# 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-3541-12. 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-3541-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3541-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3541-12 - 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 昭和五四年三月三一日法律第一二号 suppl-3541-12 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3541-12/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1 **第一項** この法律は、昭和五十四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-3541-12/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1 This Act comes into effect on April 1, 1979; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中狩猟免許税及び入猟税に関する改正規定、附則第二十八条の規定、附則第二十九条中地方交付税法第十四条第三項の表道府県の項第九号の改正規定並びに附則第三十条の規定（同号に係る部分に限る。）　昭和五十四年四月十六日 suppl-3541-12/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-1 the provisions amending the provisions concerning hunting license tax and hunting entry tax in Article 1, the provisions of Article 28 of the Supplementary Provisions, the provisions amending item (ix) of the entry for prefectures in the table of Article 14, paragraph (3) of the Local Allocation Tax Act in Article 29 of the Supplementary Provisions, and the provisions of Article 30 of the Supplementary Provisions (limited to the part relating to that item): April 16, 1979; machine translation, not official **二** 第一条中地方税法第四百八十九条第一項、第四百九十条の二第二項及び附則第三十二条の二の改正規定並びに附則第十条、第十一条、第十四条及び第十五条の規定　昭和五十四年六月一日 suppl-3541-12/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-2 the provisions amending Article 489, paragraph (1), Article 490-2, paragraph (2) and Article 32-2 of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of Articles 10, 11, 14 and 15 of the Supplementary Provisions: June 1, 1979; machine translation, not official **三** 第一条中地方税法附則第三十四条から第三十五条までの規定に係る改正規定並びに次条第三項及び附則第六条第三項の規定　昭和五十五年四月一日 suppl-3541-12/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-3 the provisions amending the provisions of Articles 34 through 35 of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of paragraph (3) of the following Article and Article 6, paragraph (3) of the Supplementary Provisions: April 1, 1980. machine translation, not official ### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-3541-12/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第三十四条の規定は、昭和五十四年度分の個人の道府県民税から適用し、昭和五十三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-3541-12/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-2/par-1 The provisions of Article 34 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply from individual prefectural inhabitant tax for fiscal year 1979, and for individual prefectural inhabitant tax up to fiscal year 1978, the provisions then in force continue to govern. machine translation, not official **第二項** 第一条の規定による改正前の地方税法（以下「旧法」という。）附則第四条第四項の規定は、昭和五十三年度分までの個人の道府県民税については、なおその効力を有する。 suppl-3541-12/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-2/par-2 The provisions of Article 4, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to individual prefectural inhabitant tax up to fiscal year 1978. machine translation, not official **第三項** 新法附則第三十四条の二及び第三十四条の三の規定は、昭和五十五年度分の個人の道府県民税から適用し、昭和五十四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-3541-12/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-2/par-3 The provisions of Articles 34-2 and 34-3 of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 1980, and for individual prefectural inhabitant tax up to fiscal year 1979, the provisions then in force continue to govern. machine translation, not official ### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-3541-12/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-3 **第一項** この法律の施行の際現に存する貸家組合、貸家組合連合会、貸室組合及び貸室組合連合会が行う事業に対して課する法人の事業税については、なお従前の例による。 suppl-3541-12/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-3/par-1 For corporate enterprise tax imposed on businesses conducted by house-rental associations, federations of house-rental associations, room-rental associations and federations of room-rental associations existing at the time of enforcement of this Act, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第九条第五項の規定は、昭和五十三年度分までの個人の事業税については、なおその効力を有する。 suppl-3541-12/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-3/par-2 The provisions of Article 9, paragraph (5) of the Supplementary Provisions of the Former Act remain in force with respect to individual enterprise tax up to fiscal year 1978. machine translation, not official ### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax caption: machine translation, not official suppl-3541-12/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-4 **第一項** 新法の規定中不動産取得税に関する部分は、昭和五十四年四月一日（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、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-3541-12/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/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 April 1, 1979 (hereinafter referred to as the "Effective Date"), and for 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（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-3541-12/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-5 **第一項** 新法第百四十七条第一項の規定は、昭和五十四年度分の自動車税から適用し、昭和五十三年度分までの自動車税については、なお従前の例による。 