# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3521-6. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-3521-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3521-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3521-6 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 昭和五二年三月三一日法律第六号 suppl-3521-6 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3521-6/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-1 **第一項** この法律は、昭和五十二年四月一日から施行する。ただし、第七十八条、第四百八十九条第一項、第四百九十条の二第一項及び第二項並びに第七百条の六第三号の改正規定は同年六月一日から、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改正規定は同年十月一日から、第七百一条及び第七百一条の二の改正規定は昭和五十三年一月一日から施行する。 suppl-3521-6/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-1/par-1 This Act comes into effect as of April 1, 1977; provided, however, that the provisions amending Article 78, Article 489, paragraph (1), Article 490-2, paragraphs (1) and (2) and Article 700-6, item (iii) come into effect on June 1 of the same year, the provisions amending Article 114-4, Article 114-5, paragraph (1) and Article 129, paragraph (3) come into effect on October 1 of the same year, and the provisions amending Articles 701 and 701-2 come into effect on January 1, 1978. machine translation, not official ### 第二条（道府県民税に関する規定の適用） — Application of Provisions on Prefectural Inhabitant Tax caption: machine translation, not official suppl-3521-6/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-2 **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は、昭和五十二年度分の個人の道府県民税から適用し、昭和五十一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-3521-6/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-2/par-1 The provisions of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1977, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1976. machine translation, not official **第二項** 新法第五十二条第一項の規定は、昭和五十二年四月一日（以下「施行日」という。）以後に終了する事業年度又は新法第五十三条第五項の期間に係る法人の道府県民税について適用し、施行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-3521-6/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-2/par-2 The provisions of Article 52, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1977 (hereinafter referred to as the "Effective Date") or for the period under Article 53, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph. machine translation, not official **第三項** 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（同法第七十二条第一項の規定が適用される場合及びこれらの規定を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。）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-3521-6/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-2/par-3 In the case where the deadline for filing the return under Article 53, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern prefectural inhabitant tax that the corporation paid, or should have paid, as the prefectural inhabitant tax relating to that return. machine translation, not official ### 第三条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3521-6/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-3 **第一項** 新法第七十二条の十八第一項及び第二項の規定は、昭和五十二年度分の個人の事業税から適用し、昭和五十一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-3521-6/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-3/par-1 The provisions of Article 72-18, paragraphs (1) and (2) of the New Act apply from individual enterprise tax for fiscal year 1977, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1976. machine translation, not official ### 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 caption: machine translation, not official suppl-3521-6/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-4 **第一項** 新法の規定中不動産取得税に関する部分は、施行日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、施行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。 suppl-3521-6/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-4/par-1 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 Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 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 caption: machine translation, not official suppl-3521-6/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-5 **第一項** 新法第七十八条第一項、第二項及び第四項の規定は、昭和五十二年六月一日以後における新法第七十五条第一項各号に掲げる施設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、同日前における当該施設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。 suppl-3521-6/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-5/par-1 The provisions of Article 78, paragraphs (1), (2) and (4) of the New Act apply to amusement facility use tax to be imposed on the use of the facilities set forth in the items of Article 75, paragraph (1) of the New Act on or after June 1, 1977, and the provisions then in force continue to govern amusement facility use tax imposed on the use of those facilities before that date. machine translation, not official ### 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. caption: machine translation, not official suppl-3521-6/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-6 **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、昭和五十二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。 