# 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-3481-23`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3481-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3481-23
- 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 昭和四八年四月二六日法律第二三号
<sup>suppl-3481-23 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、第七十八条第一項、第百十二条の二、第四百八十九条及び第四百九十条の二第一項の改正規定は昭和四十八年六月一日から、特別土地保有税に関する改正規定は同年七月一日から、第百十四条の四、第百十四条の五第一項、第百二十九条第三項及び第四百九十条の改正規定は同年十月一日から、第百四十九条、第百五十条第三項及び第四項並びに第百五十一条第三項の改正規定は昭和四十九年四月一日から施行する。
<sup>suppl-3481-23/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions amending Article 78, paragraph (1), Article 112-2, Article 489 and Article 490-2, paragraph (1) come into effect on June 1, 1973, the provisions amending the provisions on special land holding tax come into effect on July 1 of that year, the provisions amending Article 114-4, Article 114-5, paragraph (1), Article 129, paragraph (3) and Article 490 come into effect on October 1 of that year, and the provisions amending Article 149, Article 150, paragraphs (3) and (4), and Article 151, paragraph (3) come into effect on April 1, 1974.
<sup>machine translation, not official</sup>

### 第二条（道府県民税に関する規定の適用） — Application of Provisions on Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2</sup>

**第一項**  改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分（新法第五十条の二の規定によつて課する所得割（以下この条において「分離課税に係る所得割」という。）に関する部分を除く。）は、昭和四十八年度分の個人の道府県民税から適用し、昭和四十七年度分までの個人の道府県民税については、なお従前の例による。
<sup>suppl-3481-23/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2/par-1</sup>
The provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax (excluding the portion relating to the income levy imposed pursuant to Article 50-2 of the New Act (hereinafter in this Article referred to as the "separately taxed income levy")) apply from individual prefectural inhabitant tax for fiscal year 1973, and for individual prefectural inhabitant tax up to fiscal year 1972, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  昭和四十八年中に支払うべき退職手当等（新法第五十条の二に規定する退職手当等をいう。以下この条において同じ。）で所得税法の一部を改正する法律（昭和四十八年法律第八号）の施行の日前に支払われたものにつき徴収された分離課税に係る所得割の額が、当該退職手当等につき同法による改正後の所得税法（昭和四十年法律第三十三号。以下「改正後の所得税法」という。）第三十条第二項に規定する退職所得の金額の計算の例によつて算定された退職所得の金額に係る分離課税に係る所得割の額（以下この項において「改正後の道府県民税の退職所得割額」という。）をこえる場合には、改正前の地方税法（以下「旧法」という。）第五十条の五の規定による納入申告書に、改正後の道府県民税の退職所得割額が記載されたものとみなす。この場合において、新法第十七条の規定による当該過納に係る税額の還付は、当該退職手当等の支払を受けた者に対して行なうものとする。
<sup>suppl-3481-23/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2/par-2</sup>
Where the amount of the separately taxed income levy collected on severance pay or other such compensation payable during 1973 (meaning severance pay or other such compensation prescribed in Article 50-2 of the New Act; the same applies hereinafter in this Article) that was paid before the date of enforcement of the Act Partially Amending the Income Tax Act (Act No. 8 of 1973) exceeds the amount of the separately taxed income levy relating to the amount of retirement income calculated for that severance pay or other such compensation in the manner of calculating the amount of retirement income prescribed in Article 30, paragraph (2) of the Income Tax Act (Act No. 33 of 1965) as amended by that Act (hereinafter referred to as the "Post-amendment Income Tax Act") (hereinafter in this paragraph referred to as the "post-amendment prefectural retirement income levy amount"), the post-amendment prefectural retirement income levy amount is deemed to be stated in the remittance return under Article 50-5 of the Local Tax Act before amendment (hereinafter referred to as the "Former Act"). In this case, the refund of the tax amount relating to that overpayment under Article 17 of the New Act is to be made to the person who received payment of that severance pay or other such compensation.
<sup>machine translation, not official</sup>

**第三項**  前項前段に規定する場合には、昭和四十八年中に支払うべき退職手当等で所得税法の一部を改正する法律の施行の日以後に支払われるものに係る新法第五十条の六第一項第二号の規定又は同年中に支払うべき退職手当等に係る新法第五十条の八の規定の適用については、これらの規定中「徴収された又は徴収されるべき分離課税に係る所得割の額」とあるのは、「徴収された又は徴収されるべき分離課税に係る所得割の額（所得税法の一部を改正する法律（昭和四十八年法律第八号）の施行の日前に支払われた退職手当等にあつては、地方税法の一部を改正する法律（昭和四十八年法律第二十三号）附則第二条第二項に規定する改正後の道府県民税の退職所得割額）」とする。
<sup>suppl-3481-23/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2/par-3</sup>
In the case prescribed in the first sentence of the preceding paragraph, in applying Article 50-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation payable during 1973 that is paid on or after the date of enforcement of the Act Partially Amending the Income Tax Act, or Article 50-8 of the New Act to severance pay or other such compensation payable during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Income Tax Act (Act No. 8 of 1973), the post-amendment prefectural retirement income levy amount prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 23 of 1973))".
<sup>machine translation, not official</sup>

