# 地方税法 / Local Tax Act — 第八条の三 (Supplementary Provisions, Article 8-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-3. 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: 第八条の三 (Supplementary Provisions, Article 8-3)（阪神・淡路大震災に係る財産形成住宅貯蓄等の利子等に係る利子割の額の還付） — address `suppl-3251-226/art-8-3` - 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-8-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3 - 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. --- ### 第八条の三（阪神・淡路大震災に係る財産形成住宅貯蓄等の利子等に係る利子割の額の還付） — Refund of Amount of Interest Levy on Interest, etc. on Property Accumulation Housing Savings, etc. in Relation to the Great Hanshin-Awaji Earthquake caption: machine translation, not official suppl-3251-226/art-8-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3 **第一項** 平成七年一月十七日から阪神・淡路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の一部を改正する法律（平成七年法律第四十八号）の施行の日の前日までの間に同法附則第五条第一項各号に掲げる事実が生じたことにより、当該各号に定める利子、収益の分配又は差益について第七十一条の十第二項の規定により徴収された利子割の額があり、かつ、当該事実が阪神・淡路大震災によつて被害を受けたことにより生じたものである場合において、当該徴収された利子割の額がある租税特別措置法第四条の二第一項に規定する勤労者が、政令で定めるところにより、同年九月三十日までに、当該徴収された利子割に係る第二十四条第八項に規定する営業所等所在地の道府県知事に対し、当該徴収された利子割の額の還付を請求したときは、当該営業所等所在の道府県は、第十七条、第十七条の二及び第十七条の四の規定の例によつて、当該徴収された利子割の額を還付し、又は当該勤労者の未納に係る地方団体の徴収金に充当しなければならない。この場合において、同条第一項中「次の各号に掲げる過誤納金の区分に従い当該各号に定める日」とあるのは、「附則第八条の三の規定による還付の請求があつた日から一月を経過する日」とする。 suppl-3251-226/art-8-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3/par-1 If, during the period from January 17, 1995 until the day preceding the effective date of the Act Partially Amending the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 48 of 1995), there is an amount of interest levy collected under Article 71-10, paragraph (2) on the interest, distribution of proceeds or gains specified in the relevant items, by reason of the occurrence of the facts set forth in the items of Article 5, paragraph (1) of the Supplementary Provisions of that Act, and those facts arose from damage suffered in the Great Hanshin-Awaji Earthquake, and a worker prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation who has that collected amount of interest levy requests, as provided by Cabinet Order, by September 30 of that year, the prefectural governor of the place where the business office, etc. prescribed in Article 24, paragraph (8) pertaining to that collected interest levy is located, to refund that collected amount of interest levy, the prefecture in which that business office, etc. is located must, in accordance with the rules of Articles 17, 17-2 and 17-4, refund that collected amount of interest levy or appropriate it to the unpaid local government levies of that worker. In this case, the phrase "the day specified in each of the following items for the category of overpayment or payment by mistake set forth in that item" in Article 17-4, paragraph (1) is deemed to be replaced with "the day on which one month elapses from the day on which a request for refund under Article 8-3 of the Supplementary Provisions was made". machine translation, not official --- ## Cites - suppl-3251-226/art-8-3/par-1: 第七十一条の十第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-10/par-2 - suppl-3251-226/art-8-3/par-1: 租税特別措置法第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1 - suppl-3251-226/art-8-3/par-1: 第二十四条第八項 → 地方税法 第二十四条第八項 (Article 24, paragraph (8)), art-24/par-8 — https://japanlaw.org/ja/local-tax-act/art-24/par-8 · https://japanlaw.org/l/325AC0000000226/art-24/par-8 - suppl-3251-226/art-8-3/par-1: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17 - suppl-3251-226/art-8-3/par-1: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2 - suppl-3251-226/art-8-3/par-1: 第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/ja/local-tax-act/art-17-4 · https://japanlaw.org/l/325AC0000000226/art-17-4 - suppl-3251-226/art-8-3/par-1: 同条第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1 - suppl-3251-226/art-8-3/par-1: 附則第八条の三 → 地方税法 附則第八条の三 (Supplementary Provisions, Article 8-3), suppl-3251-226/art-8-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3 ## Cited by 2 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 附則第八条の三第一項（阪神・淡路大震災に係る財産形成住宅貯蓄等の利子等に係る利子割の額の還付） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-241, 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-20261027T202151-241, 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