suppl-3521-6/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-6/par-1 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, drinking and lodging and other acts of use (meaning the other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after October 1, 1977, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on those acts before that date. machine translation, not official ### 第七条（鉱区税に関する規定の適用） — Application of Provisions on Mining Area Tax caption: machine translation, not official suppl-3521-6/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-7 **第一項** 新法第百八十条第一項及び新法附則第十三条の規定は、昭和五十二年度分の鉱区税から適用し、昭和五十一年度分までの鉱区税については、なお従前の例による。 suppl-3521-6/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-7/par-1 The provisions of Article 180, paragraph (1) of the New Act and Article 13 of the Supplementary Provisions of the New Act apply from mining area tax for fiscal year 1977, and the provisions then in force continue to govern mining area tax up to fiscal year 1976. machine translation, not official ### 第八条（狩猟免許税に関する規定の適用） — Application of Provisions on Hunting License Tax caption: machine translation, not official suppl-3521-6/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-8 **第一項** 新法第二百三十七条の規定は、施行日以後に狩猟免許を受ける者に対して課すべき狩猟免許税について適用し、施行日前に狩猟免許を受けた者に対して課する狩猟免許税については、なお従前の例による。 suppl-3521-6/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-8/par-1 The provisions of Article 237 of the New Act apply to hunting license tax to be imposed on persons who receive a hunting license on or after the Effective Date, and the provisions then in force continue to govern hunting license tax imposed on persons who received a hunting license before the Effective Date. machine translation, not official ### 第九条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3521-6/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9 **第一項** 新法の規定中個人の市町村民税に関する部分は、昭和五十二年度分の個人の市町村民税から適用し、昭和五十一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-3521-6/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9/par-1 The provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1977, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1976. machine translation, not official **第二項** 新法第三百十二条第一項及び第二項の規定は、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五項の期間に係る法人の市町村民税について適用し、施行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-3521-6/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9/par-2 The provisions of Article 312, paragraphs (1) and (2) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 321-8, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph. machine translation, not official **第三項** 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（同法第七十二条第一項の規定が適用される場合及びこれらの規定を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。）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-3521-6/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9/par-3 In the case where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern municipal inhabitant tax that the corporation paid, or should have paid, as the municipal inhabitant tax relating to that return. machine translation, not official ### 第十条（固定資産税に関する規定の適用） — Application of Provisions on Fixed Assets Tax caption: machine translation, not official suppl-3521-6/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10 **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、昭和五十二年度分の固定資産税から適用し、昭和五十一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-3521-6/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-1 Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1977, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1976. machine translation, not official **第二項** 新法第三百四十九条の三第十項の規定は、昭和五十二年度以後の年度において固定資産税が課されることとなつた同項に規定する航空機について、昭和五十二年度分の固定資産税から適用する。 suppl-3521-6/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-2 The provisions of Article 349-3, paragraph (10) of the New Act apply, from fixed assets tax for fiscal year 1977, to aircraft prescribed in that paragraph on which fixed assets tax comes to be imposed in fiscal year 1977 or any later fiscal year. machine translation, not official **第三項** 改正前の地方税法（以下「旧法」という。）第三百四十九条の三第十項の規定は、昭和五十一年度以前の年度において固定資産税が課されることとなつた同項に規定する航空機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。この場合において、同項中「前項の規定の適用を受ける航空機」とあるのは、「専ら国際路線に就航する航空機」とする。 suppl-3521-6/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-3 The provisions of Article 349-3, paragraph (10) of the Local Tax Act prior to the amendment (hereinafter referred to as the "Former Act") remain in force with respect to fixed assets tax imposed on aircraft prescribed in that paragraph on which fixed assets tax came to be imposed in fiscal year 1976 or any earlier fiscal year. In this case, the phrase "aircraft to which the provisions of the preceding paragraph apply" in that paragraph is deemed to be replaced with "aircraft operating exclusively on international routes". machine translation, not official **第四項** 新法第三百四十九条の三第二十六項の規定は、昭和五十一年一月二日以後に建設された同項に規定する家屋及び償却資産について、昭和五十二年度分の固定資産税から適用する。 