### 第三条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-3</sup>

**第一項**  新法第七十二条の十四第一項ただし書の規定は、昭和四十八年四月一日以後に終了する事業年度分の各事業年度の所得の計算について適用し、同日前に終了した事業年度分の各事業年度の所得の計算については、なお従前の例による。ただし、租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号。以下「昭和四十八年の租税特別措置法改正法」という。）附則第十二条第四項の規定により読み替えられる同法による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下「改正前の租税特別措置法」という。）第五十五条又は第五十六条の規定の例によることとされる法人に係る事業税の課税標準となる各事業年度の所得の計算については、旧法第七十二条の十四第一項ただし書の規定は、なおその効力を有する。
<sup>suppl-3481-23/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-3/par-1</sup>
The provisions of the proviso to Article 72-14, paragraph (1) of the New Act apply to the calculation of income for each business year for business years ending on or after April 1, 1973, and for the calculation of income for each business year for business years ending before that date, the provisions then in force continue to govern; provided, however, that, for the calculation of income for each business year that is the tax base of enterprise tax on corporations that are to be governed by the provisions of Article 55 or Article 56 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; hereinafter referred to as the "1973 Act on Special Measures Concerning Taxation Amendment Act") (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment"), as replaced pursuant to Article 12, paragraph (4) of the Supplementary Provisions of that Act, the provisions of the proviso to Article 72-14, paragraph (1) of the Former Act remain in force.
<sup>machine translation, not official</sup>

**第二項**  新法附則第九条第一項及び第四項の規定は、昭和四十八年四月一日以後に開始する事業年度分の各事業年度の所得の計算について適用し、同日前に開始した事業年度分の各事業年度の所得の計算については、なお従前の例による。
<sup>suppl-3481-23/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-3/par-2</sup>
The provisions of Article 9, paragraphs (1) and (4) of the Supplementary Provisions of the New Act apply to the calculation of income for each business year for business years beginning on or after April 1, 1973, and for the calculation of income for each business year for business years beginning before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法の規定中個人の事業税に関する部分は、昭和四十八年度分の個人の事業税から適用し、昭和四十七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。
<sup>suppl-3481-23/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-3/par-3</sup>
The provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1973, and for individual enterprise tax up to fiscal year 1972, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四条（不動産取得税に関する規定の適用） — Application of Provisions on Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-4</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、この法律の施行の日（以下「施行日」という。）以後の不動産の取得に対して課すべき不動産取得税について適用し、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
<sup>suppl-3481-23/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-4/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第七十三条の十四第一項及び第七十三条の十五の二第一項の規定は、昭和四十八年一月一日以後の不動産の取得に対して課する不動産取得税について適用する。
<sup>suppl-3481-23/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-4/par-2</sup>
The provisions of Article 73-14, paragraph (1) and Article 73-15-2, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of real property on or after January 1, 1973.
<sup>machine translation, not official</sup>

**第三項**  新法附則第十一条第六項の規定は、昭和四十八年四月一日以後の土地の取得に対して課する不動産取得税について適用する。
<sup>suppl-3481-23/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-4/par-3</sup>
The provisions of Article 11, paragraph (6) of the Supplementary Provisions of the New Act apply to real property acquisition tax imposed on the acquisition of land on or after April 1, 1973.
<sup>machine translation, not official</sup>

### 第五条（娯楽施設利用税に関する規定の適用） — Application of Provisions on Amusement Facility Use Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-5</sup>

**第一項**  新法第七十八条第一項及び第百十二条の二の規定は、昭和四十八年六月一日以後におけるゴルフ場の利用に対して課すべき娯楽施設利用税について適用し、同日前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については、なお従前の例による。
<sup>suppl-3481-23/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-5/par-1</sup>
The provisions of Article 78, paragraph (1) and Article 112-2 of the New Act apply to amusement facility use tax to be imposed on the use of golf courses on or after June 1, 1973, and for amusement facility use tax imposed on the use of golf courses before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第六条（料理飲食等消費税に関する規定の適用） — Application of Provisions on Consumption Tax on Meals, Drinks, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-6</sup>

**第一項**  新法第百十四条の四、第百十四条の五第一項及び第百二十九条第三項の規定は、昭和四十八年十月一日以後における飲食及び宿泊並びにその他の利用行為（新法第百十三条第一項に規定するその他の利用行為をいう。）に対して課すべき料理飲食等消費税について適用し、同日前におけるこれらの行為に対して課する料理飲食等消費税については、なお従前の例による。
<sup>suppl-3481-23/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-6/par-1</sup>
The provisions of Article 114-4, Article 114-5, paragraph (1) and Article 129, paragraph (3) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after October 1, 1973, and for consumption tax on meals, drinks, etc. imposed on those acts before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第七条（自動車税に関する規定の適用） — Application of Provisions on Automobile Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-7</sup>

**第一項**  新法第百四十九条、第百五十条第三項及び第四項並びに第百五十一条第三項の規定は、昭和四十九年度分の自動車税から適用し、昭和四十八年度分までの自動車税については、なお従前の例による。
<sup>suppl-3481-23/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-7/par-1</sup>
The provisions of Article 149, Article 150, paragraphs (3) and (4), and Article 151, paragraph (3) of the New Act apply from automobile tax for fiscal year 1974, and for automobile tax up to fiscal year 1973, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8</sup>

