# 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-3381-80. 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-3381-80` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3381-80 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3381-80 - 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 昭和三八年四月一日法律第八〇号 suppl-3381-80 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3381-80/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-1 **第一項** この法律は、昭和三十八年十月一日から施行する。ただし、第三十七条の二、第五十三条、第七十二条の四十六、第七十二条の四十七、第七十三条の四から第七十三条の七まで、第七十三条の二十七、第七十三条の二十七の三、第七十三条の二十七の五、第七十三条の二十八、第九十七条、第九十八条、第百二十七条、第百二十八条、第百四十九条、第二百七十八条、第二百七十九条、第三百十四条の七、第三百二十一条の八、第三百四十一条第十二号及び第十三号、第三百四十三条、第三百四十八条、第三百四十九条の三、第三百五十二条、第三百八十一条、第三百八十三条、第三百八十六条、第四百六十五条、第四百九十条、第四百九十八条、第四百九十九条、第五百三十六条、第五百三十七条、第五百六十七条、第五百六十八条、第六百八十八条、第六百八十九条、第七百条の三十三、第七百条の三十四、第七百一条の十二、第七百一条の十三、第七百三条の三、第七百二十一条並びに第七百二十二条の改正規定、第七十三条の二の改正規定（第七十三条の二第四項後段に関する部分を除く。）、第七百二条の改正規定（「第三項」の下に「及び第八項」を加える部分に限る。）、第七百三条の三の次に一条を加える改正規定、附則の改正規定（附則第十四項に関する部分を除く。）並びに附則第十条から附則第十四条まで、附則第十六条から附則第二十条まで、附則第二十二条から附則第二十五条まで及び附則第三十条の規定は公布の日から、狩猟者税に関する改正規定（狩猟者税を狩猟免許税に改める部分に限る。）、第二百三十六条及び第二百三十七条の改正規定（狩猟者税を狩猟免許税に改める部分を除く。）、入猟税に関する改正規定並びに附則第十五条、附則第二十一条、附則第二十九条及び附則第三十二条の規定は狩猟法の一部を改正する法律（昭和三十八年法律第二十三号）の施行の日から、第三百四十一条第四号、第四百四十二条、第四百四十二条の二及び第四百四十四条の改正規定並びに附則第三十三条及び附則第三十四条の規定は道路運送車両法の一部を改正する法律（昭和三十八年法律第百四十九号）の施行の日から施行する。 suppl-3381-80/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-1/par-1 This Act comes into effect as of October 1, 1963; provided, however, that the provisions amending Articles 37-2, 53, 72-46, 72-47, 73-4 through 73-7, 73-27, 73-27-3, 73-27-5, 73-28, 97, 98, 127, 128, 149, 278, 279, 314-7, 321-8, Article 341, items (xii) and (xiii), and Articles 343, 348, 349-3, 352, 381, 383, 386, 465, 490, 498, 499, 536, 537, 567, 568, 688, 689, 700-33, 700-34, 701-12, 701-13, 703-3, 721 and 722, the provisions amending Article 73-2 (excluding the part relating to the latter part of Article 73-2, paragraph (4)), the provisions amending Article 702 (limited to the part adding "and paragraph (8)" after "paragraph (3)"), the provisions adding one Article after Article 703-3, the provisions amending the Supplementary Provisions (excluding the part relating to paragraph (14) of the Supplementary Provisions), and the provisions of Articles 10 through 14, Articles 16 through 20, Articles 22 through 25 and Article 30 of the Supplementary Provisions come into effect as of the date of promulgation; the provisions amending the provisions concerning hunter tax (limited to the part amending "hunter tax" to "hunting license tax"), the provisions amending Articles 236 and 237 (excluding the part amending "hunter tax" to "hunting license tax"), the provisions amending the provisions concerning hunting entry tax, and the provisions of Article 15, Article 21, Article 29 and Article 32 of the Supplementary Provisions come into effect as of the date of enforcement of the Act Partially Amending the Hunting Act (Act No. 23 of 1963); and the provisions amending Article 341, item (iv) and Articles 442, 442-2 and 444, and the provisions of Articles 33 and 34 of the Supplementary Provisions come into effect as of the date of enforcement of the Act Partially Amending the Road Transport Vehicle Act (Act No. 149 of 1963). machine translation, not official ### 第二条（第二次納税義務に関する規定の適用） — Application of Provisions on Secondary Tax Liability caption: machine translation, not official suppl-3381-80/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/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。）第十一条の七の規定は、この法律の施行の日（前条本文に規定する施行の日をいう。以下同じ。）以後に滞納となつた地方団体の徴収金について適用し、同日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については、なお従前の例による。 suppl-3381-80/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-2/par-1 The provisions of Article 11-7 of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply to local government levies that become delinquent on or after the date of effect of this Act (meaning the date of effect prescribed in the main clause of the preceding Article; the same applies hereinafter), and the provisions then in force continue to govern secondary tax liability relating to local government levies that became delinquent before that date. machine translation, not official ### 第三条（立木の先取特権に関する規定の適用） — Application of Provisions on Statutory Liens on Standing Trees caption: machine translation, not official suppl-3381-80/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-3 **第一項** 新法第十四条の十三第一項第三号の規定は、この法律の施行の日以後に強制換価手続により配当手続が開始される場合について適用する。 suppl-3381-80/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-3/par-1 The provisions of Article 14-13, paragraph (1), item (iii) of the New Act apply to the case where distribution procedures through a compulsory liquidation procedure commence on or after the date of effect of this Act. machine translation, not official ### 第四条（保全差押えに関する規定の適用） — Application of Provisions on Seizure for Preservation caption: machine translation, not official suppl-3381-80/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-4 **第一項** 新法第十六条の四第十二項の規定は、この法律の施行の日以後に課することができることとなる地方団体の徴収金について適用する。 