# 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-3581-13. 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-3581-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3581-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3581-13 - 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 昭和五八年三月三一日法律第一三号 suppl-3581-13 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3581-13/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-1 **第一項** この法律は、昭和五十八年四月一日から施行する。ただし、第一条中地方税法第七十八条第一項及び第三項、第四百八十九条第一項第十六号並びに第七百条の六の改正規定並びに附則第五条、第十一条及び第十三条の規定は同年六月一日から、第一条中同法第百十四条の三第一項の改正規定及び附則第六条の規定は昭和五十九年一月一日から施行する。 suppl-3581-13/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-1/par-1 This Act comes into effect on April 1, 1983; provided, however, that the provisions amending Article 78, paragraphs (1) and (3), Article 489, paragraph (1), item (xvi) and Article 700-6 of the Local Tax Act in Article 1, and the provisions of Articles 5, 11 and 13 of the Supplementary Provisions come into effect on June 1 of that year, and the provisions amending Article 114-3, paragraph (1) of that Act in Article 1 and the provisions of Article 6 of the Supplementary Provisions come into effect on January 1, 1984. 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-3581-13/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/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。）第三十三条第二項及び第三十四条並びに新法附則第三十三条の三第三項及び第三十四条第三項の規定は、昭和五十八年度以後の年度分の個人の道府県民税について適用し、昭和五十七年度分までの個人の道府県民税については、なお従前の例による。 suppl-3581-13/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-1 The provisions of Article 33, paragraph (2) and Article 34 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act"), and Article 33-3, paragraph (3) and Article 34, paragraph (3) of the Supplementary Provisions of the New Act, apply to individual prefectural inhabitant tax for fiscal year 1983 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1982, 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。）附則第三条の三第一項及び第二項の規定は、昭和五十七年度分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-3581-13/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-2 The provisions of Article 3-3, paragraphs (1) and (2) 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 prefectural inhabitant tax for fiscal year 1982. machine translation, not official **第三項** 新法第五十二条第一項の規定は、昭和五十八年四月一日（以下「施行日」という。）以後に終了する事業年度又は新法第五十三条第五項の期間に係る法人の道府県民税について適用し、施行日前に終了した事業年度又は同項の期間に係る法人の道府県民税については、なお従前の例による。 suppl-3581-13/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-3 The provisions of Article 52, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1983 (hereinafter referred to as 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五十三条第一項の申告書（法人税法（昭和四十年法律第三十四号）第七十一条第一項（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条第一項において準用する場合を含む。）の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として納付した又は納付すべきであつた道府県民税については、なお従前の例による。 suppl-3581-13/art-2/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/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 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 (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) 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 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** 新法附則第八条第二項の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3581-13/art-2/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-5 The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date, 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-3581-13/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-3 **第一項** 新法第七十二条の十四第一項（租税特別措置法（昭和三十二年法律第二十六号）第五十五条に関する部分に限る。）の規定は、法人の施行日以後に取得する租税特別措置法第五十五条第一項に規定する特定株式等について適用し、法人の施行日前に取得した租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）による改正前の租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。 suppl-3581-13/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-3/par-1 The provisions of Article 72-14, paragraph (1) of the New Act (limited to the portion relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to the specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation acquires on or after the Effective Date, and for the specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983) that a corporation acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第九条第一項の規定は、施行日以後の合併による清算所得に対する法人の事業税について適用し、施行日前の合併による清算所得に対する法人の事業税については、なお従前の例による。 suppl-3581-13/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-3/par-2 The provisions of Article 9, paragraph (1) of the Supplementary Provisions of the New Act apply to corporate enterprise tax on liquidation income due to merger on or after the Effective Date, and for corporate enterprise tax on liquidation income due to merger before the Effective Date, the provisions then in force continue to govern. 