suppl-3541-12/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-5/par-1 The provisions of Article 147, paragraph (1) of the New Act apply from automobile tax for fiscal year 1979, and for automobile tax up to fiscal year 1978, the provisions then in force continue to govern. machine translation, not official ### 第六条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-3541-12/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-6 **第一項** 新法第三百十四条の二の規定は、昭和五十四年度分の個人の市町村民税から適用し、昭和五十三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-3541-12/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-6/par-1 The provisions of Article 314-2 of the New Act apply from individual municipal inhabitant tax for fiscal year 1979, and for individual municipal inhabitant tax up to fiscal year 1978, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第四条第四項の規定は、昭和五十三年度分までの個人の市町村民税については、なおその効力を有する。 suppl-3541-12/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-6/par-2 The provisions of Article 4, paragraph (4) of the Supplementary Provisions of the Former Act remain in force with respect to individual municipal inhabitant tax up to fiscal year 1978. machine translation, not official **第三項** 新法附則第三十四条の二及び第三十四条の三の規定は、昭和五十五年度分の個人の市町村民税から適用し、昭和五十四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-3541-12/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-6/par-3 The provisions of Articles 34-2 and 34-3 of the Supplementary Provisions of the New Act apply from individual municipal inhabitant tax for fiscal year 1980, and for individual municipal inhabitant tax up to fiscal year 1979, the provisions then in force continue to govern. machine translation, not official ### 第七条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax caption: machine translation, not official suppl-3541-12/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-7 **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、昭和五十四年度分の固定資産税から適用し、昭和五十三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-3541-12/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-7/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1979, and for fixed assets tax up to fiscal year 1978, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第三百四十九条の三第五項の規定は、流通の合理化、良質な住宅の供給その他国民生活の安定向上に直接寄与す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、なおその効力を有する。この場合において、同項中「機械その他の設備で政令で定めるもの」とあるのは「機械その他の設備のうち租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年法律第十五号」という。）による改正前の租税特別措置法（以下「改正前の租税特別措置法」という。）第十一条第一項（昭和五十四年法律第十五号附則第六条第一項の規定によりその例によることとされる場合を含む。）の規定の適用を受ける改正前の租税特別措置法第十一条第一項の表の第七号に掲げる機械その他の設備及び改正前の租税特別措置法第四十三条第一項（昭和五十四年法律第十五号附則第十六条第一項の規定によりその例によることとされる場合を含む。）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七号に掲げる機械その他の設備」と、「次項」とあるのは「地方税法等の一部を改正する法律（昭和五十四年法律第十二号）による改正後の地方税法第三百四十九条の三第五項」とする。 suppl-3541-12/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-7/par-2 The provisions of Article 349-3, paragraph (5) of the Former Act remain in force with respect to fixed assets tax imposed on machines and other equipment that directly contribute to the rationalization of distribution, the supply of quality housing or other stabilization and improvement of the lives of the people. In this case, the phrase "machines and other equipment specified by Cabinet Order" in that paragraph is deemed to be replaced with "machines and other equipment, being the machines and other equipment listed in item (vii) of the table in Article 11, 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. 15 of 1979; hereinafter referred to as "Act No. 15 of 1979") (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment") that are subject to the application of Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment (including cases where its provisions are to govern pursuant to Article 6, paragraph (1) of the Supplementary Provisions of Act No. 15 of 1979), and the machines and other equipment listed in item (vii) 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 (including cases where its provisions are to govern pursuant to Article 16, paragraph (1) of the Supplementary Provisions of Act No. 15 of 1979)", and the phrase "the following paragraph" with "Article 349-3, paragraph (5) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979)". machine translation, not official **第三項** 新法第三百四十九条の三第二十四項の規定は、昭和五十三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対して課すべき固定資産税から適用する。 suppl-3541-12/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-7/par-3 The provisions of Article 349-3, paragraph (24) of the New Act apply from fixed assets tax to be imposed on the houses and depreciable assets prescribed in that paragraph that were constructed on or after January 2, 1978. machine translation, not official **第四項** 旧法第三百四十九条の三第二十六項の規定は、昭和五十一年一月二日から昭和五十三年一月一日までの間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「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二分の一の額」とあるのは、「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、当該固定資産に係る固定資産税の課税標準となるべき価格の二分の一の額とし、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-3541-12/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-7/par-4 The provisions of Article 349-3, paragraph (26) of the Former Act remain in force with respect to fixed assets tax imposed on the houses and depreciable assets prescribed in that paragraph that were constructed during the period from January 2, 1976 to January 1, 1978. In this case, the phrase "one-half of the price to become the tax base of fixed assets tax relating to the fixed assets" in that paragraph is deemed to be replaced with "for fixed assets tax for each fiscal year up to fiscal year 1983, one-half of the price to become the tax base of fixed assets tax relating to the fixed assets, and for fixed assets tax for each fiscal year from fiscal year 1984 through fiscal year 1988, three-fourths of the price to become the tax base of fixed assets tax relating to the fixed assets". machine translation, not official **第五項** 旧法附則第十四条第二号に規定するオイルフェンスのうち昭和五十四年一月一日までに備え付けられたものに対して課する固定資産税の課税標準は、新法第三百四十九条の二の規定にかかわらず、昭和五十四年度分及び昭和五十五年度分の固定資産税に限り、当該オイルフェンスに係る固定資産税の課税標準となるべき価格の六分の一（昭和五十三年一月二日から昭和五十四年一月一日までの間に備え付けられたオイルフェンスについては、三分の一）の額とする。 