# 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-3371-51. 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-3371-51` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3371-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3371-51 - 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 昭和三七年三月三一日法律第五一号 suppl-3371-51 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3371-51/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-1 **第一項** この法律は、昭和三十七年四月一日から施行する。 suppl-3371-51/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-1/par-1 This Act comes into effect on April 1, 1962. machine translation, not official ### 第二条（道府県民税に関する規定の適用） — Application of Provisions on Prefectural Inhabitant Tax caption: machine translation, not official suppl-3371-51/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-2 **第一項** この法律による改正後の地方税法（以下「新法」という。）中個人の道府県民税に関する規定（新法第二十四条の三第一項、第三十二条第八項及び第九項並びに第三十四条第一項第一号及び第四号の規定を除く。）は、昭和三十七年度分の個人の道府県民税から適用し、昭和三十六年度分までの個人の道府県民税については、なお従前の例による。 suppl-3371-51/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-2/par-1 The provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax (excluding Article 24-3, paragraph (1), Article 32, paragraphs (8) and (9), and Article 34, paragraph (1), items (i) and (iv) of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1962, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1961. machine translation, not official ### 第三条 suppl-3371-51/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-3 **第一項** 新法第二十四条の三第一項、第三十二条第八項及び第九項並びに第三十四条第一項第一号及び第四号の規定は、昭和三十八年度分の個人の道府県民税から適用し、昭和三十七年度分までの個人の道府県民税については、なお従前の例による。 suppl-3371-51/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-3/par-1 The provisions of Article 24-3, paragraph (1), Article 32, paragraphs (8) and (9), and Article 34, paragraph (1), items (i) and (iv) of the New Act apply from individual prefectural inhabitant tax for fiscal year 1963, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1962. machine translation, not official ### 第六条 suppl-3371-51/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-6 **第一項** 新法第二十三条第一項第四号、第五十三条第十項及び附則第八項（法人の道府県民税に関する部分に限る。）の規定は、この法律の施行の日（以下「施行日」という。）の属する事業年度分の法人の道府県民税から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3371-51/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-6/par-1 The provisions of Article 23, paragraph (1), item (iv), Article 53, paragraph (10) and paragraph (8) of the Supplementary Provisions (limited to the part relating to corporate prefectural inhabitant tax) of the New Act apply from corporate prefectural inhabitant tax for the business year that includes the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern corporate prefectural inhabitant tax for each business year through the business year immediately preceding the business year that includes that date. machine translation, not official ### 第七条 suppl-3371-51/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-7 **第一項** 新法第五十六条第二項の規定は、施行日以後において徴収する延滞金額の計算について適用する。ただし、同日前の期間に対応する延滞金額の計算については、なお従前の例による。 suppl-3371-51/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-7/par-1 The provisions of Article 56, paragraph (2) of the New Act apply to the calculation of the amount of delinquency charge collected on or after the Effective Date; provided, however, that the provisions then in force continue to govern the calculation of the amount of delinquency charge corresponding to a period before that date. machine translation, not official ### 第八条 suppl-3371-51/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-8 **第一項** 新法第五十七条第二項の規定は、施行日以後に新法第五十三条第一項前段の申告期限の到来する事業年度分の法人の道府県民税から適用し、同日前に当該申告期限の到来した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3371-51/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-8/par-1 The provisions of Article 57, paragraph (2) of the New Act apply from corporate prefectural inhabitant tax for business years for which the return due date under the first sentence of Article 53, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years for which that return due date arrived before that date. machine translation, not official ### 第九条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3371-51/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-9 **第一項** 新法中個人の事業税に関する規定（新法第七十二条の十五並びに第七十二条の十七第四項及び第五項の規定を除く。）は、昭和三十七年度分の個人の事業税から適用し、昭和三十六年度分までの個人の事業税については、なお従前の例による。 suppl-3371-51/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-9/par-1 The provisions of the New Act concerning individual enterprise tax (excluding Article 72-15 and Article 72-17, paragraphs (4) and (5) of the New Act) apply from individual enterprise tax for fiscal year 1962, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1961. machine translation, not official ### 第十条 suppl-3371-51/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-10 **第一項** 新法第七十二条の十七第四項及び第五項の規定は、昭和三十七年一月一日以後に発生した同条第五項の災害による損失の金額から適用し、同日前に生じた被災たな卸資産の損失の金額及びこの法律による改正前の地方税法（以下「旧法」という。）