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-3581-13/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-4 **第一項** 新法第七十三条の四第一項、第七十三条の七、第七十三条の十四第三項及び第七十三条の二十四第二項の規定は、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-3581-13/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-4/par-1 The provisions of Article 73-4, paragraph (1), Article 73-7, Article 73-14, paragraph (3) and Article 73-24, paragraph (2) of the New Act 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** 施行日前にされた旧法附則第十一条第五項に規定する施設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-3581-13/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-4/par-2 For real property acquisition tax imposed on the acquisition of a facility prescribed in Article 11, paragraph (5) of the Supplementary Provisions of the Former Act that was made before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第五条（娯楽施設利用税に関する経過措置） — Transitional Measures Concerning Amusement Facility Use Tax caption: machine translation, not official suppl-3581-13/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-5 **第一項** 新法第七十八条第一項及び第三項の規定は、昭和五十八年六月一日以後における新法第七十五条第一項各号に掲げる施設の利用に対して課すべき娯楽施設利用税について適用し、同日前における当該施設の利用に対して課する娯楽施設利用税については、なお従前の例による。 suppl-3581-13/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-5/par-1 The provisions of Article 78, paragraphs (1) and (3) of the New Act apply to amusement facility use tax to be imposed on the use of the facilities listed in the items of Article 75, paragraph (1) of the New Act on or after June 1, 1983, and for amusement facility use tax imposed on the use of those facilities before that date, the provisions then in force continue to govern. 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-3581-13/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-6 **第一項** 新法第百十四条の三第一項の規定は、昭和五十九年一月一日以後の旅館における宿泊及びこれに伴う飲食に対して課すべき料理飲食等消費税について適用し、同日前の旅館における宿泊及びこれに伴う飲食に対して課する料理飲食等消費税については、なお従前の例による。 suppl-3581-13/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-6/par-1 The provisions of Article 114-3, paragraph (1) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and the eating and drinking accompanying it on or after January 1, 1984, and for consumption tax on meals, drinks, etc. imposed on lodging at an inn and the eating and drinking accompanying it before that date, the provisions then in force continue to govern. machine translation, not official ### 第七条（鉱区税に関する経過措置） — Transitional Measures Concerning Mining Area Tax caption: machine translation, not official suppl-3581-13/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-7 **第一項** 新法第百八十条第一項及び新法附則第十三条の規定は、昭和五十八年度以後の年度分の鉱区税について適用し、昭和五十七年度分までの鉱区税については、なお従前の例による。 suppl-3581-13/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-7/par-1 The provisions of Article 180, paragraph (1) of the New Act and Article 13 of the Supplementary Provisions of the New Act apply to mining area tax for fiscal year 1983 and subsequent fiscal years, and for mining area tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern. machine translation, not official ### 第八条（狩猟者登録税に関する経過措置） — Transitional Measures Concerning Hunter Registration Tax caption: machine translation, not official suppl-3581-13/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-8 **第一項** 新法第二百三十七条第一項の規定は、施行日以後に狩猟者の登録を受ける者に対して課すべき狩猟者登録税について適用し、施行日前に狩猟者の登録を受けた者に対して課する狩猟者登録税については、なお従前の例による。 suppl-3581-13/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-8/par-1 The provisions of Article 237, paragraph (1) of the New Act apply to hunter registration tax to be imposed on a person who is to receive hunter registration on or after the Effective Date, and for hunter registration tax imposed on a person who received hunter registration before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第九条（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-3581-13/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-9 **第一項** 新法第三百十四条第二項及び第三百十四条の二、新法附則第三十三条の三第四項において準用する同条第三項並びに新法附則第三十四条第四項において準用する同条第三項の規定は、昭和五十八年度以後の年度分の個人の市町村民税について適用し、昭和五十七年度分までの個人の市町村民税については、なお従前の例による。 suppl-3581-13/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-9/par-1 The provisions of Article 314, paragraph (2) and Article 314-2 of the New Act, Article 33-3, paragraph (3) of the Supplementary Provisions of the New Act as applied mutatis mutandis in paragraph (4) of that Article, and Article 34, paragraph (3) of the Supplementary Provisions of the New Act as applied mutatis mutandis in paragraph (4) of that Article, apply to individual municipal inhabitant tax for fiscal year 1983 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第三条の三第三項及び第四項の規定は、昭和五十七年度分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-3581-13/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-9/par-2 The provisions of Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the Former Act remain in force with respect to individual municipal inhabitant tax for fiscal year 1982. machine translation, not official **第三項** 新法第三百十二条第一項、第二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-3581-13/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-9/par-3 The provisions of Article 312, paragraphs (1), (2) 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。）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として納付した又は納付すべきであつた市町村民税については、なお従前の例による。 suppl-3581-13/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-9/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) 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 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** 新法附則第八条第二項の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用し、施行日前に終了した事業年度分の法人の市町村民税については、なお従前の例による。 