suppl-3541-12/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-7/par-5 The tax base of fixed assets tax imposed on oil fences prescribed in Article 14, item (ii) of the Supplementary Provisions of the Former Act that were installed by January 1, 1979 is, notwithstanding Article 349-2 of the New Act, only for fixed assets tax for fiscal year 1979 and fiscal year 1980, an amount equivalent to one-sixth of the price to become the tax base of fixed assets tax relating to those oil fences (for oil fences installed during the period from January 2, 1978 to January 1, 1979, one-third). machine translation, not official **第六項** 旧法附則第十五条第二項の規定は、昭和五十三年一月一日までに新設された同項に規定する重油に係る水素化脱硫装置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。 suppl-3541-12/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-7/par-6 The provisions of Article 15, paragraph (2) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on hydrodesulfurization units for heavy oil prescribed in that paragraph that were newly established by January 1, 1978. machine translation, not official **第七項** 旧法附則第十五条第七項の規定は、昭和五十三年三月三十一日までに新たに取得された同項に規定する電子計算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。 suppl-3541-12/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-7/par-7 The provisions of Article 15, paragraph (7) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on computers prescribed in that paragraph that were newly acquired by March 31, 1978. machine translation, not official ### 第八条 suppl-3541-12/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-8 **第一項** 昭和五十四年度分の固定資産税に限り、新法附則第十八条第一項又は第十九条第一項の規定の適用を受ける土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各号に定める額及び同項の比準課税標準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同項各号に定める額については、これらの額を当該土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、当該土地の新法附則第二十八条第一項の比準課税標準額に係る新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項及び新法第四百三十二条第一項の規定の適用については、新法附則第二十二条第一項の規定により読み替えて適用される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（附則第二十八条第一項の比準課税標準額を含む。以下本項において同じ。）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「地方税法等の一部を改正する法律（昭和五十四年法律第十二号）附則第八条の規定による附則第二十八条第一項の比準課税標準額の通知をした日以後において当該通知に係る同項の比準課税標準額」と、「価格若しくは同項の比準課税標準額」とあるのは「同項の比準課税標準額」と、「価格等を」とあるのは「同項の比準課税標準額を」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、又は第四百十七条第一項」とあるのは「地方税法等の一部を改正する法律附則第八条の規定による附則第二十八条第一項の比準課税標準額の通知を受けた日又は同法附則第八条の規定により読み替えて適用される第四百十七条第一項」とする。 suppl-3541-12/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-8/par-1 Only for fixed assets tax for fiscal year 1979, with regard to fixed assets tax imposed on land subject to the application of Article 18, paragraph (1) or Article 19, paragraph (1) of the Supplementary Provisions of the New Act, the mayor of the municipality may, with respect to the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparable tax base under that paragraph registered in the land tax ledgers, etc. pursuant to that paragraph, and the amounts specified in the items of paragraph (2) of that Article registered in the land tax ledgers, etc. pursuant to that paragraph, substitute notification of these amounts to the owner of that land 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) of the New Act as applied with terms replaced under Article 22, paragraph (1) of the Supplementary Provisions of the New Act, and Article 432, paragraph (1) of the New Act, to the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, the phrase "that the price, etc. of the fixed assets (including the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) 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 as applied with terms replaced under Article 22, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions relating to the notice on or after the date on which notice of that comparable tax base was given under Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979)", the phrase "the price or the comparable tax base under that paragraph" with "the comparable tax base under that paragraph", the phrase "the price, etc." with "the comparable tax base under that paragraph", 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, or Article 417, paragraph (1)" in Article 432, paragraph (1) of the New Act with "the date of receiving notice of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., or Article 417, paragraph (1) as applied with terms replaced under Article 8 of the Supplementary Provisions of that Act". machine translation, not official ### 第九条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax caption: machine translation, not official suppl-3541-12/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-9 **第一項** 新法第四百四十四条第一項の規定は、昭和五十四年度分の軽自動車税から適用し、昭和五十三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-3541-12/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-9/par-1 The provisions of Article 444, paragraph (1) of the New Act apply from light motor vehicle tax for fiscal year 1979, and for light motor vehicle tax up to fiscal year 1978, the provisions then in force continue to govern. machine translation, not official ### 第十条（電気税に関する経過措置） — Transitional Measures Concerning Electricity Tax caption: machine translation, not official suppl-3541-12/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-10 **第一項** 新法第四百八十九条第一項の規定は、昭和五十四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-3541-12/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-10/par-1 The provisions of Article 489, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1979 (for electricity tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity tax imposed on electricity used before that date (for electricity 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. machine translation, not official ### 第十一条（ガス税に関する経過措置） — Transitional Measures Concerning Gas Tax caption: machine translation, not official suppl-3541-12/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-11 **第一項** 新法第四百九十条の二第二項の規定は、昭和五十四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-3541-12/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-11/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, 1979 (for gas tax subject to special collection, that relating to charges to be collected on or after that date), and for gas tax imposed on gas used before that date (for 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. machine translation, not official ### 第十二条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax caption: machine translation, not official suppl-3541-12/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-12 **第一項** 新法第五百八十六条第二項第八号の二及び第十七号並びに第六百二条の規定（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。）並びに新法附則第三十一条の三第一項の規定は、昭和五十四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、昭和五十三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-3541-12/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-12/par-1 The provisions of Article 586, paragraph (2), items (viii)-2 and (xvii) and Article 602 of the New Act (limited to the portions relating to special land holding tax imposed on land), and Article 31-3, paragraph (1) of the Supplementary Provisions of the New Act, apply from special land holding tax imposed on land for fiscal year 1979, and for special land holding tax imposed on land up to fiscal year 1978, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五百八十六条第二項第八号の二及び第十七号、第六百二条並びに附則第三十一条の三第二項から第四項までの規定（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-3541-12/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-12/par-2 The provisions of Article 586, paragraph (2), items (viii)-2 and (xvii) and Article 602 of the New Act, and Article 31-3, paragraphs (2) through (4) of the Supplementary Provisions of the New Act (limited to the portions 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 for special land holding tax imposed on the acquisition of land relating to the acquisition of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十三条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax caption: machine translation, not official suppl-3541-12/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-13 **第一項** 新法附則第三十二条第一項及び第三項の規定は、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-3541-12/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-13/par-1 The provisions of Article 32, paragraphs (1) and (3) 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 the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十四条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax caption: machine translation, not official suppl-3541-12/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-14 **第一項** 昭和五十四年六月一日前に行われた旧法第七百条の三第一項の軽油の引取り、同条第二項の軽油の販売、同条第三項の炭化水素油の消費若しくは旧法第七百条の四第一項各号の軽油の消費若しくは譲渡に対して課する軽油引取税又は同日前に軽油引取税の特別徴収義務者が旧法第七百条の三第四項の規定に該当するに至つた場合において課する軽油引取税の税率については、なお従前の例による。 suppl-3541-12/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-14/par-1 For light oil delivery tax imposed on the taking delivery of light oil under Article 700-3, paragraph (1) of the Former Act, the sale of light oil under paragraph (2) of that Article, the consumption of hydrocarbon oil under paragraph (3) of that Article, or the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the Former Act that took place before June 1, 1979, or for the rate of light oil delivery tax imposed where, before that date, a special collection agent for light oil delivery tax came to fall under Article 700-3, paragraph (4) of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第十五条 suppl-3541-12/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15 **第一項** 新法第七百条の三及び第七百条の四に規定する場合のほか、次の各号に規定する場合には、当該各号に掲げる引渡し等に対し、当該引渡し等を新法第七百条の三第一項の引取りと、当該各号に定める者を同項の引取りを行う者とみなし、当該引渡し等に係る軽油の数量（第三号の場合において、当該軽油が同条第二項の軽油であるときは、同項の軽油以外の炭化水素油の数量に相当する数量を控除した数量とし、第四号の場合には、当該免税証に記載された軽油の数量とする。）を課税標準として、当該各号に定める者の当該引渡し等に直接関係を有する事務所又は事業所（事務所又は事業所がない者にあつては、住所。第四項において同じ。）所在の道府県において、当該各号に定める者に軽油引取税を課する。この場合における軽油引取税の税率は、新法第七百条の七及び附則第三十二条の二の規定にかかわらず、一キロリットルにつき、四千八百円とする。 