# 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-3411-40. 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-3411-40` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3411-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3411-40 - 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 昭和四一年三月三一日法律第四〇号 suppl-3411-40 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3411-40/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-1 **第一項** この法律は、昭和四十一年四月一日から施行する。ただし、第一条中娯楽施設利用税及び電気ガス税に関する改正規定は昭和四十一年六月一日から、料理飲食等消費税に関する改正規定は昭和四十一年八月一日から、第二条の規定は昭和四十二年一月一日から施行する。 suppl-3411-40/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-1/par-1 This Act comes into effect as of April 1, 1966; provided, however, that the provisions amending the provisions concerning amusement facility use tax and electricity and gas tax in Article 1 come into effect as of June 1, 1966, the provisions amending the provisions concerning consumption tax on meals, drinks, etc. come into effect as of August 1, 1966, and the provisions of Article 2 come into effect as of January 1, 1967. machine translation, not official ### 第二条（延滞金の免除に関する規定の適用） — Application of Provisions on Exemption from Delinquency Charge caption: machine translation, not official suppl-3411-40/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十五条の九及び第二十条の九の三の規定は、昭和四十一年四月一日（以下「施行日」という。）以後に納付し、納入し、又は徴収する延滞金について適用する。ただし、当該延滞金の額のうち同日前の期間に対応するものについては、なお従前の例による。 suppl-3411-40/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-2/par-1 The provisions of Articles 15-9 and 20-9-3 of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") apply to delinquency charge paid, remitted or collected on or after April 1, 1966 (hereinafter referred to as the "Effective Date"); provided, however, that the provisions then in force continue to govern the portion of the amount of that delinquency charge corresponding to a period before that date. machine translation, not official ### 第三条（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-3411-40/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3 **第一項** 新法第五十一条第一項の規定は、法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度分及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度分の道府県民税並びに施行日以後の解散又は合併による清算所得に対する法人税額に係る道府県民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部の分配により納付すべき法人税額に係る道府県民税を含む。以下同じ。）について適用し、法人の同年一月一日前に開始し、同年六月三十日前に終了する事業年度分及び同年一月一日以後に開始し、施行日前に終了した事業年度分の道府県民税並びに施行日前の解散又は合併による清算所得に対する法人税額に係る道府県民税については、なお従前の例による。この場合において、法人の同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税額に係る道府県民税に対する同項の規定の適用については、同項中「百分の五・八」とあるのは「百分の五・六五」と、「百分の七」とあるのは「百分の六・八」とする。 suppl-3411-40/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-1 The provisions of Article 51, paragraph (1) of the New Act apply to prefectural inhabitant tax for business years of corporations that began on or after January 1, 1966 and end on or after the Effective Date, and business years that began before January 1, 1966 and end on or after June 30, 1966, and to prefectural inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger on or after the Effective Date (including prefectural inhabitant tax on the corporation tax amount for business years in liquidation of corporations subject to corporation tax on liquidation income and on the corporation tax amount to be paid upon the distribution of part of residual assets; the same applies hereinafter), and the provisions then in force continue to govern prefectural inhabitant tax for business years of corporations that began before January 1, 1966 and ended before June 30, 1966, and business years that began on or after January 1, 1966 and ended before the Effective Date, and prefectural inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger before the Effective Date. In this case, in applying the provisions of that paragraph to prefectural inhabitant tax on the corporation tax amount on income for a business year of a corporation that began before January 1, 1966 and ends on or after June 30, 1966, the phrase "5.8 percent" in that paragraph is deemed to be replaced with "5.65 percent", and the phrase "7 percent" with "6.8 percent". machine translation, not official **第二項** 法人の昭和四十一年一月一日前に開始し、同年六月三十日以後に終了する事業年度分の新法第五十三条第一項の道府県民税に係る申告書（法人税法（昭和四十年法律第三十四号）第七十一条第一項（同法第百四十五条第一項において準用する場合を含む。）の申告書に係るものに限る。以下同じ。）の提出期限が施行日前である場合には、前項の規定にかかわらず、その法人の当該申告書に係る道府県民税として納付した、又は納付すべきであつた道府県民税については、なお従前の例による。 suppl-3411-40/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-2 Where the deadline for filing a return relating to prefectural inhabitant tax under Article 53, paragraph (1) of the New Act for a business year of a corporation that began before January 1, 1966 and ends on or after June 30, 1966 (limited to a return relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including as applied mutatis mutandis under Article 145, paragraph (1) of that Act); the same applies hereinafter) is before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the prefectural inhabitant tax paid, or that should have been paid, as the prefectural inhabitant tax relating to that return of that corporation. machine translation, not official **第三項** 法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度で同年六月三十日を含むもの及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度に係る新法第五十三条第一項の道府県民税に係る申告書（法人税法第七十一条第一項（同法第百四十五条第一項において準用する場合を含む。）の申告書（同法第七十二条第一項各号に掲げる事項を記載したものを除く。）に係るものに限る。）の提出期限が施行日以後である場合には、第一項の規定にかかわらず、その法人の当該申告書に係る道府県民税に対する新法第五十一条第一項の規定の適用については、なお従前の例による。 