# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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- 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-3421-25`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3421-25
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-25
- 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.
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## 附 則 昭和四二年五月三一日法律第二五号
suppl-3421-25 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25
### 第一条（施行期日） — Effective Date
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suppl-3421-25/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-1
**第一項** この法律は、昭和四十二年六月一日から施行する。ただし、第一条中地方税法第四百九十条の二第一項の改正部分及び同法の附則に第九十七項を加える改正部分は昭和四十二年七月一日から、第二条の規定は昭和四十三年一月一日から施行する。
suppl-3421-25/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-1/par-1
This Act comes into effect as of June 1, 1967; provided, however, that the part of Article 1 amending Article 490-2, paragraph (1) of the Local Tax Act and the part adding paragraph (97) to the Supplementary Provisions of that Act come into effect as of July 1, 1967, and the provisions of Article 2 come into effect as of January 1, 1968.
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### 第二条（端数計算に関する規定の適用） — Application of Provisions on Calculation of Fractions
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suppl-3421-25/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/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。）第二十条の四の二第二項（同条第七項において準用する場合を含む。）の規定は、昭和四十二年六月一日（以下「施行日」という。）以後に確定する過少申告加算金、不申告加算金若しくは重加算金、同日以後に納付され、若しくは納入される延滞金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-3421-25/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-2/par-1
The provisions of Article 20-4-2, paragraph (2) of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") (including as applied mutatis mutandis under Article 20-4-2, paragraph (7) of the New Act) apply to additional charge for understatement, additional charge for failure to file or substantial additional charge finalized on or after June 1, 1967 (hereinafter referred to as the "Effective Date"), delinquency charge paid or remitted 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.
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### 第三条（延滞金の免除に関する規定の適用） — Application of Provisions on Exemption from Delinquency Charge
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suppl-3421-25/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-3
**第一項** 新法第二十条の九の三第一項の規定は、施行日以後に納付され、又は納入され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-3421-25/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-3/par-1
The provisions of Article 20-9-3, paragraph (1) of the New Act apply to delinquency charge paid or remitted on or after 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.
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### 第四条（延滞金の算定に関する規定の適用） — Application of Provisions on Calculation of Delinquency Charge
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suppl-3421-25/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-4
**第一項** 前二条、次条第六項、附則第七条第二項及び附則第十一条第六項の規定の適用がある場合を除き、新法の規定中延滞金の算定に関する部分は、施行日以後に納付し又は納入すべき期限が到来する地方税に係る延滞金について適用し、同日前に納付し又は納入すべき期限が到来した地方税に係る延滞金については、なお従前の例による。
suppl-3421-25/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-4/par-1
Except where the provisions of the preceding two Articles, paragraph (6) of the following Article, Article 7, paragraph (2) of the Supplementary Provisions and Article 11, paragraph (6) of the Supplementary Provisions apply, the provisions of the New Act concerning the calculation of delinquency charge apply to delinquency charge on local tax for which the time limit for payment or remittance arrives on or after the Effective Date, and the provisions then in force continue to govern delinquency charge on local tax for which the time limit for payment or remittance arrived before that date.
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### 第五条（道府県民税に関する規定の適用） — Application of Provisions on Prefectural Inhabitant Tax
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suppl-3421-25/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5
**第一項** 新法第五十二条の規定は、施行日以後に終了する事業年度又は新法第五十三条第六項の期間に係る法人の道府県民税について適用し、同日前に終了した事業年度又は同項の期間に係る法人の道府県民税については、なお従前の例による。
suppl-3421-25/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-1
The provisions of Article 52 of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 53, paragraph (6) of the New Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before that date or for the period prescribed in Article 53, paragraph (6) of the New Act.
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**第二項** 法人の施行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。第四項において同じ。）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-3421-25/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-2
Where the deadline for filing the return under Article 53, paragraph (1) of the New Act (limited to one 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 in paragraph (4)) for a business year of a corporation ending on or after the Effective Date 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.
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**第三項** 新法第五十三条第十項の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、同日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。
suppl-3421-25/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-3
The provisions of Article 53, paragraph (10) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before that date.
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**第四項** 新法第五十三条第十二項の規定は、施行日以後に同条第一項の申告書の提出期限が到来する法人の道府県民税について適用し、当該期限が同日前に到来した法人の道府県民税については、なお従前の例による。
suppl-3421-25/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-4
The provisions of Article 53, paragraph (12) of the New Act apply to corporate prefectural inhabitant tax for which the deadline for filing the return under Article 53, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for which that deadline arrived before that date.