suppl-3581-13/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-9/par-5 The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and for corporate municipal inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十条（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-3581-13/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10 **第一項** 新法第三百四十八条第二項第二十三号の四並びに新法附則第十五条第八項、第十項及び第十九項の規定は、昭和五十八年度以後の年度分の固定資産税について適用し、昭和五十七年度分までの固定資産税については、なお従前の例による。 suppl-3581-13/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-1 The provisions of Article 348, paragraph (2), item (xxiii)-4 of the New Act and Article 15, paragraphs (8), (10) and (19) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 1983 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十九条の三第二十九項の規定は、昭和五十七年一月二日以後において取得された同項に規定する固定資産に対して課する昭和五十八年度以後の年度分の固定資産税について適用する。 suppl-3581-13/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-2 The provisions of Article 349-3, paragraph (29) of the New Act apply to fixed assets tax for fiscal year 1983 and subsequent fiscal years imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1982. machine translation, not official **第三項** 新法第三百五十二条の二の規定は、昭和五十九年度以後の年度分の固定資産税について適用する。 suppl-3581-13/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-3 The provisions of Article 352-2 of the New Act apply to fixed assets tax for fiscal year 1984 and subsequent fiscal years. machine translation, not official **第四項** 昭和四十年一月二日から昭和五十七年一月一日までの間に新設され、又は増設された旧法附則第十五条第五項に規定する倉庫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-3581-13/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-4 For fixed assets tax imposed on the warehouses prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1965 through January 1, 1982, the provisions then in force continue to govern. machine translation, not official **第五項** 昭和五十七年一月二日から同年十二月三十一日までの間に新設され、又は増設された新法附則第十五条第五項に規定する倉庫等に対して課する固定資産税に係る同項の規定の適用については、同項中「二分の一（貯蔵タンク又は倉庫に附属する機械設備にあつては、当該貯蔵タンク又は倉庫に附属する機械設備に係る固定資産税の課税標準となるべき価格の三分の二）」とあるのは、「二分の一」とする。 suppl-3581-13/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-5 With respect to the application of Article 15, paragraph (5) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the warehouses, etc. prescribed in that paragraph that were newly established or expanded during the period from January 2, 1982 through December 31 of that year, in that paragraph the phrase "one-half (in the case of machinery and equipment attached to a storage tank or warehouse, two-thirds of the price to be the tax base of fixed assets tax on that machinery and equipment attached to the storage tank or warehouse)" is deemed to be replaced with "one-half". machine translation, not official **第六項** 昭和五十五年四月一日から昭和五十七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十二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-3581-13/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-6 For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1980 through March 31, 1982, the provisions then in force continue to govern. machine translation, not official **第七項** 昭和五十三年一月二日から昭和五十七年一月一日までの間に敷設された旧法附則第十五条第十三項に規定する構築物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-3581-13/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-7 For fixed assets tax imposed on the structures prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were laid during the period from January 2, 1978 through January 1, 1982, the provisions then in force continue to govern. machine translation, not official **第八項** 昭和五十六年十月一日から昭和五十七年一月一日までの間に取得された旧法附則第十五条第二十一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-3581-13/art-10/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-8 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were acquired during the period from October 1, 1981 through January 1, 1982, the provisions then in force continue to govern. machine translation, not official **第九項** 昭和五十七年一月一日までに新築された旧法附則第十六条第五項に規定する家屋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-3581-13/art-10/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-10/par-9 For fixed assets tax imposed on the houses prescribed in Article 16, paragraph (5) of the Supplementary Provisions of the Former Act that were newly built by January 1, 1982, the provisions then in force continue to govern. machine translation, not official ### 第十一条（電気税に関する経過措置） — Transitional Measures Concerning Electricity Tax caption: machine translation, not official suppl-3581-13/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-11 **第一項** 新法第四百八十九条第一項の規定は、昭和五十八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-3581-13/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-11/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, 1983 (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-3581-13/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-12 **第一項** 新法第五百八十六条第二項第十一号の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、昭和五十八年度以後の年度分の土地に対して課する特別土地保有税について適用し、昭和五十七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-3581-13/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-12/par-1 The provisions of Article 586, paragraph (2), item (xi) of the New Act (limited to the portion concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1983 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1982, 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十一号の規定（土地の取得に対して課する特別土地保有税に関する部分に限る。）