suppl-3381-80/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-4/par-1 The provisions of Article 16-4, paragraph (12) of the New Act apply to local government levies that may be imposed on or after the date of effect of this Act. machine translation, not official ### 第五条（還付加算金に関する規定の適用） — Application of Provisions on Interest on Refund caption: machine translation, not official suppl-3381-80/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-5 **第一項** 新法第十七条の四の規定は、この法律の施行の日以後に還付のため支出を決定し、又は充当をする過誤納金に加算すべき金額について適用する。ただし、当該還付加算金の額で同日前の期間に対応するものの計算については、なお従前の例による。 suppl-3381-80/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-5/par-1 The provisions of Article 17-4 of the New Act apply to the amount to be added to overpayments or payments by mistake for which a decision to disburse for refund is made, or appropriation is carried out, on or after the date of effect of this Act; provided, however, that the provisions then in force continue to govern the calculation of the amount of that interest on refund corresponding to a period before that date. machine translation, not official **第二項** 新法第七十三条の二十七第二項（第七十三条の二十七の二第三項及び第七十三条の二十七の五第三項において準用する場合を含む。）、第七十三条の二十七の三第五項（第七十三条の二十七の四第二項において準用する場合を含む。）及び第七十三条の二十八第二項において準用する新法第七十三条の二第九項の規定により加算すべき金額についても、また前項と同様とする。 suppl-3381-80/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-5/par-2 The same as the preceding paragraph also applies to the amount to be added under Article 73-2, paragraph (9) of the New Act as applied mutatis mutandis under Article 73-27, paragraph (2) (including as applied mutatis mutandis under Article 73-27-2, paragraph (3) and Article 73-27-5, paragraph (3)), Article 73-27-3, paragraph (5) (including as applied mutatis mutandis under Article 73-27-4, paragraph (2)) and Article 73-28, paragraph (2) of the New Act. machine translation, not official ### 第六条（更正、決定等の期間制限及び消滅時効に関する規定の適用） — Application of Provisions on Time Limits for Reassessment, Determination, etc. and Extinctive Prescription caption: machine translation, not official suppl-3381-80/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-6 **第一項** 新法第十七条の五、第十七条の六、第十八条第一項及び附則第十四項の規定は、昭和三十九年四月一日以後に新法第十七条の五第一項の法定納期限が到来する地方団体の徴収金について適用し、同日前に当該法定納期限が到来した地方団体の徴収金については、なお従前の例による。 suppl-3381-80/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-6/par-1 The provisions of Article 17-5, Article 17-6, Article 18, paragraph (1) and paragraph (14) of the Supplementary Provisions of the New Act apply to local government levies for which the statutory payment due date under Article 17-5, paragraph (1) of the New Act arrives on or after April 1, 1964, and the provisions then in force continue to govern local government levies for which that statutory payment due date arrived before that date. machine translation, not official ### 第七条（端数計算に関する規定の適用） — Application of Provisions on Calculation of Fractions caption: machine translation, not official suppl-3381-80/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-7 **第一項** 新法第二十条の四の二の規定は、この法律の施行の日以後に確定する地方税、過少申告加算金、不申告加算金若しくは重加算金、同日以後に徴収する延滞金若しくは滞納処分費又は同日以後に還付のため支出を決定し、若しくは充当をする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還付加算金について適用する。 suppl-3381-80/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-7/par-1 The provisions of Article 20-4-2 of the New Act apply to local tax, additional charge for understatement, additional charge for failure to file or substantial additional charge finalized on or after the date of effect of this Act, delinquency charge or expenses for the delinquent tax collection procedure collected on or after that date, or interest on refund relating to refunds concerning overpayments or payments by mistake and other local government levies for which a decision to disburse for refund is made, or appropriation is carried out, on or after that date. machine translation, not official **第二項** 昭和三十九年三月三十一日までに確定する地方税についての新法第二十条の四の二第三項の規定の適用については、同項中「百円」とあるのは、「十円」とする。 suppl-3381-80/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-7/par-2 In applying Article 20-4-2, paragraph (3) of the New Act to local tax finalized through March 31, 1964, the phrase "100 yen" in that paragraph is deemed to be replaced with "10 yen". machine translation, not official ### 第八条（延滞金額に関する規定の適用） — Application of Provisions on Amount of Delinquency Charge caption: machine translation, not official suppl-3381-80/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8 **第一項** 新法第五十六条第二項、第六十四条第一項、第七十二条の四十四第二項、第七十二条の四十五第一項、第七十二条の五十三第一項、第七十三条の三十二第一項、第七十四条の五第一項、第九十五条第二項、第九十六条第一項、第百二十五条第二項、第百二十六条第一項、第百六十三条第一項、第百九十六条第一項、第二百四十九条第一項、第二百七十七条第二項、第二百八十条第一項、第三百二十一条の二第二項、第三百二十一条の十二第二項、第三百二十七条第一項、第三百六十八条第二項、第三百六十九条第一項（第七百四十五条第一項において準用する場合を含む。）、第四百五十五条第一項、第四百六十九条第一項、第四百九十七条第二項、第五百四条第一項、第五百三十四条第二項、第五百三十五条第一項、第五百六十五条第二項、第五百六十六条第一項、第六百八十七条第二項、第六百九十条第一項、第七百条の三十一第二項、第七百条の三十二第一項、第七百一条の十第二項、第七百一条の十一第一項、第七百二十条第二項及び第七百二十三条第一項の規定は、この法律の施行の日以後に納付し、納入し、又は徴収する延滞金額について適用する。ただし、当該延滞金額で同日前の期間に対応するものの計算については、なお従前の例による。 