# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3341-149. 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: 附　則 (Supplementary Provisions) — address `suppl-3341-149` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3341-149 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149 - 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. --- ## 附　則 昭和三四年四月二〇日法律第一四九号 suppl-3341-149 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3341-149/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-1 **第一項** この法律は、公布の日から起算して九月をこえない範囲内で政令で定める日から施行する。ただし、附則第七条、附則第八条第一項及び第二項並びに附則第十一条の規定は、公布の日から施行する。 suppl-3341-149/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation; provided, however, that the provisions of Article 7, Article 8, paragraphs (1) and (2), and Article 11 of the Supplementary Provisions come into effect as of the date of promulgation. machine translation, not official ### 第二条（旧法に基く処分又は手続の効力） — Effect of Dispositions or Procedures under the Former Act caption: machine translation, not official suppl-3341-149/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-2 **第一項** この法律（前条ただし書に係る部分を除く。以下同じ。）の施行前にこの法律による改正前の地方税法（以下「旧法」という。）及びこれに基く命令（条例及びこれに基く規則を含む。）の規定によつてした通知、告知、督促、滞納処分、徴収猶予、担保の徴取若しくは滞納処分の執行の停止又は申告、申請、納付若しくは納入の委託若しくは異議の申立その他の処分又は手続は、この附則に別段の定があるものを除き、この法律による改正後の地方税法（以下「新法」という。）及びこれに基く命令（条例及びこれに基く規則を含む。）の相当規定によつてした相当の処分又は手続とみなす。 suppl-3341-149/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-2/par-1 Any notice, notification, demand, delinquent tax collection procedure, deferral of collection, taking of security, or suspension of execution of a delinquent tax collection procedure, or any filing, application, entrustment of payment or remittance, or filing of an objection, or any other disposition or procedure, made before the enforcement of this Act (excluding the part pertaining to the proviso of the preceding Article; the same applies hereinafter) under the provisions of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act") and orders based on it (including Prefectural or Municipal Ordinances and rules based on them), is, except as otherwise provided in these Supplementary Provisions, deemed to be a corresponding disposition or procedure made under the corresponding provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") and orders based on it (including Prefectural or Municipal Ordinances and rules based on them). machine translation, not official ### 第三条（相続があつた場合の納税義務及び徴収の手続に関する経過措置） — Transitional Measures concerning Tax Liability and Collection Procedures in the Case of Inheritance caption: machine translation, not official suppl-3341-149/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-3 **第一項** 新法第九条の規定は、この法律の施行後に相続があつた場合について適用し、この法律の施行前に相続があつた場合における被相続人の納税義務の承継については、なお従前の例による。 suppl-3341-149/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-3/par-1 The provisions of Article 9 of the New Act apply to the case where inheritance occurs after the enforcement of this Act, and with respect to succession to the tax liability of the decedent in the case where inheritance occurred before the enforcement of this Act, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第九条の二第四項の規定は、この法律の施行後に同項に規定する処分がされた場合について適用する。 suppl-3341-149/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-3/par-2 The provisions of Article 9-2, paragraph (4) of the New Act apply to the case where a disposition prescribed in that paragraph is made after the enforcement of this Act. machine translation, not official ### 第四条（第二次納税義務に関する経過措置） — Transitional Measures concerning Secondary Tax Liability caption: machine translation, not official suppl-3341-149/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-4 **第一項** 新法第十一条第一項、第十一条の四から第十一条の八まで並びに第十二条の二第二項及び第三項の規定は、この法律の施行後に滞納となつた地方団体の徴収金について適用し、この法律の施行前に滞納となつている地方団体の徴収金に係る第二次納税義務の額及びこれを課する手続については、なお従前の例による。 