# 地方税法 / Local Tax Act — 第九条の五 (Supplementary Provisions, Article 9-5)
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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: 第九条の五 (Supplementary Provisions, Article 9-5)（譲渡割の申告の特例） — address `suppl-3251-226/art-9-5`
- 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-9-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- Every provision below carries its address and both URLs on the line under it.
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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
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They are never merged and never substituted for one another.
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### 第九条の五（譲渡割の申告の特例） — Special Provisions on the Filing of the Transfer Levy
caption: machine translation, not official
suppl-3251-226/art-9-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
**第一項** 譲渡割の申告は、当分の間、第一章第二節から第十四節まで、第七十二条の八十九、第七十二条の八十九の三第一項後段及び第二項から第十三項まで並びに第七百四十七条の二第一項第三号の規定にかかわらず、消費税の申告の例により、消費税の申告と併せて、税務署長にしなければならない。この場合において、第七十二条の八十七各項並びに第七十二条の八十八第一項及び第二項前段の規定による申告に係る第七十二条の八十七、第七十二条の八十八第一項及び第二項前段、第七十二条の八十九の二、第七十二条の八十九の三第一項前段並びに第七百六十二条の規定の適用については、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する。
第七十二条の八十七第一項 第七十二条の七十八第二項各号に掲げる事業者の区分に応じ当該各号に定める場所の所在する道府県（以下この款において「譲渡割課税道府県」という。）の知事 税務署長
譲渡割課税道府県の知事 税務署長
第七十二条の八十七第二項及び第三項並びに第七十二条の八十八第一項及び第二項前段 譲渡割課税道府県の知事 税務署長
第七十二条の八十九の二第一項 、第七十二条の八十八第一項及び第二項並びに前条各項 並びに第七十二条の八十八第一項及び第二項
）は、前三条 ）は、第七十二条の八十七又は第七十二条の八十八第一項若しくは第二項前段
、第七十二条の八十八第一項若しくは第二項又は前条各項 又は第七十二条の八十八第一項若しくは第二項
については、前三条 については、第七十二条の八十七並びに第七十二条の八十八第一項及び第二項前段
、地方税関係手続用電子情報処理組織（第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織をいう。次条において同じ。）を使用し、かつ、地方税共同機構（第三項及び次条第十二項において「機構」という。）を経由して行う方法により譲渡割課税道府県の知事（前条第二項の事業者にあつては、同項に規定する道府県知事。第三項及び次条において同じ。）に あらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第三項において同じ。）とその申告をする事業者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として総務省令で定める方法により
第七十二条の八十九の二第三項 第七百六十二条第一号の機構 同項の国税庁
電子計算機（入出力装置を含む。） 電子計算機
同項に規定する譲渡割課税道府県の知事 税務署長
第七十二条の八十九の三第一項前段 前条第一項の 消費税法第四十六条の三第一項の規定の適用を受けている
電気通信回線の故障、災害その他の理由により地方税関係手続用電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書等を提出することができると認められる場合において、同項の規定を適用しないで納税申告書等を提出することについて同項に規定する譲渡割課税道府県の知事の承認を受けたときは、当該譲渡割課税道府県の知事 同項の規定によりその納税地を所轄する税務署長
同項の申告 前条第一項の申告
第七百六十二条第二号ロ（１） 第四項、第七十二条の八十九の二第一項及び第三項 第四項
suppl-3251-226/art-9-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5/par-1
The filing of the transfer levy is, for the time being, notwithstanding Chapter I, Sections 2 through 14, Article 72-89, Article 72-89-3, paragraph (1), latter part and paragraphs (2) through (13), and Article 747-2, paragraph (1), item (iii), to be made to the district director, together with the filing of consumption tax, in accordance with the rules for the filing of consumption tax. In this case, with respect to the application of Article 72-87, Article 72-88, paragraph (1) and the former part of paragraph (2), Article 72-89-2, Article 72-89-3, paragraph (1), former part, and Article 762 relating to the filing under each paragraph of Article 72-87 and Article 72-88, paragraph (1) and the former part of paragraph (2), the phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the phrases set forth in the right-hand column of that table.