suppl-3381-80/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-1 The provisions of Article 56, paragraph (2), Article 64, paragraph (1), Article 72-44, paragraph (2), Article 72-45, paragraph (1), Article 72-53, paragraph (1), Article 73-32, paragraph (1), Article 74-5, paragraph (1), Article 95, paragraph (2), Article 96, paragraph (1), Article 125, paragraph (2), Article 126, paragraph (1), Article 163, paragraph (1), Article 196, paragraph (1), Article 249, paragraph (1), Article 277, paragraph (2), Article 280, paragraph (1), Article 321-2, paragraph (2), Article 321-12, paragraph (2), Article 327, paragraph (1), Article 368, paragraph (2), Article 369, paragraph (1) (including as applied mutatis mutandis under Article 745, paragraph (1)), Article 455, paragraph (1), Article 469, paragraph (1), Article 497, paragraph (2), Article 504, paragraph (1), Article 534, paragraph (2), Article 535, paragraph (1), Article 565, paragraph (2), Article 566, paragraph (1), Article 687, paragraph (2), Article 690, paragraph (1), Article 700-31, paragraph (2), Article 700-32, paragraph (1), Article 701-10, paragraph (2), Article 701-11, paragraph (1), Article 720, paragraph (2) and Article 723, paragraph (1) of the New Act apply to the amount of delinquency charge paid, remitted or collected on or after the date of effect of this Act; 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 **第二項** 延滞金の徴収の基因となる地方税につき、この法律の施行の日前に督促状が発せられている場合において、当該地方税に係る第一号の額が第二号の額をこえるときは、当該こえる額を、当該地方税につき前項の規定を適用した場合において納付し、納入し、又は徴収すべき額から控除する。 suppl-3381-80/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2 Where a demand letter was issued before the date of effect of this Act for the local tax that gives rise to the collection of delinquency charge, if the amount in item (i) relating to that local tax exceeds the amount in item (ii), the excess amount is deducted from the amount to be paid, remitted or collected when the provisions of the preceding paragraph are applied to that local tax. machine translation, not official **一** この法律の施行の日以後の期間（その督促状を発した日から起算して十日を経過した日の翌日がこの法律の施行の日の翌日以後であるときは、当該十日を経過した日の翌日以後の期間）につき従前の延滞金額の計算の例により計算した額（その額の計算上の割合は、その計算の基礎となる税額百円につき一日二銭とする。）と当該税額に係る次条第一項の規定を適用した場合における延滞加算金額との合算額 suppl-3381-80/art-8/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2/item-1 the sum of the amount calculated, for the period on or after the date of effect of this Act (or, where the day following the day on which 10 days have elapsed from the day the demand letter was issued is on or after the day following the date of effect of this Act, the period on or after the day following the day on which those 10 days have elapsed), in accordance with the rules for calculating the amount of delinquency charge as formerly in force (the rate for calculating that amount being 2 sen per day per 100 yen of the tax amount that is the basis of the calculation) and the amount of delinquency additional charge in the case where the provisions of paragraph (1) of the following Article are applied to that tax amount; machine translation, not official **二** その督促状を発した日から起算して十日を経過した日における滞納税額に百分の五の割合を乗じて計算した額 suppl-3381-80/art-8/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2/item-2 the amount calculated by multiplying the amount of tax in arrears as of the day on which 10 days have elapsed from the day the demand letter was issued by 5 percent. machine translation, not official **第三項** この法律の施行の日前に納付又は納入の告知をした延滞金額については、当該告知の日において第一項本文の規定を適用した場合において徴収すべき金額につき当該告知をしたものとみなす。 suppl-3381-80/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-3 With respect to the amount of delinquency charge for which notice of payment or remittance was given before the date of effect of this Act, notice is deemed to have been given on the date of that notice for the amount to be collected where the main clause of paragraph (1) is applied on that date. machine translation, not official ### 第九条（延滞加算金額に関する経過措置） — Transitional Measures concerning Amount of Delinquency Additional Charge caption: machine translation, not official suppl-3381-80/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-9 **第一項** この法律による改正前の地方税法第七十一条、第七十二条の七十二、第七十三条の四十、第百六条、第百三十八条、第百七十一条、第二百四条、第二百五十七条、第二百八十九条、第三百三十五条、第三百七十七条（第七百四十五条第一項において準用する場合を含む。）、第四百六十三条、第五百十三条、第五百四十五条、第五百七十六条、第六百九十九条、第七百条の四十二、第七百一条の二十二及び第七百三十二条の規定により徴収すべきであつた延滞加算金額については、なお従前の例による。ただし、当該延滞加算金額の計算の期間は、この法律の施行の日の前日までとする。 suppl-3381-80/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-9/par-1 With respect to the amount of delinquency additional charge that should have been collected under Articles 71, 72-72, 73-40, 106, 138, 171, 204, 257, 289, 335, 377 (including as applied mutatis mutandis under Article 745, paragraph (1)), 463, 513, 545, 576, 699, 700-42, 701-22 and 732 of the Local Tax Act prior to amendment by this Act, the provisions then in force continue to govern; provided, however, that the period for calculating that amount of delinquency additional charge is through the day before the date of effect of this Act. machine translation, not official **第二項** 前項の規定により徴収すべき延滞加算金額は、新法の規定の適用上、延滞金額とみなす。 