suppl-3341-149/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-4/par-1 The provisions of Article 11, paragraph (1), Articles 11-4 through 11-8, and Article 12-2, paragraphs (2) and (3) of the New Act apply to local government levies that become delinquent after the enforcement of this Act, and with respect to the amount of secondary tax liability relating to local government levies that were delinquent before the enforcement of this Act and the procedure for imposing it, the provisions then in force continue to govern. machine translation, not official ### 第五条（木材引取税等に関する経過措置） — Transitional Measures concerning Timber Delivery Tax, etc. caption: machine translation, not official suppl-3341-149/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-5 **第一項** 新法第十三条の三及び第十四条の四の規定は、木材引取税若しくは軽油引取税が課される素材若しくは軽油又はその引取等に対し新法第十三条の三第四項に規定する地方税が課される物件がこの法律の施行後に強制換価手続により換価される場合について適用する。 suppl-3341-149/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-5/par-1 The provisions of Articles 13-3 and 14-4 of the New Act apply to the case where logs or light oil on which timber delivery tax or light oil delivery tax is imposed, or goods on which the local tax prescribed in Article 13-3, paragraph (4) of the New Act is imposed on their delivery, etc., are realized through a compulsory liquidation procedure after the enforcement of this Act. machine translation, not official ### 第六条（地方税と他の債権との調整に関する経過措置） — Transitional Measures concerning Coordination between Local Tax and Other Claims caption: machine translation, not official suppl-3341-149/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6 **第一項** 新法第十四条の七、第十四条の九から第十四条の十一まで、第十四条の十三から第十四条の十五まで及び第十四条の二十の規定は、この法律の施行後に強制換価手続による配当手続が開始される場合について適用し、この法律の施行前に当該配当手続が開始されている場合における地方団体の徴収金と他の債権との調整については、なお従前の例による。 suppl-3341-149/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6/par-1 The provisions of Articles 14-7, 14-9 through 14-11, 14-13 through 14-15 and 14-20 of the New Act apply to the case where a distribution procedure through a compulsory liquidation procedure commences after the enforcement of this Act, and with respect to coordination between local government levies and other claims in the case where that distribution procedure commenced before the enforcement of this Act, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十四条の十六から第十四条の十九までの規定は、この法律の施行後に納税者若しくは特別徴収義務者が譲渡し、又は仮登記をした財産について適用する。 suppl-3341-149/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6/par-2 The provisions of Articles 14-16 through 14-19 of the New Act apply to property transferred, or for which provisional registration was made, by a taxpayer or special collection agent after the enforcement of this Act. machine translation, not official **第三項** 新法第十四条の十八の規定は、手形その他政令で定める財産については、当分の間、適用しない。 suppl-3341-149/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6/par-3 The provisions of Article 14-18 of the New Act do not apply, for the time being, to bills and other property specified by Cabinet Order. machine translation, not official ### 第七条（施行日前に期限が到来する徴収猶予の期限の延長の特例） — Special Provisions on Extension of the Time Limit for Deferral of Collection Falling Due before the Enforcement Date caption: machine translation, not official suppl-3341-149/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7 **第一項** この法律の公布の日からこの法律の施行の日の前日までの間に旧法第十六条の二第一項又は第二項の規定による徴収猶予の期限が到来する地方団体の徴収金について、その納税者又は特別徴収義務者がその猶予を受けた地方団体の徴収金をその猶予を受けた期間内に納付し、又は納入することができないやむを得ない理由があると認められるときは、地方団体の長は、すでにその者につき徴収を猶予した期間と通じて二年以内に限り、その期限を延長することができる。 suppl-3341-149/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7/par-1 With respect to local government levies for which the time limit for deferral of collection under Article 16-2, paragraph (1) or (2) of the Former Act arrives during the period from the date of promulgation of this Act to the day before the date of enforcement of this Act, where it is found that there are unavoidable reasons that prevent the taxpayer or special collection agent from paying or remitting the deferred local government levies within the deferral period, the head of the local government may extend that time limit, only for a period within two years in total, together with the period for which collection from that person has already been deferred. machine translation, not official **第二項** 前項の規定による徴収の猶予は、旧法第十六条の二第一項又は第二項の規定による徴収の猶予とみなす。 