**第一項**  新法の規定中個人の市町村民税に関する部分（新法第三百二十八条の規定によつて課する所得割（以下この条において「分離課税に係る所得割」という。）に関する部分を除く。）は、昭和四十八年度分の個人の市町村民税から適用し、昭和四十七年度分までの個人の市町村民税については、なお従前の例による。
<sup>suppl-3481-23/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-1</sup>
The provisions of the New Act relating to individual municipal inhabitant tax (excluding the portion relating to the income levy imposed pursuant to Article 328 of the New Act (hereinafter in this Article referred to as the "separately taxed income levy")) apply from individual municipal inhabitant tax for fiscal year 1973, and for individual municipal inhabitant tax up to fiscal year 1972, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法の規定中分離課税に係る所得割に関する部分は、昭和四十八年一月一日以後に支払うべき退職手当等（新法第三百二十八条に規定する退職手当等をいう。以下この条において同じ。）に係る分離課税に係る所得割について適用し、同日前に支払うべき退職手当等に係る分離課税に係る所得割については、なお従前の例による。
<sup>suppl-3481-23/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-2</sup>
The provisions of the New Act relating to the separately taxed income levy apply to the separately taxed income levy relating to severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this Article) payable on or after January 1, 1973, and for the separately taxed income levy relating to severance pay or other such compensation payable before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  前項の規定にかかわらず、新法の規定中分離課税に係る所得割に関する部分（新法第三百二十八条の五第二項の規定による特別徴収に係る部分に限る。）は、昭和四十八年中に支払うべき退職手当等で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で同日前に支払われたものについては、なお従前の例による。
<sup>suppl-3481-23/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-3</sup>
Notwithstanding the provisions of the preceding paragraph, the provisions of the New Act relating to the separately taxed income levy (limited to the portion relating to special collection under Article 328-5, paragraph (2) of the New Act) apply to severance pay or other such compensation payable during 1973 that is paid on or after the Effective Date, and for severance pay or other such compensation payable during that year that was paid before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  昭和四十八年中に支払うべき退職手当等で施行日前に支払われたものにつき徴収された分離課税に係る所得割の額が、当該退職手当等につき改正後の所得税法第三十条第二項に規定する退職所得の金額の計算の例によつて算定された退職所得の金額に新法の規定中分離課税に係る所得割に関する部分を適用した場合における分離課税に係る所得割の額（以下この項において「改正後の市町村民税の退職所得割額」という。）をこえる場合には、旧法第三百二十八条の五第二項の規定による納入申告書に、改正後の市町村民税の退職所得割額が記載されたものとみなす。この場合において、新法第十七条の規定による当該過納に係る税額の還付は、当該退職手当等の支払を受けた者に対して行なうものとする。
<sup>suppl-3481-23/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-4</sup>
Where the amount of the separately taxed income levy collected on severance pay or other such compensation payable during 1973 that was paid before the Effective Date exceeds the amount of the separately taxed income levy that results when the provisions of the New Act relating to the separately taxed income levy are applied to the amount of retirement income calculated for that severance pay or other such compensation in the manner of calculating the amount of retirement income prescribed in Article 30, paragraph (2) of the Post-amendment Income Tax Act (hereinafter in this paragraph referred to as the "post-amendment municipal retirement income levy amount"), the post-amendment municipal retirement income levy amount is deemed to be stated in the remittance return under Article 328-5, paragraph (2) of the Former Act. In this case, the refund of the tax amount relating to that overpayment under Article 17 of the New Act is to be made to the person who received payment of that severance pay or other such compensation.
<sup>machine translation, not official</sup>

**第五項**  前項前段に規定する場合には、昭和四十八年中に支払うべき退職手当等で施行日以後に支払われるものに係る新法第三百二十八条の六第一項第二号の規定又は同年中に支払うべき退職手当等に係る新法第三百二十八条の十三第一項の規定の適用については、これらの規定中「徴収された又は徴収されるべき分離課税に係る所得割の額」とあるのは、「徴収された又は徴収されるべき分離課税に係る所得割の額（地方税法の一部を改正する法律（昭和四十八年法律第二十三号）の施行の日前に支払われた退職手当等にあつては、同法附則第八条第四項に規定する改正後の市町村民税の退職所得割額）」とする。
<sup>suppl-3481-23/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-5</sup>
In the case prescribed in the first sentence of the preceding paragraph, in applying Article 328-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation payable during 1973 that is paid on or after the Effective Date, or Article 328-13, paragraph (1) of the New Act to severance pay or other such compensation payable during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Local Tax Act (Act No. 23 of 1973), the post-amendment municipal retirement income levy amount prescribed in Article 8, paragraph (4) of the Supplementary Provisions of that Act)".
<sup>machine translation, not official</sup>

### 第九条（固定資産税に関する規定の適用） — Application of Provisions on Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9</sup>

**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、昭和四十八年度分の固定資産税から適用し、昭和四十七年度分までの固定資産税については、なお従前の例による。
<sup>suppl-3481-23/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1973, and for fixed assets tax up to fiscal year 1972, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第三百四十九条の三第二項の規定中政令で定める車庫の新設又は増設をするために敷設した同項に規定する構築物に関する部分は、昭和四十七年一月二日以後において敷設された当該構築物について、昭和四十八年度分の固定資産税から適用する。
<sup>suppl-3481-23/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-2</sup>
The provisions of Article 349-3, paragraph (2) of the New Act, with respect to the structures prescribed in that paragraph that are laid in order to newly establish or expand depots specified by Cabinet Order, apply to those structures laid on or after January 2, 1972, from fixed assets tax for fiscal year 1973.
<sup>machine translation, not official</sup>

**第三項**  改正前の租税特別措置法第四十三条第一項又は昭和四十八年の租税特別措置法改正法附則第十一条第七項の規定の適用を受ける改正前の租税特別措置法第四十三条第一項の表の第三号に掲げる機械その他の設備に対して課する固定資産税については、旧法第三百四十九条の三第四項中「租税特別措置法第四十三条第一項」とあるのは「租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）による改正前の租税特別措置法第四十三条第一項若しくは租税特別措置法の一部を改正する法律附則第十一条第七項」と、「同項」とあるのは「租税特別措置法の一部を改正する法律による改正前の租税特別措置法第四十三条第一項」として、同項の規定の例による。
<sup>suppl-3481-23/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-3</sup>
For fixed assets tax imposed on machines and other equipment listed in item (iii) of the table in Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that are subject to the application of Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment or Article 11, paragraph (7) of the Supplementary Provisions of the 1973 Act on Special Measures Concerning Taxation Amendment Act, the provisions of Article 349-3, paragraph (4) of the Former Act govern, with the phrase "Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation" in that paragraph deemed to be replaced with "Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) or Article 11, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation", and the phrase "that paragraph" with "Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation".
<sup>machine translation, not official</sup>

