# 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-3561-15. 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-3561-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3561-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3561-15 - 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 昭和五六年三月三一日法律第一五号 suppl-3561-15 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3561-15/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1 **第一項** この法律は、昭和五十六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-3561-15/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1 This Act comes into effect on April 1, 1981; 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** 第一条中地方税法第四百八十九条第一項の改正規定、同法第四百九十一条の次に一条を加える改正規定及び同法附則第三十一条の改正規定並びに附則第十条及び第十一条の規定　昭和五十六年六月一日 suppl-3561-15/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-1 the provisions amending Article 489, paragraph (1) of the Local Tax Act, the provisions adding one Article after Article 491 of that Act, and the provisions amending Article 31 of the Supplementary Provisions of that Act in Article 1, and the provisions of Articles 10 and 11 of the Supplementary Provisions: June 1, 1981; machine translation, not official **二** 第一条中地方税法第七十三条の十四第一項、第七十三条の十五第一項及び第五百九十六条第二号の改正規定並びに同法附則第十一条の次に見出し及び二条を加える改正規定並びに附則第五条第二項から第六項まで及び第十二条第三項の規定　昭和五十六年七月一日 suppl-3561-15/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-2 the provisions amending Article 73-14, paragraph (1), Article 73-15, paragraph (1) and Article 596, item (ii) of the Local Tax Act, and the provisions adding a heading and two Articles after Article 11 of the Supplementary Provisions of that Act in Article 1, and the provisions of Article 5, paragraphs (2) through (6) and Article 12, paragraph (3) of the Supplementary Provisions: July 1, 1981; machine translation, not official **三** 第一条中地方税法第五十一条第一項、第三百十四条の六第一項及び第七百三十四条第三項の改正規定並びに附則第三条第三項及び第四項、第七条第五項及び第六項並びに第十五条の規定　昭和五十六年八月一日 suppl-3561-15/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-3 the provisions amending Article 51, paragraph (1), Article 314-6, paragraph (1) and Article 734, paragraph (3) of the Local Tax Act in Article 1, and the provisions of Article 3, paragraphs (3) and (4), Article 7, paragraphs (5) and (6) and Article 15 of the Supplementary Provisions: August 1, 1981; machine translation, not official **四** 削除 suppl-3561-15/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-4 **五** 第一条中地方税法第七十三条の二第十一項及び第十二項、第七十三条の六第三項、第三百四十三条第六項並びに第七百一条の三十四第三項の改正規定、同法附則第十一条第三項の次に一項を加える改正規定並びに同法附則第十五条に七項を加える改正規定（同条第二十三項に係る部分に限る。）並びに附則第十三条の規定　農住組合法（昭和五十五年法律第八十六号）の施行の日 suppl-3561-15/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-5 the provisions amending Article 73-2, paragraphs (11) and (12), Article 73-6, paragraph (3), Article 343, paragraph (6) and Article 701-34, paragraph (3) of the Local Tax Act in Article 1, the provisions adding one paragraph after Article 11, paragraph (3) of the Supplementary Provisions of that Act, and the provisions adding seven paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the portion relating to paragraph (23) of that Article), and the provisions of Article 13 of the Supplementary Provisions: the effective date of the Farming and Residence Association Act (Act No. 86 of 1980); machine translation, not official **六** 第一条中地方税法附則第三十二条の三第二項の改正規定　産炭地域振興臨時措置法の一部を改正する法律（昭和五十六年法律第四十三号）の施行の日 suppl-3561-15/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-6 the provisions amending Article 32-3, paragraph (2) of the Supplementary Provisions of the Local Tax Act in Article 1: the effective date of the Act Partially Amending the Act on Temporary Measures for the Promotion of Coal-Producing Areas (Act No. 43 of 1981); machine translation, not official **七** 第一条中地方税法第十七条の五、第十八条の二、第六十二条、第七十二条の六十及び第三百二十四条の改正規定並びに次条及び附則第十六条第二項の規定　公布の日から起算して六月を超えない範囲内において政令で定める日 suppl-3561-15/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-7 the provisions amending Article 17-5, Article 18-2, Article 62, Article 72-60 and Article 324 of the Local Tax Act in Article 1, and the provisions of the following Article and Article 16, paragraph (2) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第二条（更正、決定等の期間制限及び消滅時効に関する経過措置） — Transitional Measures Concerning Time Limits for Reassessment, Determination, etc. and Extinctive Prescription caption: machine translation, not official suppl-3561-15/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の五の規定は、前条第七号に掲げる規定の施行の日以後に新法第十七条の五第一項に規定する法定納期限が到来する地方税又は加算金について適用し、同日前に当該法定納期限が到来した地方税に係る更正、決定若しくは賦課決定又は加算金の決定をすることができる期間については、なお従前の例による。 suppl-3561-15/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2/par-1 The provisions of Article 17-5 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local tax or additional charges for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the New Act arrives on or after the effective date of the provisions set forth in item (vii) of the preceding Article, and for the period during which reassessment, determination or assessment determination, or determination of additional charges may be made with respect to local tax for which that statutory payment due date arrived before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十八条の二の規定は、前条第七号に掲げる規定の施行の日以後に新法第十八条第一項に規定する法定納期限が到来する地方税（当該地方税に係る延滞金及び加算金を含む。）について適用し、同日前に当該法定納期限が到来した地方税の徴収権の時効については、なお従前の例による。 suppl-3561-15/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2/par-2 The provisions of Article 18-2 of the New Act apply to local tax (including the delinquency charges and additional charges relating to that local tax) for which the statutory payment due date prescribed in Article 18, paragraph (1) of the New Act arrives on or after the effective date of the provisions set forth in item (vii) of the preceding Article, and for the prescription of the right to collect local tax for which that statutory payment due date arrived before that date, the provisions then in force continue to govern. machine translation, not official ### 第三条（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-3561-15/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3 **第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、昭和五十六年度分の個人の道府県民税から適用し、昭和五十五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-3561-15/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply beginning with individual prefectural inhabitant tax for fiscal year 1981, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern. machine translation, not official **第二項** この法律の施行の際、国民健康保険組合若しくは国民健康保険団体連合会又は健康保険組合若しくは健康保険組合連合会が昭和五十六年四月一日（以下「施行日」という。）