suppl-3411-40/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-3 Where the deadline for filing a return relating to prefectural inhabitant tax under Article 53, paragraph (1) of the New Act for a business year of a corporation that began on or after January 1, 1966, ends on or after the Effective Date and includes June 30, 1966, or for a business year that began before January 1, 1966 and ends on or after June 30, 1966 (limited to a return relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis under Article 145, paragraph (1) of that Act) (excluding one stating the matters listed in the items of Article 72, paragraph (1) of that Act)) is on or after the Effective Date, notwithstanding the provisions of paragraph (1), the provisions then in force continue to govern the application of Article 51, paragraph (1) of the New Act to the prefectural inhabitant tax relating to that return of that corporation. machine translation, not official **第四項** 新法の規定中個人の道府県民税に関する部分は、昭和四十一年度分の個人の道府県民税から適用し、昭和四十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-3411-40/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-4 The provisions of the New Act concerning individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1966, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1965. machine translation, not official **第五項** 新法第三十二条第八項又は第九項の規定を適用する場合において、施行日前に第一条の規定による改正前の地方税法（以下「旧法」という。）の規定によつてした申告で新法に相当の規定があるものは、新法の相当の規定によつてした申告とみなす。 suppl-3411-40/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-5 In applying Article 32, paragraph (8) or (9) of the New Act, a return filed before the Effective Date under the provisions of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") for which the New Act has a corresponding provision is deemed to be a return filed under the corresponding provision of the New Act. machine translation, not official **第六項** 新法第三十二条第八項又は第九項の規定を適用する場合において、これらの規定に規定する前年前三年内の各年に生じた純損失の金額又は雑損失の金額のうちに旧法第三十二条第七項又は第八項の規定により各年における総所得金額、退職所得の金額又は山林所得の金額の計算上控除された金額があるときは、当該控除された金額を当該純損失の金額又は雑損失の金額に相当する金額から控除した金額をもつて当該純損失の金額又は雑損失の金額とみなす。 suppl-3411-40/art-3/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-6 In applying Article 32, paragraph (8) or (9) of the New Act, where the amount of net loss or the amount of casualty loss arising in each year of the three years preceding the previous year prescribed in those provisions includes an amount deducted under Article 32, paragraph (7) or (8) of the Former Act in calculating the amount of gross income, the amount of retirement income or the amount of timber income for each year, the amount obtained by deducting the deducted amount from the amount equivalent to that net loss or casualty loss is deemed to be that net loss or casualty loss. machine translation, not official **第七項** 昭和四十一年度分から昭和四十三年度分までの個人の道府県民税に限り、新法第三十二条第八項の規定を適用する場合において、旧所得税法（昭和二十二年法律第二十七号。以下「旧所得税法」という。）第二十六条の三（同法第二十九条第四項において準用する場合を含む。）の規定による申告書（純損失の金額が生じた年分に係るものに限る。）で施行日前に提出されたものは、その提出期限内に提出された所得税法（昭和四十年法律第三十三号）第二条第一項第三十九号に規定する青色申告書とみなす。 suppl-3411-40/art-3/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-7 Only for individual prefectural inhabitant tax for fiscal year 1966 through fiscal year 1968, in applying Article 32, paragraph (8) of the New Act, a return under Article 26-3 of the Former Income Tax Act (Act No. 27 of 1947; hereinafter referred to as the "Former Income Tax Act") (including as applied mutatis mutandis under Article 29, paragraph (4) of that Act) (limited to one relating to the year in which an amount of net loss arose) that was filed before the Effective Date is deemed to be a blue return prescribed in Article 2, paragraph (1), item (xxxix) of the Income Tax Act (Act No. 33 of 1965) that was filed within its deadline for filing. machine translation, not official **第八項** 昭和四十二年度分から昭和四十四年度分までの個人の道府県民税に限り、新法第三十二条第八項に規定する純損失の金額で昭和四十年における総所得金額、退職所得金額又は山林所得金額の計算上生じたものがあるときは、同項中「その提出期限まで（国の税務官署においてやむを得ない事情があると認めるときは、その提出期限後）に提出し」とあるのは、「提出し」とする。 suppl-3411-40/art-3/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-8 Only for individual prefectural inhabitant tax for fiscal year 1967 through fiscal year 1969, where there is an amount of net loss prescribed in Article 32, paragraph (8) of the New Act that arose in calculating the amount of gross income, the amount of retirement income or the amount of timber income for 1965, the phrase "files by the deadline for filing (or, where the national tax office finds that there are unavoidable circumstances, after the deadline for filing)" in that paragraph is deemed to be replaced with "files". machine translation, not official ### 第四条 suppl-3411-40/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-4 **第一項** 第二条の規定による改正後の地方税法（以下「四十二年法」という。）の規定中第五十条の二の規定によつて課する所得割に関する部分は、昭和四十二年一月一日以後に支払われるべき同条に規定する退職手当等について適用し、同日前に支払われるべき当該退職手当等については、なお従前の例による。 suppl-3411-40/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-4/par-1 Of the provisions of the Local Tax Act as amended by Article 2 (hereinafter referred to as the "1967 Act"), those relating to the income levy imposed under Article 50-2 of the 1967 Act apply to severance pay or other such compensation prescribed in Article 50-2 of the 1967 Act that is to be paid on or after January 1, 1967, and the provisions then in force continue to govern that severance pay or other such compensation to be paid before that date. machine translation, not official **第二項** 四十二年法の規定中個人の道府県民税に関する部分（四十二年法第五十条の二の規定によつて課する所得割に関する規定を除く。）は、昭和四十二年度分の個人の道府県民税から適用し、昭和四十一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-3411-40/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-4/par-2 The provisions of the 1967 Act relating to individual prefectural inhabitant tax (excluding the provisions relating to the income levy imposed under Article 50-2 of the 1967 Act) apply from individual prefectural inhabitant tax for fiscal year 1967, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1966. machine translation, not official ### 第五条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3411-40/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5 **第一項** 新法第七十二条の四第三項の規定は、法人の施行日の属する事業年度分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。