suppl-3341-149/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7/par-2 The deferral of collection under the preceding paragraph is deemed to be deferral of collection under Article 16-2, paragraph (1) or (2) of the Former Act. machine translation, not official ### 第八条（施行日前の公売等の猶予及び延滞金額等の免除の特例等） — Special Provisions on Deferral of Public Sale, etc. and Exemption from Amount of Delinquency Charge, etc. before the Enforcement Date caption: machine translation, not official suppl-3341-149/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8 **第一項** この法律の公布の日からこの法律の施行の日の前日までの間において、滞納者で次の各号の一に該当するもの（旧法においてその例によるものとされる国税徴収法（以下「旧国税徴収法」という。）第十二条ノ二の規定の適用を受ける者を除く。）が地方団体の徴収金の納付又は納入につき誠実な意思を有すると認められるときは、地方団体の長は、その者の納付し、又は納入すべき地方団体の徴収金につき滞納処分による財産の公売又は売却を猶予することができるものとし、その者につき旧国税徴収法第八条後段に規定する事由があるときは、その猶予をした地方税に係る延滞金額及び延滞加算金額を免除することができる。 suppl-3341-149/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-1 During the period from the date of promulgation of this Act to the day before the date of enforcement of this Act, where a person delinquent in payment who falls under any one of the following items (excluding a person subject to Article 12-2 of the National Tax Collection Act whose rules are followed under the Former Act (hereinafter referred to as the "Former National Tax Collection Act")) is found to have a sincere intention regarding the payment or remittance of local government levies, the head of the local government may defer the public sale or sale, through delinquent tax collection procedure, of property for the local government levies that person is to pay or remit, and, where there are grounds prescribed in the latter part of Article 8 of the Former National Tax Collection Act concerning that person, may exempt the amount of delinquency charge and the amount of delinquency additional charge relating to the local tax for which the deferral was granted. machine translation, not official **一** その財産の換価を直ちにすることによりその事業の継続又はその生活の維持を困難にするおそれがあるとき。 suppl-3341-149/art-8/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-8/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-1/item-1 when immediate realization of the property is likely to make it difficult for the person to continue the business or maintain the livelihood; machine translation, not official **二** その財産の換価を猶予することが、直ちにその換価をすることに比して、滞納に係る地方団体の徴収金及び最近において納付し、又は納入すべきこととなる地方団体の徴収金の徴収上有利であるとき。 suppl-3341-149/art-8/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-1/item-2 when deferring the realization of the property is more advantageous than immediate realization of it for the collection of the local government levies in arrears and the local government levies that have recently become payable or remittable. machine translation, not official **第二項** 前項の規定による猶予は、旧国税徴収法第十二条ノ二の規定による滞納処分の執行の猶予とみなす。 suppl-3341-149/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-2 The deferral under the preceding paragraph is deemed to be a deferral of execution of delinquent tax collection procedure under Article 12-2 of the Former National Tax Collection Act. machine translation, not official **第三項** この法律の施行前に旧国税徴収法第十二条ノ二の規定によつてした滞納処分の執行の猶予は、新法第十五条の五の規定による差押財産の換価の猶予とみなす。 suppl-3341-149/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-3 A deferral of execution of delinquent tax collection procedure made under Article 12-2 of the Former National Tax Collection Act before the enforcement of this Act is deemed to be a deferral of realization of seized property under Article 15-5 of the New Act. machine translation, not official ### 第九条（還付金に関する経過措置） — Transitional Measures concerning Refunds caption: machine translation, not official suppl-3341-149/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-9 **第一項** 新法第十七条の二第三項の規定は、この法律の施行後に同項に規定する充当をするに適することとなつた過誤納金に関する還付金について適用する。 