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**第五項** 新法第五十七条の規定は、施行日以後に終了する事業年度分の法人の道府県民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税（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分配により納付すべき法人税額に係る法人の道府県民税を含む。以下この項において同じ。）について適用し、同日前に終了した事業年度分の法人の道府県民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税については、なお従前の例による。
suppl-3421-25/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-5
The provisions of Article 57 of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date and corporate prefectural inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger on or after that date (including corporate 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 distribution of part of residual assets; the same applies in this paragraph), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before that date and corporate prefectural inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger before that date.
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**第六項** 新法第五十六条第三項及び第六十四条第二項の規定は、施行日以後に納付される法人の道府県民税に係る延滞金について適用する。
suppl-3421-25/art-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-6
The provisions of Article 56, paragraph (3) and Article 64, paragraph (2) of the New Act apply to delinquency charge on corporate prefectural inhabitant tax paid on or after the Effective Date.
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**第七項** 別段の定めがあるものを除き、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-3421-25/art-5/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-7
Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax 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.
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### 第六条
suppl-3421-25/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-6
**第一項** 第二条の規定による改正後の地方税法（以下「四十三年法」という。）の規定中個人の道府県民税に関する部分は、昭和四十三年度分の個人の道府県民税から適用し、昭和四十二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-3421-25/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-6/par-1
The provisions of the Local Tax Act as amended by Article 2 (hereinafter referred to as the "1968 Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1968, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1967.
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### 第七条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax
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suppl-3421-25/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7
**第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に終了する事業年度分の法人の事業税及び同日以後の解散又は合併による清算所得に対する法人の事業税（清算所得に対する事業税を課される法人の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分配により納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、同日前に終了した事業年度分の法人の事業税及び同日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。
suppl-3421-25/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-1
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income from dissolution or merger on or after that date (including corporate enterprise tax for business years in liquidation of corporations subject to enterprise tax on liquidation income and corporate enterprise tax to be paid upon distribution of part of residual assets; the same applies in this paragraph), and the provisions then in force continue to govern corporate enterprise tax for business years ending before that date and corporate enterprise tax on liquidation income from dissolution or merger before that date.
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**第二項** 新法第七十二条の四十五第二項の規定は、施行日以後に納付される法人の事業税に係る延滞金について適用する。
suppl-3421-25/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-2
The provisions of Article 72-45, paragraph (2) of the New Act apply to delinquency charge on corporate enterprise tax paid on or after the Effective Date.
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**第三項** 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-3421-25/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-3
Except as otherwise provided, the provisions of the New 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.
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### 第八条
suppl-3421-25/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-8
**第一項** 四十三年法の規定中個人の事業税に関する部分は、昭和四十三年度分の個人の事業税から適用し、昭和四十二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-3421-25/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-8/par-1
The provisions of the 1968 Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1968, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1967.
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### 第九条（不動産取得税に関する規定の適用） — Application of Provisions on Real Property Acquisition Tax
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suppl-3421-25/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-9
**第一項** 新法附則第七項及び第九項の規定は、施行日以後の土地の取得に対する不動産取得税について適用する。
suppl-3421-25/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-9/par-1
The provisions of paragraphs (7) and (9) of the Supplementary Provisions of the New Act apply to real property acquisition tax on acquisitions of land on or after the Effective Date.
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### 第十条（道府県たばこ消費税に関する規定の適用） — Application of Provisions on Prefectural Tobacco Consumption Tax
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suppl-3421-25/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10
**第一項** 新法第七十四条の二の規定は、日本専売公社が昭和四十二年三月一日以後小売人又は消費者に売り渡した製造たばこについて適用し、同日前に当該売渡しをした製造たばこについては、なお従前の例による。
suppl-3421-25/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10/par-1
The provisions of Article 74-2 of the New Act apply to manufactured tobacco sold by the Japan Monopoly Corporation to retailers or consumers on or after March 1, 1967, and the provisions then in force continue to govern manufactured tobacco so sold before that date.
