# 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-3591-7. 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-3591-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3591-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-7 - 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 昭和五九年三月三一日法律第七号 suppl-3591-7 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3591-7/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-1 **第一項** この法律は、昭和五十九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-3591-7/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-1/par-1 This Act comes into effect on April 1, 1984; provided, however, that the provisions listed in the following items come into effect on the dates specified 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第十八号の改正規定及び附則第十六条の規定　昭和五十九年六月一日 suppl-3591-7/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-1/par-1/item-1 the provisions amending Article 489, paragraph (1), item (xviii) of the Local Tax Act in Article 1, and the provisions of Article 16 of the Supplementary Provisions: June 1, 1984; machine translation, not official **二** 第二条中地方税法第三百二十八条の三、別表第一及び別表第二の改正規定並びに附則第八条第一項及び第十三条第一項の規定　昭和六十年一月一日 suppl-3591-7/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-1/par-1/item-2 the provisions amending Article 328-3, Appended Table 1 and Appended Table 2 of the Local Tax Act in Article 2, and the provisions of Article 8, paragraph (1) and Article 13, paragraph (1) of the Supplementary Provisions: January 1, 1985; machine translation, not official **三** 第二条の規定（地方税法第三百二十八条の三、別表第一及び別表第二の改正規定を除く。）並びに附則第八条第二項及び第十三条第二項の規定　昭和六十年四月一日 suppl-3591-7/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-1/par-1/item-3 the provisions of Article 2 (excluding the provisions amending Article 328-3, Appended Table 1 and Appended Table 2 of the Local Tax Act), and the provisions of Article 8, paragraph (2) and Article 13, paragraph (2) of the Supplementary Provisions: April 1, 1985. machine translation, not official ### 第二条（道府県民税若しくは市町村民税の法人税割又は法人の事業税の徴収猶予に関する経過措置） — Transitional Measures Concerning Deferral of Collection of the Corporation Tax Levy of Prefectural Inhabitant Tax or Municipal Inhabitant Tax, or Corporate Enterprise Tax caption: machine translation, not official suppl-3591-7/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-2 **第一項** 第一条の規定による改正前の地方税法（以下「旧法」という。）第十五条の三の規定並びに旧法第十五条の四第一項、第五十三条第十五項、第六十四条第一項、第六十六条第二項、第七十二条の二十五第八項、第七十二条の四十五第一項、第七十二条の六十六第二項、第三百二十一条の八第十二項、第三百二十六条第一項、第三百二十九条第二項及び附則第三条の二の規定（旧法第十五条の三の規定による徴収の猶予に係る部分に限る。）は、昭和五十九年四月一日（以下「施行日」という。）前に終了した事業年度に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税については、なおその効力を有する。 suppl-3591-7/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-2/par-1 The provisions of Article 15-3 of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), and the provisions of Article 15-4, paragraph (1), Article 53, paragraph (15), Article 64, paragraph (1), Article 66, paragraph (2), Article 72-25, paragraph (8), Article 72-45, paragraph (1), Article 72-66, paragraph (2), Article 321-8, paragraph (12), Article 326, paragraph (1), Article 329, paragraph (2) and Article 3-2 of the Supplementary Provisions of the Former Act (limited to the portion relating to deferral of collection under Article 15-3 of the Former Act), remain in force with respect to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years that ended before April 1, 1984 (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第三条（延滞金の免除に関する経過措置） — Transitional Measures Concerning Exemption from Delinquency Charges caption: machine translation, not official suppl-3591-7/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-3 **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。）第十五条の九第三項の規定は、施行日以後における新法第二十条の九の三第四項ただし書の規定による徴収の猶予がされている期間に係る延滞金の額の計算について適用する。 suppl-3591-7/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-3/par-1 The provisions of Article 15-9, paragraph (3) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the calculation of the amount of delinquency charges for the period during which collection is deferred on or after the Effective Date pursuant to the proviso to Article 20-9-3, paragraph (4) of the New Act. machine translation, not official ### 第四条（原告が行うべき証拠の申出に関する経過措置） — Transitional Measures Concerning Offers of Evidence to Be Made by the Plaintiff caption: machine translation, not official suppl-3591-7/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-4 **第一項** 新法第十九条の十四の規定は、施行日以後に提起される同条に規定する処分の取消しの訴えについて適用する。 suppl-3591-7/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-4/par-1 The provisions of Article 19-14 of the New Act apply to actions for revocation of dispositions prescribed in that Article that are filed on or after the Effective Date. machine translation, not official ### 第五条（事業所得等を生ずべき業務を行う者等の帳簿書類の保存に関する経過措置） — Transitional Measures Concerning Retention of Books and Documents by Persons Carrying On Operations That Generate Business Income, etc. caption: machine translation, not official suppl-3591-7/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-5 **第一項** 新法第四十五条の四、第七十二条の五十五の三及び第三百十七条の八の規定は、昭和六十年一月一日以後においてこれらの規定に規定する者に該当する者について適用する。 