suppl-3341-149/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-9/par-1 The provisions of Article 17-2, paragraph (3) of the New Act apply to refunds relating to overpayments or payments by mistake that become suitable for the appropriation prescribed in that paragraph after the enforcement of this Act. machine translation, not official **第二項** この法律の施行前に過誤納金その他の地方団体の徴収金に関する還付金に係る請求権につき新法第十七条の四第二項第二号又は第三号に規定する差押又は仮差押がされているときは、この法律の施行の日にその差押又は仮差押がされたものとして、これらの規定を適用する。 suppl-3341-149/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-9/par-2 Where, before the enforcement of this Act, seizure or provisional seizure prescribed in Article 17-4, paragraph (2), item (ii) or (iii) of the New Act has been made with respect to a claim relating to a refund of an overpayment or payment by mistake or other local government levies, those provisions are applied on the deeming that the seizure or provisional seizure was made on the date of enforcement of this Act. machine translation, not official ### 第十条（書類の送達に関する経過措置） — Transitional Measures concerning Service of Documents caption: machine translation, not official suppl-3341-149/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-10 **第一項** 新法第二十条第四項及び第五項の規定は、この法律の施行後に発送する書類について適用し、この法律の施行前に発送した書類については、なお従前の例による。 suppl-3341-149/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-10/par-1 The provisions of Article 20, paragraphs (4) and (5) of the New Act apply to documents sent after the enforcement of this Act, and the provisions then in force continue to govern documents sent before the enforcement of this Act. machine translation, not official **第二項** この法律の施行前に旧法第二十条の規定により公示送達を開始した書類の送達については、なお従前の例による。 suppl-3341-149/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-10/par-2 The provisions then in force continue to govern the service of documents for which service by public notice was commenced under Article 20 of the Former Act before the enforcement of this Act. machine translation, not official ### 第十一条（期限の特例に関する経過措置） — Transitional Measures concerning Special Provisions on Time Limits caption: machine translation, not official suppl-3341-149/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-11 **第一項** 昭和三十四年五月一日からこの法律の施行の日の前日までの間において、旧法又はこれに基く条例の規定により定められている期限（政令で定める期限を除く。）が民法第百四十二条に規定する休日に該当するときは、旧法又は当該条例の規定にかかわらず、その休日の翌日を当該期限とみなす。 suppl-3341-149/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-11/par-1 If, during the period from May 1, 1959 to the day before the date of enforcement of this Act, a time limit set by the provisions of the Former Act or of Prefectural or Municipal Ordinances based on it (excluding time limits specified by Cabinet Order) falls on a holiday prescribed in Article 142 of the Civil Code, the day following that holiday is deemed to be that time limit, notwithstanding the provisions of the Former Act or of the Ordinance concerned. machine translation, not official ### 第十二条（第三者の納付又は納入による代位に関する経過措置） — Transitional Measures concerning Subrogation by Payment or Remittance by a Third Party caption: machine translation, not official suppl-3341-149/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-12 **第一項** 新法第二十条の六第二項の規定は、この法律の施行後に第三者が納付し、又は納入した地方団体の徴収金について適用する。 suppl-3341-149/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-12/par-1 The provisions of Article 20-6, paragraph (2) of the New Act apply to local government levies paid or remitted by a third party after the enforcement of this Act. machine translation, not official ### 第十三条（差押に関する経過措置） — Transitional Measures concerning Seizure caption: machine translation, not official suppl-3341-149/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-13 **第一項** この法律の施行前に発せられた督促状の指定期限がこの法律の施行の日から起算して十日を経過した日（この法律の施行の日において新法第七百条の十六第三項（新法第七百条の十九第四項において準用する場合を含む。）の規定により徴収する場合に該当するときは、同日）後であるときは、新法の規定にかかわらず、その督促状に係る地方団体の徴収金については、その指定期限を経過しなければ、差押をすることができない。 