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**第二項** 日本専売公社は、昭和四十二年三月又は同年四月において小売人又は消費者に売り渡した製造たばこについて新法第七十四条の二に規定する税率を適用して計算した道府県たばこ消費税の額と当該売渡しをした製造たばこについて第一条の規定による改正前の地方税法（以下「旧法」という。）第七十四条の二に規定する税率を適用して計算した道府県たばこ消費税の額との差額に相当する道府県たばこ消費税の額を、それぞれ同年六月三十日又は同年七月三十一日までに申告納付しなければならない。
suppl-3421-25/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10/par-2
The Japan Monopoly Corporation must file and pay, by June 30 or July 31 of that year respectively, the amount of prefectural tobacco consumption tax equivalent to the difference between the amount of prefectural tobacco consumption tax calculated by applying the tax rate prescribed in Article 74-2 of the New Act to manufactured tobacco sold to retailers or consumers in March 1967 or April 1967 and the amount of prefectural tobacco consumption tax calculated by applying the tax rate prescribed in Article 74-2 of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") to the manufactured tobacco so sold.
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**第三項** 新法第七十四条の四第二項から第五項まで及び第七十四条の五の規定は、前項の規定による道府県たばこ消費税の申告納付及び当該道府県たばこ消費税に係る延滞金の納付について準用する。
suppl-3421-25/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10/par-3
The provisions of Article 74-4, paragraphs (2) through (5) and Article 74-5 of the New Act apply mutatis mutandis to the filing and payment of prefectural tobacco consumption tax under the preceding paragraph and the payment of delinquency charge on that prefectural tobacco consumption tax.
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### 第十一条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax
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suppl-3421-25/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11
**第一項** 新法第三百十二条の規定は、施行日以後に終了する事業年度又は新法第三百二十一条の八第六項の期間に係る法人の市町村民税について適用し、同日前に終了した事業年度又は同項の期間に係る法人の市町村民税については、なお従前の例による。
suppl-3421-25/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-1
The provisions of Article 312 of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 321-8, paragraph (6) of the New Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before that date or for the period prescribed in Article 321-8, paragraph (6) of the New Act.
machine translation, not official
**第二項** 法人の施行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。第四項において同じ。）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-3421-25/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-2
Where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act (limited to one 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 in paragraph (4)) for a business year of a corporation ending on or after the Effective Date 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** 新法第三百二十一条の八第十項の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用し、同日前に終了した事業年度分の法人の市町村民税については、なお従前の例による。
suppl-3421-25/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-3
The provisions of Article 321-8, paragraph (10) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before that date.
machine translation, not official
**第四項** 新法第三百二十一条の八第十二項の規定は、施行日以後に同条第一項の申告書の提出期限が到来する法人の市町村民税について適用し、当該期限が同日前に到来した法人の市町村民税については、なお従前の例による。
suppl-3421-25/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-4
The provisions of Article 321-8, paragraph (12) of the New Act apply to corporate municipal inhabitant tax for which the deadline for filing the return under Article 321-8, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for which that deadline arrived before that date.
machine translation, not official
**第五項** 新法第三百二十一条の十三の規定は、施行日以後に終了する事業年度分の法人の市町村民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の市町村民税（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分配により納付すべき法人税額に係る法人の市町村民税を含む。以下この項において同じ。）について適用し、同日前に終了した事業年度分の法人の市町村民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の市町村民税については、なお従前の例による。
suppl-3421-25/art-11/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-5
The provisions of Article 321-13 of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date and corporate municipal inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger on or after that date (including corporate 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 distribution of part of residual assets; the same applies in this paragraph), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before that date and corporate municipal inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger before that date.
machine translation, not official
**第六項** 新法第三百二十一条の十二第三項及び第三百二十七条第二項の規定は、施行日以後に納付される法人の市町村民税に係る延滞金について適用する。
suppl-3421-25/art-11/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-6
The provisions of Article 321-12, paragraph (3) and Article 327, paragraph (2) of the New Act apply to delinquency charge on corporate municipal inhabitant tax paid on or after the Effective Date.
machine translation, not official
**第七項** 別段の定めがあるものを除き、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-3421-25/art-11/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-7
Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax 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
**第八項** 新法第三百二十一条の五の二（新法第三百二十八条の五第三項において準用する場合を含む。）の規定は、施行日以後に徴収した同条に規定する納入金を納入する場合について適用し、同日前に徴収した当該納入金については、なお従前の例による。
suppl-3421-25/art-11/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-8
The provisions of Article 321-5-2 of the New Act (including as applied mutatis mutandis under Article 328-5, paragraph (3) of the New Act) apply to the case of remitting the remittance prescribed in Article 321-5-2 of the New Act collected on or after the Effective Date, and the provisions then in force continue to govern that remittance collected before that date.