suppl-3381-80/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-9/par-2 The amount of delinquency additional charge to be collected under the provisions of the preceding paragraph is deemed to be an amount of delinquency charge for the purposes of applying the provisions of the New Act. machine translation, not official ### 第十条（過少申告加算金額、不申告加算金額又は重加算金額に関する規定の適用） — Application of Provisions on Amount of Additional Charge for Understatement, Amount of Additional Charge for Failure to File or Amount of Substantial Additional Charge caption: machine translation, not official suppl-3381-80/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10 **第一項** 新法第七十二条の四十六第一項及び第二項、第七十二条の四十七第一項及び第二項、第九十七条第一項及び第二項、第九十八条第一項及び第二項、第百二十七条第一項及び第二項、第百二十八条第一項及び第二項、第二百七十八条第一項及び第二項、第二百七十九条第一項及び第二項、第四百九十八条第一項及び第二項、第四百九十九条第一項及び第二項、第五百三十六条第一項及び第二項、第五百三十七条第一項及び第二項、第五百六十七条第一項及び第二項、第五百六十八条第一項及び第二項、第六百八十八条第一項及び第二項、第六百八十九条第一項及び第二項、第七百条の三十三第一項及び第二項、第七百条の三十四第一項及び第二項、第七百一条の十二第一項及び第二項、第七百一条の十三第一項及び第二項、第七百二十一条第一項及び第二項並びに第七百二十二条第一項及び第二項の規定は、この法律の公布の日以後に新法第十一条の四第一項の法定納期限が到来する地方税について適用し、同日前に当該法定納期限が到来した地方税に係る過少申告加算金額、不申告加算金額又は重加算金額については、なお従前の例による。 suppl-3381-80/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/par-1 The provisions of Article 72-46, paragraphs (1) and (2), Article 72-47, paragraphs (1) and (2), Article 97, paragraphs (1) and (2), Article 98, paragraphs (1) and (2), Article 127, paragraphs (1) and (2), Article 128, paragraphs (1) and (2), Article 278, paragraphs (1) and (2), Article 279, paragraphs (1) and (2), Article 498, paragraphs (1) and (2), Article 499, paragraphs (1) and (2), Article 536, paragraphs (1) and (2), Article 537, paragraphs (1) and (2), Article 567, paragraphs (1) and (2), Article 568, paragraphs (1) and (2), Article 688, paragraphs (1) and (2), Article 689, paragraphs (1) and (2), Article 700-33, paragraphs (1) and (2), Article 700-34, paragraphs (1) and (2), Article 701-12, paragraphs (1) and (2), Article 701-13, paragraphs (1) and (2), Article 721, paragraphs (1) and (2) and Article 722, paragraphs (1) and (2) of the New Act apply to local tax for which the statutory payment due date under Article 11-4, paragraph (1) of the New Act arrives on or after the date of promulgation of this Act, and the provisions then in force continue to govern the amount of additional charge for understatement, the amount of additional charge for failure to file or the amount of substantial additional charge relating to local tax for which that statutory payment due date arrived before that date. machine translation, not official **第二項** 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に前項の法定納期限が到来する地方税に係る過少申告加算金額、不申告加算金額又は重加算金額で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に確定するものについては、その全額が百円未満であるときは、これを徴収しない。 suppl-3381-80/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/par-2 With respect to the amount of additional charge for understatement, the amount of additional charge for failure to file or the amount of substantial additional charge relating to local tax for which the statutory payment due date referred to in the preceding paragraph arrives during the period from the date of promulgation of this Act to the day before the date of effect of this Act and that are finalized during that period, if the whole amount is less than 100 yen, it is not collected. machine translation, not official ### 第十一条（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-3381-80/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-11 **第一項** 新法第三十七条の二第六項の規定は、昭和三十九年度分の個人の道府県民税から適用し、昭和三十八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-3381-80/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-11/par-1 The provisions of Article 37-2, paragraph (6) of the New Act apply from individual prefectural inhabitant tax for fiscal year 1964, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1963. machine translation, not official ### 第十二条 suppl-3381-80/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-12 **第一項** 新法第五十三条第五項及び第十項の規定は、昭和三十八年四月一日の属する事業年度（清算中の事業年度を含む。以下本条において同じ。）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-3381-80/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-12/par-1 The provisions of Article 53, paragraphs (5) and (10) of the New Act apply from corporate prefectural inhabitant tax for the business year that includes April 1, 1963 (including a business year in liquidation; the same applies hereinafter in this Article), 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 ### 第十三条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3381-80/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-13 **第一項** 新法附則第十五項の規定は、租税特別措置法（昭和三十二年法律第二十六号）第六十六条の二第一項各号に掲げる法人が昭和三十八年四月一日以後に同項に規定する承認、認定、勧告又は認可を受けて合併する場合について適用する。 suppl-3381-80/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-13/par-1 The provisions of paragraph (15) of the Supplementary Provisions of the New Act apply to the case where a corporation listed in the items of Article 66-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) merges after receiving, on or after April 1, 1963, the approval, certification, recommendation or authorization prescribed in that paragraph. machine translation, not official ### 第十四条（自動車税に関する規定の適用） — Application of Provisions on Automobile Tax caption: machine translation, not official suppl-3381-80/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-14 **第一項** 新法第百四十九条の規定は、昭和三十八年度分の自動車税から適用する。 suppl-3381-80/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-14/par-1 The provisions of Article 149 of the New Act apply from automobile tax for fiscal year 1963. machine translation, not official **第二項** 新法第百四十九条の規定の適用については、昭和三十八年度分の自動車税に限り、同条中「五月」とあるのは、「四月又は五月」とする。 