第七十二条の十七第六項の損失の金額については、なお従前の例による。 suppl-3371-51/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-10/par-1 The provisions of Article 72-17, paragraphs (4) and (5) of the New Act apply from the amount of loss caused by a disaster prescribed in Article 72-17, paragraph (5) of the New Act that occurred on or after January 1, 1962, and the provisions then in force continue to govern the amount of loss on disaster-stricken inventory assets that arose before that date and the amount of loss under Article 72-17, paragraph (6) of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act"). machine translation, not official ### 第十三条 suppl-3371-51/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-13 **第一項** 新法第七十二条の二十二第一項第二号及び第二項並びに第七十二条の四十八第一項、第四項第二号及び第三号並びに第六項の規定は、施行日の属する事業年度分の法人の事業税及び同日以後の解散又は合併による清算所得に対する法人の事業税（清算中の事業年度に係る法人の事業税及び残余財産の一部の分配により納付すべき法人の事業税を含む。以下本条において同じ。）から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の事業税及び同日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。 suppl-3371-51/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-13/par-1 The provisions of Article 72-22, paragraph (1), item (ii) and paragraph (2), and Article 72-48, paragraph (1), paragraph (4), items (ii) and (iii), and paragraph (6) of the New Act apply from corporate enterprise tax for the business year that includes the Effective Date and corporate enterprise tax on liquidation income from dissolution or merger on or after that date (including corporate enterprise tax for business years during liquidation and corporate enterprise tax to be paid upon the distribution of part of residual assets; the same applies in this Article), and the provisions then in force continue to govern corporate enterprise tax for each business year through the business year immediately preceding the business year that includes that date and corporate enterprise tax on liquidation income from dissolution or merger before that date. machine translation, not official ### 第十四条 suppl-3371-51/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-14 **第一項** 法人が施行日以後に新法第七十二条の二十六第一項本文の規定により申告納付する場合（同条第四項の規定により申告書の提出があつたものとみなされる場合を含む。）においては、同条第一項に規定する前事業年度の事業税として納付した税額若しくは納付すべきことが確定した税額又は同条第二項に規定する被合併法人の確定事業税額は、同条第一項本文又は第二項の規定にかかわらず、それぞれ当該事業年度の税額又は当該被合併法人の確定事業税額の計算の基礎となつた事業年度分の所得について新法第七十二条の二十二の規定の適用があつたものとして計算した金額による。 suppl-3371-51/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-14/par-1 In the case where a corporation files and pays on or after the Effective Date under the main clause of Article 72-26, paragraph (1) of the New Act (including the case where a return is deemed to have been filed under Article 72-26, paragraph (4) of the New Act), the amount of tax paid as enterprise tax for the previous business year prescribed in Article 72-26, paragraph (1) of the New Act, or the amount of tax finalized as payable, or the finalized enterprise tax amount of the merged corporation prescribed in Article 72-26, paragraph (2) of the New Act, is, notwithstanding the main clause of Article 72-26, paragraph (1) or Article 72-26, paragraph (2) of the New Act, the amount calculated on the assumption that Article 72-22 of the New Act applied to the income for the business year that formed the basis for calculating the amount of tax for that business year or the finalized enterprise tax amount of that merged corporation, respectively. machine translation, not official ### 第十五条（不動産取得税に関する規定の適用） — Application of Provisions on Real Property Acquisition Tax caption: machine translation, not official suppl-3371-51/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-15 **第一項** 新法第七十三条の二十七の二の規定は、施行日以後において不動産を取得した場合について適用する。 suppl-3371-51/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-15/par-1 The provisions of Article 73-27-2 of the New Act apply to the case where real property is acquired on or after the Effective Date. machine translation, not official ### 第十六条 suppl-3371-51/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-16 **第一項** 新法第七十三条の二十七の三の規定は、施行日以後においてなされる譲渡担保権者による譲渡担保財産の取得について適用し、同日前においてなされた譲渡担保財産の取得については、なお従前の例による。 suppl-3371-51/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-16/par-1 The provisions of Article 73-27-3 of the New Act apply to the acquisition of property transferred as security by a holder of a security interest by transfer made on or after the Effective Date, and the provisions then in force continue to govern the acquisition of property transferred as security made before that date. machine translation, not official ### 第十七条 suppl-3371-51/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-17 **第一項** 新法第七十三条の二十七の四の規定は、施行日以後においてなされる防災建築街区造成組合による防災建築物の敷地の取得について適用し、同日前においてなされた防災建築物の敷地の取得については、なお従前の例による。 