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### 第十二条
suppl-3421-25/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-12
**第一項** 四十三年法の規定中個人の市町村民税に関する部分は、昭和四十三年度分の個人の市町村民税から適用し、昭和四十二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-3421-25/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-12/par-1
The provisions of the 1968 Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1968, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1967.
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### 第十三条（固定資産税に関する規定の適用） — Application of Provisions on Fixed Assets Tax
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suppl-3421-25/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13
**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、昭和四十二年度分の固定資産税から適用し、昭和四十一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-3421-25/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/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 1967, and the provisions then in force continue to govern fixed assets tax through fiscal year 1966.
machine translation, not official
**第二項** 新法第三百四十九条の三第二十項の規定は、昭和四十一年一月一日以前において建設された同項に規定する地下道又は跨線道路橋で自治省令で定めるもの（以下この項及び次項において「地下道等」という。）のうち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二項又は第十七項の規定の適用を受けていたものの昭和四十二年度分以後の固定資産税についても適用する。
suppl-3421-25/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/par-2
The provisions of Article 349-3, paragraph (20) of the New Act also apply to fixed assets tax for fiscal year 1967 and after on those underpasses or road overpasses over railway lines prescribed in that paragraph that were constructed on or before January 1, 1966 and are specified by Order of the Ministry of Home Affairs (hereinafter in this paragraph and the following paragraph referred to as "underpasses, etc."), among which those that were subject to Article 349-3, paragraph (2) or (17) of the Former Act with respect to fixed assets tax for fiscal year 1966.
machine translation, not official
**第三項** 新法第三百四十九条の三第二十項に規定する地下道等に対して課する昭和四十二年度分の固定資産税については、市町村長は、新法第四百十五条の規定による固定資産課税台帳の縦覧に代えて、当該地下道等の価格及びその価格に同項に定める率を乗じて得た額を当該地下道等の所有者に通知しなければならない。この場合においては、新法第四百十七条第一項中「第四百十五条第一項の規定によつて固定資産課税台帳を縦覧に供した日以後において固定資産の価格等の登録がなされていないこと又は登録された価格等」とあるのは「固定資産の価格等の通知をした日以後において当該通知に係る価格等」とし、新法第四百三十二条第一項中「第四百十五条第一項（第四百十九条第三項の場合を含む。）の縦覧期間の初日からその末日後十日までの間において、」とあるのは「当該固定資産の価格等の通知を受けた日」とする。
suppl-3421-25/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/par-3
With respect to fixed assets tax for fiscal year 1967 imposed on the underpasses, etc. prescribed in Article 349-3, paragraph (20) of the New Act, the mayor of the municipality must, in place of making the fixed assets tax ledger available for inspection under Article 415 of the New Act, notify the owner of the underpasses, etc. of the price of the underpasses, etc. and the amount obtained by multiplying that price by the rate prescribed in Article 349-3, paragraph (20) of the New Act. In this case, the phrase "that the price, etc. of fixed assets has not been registered on or after the day on which the fixed assets tax ledger was made available for inspection under the provisions of Article 415, paragraph (1), or the registered price, etc." in Article 417, paragraph (1) of the New Act is deemed to be replaced with "the price, etc. relating to the notice on or after the day on which notice of the price, etc. of the fixed assets was given", and the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) to 10 days after its last day," in Article 432, paragraph (1) of the New Act with "the day on which notice of the price, etc. of the fixed assets was received".