suppl-3381-80/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-14/par-2 In applying the provisions of Article 149 of the New Act, only for automobile tax for fiscal year 1963, the phrase "May" in Article 149 of the New Act is deemed to be replaced with "April or May". machine translation, not official ### 第十六条（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-3381-80/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-16 **第一項** 新法第三百十四条の七第九項の規定は、昭和三十九年度分の個人の市町村民税から適用し、昭和三十八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-3381-80/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-16/par-1 The provisions of Article 314-7, paragraph (9) of the New Act apply from individual municipal inhabitant tax for fiscal year 1964, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1963. machine translation, not official ### 第十七条 suppl-3381-80/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-17 **第一項** 新法第三百二十一条の八第五項及び第十項の規定は、昭和三十八年四月一日の属する事業年度（清算中の事業年度を含む。以下本条において同じ。）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-3381-80/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-17/par-1 The provisions of Article 321-8, paragraphs (5) and (10) of the New Act apply from corporate municipal inhabitant tax for the business year that includes April 1, 1963 (including a business year in liquidation; the same applies hereinafter in this Article), 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 ### 第十八条（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-3381-80/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-18 **第一項** 新法第三百四十三条第八項、第三百四十八条第二項第十一号の三及び第三百四十九条の三第九項の規定は、昭和三十八年度分の固定資産税から適用し、昭和三十七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-3381-80/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-18/par-1 The provisions of Article 343, paragraph (8), Article 348, paragraph (2), item (xi)-3 and Article 349-3, paragraph (9) of the New Act apply from fixed assets tax for fiscal year 1963, and the provisions then in force continue to govern fixed assets tax through fiscal year 1962. machine translation, not official ### 第十九条（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-3381-80/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-19 **第一項** 新法第四百六十五条の規定は、昭和三十八年四月一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-3381-80/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-19/par-1 The provisions of Article 465 of the New Act apply to manufactured tobacco sold on or after April 1, 1963 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-3381-80/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-20 **第一項** 新法第四百九十条の規定は、昭和三十八年四月一日以後の分（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、同年三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-3381-80/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-20/par-1 The provisions of Article 490 of the New Act apply from the portion on or after April 1, 1963 (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 March 31, 1963 (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 ### 第二十一条（入猟税に関する規定の適用） — Application of Provisions on Hunting Entry Tax caption: machine translation, not official suppl-3381-80/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-21 **第一項** 昭和三十八年十月一日前における新法第七百条の五十四第四項の規定の適用については、同項中「納税通知書」とあるのは、「徴税令書」とする。 suppl-3381-80/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-21/par-1 In applying Article 700-54, paragraph (4) of the New Act before October 1, 1963, the phrase "tax notice" in that paragraph is deemed to be replaced with "tax collection order". machine translation, not official ### 第二十二条（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-3381-80/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-22 **第一項** 新法第七百三条の三第二項及び第七百三条の四の規定は、昭和三十八年度分の国民健康保険税から適用し、昭和三十七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-3381-80/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-22/par-1 The provisions of Article 703-3, paragraph (2) and Article 703-4 of the New Act apply from national health insurance tax for fiscal year 1963, and the provisions then in force continue to govern national health insurance tax through fiscal year 1962. machine translation, not official ### 第二十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3381-80/art-25 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-25 **第一項** 前二十四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-3381-80/art-25/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-25/par-1 Beyond what is provided for in the preceding 24 Articles, necessary transitional measures for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3381-80/art-1/par-1: 附則第十条から附則第十四条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3381-80/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10 - suppl-3381-80/art-1/par-1: 附則第十条から附則第十四条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3381-80/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-11 - suppl-3381-80/art-1/par-1: 附則第十条から附則第十四条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3381-80/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-12 - suppl-3381-80/art-1/par-1: 附則第十条から附則第十四条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3381-80/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-13 - suppl-3381-80/art-1/par-1: 