suppl-3541-12/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1 In addition to the cases prescribed in Articles 700-3 and 700-4 of the New Act, in the cases prescribed in the following items, light oil delivery tax is imposed on the person specified in each item, with regard to the delivery, etc. set forth in that item, in the prefecture in which is located the office or place of business of the person specified in that item that is directly related to that delivery, etc. (for a person who has no office or place of business, the domicile; the same applies in paragraph (4)), deeming that delivery, etc. to be the taking delivery under Article 700-3, paragraph (1) of the New Act and the person specified in that item to be a person who takes delivery under that paragraph, with the quantity of light oil relating to that delivery, etc. (in the case of item (iii), where that light oil is light oil under paragraph (2) of that Article, the quantity obtained by deducting the quantity equivalent to the quantity of hydrocarbon oil other than light oil under that paragraph, and in the case of item (iv), the quantity of light oil stated on that tax exemption certificate) as the tax base. The rate of light oil delivery tax in this case is 4,800 yen per kiloliter, notwithstanding Article 700-7 of the New Act and Article 32-2 of the Supplementary Provisions of the New Act. machine translation, not official **一** 昭和五十四年六月一日前において特約業者若しくは元売業者以外の者（以下この項において「販売業者等」という。）が特約業者若しくは元売業者から又は特約業者が他の特約業者から軽油の引取りを行い、同日以後において特約業者又は元売業者の所有し、又は管理する貯蔵場又は取扱所（第三号において「貯蔵場等」という。）から当該軽油の引渡しを受け、又は移出をした場合における当該軽油の引渡し又は移出　当該販売業者等又は特約業者 suppl-3541-12/art-15/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-1 in the case where, before June 1, 1979, a person other than a contracted dealer or primary distributor (hereinafter in this paragraph referred to as a "seller, etc.") has taken delivery of light oil from a contracted dealer or primary distributor, or a contracted dealer has done so from another contracted dealer, and, on or after that date, has received delivery of that light oil from, or removed it from, a storage facility or handling facility owned or managed by a contracted dealer or primary distributor (referred to in item (iii) as a "storage facility, etc."), the delivery or removal of that light oil: that seller, etc. or contracted dealer; machine translation, not official **二** 昭和五十四年六月一日前において特約業者又は元売業者が旧法の規定によつて軽油引取税を課された、又は課されるべきであつた軽油の譲渡を受け、同日以後において当該譲渡を受けた軽油を譲渡した場合（前号に規定する場合を除く。）における当該軽油の譲渡　当該特約業者又は元売業者 suppl-3541-12/art-15/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-2 in the case where, before June 1, 1979, a contracted dealer or primary distributor was transferred light oil on which light oil delivery tax was imposed, or should have been imposed, under the provisions of the Former Act, and, on or after that date, transferred that light oil (excluding the case prescribed in the preceding item), the transfer of that light oil: that contracted dealer or primary distributor; machine translation, not official **三** 昭和五十四年六月一日において、特約業者又は元売業者以外の販売業者（以下この条において「小売業者」という。）が、販売業者等の管理する貯蔵場等において軽油を所有し、又は特約業者、元売業者若しくは小売業者以外の者から軽油の保管を委託されている場合における当該軽油の所有又は保管　当該小売業者 suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3 in the case where, on June 1, 1979, a seller other than a contracted dealer or primary distributor (hereinafter in this Article referred to as a "retailer") owns light oil at a storage facility, etc. managed by a seller, etc., or has been entrusted to keep light oil by a person other than a contracted dealer, primary distributor or retailer, the ownership or custody of that light oil: that retailer; machine translation, not official **四** 昭和五十四年六月一日前において免税軽油の使用者から免税証の提出を受けて免税軽油を引き渡した小売業者が同日に当該免税証を所持している場合における当該所持　当該小売業者 suppl-3541-12/art-15/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-4 in the case where a retailer who, before June 1, 1979, received tax exemption certificates from users of tax-exempt light oil and delivered tax-exempt light oil possesses those tax exemption certificates on that date, that possession: that retailer. machine translation, not official **第二項** 前項第三号及び第四号の規定は、同一の小売業者について、同項第三号の所有又は保管に係る軽油の数量と同項第四号の免税証に記載された軽油の数量とを合計した数量が同一道府県内において一キロリットル未満である場合には、適用しない。 suppl-3541-12/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-2 The provisions of items (iii) and (iv) of the preceding paragraph do not apply where, for the same retailer, the total of the quantity of light oil relating to the ownership or custody under item (iii) of that paragraph and the quantity of light oil stated on the tax exemption certificates under item (iv) of that paragraph is less than one kiloliter within the same prefecture. machine translation, not official **第三項** 第一項第一号又は第二号の規定により軽油引取税を課する場合には新法第七百条の五第二号及び第三号の規定を、同項第三号の規定により軽油引取税を課する場合には同条第三号の規定を適用しない。 suppl-3541-12/art-15/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-3 Where light oil delivery tax is imposed under the provisions of paragraph (1), item (i) or (ii) of this Article, Article 700-5, items (ii) and (iii) of the New Act do not apply, and where light oil delivery tax is imposed under the provisions of item (iii) of that paragraph, item (iii) of that Article does not apply. machine translation, not official **第四項** 第一項第二号から第四号までの場合における軽油引取税の徴収は、申告納付の方法によるものとし、これらの規定によつて軽油引取税を課される特約業者、元売業者又は小売業者は、昭和五十四年六月一日（同項第二号の場合には、特約業者又は元売業者が同号の譲渡をした日）から起算して一月以内に、軽油引取税の課税標準量、税額その他当該道府県の条例で定める事項を記載した申告書を、当該各号の譲渡等に直接関係を有する事務所又は事業所所在地の道府県知事に提出し、かつ、その申告した税額を当該道府県に納付しなければならない。