前から引き続き新法第二十五条第二項に規定する収益事業に該当する事業を営んでいる場合には、当該事業は、施行日において新たに開始されたものとみなして、同条第一項の規定を適用する。 suppl-3561-15/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-2 At the time of the enforcement of this Act, if a National Health Insurance Society, a Federation of National Health Insurance Associations, a health insurance society or the National Federation of Health Insurance Societies has been continuously carrying on, since before April 1, 1981 (hereinafter referred to as the "Effective Date"), a business that falls under the profit-making business prescribed in Article 25, paragraph (2) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of paragraph (1) of that Article apply. machine translation, not official **第三項** 新法第五十一条第一項の規定は、昭和五十六年八月一日以後に終了する事業年度分の法人の道府県民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の道府県民税を含む。以下この項において同じ。）について適用し、同日前に終了した事業年度分の法人の道府県民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税については、なお従前の例による。 suppl-3561-15/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-3 The provisions of Article 51, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after August 1, 1981 and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger on or after that date (including corporate prefectural inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable by reason of a partial distribution of residual assets; the same applies hereinafter in this paragraph), and for corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 前項の規定にかかわらず、法人の昭和五十六年八月一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。第六項において同じ。）の規定により法人税に係る申告書を提出する義務がある法人が、新法第五十三条第一項の規定により当該申告書の提出期限までに提出すべき申告書で、新法第五十七条第二項の規定の適用を受ける法人が提出するもの以外のものに限る。）の提出期限が同日前である場合には、その法人の当該申告書に係る道府県民税の法人税割として納付した、又は納付すべきであつた道府県民税の法人税割については、なお従前の例による。 suppl-3561-15/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-4 Notwithstanding the provisions of the preceding paragraph, if 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 August 1, 1981 (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to 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 in Article 145, paragraph (1) of that Act; the same applies in paragraph (6)) is to file by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act, other than a return filed by a corporation to which Article 57, paragraph (2) of the New Act applies) is before that date, the provisions then in force continue to govern for the corporation tax levy of prefectural inhabitant tax paid, or that should have been paid, with respect to that return of that corporation. machine translation, not official **第五項** 新法第五十二条第一項及び第四項の規定は、施行日以後に終了する事業年度又は新法第五十三条第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-3561-15/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-5 The provisions of Article 52, paragraphs (1) and (4) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 53, paragraph (5) of the New Act, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第六項** 前項の規定にかかわらず、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（法人税法第七十一条第一項の規定により法人税に係る申告書を提出する義務がある法人が、新法第五十三条第一項の規定により当該申告書の提出期限までに提出すべき申告書に限る。）の提出期限が施行日前である場合には、その法人の当該申告書に係る道府県民税の均等割として納付した、又は納付すべきであつた道府県民税の均等割については、なお従前の例による。 suppl-3561-15/art-3/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-6 Notwithstanding the provisions of the preceding paragraph, if 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 a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act is to file by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act) is before the Effective Date, the provisions then in force continue to govern for the per capita levy of prefectural inhabitant tax paid, or that should have been paid, with respect to that return of that corporation. machine translation, not official ### 第四条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-3561-15/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-4 **第一項** 新法第七十二条第五項、第七項及び第八項の規定は、昭和五十六年以後の年の年中における事業の所得に対して課する個人の事業税から適用し、昭和五十五年以前の年の年中における事業の所得に対して課する個人の事業税については、なお従前の例による。 suppl-3561-15/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-4/par-1 The provisions of Article 72, paragraphs (5), (7) and (8) of the New Act apply beginning with individual enterprise tax imposed on income from business during the year 1981 and subsequent years, and for individual enterprise tax imposed on income from business during the year 1980 and earlier years, 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。）附則第九条第四項の規定は、昭和五十五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-3561-15/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-4/par-2 The provisions of Article 9, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to individual enterprise tax for fiscal years up to and including fiscal year 1980. machine translation, not official **第三項** この法律の施行の際、国民健康保険組合若しくは国民健康保険団体連合会又は健康保険組合若しくは健康保険組合連合会が施行日前から引き続き新法第七十二条の五第四項に規定する収益事業に該当する事業を営んでいる場合には、当該事業は、施行日において新たに開始されたものとみなして、同条第一項の規定を適用する。 suppl-3561-15/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-4/par-3 At the time of the enforcement of this Act, if a National Health Insurance Society, a Federation of National Health Insurance Associations, a health insurance society or the National Federation of Health Insurance Societies has been continuously carrying on, since before the Effective Date, a business that falls under the profit-making business prescribed in Article 72-5, paragraph (4) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of paragraph (1) of that Article apply. machine translation, not official ### 第五条（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-3561-15/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5 **第一項** 別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、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-3561-15/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-1 Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十三条の十四第一項の規定は、昭和五十六年七月一日以後の同項に規定する住宅の取得に対して課すべき不動産取得税について適用し、同日前の同項に規定する住宅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-3561-15/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-2 The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of a dwelling prescribed in that paragraph on or after July 1, 1981, and for real property acquisition tax imposed on the acquisition of a dwelling prescribed in that paragraph before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定にかかわらず、新法第七十三条の十四第一項の規定は、昭和五十六年七月一日前に住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。