は、施行日以後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-3581-13/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-12/par-2 The provisions of Article 586, paragraph (2), item (xi) of the New Act (limited to the portion 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 ### 第十三条（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-3581-13/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-13 **第一項** 新法第七百条の六の規定は、昭和五十八年六月一日以後の軽油の引取りに対して課すべき軽油引取税について適用し、同日前の軽油の引取りに対して課する軽油引取税については、なお従前の例による。 suppl-3581-13/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-13/par-1 The provisions of Article 700-6 of the New Act apply to light oil delivery tax to be imposed on the delivery of light oil on or after June 1, 1983, and for light oil delivery tax imposed on the delivery of light oil before that date, the provisions then in force continue to govern. machine translation, not official ### 第十四条（入猟税に関する経過措置） — Transitional Measures Concerning Hunting Entry Tax caption: machine translation, not official suppl-3581-13/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-14 **第一項** 新法第七百条の五十二の規定は、施行日以後に狩猟者の登録を受ける者に対して課すべき入猟税について適用し、施行日前に狩猟者の登録を受けた者に対して課する入猟税については、なお従前の例による。 suppl-3581-13/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-14/par-1 The provisions of Article 700-52 of the New Act apply to hunting entry tax to be imposed on a person who is to receive hunter registration on or after the Effective Date, and for hunting entry tax imposed on a person who received hunter registration before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十五条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-3581-13/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15 **第一項** 次項に定めるものを除き、新法第七百一条の三十四第三項第二十三号及び第七百一条の四十一第二項（新法第七百一条の三十二第一項に規定する事業に係る事業所税（以下この項及び次項において「事業に係る事業所税」という。）に関する部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の事業及び昭和五十八年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業に係る事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに同年前の年分の個人の事業及び昭和五十八年分の個人の事業で施行日前に廃止されたものに対して課する事業に係る事業所税については、なお従前の例による。 suppl-3581-13/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-1 Except as provided in the following paragraph, the provisions of Article 701-34, paragraph (3), item (xxiii) and Article 701-41, paragraph (2) of the New Act (limited to the portion concerning business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this paragraph and the following paragraph referred to as "business office tax on businesses")) apply to business office tax on businesses to be imposed on the businesses of corporations for business years ending on or after the Effective Date and on the businesses of individuals for the year 1983 and subsequent years (excluding businesses of individuals abolished before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years that ended before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals for 1983 that were abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第七百一条の四十一第二項（事業に係る事業所税に関する部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の事業で昭和五十三年四月一日から昭和五十八年三月三十一日までの間に終了した事業年度分の事業について同項の規定の適用を受けた事業所等において行われるもの及び同年以後の年分の個人の事業で昭和五十三年分から昭和五十七年分までの事業について同項の規定の適用を受けた事業所等において行われるものに対して課すべき事業に係る事業所税については、なおその効力を有する。 suppl-3581-13/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-2 The provisions of Article 701-41, paragraph (2) of the Former Act (limited to the portion concerning business office tax on businesses) remain in force with respect to business office tax on businesses to be imposed on the businesses of corporations for business years ending on or after the Effective Date that are carried on at places of business, etc. to which that paragraph was applied for business years that ended during the period from April 1, 1978 through March 31, 1983, and on the businesses of individuals for 1983 and subsequent years that are carried on at places of business, etc. to which that paragraph was applied for the businesses for 1978 through 1982. machine translation, not official **第三項** 新法第七百一条の三十四第三項第二十三号及び第七百一条の四十一第二項（新法第七百一条の三十二第二項に規定する新増設に係る事業所税（以下この項において「新増設に係る事業所税」という。）に関する部分に限る。）並びに第七百一条の四十八の規定は、施行日以後に行われる新法第七百一条の三十一第一項第七号に規定する事業所用家屋（以下この項において「事業所用家屋」という。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。 suppl-3581-13/art-15/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-3 The provisions of Article 701-34, paragraph (3), item (xxiii) and Article 701-41, paragraph (2) (limited to the portion concerning business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act (hereinafter in this paragraph referred to as "business office tax on new construction or extension")) and Article 701-48 of the New Act apply to business office tax on new construction or extension to be imposed on new construction or extension of a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act (hereinafter in this paragraph referred to as a "business premises building") carried out on or after the Effective Date, and for business office tax on new construction or extension imposed on new construction or extension of a business premises building carried out before the Effective Date, the provisions then in force continue to govern. 