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**第四項** 新法第三百四十九条の五の規定は、施行日前において建設された一の工場又は発電所若しくは変電所（以下この項並びに附則第二十二条第二項及び第三項において「一の工場」という。）（一の工場に増設された設備で一の工場に類すると認められるものを含む。以下同じ。）の用に供する償却資産で、当該一の工場が建設された日の属する年の翌年（その日が一月一日である場合には、その日の属する年）の四月一日の属する年度から昭和四十二年度までの年度の数が五をこえないもの（次項の規定の適用を受けるものを除く。）の昭和四十二年度分以後の固定資産税についても適用する。
suppl-3421-25/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/par-4
The provisions of Article 349-5 of the New Act also apply to fixed assets tax for fiscal year 1967 and after on depreciable assets used for a single factory, power station or substation constructed before the Effective Date (hereinafter in this paragraph and in Article 22, paragraphs (2) and (3) of the Supplementary Provisions referred to as a "single factory") (including facilities added to a single factory that are found to be similar to a single factory; the same applies hereinafter), for which the number of fiscal years from the fiscal year that includes April 1 of the year following the year that includes the date on which the single factory was constructed (or, where that date is January 1, the year that includes that date) through fiscal year 1967 does not exceed five (excluding those subject to the provisions of the following paragraph).
machine translation, not official
**第五項** 昭和四十一年一月一日以前において建設された一の工場の用に供する償却資産で、昭和四十一年度分の固定資産税の課税標準となるべき金額を算定する場合において旧法第三百四十九条の五の規定の適用を受けていたものについては、昭和四十二年度から同条の規定がなおその効力を有するものとした場合において同条の規定の適用を受けることができる年度までの各年度分の固定資産税に限り、当該償却資産を新法第三百四十九条の五に規定する新設大規模償却資産とみなして、同条の規定を適用する。この場合においては、旧法第三百四十九条の五の規定がなおその効力を有するものとした場合において当該償却資産に係る同条に規定する第一適用年度、第二適用年度、第三適用年度、第四適用年度又は第五適用年度に該当する年度は、それぞれ当該償却資産に係る新法第三百四十九条の五第一項に規定する第一適用年度又は同条第二項に規定する第一適用年度、第二適用年度、第三適用年度、第四適用年度若しくは第五適用年度とみなす。
suppl-3421-25/art-13/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/par-5
With respect to depreciable assets used for a single factory constructed on or before January 1, 1966 to which Article 349-5 of the Former Act applied when the amount to be the tax base of fixed assets tax for fiscal year 1966 was calculated, Article 349-5 of the New Act applies, only to fixed assets tax for each fiscal year from fiscal year 1967 through the fiscal years to which that Article would be applicable if Article 349-5 of the Former Act were to remain in force, on the deeming that those depreciable assets are newly built large-scale depreciable assets prescribed in Article 349-5 of the New Act. In this case, the fiscal year that would fall under the first, second, third, fourth or fifth application year prescribed in Article 349-5 of the Former Act for those depreciable assets if that Article were to remain in force is deemed to be, respectively, the first application year prescribed in Article 349-5, paragraph (1) of the New Act, or the first, second, third, fourth or fifth application year prescribed in Article 349-5, paragraph (2) of the New Act, for those depreciable assets.
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### 第十四条（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
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suppl-3421-25/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-14
**第一項** 新法第四百六十五条の規定は、日本専売公社が昭和四十二年三月一日以後小売人又は消費者に売り渡した製造たばこについて適用し、同日前に当該売渡しをした製造たばこについては、なお従前の例による。
suppl-3421-25/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-14/par-1
The provisions of Article 465 of the New Act apply to manufactured tobacco sold by the Japan Monopoly Corporation to retailers or consumers on or after March 1, 1967, and the provisions then in force continue to govern manufactured tobacco so sold before that date.
machine translation, not official
**第二項** 日本専売公社は、昭和四十二年三月又は同年四月において小売人又は消費者に売り渡した製造たばこについて新法第四百六十五条に規定する税率を適用して計算した市町村たばこ消費税の額と当該売渡しをした製造たばこについて旧法第四百六十五条に規定する税率を適用して計算した市町村たばこ消費税の額との差額に相当する市町村たばこ消費税の額を、それぞれ同年六月三十日又は同年七月三十一日までに申告納付しなければならない。
suppl-3421-25/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-14/par-2
The Japan Monopoly Corporation must file and pay, by June 30 or July 31 of that year respectively, the amount of municipal tobacco consumption tax equivalent to the difference between the amount of municipal tobacco consumption tax calculated by applying the tax rate prescribed in Article 465 of the New Act to manufactured tobacco sold to retailers or consumers in March 1967 or April 1967 and the amount of municipal tobacco consumption tax calculated by applying the tax rate prescribed in Article 465 of the Former Act to the manufactured tobacco so sold.
machine translation, not official
**第三項** 新法第四百六十七条第二項から第五項まで及び第四百六十九条の規定は、前項の規定による市町村たばこ消費税の申告納付及び当該市町村たばこ消費税に係る延滞金の納付について準用する。
suppl-3421-25/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-14/par-3
The provisions of Article 467, paragraphs (2) through (5) and Article 469 of the New Act apply mutatis mutandis to the filing and payment of municipal tobacco consumption tax under the preceding paragraph and the payment of delinquency charge on that municipal tobacco consumption tax.