以下この項において同じ。）をした者が、同日以後において、当該住宅の建築後一年以内にその住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合における前後の建築に係る住宅の取得に対して課する不動産取得税について適用する。 suppl-3561-15/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-3 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of the dwellings relating to the earlier and later construction in the case where a person who built a dwelling before July 1, 1981 (including the purchase of a newly built dwelling that has not yet been used for residence by any person; the same applies hereinafter in this paragraph) newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling. machine translation, not official **第四項** 新法第七十三条の十五第一項の規定は、昭和五十六年七月一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、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-3561-15/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-4 The provisions of Article 73-15, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after July 1, 1981, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern. machine translation, not official **第五項** 前項の規定にかかわらず、旧法第七十三条の十五第一項の規定は、昭和五十六年一月一日前に家屋で住宅以外のもの（以下この項において単に「家屋」という。）の新築の工事に着手した者が、当該家屋を当該新築により取得する場合における当該家屋の取得に対して課すべき不動産取得税については、当該家屋の取得が昭和五十七年十二月三十一日までに行われたときに限り、なおその効力を有する。 suppl-3561-15/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-5 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-15, paragraph (1) of the Former Act remain in force, only if the acquisition of the house is made by December 31, 1982, with respect to real property acquisition tax to be imposed on the acquisition of a house (meaning a house other than a dwelling; hereinafter in this paragraph simply referred to as a "house") in the case where a person who commenced new construction work on the house before January 1, 1981 acquires that house through that new construction. machine translation, not official **第六項** 昭和五十六年七月一日前の不動産の取得が、新法第七十三条の二十四第一項若しくは第二項、新法第七十三条の二十七の二第一項、新法附則第十一条の四第一項若しくは第九項、第一項の規定によりその例によることとされる旧法附則第十一条の二第一項、第七項若しくは第九項又は第九項の規定によりなお効力を有することとされる旧法附則第十一条の二第七項の規定に該当する場合におけるこれらの規定の適用については、これらの規定中「税率」とあるのは、「当該税額の算定に用いられた税率」とする。 suppl-3561-15/art-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-6 With respect to the application of the provisions in the case where an acquisition of real property before July 1, 1981 falls under the provisions of Article 73-24, paragraph (1) or (2), Article 73-27-2, paragraph (1) or Article 11-4, paragraph (1) or (9) of the Supplementary Provisions of the New Act, Article 11-2, paragraph (1), (7) or (9) of the Supplementary Provisions of the Former Act that is to be followed pursuant to the provisions of paragraph (1), or Article 11-2, paragraph (7) of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of paragraph (9), in those provisions the phrase "tax rate" is deemed to be replaced with "the tax rate used for calculating that tax amount". machine translation, not official **第七項** 旧法附則第十一条第二項及び第三項の規定は、施行日前に行われた申出に基づきされた農業委員会のあつせんによる農地の交換分合により土地を取得した場合における当該土地の取得に対して課すべき不動産取得税については、当該取得が昭和五十七年三月三十一日までに行われたときに限り、なおその効力を有する。 suppl-3561-15/art-5/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-7 The provisions of Article 11, paragraphs (2) and (3) of the Supplementary Provisions of the Former Act remain in force, only if the acquisition is made by March 31, 1982, with respect to real property acquisition tax to be imposed on the acquisition of land in the case where the land is acquired through an exchange and consolidation of farmland arranged by the Agricultural Committee on the basis of an application made before the Effective Date. machine translation, not official **第八項** 新法附則第十一条の四第七項の規定は、昭和五十六年十月一日以後の同項に規定する施設の取得に対して課すべき不動産取得税について適用する。 suppl-3561-15/art-5/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-8 The provisions of Article 11-4, paragraph (7) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of a facility prescribed in that paragraph on or after October 1, 1981. machine translation, not official **第九項** 旧法附則第十一条の二第七項の規定は、同項に規定する施設の取得が施行日から昭和五十六年九月三十日までの間に行われたときに限り、当該施設の取得に対して課すべき不動産取得税については、なおその効力を有する。この場合において、同項中「三分の一」とあるのは、「四分の一」とする。 suppl-3561-15/art-5/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-9 The provisions of Article 11-2, paragraph (7) of the Supplementary Provisions of the Former Act remain in force, only if the acquisition of the facility prescribed in that paragraph is made during the period from the Effective Date through September 30, 1981, with respect to real property acquisition tax to be imposed on the acquisition of that facility. In this case, the phrase "one-third" in that paragraph is deemed to be replaced with "one-fourth". machine translation, not official **第十項** 新法第七十三条の二十五から第七十三条の二十七までの規定は、前項の規定によりなお効力を有することとされる旧法附則第十一条の二第七項に規定する施設の取得に対して課する不動産取得税の税額の徴収猶予及びその取消し並びに当該不動産取得税に係る地方団体の徴収金の還付について準用する。この場合において、第七十三条の二十五第一項中「、土地の取得」とあるのは「、地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和五十六年法律第十五号）附則第五条第九項の規定によりなお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（以下「昭和五十六年改正前の地方税法」という。）附則第十一条の二第七項に規定する施設（以下「施設」という。）の取得」と、「当該土地」とあるのは「当該施設」と、「前条第一項第一号又は第二項第一号」とあるのは「同項」と、「同条第一項第一号の規定の適用を受ける土地の取得にあつては当該取得の日から二年以内、同条第二項第一号の適用を受ける土地の取得にあつては取得の日から一年以内」とあるのは「当該取得の日から三年以内」と、「これら」とあるのは「同項」と、同条第二項中「土地」とあるのは「施設」と、第七十三条の二十六第一項中「第七十三条の二十四第一項第一号又は第二項第一号」とあるのは「昭和五十六年改正前の地方税法附則第十一条の二第七項」と、第七十三条の二十七第一項中「土地」とあるのは「施設」と、「第七十三条の二十四第一項第一号又は第二項第一号」とあるのは「昭和五十六年改正前の地方税法附則第十一条の二第七項」と、「これら」とあるのは「同項」と読み替えるものとする。 suppl-3561-15/art-5/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-10 The provisions of Articles 73-25 through 73-27 of the New Act apply mutatis mutandis to the deferral of collection of the amount of real property acquisition tax imposed on the acquisition of a facility prescribed in Article 11-2, paragraph (7) of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of the preceding paragraph and the cancellation thereof, and to the refund of local government levies relating to that real property acquisition tax. In this case, in Article 73-25, paragraph (1), the phrase ", acquisition of land" is deemed to be replaced with ", acquisition of a facility prescribed in Article 11-2, paragraph (7) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 15 of 1981) that remains in force pursuant to the provisions of Article 5, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Local Tax Act Before the 1981 Amendment') (hereinafter referred to as a 'facility')", the