Article 72-87, paragraph (1) governor of the prefecture in which the place specified in each item of Article 72-78, paragraph (2) according to the category of business operator listed in that item is located (hereinafter in this Subsection referred to as the "prefecture taxing the transfer levy") district director
governor of the prefecture taxing the transfer levy district director
Article 72-87, paragraphs (2) and (3) and Article 72-88, paragraph (1) and the former part of paragraph (2) governor of the prefecture taxing the transfer levy district director
Article 72-89-2, paragraph (1) , Article 72-88, paragraphs (1) and (2), and the paragraphs of the preceding Article , and Article 72-88, paragraphs (1) and (2)
) must, notwithstanding the preceding three Articles ) must, notwithstanding Article 72-87 and Article 72-88, paragraph (1) and the former part of paragraph (2)
, Article 72-88, paragraph (1) or (2) or the paragraphs of the preceding Article or Article 72-88, paragraph (1) or (2)
pursuant to the preceding three Articles pursuant to Article 72-87 or Article 72-88, paragraph (1) or the former part of paragraph (2)
to the governor of the prefecture taxing the transfer levy (in the case of a business operator referred to in paragraph (2) of the preceding Article, the prefectural governor prescribed in that paragraph; the same applies in paragraph (3) and the following Article) by a method of using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies in the following Article) and going via the Local Tax Joint Organization (referred to as "the Organization" in paragraph (3) and paragraph (12) of the following Article) by a method specified by Order of the Ministry of Internal Affairs and Communications as a method using an electronic data processing system (meaning an electronic data processing system connecting, by a telecommunications line, a computer (including input-output devices; the same applies hereinafter in this paragraph and paragraph (3)) used by the National Tax Agency and a computer used by the business operator filing the return) for which notification has been given in advance to the district director
Article 72-89-2, paragraph (3) the Organization referred to in Article 762, item (i) the National Tax Agency under that paragraph
computer (including its input-output device) computer
governor of the prefecture taxing the transfer levy prescribed in that paragraph district director
Article 72-89-3, paragraph (1), former part paragraph (1) of the preceding Article subject to the application of Article 46-3, paragraph (1) of the Consumption Tax Act
where it is found difficult to use the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or any other reason, and it is found that a tax return, etc. can be filed without applying that paragraph, if the approval of the governor of the prefecture taxing the transfer levy prescribed in that paragraph has been received for filing a tax return, etc. without applying that paragraph, that governor of the prefecture taxing the transfer levy the district director having jurisdiction over the place for tax payment pursuant to that paragraph
the filing under that paragraph the return under paragraph (1) of the preceding Article
Article 762, item (ii), (b), (1) and (4), Article 72-89-2, paragraphs (1) and (3) and (4)
machine translation, not official
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## Cites
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十九 → 地方税法 第七十二条の八十九 (Article 72-89), art-72-89 — https://japanlaw.org/ja/local-tax-act/art-72-89 · https://japanlaw.org/l/325AC0000000226/art-72-89
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十九の三第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第十項 (Article 72-89-3, paragraph (10)), art-72-89-3/par-10 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-10
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第十一項 (Article 72-89-3, paragraph (11)), art-72-89-3/par-11 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-11
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第十二項 (Article 72-89-3, paragraph (12)), art-72-89-3/par-12 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-12
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第十三項 (Article 72-89-3, paragraph (13)), art-72-89-3/par-13 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-13 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-13
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第二項 (Article 72-89-3, paragraph (2)), art-72-89-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-2
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第三項 (Article 72-89-3, paragraph (3)), art-72-89-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-3
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第四項 (Article 72-89-3, paragraph (4)), art-72-89-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-4
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第五項 (Article 72-89-3, paragraph (5)), art-72-89-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-5