**第四項**  旧法第三百四十九条の三第十三項の規定は、昭和四十七年三月三十一日までの間において新設された同項に規定する機械設備等に対して課する固定資産税については、なおその効力を有する。
<sup>suppl-3481-23/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-4</sup>
The provisions of Article 349-3, paragraph (13) of the Former Act remain in force with respect to fixed assets tax imposed on the machinery and facilities, etc. prescribed in that paragraph that were newly established during the period up to March 31, 1972.
<sup>machine translation, not official</sup>

**第五項**  新法第三百八十一条第六項の規定は、個人の所有する住宅用地（新法第三百四十九条の三の二に規定する住宅用地をいう。以下同じ。）のうち当該住宅用地に係る昭和四十八年度分の固定資産税の課税標準となるべき額が同年度分の固定資産税の課税標準となるべき価格に二分の一を乗じて得た額に満たないものについては、昭和四十九年度分の固定資産税から適用する。
<sup>suppl-3481-23/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-5</sup>
The provisions of Article 381, paragraph (6) of the New Act apply from fixed assets tax for fiscal year 1974 to residential land owned by individuals (meaning residential land prescribed in Article 349-3-2 of the New Act; the same applies hereinafter) for which the amount to become the tax base of fixed assets tax for fiscal year 1973 is less than the amount obtained by multiplying by one-half the price to become the tax base of fixed assets tax for that fiscal year.
<sup>machine translation, not official</sup>

**第六項**  新法第三百八十四条第一項ただし書及び第二項の規定は、昭和四十九年度分の固定資産税から適用する。
<sup>suppl-3481-23/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-6</sup>
The provisions of the proviso to Article 384, paragraph (1) and Article 384, paragraph (2) of the New Act apply from fixed assets tax for fiscal year 1974.
<sup>machine translation, not official</sup>

**第七項**  旧法附則第十五条第四項の規定は、昭和四十七年三月三十一日までの間において取得された同項に規定する機械設備等に対して課する固定資産税については、なおその効力を有する。
<sup>suppl-3481-23/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-7</sup>
The provisions of Article 15, paragraph (4) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on the machinery and facilities, etc. prescribed in that paragraph that were acquired during the period up to March 31, 1972.
<sup>machine translation, not official</sup>

### 第十条
<sup>suppl-3481-23/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10</sup>

**第一項**  昭和四十八年度分の固定資産税に限り、新法第三百四十九条の三の二の規定が適用される住宅用地（前条第五項の規定の適用を受けるものを除く。）及び新法附則第十八条第八項又は附則第十八条の二第一項の規定が適用される宅地等並びに新法附則第十九条の三の規定が適用される市街化区域農地に対して課する固定資産税については、市町村長は、新法第三百八十一条第六項の規定により土地課税台帳等に登録された当該住宅用地の価格に新法第三百四十九条の三の二に定める率を乗じて得た金額及び新法附則第二十八条第一項の規定により土地課税台帳等に登録された同項の表の下欄に掲げる額並びに同条第二項の規定により土地課税台帳等に登録された当該市街化区域農地に係る課税標準となるべき額については、これらの額を当該宅地等及び当該市街化区域農地の所有者に通知することによつて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ることができる。この場合において、当該住宅用地の価格に第三百四十九条の三の二に定める率を乗じて得た金額に係る新法第四百十七条第一項及び第四百三十二条第一項の規定の適用については、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「地方税法の一部を改正する法律（昭和四十八年法律第二十三号）附則第十条第一項の規定による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、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「地方税法の一部を改正する法律附則第十条第一項の規定による当該固定資産の価格等の通知を受けた日」とする。
<sup>suppl-3481-23/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-1</sup>
Only for fixed assets tax for fiscal year 1973, with regard to fixed assets tax imposed on residential land to which Article 349-3-2 of the New Act applies (excluding that subject to the application of paragraph (5) of the preceding Article), building land, etc. to which Article 18, paragraph (8) or Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act applies, and farmland in urbanization promotion areas to which Article 19-3 of the Supplementary Provisions of the New Act applies, the mayor of the municipality may, with respect to the amount obtained by multiplying the price of that residential land registered in the land tax ledgers, etc. pursuant to Article 381, paragraph (6) of the New Act by the rate prescribed in Article 349-3-2 of the New Act, the amount set out in the right-hand column of the table in Article 28, paragraph (1) of the Supplementary Provisions of the New Act registered in the land tax ledgers, etc. pursuant to that paragraph, and the amount to become the tax base relating to that farmland in urbanization promotion areas registered in the land tax ledgers, etc. pursuant to paragraph (2) of that Article, substitute notification of these amounts to the owners of that building land, etc. and that farmland in urbanization promotion areas for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, in applying Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act to the amount obtained by multiplying the price of that residential land by the rate prescribed in Article 349-3-2, the phrase "that the price, etc. of the fixed assets has not been registered on or after the date on which the fixed assets tax ledger was made available for inspection pursuant to 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 date on which notice of the price, etc. of the fixed assets was given under Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 23 of 1973)", and the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including cases under Article 419, paragraph (3)) to ten days after the last day thereof," in Article 432, paragraph (1) of the New Act is deemed to be replaced with "the date of receiving notice of the price, etc. of the fixed assets under Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act".
<sup>machine translation, not official</sup>