suppl-3341-149/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-13/par-1 Where the designated time limit of a demand letter issued before the enforcement of this Act is after the day on which 10 days have elapsed from the date of enforcement of this Act (or, where the case falls under collection under Article 700-16, paragraph (3) of the New Act (including as applied mutatis mutandis under Article 700-19, paragraph (4) of the New Act) on the date of enforcement of this Act, after that date), notwithstanding the provisions of the New Act, seizure may not be made for the local government levies pertaining to that demand letter unless that designated time limit has passed. machine translation, not official ### 第十四条（第三者の取戻請求に関する経過措置） — Transitional Measures concerning Third-Party Claims for Recovery caption: machine translation, not official suppl-3341-149/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-14 **第一項** この法律の施行前に旧国税徴収法第十四条の規定によつてした申出は、滞納処分に不服がある者の異議の申立に関する新法の規定によつてした異議の申立とみなす。 suppl-3341-149/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-14/par-1 A petition made under Article 14 of the Former National Tax Collection Act before the enforcement of this Act is deemed to be a filing of an objection made under the provisions of the New Act concerning filings of objections by persons dissatisfied with delinquent tax collection procedures. machine translation, not official ### 第十五条（滞納処分に関する異議の申立等の期限の特例に関する経過措置） — Transitional Measures concerning Special Provisions on Time Limits for Filing Objections, etc. Relating to Delinquent Tax Collection Procedures caption: machine translation, not official suppl-3341-149/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-15 **第一項** 滞納処分に関する異議の申立等の期限の特例に関する新法の規定の適用については、これらの規定中「当該各号に掲げる期限」とあるのは、この法律の施行前にしたこれらの規定に掲げる処分に相当する処分のうちこの法律の施行の際現にされているものにあつては「当該各号に掲げる期限又は地方税法の一部を改正する法律（昭和三十四年法律第百四十九号）の施行の日から三十日を経過する日のうちいずれか遅い日」とし、その他のものにあつては「地方税法の一部を改正する法律（昭和三十四年法律第百四十九号）による改正前の地方税法の規定により滞納処分に関する異議の申立をすることができる日」とする。 suppl-3341-149/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-15/par-1 In applying the provisions of the New Act concerning special provisions on time limits for filing objections, etc. relating to delinquent tax collection procedures, the phrase "the time limit listed in the relevant item" in those provisions is deemed to be replaced with "the time limit listed in the relevant item or the day on which 30 days have elapsed from the date of enforcement of the Act Partially Amending the Local Tax Act (Act No. 149 of 1959), whichever is later" in the case of dispositions that are equivalent to the dispositions listed in those provisions, were made before the enforcement of this Act, and are actually in effect at the time of enforcement of this Act, and with "the day on which a filing of an objection relating to delinquent tax collection procedure can be made under the provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 149 of 1959)" in the case of others. machine translation, not official ### 第十七条（法人税割等の徴収猶予に関する経過措置） — Transitional Measures concerning Deferral of Collection of Corporation Tax Levy, etc. caption: machine translation, not official suppl-3341-149/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-17 **第一項** 新法第十五条の三の規定は、法人のこの法律の施行後に終了する事業年度分の道府県民税若しくは市町村民税の法人税割又は法人の事業税から適用し、法人のこの法律の施行前に終了する事業年度分の道府県民税若しくは市町村民税の法人税割又は法人の事業税については、なお従前の例による。 suppl-3341-149/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-17/par-1 The provisions of Article 15-3 of the New Act apply from the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or the corporate enterprise tax, for business years of corporations ending after the enforcement of this Act, and the provisions then in force continue to govern the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or the corporate enterprise tax, for business years of corporations ending before the enforcement of this Act. machine translation, not official --- ## Cites - suppl-3341-149/art-1/par-1: 附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3341-149/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7 - suppl-3341-149/art-1/par-1: 附則第八条第一項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3341-149/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-1 - suppl-3341-149/art-1/par-1: 第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3341-149/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-2 - suppl-3341-149/art-1/par-1: 附則第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3341-149/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-11 - suppl-3341-149/art-2/par-1: 前条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-3341-149/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-1 - suppl-3341-149/art-3/par-1: 新法第九条 → 地方税法 第九条 (Article 9), art-9 — https://japanlaw.org/ja/local-tax-act/art-9 · https://japanlaw.org/l/325AC0000000226/art-9 - suppl-3341-149/art-3/par-2: 新法第九条の二第四項 → 地方税法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-9-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-9-2/par-4 - suppl-3341-149/art-4/par-1: 新法第十一条第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/local-tax-act/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-11/par-1 - suppl-3341-149/art-4/par-1: 第十一条の四から第十一条の八まで → 地方税法 第十一条の四 (Article 11-4), art-11-4 — https://japanlaw.org/ja/local-tax-act/art-11-4 · https://japanlaw.org/l/325AC0000000226/art-11-4 - suppl-3341-149/art-4/par-1: 第十一条の四から第十一条の八まで → 地方税法 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/ja/local-tax-act/art-11-5 · https://japanlaw.org/l/325AC0000000226/art-11-5 - suppl-3341-149/art-4/par-1: 第十一条の四から第十一条の八まで → 地方税法 第十一条の六 (Article 11-6), art-11-6 — https://japanlaw.org/ja/local-tax-act/art-11-6 · https://japanlaw.org/l/325AC0000000226/art-11-6 - suppl-3341-149/art-4/par-1: 第十一条の四から第十一条の八まで → 地方税法 第十一条の七 (Article 11-7), art-11-7 — https://japanlaw.org/ja/local-tax-act/art-11-7 · https://japanlaw.org/l/325AC0000000226/art-11-7 - suppl-3341-149/art-4/par-1: 第十一条の四から第十一条の八まで → 地方税法 第十一条の八 (Article 11-8), art-11-8 — https://japanlaw.org/ja/local-tax-act/art-11-8 · https://japanlaw.org/l/325AC0000000226/art-11-8 - suppl-3341-149/art-4/par-1: 第十二条の二第二項 → 地方税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-12-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-12-2/par-2 - suppl-3341-149/art-4/par-1: 第三項 → 地方税法 第十二条の二第三項 (Article 12-2, paragraph (3)), art-12-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-12-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-12-2/par-3 - suppl-3341-149/art-5/par-1: 新法第十三条の三 → 地方税法 第十三条の三 (Article 13-3), art-13-3 — https://japanlaw.org/ja/local-tax-act/art-13-3 · https://japanlaw.org/l/325AC0000000226/art-13-3 - suppl-3341-149/art-5/par-1: 第十四条の四 → 地方税法 第十四条の四 (Article 14-4), art-14-4 — https://japanlaw.org/ja/local-tax-act/art-14-4 · https://japanlaw.org/l/325AC0000000226/art-14-4 - suppl-3341-149/art-5/par-1: 新法第十三条の三第四項 → 地方税法 第十三条の三第四項 (Article 13-3, paragraph (4)), art-13-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-13-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-4 - suppl-3341-149/art-6/par-1: 新法第十四条の七 → 地方税法 第十四条の七 (Article 14-7), art-14-7 — https://japanlaw.org/ja/local-tax-act/art-14-7 · https://japanlaw.org/l/325AC0000000226/art-14-7 - suppl-3341-149/art-6/par-1: 第十四条の九から第十四条の十一まで → 地方税法 第十四条の十 (Article 14-10), art-14-10 — https://japanlaw.org/ja/local-tax-act/art-14-10 · https://japanlaw.org/l/325AC0000000226/art-14-10 - suppl-3341-149/art-6/par-1: 第十四条の九から第十四条の十一まで → 地方税法 第十四条の十一 (Article 14-11), art-14-11 — https://japanlaw.org/ja/local-tax-act/art-14-11 · https://japanlaw.org/l/325AC0000000226/art-14-11 - suppl-3341-149/art-6/par-1: 第十四条の九から第十四条の十一まで → 地方税法 第十四条の九 (Article 14-9), art-14-9 — https://japanlaw.org/ja/local-tax-act/art-14-9 · https://japanlaw.org/l/325AC0000000226/art-14-9 - suppl-3341-149/art-6/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十三 (Article 14-13), art-14-13 — https://japanlaw.org/ja/local-tax-act/art-14-13 · https://japanlaw.org/l/325AC0000000226/art-14-13 - suppl-3341-149/art-6/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十四 (Article 14-14), art-14-14 — https://japanlaw.org/ja/local-tax-act/art-14-14 · https://japanlaw.org/l/325AC0000000226/art-14-14 - suppl-3341-149/art-6/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十五 (Article 14-15), art-14-15 — https://japanlaw.org/ja/local-tax-act/art-14-15 · https://japanlaw.org/l/325AC0000000226/art-14-15 - suppl-3341-149/art-6/par-1: 