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### 第十五条（電気ガス税に関する規定の適用） — Application of Provisions on Electricity and Gas Tax
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suppl-3421-25/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-15
**第一項** 新法第四百八十九条第一項の規定は、電気ガス税の昭和四十二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）について適用し、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した、又は収納すべきであつた料金に係る分）については、なお従前の例による。
suppl-3421-25/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-15/par-1
The provisions of Article 489, paragraph (1) of the New Act apply to electricity and gas tax for the portion on or after June 1, 1967 (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, 1967 (for electricity and gas tax by special collection, the portion relating to charges that were collected, or should have been collected, on or before that date).
machine translation, not official
**第二項** 新法第四百九十条の二第一項及び附則第九十七項の規定は、電気ガス税の昭和四十二年七月一日以後の分（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）について適用し、同年六月三十日までの分（特別徴収に係る電気ガス税にあつては、同日以前において収納した、又は収納すべきであつた料金に係る分）については、なお従前の例による。
suppl-3421-25/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-15/par-2
The provisions of Article 490-2, paragraph (1) of the New Act and paragraph (97) of the Supplementary Provisions of the New Act apply to electricity and gas tax for the portion on or after July 1, 1967 (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 June 30, 1967 (for electricity and gas tax by special collection, the portion relating to charges that were collected, or should have been collected, on or before that date).
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### 第十六条（軽油引取税に関する規定の適用） — Application of Provisions on Light Oil Delivery Tax
caption: machine translation, not official
suppl-3421-25/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-16
**第一項** 新法第七百条の四第一項第五号の規定は、施行日以後の製造に係る軽油の消費又は譲渡に対して課する軽油引取税について適用する。
suppl-3421-25/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-16/par-1
The provisions of Article 700-4, paragraph (1), item (v) of the New Act apply to light oil delivery tax imposed on the consumption or transfer of light oil manufactured on or after the Effective Date.
machine translation, not official
### 第十七条（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-3421-25/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-17
**第一項** 新法第七百三十四条第三項の規定は、施行日以後に終了する事業年度又は新法第三百二十一条の八第六項の期間に係る法人の都民税について適用し、同日前に終了した事業年度又は同項の期間に係る法人の都民税については、なお従前の例による。
suppl-3421-25/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-17/par-1
The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 321-8, paragraph (6) of the New Act, and the provisions then in force continue to govern corporate Tokyo inhabitant tax for business years ending before that date or for the period prescribed in Article 321-8, paragraph (6) of the New Act.
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-3421-25/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-18
**第一項** 施行日前にした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旧法の規定に係る地方税に係る施行日以後にした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-3421-25/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-18/par-1
With respect to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date relating to local tax under the provisions of the Former Act 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-3421-25/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-19
**第一項** 前各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-3421-25/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-19/par-1
Beyond what is provided for in each of the preceding Articles, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
---
## Cites
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- suppl-3421-25/art-2/par-1: 同条第七項 → 地方税法 第二十条の四の二第七項 (Article 20-4-2, paragraph (7)), art-20-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-7
- suppl-3421-25/art-3/par-1: 新法第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-1
- suppl-3421-25/art-4/par-1: 前二条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3421-25/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-2
- suppl-3421-25/art-4/par-1: 前二条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3421-25/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-3
- suppl-3421-25/art-4/par-1: 次条第六項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-3421-25/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-6
- suppl-3421-25/art-4/par-1: 附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3421-25/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-2
- suppl-3421-25/art-4/par-1: 附則第十一条第六項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-3421-25/art-11/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-6
- suppl-3421-25/art-5/par-1: 新法第五十二条 → 地方税法 第五十二条 (Article 52), art-52 — https://japanlaw.org/ja/local-tax-act/art-52 · https://japanlaw.org/l/325AC0000000226/art-52