**第二項**  昭和四十八年度分の固定資産税に限り、新法附則第十八条第八項又は附則第十八条の二第一項の規定が適用される宅地等及び新法附則第十九条の三の規定が適用される市街化区域農地（新法附則第二十九条の規定の適用を受けるものを除く。）に対して課する固定資産税については、市町村長は、新法第三百六十四条第七項の規定により納税者に納税通知書を交付する場合には、宅地等及び市街化区域農地に対して課する固定資産税の額の算定方法の概要を記載した文書をあわせて送付するものとする。
<sup>suppl-3481-23/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-2</sup>
Only for fixed assets tax for fiscal year 1973, with regard to fixed assets tax imposed on building land, etc. to which Article 18, paragraph (8) or Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act applies and farmland in urbanization promotion areas to which Article 19-3 of the Supplementary Provisions of the New Act applies (excluding that subject to the application of Article 29 of the Supplementary Provisions of the New Act), where the mayor of the municipality delivers a tax notice to the taxpayer pursuant to Article 364, paragraph (7) of the New Act, the mayor is to also send a document stating an outline of the method of calculating the amount of fixed assets tax imposed on building land, etc. and farmland in urbanization promotion areas.
<sup>machine translation, not official</sup>

### 第十一条
<sup>suppl-3481-23/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11</sup>

**第一項**  昭和四十八年度分の固定資産税に限り、市町村は、宅地等に対して課する固定資産税について、新法第三百六十四条第二項の納税通知書の交付期限までに、当該宅地等が住宅用地であることの認定ができないこと等のやむを得ない理由があることにより当該宅地等に係る当該年度分の固定資産税の税額の算定（以下この条において「本算定」という。）ができなかつた場合には、個人の所有する宅地等については旧法の規定、法人の所有する宅地等については旧法の規定、新法附則第十八条第八項の規定又は新法附則第十八条の二第一項の規定の適用があるものとして、これらの規定により仮に算定した当該宅地等に係る固定資産税額に相当する額（以下この条において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲内において、当該宅地等に係る固定資産税をそれぞれの納期において徴収することができる。
<sup>suppl-3481-23/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-1</sup>
Only for fixed assets tax for fiscal year 1973, where, with regard to fixed assets tax imposed on building land, etc., a municipality has been unable, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to calculate the amount of fixed assets tax for that fiscal year relating to that building land, etc. (hereinafter in this Article referred to as the "final computation") for unavoidable reasons such as being unable to determine that the building land, etc. is residential land, the municipality may collect the fixed assets tax relating to that building land, etc. at each payment period, within the limit of the amount obtained by dividing by the number of payment periods of that fiscal year an amount equivalent to the amount of fixed assets tax relating to that building land, etc. provisionally calculated under the provisions of the Former Act for building land, etc. owned by individuals, and under the provisions of the Former Act, Article 18, paragraph (8) of the Supplementary Provisions of the New Act or Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act for building land, etc. owned by corporations, on the assumption that those provisions apply (hereinafter in this Article referred to as the "provisionally calculated tax").
<sup>machine translation, not official</sup>

**第二項**  市町村長は、前項の規定によつて固定資産税を賦課した後において本算定が行なわれた場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、本算定による昭和四十八年度分の固定資産税額（以下この条において「本算定税額」という。）にすでに賦課した固定資産税額が満たないときは、本算定が行なわれた日以後の納期においてその不足税額を徴収し、すでに徴収した固定資産税額が本算定税額をこえるときは、新法第十七条又は第十七条の二の規定の例によつて、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
<sup>suppl-3481-23/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-2</sup>
Where the final computation has been carried out after the mayor of the municipality has assessed fixed assets tax pursuant to the provisions of the preceding paragraph, the mayor must without delay notify the taxpayer to that effect. In this case, if the amount of fixed assets tax already assessed is less than the amount of fixed assets tax for fiscal year 1973 under the final computation (hereinafter in this Article referred to as the "finally computed tax amount"), the shortfall is to be collected in the payment period on or after the date on which the final computation was carried out, and if the amount of fixed assets tax already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the unpaid local government levies of that person liable for tax, in the manner of Article 17 or Article 17-2 of the New Act.
<sup>machine translation, not official</sup>

**第三項**  市町村長は、第一項の規定によつて固定資産税を徴収する場合において当該固定資産税の納税者に交付する納税通知書には、次の各号に掲げる事項を趣旨とする記載をし、又は記載をした文書を添附しなければならない。
<sup>suppl-3481-23/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-3</sup>
When the mayor of the municipality collects fixed assets tax pursuant to the provisions of paragraph (1), the mayor must make an entry to the effect of the matters set out in the following items in, or attach a document containing such an entry to, the tax notice delivered to the taxpayer of that fixed assets tax:
<sup>machine translation, not official</sup>

  **一**  納税通知書に記載された土地に係る課税標準額及び税額は、個人の所有する宅地等については旧法の規定、法人の所有する宅地等については旧法の規定、新法附則第十八条第八項の規定若しくは新法附則第十八条の二第一項の規定により仮に算定した額であり、又は当該額を含むものであること。
  <sup>suppl-3481-23/art-11/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-3/item-1</sup>
  The tax base and tax amount for the land stated in the tax notice are amounts provisionally calculated under the provisions of the Former Act for building land, etc. owned by individuals, and under the provisions of the Former Act, Article 18, paragraph (8) of the Supplementary Provisions of the New Act or Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act for building land, etc. owned by corporations, or include such amounts;
  <sup>machine translation, not official</sup>

  **二**  すでに賦課した仮算定税額が本算定税額に満たない場合には、本算定が行なわれた日以後の納期においてその不足税額を徴収し、すでに徴収した仮算定税額が本算定税額をこえる場合には、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。
  <sup>suppl-3481-23/art-11/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-3/item-2</sup>
  Where the provisionally calculated tax already assessed is less than the finally computed tax amount, the shortfall is to be collected in the payment period on or after the date on which the final computation was carried out, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to the unpaid local government levies of that person liable for tax.
  <sup>machine translation, not official</sup>

