# 地方税法 / Local Tax Act — 第九条の十五 (Supplementary Provisions, Article 9-15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-15. 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: 第九条の十五 (Supplementary Provisions, Article 9-15)（地方消費税の清算等の特例） — address `suppl-3251-226/art-9-15` - 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-9-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15 - 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. --- ### 第九条の十五（地方消費税の清算等の特例） — Special Provisions on the Settlement, etc. of Local Consumption Tax caption: machine translation, not official suppl-3251-226/art-9-15 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15 **第一項** 第七十二条の百十四から第七十二条の百十六までの規定の適用については、当分の間、第七十二条の百十四第一項中「納付された譲渡割額に相当する額及び第七十二条の百三第三項の規定により払い込まれた貨物割の納付額」とあるのは「第七十二条の百三第三項の規定により払い込まれた貨物割の納付額及び附則第九条の六第三項前段の規定により払い込まれた譲渡割の納付額から同項後段の規定により他の道府県に支払うべき金額に相当する額を減額し、他の道府県から支払を受けるべき金額に相当する額を加算して得た額」と、「前条第一項」とあるのは「前条第一項及び附則第九条の十四第一項」と、第七十二条の百十五第一項中「第七十二条の百十三第一項」とあるのは「第七十二条の百十三第一項及び附則第九条の十四第一項」とする。 suppl-3251-226/art-9-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15/par-1 With respect to the application of Article 72-114 through Article 72-116, for the time being, in Article 72-114, paragraph (1), "the amount equivalent to the transfer levy amount paid to that prefecture and the amount of the cargo levy payments remitted under Article 72-103, paragraph (3)" is deemed to be replaced with "the amount of the cargo levy payments remitted under Article 72-103, paragraph (3), and the amount obtained by deducting from the amount of the transfer levy payments remitted under the former part of Article 9-6, paragraph (3) of the Supplementary Provisions the amount equivalent to the sum to be paid to other prefectures under the latter part of that paragraph, and adding the amount equivalent to the sum to be received from other prefectures", and "paragraph (1) of the preceding Article" with "paragraph (1) of the preceding Article and Article 9-14, paragraph (1) of the Supplementary Provisions"; and in Article 72-115, paragraph (1), "Article 72-113, paragraph (1)" with "Article 72-113, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions". machine translation, not official --- ## Cites - suppl-3251-226/art-9-15/par-1: 第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十四 (Article 72-114), art-72-114 — https://japanlaw.org/ja/local-tax-act/art-72-114 · https://japanlaw.org/l/325AC0000000226/art-72-114 - suppl-3251-226/art-9-15/par-1: 第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/ja/local-tax-act/art-72-115 · https://japanlaw.org/l/325AC0000000226/art-72-115 - suppl-3251-226/art-9-15/par-1: 第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/ja/local-tax-act/art-72-116 · https://japanlaw.org/l/325AC0000000226/art-72-116 - suppl-3251-226/art-9-15/par-1: 第七十二条の百十四第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-1 - suppl-3251-226/art-9-15/par-1: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-3 - suppl-3251-226/art-9-15/par-1: 附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-3 - suppl-3251-226/art-9-15/par-1: 前条第一項 → 地方税法 第七十二条の百十三第一項 (Article 72-113, paragraph (1)), art-72-113/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-113/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-1 - suppl-3251-226/art-9-15/par-1: 附則第九条の十四第一項 → 地方税法 附則第九条の十四第一項 (Supplementary Provisions, Article 9-14, paragraph (1)), suppl-3251-226/art-9-14/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-1 - suppl-3251-226/art-9-15/par-1: 第七十二条の百十五第一項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1 ## Cited by 7 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 附則第九条の十六第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-16/par-1 - 地方税法 附則第六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6/par-1 - 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7/par-1 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-12/par-1 - 地方税法 附則第十三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13/par-1 - 地方税法 附則第十三条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13/par-2 --- ## 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-20261027T214204-198, 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