- suppl-3421-25/art-5/par-1: 新法第五十三条第六項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000226/art-53/par-6
- suppl-3421-25/art-5/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-3421-25/art-5/par-2: 第四項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3421-25/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-4
- suppl-3421-25/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-3421-25/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-1
- suppl-3421-25/art-5/par-3: 新法第五十三条第十項 → 地方税法 第五十三条第十項 (Article 53, paragraph (10)), art-53/par-10 — https://japanlaw.org/ja/local-tax-act/art-53/par-10 · https://japanlaw.org/l/325AC0000000226/art-53/par-10
- suppl-3421-25/art-5/par-4: 新法第五十三条第十二項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/ja/local-tax-act/art-53/par-12 · https://japanlaw.org/l/325AC0000000226/art-53/par-12
- suppl-3421-25/art-5/par-4: 同条第一項 → 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-3421-25/art-5/par-5: 新法第五十七条 → 地方税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/local-tax-act/art-57 · https://japanlaw.org/l/325AC0000000226/art-57
- suppl-3421-25/art-5/par-5: この項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-3421-25/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-5
- suppl-3421-25/art-5/par-6: 新法第五十六条第三項 → 地方税法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/ja/local-tax-act/art-56/par-3 · https://japanlaw.org/l/325AC0000000226/art-56/par-3
- suppl-3421-25/art-5/par-6: 第六十四条第二項 → 地方税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/local-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000226/art-64/par-2
- suppl-3421-25/art-7/par-1: この項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3421-25/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-1
- suppl-3421-25/art-7/par-2: 新法第七十二条の四十五第二項 → 地方税法 第七十二条の四十五第二項 (Article 72-45, paragraph (2)), art-72-45/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-45/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-2
- suppl-3421-25/art-10/par-1: 新法第七十四条の二 → 地方税法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/ja/local-tax-act/art-74-2 · https://japanlaw.org/l/325AC0000000226/art-74-2
- suppl-3421-25/art-10/par-2: 新法第七十四条の二 → 地方税法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/ja/local-tax-act/art-74-2 · https://japanlaw.org/l/325AC0000000226/art-74-2
- suppl-3421-25/art-10/par-3: 新法第七十四条の四第二項から第五項まで → 地方税法 第七十四条の四第二項 (Article 74-4, paragraph (2)), art-74-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2
- suppl-3421-25/art-10/par-3: 第七十四条の五 → 地方税法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/ja/local-tax-act/art-74-5 · https://japanlaw.org/l/325AC0000000226/art-74-5
- suppl-3421-25/art-10/par-3: 前項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-3421-25/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10/par-2
- suppl-3421-25/art-11/par-1: 新法第三百十二条 → 地方税法 第三百十二条 (Article 312), art-312 — https://japanlaw.org/ja/local-tax-act/art-312 · https://japanlaw.org/l/325AC0000000226/art-312
- suppl-3421-25/art-11/par-1: 新法第三百二十一条の八第六項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-6
- suppl-3421-25/art-11/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-3421-25/art-11/par-2: 第四項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-3421-25/art-11/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-4
- suppl-3421-25/art-11/par-2: 前項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3421-25/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-1
- suppl-3421-25/art-11/par-3: 新法第三百二十一条の八第十項 → 地方税法 第三百二十一条の八第十項 (Article 321-8, paragraph (10)), art-321-8/par-10 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-10 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-10
- suppl-3421-25/art-11/par-4: 新法第三百二十一条の八第十二項 → 地方税法 第三百二十一条の八第十二項 (Article 321-8, paragraph (12)), art-321-8/par-12 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-12 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-12
- suppl-3421-25/art-11/par-4: 同条第一項 → 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-3421-25/art-11/par-5: 新法第三百二十一条の十三 → 地方税法 第三百二十一条の十三 (Article 321-13), art-321-13 — https://japanlaw.org/ja/local-tax-act/art-321-13 · https://japanlaw.org/l/325AC0000000226/art-321-13
- suppl-3421-25/art-11/par-5: この項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-3421-25/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-5
- suppl-3421-25/art-11/par-6: 新法第三百二十一条の十二第三項 → 地方税法 第三百二十一条の十二第三項 (Article 321-12, paragraph (3)), art-321-12/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-12/par-3
- suppl-3421-25/art-11/par-8: 新法第三百二十一条の五の二 → 地方税法 第三百二十一条の五の二 (Article 321-5-2), art-321-5-2 — https://japanlaw.org/ja/local-tax-act/art-321-5-2 · https://japanlaw.org/l/325AC0000000226/art-321-5-2