**第四項**  第一項の規定によつて徴収する固定資産税について滞納処分をする場合には、当該宅地等について第二項の規定による通知が行なわれる日までの間は、財産の換価は、することができない。
<sup>suppl-3481-23/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-4</sup>
Where delinquent tax collection procedures are taken with respect to fixed assets tax collected pursuant to the provisions of paragraph (1), the realization of property may not be carried out until the date on which the notice under the provisions of paragraph (2) is given for the building land, etc. concerned.
<sup>machine translation, not official</sup>

**第五項**  昭和四十八年度分の固定資産税に限り、宅地等に対して課する同年度分の固定資産税について、施行日前に、旧法の規定による同年度分の税額の算定（以下この項において「旧算定」という。）を行ない、当該旧算定による税額を記載した納税通知書を交付している場合には、当該旧算定による税額が本算定による同年度分の税額と同一であることが明らかであると市町村長が認めたときを除き、当該旧算定による税額を仮算定税額と、当該納税通知書に係る賦課を第一項の仮算定税額による賦課とみなして、第一項、第二項及び前項の規定を適用する。
<sup>suppl-3481-23/art-11/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-5</sup>
Only for fixed assets tax for fiscal year 1973, where, for fixed assets tax for that fiscal year imposed on building land, etc., the calculation of the tax amount for that fiscal year under the provisions of the Former Act (hereinafter in this paragraph referred to as the "former computation") was carried out before the Effective Date and a tax notice stating the tax amount under the former computation has been delivered, then, except where the mayor of the municipality recognizes that it is clear that the tax amount under the former computation is the same as the tax amount for that fiscal year under the final computation, the provisions of paragraphs (1) and (2) and the preceding paragraph apply by deeming the tax amount under the former computation to be the provisionally calculated tax and the assessment relating to that tax notice to be assessment based on the provisionally calculated tax under paragraph (1).
<sup>machine translation, not official</sup>

### 第十二条（電気ガス税に関する規定の適用） — Application of Provisions on Electricity and Gas Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-12</sup>

**第一項**  新法第四百八十九条第一項、第二項及び第十一項並びに第四百九十条の二第一項の規定は、昭和四十八年六月一日以後に使用する電気又はガスに対して課すべき電気ガス税（特別徴収に係る電気ガス税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用した電気又はガスに対して課する電気ガス税（特別徴収に係る電気ガス税にあつては、同日前に収納した、又は収納すべきであつた料金に係るもの）については、なお従前の例による。
<sup>suppl-3481-23/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-12/par-1</sup>
The provisions of Article 489, paragraphs (1), (2) and (11) and Article 490-2, paragraph (1) of the New Act apply to electricity and gas tax to be imposed on electricity or gas used on or after June 1, 1973 (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity and gas tax imposed on electricity or gas used before that date (for electricity and gas tax subject to special collection, that relating to charges that were collected, or should have been collected, before that date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第四百九十条の規定は、昭和四十八年十月一日以後に使用する電気又はガスに対して課すべき電気ガス税（特別徴収に係る電気ガス税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用した電気又はガスに対して課する電気ガス税（特別徴収に係る電気ガス税にあつては、同日前に収納した、又は収納すべきであつた料金に係るもの）については、なお従前の例による。
<sup>suppl-3481-23/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-12/par-2</sup>
The provisions of Article 490 of the New Act apply to electricity and gas tax to be imposed on electricity or gas used on or after October 1, 1973 (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity and gas tax imposed on electricity or gas used before that date (for electricity and gas tax subject to special collection, that relating to charges that were collected, or should have been collected, before that date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十三条（特別土地保有税に関する規定の適用） — Application of Provisions on Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-13</sup>

**第一項**  新法の規定中特別土地保有税に関する部分は、土地に対して課する特別土地保有税にあつては昭和四十九年度分から適用し、土地の取得に対して課する特別土地保有税にあつては昭和四十八年七月一日以後の土地の取得について適用する。
<sup>suppl-3481-23/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-13/par-1</sup>
The provisions of the New Act relating to special land holding tax apply, for special land holding tax imposed on land, from fiscal year 1974, and for special land holding tax imposed on the acquisition of land, to the acquisition of land on or after July 1, 1973.
<sup>machine translation, not official</sup>

**第二項**  新法第五百九十九条第一項第二号の規定により昭和四十九年二月末日までに申告納付すべき土地の取得に対して課する特別土地保有税については、新法第五百九十五条及び第五百九十九条第一項第二号中「一月一日前一年以内」とあるのは、「昭和四十八年七月一日から同年十二月三十一日までの間」とする。
<sup>suppl-3481-23/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-13/par-2</sup>
For special land holding tax imposed on the acquisition of land to be filed and paid by the end of February 1974 under Article 599, paragraph (1), item (ii) of the New Act, the phrase "within one year before January 1" in Article 595 and Article 599, paragraph (1), item (ii) of the New Act is deemed to be replaced with "during the period from July 1, 1973 to December 31 of that year".
<sup>machine translation, not official</sup>

### 第十四条（自動車取得税に関する規定の適用） — Application of Provisions on Automobile Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-14</sup>

**第一項**  新法附則第三十二条の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、同日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
<sup>suppl-3481-23/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-14/par-1</sup>
The provisions of Article 32 of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on the acquisition of motor vehicles before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十五条（都市計画税に関する規定の適用） — Application of Provisions on City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-15</sup>