以下同じ。）から適用し、法人の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事業税については、なお従前の例による。 suppl-3411-40/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-1 The provisions of Article 72-4, paragraph (3) of the New Act apply from the enterprise tax for the business year of a corporation that includes the Effective Date and the enterprise tax on liquidation income from dissolution or merger on or after that date (including the corporate enterprise tax for business years in liquidation and the corporate enterprise tax to be paid upon the distribution of part of residual assets; the same applies hereinafter), and the provisions then in force continue to govern the enterprise tax of a corporation for each business year through the business year immediately preceding the business year that includes that date and the enterprise tax on liquidation income from dissolution or merger before that date. machine translation, not official **第二項** 新法第七十二条の二十六第六項の規定は、施行日以後に同条第一項本文に規定する申告期限が到来する法人の事業税から適用し、同日前に同項本文に規定する申告期限が到来した法人の事業税については、なお従前の例による。 suppl-3411-40/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-2 The provisions of Article 72-26, paragraph (6) of the New Act apply from the corporate enterprise tax for which the return due date prescribed in the main clause of Article 72-26, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern the corporate enterprise tax for which the return due date prescribed in the main clause of Article 72-26, paragraph (1) of the New Act arrived before that date. machine translation, not official **第三項** 新法第七十二条の三十三の二第一項から第三項までの規定は、法人が施行日以後にこれらの規定に規定する場合に該当することとなる場合について適用し、法人が同日前にこれらの規定に規定する場合に該当することとなつた場合については、なお従前の例による。 suppl-3411-40/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-3 The provisions of Article 72-33-2, paragraphs (1) through (3) of the New Act apply to the case where a corporation comes to fall under the cases prescribed in those provisions on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation came to fall under the cases prescribed in those provisions before that date. machine translation, not official **第四項** 別段の定めがあるものを除き、新法の規定中個人の事業税に関する部分は、昭和四十一年度分の個人の事業税から適用し、昭和四十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-3411-40/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-4 Except as otherwise provided, the provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1966, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1965. machine translation, not official **第五項** 新法第七十二条の十七第三項又は第四項の規定を適用する場合において、施行日前に旧法の規定によつてした申告で新法に相当の規定があるものは、新法の相当の規定によつてした申告とみなす。 suppl-3411-40/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-5 In applying Article 72-17, paragraph (3) or (4) of the New Act, a return filed before the Effective Date under the provisions of the Former Act for which the New Act has a corresponding provision is deemed to be a return filed under the corresponding provision of the New Act. machine translation, not official **第六項** 新法第七十二条の十七第三項又は第四項の規定を適用する場合において、これらの規定に規定する前年前三年内の各年に生じた損失の金額又は被災事業用資産の損失の金額のうちに旧法第七十二条の十七第三項又は第四項の規定により各年における個人の事業の所得の計算上控除された金額があるときは、当該控除された金額を当該損失の金額又は被災事業用資産の損失の金額に相当する金額から控除した金額をもつて当該損失の金額又は被災事業用資産の損失の金額とみなす。 suppl-3411-40/art-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-6 In applying Article 72-17, paragraph (3) or (4) of the New Act, where the amount of loss, or the amount of loss on disaster-damaged business assets, arising in each year of the three years preceding the previous year prescribed in those provisions includes an amount deducted under Article 72-17, paragraph (3) or (4) of the Former Act in calculating the business income of an individual for each year, the amount obtained by deducting the deducted amount from the amount equivalent to that amount of loss or amount of loss on disaster-damaged business assets is deemed to be that amount of loss or amount of loss on disaster-damaged business assets. machine translation, not official **第七項** 新法第七十二条の十七第七項の規定は、昭和四十一年一月一日以後に発生した同条第六項の損失の金額から適用する。 suppl-3411-40/art-5/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-7 The provisions of Article 72-17, paragraph (7) of the New Act apply from the amount of loss under Article 72-17, paragraph (6) of the New Act that occurred on or after January 1, 1966. machine translation, not official ### 第六条 suppl-3411-40/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-6 **第一項** 四十二年法の規定中個人の事業税に関する部分は、昭和四十二年度分の個人の事業税から適用し、昭和四十一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-3411-40/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-6/par-1 The provisions of the 1967 Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1967, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1966. machine translation, not official ### 第七条（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-3411-40/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-7 **第一項** 新法第七十三条の二十四第一項第一号の規定は、昭和四十年四月一日以後に土地を取得した場合について適用する。 suppl-3411-40/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-7/par-1 The provisions of Article 73-24, paragraph (1), item (i) of the New Act apply to the case where land is acquired on or after April 1, 1965. machine translation, not official **第二項** 新法附則第七十九項から第八十二項までの規定は、施行日以後にされる新法附則第七十九項に規定する農地及び採草放牧地の取得について適用する。 suppl-3411-40/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-7/par-2 The provisions of paragraphs (79) through (82) of the Supplementary Provisions of the New Act apply to the acquisition of agricultural land and pasture land prescribed in paragraph (79) of the Supplementary Provisions of the New Act made on or after the Effective Date. machine translation, not official ### 第八条（娯楽施設利用税の交付に関する規定の適用） — Application of Provisions on Distribution of Amusement Facility Use Tax caption: machine translation, not official suppl-3411-40/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-8 **第一項** 新法第百十二条の二の規定は、昭和四十一年六月一日以後におけるゴルフ場の利用に対して課する娯楽施設利用税で道府県に納入され、又は納付された分から適用する。 