附則第十条から附則第十四条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3381-80/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-14 - suppl-3381-80/art-1/par-1: 附則第十六条から附則第二十条まで → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3381-80/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-16 - suppl-3381-80/art-1/par-1: 附則第十六条から附則第二十条まで → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3381-80/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-17 - suppl-3381-80/art-1/par-1: 附則第十六条から附則第二十条まで → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3381-80/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-18 - suppl-3381-80/art-1/par-1: 附則第十六条から附則第二十条まで → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3381-80/art-19 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-19 - suppl-3381-80/art-1/par-1: 附則第十六条から附則第二十条まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3381-80/art-20 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-20 - suppl-3381-80/art-1/par-1: 附則第二十二条から附則第二十五条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3381-80/art-22 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-22 - suppl-3381-80/art-1/par-1: 附則第二十二条から附則第二十五条まで → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3381-80/art-25 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-25 - suppl-3381-80/art-1/par-1: 附則第二十一条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3381-80/art-21 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-21 - suppl-3381-80/art-2/par-1: 第十一条の七 → 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-3381-80/art-2/par-1: 前条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-3381-80/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-1 - suppl-3381-80/art-3/par-1: 新法第十四条の十三第一項第三号 → 地方税法 第十四条の十三第一項第三号 (Article 14-13, paragraph (1), item (iii)), art-14-13/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-14-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-14-13/par-1/item-3 - suppl-3381-80/art-4/par-1: 新法第十六条の四第十二項 → 地方税法 第十六条の四第十二項 (Article 16-4, paragraph (12)), art-16-4/par-12 — https://japanlaw.org/ja/local-tax-act/art-16-4/par-12 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-12 - suppl-3381-80/art-5/par-1: 新法第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/ja/local-tax-act/art-17-4 · https://japanlaw.org/l/325AC0000000226/art-17-4 - suppl-3381-80/art-5/par-2: 新法第七十三条の二十七第二項 → 地方税法 第七十三条の二十七第二項 (Article 73-27, paragraph (2)), art-73-27/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27/par-2 - suppl-3381-80/art-5/par-2: 第七十三条の二十八第二項 → 地方税法 第七十三条の二十八第二項 (Article 73-28, paragraph (2)), art-73-28/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-28/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-28/par-2 - suppl-3381-80/art-5/par-2: 新法第七十三条の二第九項 → 地方税法 第七十三条の二第十項 (Article 73-2, paragraph (10)), art-73-2/par-10 — https://japanlaw.org/ja/local-tax-act/art-73-2/par-10 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-10 - suppl-3381-80/art-5/par-2: 前項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3381-80/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-5/par-1 - suppl-3381-80/art-6/par-1: 新法第十七条の五 → 地方税法 第十七条の五 (Article 17-5), art-17-5 — https://japanlaw.org/ja/local-tax-act/art-17-5 · https://japanlaw.org/l/325AC0000000226/art-17-5 - suppl-3381-80/art-6/par-1: 第十七条の六 → 地方税法 第十七条の六 (Article 17-6), art-17-6 — https://japanlaw.org/ja/local-tax-act/art-17-6 · https://japanlaw.org/l/325AC0000000226/art-17-6 - suppl-3381-80/art-6/par-1: 第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1 - suppl-3381-80/art-6/par-1: 新法第十七条の五第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-1 - suppl-3381-80/art-7/par-1: 新法第二十条の四の二 → 地方税法 第二十条の四の二 (Article 20-4-2), art-20-4-2 — https://japanlaw.org/ja/local-tax-act/art-20-4-2 · https://japanlaw.org/l/325AC0000000226/art-20-4-2 - suppl-3381-80/art-7/par-2: 新法第二十条の四の二第三項 → 地方税法 第二十条の四の二第三項 (Article 20-4-2, paragraph (3)), art-20-4-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-3 - suppl-3381-80/art-8/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-3381-80/art-8/par-1: 第六十四条第一項 → 地方税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/local-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000226/art-64/par-1 - suppl-3381-80/art-8/par-1: 第七十二条の四十四第二項 → 地方税法 第七十二条の四十四第二項 (Article 72-44, paragraph (2)), art-72-44/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-2 - suppl-3381-80/art-8/par-1: 第七十二条の四十五第一項 → 地方税法 第七十二条の四十五第一項 (Article 72-45, paragraph (1)), art-72-45/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1 - suppl-3381-80/art-8/par-1: 第七十二条の五十三第一項 → 地方税法 第七十二条の五十三第一項 (Article 72-53, paragraph (1)), art-72-53/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-53/par-1 - suppl-3381-80/art-8/par-1: 第七十三条の三十二第一項 → 地方税法 第七十三条の三十二第一項 (Article 73-32, paragraph (1)), art-73-32/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-32/par-1 - suppl-3381-80/art-8/par-1: 第七十四条の五第一項 → 地方税法 第七十四条の五第一項 (Article 74-5, paragraph (1)), art-74-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-5/par-1 - suppl-3381-80/art-8/par-1: 第九十五条第二項 → 地方税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/local-tax-act/art-95/par-2 · https://japanlaw.org/l/325AC0000000226/art-95/par-2 - suppl-3381-80/art-8/par-1: 