phrase "that land" is deemed to be replaced with "that facility", the phrase "paragraph (1), item (i) or paragraph (2), item (i) of the preceding Article" is deemed to be replaced with "that paragraph", the phrase "within two years from the date of that acquisition in the case of an acquisition of land subject to the provisions of paragraph (1), item (i) of that Article, and within one year from the date of acquisition in the case of an acquisition of land subject to paragraph (2), item (i) of that Article" is deemed to be replaced with "within three years from the date of that acquisition", and the phrase "these" is deemed to be replaced with "that paragraph"; in paragraph (2) of that Article, the phrase "land" is deemed to be replaced with "facility"; in Article 73-26, paragraph (1), the phrase "Article 73-24, paragraph (1), item (i) or paragraph (2), item (i)" is deemed to be replaced with "Article 11-2, paragraph (7) of the Supplementary Provisions of the Local Tax Act Before the 1981 Amendment"; and in Article 73-27, paragraph (1), the phrase "land" is deemed to be replaced with "facility", the phrase "Article 73-24, paragraph (1), item (i) or paragraph (2), item (i)" is deemed to be replaced with "Article 11-2, paragraph (7) of the Supplementary Provisions of the Local Tax Act Before the 1981 Amendment", and the phrase "these" is deemed to be replaced with "that paragraph". machine translation, not official ### 第六条（料理飲食等消費税に関する経過措置） — Transitional Measures Concerning Consumption Tax on Meals, Drinks, etc. caption: machine translation, not official suppl-3561-15/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-6 **第一項** 新法第百二十九条第七項の規定は、施行日以後に作成される領収証の写し又は領収証となるべき書類の写しの保管について適用し、施行日前に作成される領収証の写し又は領収証となるべき書類の写しの保管については、なお従前の例による。 suppl-3561-15/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-6/par-1 The provisions of Article 129, paragraph (7) of the New Act apply to the retention of copies of receipts or copies of documents that are to become receipts prepared on or after the Effective Date, and for the retention of copies of receipts or copies of documents that are to become receipts prepared before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第七条（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-3561-15/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7 **第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、昭和五十六年度分の個人の市町村民税から適用し、昭和五十五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-3561-15/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply beginning with individual municipal inhabitant tax for fiscal year 1981, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern. machine translation, not official **第二項** この法律の施行の際、国民健康保険組合若しくは国民健康保険団体連合会又は健康保険組合若しくは健康保険組合連合会が施行日前から引き続き新法第二百九十六条第二項に規定する収益事業に該当する事業を営んでいる場合には、当該事業は、施行日において新たに開始されたものとみなして、同条第一項の規定を適用する。 suppl-3561-15/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-2 At the time of the enforcement of this Act, if a National Health Insurance Society, a Federation of National Health Insurance Associations, a health insurance society or the National Federation of Health Insurance Societies has been continuously carrying on, since before the Effective Date, a business that falls under the profit-making business prescribed in Article 296, paragraph (2) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of paragraph (1) of that Article apply. machine translation, not official **第三項** 新法第三百十二条第一項及び第五項の規定は、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-3561-15/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-3 The provisions of Article 312, paragraphs (1) and (5) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 321-8, paragraph (5) of the New Act, and for corporate municipal inhabitant tax for business years that ended before the Effective Date or for the period prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 前項の規定にかかわらず、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。第六項において同じ。）の規定により法人税に係る申告書を提出する義務がある法人が、新法第三百二十一条の八第一項の規定により当該申告書の提出期限までに提出すべき申告書に限る。）の提出期限が施行日前である場合には、その法人の当該申告書に係る市町村民税の均等割として納付した、又は納付すべきであつた市町村民税の均等割については、なお従前の例による。 suppl-3561-15/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-4 Notwithstanding the provisions of the preceding paragraph, if 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 a return that a corporation obligated to submit a return concerning corporation tax pursuant to 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 in Article 145, paragraph (1) of that Act; the same applies in paragraph (6)) is to file by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act) is before the Effective Date, the provisions then in force continue to govern for the per capita levy of municipal inhabitant tax paid, or that should have been paid, with respect to that return of that corporation. machine translation, not official **第五項** 新法第三百十四条の六第一項の規定は、昭和五十六年八月一日以後に終了する事業年度分の法人の市町村民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の市町村民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の市町村民税を含む。以下この項において同じ。）について適用し、同日前に終了した事業年度分の法人の市町村民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の市町村民税については、なお従前の例による。 suppl-3561-15/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-5 The provisions of Article 314-6, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after August 1, 1981 and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger on or after that date (including corporate municipal inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable by reason of a partial distribution of residual assets; the same applies hereinafter in this paragraph), and for corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official **第六項** 前項の規定にかかわらず、昭和五十六年八月一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の規定により法人税に係る申告書を提出する義務がある法人が、新法第三百二十一条の八第一項の規定により当該申告書の提出期限までに提出すべき申告書で、新法第三百二十一条の十三第二項の規定の適用を受ける法人が提出するもの以外のものに限る。）の提出期限が同日前である場合には、その法人の当該申告書に係る市町村民税の法人税割として納付した、又は納付すべきであつた市町村民税の法人税割については、なお従前の例による。 