# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-9. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第九条 (Supplementary Provisions, Article 9)（延滞加算金額に関する経過措置） — address `suppl-3381-80/art-9` - 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/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-9 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第九条（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 --- ## Cites - 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28 - This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27