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-3581-13/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-16 **第一項** 新法第七百二条第二項の規定は、昭和五十八年度以後の年度分の都市計画税について適用し、昭和五十七年度分までの都市計画税については、なお従前の例による。 suppl-3581-13/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-16/par-1 The provisions of Article 702, paragraph (2) of the New Act apply to city planning tax for fiscal year 1983 and subsequent fiscal years, and for city planning tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和四十年一月二日から昭和五十七年一月一日までの間に新設され、又は増設された旧法附則第十五条第五項に規定する倉庫に対して課する都市計画税については、なお従前の例による。 suppl-3581-13/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-16/par-2 For city planning tax imposed on the warehouses prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1965 through January 1, 1982, 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-3581-13/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-17 **第一項** 新法第七百三条の四第四項の規定は、昭和五十八年度以後の年度分の国民健康保険税について適用し、昭和五十七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-3581-13/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-17/par-1 The provisions of Article 703-4, paragraph (4) of the New Act apply to national health insurance tax for fiscal year 1983 and subsequent fiscal years, and for national health insurance tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第三十三条の規定は、昭和五十七年度分の国民健康保険税については、なおその効力を有する。 suppl-3581-13/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-17/par-2 The provisions of Article 33 of the Supplementary Provisions of the Former Act remain in force with respect to national health insurance tax for fiscal year 1982. machine translation, not official ### 第十八条（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-3581-13/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-18 **第一項** 新法第七百三十四条第三項の規定は、施行日以後に終了する事業年度又は同項において準用する新法第三百二十一条の八第五項の期間に係る法人の都民税について適用し、施行日前に終了した事業年度又は同項の期間に係る法人の都民税については、なお従前の例による。 suppl-3581-13/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-18/par-1 The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax relating to business years ending on or after the Effective Date or to the period under Article 321-8, paragraph (5) of the New Act as applied mutatis mutandis in that paragraph, and for corporate Tokyo inhabitant tax relating to business years ending before the Effective Date or the period referred to in that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** 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七百三十四条第三項において準用する新法第三百二十一条の八第一項の申告書（法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条第一項において準用する場合を含む。）の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、新法第七百三十四条第三項において準用する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都民税として納付した又は納付すべきであつた都民税については、なお従前の例による。 suppl-3581-13/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-18/par-2 Notwithstanding the provisions of the preceding paragraph, where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) 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 obliged to submit a return on corporation tax under Article 71, paragraph (1) of the Corporation Tax Act (including cases where Article 72, paragraph (1) of that Act applies, and cases where these provisions are applied mutatis mutandis under Article 145, paragraph (1) of that Act) is to submit, under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act, by the deadline for filing the return on corporation tax), is before the Effective Date, the provisions then in force continue to govern the Tokyo inhabitant tax that the corporation paid, or should have paid, as Tokyo inhabitant tax relating to that return. machine translation, not official ### 第十九条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-3581-13/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-19 **第一項** 旧法附則第十二条の二第一項に規定する電気を動力源とする自動車に対して課する昭和五十七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-3581-13/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-19/par-1 For automobile tax up to and including that for fiscal year 1982 imposed on the motor vehicles using electricity as a power source prescribed in Article 12-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第二十条（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-3581-13/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-20 **第一項** 旧法附則第三十条の二第一項に規定する電気を動力源とする軽自動車等に対して課する昭和五十七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-3581-13/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-20/par-1 For light motor vehicle tax up to and including that for fiscal year 1982 imposed on the light motor vehicles, etc. using electricity as a power source prescribed in Article 30-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第二十一条（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-3581-13/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-21 **第一項** 新法附則第三十二条第一項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。 