suppl-3561-15/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-6 Notwithstanding the provisions of the preceding paragraph, if the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year ending on or after August 1, 1981 (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act is to file by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act, other than a return filed by a corporation to which Article 321-13, paragraph (2) of the New Act applies) is before that date, the provisions then in force continue to govern for the corporation tax levy of municipal inhabitant tax paid, or that should have been paid, with respect to that return of that corporation. machine translation, not official ### 第八条（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-3561-15/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8 **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、昭和五十六年度分の固定資産税から適用し、昭和五十五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-3561-15/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/par-1 Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply beginning with fixed assets tax for fiscal year 1981, and for fixed assets tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和五十五年一月一日までに取得された旧法附則第十五条第一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、なお従前の例による。 suppl-3561-15/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/par-2 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1980, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和五十年一月二日から昭和五十五年一月一日までの間に取得された旧法附則第十五条第十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、なお従前の例による。 suppl-3561-15/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/par-3 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1975 through January 1, 1980, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和五十一年四月一日から昭和五十五年十二月三十一日までの間に新築され、又は増築された旧法附則第十五条第十三項に規定する防油堤に対して課する固定資産税については、なお従前の例による。 suppl-3561-15/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/par-4 For fixed assets tax imposed on the oil containment dikes prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were newly built or extended during the period from April 1, 1976 through December 31, 1980, the provisions then in force continue to govern. machine translation, not official **第五項** 昭和五十三年度から昭和五十五年度までの間に新たに固定資産税が課されることとなつた旧法附則第十五条第十四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、なお従前の例による。 suppl-3561-15/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/par-5 For fixed assets tax imposed on the aircraft prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act for which fixed assets tax came to be newly imposed during the period from fiscal year 1978 through fiscal year 1980, the provisions then in force continue to govern. machine translation, not official **第六項** 昭和五十三年四月一日から昭和五十五年三月三十一日までの間に取得された旧法附則第十五条第十六項に規定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、なお従前の例による。 suppl-3561-15/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8/par-6 For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1978 through March 31, 1980, the provisions then in force continue to govern. 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-3561-15/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-9 **第一項** 新法の規定中軽自動車税に関する部分は、昭和五十六年度分の軽自動車税から適用し、昭和五十五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-3561-15/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-9/par-1 The provisions of the New Act concerning light motor vehicle tax apply beginning with light motor vehicle tax for fiscal year 1981, and for light motor vehicle tax for fiscal years up to and including fiscal year 1980, 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-3561-15/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-10 **第一項** 新法第四百八十九条第一項の規定は、昭和五十六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-3561-15/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/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, 1981 (in the case of 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 (in the case of electricity tax subject to special collection, that relating to charges collected, or that 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-3561-15/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-11 **第一項** 新法第四百九十一条の二の規定は、昭和五十六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）について適用する。 suppl-3561-15/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-11/par-1 The provisions of Article 491-2 of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1981 (in the case of gas tax subject to special collection, that relating to charges to be collected on or after that date). 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-3561-15/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12 **第一項** 新法の規定中土地に対して課する特別土地保有税に関する部分は、昭和五十六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、昭和五十五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-3561-15/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12/par-1 The provisions of the New Act concerning special land holding tax imposed on land apply beginning with special land holding tax imposed on land for fiscal year 1981, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern. machine translation, not official **第二項** 次項及び第四項に定めるものを除き、新法の規定中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は、施行日以後にされる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、施行日前にされた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-3561-15/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12/par-2 Except as provided in the following paragraph and paragraph (4), the provisions of the New Act concerning special land holding tax imposed on acquisitions of land apply to special land holding tax imposed on acquisitions of land relating to acquisitions of land made on or after the Effective Date, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五百九十六条第二号の規定は、昭和五十六年七月一日以後にされる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、同日前にされた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-3561-15/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12/par-3 The provisions of Article 596, item (ii) of the New Act apply to special land holding tax imposed on acquisitions of land relating to acquisitions of land made on or after July 1, 1981, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land made before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和五十五年三月三十一日までにされた旧法附則第三十一条の三第三項に規定する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-3561-15/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12/par-4 For special land holding tax imposed on acquisitions of land relating to the acquisitions of land prescribed in Article 31-3, paragraph (3) of the Supplementary Provisions of the Former Act that were made by March 31, 1980, the provisions then in force continue to govern. machine translation, not official ### 第十三条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-3561-15/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-13 **第一項** 新法第七百一条の三十四第三項第十一号の二の規定は、農住組合法の施行の日以後に終了する事業年度分の法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及び同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で、新法第七百一条の三十四第三項第十一号の二に規定する施設に係るものについて適用する。 