suppl-3371-51/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-17/par-1 The provisions of Article 73-27-4 of the New Act apply to the acquisition of the site of a disaster-prevention building by a disaster-prevention building block development association made on or after the Effective Date, and the provisions then in force continue to govern the acquisition of the site of a disaster-prevention building made before that date. machine translation, not official ### 第十八条 suppl-3371-51/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-18 **第一項** 新法第七十三条の二十七の五の規定は、施行日以後において事業協同組合等が不動産を取得した場合について適用する。 suppl-3371-51/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-18/par-1 The provisions of Article 73-27-5 of the New Act apply to the case where a business cooperative, etc. acquires real property on or after the Effective Date. machine translation, not official ### 第十九条 suppl-3371-51/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-19 **第一項** 昭和三十九年一月一日前において不動産を取得した場合における新法第七十三条の十四第六項及び第七項、第七十三条の二十一第二項、第七十三条の二十七の二第一項並びに附則第十一項の規定の適用については、これらの規定中「第三百八十八条第一項の固定資産評価基準によつて」とあるのは、「地方税法の一部を改正する法律（昭和三十七年法律第五十一号）による改正前の地方税法第三百八十八条第三項の規定によつて示された評価の基準並びに評価の実施の方法及び手続に準じて」とする。 suppl-3371-51/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-19/par-1 In applying the provisions of Article 73-14, paragraphs (6) and (7), Article 73-21, paragraph (2) and Article 73-27-2, paragraph (1) of the New Act, and paragraph (11) of the Supplementary Provisions of the New Act, in the case where real property is acquired before January 1, 1964, the phrase "in accordance with the fixed asset valuation standards under Article 388, paragraph (1)" in those provisions is deemed to be replaced with "in conformity with the standards of valuation, and the method and procedures for carrying out valuation, indicated under the provisions of Article 388, paragraph (3) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 51 of 1962)". machine translation, not official ### 第二十条（道府県たばこ消費税に関する規定の適用） — Application of Provisions on Prefectural Tobacco Consumption Tax caption: machine translation, not official suppl-3371-51/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-20 **第一項** 新法第七十四条及び第七十四条の二の規定は、施行日以後小売人又は国内消費用として直接消費者に売り渡される製造たばこについて適用し、同日前に係る分については、なお従前の例による。 suppl-3371-51/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-20/par-1 The provisions of Articles 74 and 74-2 of the New Act apply to manufactured tobacco sold on or after the Effective Date to retailers or directly to consumers for domestic consumption, and the provisions then in force continue to govern the portion relating to a time before that date. machine translation, not official ### 第二十二条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3371-51/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-22 **第一項** 新法中個人の市町村民税に関する規定（新法第二百九十四条の三第一項、第三百十三条第八項及び第九項、第三百十四条の二第一項第一号及び第四号並びに第三百十四条の三第一項の規定を除く。）は、昭和三十七年度分の個人の市町村民税から適用し、昭和三十六年度分までの個人の市町村民税については、なお従前の例による。 suppl-3371-51/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-22/par-1 The provisions of the New Act concerning individual municipal inhabitant tax (excluding Article 294-3, paragraph (1), Article 313, paragraphs (8) and (9), Article 314-2, paragraph (1), items (i) and (iv), and Article 314-3, paragraph (1) of the New Act) apply from individual municipal inhabitant tax for fiscal year 1962, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1961. machine translation, not official ### 第二十三条 suppl-3371-51/art-23 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-23 **第一項** 新法第二百九十四条の三第一項、第三百十三条第八項及び第九項、第三百十四条の二第一項第一号及び第四号並びに第三百十四条の三第一項の規定は、昭和三十八年度分の個人の市町村民税から適用し、昭和三十七年度分までの個人の市町村民税については、なお従前の例による。 suppl-3371-51/art-23/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-23/par-1 The provisions of Article 294-3, paragraph (1), Article 313, paragraphs (8) and (9), Article 314-2, paragraph (1), items (i) and (iv), and Article 314-3, paragraph (1) of the New Act apply from individual municipal inhabitant tax for fiscal year 1963, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1962. machine translation, not official ### 第二十七条 suppl-3371-51/art-27 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-27 **第一項** 新法第二百九十二条第一項第四号、第三百二十一条の八第十項及び附則第八項（法人の市町村民税に関する部分に限る。）の規定は、施行日の属する事業年度分の法人の市町村民税から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の市町村民税については、なお従前の例による。 