suppl-3411-40/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-8/par-1 The provisions of Article 112-2 of the New Act apply to the portion of amusement facility use tax imposed on use of golf courses on or after June 1, 1966 that is remitted or paid to a prefecture. machine translation, not official ### 第九条（料理飲食等消費税の課税標準の特例に関する規定の適用） — Application of Provisions on Special Provisions on Tax Base of Consumption Tax on Meals, Drinks, etc. caption: machine translation, not official suppl-3411-40/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-9 **第一項** 新法第百十四条の三第二項に規定する旅館及び飲食店その他これに類する場所の指定は、昭和四十一年八月一日前においても行なうことができる。 suppl-3411-40/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-9/par-1 The designation of inns, restaurants and other similar places prescribed in Article 114-3, paragraph (2) of the New Act may be made even before August 1, 1966. machine translation, not official ### 第十条（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-3411-40/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10 **第一項** 新法第三百十四条の六第一項の規定は、法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度分及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度分の市町村民税並びに施行日以後の解散又は合併による清算所得に対する法人税額に係る市町村民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部の分配により納付すべき法人税額に係る市町村民税を含む。以下同じ。）について適用し、法人の同年一月一日前に開始し、同年六月三十日前に終了する事業年度分及び同年一月一日以後に開始し、施行日前に終了した事業年度分の市町村民税並びに施行日前の解散又は合併による清算所得に対する法人税額に係る市町村民税については、なお従前の例による。この場合において、法人の同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税額に係る市町村民税に対する同項の規定の適用については、同項中「百分の八・九」とあるのは「百分の八・六五」と、「百分の十・七」とあるのは「百分の十・四」とする。 suppl-3411-40/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-1 The provisions of Article 314-6, paragraph (1) of the New Act apply to municipal inhabitant tax for business years of corporations that began on or after January 1, 1966 and end on or after the Effective Date, and business years that began before January 1, 1966 and end on or after June 30, 1966, and to municipal inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger on or after the Effective Date (including municipal inhabitant tax on the corporation tax amount for business years in liquidation of corporations subject to corporation tax on liquidation income and on the corporation tax amount to be paid upon the distribution of part of residual assets; the same applies hereinafter), and the provisions then in force continue to govern municipal inhabitant tax for business years of corporations that began before January 1, 1966 and ended before June 30, 1966, and business years that began on or after January 1, 1966 and ended before the Effective Date, and municipal inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger before the Effective Date. In this case, in applying the provisions of that paragraph to municipal inhabitant tax on the corporation tax amount on income for a business year of a corporation that began before January 1, 1966 and ends on or after June 30, 1966, the phrase "8.9 percent" in that paragraph is deemed to be replaced with "8.65 percent", and the phrase "10.7 percent" with "10.4 percent". machine translation, not official **第二項** 法人の昭和四十一年一月一日前に開始し、同年六月三十日以後に終了する事業年度分の新法第三百二十一条の八第一項の市町村民税に係る申告書（法人税法第七十一条第一項（同法第百四十五条第一項において準用する場合を含む。）の申告書に係るものに限る。以下同じ。）の提出期限が施行日前である場合には、前項の規定にかかわらず、その法人の当該申告書に係る市町村民税として納付した、又は納付すべきであつた市町村民税については、なお従前の例による。 suppl-3411-40/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-2 Where the deadline for filing a return relating to municipal inhabitant tax under Article 321-8, paragraph (1) of the New Act for a business year of a corporation that began before January 1, 1966 and ends on or after June 30, 1966 (limited to a return relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis under Article 145, paragraph (1) of that Act); the same applies hereinafter) is before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the municipal inhabitant tax paid, or that should have been paid, as the municipal inhabitant tax relating to that return of that corporation. machine translation, not official **第三項** 法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度で同年六月三十日を含むもの及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度に係る新法第三百二十一条の八第一項の市町村民税に係る申告書（法人税法第七十一条第一項（同法第百四十五条第一項において準用する場合を含む。）の申告書（同法第七十二条第一項各号に掲げる事項を記載したものを除く。）に係るものに限る。）の提出期限が施行日以後である場合には、第一項の規定にかかわらず、その法人の当該申告書に係る市町村民税に対する新法第三百十四条の六第一項の規定の適用については、なお従前の例による。 suppl-3411-40/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-3 Where the deadline for filing a return relating to municipal inhabitant tax under Article 321-8, paragraph (1) of the New Act for a business year of a corporation that began on or after January 1, 1966, ends on or after the Effective Date and includes June 30, 1966, or for a business year that began before January 1, 1966 and ends on or after June 30, 1966 (limited to a return relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis under Article 145, paragraph (1) of that Act) (excluding one stating the matters listed in the items of Article 72, paragraph (1) of that Act)) is on or after the Effective Date, notwithstanding the provisions of paragraph (1), the provisions then in force continue to govern the application of Article 314-6, paragraph (1) of the New Act to the municipal inhabitant tax relating to that return of that corporation. machine translation, not official **第四項** 新法の規定中個人の市町村民税に関する部分は、昭和四十一年度分の個人の市町村民税から適用し、昭和四十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-3411-40/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-4 The provisions of the New Act concerning individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1966, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1965. machine translation, not official **第五項** 新法第三百十三条第八項又は第九項の規定を適用する場合において、施行日前に旧法の規定によつてした申告で新法に相当の規定があるものは、新法の相当の規定によつてした申告とみなす。 