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第六項 (Article 72-89-3, paragraph (6)), art-72-89-3/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-6
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第七項 (Article 72-89-3, paragraph (7)), art-72-89-3/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-7
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第八項 (Article 72-89-3, paragraph (8)), art-72-89-3/par-8 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-8
- suppl-3251-226/art-9-5/par-1: 第二項から第十三項まで → 地方税法 第七十二条の八十九の三第九項 (Article 72-89-3, paragraph (9)), art-72-89-3/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-9
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/ja/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-3251-226/art-9-5/par-1: 第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十九の二 → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/ja/local-tax-act/art-72-89-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-2
- suppl-3251-226/art-9-5/par-1: 第七百六十二条 → 地方税法 第七百六十二条 (Article 762), art-762 — https://japanlaw.org/ja/local-tax-act/art-762 · https://japanlaw.org/l/325AC0000000226/art-762
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十七第一項 → 地方税法 第七十二条の八十七第一項 (Article 72-87, paragraph (1)), art-72-87/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-1
- suppl-3251-226/art-9-5/par-1: 第七十二条の七十八第二項 → 地方税法 第七十二条の七十八第二項 (Article 72-78, paragraph (2)), art-72-78/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十七第二項 → 地方税法 第七十二条の八十七第二項 (Article 72-87, paragraph (2)), art-72-87/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-2
- suppl-3251-226/art-9-5/par-1: 第三項 → 地方税法 第七十二条の八十七第三項 (Article 72-87, paragraph (3)), art-72-87/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-3
- suppl-3251-226/art-9-5/par-1: 第七十二条の八十九の二第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1
- suppl-3251-226/art-9-5/par-1: 前三条 → 地方税法 第七十二条の八十八 (Article 72-88), art-72-88 — https://japanlaw.org/ja/local-tax-act/art-72-88 · https://japanlaw.org/l/325AC0000000226/art-72-88
- suppl-3251-226/art-9-5/par-1: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-762/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-1
- suppl-3251-226/art-9-5/par-1: 次条 → 地方税法 第七十二条の八十九の三 (Article 72-89-3), art-72-89-3 — https://japanlaw.org/ja/local-tax-act/art-72-89-3 · https://japanlaw.org/l/325AC0000000226/art-72-89-3
- suppl-3251-226/art-9-5/par-1: 第三項 → 地方税法 第七十二条の八十九の二第三項 (Article 72-89-2, paragraph (3)), art-72-89-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-89-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-3
- suppl-3251-226/art-9-5/par-1: 前条第二項 → 地方税法 第七十二条の八十九第二項 (Article 72-89, paragraph (2)), art-72-89/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-89/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-2
- suppl-3251-226/art-9-5/par-1: 消費税法第四十六条の三第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-1
- suppl-3251-226/art-9-5/par-1: 第七百六十二条第二号 → 地方税法 第七百六十二条第一項第二号 (Article 762, paragraph (1), item (ii)), art-762/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-762/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-2
## Cited by
25 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 附則第九条の六第二項（譲渡割の納付の特例等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-2
- 地方税法 附則第九条の十第一項（譲渡割に係る充当等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1
- 地方税法 附則第九条の十第一項第一号（譲渡割に係る充当等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1/item-1
- 地方税法 附則第九条の十第一項第二号（譲渡割に係る充当等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1/item-2
- 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 附則第四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4/par-1
- 地方税法 附則第三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-3/par-1
- 地方税法 附則第四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1
- 地方税法 附則第五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1
- 地方税法 附則第五条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-2
- 地方税法 附則第五条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-3
- 地方税法 附則第五条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-4
- 地方税法 附則第五条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-5
- 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-9/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-1
- 地方税法 附則第十条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-4
- 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1
- 地方税法 附則第十一条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-2
- 地方税法 附則第十一条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-3
- 地方税法 附則第十一条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-4
- 地方税法 附則第十一条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-5
- 地方税法 附則第十一条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-6
- 地方税法 附則第十一条第七項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-7
- 地方税法 附則第九条第一項（地方消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-9/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-20261027T214204-197, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-197, 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