suppl-3371-51/art-27/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-27/par-1 The provisions of Article 292, paragraph (1), item (iv), Article 321-8, paragraph (10) and paragraph (8) of the Supplementary Provisions (limited to the part relating to corporate municipal inhabitant tax) of the New Act apply from corporate municipal inhabitant tax for the business year that includes the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for each business year through the business year immediately preceding the business year that includes that date. machine translation, not official ### 第二十八条 suppl-3371-51/art-28 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-28 **第一項** 新法第三百二十一条の十二第二項の規定は、施行日以後において徴収する延滞金額の計算について適用する。ただし、同日前の期間に対応する延滞金額の計算については、なお従前の例による。 suppl-3371-51/art-28/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-28/par-1 The provisions of Article 321-12, paragraph (2) of the New Act apply to the calculation of the amount of delinquency charge collected on or after the Effective Date; provided, however, that the provisions then in force continue to govern the calculation of the amount of delinquency charge corresponding to a period before that date. machine translation, not official ### 第二十九条 suppl-3371-51/art-29 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-29 **第一項** 新法第三百二十一条の十三第二項の規定は、施行日以後に新法第三百二十一条の八第一項前段の申告期限の到来する事業年度分の法人の市町村民税から適用し、同日前に当該申告期限の到来した事業年度分の法人の市町村民税については、なお従前の例による。 suppl-3371-51/art-29/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-29/par-1 The provisions of Article 321-13, paragraph (2) of the New Act apply from corporate municipal inhabitant tax for business years for which the return due date under the first sentence of Article 321-8, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years for which that return due date arrived before that date. machine translation, not official ### 第三十条（固定資産税に関する規定の適用） — Application of Provisions on Fixed Assets Tax caption: machine translation, not official suppl-3371-51/art-30 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-30 **第一項** 新法中固定資産税に関する規定は、この附則に特別の定めがある場合を除くほか、昭和三十七年度分の固定資産税から適用し、昭和三十六年度分までの固定資産税については、なお従前の例による。 suppl-3371-51/art-30/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-30/par-1 The provisions of the New Act concerning fixed assets tax apply, except as otherwise specially provided in these Supplementary Provisions, from fixed assets tax for fiscal year 1962, and the provisions then in force continue to govern fixed assets tax through fiscal year 1961. machine translation, not official ### 第三十一条 suppl-3371-51/art-31 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-31 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-31 **第一項** 新法第三百四十八条第二項第二号の四の規定は、昭和三十五年一月二日以後において建設されたトンネルについて、昭和三十七年度分の固定資産税から適用する。 suppl-3371-51/art-31/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-31/par-1 The provisions of Article 348, paragraph (2), item (ii)-4 of the New Act apply, from fixed assets tax for fiscal year 1962, to tunnels constructed on or after January 2, 1960. machine translation, not official ### 第三十三条 suppl-3371-51/art-33 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-33 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-33 **第一項** 新法第三百四十九条の三第九項の規定は、昭和三十七年度以後の年度において固定資産税が課されることとなつた同項に規定する航空機について、昭和三十七年度分の固定資産税から適用する。 suppl-3371-51/art-33/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-33/par-1 The provisions of Article 349-3, paragraph (9) of the New Act apply, from fixed assets tax for fiscal year 1962, to aircraft prescribed in that paragraph on which fixed assets tax comes to be imposed in fiscal year 1962 or after. machine translation, not official ### 第三十四条 suppl-3371-51/art-34 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-34 **第一項** 新法第三百四十九条の三第九項の規定は、昭和三十六年度以前の年度において固定資産税が課されることとなつた同項に規定する航空機についても、昭和三十七年度分の固定資産税から適用する。この場合において、当該航空機に対して課する固定資産税の課税標準は、当該航空機に対して当該固定資産税が課されることとなつた年度から昭和三十六年度までの年度の数を六から控除して得た数（以下本項において「残存年度数」という。）が三をこえるときは、昭和三十七年度分からその三をこえる数に相当する年度分については当該航空機の価格の三分の一の額、その後の三年度分については当該航空機の価格の三分の二の額とし、残存年度数が三以下であるときは、昭和三十七年度分からその数に相当する年度分については、当該航空機の価格の三分の二の額とする。 