- suppl-3421-25/art-11/par-8: 新法第三百二十八条の五第三項 → 地方税法 第三百二十八条の五第三項 (Article 328-5, paragraph (3)), art-328-5/par-3 — https://japanlaw.org/ja/local-tax-act/art-328-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-3
- suppl-3421-25/art-13/par-2: 新法第三百四十九条の三第二十項 → 地方税法 第三百四十九条の三第十九項 (Article 349-3, paragraph (19)), art-349-3/par-19 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-19 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-19
- suppl-3421-25/art-13/par-2: この項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3421-25/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/par-2
- suppl-3421-25/art-13/par-2: 次項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3421-25/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/par-3
- suppl-3421-25/art-13/par-3: 新法第三百四十九条の三第二十項 → 地方税法 第三百四十九条の三第十九項 (Article 349-3, paragraph (19)), art-349-3/par-19 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-19 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-19
- suppl-3421-25/art-13/par-3: 新法第四百十五条 → 地方税法 第四百十五条 (Article 415), art-415 — https://japanlaw.org/ja/local-tax-act/art-415 · https://japanlaw.org/l/325AC0000000226/art-415
- suppl-3421-25/art-13/par-3: 新法第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/ja/local-tax-act/art-417/par-1 · https://japanlaw.org/l/325AC0000000226/art-417/par-1
- suppl-3421-25/art-13/par-3: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/ja/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1
- suppl-3421-25/art-13/par-3: 新法第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/ja/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1
- suppl-3421-25/art-13/par-3: 第四百十九条第三項 → 地方税法 第四百十九条第三項 (Article 419, paragraph (3)), art-419/par-3 — https://japanlaw.org/ja/local-tax-act/art-419/par-3 · https://japanlaw.org/l/325AC0000000226/art-419/par-3
- suppl-3421-25/art-13/par-4: 新法第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/ja/local-tax-act/art-349-5 · https://japanlaw.org/l/325AC0000000226/art-349-5
- suppl-3421-25/art-13/par-4: この項 → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-3421-25/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/par-4
- suppl-3421-25/art-13/par-4: 次項 → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-3421-25/art-13/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/par-5
- suppl-3421-25/art-13/par-5: 新法第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/ja/local-tax-act/art-349-5 · https://japanlaw.org/l/325AC0000000226/art-349-5
- suppl-3421-25/art-13/par-5: 新法第三百四十九条の五第一項 → 地方税法 第三百四十九条の五第一項 (Article 349-5, paragraph (1)), art-349-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-349-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-5/par-1
- suppl-3421-25/art-13/par-5: 同条第二項 → 地方税法 第三百四十九条の五第二項 (Article 349-5, paragraph (2)), art-349-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-349-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-5/par-2
- suppl-3421-25/art-14/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-3421-25/art-14/par-2: 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-3421-25/art-14/par-3: 新法第四百六十七条第二項から第五項まで → 地方税法 第四百六十七条第二項 (Article 467, paragraph (2)), art-467/par-2 — https://japanlaw.org/ja/local-tax-act/art-467/par-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-2
- suppl-3421-25/art-14/par-3: 第四百六十九条 → 地方税法 第四百六十九条 (Article 469), art-469 — https://japanlaw.org/ja/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469
- suppl-3421-25/art-14/par-3: 前項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3421-25/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-14/par-2
- suppl-3421-25/art-17/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-3421-25/art-17/par-1: 新法第三百二十一条の八第六項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-6
## Cited by
10 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第四条第一項（延滞金の算定に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-4/par-1
- 地方税法 附則第五条第二項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-2
- 地方税法 附則第五条第五項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-5
- 地方税法 附則第七条第一項（事業税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-1
- 地方税法 附則第十条第三項（道府県たばこ消費税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10/par-3
- 地方税法 附則第十一条第二項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-2
- 地方税法 附則第十一条第五項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-5
- 地方税法 附則第十三条第二項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/par-2
- 地方税法 附則第十三条第四項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/par-4
- 地方税法 附則第十四条第三項（市町村たばこ消費税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-14/par-3
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## 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-20261027T214204-232, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-233, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-234, 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