suppl-3521-6/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-4 The provisions of Article 349-3, paragraph (26) of the New Act apply, from fixed assets tax for fiscal year 1977, to houses and depreciable assets prescribed in that paragraph that were constructed on or after January 2, 1976. machine translation, not official **第五項** 旧法第三百四十九条の三第二十六項の規定は、昭和五十一年一月一日までに建設された同項に規定する家屋及び償却資産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。この場合において、同項中「かかわらず、当該固定資産」とあるのは「かかわらず、昭和五十八年度までの各年度分の固定資産税については、当該固定資産」と、「五年度分の固定資産税」とあるのは「五年度分の固定資産税（昭和五十三年度までの各年度分の固定資産税に限る。）」と、「の額」とあるのは「の額とし、昭和五十九年度から昭和六十三年度までの各年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の四分の三の額」とする。 suppl-3521-6/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-5 The provisions of Article 349-3, paragraph (26) of the Former Act remain in force with respect to fixed assets tax imposed on houses and depreciable assets prescribed in that paragraph that were constructed up to January 1, 1976. In this case, the phrase "notwithstanding the preceding provisions, the fixed assets" in that paragraph is deemed to be replaced with "notwithstanding the preceding provisions, for fixed assets tax for each fiscal year up to fiscal year 1983, the fixed assets", the phrase "fixed assets tax for the five fiscal years" with "fixed assets tax for the five fiscal years (limited to fixed assets tax for each fiscal year up to fiscal year 1978)", and the phrase "amount" with "amount, and for fixed assets tax for each fiscal year from fiscal year 1984 through fiscal year 1988, an amount equivalent to 3/4 of the price to be the tax base of fixed assets tax relating to the fixed assets". machine translation, not official **第六項** 新法附則第十六条第一項から第三項まで、第五項及び第六項の規定は、昭和五十一年一月二日以後に新築されたこれらの規定に規定する住宅、貸家住宅又は家屋について昭和五十二年度分の固定資産税から適用する。 suppl-3521-6/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-6 The provisions of Article 16, paragraphs (1) through (3), (5) and (6) of the Supplementary Provisions of the New Act apply, from fixed assets tax for fiscal year 1977, to dwellings, rental dwellings or houses prescribed in those provisions that were newly built on or after January 2, 1976. machine translation, not official **第七項** 旧法附則第十六条第一項から第三項まで及び第五項の規定は、昭和五十一年一月一日までに新築されたこれらの規定に規定する住宅、貸家住宅又は家屋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。この場合において、同条第一項中「次項」とあるのは、「地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第七条第二十一項の規定によりなおその効力を有することとされる同法による改正前の地方税法附則第十六条第二項又は地方税法の一部を改正する法律（昭和五十二年法律第六号）附則第十条第七項の規定によりなおその効力を有することとされる同法による改正前の地方税法附則第十六条第二項」とし、同条第二項中「次項に」とあるのは「地方税法の一部を改正する法律（昭和五十二年法律第六号）附則第十条第七項の規定によりなおその効力を有することとされる同法による改正前の地方税法附則第十六条第三項に」と、「次項まで及び第五項」とあるのは「本項並びに同条第三項及び第五項」と、「次項又は第五項」とあるのは「同条第三項又は第五項」とし、同条第五項中「第三項」とあるのは、「地方税法の一部を改正する法律（昭和五十二年法律第六号）附則第十条第七項の規定によりなおその効力を有することとされる同法による改正前の地方税法附則第十六条第三項」とする。 suppl-3521-6/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-7 The provisions of Article 16, paragraphs (1) through (3) and (5) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on dwellings, rental dwellings or houses prescribed in those provisions that were newly built up to January 1, 1976. In this case, the phrase "the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "Article 16, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976), which remains in force pursuant to the provisions of Article 7, paragraph (21) of the Supplementary Provisions of that Act, or Article 16, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 6 of 1977), which remains in force pursuant to the provisions of Article 10, paragraph (7) of the Supplementary Provisions of that Act"; in paragraph (2) of that Article, the phrase "the following paragraph" is deemed to be replaced with "Article 16, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 6 of 1977), which remains in force pursuant to the provisions of Article 10, paragraph (7) of the Supplementary Provisions of that Act", the phrase "through the following paragraph and paragraph (5)" with "this paragraph and paragraphs (3) and (5) of that Article", and the phrase "the following paragraph or paragraph (5)" with "paragraph (3) or (5) of that Article"; and in paragraph (5) of that Article, the phrase "paragraph (3)" is deemed to be replaced with "Article 16, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 6 of 1977), which remains in force pursuant to the provisions of Article 10, paragraph (7) of the Supplementary Provisions of that Act". machine translation, not official ### 第十一条（軽自動車税に関する規定の適用） — Application of Provisions on Light Motor Vehicle Tax caption: machine translation, not official suppl-3521-6/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-11 **第一項** 新法第四百四十五条の二第三項及び第四項の規定は、昭和五十二年度分の軽自動車税から適用し、昭和五十一年度分までの軽自動車税については、なお従前の例による。 suppl-3521-6/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-11/par-1 The provisions of Article 445-2, paragraphs (3) and (4) of the New Act apply from light motor vehicle tax for fiscal year 1977, and the provisions then in force continue to govern light motor vehicle tax up to fiscal year 1976. machine translation, not official **第二項** 旧法附則第三十条の二の規定は、昭和五十一年度分の軽自動車税については、なおその効力を有する。 