第九十六条第一項 → 地方税法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/local-tax-act/art-96/par-1 · https://japanlaw.org/l/325AC0000000226/art-96/par-1 - suppl-3381-80/art-8/par-1: 第百九十六条第一項 → 地方税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/ja/local-tax-act/art-196/par-1 · https://japanlaw.org/l/325AC0000000226/art-196/par-1 - suppl-3381-80/art-8/par-1: 第二百七十七条第二項 → 地方税法 第二百七十七条第二項 (Article 277, paragraph (2)), art-277/par-2 — https://japanlaw.org/ja/local-tax-act/art-277/par-2 · https://japanlaw.org/l/325AC0000000226/art-277/par-2 - suppl-3381-80/art-8/par-1: 第二百八十条第一項 → 地方税法 第二百八十条第一項 (Article 280, paragraph (1)), art-280/par-1 — https://japanlaw.org/ja/local-tax-act/art-280/par-1 · https://japanlaw.org/l/325AC0000000226/art-280/par-1 - suppl-3381-80/art-8/par-1: 第三百二十一条の二第二項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-2 - suppl-3381-80/art-8/par-1: 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-3381-80/art-8/par-1: 第三百二十七条第一項 → 地方税法 第三百二十七条第一項 (Article 327, paragraph (1)), art-327/par-1 — https://japanlaw.org/ja/local-tax-act/art-327/par-1 · https://japanlaw.org/l/325AC0000000226/art-327/par-1 - suppl-3381-80/art-8/par-1: 第三百六十八条第二項 → 地方税法 第三百六十八条第二項 (Article 368, paragraph (2)), art-368/par-2 — https://japanlaw.org/ja/local-tax-act/art-368/par-2 · https://japanlaw.org/l/325AC0000000226/art-368/par-2 - suppl-3381-80/art-8/par-1: 第三百六十九条第一項 → 地方税法 第三百六十九条第一項 (Article 369, paragraph (1)), art-369/par-1 — https://japanlaw.org/ja/local-tax-act/art-369/par-1 · https://japanlaw.org/l/325AC0000000226/art-369/par-1 - suppl-3381-80/art-8/par-1: 第四百六十九条第一項 → 地方税法 第四百六十九条第一項 (Article 469, paragraph (1)), art-469/par-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1 - suppl-3381-80/art-8/par-1: 第五百三十四条第二項 → 地方税法 第五百三十四条第二項 (Article 534, paragraph (2)), art-534/par-2 — https://japanlaw.org/ja/local-tax-act/art-534/par-2 · https://japanlaw.org/l/325AC0000000226/art-534/par-2 - suppl-3381-80/art-8/par-1: 第五百三十五条第一項 → 地方税法 第五百三十五条第一項 (Article 535, paragraph (1)), art-535/par-1 — https://japanlaw.org/ja/local-tax-act/art-535/par-1 · https://japanlaw.org/l/325AC0000000226/art-535/par-1 - suppl-3381-80/art-8/par-1: 第六百八十七条第二項 → 地方税法 第六百八十七条第二項 (Article 687, paragraph (2)), art-687/par-2 — https://japanlaw.org/ja/local-tax-act/art-687/par-2 · https://japanlaw.org/l/325AC0000000226/art-687/par-2 - suppl-3381-80/art-8/par-1: 第六百九十条第一項 → 地方税法 第六百九十条第一項 (Article 690, paragraph (1)), art-690/par-1 — https://japanlaw.org/ja/local-tax-act/art-690/par-1 · https://japanlaw.org/l/325AC0000000226/art-690/par-1 - suppl-3381-80/art-8/par-1: 第七百一条の十第二項 → 地方税法 第七百一条の十第二項 (Article 701-10, paragraph (2)), art-701-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-10/par-2 - suppl-3381-80/art-8/par-1: 第七百一条の十一第一項 → 地方税法 第七百一条の十一第一項 (Article 701-11, paragraph (1)), art-701-11/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-11/par-1 - suppl-3381-80/art-8/par-1: 第七百二十条第二項 → 地方税法 第七百二十条第二項 (Article 720, paragraph (2)), art-720/par-2 — https://japanlaw.org/ja/local-tax-act/art-720/par-2 · https://japanlaw.org/l/325AC0000000226/art-720/par-2 - suppl-3381-80/art-8/par-1: 第七百二十三条第一項 → 地方税法 第七百二十三条第一項 (Article 723, paragraph (1)), art-723/par-1 — https://japanlaw.org/ja/local-tax-act/art-723/par-1 · https://japanlaw.org/l/325AC0000000226/art-723/par-1 - suppl-3381-80/art-8/par-2: 第一号 → 地方税法 附則第八条第二項第一号 (Supplementary Provisions, Article 8, paragraph (2), item (i)), suppl-3381-80/art-8/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2/item-1 - suppl-3381-80/art-8/par-2: 第二号 → 地方税法 附則第八条第二項第二号 (Supplementary Provisions, Article 8, paragraph (2), item (ii)), suppl-3381-80/art-8/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2/item-2 - suppl-3381-80/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-3381-80/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-1 - suppl-3381-80/art-8/par-2/item-1: 次条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3381-80/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-9/par-1 - suppl-3381-80/art-8/par-3: 第一項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3381-80/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-1 - suppl-3381-80/art-9/par-2: 前項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3381-80/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-9/par-1 - suppl-3381-80/art-10/par-1: 新法第七十二条の四十六第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-2 - suppl-3381-80/art-10/par-1: 第七十二条の四十七第一項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2 - suppl-3381-80/art-10/par-1: 第九十七条第一項 → 地方税法 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/local-tax-act/art-97/par-1 · https://japanlaw.org/l/325AC0000000226/art-97/par-1 - suppl-3381-80/art-10/par-1: 第二百七十八条第一項 → 地方税法 第二百七十八条第一項 (Article 278, paragraph (1)), art-278/par-1 — https://japanlaw.org/ja/local-tax-act/art-278/par-1 · https://japanlaw.org/l/325AC0000000226/art-278/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/ja/local-tax-act/art-278/par-2 · https://japanlaw.org/l/325AC0000000226/art-278/par-2 - suppl-3381-80/art-10/par-1: 第二百七十九条第一項 → 地方税法 第二百七十九条第一項 (Article 279, paragraph (1)), art-279/par-1 — https://japanlaw.org/ja/local-tax-act/art-279/par-1 · https://japanlaw.org/l/325AC0000000226/art-279/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/ja/local-tax-act/art-279/par-2 · https://japanlaw.org/l/325AC0000000226/art-279/par-2 - suppl-3381-80/art-10/par-1: 第五百三十六条第一項 → 地方税法 第五百三十六条第一項 (Article 536, paragraph (1)), art-536/par-1 — https://japanlaw.org/ja/local-tax-act/art-536/par-1 · https://japanlaw.org/l/325AC0000000226/art-536/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/ja/local-tax-act/art-536/par-2 · https://japanlaw.org/l/325AC0000000226/art-536/par-2 - suppl-3381-80/art-10/par-1: 第五百三十七条第一項 → 地方税法 第五百三十七条第一項 (Article 537, paragraph (1)), art-537/par-1 — https://japanlaw.org/ja/local-tax-act/art-537/par-1 · https://japanlaw.org/l/325AC0000000226/art-537/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/ja/local-tax-act/art-537/par-2 · https://japanlaw.org/l/325AC0000000226/art-537/par-2 - suppl-3381-80/art-10/par-1: 第六百八十八条第一項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/ja/local-tax-act/art-688/par-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/ja/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2 - suppl-3381-80/art-10/par-1: 第六百八十九条第一項 → 地方税法 第六百八十九条第一項 (Article 689, paragraph (1)), art-689/par-1 — https://japanlaw.org/ja/local-tax-act/art-689/par-1 · https://japanlaw.org/l/325AC0000000226/art-689/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/ja/local-tax-act/art-689/par-2 · https://japanlaw.org/l/325AC0000000226/art-689/par-2 - suppl-3381-80/art-10/par-1: 第七百一条の十二第一項 → 地方税法 第七百一条の十二第一項 (Article 701-12, paragraph (1)), art-701-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-2 - suppl-3381-80/art-10/par-1: 第七百一条の十三第一項 → 地方税法 第七百一条の十三第一項 (Article 701-13, paragraph (1)), art-701-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-2 - suppl-3381-80/art-10/par-1: 第七百二十一条第一項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/ja/local-tax-act/art-721/par-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2 - suppl-3381-80/art-10/par-1: 第七百二十二条第一項 → 地方税法 第七百二十二条第一項 (Article 722, paragraph (1)), art-722/par-1 — https://japanlaw.org/ja/local-tax-act/art-722/par-1 · https://japanlaw.org/l/325AC0000000226/art-722/par-1 - suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/ja/local-tax-act/art-722/par-2 · https://japanlaw.org/l/325AC0000000226/art-722/par-2 - suppl-3381-80/art-10/par-1: 新法第十一条の四第一項 → 地方税法 第十一条の四第一項 (Article 11-4, paragraph (1)), art-11-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-4/par-1 - suppl-3381-80/art-10/par-2: 前項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3381-80/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/par-1 - suppl-3381-80/art-11/par-1: 新法第三十七条の二第六項 → 地方税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-5 - suppl-3381-80/art-12/par-1: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-3381-80/art-12/par-1: 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-3381-80/art-12/par-1: 本条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3381-80/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-12 - suppl-3381-80/art-16/par-1: 新法第三百十四条の七第九項 → 地方税法 第三百十四条の七第九項 (Article 314-7, paragraph (9)), art-314-7/par-9 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-9 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-9 - suppl-3381-80/art-17/par-1: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-3381-80/art-17/par-1: 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-3381-80/art-17/par-1: 本条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3381-80/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-17 - suppl-3381-80/art-18/par-1: 新法第三百四十三条第八項 → 地方税法 第三百四十三条第九項 (Article 343, paragraph (9)), art-343/par-9 — https://japanlaw.org/ja/local-tax-act/art-343/par-9 · https://japanlaw.org/l/325AC0000000226/art-343/par-9 - suppl-3381-80/art-18/par-1: 第三百四十八条第二項第十一号の三 → 地方税法 第三百四十八条第二項第十一号の三 (Article 348, paragraph (2), item (xi-3)), art-348/par-2/item-11-3 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-11-3 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-11-3 - suppl-3381-80/art-18/par-1: 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-3381-80/art-19/par-1: 新法第四百六十五条 → 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-3381-80/art-22/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 - suppl-3381-80/art-22/par-1: 第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 ## Cited by 10 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-3381-80/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-1/par-1 - 地方税法 附則第二条第一項（第二次納税義務に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-2/par-1 - 地方税法 附則第五条第二項（還付加算金に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-5/par-2 - 地方税法 附則第八条第二項（延滞金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2 - 地方税法 附則第八条第二項第一号（延滞金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2/item-1 - 地方税法 附則第八条第三項（延滞金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-3 - 地方税法 附則第九条第二項（延滞加算金額に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-9/par-2 - 地方税法 附則第十条第二項（過少申告加算金額、不申告加算金額又は重加算金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/par-2 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-12/par-1 - 地方税法 附則第十七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-17/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