suppl-3411-40/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-5 In applying Article 313, paragraph (8) or (9) of the New Act, a return filed before the Effective Date under the provisions of the Former Act for which the New Act has a corresponding provision is deemed to be a return filed under the corresponding provision of the New Act. machine translation, not official **第六項** 新法第三百十三条第八項又は第九項の規定を適用する場合において、これらの規定に規定する前年前三年内の各年に生じた純損失の金額又は雑損失の金額のうちに旧法第三百十三条第七項又は第八項の規定により各年における総所得金額、退職所得の金額又は山林所得の金額の計算上控除された金額があるときは、当該控除された金額を当該純損失の金額又は雑損失の金額に相当する金額から控除した金額をもつて当該純損失の金額又は雑損失の金額とみなす。 suppl-3411-40/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-6 In applying Article 313, paragraph (8) or (9) of the New Act, where the amount of net loss or the amount of casualty loss arising in each year of the three years preceding the previous year prescribed in those provisions includes an amount deducted under Article 313, paragraph (7) or (8) of the Former Act in calculating the amount of gross income, the amount of retirement income or the amount of timber income for each year, the amount obtained by deducting the deducted amount from the amount equivalent to that net loss or casualty loss is deemed to be that net loss or casualty loss. machine translation, not official **第七項** 昭和四十一年度分から昭和四十三年度分までの個人の市町村民税に限り、新法第三百十三条第八項の規定を適用する場合において、旧所得税法第二十六条の三（同法第二十九条第四項において準用する場合を含む。）の規定による申告書（純損失の金額が生じた年分に係るものに限る。）で施行日前に提出されたものは、その提出期限内に提出された所得税法第二条第一項第三十九号に規定する青色申告書とみなす。 suppl-3411-40/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-7 Only for individual municipal inhabitant tax for fiscal year 1966 through fiscal year 1968, in applying Article 313, paragraph (8) of the New Act, a return under Article 26-3 of the Former Income Tax Act (including as applied mutatis mutandis under Article 29, paragraph (4) of that Act) (limited to one relating to the year in which an amount of net loss arose) that was filed before the Effective Date is deemed to be a blue return prescribed in Article 2, paragraph (1), item (xxxix) of the Income Tax Act that was filed within its deadline for filing. machine translation, not official **第八項** 昭和四十二年度分から昭和四十四年度分までの個人の市町村民税に限り、新法第三百十三条第八項に規定する純損失の金額で昭和四十年における総所得金額、退職所得金額又は山林所得金額の計算上生じたものがあるときは、同項中「その提出期限まで（国の税務官署においてやむを得ない事情があると認めるときは、その提出期限後）に提出し」とあるのは、「提出し」とする。 suppl-3411-40/art-10/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-8 Only for individual municipal inhabitant tax for fiscal year 1967 through fiscal year 1969, where there is an amount of net loss prescribed in Article 313, paragraph (8) of the New Act that arose in calculating the amount of gross income, the amount of retirement income or the amount of timber income for 1965, the phrase "files by the deadline for filing (or, where the national tax office finds that there are unavoidable circumstances, after the deadline for filing)" in that paragraph is deemed to be replaced with "files". machine translation, not official ### 第十一条 suppl-3411-40/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-11 **第一項** 四十二年法の規定中第三百二十八条の規定によつて課する所得割に関する部分は、昭和四十二年一月一日以後に支払われるべき同条に規定する退職手当等について適用し、同日前に支払われるべき当該退職手当等については、なお従前の例による。 suppl-3411-40/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-11/par-1 Of the provisions of the 1967 Act, those relating to the income levy imposed under Article 328 of the 1967 Act apply to severance pay or other such compensation prescribed in Article 328 of the 1967 Act that is to be paid on or after January 1, 1967, and the provisions then in force continue to govern that severance pay or other such compensation to be paid before that date. machine translation, not official **第二項** 四十二年法の規定中個人の市町村民税に関する部分（四十二年法第三百二十八条の規定によつて課する所得割に関する規定を除く。）は、昭和四十二年度分の個人の市町村民税から適用し、昭和四十一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-3411-40/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-11/par-2 The provisions of the 1967 Act relating to individual municipal inhabitant tax (excluding the provisions relating to the income levy imposed under Article 328 of the 1967 Act) apply from individual municipal inhabitant tax for fiscal year 1967, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1966. machine translation, not official ### 第十二条（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-3411-40/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12 **第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、昭和四十一年度分の固定資産税から適用し、昭和四十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-3411-40/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1966, and the provisions then in force continue to govern fixed assets tax through fiscal year 1965. machine translation, not official **第二項** 旧法第三百四十九条の三第六項の規定は、同項に規定する機械設備等で昭和四十一年三月三十一日までの間において取得され、又は製作されたものに対して課する昭和四十四年度分までの固定資産税については、なおその効力を有する。 suppl-3411-40/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-2 The provisions of Article 349-3, paragraph (6) of the Former Act remain in force with respect to fixed assets tax through fiscal year 1969 imposed on machinery and facilities, etc. prescribed in that paragraph that were acquired or manufactured through March 31, 1966. machine translation, not official **第三項** 新法第三百四十九条の三第十八項の規定は、昭和四十年一月二日以後において取得された同項に規定する線路設備等について、昭和四十一年度分の固定資産税から適用する。 