suppl-3371-51/art-34/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-34/par-1 The provisions of Article 349-3, paragraph (9) of the New Act also apply, from fixed assets tax for fiscal year 1962, to aircraft prescribed in that paragraph on which fixed assets tax came to be imposed in fiscal year 1961 or before. In this case, the tax base of fixed assets tax imposed on those aircraft is, where the number obtained by subtracting from six the number of fiscal years from the fiscal year in which that fixed assets tax came to be imposed on the aircraft through fiscal year 1961 (hereinafter in this paragraph referred to as the "remaining number of fiscal years") exceeds three, one-third of the price of the aircraft for the fiscal years corresponding to the number exceeding three, starting from fiscal year 1962, and two-thirds of the price of the aircraft for the following three fiscal years, and where the remaining number of fiscal years is three or less, two-thirds of the price of the aircraft for the fiscal years corresponding to that number, starting from fiscal year 1962. machine translation, not official ### 第三十五条 suppl-3371-51/art-35 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-35 **第一項** 新法第三百四十九条の三第十五項及び第十六項の規定は、昭和三十六年一月二日以後において新設されたこれらの規定に規定する機械設備等について、昭和三十七年度分の固定資産税から適用する。 suppl-3371-51/art-35/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-35/par-1 The provisions of Article 349-3, paragraphs (15) and (16) of the New Act apply, from fixed assets tax for fiscal year 1962, to machinery and facilities, etc. prescribed in those provisions that were newly established on or after January 2, 1961. machine translation, not official ### 第三十六条 suppl-3371-51/art-36 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-36 **第一項** 新法第三百八十八条、第三百八十九条第一項及び第五項、第三百九十六条第一項、第四百一条、第四百三条第一項、第四百十九条第一項並びに第四百二十二条の二の規定は、昭和三十九年度分の固定資産税から適用し、昭和三十八年度分までの固定資産税については、なお従前の例による。 suppl-3371-51/art-36/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-36/par-1 The provisions of Article 388, Article 389, paragraphs (1) and (5), Article 396, paragraph (1), Article 401, Article 403, paragraph (1), Article 419, paragraph (1) and Article 422-2 of the New Act apply from fixed assets tax for fiscal year 1964, and the provisions then in force continue to govern fixed assets tax through fiscal year 1963. machine translation, not official ### 第三十七条（市町村たばこ消費税に関する規定の適用） — Application of Provisions on Municipal Tobacco Consumption Tax caption: machine translation, not official suppl-3371-51/art-37 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-37 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-37 **第一項** 新法第四百六十四条及び第四百六十五条の規定は、施行日以後小売人又は国内消費用として直接消費者に売り渡される製造たばこについて適用し、同日前に係る分については、なお従前の例による。 suppl-3371-51/art-37/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-37/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-37/par-1 The provisions of Articles 464 and 465 of the New Act apply to manufactured tobacco sold on or after the Effective Date to retailers or directly to consumers for domestic consumption, and the provisions then in force continue to govern the portion relating to a time before that date. machine translation, not official ### 第三十九条（電気ガス税に関する規定の適用） — Application of Provisions on Electricity and Gas Tax caption: machine translation, not official suppl-3371-51/art-39 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-39 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-39 **第一項** 新法第四百八十九条第一項、第二項及び第十一項の規定は、昭和三十七年六月一日以後の分（特別徴収に係る電気ガス税にあつては、同日以後において収納すべき料金に係る分）から適用し、昭和三十七年五月三十一日までの分（特別徴収に係る電気ガス税にあつては、同日以前において収納すべき料金に係る分）については、なお従前の例による。 suppl-3371-51/art-39/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-39/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-39/par-1 The provisions of Article 489, paragraphs (1), (2) and (11) of the New Act apply from the portion on or after June 1, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or after that date), and the provisions then in force continue to govern the portion through May 31, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or before that date). machine translation, not official **第二項** 新法第四百八十九条第四項の規定は、昭和三十七年十月一日以後の分（特別徴収に係る電気ガス税にあつては、同日以後において収納すべき料金に係る分）から適用し、昭和三十七年九月三十日までの分（特別徴収に係る電気ガス税にあつては、同日以前において収納すべき料金に係る分）については、なお従前の例による。 suppl-3371-51/art-39/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-39/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-39/par-2 The provisions of Article 489, paragraph (4) of the New Act apply from the portion on or after October 1, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or after that date), and the provisions then in force continue to govern the portion through September 30, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or before that date). machine translation, not official ### 第四十条 suppl-3371-51/art-40 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-40 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-40 **第一項** 新法第四百九十条の規定は、昭和三十七年五月一日以後の分（特別徴収に係る電気ガス税にあつては、同日以後において収納すべき料金に係る分）から適用し、昭和三十七年四月三十日までの分（特別徴収に係る電気ガス税にあつては、同日以前において収納すべき料金に係る分）については、なお従前の例による。 