**第一項**  新法の規定中都市計画税に関する部分は、昭和四十八年度分の都市計画税から適用し、昭和四十七年度分までの都市計画税については、なお従前の例による。
<sup>suppl-3481-23/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-15/par-1</sup>
The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1973, and for city planning tax up to fiscal year 1972, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  附則第十条第二項の規定は、新法附則第十九条の三の規定が適用される市街化区域農地（新法附則第二十九条の規定の適用を受けるものを除く。）に対して課する都市計画税について準用する。
<sup>suppl-3481-23/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-15/par-2</sup>
The provisions of Article 10, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to city planning tax imposed on farmland in urbanization promotion areas to which Article 19-3 of the Supplementary Provisions of the New Act applies (excluding that subject to the application of Article 29 of the Supplementary Provisions of the New Act).
<sup>machine translation, not official</sup>

### 第十六条（罰則に関する規定の適用） — Application of Provisions on Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-16</sup>

**第一項**  この法律の施行前にした行為並びに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地方税及びこの附則の規定によりなお効力を有するものとされる旧法の規定に係る地方税に係るこの法律の施行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。
<sup>suppl-3481-23/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-16/par-1</sup>
For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十七条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-17</sup>

**第一項**  前各条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-3481-23/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-17/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第十八条  〔削除 / repealed〕
<sup>suppl-3481-23/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-18</sup>

