-226/art-5/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/art-35 · https://japanlaw.org/l/325AC0000000226/art-35
- suppl-3251-226/art-5/par-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37
- suppl-3251-226/art-5/par-1/item-1: 租税特別措置法第三条の二 → 租税特別措置法 第三条の二 (Article 3-2), art-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-2 · https://japanlaw.org/l/332AC0000000026/art-3-2
- suppl-3251-226/art-5/par-1/item-1: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3251-226/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5
- suppl-3251-226/art-5/par-1/item-1: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- suppl-3251-226/art-5/par-1/item-2: 租税特別措置法第九条第四項 → 租税特別措置法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-4
- suppl-3251-226/art-5/par-1/item-2: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3251-226/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5
- suppl-3251-226/art-5/par-1/item-2: この号 → 地方税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-3251-226/art-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1/item-2
- suppl-3251-226/art-5/par-2: 前項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1
- suppl-3251-226/art-5/par-2: 第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3
- suppl-3251-226/art-5/par-2: 第三十七条の四 → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/local-tax-act/art-37-4 · https://japanlaw.org/l/325AC0000000226/art-37-4
- suppl-3251-226/art-5/par-2: 前二条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37
- suppl-3251-226/art-5/par-2: 前二条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- suppl-3251-226/art-5/par-3: 所得税法第二十四条 → 所得税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/income-tax-act/art-24 · https://japanlaw.org/l/340AC0000000033/art-24
- suppl-3251-226/art-5/par-3: 租税特別措置法第九条第一項 → 租税特別措置法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1
- suppl-3251-226/art-5/par-3: この項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3
- suppl-3251-226/art-5/par-3: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/art-314-3 · https://japanlaw.org/l/325AC0000000226/art-314-3
- suppl-3251-226/art-5/par-3: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6
- suppl-3251-226/art-5/par-3/item-2: この号 → 地方税法 附則第五条第三項第二号 (Supplementary Provisions, Article 5, paragraph (3), item (ii)), suppl-3251-226/art-5/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3/item-2
- suppl-3251-226/art-5/par-4: 前項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3
- suppl-3251-226/art-5/par-4: 第三百十四条の八 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/art-314-8 · https://japanlaw.org/l/325AC0000000226/art-314-8
- suppl-3251-226/art-5/par-4: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-9/par-1
- suppl-3251-226/art-5/par-4: 前二条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6
- suppl-3251-226/art-5/par-4: 前二条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7

## Cited by

47 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 附則第三条の三第二項第二号（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-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2/item-2
- 地方税法 附則第三条の三第二項第三号（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-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2/item-3
- 地方税法 附則第三条の三第五項第二号（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-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-5/item-2
- 地方税法 附則第三条の三第五項第三号（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-5/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-5/item-3
- 地方税法 附則第五条第一項（個人の道府県民税及び市町村民税の配当控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1
- 地方税法 附則第五条第一項第一号（個人の道府県民税及び市町村民税の配当控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1/item-1
- 地方税法 附則第五条第一項第二号（個人の道府県民税及び市町村民税の配当控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1/item-2
- 地方税法 附則第五条第二項（個人の道府県民税及び市町村民税の配当控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-2
- 地方税法 附則第五条第三項（個人の道府県民税及び市町村民税の配当控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3
- 地方税法 附則第五条第三項第二号（個人の道府県民税及び市町村民税の配当控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3/item-2
- 地方税法 附則第五条第四項（個人の道府県民税及び市町村民税の配当控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-4
- 地方税法 附則第五条の八第一項（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-1
- 地方税法 附則第五条の八第二項第一号（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-1
- 地方税法 附則第五条の八第二項第二号（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-2
- 地方税法 附則第五条の八第四項（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-4
- 地方税法 附則第五条の十二第一項（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-1
- 地方税法 附則第五条の十二第二項第一号（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-12/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-2/item-1
- 地方税法 附則第五条の十二第二項第二号（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-12/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-2/item-2
- 地方税法 附則第五条の十二第三項（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-3
- 地方税法 附則第六条第二項（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-2
- 地方税法 附則第六条第二項第二号（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-2/item-2
- 地方税法 附則第六条第五項（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-5
- 地方税法 附則第六条第五項第二号（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-5/item-2
- 地方税法 附則第三十三条の二第一項（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1
- 地方税法 附則第三十三条の二第三項第四号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-4
- 地方税法 附則第三十三条の二第五項（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5
- 地方税法 附則第三十三条の二第七項第四号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-7/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-4
- 地方税法 附則第三十三条の三第三項第四号（土地の譲渡等に係る事業所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3/item-4
- 地方税法 附則第三十三条の三第七項第四号（土地の譲渡等に係る事業所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-7/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-7/item-4
- 地方税法 附則第三十四条第三項第四号（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-4
- 地方税法 附則第三十四条第六項第四号（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-6/item-4
- 地方税法 附則第三十五条第四項第四号（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-4/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-4/item-4
- 地方税法 附則第三十五条第八項第四号（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-8/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-8/item-4
- 地方税法 附則第三十五条の二第四項第四号（一般株式等に係る譲渡所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-4/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-4/item-4
- 地方税法 附則第三十五条の二第八項第四号（一般株式等に係る譲渡所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-8/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-8/item-4
- 地方税法 附則第三十五条の四第二項第四号（先物取引に係る雑所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-4
- 地方税法 附則第三十五条の四第五項第四号（先物取引に係る雑所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-5/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-5/item-4
- 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-3
- 地方税法 附則第五条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-5/par-3
- 地方税法 附則第百四十六条第四項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-4
- 地方税法 附則第百四十六条第五項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-5
- 地方税法 附則第百四十六条第六項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-107/art-146/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-6
- 地方税法 附則第二十八条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-97/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-28/par-1
- 地方税法 附則第三条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-3
- 地方税法 附則第七条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-3
- 地方税法 附則第十二条第十項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-10

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## 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-20261027T214204-190, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-004, 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