suppl-3411-40/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-3 The provisions of Article 349-3, paragraph (18) of the New Act apply, from fixed assets tax for fiscal year 1966, to track facilities, etc. prescribed in that paragraph that were acquired on or after January 2, 1965. machine translation, not official **第四項** 新法附則第五十八項から第六十項までの規定は、昭和四十二年度分の固定資産税から適用する。 suppl-3411-40/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-4 The provisions of paragraphs (58) through (60) of the Supplementary Provisions of the New Act apply from fixed assets tax for fiscal year 1967. machine translation, not official **第五項** 旧法附則第三十八項及び第三十九項の規定は、昭和四十一年度分の固定資産税に係る土地課税台帳又は土地補充課税台帳への登録及び第四百三十二条第一項の規定に基づく審査の申出については、なおその効力を有する。 suppl-3411-40/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-5 The provisions of paragraphs (38) and (39) of the Supplementary Provisions of the Former Act remain in force with respect to registration in the land tax ledger or supplementary land tax ledger relating to fixed assets tax for fiscal year 1966 and applications for review based on the provisions of Article 432, paragraph (1). machine translation, not official **第六項** 昭和四十一年度に係る賦課期日において地目の変換その他これに類する特別の事情がある土地又は同年度において新たに固定資産税を課することとなる土地について、前項の規定によりなおその効力を有するものとされる旧法附則第三十八項の規定により土地課税台帳若しくは土地補充課税台帳に登録された農地に係る旧法附則第三十五項に規定する昭和三十八年度分の課税標準額（当該土地が昭和四十一年度分の固定資産税について旧法第三百四十九条の三第十項又は第十七項の規定の適用を受けるものであるときは、これらの規定に定める率を乗ずる前の額とする。以下この項において同じ。）又は同項の規定により土地課税台帳若しくは土地補充課税台帳に登録された宅地等に係る昭和三十八年度分の課税標準額の一・二倍の額を一・二で除して得た額は、それぞれ、当該農地又は宅地等の地方税法等の一部を改正する法律（昭和四十四年法律第十六号）による改正後の地方税法附則第十七条第三号又は第四号に規定する農地比準価格又は宅地等比準価格で昭和四十一年度分の固定資産税に係るものとみなす。 suppl-3411-40/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-6 With respect to land for which, on the assessment date for fiscal year 1966, there are special circumstances such as a change of land category, or land on which fixed assets tax is newly to be imposed in that fiscal year, the tax base amount for fiscal year 1963 prescribed in paragraph (35) of the Supplementary Provisions of the Former Act relating to agricultural land registered in the land tax ledger or supplementary land tax ledger under paragraph (38) of the Supplementary Provisions of the Former Act, which remains in force under the preceding paragraph (where that land is subject to Article 349-3, paragraph (10) or (17) of the Former Act for fixed assets tax for fiscal year 1966, the amount before multiplying by the rate prescribed in those provisions; the same applies hereinafter in this paragraph), or the amount obtained by dividing by 1.2 an amount 1.2 times the tax base amount for fiscal year 1963 relating to building land, etc. registered in the land tax ledger or supplementary land tax ledger under paragraph (38) of the Supplementary Provisions of the Former Act, is deemed to be, respectively, the agricultural land comparison-based price or the building land, etc. comparison-based price prescribed in Article 17, item (iii) or (iv) of the Supplementary Provisions of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 16 of 1969) relating to fixed assets tax for fiscal year 1966 for that agricultural land or building land, etc. machine translation, not official ### 第十三条（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-3411-40/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-13 **第一項** 新法第四百八十九条第七項から第九項まで及び第十四項の規定は、昭和四十一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、同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-3411-40/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-13/par-1 The provisions of Article 489, paragraphs (7) through (9) and (14) of the New Act apply from the portion on or after June 1, 1966 (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, 1966 (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 ### 第十四条（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-3411-40/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-14 **第一項** 新法の規定中国民健康保険税に関する部分は、昭和四十一年度分の国民健康保険税から適用し、昭和四十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-3411-40/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-14/par-1 The provisions of the New Act relating to national health insurance tax apply from national health insurance tax for fiscal year 1966, and the provisions then in force continue to govern national health insurance tax through fiscal year 1965. machine translation, not official ### 第十五条 suppl-3411-40/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-15 **第一項** 四十二年法の規定中国民健康保険税に関する部分は、昭和四十三年度分の国民健康保険税から適用する。 suppl-3411-40/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-15/par-1 The provisions of the 1967 Act relating to national health insurance tax apply from national health insurance tax for fiscal year 1968. machine translation, not official **第二項** 昭和四十一年度分及び昭和四十二年度分の国民健康保険税については、第二条の規定による改正前の地方税法の規定を適用するものとする。 suppl-3411-40/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-15/par-2 The provisions of the Local Tax Act prior to amendment by Article 2 apply to national health insurance tax for fiscal year 1966 and fiscal year 1967. machine translation, not official ### 第十六条（都の特例に関する規定の適用） — Application of Provisions on Special Provisions for Tokyo Metropolis caption: machine translation, not official suppl-3411-40/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-16 **第一項** 新法第七百三十四条第三項の規定は、法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度分及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度分の都民税並びに施行日以後の解散又は合併による清算所得に対する法人税額に係る都民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部の分配により納付すべき法人税額に係る都民税を含む。以下同じ。）について適用し、法人の同年一月一日前に開始し、同年六月三十日前に終了する事業年度分及び同年一月一日以後に開始し、施行日前に終了した事業年度分の法人税額に係る都民税並びに施行日前の解散又は合併による清算所得に対する法人税額に係る都民税については、なお従前の例による。この場合において、法人の同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税額に係る都民税に対する同項の規定の適用については、同項中「百分の十四・七」とあるのは「百分の十四・三」と、「百分の十七・七」とあるのは「百分の十七・二」とする。 