第十四条の二十 → 地方税法 第十四条の二十 (Article 14-20), art-14-20 — https://japanlaw.org/ja/local-tax-act/art-14-20 · https://japanlaw.org/l/325AC0000000226/art-14-20 - suppl-3341-149/art-6/par-2: 新法第十四条の十六から第十四条の十九まで → 地方税法 第十四条の十六 (Article 14-16), art-14-16 — https://japanlaw.org/ja/local-tax-act/art-14-16 · https://japanlaw.org/l/325AC0000000226/art-14-16 - suppl-3341-149/art-6/par-2: 新法第十四条の十六から第十四条の十九まで → 地方税法 第十四条の十七 (Article 14-17), art-14-17 — https://japanlaw.org/ja/local-tax-act/art-14-17 · https://japanlaw.org/l/325AC0000000226/art-14-17 - suppl-3341-149/art-6/par-2: 新法第十四条の十六から第十四条の十九まで → 地方税法 第十四条の十八 (Article 14-18), art-14-18 — https://japanlaw.org/ja/local-tax-act/art-14-18 · https://japanlaw.org/l/325AC0000000226/art-14-18 - suppl-3341-149/art-6/par-2: 新法第十四条の十六から第十四条の十九まで → 地方税法 第十四条の十九 (Article 14-19), art-14-19 — https://japanlaw.org/ja/local-tax-act/art-14-19 · https://japanlaw.org/l/325AC0000000226/art-14-19 - suppl-3341-149/art-6/par-3: 新法第十四条の十八 → 地方税法 第十四条の十八 (Article 14-18), art-14-18 — https://japanlaw.org/ja/local-tax-act/art-14-18 · https://japanlaw.org/l/325AC0000000226/art-14-18 - suppl-3341-149/art-7/par-2: 前項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3341-149/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7/par-1 - suppl-3341-149/art-8/par-1: 旧国税徴収法第八条 → e-Gov law 334AC0000000147, 第八条 (Article 8), art-8 — not held in this collection - suppl-3341-149/art-8/par-2: 前項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3341-149/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-1 - suppl-3341-149/art-8/par-2: 旧国税徴収法第十二条ノ二 → e-Gov law 334AC0000000147, 第十二条の二 (Article 12-2), art-12-2 — not held in this collection - suppl-3341-149/art-8/par-3: 旧国税徴収法第十二条ノ二 → e-Gov law 334AC0000000147, 第十二条の二 (Article 12-2), art-12-2 — not held in this collection - suppl-3341-149/art-8/par-3: 新法第十五条の五 → 地方税法 第十五条の五 (Article 15-5), art-15-5 — https://japanlaw.org/ja/local-tax-act/art-15-5 · https://japanlaw.org/l/325AC0000000226/art-15-5 - suppl-3341-149/art-9/par-1: 新法第十七条の二第三項 → 地方税法 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-17-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-2/par-3 - suppl-3341-149/art-9/par-2: 新法第十七条の四第二項第二号 → 地方税法 第十七条の四第二項第二号 (Article 17-4, paragraph (2), item (ii)), art-17-4/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-2/item-2 - suppl-3341-149/art-9/par-2: 第三号 → 地方税法 第十七条の四第二項第三号 (Article 17-4, paragraph (2), item (iii)), art-17-4/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-2/item-3 - suppl-3341-149/art-10/par-1: 新法第二十条第四項 → 地方税法 第二十条第四項 (Article 20, paragraph (4)), art-20/par-4 — https://japanlaw.org/ja/local-tax-act/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/art-20/par-4 - suppl-3341-149/art-10/par-1: 第五項 → 地方税法 第二十条第五項 (Article 20, paragraph (5)), art-20/par-5 — https://japanlaw.org/ja/local-tax-act/art-20/par-5 · https://japanlaw.org/l/325AC0000000226/art-20/par-5 - suppl-3341-149/art-11/par-1: 民法第百四十二条 → 民法 第百四十二条 (Article 142), art-142 — https://japanlaw.org/ja/civil-code/art-142 · https://japanlaw.org/l/129AC0000000089/art-142 - suppl-3341-149/art-12/par-1: 新法第二十条の六第二項 → 地方税法 第二十条の六第二項 (Article 20-6, paragraph (2)), art-20-6/par-2 — https://japanlaw.org/ja/local-tax-act/art-20-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-6/par-2 - suppl-3341-149/art-14/par-1: 旧国税徴収法第十四条 → e-Gov law 334AC0000000147, 第十四条 (Article 14), art-14 — not held in this collection - suppl-3341-149/art-17/par-1: 新法第十五条の三 → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/ja/local-tax-act/art-15-3 · https://japanlaw.org/l/325AC0000000226/art-15-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-1/par-1 - 地方税法 附則第二条第一項（旧法に基く処分又は手続の効力） — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-2/par-1 - 地方税法 附則第七条第二項（施行日前に期限が到来する徴収猶予の期限の延長の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7/par-2 - 地方税法 附則第八条第二項（施行日前の公売等の猶予及び延滞金額等の免除の特例等） — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-229, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-230, 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