suppl-3581-13/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-21/par-1 The provisions of Article 32, paragraph (1) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第二十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3581-13/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-22 **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-3581-13/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-22/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 ### 第二十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3581-13/art-25 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-25 **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-3581-13/art-25/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-25/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-3581-13/art-1/par-1: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3581-13/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-5 - suppl-3581-13/art-1/par-1: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3581-13/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-11 - suppl-3581-13/art-1/par-1: 第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3581-13/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-13 - suppl-3581-13/art-1/par-1: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3581-13/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-6 - suppl-3581-13/art-2/par-1: 第三十三条第二項 → 地方税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/local-tax-act/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/art-33/par-2 - suppl-3581-13/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-3581-13/art-2/par-1: 新法附則第三十三条の三第三項 → 地方税法 附則第三十三条の三第三項 (Supplementary Provisions, Article 33-3, paragraph (3)), suppl-3251-226/art-33-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3 - suppl-3581-13/art-2/par-1: 第三十四条第三項 → 地方税法 附則第三十四条第三項 (Supplementary Provisions, Article 34, paragraph (3)), suppl-3251-226/art-34/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3 - suppl-3581-13/art-2/par-3: 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-3581-13/art-2/par-3: 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-3581-13/art-2/par-4: 前項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3581-13/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-3 - suppl-3581-13/art-2/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-3581-13/art-2/par-5: 新法附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3251-226/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-2 - suppl-3581-13/art-3/par-1: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1 - suppl-3581-13/art-3/par-2: 新法附則第九条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3251-226/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-1 - suppl-3581-13/art-4/par-1: 新法第七十三条の四第一項 → 地方税法 第七十三条の四第一項 (Article 73-4, paragraph (1)), art-73-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1 - suppl-3581-13/art-4/par-1: 第七十三条の七 → 地方税法 第七十三条の七 (Article 73-7), art-73-7 — https://japanlaw.org/ja/local-tax-act/art-73-7 · https://japanlaw.org/l/325AC0000000226/art-73-7 - suppl-3581-13/art-4/par-1: 第七十三条の十四第三項 → 地方税法 第七十三条の十四第三項 (Article 73-14, paragraph (3)), art-73-14/par-3 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-3 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-3 - suppl-3581-13/art-4/par-1: 第七十三条の二十四第二項 → 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-3581-13/art-5/par-1: 新法第七十八条第一項 → 地方税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/local-tax-act/art-78/par-1 · https://japanlaw.org/l/325AC0000000226/art-78/par-1 - suppl-3581-13/art-5/par-1: 第三項 → 地方税法 附則第七十八条第三項 (Supplementary Provisions, Article 78, paragraph (3)), suppl-3251-226/art-78/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-78/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-3 - suppl-3581-13/art-5/par-1: 新法第七十五条第一項 → 地方税法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/local-tax-act/art-75/par-1 · https://japanlaw.org/l/325AC0000000226/art-75/par-1 - suppl-3581-13/art-7/par-1: 新法第百八十条第一項 → 地方税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/local-tax-act/art-180/par-1 · https://japanlaw.org/l/325AC0000000226/art-180/par-1 - suppl-3581-13/art-7/par-1: 新法附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3251-226/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-13 - suppl-3581-13/art-9/par-1: 新法第三百十四条第二項 → 地方税法 第三百十四条第二項 (Article 314, paragraph (2)), art-314/par-2 — https://japanlaw.org/ja/local-tax-act/art-314/par-2 · https://japanlaw.org/l/325AC0000000226/art-314/par-2 - suppl-3581-13/art-9/par-1: 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-3581-13/art-9/par-1: 新法附則第三十三条の三第四項 → 地方税法 附則第三十三条の三第四項 (Supplementary Provisions, Article 33-3, paragraph (4)), suppl-3251-226/art-33-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-4 - suppl-3581-13/art-9/par-1: 同条第三項 → 地方税法 附則第三十三条の三第三項 (Supplementary Provisions, Article 33-3, paragraph (3)), suppl-3251-226/art-33-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3 - suppl-3581-13/art-9/par-1: 新法附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - suppl-3581-13/art-9/par-1: 同条第三項 → 地方税法 附則第三十四条第三項 (Supplementary Provisions, Article 34, paragraph (3)), suppl-3251-226/art-34/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3 - suppl-3581-13/art-9/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-3581-13/art-9/par-3: 第二項 → 地方税法 第三百十二条第二項 (Article 312, paragraph (2)), art-312/par-2 — https://japanlaw.org/ja/local-tax-act/art-312/par-2 · https://japanlaw.org/l/325AC0000000226/art-312/par-2 - suppl-3581-13/art-9/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-3581-13/art-9/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-3581-13/art-9/par-4: 前項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3581-13/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-9/par-3 - suppl-3581-13/art-9/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-3581-13/art-9/par-5: 新法附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3251-226/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-2 - suppl-3581-13/art-10/par-2: 新法第三百四十九条の三第二十九項 → 地方税法 第三百四十九条の三第二十八項 (Article 349-3, paragraph (28)), art-349-3/par-28 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-28 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-28 - suppl-3581-13/art-10/par-3: 新法第三百五十二条の二 → 地方税法 第三百五十二条の二 (Article 352-2), art-352-2 — https://japanlaw.org/ja/local-tax-act/art-352-2 · https://japanlaw.org/l/325AC0000000226/art-352-2 - suppl-3581-13/art-10/par-5: 新法附則第十五条第五項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-3251-226/art-15/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-4 - suppl-3581-13/art-14/par-1: 新法第七百条の五十二 → 地方税法 第七百条の五十二 (Article 700-52), art-700-52 — https://japanlaw.org/ja/local-tax-act/art-700-52 · https://japanlaw.org/l/325AC0000000226/art-700-52 - suppl-3581-13/art-15/par-1: 次項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-3581-13/art-15/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-2 - suppl-3581-13/art-15/par-1: 新法第七百一条の三十四第三項第二十三号 → 地方税法 第七百一条の三十四第三項第二十三号 (Article 701-34, paragraph (3), item (xxiii)), art-701-34/par-3/item-23 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-3/item-23 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-23 - suppl-3581-13/art-15/par-1: 第七百一条の四十一第二項 → 地方税法 第七百一条の四十一第二項 (Article 701-41, paragraph (2)), art-701-41/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-2 - suppl-3581-13/art-15/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-3581-13/art-15/par-1: この項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3581-13/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-1 - suppl-3581-13/art-15/par-3: 新法第七百一条の三十四第三項第二十三号 → 地方税法 第七百一条の三十四第三項第二十三号 (Article 701-34, paragraph (3), item (xxiii)), art-701-34/par-3/item-23 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-3/item-23 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-23 - suppl-3581-13/art-15/par-3: 第七百一条の四十一第二項 → 地方税法 第七百一条の四十一第二項 (Article 701-41, paragraph (2)), art-701-41/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-2 - suppl-3581-13/art-15/par-3: 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-3581-13/art-15/par-3: この項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-3581-13/art-15/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-3 - suppl-3581-13/art-15/par-3: 第七百一条の四十八 → 地方税法 第七百一条の四十八 (Article 701-48), art-701-48 — https://japanlaw.org/ja/local-tax-act/art-701-48 · https://japanlaw.org/l/325AC0000000226/art-701-48 - suppl-3581-13/art-15/par-3: 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-3581-13/art-16/par-1: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/ja/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 - suppl-3581-13/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-3581-13/art-18/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-3581-13/art-18/par-1: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-3581-13/art-18/par-2: 前項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3581-13/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-18/par-1 - suppl-3581-13/art-18/par-2: 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-3581-13/art-18/par-2: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-3581-13/art-21/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-3581-13/art-25/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-3581-13/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-1/par-1 - 地方税法 附則第二条第四項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-4 - 地方税法 附則第九条第四項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-9/par-4 - 地方税法 附則第十五条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-1 - 地方税法 附則第十五条第三項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-3 - 地方税法 附則第十八条第二項（都の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-18/par-2 - 地方税法 附則第二十五条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-25/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-20261027T214204-243, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-244, 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