suppl-3371-51/art-40/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-40/par-1 The provisions of Article 490 of the New Act apply from the portion on or after May 1, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or after that date), and the provisions then in force continue to govern the portion through April 30, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or before that date). machine translation, not official ### 第四十一条（鉱産税に関する規定の適用） — Application of Provisions on Mineral Product Tax caption: machine translation, not official suppl-3371-51/art-41 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-41 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-41 **第一項** 新法第五百二十条から第五百二十二条までの規定は、施行日以後において掘採する鉱物に係る鉱産税から適用し、同日前に掘採した鉱物に係る鉱産税については、なお従前の例による。 suppl-3371-51/art-41/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-41/par-1 The provisions of Articles 520 through 522 of the New Act apply from mineral product tax on minerals mined on or after the Effective Date, and the provisions then in force continue to govern mineral product tax on minerals mined before that date. machine translation, not official ### 第四十二条（国民健康保険税に関する規定の適用） — Application of Provisions on National Health Insurance Tax caption: machine translation, not official suppl-3371-51/art-42 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-42 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-42 **第一項** 新法第七百三条の三第二項の規定は、昭和三十七年度分の国民健康保険税から適用し、昭和三十六年度分までの国民健康保険税については、なお従前の例による。 suppl-3371-51/art-42/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-42/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-42/par-1 The provisions of Article 703-3, paragraph (2) of the New Act apply from national health insurance tax for fiscal year 1962, and the provisions then in force continue to govern national health insurance tax through fiscal year 1961. machine translation, not official ### 第四十六条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3371-51/art-46 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-46 **第一項** 前四十五条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-3371-51/art-46/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-46/par-1 Beyond what is provided for in the preceding 45 Articles, necessary transitional measures for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3371-51/art-2/par-1: 新法第二十四条の三第一項 → 地方税法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-24-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-3/par-1 - suppl-3371-51/art-2/par-1: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/art-32/par-8 · https://japanlaw.org/l/325AC0000000226/art-32/par-8 - suppl-3371-51/art-2/par-1: 第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/art-32/par-9 · https://japanlaw.org/l/325AC0000000226/art-32/par-9 - suppl-3371-51/art-2/par-1: 第三十四条第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-1 - suppl-3371-51/art-2/par-1: 第四号 → 地方税法 第三十四条第一項第四号 (Article 34, paragraph (1), item (iv)), art-34/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-4 - suppl-3371-51/art-3/par-1: 新法第二十四条の三第一項 → 地方税法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-24-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-3/par-1 - suppl-3371-51/art-3/par-1: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/art-32/par-8 · https://japanlaw.org/l/325AC0000000226/art-32/par-8 - suppl-3371-51/art-3/par-1: 第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/art-32/par-9 · https://japanlaw.org/l/325AC0000000226/art-32/par-9 - suppl-3371-51/art-3/par-1: 第三十四条第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-1 - suppl-3371-51/art-3/par-1: 第四号 → 地方税法 第三十四条第一項第四号 (Article 34, paragraph (1), item (iv)), art-34/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-4 - suppl-3371-51/art-6/par-1: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4 - suppl-3371-51/art-6/par-1: 第五十三条第十項 → 地方税法 第五十三条第十項 (Article 53, paragraph (10)), art-53/par-10 — https://japanlaw.org/ja/local-tax-act/art-53/par-10 · https://japanlaw.org/l/325AC0000000226/art-53/par-10 - suppl-3371-51/art-6/par-1: 附則第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/art-53/par-8 · https://japanlaw.org/l/325AC0000000226/art-53/par-8 - suppl-3371-51/art-7/par-1: 新法第五十六条第二項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/ja/local-tax-act/art-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-2 - suppl-3371-51/art-8/par-1: 新法第五十七条第二項 → 地方税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/local-tax-act/art-57/par-2 · https://japanlaw.org/l/325AC0000000226/art-57/par-2 - suppl-3371-51/art-8/par-1: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-3371-51/art-9/par-1: 新法第七十二条の十五 → 地方税法 第七十二条の十五 (Article 72-15), art-72-15 — https://japanlaw.org/ja/local-tax-act/art-72-15 · https://japanlaw.org/l/325AC0000000226/art-72-15 - suppl-3371-51/art-13/par-1: 第七十二条の四十八第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-1 - suppl-3371-51/art-13/par-1: 第四項第二号 → 地方税法 第七十二条の四十八第四項第二号 (Article 72-48, paragraph (4), item (ii)), art-72-48/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-4/item-2 - suppl-3371-51/art-13/par-1: 第三号 → 地方税法 第七十二条の四十八第四項第三号 (Article 72-48, paragraph (4), item (iii)), art-72-48/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-4/item-3 - suppl-3371-51/art-13/par-1: 第六項 → 地方税法 第七十二条の四十八第六項 (Article 72-48, paragraph (6)), art-72-48/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-6 - suppl-3371-51/art-13/par-1: 本条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3371-51/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-13 - suppl-3371-51/art-14/par-1: 新法第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - suppl-3371-51/art-14/par-1: 同条第四項 → 地方税法 第七十二条の二十六第四項 (Article 72-26, paragraph (4)), art-72-26/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-4 - suppl-3371-51/art-14/par-1: 同条第二項 → 地方税法 第七十二条の二十六第二項 (Article 72-26, paragraph (2)), art-72-26/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-2 - suppl-3371-51/art-14/par-1: 新法第七十二条の二十二 → 地方税法 第七十二条の二十二 (Article 72-22), art-72-22 — https://japanlaw.org/ja/local-tax-act/art-72-22 · https://japanlaw.org/l/325AC0000000226/art-72-22 - suppl-3371-51/art-15/par-1: 新法第七十三条の二十七の二 → 地方税法 第七十三条の二十七の二 (Article 73-27-2), art-73-27-2 — https://japanlaw.org/ja/local-tax-act/art-73-27-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-2 - suppl-3371-51/art-16/par-1: 新法第七十三条の二十七の三 → 地方税法 第七十三条の二十七の三 (Article 73-27-3), art-73-27-3 — https://japanlaw.org/ja/local-tax-act/art-73-27-3 · https://japanlaw.org/l/325AC0000000226/art-73-27-3 - suppl-3371-51/art-17/par-1: 新法第七十三条の二十七の四 → 地方税法 第七十三条の二十七の四 (Article 73-27-4), art-73-27-4 — https://japanlaw.org/ja/local-tax-act/art-73-27-4 · https://japanlaw.org/l/325AC0000000226/art-73-27-4 - suppl-3371-51/art-18/par-1: 新法第七十三条の二十七の五 → 地方税法 第七十三条の二十七の五 (Article 73-27-5), art-73-27-5 — https://japanlaw.org/ja/local-tax-act/art-73-27-5 · https://japanlaw.org/l/325AC0000000226/art-73-27-5 - suppl-3371-51/art-19/par-1: 新法第七十三条の十四第六項 → 地方税法 第七十三条の十四第七項 (Article 73-14, paragraph (7)), art-73-14/par-7 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-7 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-7 - suppl-3371-51/art-19/par-1: 第七項 → 地方税法 第七十三条の十四第八項 (Article 73-14, paragraph (8)), art-73-14/par-8 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-8 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-8 - suppl-3371-51/art-19/par-1: 第七十三条の二十一第二項 → 地方税法 第七十三条の二十一第二項 (Article 73-21, paragraph (2)), art-73-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-2 - suppl-3371-51/art-19/par-1: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1 - suppl-3371-51/art-20/par-1: 新法第七十四条 → 地方税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/local-tax-act/art-74 · https://japanlaw.org/l/325AC0000000226/art-74 - suppl-3371-51/art-20/par-1: 第七十四条の二 → 地方税法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/ja/local-tax-act/art-74-2 · https://japanlaw.org/l/325AC0000000226/art-74-2 - suppl-3371-51/art-22/par-1: 新法第二百九十四条の三第一項 → 地方税法 第二百九十四条の三第一項 (Article 294-3, paragraph (1)), art-294-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-294-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-294-3/par-1 - suppl-3371-51/art-22/par-1: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8 - suppl-3371-51/art-22/par-1: 第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9 - suppl-3371-51/art-22/par-1: 第三百十四条の二第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-1 - suppl-3371-51/art-22/par-1: 第四号 → 地方税法 第三百十四条の二第一項第四号 (Article 314-2, paragraph (1), item (iv)), art-314-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-4 - suppl-3371-51/art-22/par-1: 第三百十四条の三第一項 → 地方税法 第三百十四条の三第一項 (Article 314-3, paragraph (1)), art-314-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-1 - suppl-3371-51/art-23/par-1: 新法第二百九十四条の三第一項 → 地方税法 第二百九十四条の三第一項 (Article 294-3, paragraph (1)), art-294-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-294-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-294-3/par-1 - suppl-3371-51/art-23/par-1: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8 - suppl-3371-51/art-23/par-1: 第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9 - suppl-3371-51/art-23/par-1: 第三百十四条の二第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-1 - suppl-3371-51/art-23/par-1: 第四号 → 地方税法 第三百十四条の二第一項第四号 (Article 314-2, paragraph (1), item (iv)), art-314-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-4 - suppl-3371-51/art-23/par-1: 第三百十四条の三第一項 → 地方税法 第三百十四条の三第一項 (Article 314-3, paragraph (1)), art-314-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-1 - suppl-3371-51/art-27/par-1: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4 - suppl-3371-51/art-27/par-1: 第三百二十一条の八第十項 → 地方税法 第三百二十一条の八第十項 (Article 321-8, paragraph (10)), art-321-8/par-10 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-10 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-10 - suppl-3371-51/art-27/par-1: 附則第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-8 - suppl-3371-51/art-28/par-1: 新法第三百二十一条の十二第二項 → 地方税法 第三百二十一条の十二第二項 (Article 321-12, paragraph (2)), art-321-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-12/par-2 - suppl-3371-51/art-29/par-1: 新法第三百二十一条の十三第二項 → 地方税法 第三百二十一条の十三第二項 (Article 321-13, paragraph (2)), art-321-13/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-13/par-2 - suppl-3371-51/art-29/par-1: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-3371-51/art-33/par-1: 新法第三百四十九条の三第九項 → 地方税法 第三百四十九条の三第八項 (Article 349-3, paragraph (8)), art-349-3/par-8 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-8 - suppl-3371-51/art-34/par-1: 新法第三百四十九条の三第九項 → 地方税法 第三百四十九条の三第八項 (Article 349-3, paragraph (8)), art-349-3/par-8 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-8 - suppl-3371-51/art-34/par-1: 本項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3371-51/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-34/par-1 - suppl-3371-51/art-35/par-1: 新法第三百四十九条の三第十五項 → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-14 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-14 - suppl-3371-51/art-35/par-1: 第十六項 → 地方税法 第三百四十九条の三第十五項 (Article 349-3, paragraph (15)), art-349-3/par-15 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-15 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-15 - suppl-3371-51/art-36/par-1: 新法第三百八十八条 → 地方税法 第三百八十八条 (Article 388), art-388 — https://japanlaw.org/ja/local-tax-act/art-388 · https://japanlaw.org/l/325AC0000000226/art-388 - suppl-3371-51/art-36/par-1: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/ja/local-tax-act/art-389/par-1 · https://japanlaw.org/l/325AC0000000226/art-389/par-1 - suppl-3371-51/art-36/par-1: 第五項 → 地方税法 第三百八十九条第五項 (Article 389, paragraph (5)), art-389/par-5 — https://japanlaw.org/ja/local-tax-act/art-389/par-5 · https://japanlaw.org/l/325AC0000000226/art-389/par-5 - suppl-3371-51/art-36/par-1: 第三百九十六条第一項 → 地方税法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/ja/local-tax-act/art-396/par-1 · https://japanlaw.org/l/325AC0000000226/art-396/par-1 - suppl-3371-51/art-36/par-1: 第四百一条 → 地方税法 第四百一条 (Article 401), art-401 — https://japanlaw.org/ja/local-tax-act/art-401 · https://japanlaw.org/l/325AC0000000226/art-401 - suppl-3371-51/art-36/par-1: 第四百三条第一項 → 地方税法 第四百三条第一項 (Article 403, paragraph (1)), art-403/par-1 — https://japanlaw.org/ja/local-tax-act/art-403/par-1 · https://japanlaw.org/l/325AC0000000226/art-403/par-1 - suppl-3371-51/art-36/par-1: 第四百十九条第一項 → 地方税法 第四百十九条第一項 (Article 419, paragraph (1)), art-419/par-1 — https://japanlaw.org/ja/local-tax-act/art-419/par-1 · https://japanlaw.org/l/325AC0000000226/art-419/par-1 - suppl-3371-51/art-36/par-1: 第四百二十二条の二 → 地方税法 第四百二十二条の二 (Article 422-2), art-422-2 — https://japanlaw.org/ja/local-tax-act/art-422-2 · https://japanlaw.org/l/325AC0000000226/art-422-2 - suppl-3371-51/art-37/par-1: 新法第四百六十四条 → 地方税法 第四百六十四条 (Article 464), art-464 — https://japanlaw.org/ja/local-tax-act/art-464 · https://japanlaw.org/l/325AC0000000226/art-464 - suppl-3371-51/art-37/par-1: 第四百六十五条 → 地方税法 第四百六十五条 (Article 465), art-465 — https://japanlaw.org/ja/local-tax-act/art-465 · https://japanlaw.org/l/325AC0000000226/art-465 - suppl-3371-51/art-41/par-1: 新法第五百二十条から第五百二十二条まで → 地方税法 第五百二十条 (Article 520), art-520 — https://japanlaw.org/ja/local-tax-act/art-520 · https://japanlaw.org/l/325AC0000000226/art-520 - suppl-3371-51/art-41/par-1: 新法第五百二十条から第五百二十二条まで → 地方税法 第五百二十一条 (Article 521), art-521 — https://japanlaw.org/ja/local-tax-act/art-521 · https://japanlaw.org/l/325AC0000000226/art-521 - suppl-3371-51/art-41/par-1: 新法第五百二十条から第五百二十二条まで → 地方税法 第五百二十二条 (Article 522), art-522 — https://japanlaw.org/ja/local-tax-act/art-522 · https://japanlaw.org/l/325AC0000000226/art-522 - suppl-3371-51/art-42/par-1: 新法第七百三条の三第二項 → 地方税法 第七百三条の三第二項 (Article 703-3, paragraph (2)), art-703-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-703-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-3/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-13/par-1 - 地方税法 附則第三十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-34/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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-231, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, 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