suppl-3521-6/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-11/par-2 The provisions of Article 30-2 of the Supplementary Provisions of the Former Act remain in force with respect to light motor vehicle tax for fiscal year 1976. machine translation, not official ### 第十二条（電気税に関する規定の適用） — Application of Provisions on Electricity Tax caption: machine translation, not official suppl-3521-6/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-12 **第一項** 新法第四百八十九条第一項及び第四百九十条の二第一項の規定は、昭和五十二年六月一日以後に使用する電気に対して課すべき電気税（特別徴収に係る電気税にあつては、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に対して課する電気税（特別徴収に係る電気税にあつては、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。 suppl-3521-6/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-12/par-1 The provisions of Article 489, paragraph (1) and Article 490-2, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1977 (for electricity tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern electricity tax imposed on electricity used before that date (for electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date). machine translation, not official ### 第十三条（ガス税に関する規定の適用） — Application of Provisions on Gas Tax caption: machine translation, not official suppl-3521-6/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-13 **第一項** 新法第四百九十条の二第二項の規定は、昭和五十二年六月一日以後に使用するガスに対して課すべきガス税（特別徴収に係るガス税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用したガスに対して課するガス税（特別徴収に係るガス税にあつては、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。 suppl-3521-6/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-13/par-1 The provisions of Article 490-2, paragraph (2) of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1977 (for gas tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern gas tax imposed on gas used before that date (for gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date). machine translation, not official ### 第十四条（特別土地保有税に関する規定の適用） — Application of Provisions on Special Land Holding Tax caption: machine translation, not official suppl-3521-6/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-14 **第一項** 新法第五百八十六条第二項第二号、第五号の三、第十二号の二、第二十二号の四から第二十二号の六まで、第二十八号及び第二十九号の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、昭和五十二年度分の土地に対して課する特別土地保有税から適用し、昭和五十一年度分までの土地に対して課する特別土地保有税については、なお従前の例による。 suppl-3521-6/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-14/par-1 The provisions of Article 586, paragraph (2), items (ii), (v)-3, (xii)-2, (xxii)-4 through (xxii)-6, (xxviii) and (xxix) of the New Act (limited to the part relating to special land holding tax imposed on land) apply from special land holding tax imposed on land for fiscal year 1977, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1976. machine translation, not official **第二項** 新法第五百八十六条第二項第二号、第五号の三、第十二号の二、第二十二号の四から第二十二号の六まで、第二十八号及び第二十九号の規定（土地の取得に対して課する特別土地保有税に関する部分に限る。）は、施行日以後の土地の取得に係る土地の取得に対して課する特別土地保有税について適用し、施行日前の土地の取得に係る土地の取得に対して課する特別土地保有税については、なお従前の例による。 suppl-3521-6/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-14/par-2 The provisions of Article 586, paragraph (2), items (ii), (v)-3, (xii)-2, (xxii)-4 through (xxii)-6, (xxviii) and (xxix) of the New Act (limited to the part relating to special land holding tax imposed on the acquisition of land) apply to special land holding tax imposed on the acquisition of land relating to the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land relating to the acquisition of land before the Effective Date. machine translation, not official ### 第十五条（入猟税に関する規定の適用） — Application of Provisions on Hunting Entry Tax caption: machine translation, not official suppl-3521-6/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-15 **第一項** 新法第七百条の五十二の規定は、施行日以後に狩猟免許を受ける者に対して課すべき入猟税について適用し、施行日前に狩猟免許を受けた者に対して課する入猟税については、なお従前の例による。 suppl-3521-6/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-15/par-1 The provisions of Article 700-52 of the New Act apply to hunting entry tax to be imposed on persons who receive a hunting license on or after the Effective Date, and the provisions then in force continue to govern hunting entry tax imposed on persons who received a hunting license before the Effective Date. machine translation, not official ### 第十六条（入湯税に関する規定の適用） — Application of Provisions on Bathing Tax caption: machine translation, not official suppl-3521-6/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-16 **第一項** 新法第七百一条の二の規定は、昭和五十三年一月一日以後における入湯に対して課すべき入湯税について適用し、同日前における入湯に対して課する入湯税については、なお従前の例による。 suppl-3521-6/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-16/par-1 The provisions of Article 701-2 of the New Act apply to bathing tax to be imposed on bathing on or after January 1, 1978, and the provisions then in force continue to govern bathing tax imposed on bathing before that date. machine translation, not official ### 第十七条（事業所税に関する規定の適用） — Application of Provisions on Business Office Tax caption: machine translation, not official suppl-3521-6/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-17 **第一項** 新法第七百一条の三十二第四項、第七百一条の三十四第八項、第七百一条の四十一第五項及び附則第三十二条の三の規定は、施行日以後に行われる新法第七百一条の三十一第一項第七号に規定する事業所用家屋（以下この項において「事業所用家屋」という。）