suppl-3591-7/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-5/par-1 The provisions of Article 45-4, Article 72-55-3 and Article 317-8 of the New Act apply to persons who fall under the persons prescribed in those provisions on or after January 1, 1985. machine translation, not official ### 第六条（過少申告加算金に関する経過措置） — Transitional Measures Concerning Additional Charges for Understatement caption: machine translation, not official suppl-3591-7/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-6 **第一項** 新法第七十二条の四十六第一項、第九十七条第一項、第百二十七条第一項、第二百七十八条第一項、第三百二十八条の十一第一項、第四百九十八条第一項、第五百三十六条第一項、第五百六十七条第一項、第六百九条第一項、第六百八十八条第一項、第六百九十九条の二十一第一項、第七百条の三十三第一項、第七百一条の十二第一項、第七百一条の六十一第一項及び第七百二十一条第一項の規定は、施行日以後にこれらの規定に規定する申告書又は納入申告書の提出期限が到来する地方税に係る過少申告加算金について適用し、施行日前にこれらの提出期限が到来した地方税に係る過少申告加算金については、なお従前の例による。 suppl-3591-7/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-6/par-1 The provisions of Article 72-46, paragraph (1), Article 97, paragraph (1), Article 127, paragraph (1), Article 278, paragraph (1), Article 328-11, paragraph (1), Article 498, paragraph (1), Article 536, paragraph (1), Article 567, paragraph (1), Article 609, paragraph (1), Article 688, paragraph (1), Article 699-21, paragraph (1), Article 700-33, paragraph (1), Article 701-12, paragraph (1), Article 701-61, paragraph (1) and Article 721, paragraph (1) of the New Act apply to additional charges for understatement relating to local tax for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after the Effective Date, and for additional charges for understatement relating to local tax for which those deadlines for filing arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第七条（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-3591-7/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/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道府県民税に関する部分は、昭和五十九年度以後の年度分の個人の道府県民税について適用し、昭和五十八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-3591-7/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-7/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1984 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五十二条第一項の規定は、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-3591-7/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-7/par-2 The provisions of Article 52, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after 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 **第三項** 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-3591-7/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-7/par-3 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 ### 第八条 suppl-3591-7/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-8 **第一項** 第二条の規定による改正後の地方税法別表第一の規定は、昭和六十年一月一日以後に支払うべき退職手当等（同法第五十条の二に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。 suppl-3591-7/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-8/par-1 The provisions of Appended Table 1 of the Local Tax Act as amended by the provisions of Article 2 apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 50-2 of that Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1985, and for the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 第二条の規定による改正後の地方税法の規定中個人の道府県民税に関する部分（同法別表第一の規定を除く。）は、昭和六十年度以後の年度分の個人の道府県民税について適用し、昭和五十九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-3591-7/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-8/par-2 The provisions of the Local Tax Act as amended by the provisions of Article 2 concerning individual prefectural inhabitant tax (excluding the provisions of Appended Table 1 of that Act) apply to individual prefectural inhabitant tax for fiscal year 1985 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern. machine translation, not official ### 第九条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-3591-7/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-9 **第一項** 新法第七十二条の五第一項第四号、第七十二条の十四第一項ただし書（農業協同組合連合会に係る部分に限る。）及び第七十二条の二十二第四項第一号の規定は、施行日以後に終了する事業年度分の法人の事業税及び施行日以後の解散又は合併による清算所得に対する法人の事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この条において同じ。）