suppl-3411-40/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-16/par-1 The provisions of Article 734, paragraph (3) of the New Act apply to Tokyo inhabitant tax for business years of corporations that began on or after January 1, 1966 and end on or after the Effective Date, and business years that began before January 1, 1966 and end on or after June 30, 1966, and to Tokyo inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger on or after the Effective Date (including Tokyo inhabitant tax on the corporation tax amount for business years in liquidation of corporations subject to corporation tax on liquidation income and on the corporation tax amount to be paid upon the distribution of part of residual assets; the same applies hereinafter), and the provisions then in force continue to govern Tokyo inhabitant tax on the corporation tax amount for business years of corporations that began before January 1, 1966 and ended before June 30, 1966, and business years that began on or after January 1, 1966 and ended before the Effective Date, and Tokyo inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger before the Effective Date. In this case, in applying the provisions of that paragraph to Tokyo inhabitant tax on the corporation tax amount on income for a business year of a corporation that began before January 1, 1966 and ends on or after June 30, 1966, the phrase "14.7 percent" in that paragraph is deemed to be replaced with "14.3 percent", and the phrase "17.7 percent" with "17.2 percent". machine translation, not official ### 第十七条（改正前の地方税法の規定に基づいて課し、又は課すべきであつた地方税の取扱い） — Treatment of Local Tax Imposed, or That Should Have Been Imposed, Under the Provisions of the Local Tax Act Before Amendment caption: machine translation, not official suppl-3411-40/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-17 **第一項** 改正前の地方税法の規定に基づいて課し、又は課すべきであつた地方税については、なお従前の例による。 suppl-3411-40/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-17/par-1 With respect to local tax imposed, or that should have been imposed, under the provisions of the Local Tax Act prior to amendment, the provisions then in force continue to govern. machine translation, not official ### 第十八条（罰則に関する規定の適用） — Application of Provisions on Penal Provisions caption: machine translation, not official suppl-3411-40/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-18 **第一項** この法律の施行前にした違反行為及びこの附則の規定によりなお従前の例によることとされる改正前の地方税法の規定に係る地方税に係るこの法律の施行後にした違反行為に対する罰則の適用については、なお従前の例による。 suppl-3411-40/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-18/par-1 With respect to the application of penal provisions to violations committed before the enforcement of this Act and to violations committed after the enforcement of this Act relating to local tax under the provisions of the Local Tax Act prior to amendment that are, under the provisions of these Supplementary Provisions, to continue to be governed by the provisions then in force, the provisions then in force continue to govern. machine translation, not official ### 第十九条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3411-40/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-19 **第一項** 前十八条に規定するもののほか、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-3411-40/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-19/par-1 Beyond what is provided for in the preceding 18 Articles, necessary transitional measures for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3411-40/art-2/par-1: 第十五条の九 → 地方税法 第十五条の九 (Article 15-9), art-15-9 — https://japanlaw.org/ja/local-tax-act/art-15-9 · https://japanlaw.org/l/325AC0000000226/art-15-9 - suppl-3411-40/art-2/par-1: 第二十条の九の三 → 地方税法 第二十条の九の三 (Article 20-9-3), art-20-9-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3 - suppl-3411-40/art-3/par-1: 新法第五十一条第一項 → 地方税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1 - suppl-3411-40/art-3/par-2: 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-3411-40/art-3/par-2: 前項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3411-40/art-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-1 - suppl-3411-40/art-3/par-3: 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-3411-40/art-3/par-3: 第一項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3411-40/art-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-1 - suppl-3411-40/art-3/par-3: 新法第五十一条第一項 → 地方税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1 - suppl-3411-40/art-3/par-5: 新法第三十二条第八項 → 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-3411-40/art-3/par-5: 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-3411-40/art-3/par-6: 新法第三十二条第八項 → 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-3411-40/art-3/par-6: 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-3411-40/art-3/par-7: 新法第三十二条第八項 → 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-3411-40/art-3/par-7: 所得税法（昭和四十年法律第三十三号）第二条第一項第三十九号 → 所得税法 第二条第一項第三十九号 (Article 2, paragraph (1), item (xxxix)), art-2/par-1/item-39 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-39 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-39 - suppl-3411-40/art-3/par-8: 新法第三十二条第八項 → 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-3411-40/art-4/par-2: 四十二年法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - suppl-3411-40/art-5/par-1: 新法第七十二条の四第三項 → 地方税法 第七十二条の四第三項 (Article 72-4, paragraph (3)), art-72-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-3 - suppl-3411-40/art-5/par-2: 新法第七十二条の二十六第六項 → 地方税法 第七十二条の二十六第六項 (Article 72-26, paragraph (6)), art-72-26/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-6 - suppl-3411-40/art-5/par-2: 同条第一項 → 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-3411-40/art-5/par-3: 新法第七十二条の三十三の二第一項から第三項まで → 地方税法 第七十二条の三十三第一項 (Article 72-33, paragraph (1)), art-72-33/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-33/par-1 - suppl-3411-40/art-5/par-5: 新法第七十二条の十七第三項 → 地方税法 第七十二条の十七第三項 (Article 72-17, paragraph (3)), art-72-17/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-3 - suppl-3411-40/art-5/par-6: 新法第七十二条の十七第三項 → 地方税法 第七十二条の十七第三項 (Article 72-17, paragraph (3)), art-72-17/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-3 - suppl-3411-40/art-7/par-1: 新法第七十三条の二十四第一項第一号 → 地方税法 第七十三条の二十四第一項第一号 (Article 73-24, paragraph (1), item (i)), art-73-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-1 - suppl-3411-40/art-10/par-1: 新法第三百十四条の六第一項 → 地方税法 第三百十四条の六第一項 (Article 314-6, paragraph (1)), art-314-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-6/par-1 - suppl-3411-40/art-10/par-2: 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-3411-40/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-3411-40/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-1 - suppl-3411-40/art-10/par-3: 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-3411-40/art-10/par-3: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3411-40/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-1 - suppl-3411-40/art-10/par-3: 新法第三百十四条の六第一項 → 地方税法 第三百十四条の六第一項 (Article 314-6, paragraph (1)), art-314-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-6/par-1 - suppl-3411-40/art-10/par-5: 新法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-3411-40/art-10/par-5: 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-3411-40/art-10/par-6: 新法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-3411-40/art-10/par-6: 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-3411-40/art-10/par-7: 新法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-3411-40/art-10/par-7: 所得税法第二条第一項第三十九号 → 所得税法 第二条第一項第三十九号 (Article 2, paragraph (1), item (xxxix)), art-2/par-1/item-39 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-39 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-39 - suppl-3411-40/art-10/par-8: 新法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-3411-40/art-11/par-2: 四十二年法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/ja/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-3411-40/art-12/par-3: 新法第三百四十九条の三第十八項 → 地方税法 第三百四十九条の三第十七項 (Article 349-3, paragraph (17)), art-349-3/par-17 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-17 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-17 - suppl-3411-40/art-12/par-6: 前項 → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-3411-40/art-12/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-5 - suppl-3411-40/art-12/par-6: この項 → 地方税法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-3411-40/art-12/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-6 - suppl-3411-40/art-12/par-6: 地方税法附則第十七条第三号 → 地方税法 附則第十七条第一項第三号 (Supplementary Provisions, Article 17, paragraph (1), item (iii)), suppl-3251-226/art-17/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-3 - suppl-3411-40/art-12/par-6: 第四号 → 地方税法 附則第十七条第一項第四号 (Supplementary Provisions, Article 17, paragraph (1), item (iv)), suppl-3251-226/art-17/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-4 - suppl-3411-40/art-16/par-1: 新法第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/ja/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-3411-40/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-1 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3411-40/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3411-40/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-11 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3411-40/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3411-40/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-13 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3411-40/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-14 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3411-40/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-15 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3411-40/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-16 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3411-40/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-17 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3411-40/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-18 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3411-40/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-2 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3411-40/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3411-40/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-4 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3411-40/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3411-40/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-6 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3411-40/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-7 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3411-40/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-8 - suppl-3411-40/art-19/par-1: 前十八条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3411-40/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-9 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条第二項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-2 - 地方税法 附則第三条第三項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-3 - 地方税法 附則第十条第二項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-2 - 地方税法 附則第十条第三項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-3 - 地方税法 附則第十二条第六項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-12/par-6 - 地方税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-19/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-20261027T202151-276, 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-20261027T214204-233, 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