**第一項**  削除
<sup>suppl-3481-23/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-18/par-1</sup>

### 第二十六条
<sup>suppl-3481-23/art-26 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-26</sup>

**第一項**  前条の規定による改正前の地方税法の一部を改正する法律附則第五十二条第一項又は第二項に規定する農林漁業組合が同条第一項に規定する整備終了の日（同条第二項に規定する農林漁業組合については、同項に規定する連合会の整備終了の日）を含む事業年度までの各事業年度において、その所得の全部又は一部を留保した場合については、なお従前の例による。
<sup>suppl-3481-23/art-26/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-26/par-1</sup>
For the case where an agriculture, forestry and fisheries cooperative prescribed in Article 52, paragraph (1) or (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act prior to amendment by the provisions of the preceding Article has retained all or part of its income in each business year up to the business year that includes the date of completion of reorganization prescribed in paragraph (1) of that Article (for an agriculture, forestry and fisheries cooperative prescribed in paragraph (2) of that Article, the date of completion of reorganization of the federation prescribed in paragraph (2) of that Article), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  前条の規定による改正前の地方税法の一部を改正する法律附則第五十二条第三項に規定する事業協同組合又は協同組合連合会が同項に規定する整備計画が完了することとなつている日を含む事業年度までの各事業年度において、その所得の全部又は一部を留保した場合については、なお従前の例による。
<sup>suppl-3481-23/art-26/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-26/par-2</sup>
For the case where a business cooperative or federation of cooperatives prescribed in Article 52, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act prior to amendment by the provisions of the preceding Article has retained all or part of its income in each business year up to the business year that includes the date on which the reorganization plan prescribed in that paragraph is to be completed, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3481-23/art-2/par-1: 新法第五十条の二 → 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-3481-23/art-2/par-1: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3481-23/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2
- suppl-3481-23/art-2/par-2: 新法第五十条の二 → 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-3481-23/art-2/par-2: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3481-23/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2
- suppl-3481-23/art-2/par-2: 所得税法（昭和四十年法律第三十三号。以下「改正後の所得税法」という。）第三十条第二項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2
- suppl-3481-23/art-2/par-2: この項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3481-23/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2/par-2
- suppl-3481-23/art-2/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-3481-23/art-2/par-3: 前項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3481-23/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2/par-2
- suppl-3481-23/art-2/par-3: 新法第五十条の六第一項第二号 → 地方税法 第五十条の六第一項第二号 (Article 50-6, paragraph (1), item (ii)), art-50-6/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-50-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-50-6/par-1/item-2
- suppl-3481-23/art-2/par-3: 新法第五十条の八 → 地方税法 第五十条の八 (Article 50-8), art-50-8 — https://japanlaw.org/ja/local-tax-act/art-50-8 · https://japanlaw.org/l/325AC0000000226/art-50-8
- suppl-3481-23/art-3/par-1: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1
- suppl-3481-23/art-3/par-2: 新法附則第九条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3251-226/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-1
- suppl-3481-23/art-3/par-2: 第四項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3251-226/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-3
- suppl-3481-23/art-4/par-2: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1
- suppl-3481-23/art-4/par-2: 第七十三条の十五の二第一項 → 地方税法 第七十三条の十五の二第一項 (Article 73-15-2, paragraph (1)), art-73-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-15-2/par-1
- suppl-3481-23/art-4/par-3: 新法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-3251-226/art-11/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-6
- suppl-3481-23/art-5/par-1: 新法第七十八条第一項 → 地方税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/local-tax-act/art-78/par-1 · https://japanlaw.org/l/325AC0000000226/art-78/par-1
- suppl-3481-23/art-8/par-1: 新法第三百二十八条 → 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-3481-23/art-8/par-1: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3481-23/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8
- suppl-3481-23/art-8/par-2: 新法第三百二十八条 → 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-3481-23/art-8/par-2: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3481-23/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8
- suppl-3481-23/art-8/par-3: 前項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3481-23/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-2
- suppl-3481-23/art-8/par-3: 新法第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2
- suppl-3481-23/art-8/par-4: 改正後の所得税法第三十条第二項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2
- suppl-3481-23/art-8/par-4: この項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-3481-23/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-4
- suppl-3481-23/art-8/par-4: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-3481-23/art-8/par-5: 前項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-3481-23/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-4
- suppl-3481-23/art-8/par-5: 新法第三百二十八条の六第一項第二号 → 地方税法 第三百二十八条の六第一項第二号 (Article 328-6, paragraph (1), item (ii)), art-328-6/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-328-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-2
- suppl-3481-23/art-8/par-5: 新法第三百二十八条の十三第一項 → 地方税法 第三百二十八条の十三第一項 (Article 328-13, paragraph (1)), art-328-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-13/par-1
- suppl-3481-23/art-9/par-2: 新法第三百四十九条の三第二項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-1
- suppl-3481-23/art-9/par-5: 新法第三百八十一条第六項 → 地方税法 第三百八十一条第六項 (Article 381, paragraph (6)), art-381/par-6 — https://japanlaw.org/ja/local-tax-act/art-381/par-6 · https://japanlaw.org/l/325AC0000000226/art-381/par-6
- suppl-3481-23/art-9/par-5: 新法第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/art-349-3-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2
- suppl-3481-23/art-9/par-6: 新法第三百八十四条第一項 → 地方税法 第三百八十四条第一項 (Article 384, paragraph (1)), art-384/par-1 — https://japanlaw.org/ja/local-tax-act/art-384/par-1 · https://japanlaw.org/l/325AC0000000226/art-384/par-1
- suppl-3481-23/art-9/par-6: 第二項 → 地方税法 第三百八十四条第二項 (Article 384, paragraph (2)), art-384/par-2 — https://japanlaw.org/ja/local-tax-act/art-384/par-2 · https://japanlaw.org/l/325AC0000000226/art-384/par-2
- suppl-3481-23/art-10/par-1: 新法第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/art-349-3-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2
- suppl-3481-23/art-10/par-1: 前条第五項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-3481-23/art-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-9/par-5
- suppl-3481-23/art-10/par-1: 新法附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3
- suppl-3481-23/art-10/par-1: 新法第三百八十一条第六項 → 地方税法 第三百八十一条第六項 (Article 381, paragraph (6)), art-381/par-6 — https://japanlaw.org/ja/local-tax-act/art-381/par-6 · https://japanlaw.org/l/325AC0000000226/art-381/par-6
- suppl-3481-23/art-10/par-1: 新法附則第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1
- suppl-3481-23/art-10/par-1: 同条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2
- suppl-3481-23/art-10/par-1: 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-3481-23/art-10/par-1: 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-3481-23/art-10/par-1: 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-3481-23/art-10/par-1: 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-3481-23/art-10/par-1: 地方税法の一部を改正する法律（昭和四十八年法律第二十三号）附則第十条第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3481-23/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-1
- suppl-3481-23/art-10/par-1: 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-3481-23/art-10/par-2: 新法附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3
- suppl-3481-23/art-10/par-2: 新法附則第二十九条 → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3251-226/art-29 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29
- suppl-3481-23/art-10/par-2: 新法第三百六十四条第七項 → 地方税法 第三百六十四条第七項 (Article 364, paragraph (7)), art-364/par-7 — https://japanlaw.org/ja/local-tax-act/art-364/par-7 · https://japanlaw.org/l/325AC0000000226/art-364/par-7
- suppl-3481-23/art-11/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/ja/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2
- suppl-3481-23/art-11/par-1: この条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3481-23/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11
- suppl-3481-23/art-11/par-1: 新法附則第十八条の二第一項 → 地方税法 附則第十八条の二第一項 (Supplementary Provisions, Article 18-2, paragraph (1)), suppl-3251-226/art-18-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2/par-1
- suppl-3481-23/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-3481-23/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-1
- suppl-3481-23/art-11/par-2: この条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3481-23/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11
- suppl-3481-23/art-11/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-3481-23/art-11/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- suppl-3481-23/art-11/par-3: 第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3481-23/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-1
- suppl-3481-23/art-11/par-3/item-1: 新法附則第十八条の二第一項 → 地方税法 附則第十八条の二第一項 (Supplementary Provisions, Article 18-2, paragraph (1)), suppl-3251-226/art-18-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2/par-1
- suppl-3481-23/art-11/par-4: 第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3481-23/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-1
- suppl-3481-23/art-11/par-4: 第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3481-23/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-2
- suppl-3481-23/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-3481-23/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-5
- suppl-3481-23/art-11/par-5: 第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3481-23/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-1
- suppl-3481-23/art-11/par-5: 第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3481-23/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-2
- suppl-3481-23/art-11/par-5: 前項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-3481-23/art-11/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-4
- suppl-3481-23/art-13/par-2: 新法第五百九十九条第一項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-2
- suppl-3481-23/art-13/par-2: 新法第五百九十五条 → 地方税法 第五百九十五条 (Article 595), art-595 — https://japanlaw.org/ja/local-tax-act/art-595 · https://japanlaw.org/l/325AC0000000226/art-595
- suppl-3481-23/art-14/par-1: 新法附則第三十二条 → 地方税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-3251-226/art-32 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32
- suppl-3481-23/art-15/par-2: 附則第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-3481-23/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-2
- suppl-3481-23/art-15/par-2: 新法附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3
- suppl-3481-23/art-15/par-2: 新法附則第二十九条 → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3251-226/art-29 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29

## Cited by

15 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第二条第一項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2/par-1
- 地方税法 附則第二条第二項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2/par-2
- 地方税法 附則第二条第三項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2/par-3
- 地方税法 附則第八条第一項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-1
- 地方税法 附則第八条第二項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-2
- 地方税法 附則第八条第三項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-3
- 地方税法 附則第八条第四項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-4
- 地方税法 附則第八条第五項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-5
- 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-1
- 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-1
- 地方税法 附則第十一条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-2
- 地方税法 附則第十一条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-3
- 地方税法 附則第十一条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-4
- 地方税法 附則第十一条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-5
- 地方税法 附則第十五条第二項（都市計画税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-15/par-2

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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-20261027T202151-281, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-281, 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-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-006, 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