suppl-3561-15/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-13/par-1 The provisions of Article 701-34, paragraph (3), item (xi)-2 of the New Act apply to business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act to be imposed on the businesses of corporations for business years ending on or after the effective date of the Farming and Residence Association Act, and to business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act 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 carried out on or after that date, in each case that relates to a facility prescribed in Article 701-34, paragraph (3), item (xi)-2 of the New Act. machine translation, not official ### 第十四条（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-3561-15/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-14 **第一項** 新法第七百三条の四第四項の規定は、昭和五十六年度分の国民健康保険税から適用し、昭和五十五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-3561-15/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-14/par-1 The provisions of Article 703-4, paragraph (4) of the New Act apply beginning with national health insurance tax for fiscal year 1981, and for national health insurance tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern. machine translation, not official ### 第十五条（都の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Tokyo Metropolis caption: machine translation, not official suppl-3561-15/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15 **第一項** 新法第七百三十四条第三項の規定は、昭和五十六年八月一日以後に終了する事業年度分の法人の都民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の都民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の都民税を含む。以下この条において同じ。）について適用し、同日前に終了した事業年度分の法人の都民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の都民税については、なお従前の例による。 suppl-3561-15/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15/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 August 1, 1981 and corporate Tokyo inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger on or after that date (including corporate Tokyo inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable by reason of a partial distribution of residual assets; the same applies hereinafter in this Article), and for corporate Tokyo inhabitant tax for business years that ended before that date and corporate Tokyo inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official ### 第十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3561-15/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16 **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-3561-15/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16/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 **第二項** 新法第六十二条第四項、第七十二条の六十第五項及び第三百二十四条第五項の規定は、附則第一条第七号に掲げる規定の施行の日以後にした新法第六十二条第一項、第七十二条の六十第一項若しくは第二項又は第三百二十四条第一項の違反行為について適用し、同日前にした旧法第六十二条第一項、第七十二条の六十第一項若しくは第二項又は第三百二十四条第一項の違反行為については、なお従前の例による。 suppl-3561-15/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16/par-2 The provisions of Article 62, paragraph (4), Article 72-60, paragraph (5) and Article 324, paragraph (5) of the New Act apply to violations of Article 62, paragraph (1), Article 72-60, paragraph (1) or (2) or Article 324, paragraph (1) of the New Act committed on or after the effective date of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions, and for violations of Article 62, paragraph (1), Article 72-60, paragraph (1) or (2) or Article 324, paragraph (1) of the Former Act committed before that date, the provisions then in force continue to govern. machine translation, not official ### 第十七条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3561-15/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-17 **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-3561-15/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-17/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-3561-15/art-1/par-1/item-1: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3561-15/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-10 - suppl-3561-15/art-1/par-1/item-1: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3561-15/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-11 - suppl-3561-15/art-1/par-1/item-2: 附則第五条第二項から第六項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3561-15/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-2 - suppl-3561-15/art-1/par-1/item-2: 附則第五条第二項から第六項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3561-15/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-3 - suppl-3561-15/art-1/par-1/item-2: 附則第五条第二項から第六項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3561-15/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-4 - suppl-3561-15/art-1/par-1/item-2: 附則第五条第二項から第六項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-3561-15/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-5 - suppl-3561-15/art-1/par-1/item-2: 附則第五条第二項から第六項まで → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-3561-15/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-6 - suppl-3561-15/art-1/par-1/item-2: 第十二条第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3561-15/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12/par-3 - suppl-3561-15/art-1/par-1/item-3: 附則第三条第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3561-15/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-3 - suppl-3561-15/art-1/par-1/item-3: 第四項 → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3561-15/art-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-4 - suppl-3561-15/art-1/par-1/item-3: 第七条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3561-15/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-5 - suppl-3561-15/art-1/par-1/item-3: 第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-3561-15/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-6 - suppl-3561-15/art-1/par-1/item-3: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3561-15/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15 - suppl-3561-15/art-1/par-1/item-5: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3561-15/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-13 - suppl-3561-15/art-1/par-1/item-7: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3561-15/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2 - suppl-3561-15/art-1/par-1/item-7: 