の新築又は増築に対して課すべき新法第七百一条の三十二第二項に規定する新増設に係る事業所税（以下この条において「新増設に係る事業所税」という。）について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。 suppl-3521-6/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-17/par-1 The provisions of Article 701-32, paragraph (4), Article 701-34, paragraph (8), Article 701-41, paragraph (5) and Article 32-3 of the Supplementary Provisions of the New Act apply to business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act (hereinafter in this Article referred to as "business office tax on new construction or extension") to be imposed on new construction or extension of a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act (hereinafter in this paragraph referred to as "business premises building") carried out on or after the Effective Date, and the provisions then in force continue to govern business office tax on new construction or extension imposed on new construction or extension of a business premises building carried out before the Effective Date. machine translation, not official **第二項** 新法第七百一条の三十四第五項及び附則第三十二条の三の二の規定は、施行日以後に終了する事業年度分の法人の事業及び昭和五十二年以後の年分の個人の事業に対して課すべき新法第七百一条の三十二第一項に規定する事業に係る事業所税（以下この項において「事業に係る事業所税」という。）について適用し、施行日前に終了した事業年度分の法人の事業及び同年前の年分の個人の事業に対して課する事業に係る事業所税については、なお従前の例による。 suppl-3521-6/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-17/par-2 The provisions of Article 701-34, paragraph (5) and Article 32-3-2 of the Supplementary Provisions of the New Act apply to business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this paragraph referred to as "business office tax on businesses") to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for the year 1977 and thereafter, and the provisions then in force continue to govern business office tax on businesses imposed on the business of corporations for business years that ended before the Effective Date and on the business of individuals for years before that year. machine translation, not official **第三項** 新法第七百一条の五十一の二の規定は、施行日以後に担保の目的で家屋の全部又は一部を譲渡する場合における当該家屋の全部又は一部の譲渡による取得に対して課すべき新増設に係る事業所税について適用する。 suppl-3521-6/art-17/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-17/par-3 The provisions of Article 701-51-2 of the New Act apply to business office tax on new construction or extension to be imposed on the acquisition by transfer of all or part of a house in the case where all or part of the house is transferred for the purpose of security on or after the Effective Date. machine translation, not official ### 第十八条（都市計画税に関する規定の適用） — Application of Provisions on City Planning Tax caption: machine translation, not official suppl-3521-6/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-18 **第一項** 新法第七百二条第二項の規定並びに新法附則第十五条第十五項及び第十六項の規定（都市計画税に関する部分に限る。）は、昭和五十二年度分の都市計画税から適用し、昭和五十一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。 suppl-3521-6/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-18/par-1 The provisions of Article 702, paragraph (2) of the New Act and the provisions of Article 15, paragraphs (15) and (16) of the Supplementary Provisions of the New Act (limited to the part relating to city planning tax) apply from city planning tax for fiscal year 1977, and the provisions then in force continue to govern city planning tax up to fiscal year 1976. machine translation, not official ### 第十九条（国民健康保険税に関する規定の適用） — Application of Provisions on National Health Insurance Tax caption: machine translation, not official suppl-3521-6/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-19 **第一項** 新法第七百三条の四第四項及び第十項の規定は、昭和五十二年度分の国民健康保険税から適用し、昭和五十一年度分までの国民健康保険税については、なお従前の例による。 suppl-3521-6/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-19/par-1 The provisions of Article 703-4, paragraphs (4) and (10) of the New Act apply from national health insurance tax for fiscal year 1977, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1976. machine translation, not official ### 第二十条（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-3521-6/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-20 **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五項の期間に係る法人の都民税について適用し、施行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-3521-6/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-20/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 under Article 321-8, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate Tokyo inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph. 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（同法第七十二条第一項の規定が適用される場合及びこれらの規定を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。）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都民税として納付した、又は納付すべきであつた都民税については、なお従前の例による。 suppl-3521-6/art-20/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-20/par-2 In the case where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern Tokyo inhabitant tax that the corporation paid, or should have paid, as the Tokyo inhabitant tax relating to that return. machine translation, not official ### 第二十一条（自動車税に関する規定の適用） — Application of Provisions on Automobile Tax caption: machine translation, not official suppl-3521-6/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-21 **第一項** 旧法附則第十二条の三の規定は、昭和五十一年度分の自動車税については、なおその効力を有する。 