この場合には、この項の規定によつて納付すべき軽油引取税は新法第七百条の十四の規定によつて納付すべき軽油引取税と、この項の規定による申告書は同条の規定による申告書と、この項の納期限は同条の納期限とみなして、新法第四章第二節第二款及び第四款の規定を適用する。 suppl-3541-12/art-15/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-4 The collection of light oil delivery tax in the cases of paragraph (1), items (ii) through (iv) is to be by the method of filing and payment, and a contracted dealer, primary distributor or retailer on whom light oil delivery tax is imposed under those provisions must, within one month from June 1, 1979 (in the case of item (ii) of that paragraph, the date on which the contracted dealer or primary distributor made the transfer referred to in that item), submit a return stating the tax base quantity of light oil delivery tax, the tax amount and other matters specified by the Prefectural Ordinance of that prefecture to the prefectural governor of the prefecture in which is located the office or place of business directly related to the transfer, etc. under those items, and pay the declared tax amount to that prefecture. In this case, Chapter IV, Section 2, Subsections 2 and 4 of the New Act apply by deeming the light oil delivery tax to be paid under the provisions of this paragraph to be the light oil delivery tax to be paid under Article 700-14 of the New Act, the return under the provisions of this paragraph to be the return under the provisions of that Article, and the due date for payment under this paragraph to be the due date for payment under that Article. machine translation, not official **第五項** 道府県知事は、前項の規定により申告納付すべき軽油引取税の額が三万円を超える場合には、当該特約業者、元売業者又は小売業者の申請により、三月以内の期間を限つて徴収の猶予をすることができる。この場合において、必要があると認めるときは、道府県知事は、当該特約業者、元売業者又は小売業者から担保を徴することができる。 suppl-3541-12/art-15/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-5 If the amount of light oil delivery tax to be filed and paid under the preceding paragraph exceeds 30,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or retailer, defer collection for a period not exceeding three months. In this case, if the prefectural governor finds it necessary, the governor may take security from the contracted dealer, primary distributor or retailer. machine translation, not official **第六項** 新法第十五条第四項、第十五条の二第一項、第十五条の四及び第十六条の二第一項から第三項までの規定は前項前段の規定による徴収の猶予について、新法第十一条、第十六条第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項後段の規定による担保について準用する。 suppl-3541-12/art-15/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-6 The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1), Article 15-4 and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the first sentence of the preceding paragraph, and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) of the New Act apply mutatis mutandis to the security under the second sentence of the preceding paragraph. machine translation, not official **第七項** 道府県知事は、第五項の規定によつて徴収の猶予をした場合には、その徴収の猶予をした税額に係る延滞金額のうち当該徴収の猶予をした期間に対応する部分の金額を免除するものとする。 suppl-3541-12/art-15/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-7 A prefectural governor, where the governor has deferred collection under the provisions of paragraph (5), is to exempt the portion of the amount of delinquency charge relating to the tax amount for which collection was deferred that corresponds to the period of that deferral. machine translation, not official ### 第十六条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax caption: machine translation, not official suppl-3541-12/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-16 **第一項** 新法の規定中都市計画税に関する部分は、昭和五十四年度分の都市計画税から適用し、昭和五十三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-3541-12/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-16/par-1 The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1979, and for city planning tax up to fiscal year 1978, the provisions then in force continue to govern. machine translation, not official ### 第十七条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax caption: machine translation, not official suppl-3541-12/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-17 **第一項** 新法第七百三条の四第四項の規定は、昭和五十四年度分の国民健康保険税から適用し、昭和五十三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-3541-12/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-17/par-1 The provisions of Article 703-4, paragraph (4) of the New Act apply from national health insurance tax for fiscal year 1979, and for national health insurance tax up to fiscal year 1978, the provisions then in force continue to govern. machine translation, not official ### 第十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3541-12/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-18 **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-3541-12/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-18/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 ### 第二十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3541-12/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-22 **第一項** 附則第二条から前条まで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-3541-12/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-22/par-1 Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3541-12/art-1/par-1/item-2: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3541-12/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-10 - suppl-3541-12/art-1/par-1/item-2: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3541-12/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-11 - suppl-3541-12/art-1/par-1/item-2: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3541-12/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-14 - suppl-3541-12/art-1/par-1/item-2: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3541-12/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15 - suppl-3541-12/art-1/par-1/item-3: 地方税法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3541-12/art-1/par-1/item-3: 地方税法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3541-12/art-1/par-1/item-3: 地方税法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の二の二 (Supplementary Provisions, Article 34-2-2), suppl-3251-226/art-34-2-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2-2 - suppl-3541-12/art-1/par-1/item-3: 地方税法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3541-12/art-1/par-1/item-3: 地方税法附則第三十四条から第三十五条まで → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3541-12/art-1/par-1/item-3: 次条第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3541-12/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-2/par-3 - suppl-3541-12/art-1/par-1/item-3: 附則第六条第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3541-12/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-6/par-3 - suppl-3541-12/art-2/par-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-3541-12/art-2/par-3: 新法附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3541-12/art-2/par-3: 第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3541-12/art-5/par-1: 新法第百四十七条第一項 → 地方税法 第百四十七条第一項 (Article 147, paragraph (1)), art-147/par-1 — https://japanlaw.org/ja/local-tax-act/art-147/par-1 · https://japanlaw.org/l/325AC0000000226/art-147/par-1 - suppl-3541-12/art-6/par-1: 新法第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/art-314-2 · https://japanlaw.org/l/325AC0000000226/art-314-2 - suppl-3541-12/art-6/par-3: 新法附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3541-12/art-6/par-3: 第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3541-12/art-7/par-2: 地方税法第三百四十九条の三第五項 → 地方税法 第三百四十九条の三第四項 (Article 349-3, paragraph (4)), art-349-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-4 - suppl-3541-12/art-7/par-3: 新法第三百四十九条の三第二十四項 → 地方税法 第三百四十九条の三第二十三項 (Article 349-3, paragraph (23)), art-349-3/par-23 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-23 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-23 - suppl-3541-12/art-7/par-5: 新法第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/art-349-2 · https://japanlaw.org/l/325AC0000000226/art-349-2 - suppl-3541-12/art-8/par-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1 - suppl-3541-12/art-8/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-1 - suppl-3541-12/art-8/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-3541-12/art-8/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-3541-12/art-8/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-3541-12/art-8/par-1: 新法附則第二十二条第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1 - suppl-3541-12/art-8/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-3541-12/art-8/par-1: 新法第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/ja/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1 - suppl-3541-12/art-8/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-3541-12/art-8/par-1: 地方税法等の一部を改正する法律（昭和五十四年法律第十二号）附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3541-12/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-8 - suppl-3541-12/art-8/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-3541-12/art-9/par-1: 新法第四百四十四条第一項 → 地方税法 第四百四十四条第一項 (Article 444, paragraph (1)), art-444/par-1 — https://japanlaw.org/ja/local-tax-act/art-444/par-1 · https://japanlaw.org/l/325AC0000000226/art-444/par-1 - suppl-3541-12/art-12/par-1: 第六百二条 → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/ja/local-tax-act/art-602 · https://japanlaw.org/l/325AC0000000226/art-602 - suppl-3541-12/art-12/par-1: 新法附則第三十一条の三第一項 → 地方税法 附則第三十一条の三第一項 (Supplementary Provisions, Article 31-3, paragraph (1)), suppl-3251-226/art-31-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-1 - suppl-3541-12/art-12/par-2: 第六百二条 → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/ja/local-tax-act/art-602 · https://japanlaw.org/l/325AC0000000226/art-602 - suppl-3541-12/art-13/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 - suppl-3541-12/art-15/par-1: 第三号 → 地方税法 附則第十五条第一項第三号 (Supplementary Provisions, Article 15, paragraph (1), item (iii)), suppl-3541-12/art-15/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3 - suppl-3541-12/art-15/par-1: 第四号 → 地方税法 附則第十五条第一項第四号 (Supplementary Provisions, Article 15, paragraph (1), item (iv)), suppl-3541-12/art-15/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-4 - suppl-3541-12/art-15/par-1: 第四項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-3541-12/art-15/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-4 - suppl-3541-12/art-15/par-1/item-1: この項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3541-12/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1 - suppl-3541-12/art-15/par-1/item-1: 第三号 → 地方税法 附則第十五条第一項第三号 (Supplementary Provisions, Article 15, paragraph (1), item (iii)), suppl-3541-12/art-15/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3 - suppl-3541-12/art-15/par-1/item-2: 前号 → 地方税法 附則第十五条第一項第一号 (Supplementary Provisions, Article 15, paragraph (1), item (i)), suppl-3541-12/art-15/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-1 - suppl-3541-12/art-15/par-1/item-3: この条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3541-12/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15 - suppl-3541-12/art-15/par-2: 前項第三号 → 地方税法 附則第十五条第一項第三号 (Supplementary Provisions, Article 15, paragraph (1), item (iii)), suppl-3541-12/art-15/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3 - suppl-3541-12/art-15/par-2: 第四号 → 地方税法 附則第十五条第一項第四号 (Supplementary Provisions, Article 15, paragraph (1), item (iv)), suppl-3541-12/art-15/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-4 - suppl-3541-12/art-15/par-3: 第一項第一号 → 地方税法 附則第十五条第一項第一号 (Supplementary Provisions, Article 15, paragraph (1), item (i)), suppl-3541-12/art-15/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-1 - suppl-3541-12/art-15/par-3: 第二号 → 地方税法 附則第十五条第一項第二号 (Supplementary Provisions, Article 15, paragraph (1), item (ii)), suppl-3541-12/art-15/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-2 - suppl-3541-12/art-15/par-3: 同項第三号 → 地方税法 附則第十五条第一項第三号 (Supplementary Provisions, Article 15, paragraph (1), item (iii)), suppl-3541-12/art-15/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3 - suppl-3541-12/art-15/par-4: 第一項第二号から第四号まで → 地方税法 附則第十五条第一項第二号 (Supplementary Provisions, Article 15, paragraph (1), item (ii)), suppl-3541-12/art-15/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-2 - suppl-3541-12/art-15/par-4: 第一項第二号から第四号まで → 地方税法 附則第十五条第一項第三号 (Supplementary Provisions, Article 15, paragraph (1), item (iii)), suppl-3541-12/art-15/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3 - suppl-3541-12/art-15/par-4: 第一項第二号から第四号まで → 地方税法 附則第十五条第一項第四号 (Supplementary Provisions, Article 15, paragraph (1), item (iv)), suppl-3541-12/art-15/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-4 - suppl-3541-12/art-15/par-4: この項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-3541-12/art-15/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-4 - suppl-3541-12/art-15/par-5: 前項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-3541-12/art-15/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-4 - suppl-3541-12/art-15/par-6: 新法第十五条第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-15/par-4 - suppl-3541-12/art-15/par-6: 第十五条の二第一項 → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-1 - suppl-3541-12/art-15/par-6: 第十五条の四 → 地方税法 第十五条の四 (Article 15-4), art-15-4 — https://japanlaw.org/ja/local-tax-act/art-15-4 · https://japanlaw.org/l/325AC0000000226/art-15-4 - suppl-3541-12/art-15/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-1 - suppl-3541-12/art-15/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-2 - suppl-3541-12/art-15/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-3 - suppl-3541-12/art-15/par-6: 前項 → 地方税法 附則第十五条第五項 (Supplementary Provisions, Article 15, paragraph (5)), suppl-3541-12/art-15/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-5 - suppl-3541-12/art-15/par-6: 新法第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/local-tax-act/art-11 · https://japanlaw.org/l/325AC0000000226/art-11 - suppl-3541-12/art-15/par-6: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3 - suppl-3541-12/art-15/par-6: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-4 - suppl-3541-12/art-15/par-6: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1 - suppl-3541-12/art-15/par-6: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2 - suppl-3541-12/art-15/par-7: 第五項 → 地方税法 附則第十五条第五項 (Supplementary Provisions, Article 15, paragraph (5)), suppl-3541-12/art-15/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-5 - suppl-3541-12/art-17/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-3541-12/art-22/par-1: 附則第二条から前条まで → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3541-12/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-2 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-2 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-3 - 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-8/par-1 - 地方税法 附則第十五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1 - 地方税法 附則第十五条第一項第一号 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-1 - 地方税法 附則第十五条第一項第二号 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-2 - 地方税法 附則第十五条第一項第三号 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-1/item-3 - 地方税法 附則第十五条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-2 - 地方税法 附則第十五条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-3 - 地方税法 附則第十五条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-4 - 地方税法 附則第十五条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-5 - 地方税法 附則第十五条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-6 - 地方税法 附則第十五条第七項 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-7 - 地方税法 附則第二十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-22/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, 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-20261027T202151-286, 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-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-239, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, 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