附則第十六条第二項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-3561-15/art-16/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16/par-2 - suppl-3561-15/art-2/par-1: 第十七条の五 → 地方税法 第十七条の五 (Article 17-5), art-17-5 — https://japanlaw.org/ja/local-tax-act/art-17-5 · https://japanlaw.org/l/325AC0000000226/art-17-5 - suppl-3561-15/art-2/par-1: 前条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-3561-15/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-7 - suppl-3561-15/art-2/par-1: 新法第十七条の五第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-1 - suppl-3561-15/art-2/par-2: 新法第十八条の二 → 地方税法 第十八条の二 (Article 18-2), art-18-2 — https://japanlaw.org/ja/local-tax-act/art-18-2 · https://japanlaw.org/l/325AC0000000226/art-18-2 - suppl-3561-15/art-2/par-2: 前条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-3561-15/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-7 - suppl-3561-15/art-2/par-2: 新法第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1 - suppl-3561-15/art-3/par-2: 新法第二十五条第二項 → 地方税法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/local-tax-act/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-25/par-2 - suppl-3561-15/art-3/par-2: 同条第一項 → 地方税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/local-tax-act/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-25/par-1 - suppl-3561-15/art-3/par-3: 新法第五十一条第一項 → 地方税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1 - suppl-3561-15/art-3/par-3: この項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3561-15/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-3 - suppl-3561-15/art-3/par-4: 前項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3561-15/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-3 - suppl-3561-15/art-3/par-4: 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-3561-15/art-3/par-4: 第六項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-3561-15/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-6 - suppl-3561-15/art-3/par-4: 新法第五十七条第二項 → 地方税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/local-tax-act/art-57/par-2 · https://japanlaw.org/l/325AC0000000226/art-57/par-2 - suppl-3561-15/art-3/par-5: 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-3561-15/art-3/par-5: 第四項 → 地方税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/ja/local-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000226/art-52/par-4 - suppl-3561-15/art-3/par-5: 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-3561-15/art-3/par-6: 前項 → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-3561-15/art-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-5 - suppl-3561-15/art-3/par-6: 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-3561-15/art-4/par-3: 新法第七十二条の五第四項 → 地方税法 第七十二条の五第四項 (Article 72-5, paragraph (4)), art-72-5/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-4 - suppl-3561-15/art-4/par-3: 同条第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1 - suppl-3561-15/art-5/par-2: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3561-15/art-5/par-3: 前項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3561-15/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-2 - suppl-3561-15/art-5/par-3: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3561-15/art-5/par-3: この項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3561-15/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-3 - suppl-3561-15/art-5/par-4: 新法第七十三条の十五第一項 → 地方税法 第七十三条の十五第一項 (Article 73-15, paragraph (1)), art-73-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-15/par-1 - suppl-3561-15/art-5/par-5: 前項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3561-15/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-4 - suppl-3561-15/art-5/par-5: この項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-3561-15/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-5 - suppl-3561-15/art-5/par-6: 新法第七十三条の二十四第一項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1 - suppl-3561-15/art-5/par-6: 第二項 → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2 - suppl-3561-15/art-5/par-6: 新法第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1 - suppl-3561-15/art-5/par-6: 第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3561-15/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-1 - suppl-3561-15/art-5/par-6: 第九項 → 地方税法 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-3561-15/art-5/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-9 - suppl-3561-15/art-5/par-10: 新法第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十五 (Article 73-25), art-73-25 — https://japanlaw.org/ja/local-tax-act/art-73-25 · https://japanlaw.org/l/325AC0000000226/art-73-25 - suppl-3561-15/art-5/par-10: 新法第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十六 (Article 73-26), art-73-26 — https://japanlaw.org/ja/local-tax-act/art-73-26 · https://japanlaw.org/l/325AC0000000226/art-73-26 - suppl-3561-15/art-5/par-10: 新法第七十三条の二十五から第七十三条の二十七まで → 地方税法 第七十三条の二十七 (Article 73-27), art-73-27 — https://japanlaw.org/ja/local-tax-act/art-73-27 · https://japanlaw.org/l/325AC0000000226/art-73-27 - suppl-3561-15/art-5/par-10: 前項 → 地方税法 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-3561-15/art-5/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-9 - suppl-3561-15/art-7/par-2: 新法第二百九十六条第二項 → 地方税法 第二百九十六条第二項 (Article 296, paragraph (2)), art-296/par-2 — https://japanlaw.org/ja/local-tax-act/art-296/par-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-2 - suppl-3561-15/art-7/par-2: 同条第一項 → 地方税法 第二百九十六条第一項 (Article 296, paragraph (1)), art-296/par-1 — https://japanlaw.org/ja/local-tax-act/art-296/par-1 · https://japanlaw.org/l/325AC0000000226/art-296/par-1 - suppl-3561-15/art-7/par-3: 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-3561-15/art-7/par-3: 第五項 → 地方税法 第三百十二条第五項 (Article 312, paragraph (5)), art-312/par-5 — https://japanlaw.org/ja/local-tax-act/art-312/par-5 · https://japanlaw.org/l/325AC0000000226/art-312/par-5 - suppl-3561-15/art-7/par-3: 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-3561-15/art-7/par-4: 前項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3561-15/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-3 - suppl-3561-15/art-7/par-4: 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-3561-15/art-7/par-4: 第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-3561-15/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-6 - suppl-3561-15/art-7/par-5: 新法第三百十四条の六第一項 → 地方税法 第三百十四条の六第一項 (Article 314-6, paragraph (1)), art-314-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-6/par-1 - suppl-3561-15/art-7/par-5: この項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3561-15/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-5 - suppl-3561-15/art-7/par-6: 前項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3561-15/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-5 - suppl-3561-15/art-7/par-6: 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-3561-15/art-7/par-6: 新法第三百二十一条の十三第二項 → 地方税法 第三百二十一条の十三第二項 (Article 321-13, paragraph (2)), art-321-13/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-13/par-2 - suppl-3561-15/art-12/par-2: 次項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3561-15/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12/par-3 - suppl-3561-15/art-12/par-2: 第四項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-3561-15/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12/par-4 - suppl-3561-15/art-12/par-3: 新法第五百九十六条第二号 → 地方税法 第五百九十六条第一項第二号 (Article 596, paragraph (1), item (ii)), art-596/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-596/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-2 - suppl-3561-15/art-13/par-1: 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-3561-15/art-13/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-3561-15/art-13/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-3561-15/art-14/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-3561-15/art-15/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-3561-15/art-15/par-1: この条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3561-15/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15 - suppl-3561-15/art-16/par-2: 新法第六十二条第四項 → 地方税法 第六十二条第四項 (Article 62, paragraph (4)), art-62/par-4 — https://japanlaw.org/ja/local-tax-act/art-62/par-4 · https://japanlaw.org/l/325AC0000000226/art-62/par-4 - suppl-3561-15/art-16/par-2: 第七十二条の六十第五項 → 地方税法 第七十二条の六十第五項 (Article 72-60, paragraph (5)), art-72-60/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-60/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-5 - suppl-3561-15/art-16/par-2: 第三百二十四条第五項 → 地方税法 第三百二十四条第五項 (Article 324, paragraph (5)), art-324/par-5 — https://japanlaw.org/ja/local-tax-act/art-324/par-5 · https://japanlaw.org/l/325AC0000000226/art-324/par-5 - suppl-3561-15/art-16/par-2: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-3561-15/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-7 - suppl-3561-15/art-16/par-2: 新法第六十二条第一項 → 地方税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/local-tax-act/art-62/par-1 · https://japanlaw.org/l/325AC0000000226/art-62/par-1 - suppl-3561-15/art-16/par-2: 第七十二条の六十第一項 → 地方税法 第七十二条の六十第一項 (Article 72-60, paragraph (1)), art-72-60/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-1 - suppl-3561-15/art-16/par-2: 第二項 → 地方税法 第七十二条の六十第二項 (Article 72-60, paragraph (2)), art-72-60/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-60/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-2 - suppl-3561-15/art-16/par-2: 第三百二十四条第一項 → 地方税法 第三百二十四条第一項 (Article 324, paragraph (1)), art-324/par-1 — https://japanlaw.org/ja/local-tax-act/art-324/par-1 · https://japanlaw.org/l/325AC0000000226/art-324/par-1 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3561-15/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-10 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3561-15/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-11 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3561-15/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3561-15/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-13 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3561-15/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-14 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3561-15/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3561-15/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16 - suppl-3561-15/art-17/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-3561-15/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3561-15/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3561-15/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-4 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3561-15/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3561-15/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-6 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3561-15/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3561-15/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-8 - suppl-3561-15/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3561-15/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-9 ## Cited by 21 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-1 - 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-3561-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/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-3561-15/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-3 - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-5 - 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-7 - 地方税法 附則第二条第一項（更正、決定等の期間制限及び消滅時効に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2/par-1 - 地方税法 附則第二条第二項（更正、決定等の期間制限及び消滅時効に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2/par-2 - 地方税法 附則第三条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-3 - 地方税法 附則第三条第四項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-4 - 地方税法 附則第三条第六項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-6 - 地方税法 附則第五条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-3 - 地方税法 附則第五条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-5 - 地方税法 附則第五条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-6 - 地方税法 附則第五条第十項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-10 - 地方税法 附則第七条第四項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-4 - 地方税法 附則第七条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-5 - 地方税法 附則第七条第六項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-6 - 地方税法 附則第十二条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12/par-2 - 地方税法 附則第十五条第一項（都の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15/par-1 - 地方税法 附則第十六条第二項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16/par-2 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-17/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 — 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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-242, 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