suppl-3521-6/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-21/par-1 The provisions of Article 12-3 of the Supplementary Provisions of the Former Act remain in force with respect to automobile tax for fiscal year 1976. machine translation, not official ### 第二十二条（自動車取得税に関する規定の適用） — Application of Provisions on Automobile Acquisition Tax caption: machine translation, not official suppl-3521-6/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-22 **第一項** 新法附則第三十二条第一項の規定は、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、施行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。 suppl-3521-6/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-22/par-1 The provisions of Article 32, paragraph (1) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date. machine translation, not official **第二項** 旧法附則第三十二条第三項の規定は、施行日前に行われた自動車の取得に対して課する自動車取得税については、なおその効力を有する。 suppl-3521-6/art-22/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-22/par-2 The provisions of Article 32, paragraph (3) of the Supplementary Provisions of the Former Act remain in force with respect to automobile acquisition tax imposed on the acquisition of a motor vehicle made before the Effective Date. machine translation, not official ### 第二十三条（罰則に関する規定の適用） — Application of Provisions on Penal Provisions caption: machine translation, not official suppl-3521-6/art-23 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-23 **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こと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。 suppl-3521-6/art-23/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-23/par-1 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. machine translation, not official ### 第二十四条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3521-6/art-24 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-24 **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。 suppl-3521-6/art-24/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-24/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 - suppl-3521-6/art-2/par-2: 新法第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - suppl-3521-6/art-2/par-2: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-3521-6/art-2/par-3: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-3521-6/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-3521-6/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-2/par-2 - suppl-3521-6/art-3/par-1: 新法第七十二条の十八第一項 → 地方税法 第七十二条の十八第一項 (Article 72-18, paragraph (1)), art-72-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-1 - suppl-3521-6/art-3/par-1: 第二項 → 地方税法 第七十二条の十八第二項 (Article 72-18, paragraph (2)), art-72-18/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-2 - suppl-3521-6/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-3521-6/art-5/par-1: 第二項 → 地方税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/ja/local-tax-act/art-78/par-2 · https://japanlaw.org/l/325AC0000000226/art-78/par-2 - suppl-3521-6/art-5/par-1: 第四項 → 地方税法 附則第七十八条第四項 (Supplementary Provisions, Article 78, paragraph (4)), suppl-3251-226/art-78/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-78/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-4 - suppl-3521-6/art-5/par-1: 新法第七十五条第一項 → 地方税法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/local-tax-act/art-75/par-1 · https://japanlaw.org/l/325AC0000000226/art-75/par-1 - suppl-3521-6/art-7/par-1: 新法第百八十条第一項 → 地方税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/local-tax-act/art-180/par-1 · https://japanlaw.org/l/325AC0000000226/art-180/par-1 - suppl-3521-6/art-7/par-1: 新法附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3251-226/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-13 - suppl-3521-6/art-9/par-2: 新法第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/ja/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1 - suppl-3521-6/art-9/par-2: 第二項 → 地方税法 第三百十二条第二項 (Article 312, paragraph (2)), art-312/par-2 — https://japanlaw.org/ja/local-tax-act/art-312/par-2 · https://japanlaw.org/l/325AC0000000226/art-312/par-2 - suppl-3521-6/art-9/par-2: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-3521-6/art-9/par-3: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-3521-6/art-9/par-3: 前項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3521-6/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9/par-2 - suppl-3521-6/art-10/par-2: 新法第三百四十九条の三第十項 → 地方税法 第三百四十九条の三第九項 (Article 349-3, paragraph (9)), art-349-3/par-9 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-9 - suppl-3521-6/art-10/par-4: 新法第三百四十九条の三第二十六項 → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25 - suppl-3521-6/art-10/par-6: 新法附則第十六条第一項から第三項まで → 地方税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3251-226/art-16/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16/par-1 - suppl-3521-6/art-10/par-7: 地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第七条第二十一項 → 地方税法 附則第七条第二十一項 (Supplementary Provisions, Article 7, paragraph (21)), suppl-3511-7/art-7/par-21 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-7/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-21 - suppl-3521-6/art-10/par-7: 地方税法の一部を改正する法律（昭和五十二年法律第六号）附則第十条第七項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-3521-6/art-10/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-7 - suppl-3521-6/art-14/par-1: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2 - suppl-3521-6/art-14/par-1: 第二十八号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-28 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-28 - suppl-3521-6/art-14/par-1: 第二十九号 → 地方税法 第五百八十六条第二項第二十九号 (Article 586, paragraph (2), item (xxix)), art-586/par-2/item-29 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-29 - suppl-3521-6/art-14/par-2: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2 - suppl-3521-6/art-14/par-2: 第二十八号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-28 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-28 - suppl-3521-6/art-14/par-2: 第二十九号 → 地方税法 第五百八十六条第二項第二十九号 (Article 586, paragraph (2), item (xxix)), art-586/par-2/item-29 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-29 - suppl-3521-6/art-15/par-1: 新法第七百条の五十二 → 地方税法 第七百条の五十二 (Article 700-52), art-700-52 — https://japanlaw.org/ja/local-tax-act/art-700-52 · https://japanlaw.org/l/325AC0000000226/art-700-52 - suppl-3521-6/art-16/par-1: 新法第七百一条の二 → 地方税法 第七百一条の二 (Article 701-2), art-701-2 — https://japanlaw.org/ja/local-tax-act/art-701-2 · https://japanlaw.org/l/325AC0000000226/art-701-2 - suppl-3521-6/art-17/par-1: 新法第七百一条の三十一第一項第七号 → 地方税法 第七百一条の三十一第一項第七号 (Article 701-31, paragraph (1), item (vii)), art-701-31/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-7 - suppl-3521-6/art-17/par-1: この項 → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3521-6/art-17/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-17/par-1 - suppl-3521-6/art-17/par-1: 新法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 - suppl-3521-6/art-17/par-1: この条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3521-6/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-17 - suppl-3521-6/art-17/par-2: 新法第七百一条の三十四第五項 → 地方税法 第七百一条の三十四第五項 (Article 701-34, paragraph (5)), art-701-34/par-5 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-5 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-5 - suppl-3521-6/art-17/par-2: 新法第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-1 - suppl-3521-6/art-17/par-2: この項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-3521-6/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-17/par-2 - suppl-3521-6/art-18/par-1: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/ja/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 - suppl-3521-6/art-18/par-1: 新法附則第十五条第十五項 → 地方税法 附則第十五条第十項 (Supplementary Provisions, Article 15, paragraph (10)), suppl-3251-226/art-15/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-10 - suppl-3521-6/art-18/par-1: 第十六項 → 地方税法 附則第十五条第十一項 (Supplementary Provisions, Article 15, paragraph (11)), suppl-3251-226/art-15/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-11 - suppl-3521-6/art-19/par-1: 新法第七百三条の四第四項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4 - suppl-3521-6/art-19/par-1: 第十項 → 地方税法 第七百三条の四第十項 (Article 703-4, paragraph (10)), art-703-4/par-10 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-10 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10 - suppl-3521-6/art-20/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-3521-6/art-20/par-1: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-3521-6/art-20/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-3521-6/art-20/par-2: 前項 → 地方税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3521-6/art-20/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-20/par-1 - suppl-3521-6/art-22/par-1: 新法附則第三十二条第一項 → 地方税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-3251-226/art-32/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第七条第二十一項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-7/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-21 - 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-3521-6/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-2/par-3 - 地方税法 附則第九条第三項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9/par-3 - 地方税法 附則第十条第七項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-7 - 地方税法 附則第十七条第一項（事業所税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-17/par-1 - 地方税法 附則第十七条第二項（事業所税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-17/par-2 - 地方税法 附則第二十条第二項（都の特例に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-20/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-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 — 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-20261027T214204-235, 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-20261027T214204-237, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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