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税及び施行日前の解散又は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-3591-7/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-9/par-1 The provisions of Article 72-5, paragraph (1), item (iv), the proviso to Article 72-14, paragraph (1) (limited to the portion concerning federations of agricultural cooperatives) and Article 72-22, paragraph (4), item (i) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income due to dissolution or merger on or after the Effective Date (including corporate enterprise tax for business years in liquidation of corporations subject to enterprise tax on liquidation income and corporate enterprise tax payable by reason of a partial distribution of residual assets; the same applies hereinafter in this Article), and for corporate enterprise tax for business years that ended before the Effective Date and corporate enterprise tax on liquidation income due to dissolution or merger before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十条（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-3591-7/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-10 **第一項** 新法第七十三条の十四第十項の規定は、施行日以後の同項に規定する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、施行日前の同項に規定する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-3591-7/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-10/par-1 The provisions of Article 73-14, paragraph (10) of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property prescribed in that paragraph on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前の旧法附則第十一条第九項に規定する施設又は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-3591-7/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-10/par-2 For real property acquisition tax imposed on the acquisition of a facility or real property prescribed in Article 11, paragraph (9) of the Supplementary Provisions of the Former Act made before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十一条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-3591-7/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-11 **第一項** 新法第百四十七条第一項の規定は、昭和五十九年度以後の年度分の自動車税について適用し、昭和五十八年度分までの自動車税については、なお従前の例による。 suppl-3591-7/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-11/par-1 The provisions of Article 147, paragraph (1) of the New Act apply to automobile tax for fiscal year 1984 and subsequent fiscal years, and for automobile tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第十二条の三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五十八年度分の自動車税については、なお従前の例による。 suppl-3591-7/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-11/par-2 For automobile tax for fiscal year 1983 imposed on the motor vehicles using electricity as a power source prescribed in Article 12-3, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第十二条（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-3591-7/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-12 **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、昭和五十九年度以後の年度分の個人の市町村民税について適用し、昭和五十八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-3591-7/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-12/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1984 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百十二条第一項及び第二項の規定は、施行日以後に終了する事業年度又は新法第三百二十一条の八第五項の期間に係る法人の市町村民税について適用し、施行日前に終了した事業年度又は同項の期間に係る法人の市町村民税については、なお従前の例による。 suppl-3591-7/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-12/par-2 The provisions of Article 312, paragraphs (1) and (2) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period 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 **第三項** 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-3591-7/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-12/par-3 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 ### 第十三条 suppl-3591-7/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13 **第一項** 第二条の規定による改正後の地方税法第三百二十八条の三及び別表第二の規定は、昭和六十年一月一日以後に支払うべき退職手当等（同法第三百二十八条に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。 suppl-3591-7/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-1 The provisions of Article 328-3 and Appended Table 2 of the Local Tax Act as amended by the provisions of Article 2 apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 328 of that Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1985, and for the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 第二条の規定による改正後の地方税法の規定中個人の市町村民税に関する部分（同法第三百二十八条の三及び別表第二の規定を除く。）は、昭和六十年度以後の年度分の個人の市町村民税について適用し、昭和五十九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-3591-7/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-2 The provisions of the Local Tax Act as amended by the provisions of Article 2 concerning individual municipal inhabitant tax (excluding the provisions of Article 328-3 and Appended Table 2 of that Act) apply to individual municipal inhabitant tax for fiscal year 1985 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern. machine translation, not official ### 第十四条（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-3591-7/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14 **第一項** 新法第三百四十八条第二項第三十三号及び第三百四十九条の三第八項の規定は、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し、昭和五十八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-3591-7/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-1 The provisions of Article 348, paragraph (2), item (xxxiii) and Article 349-3, paragraph (8) of the New Act apply to fixed assets tax for fiscal year 1984 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和五十六年四月一日から昭和五十八年三月三十一日までの間に新設された旧法附則第十五条第四項に規定する原油備蓄施設及び同日までに石油備蓄法（昭和五十年法律第九十六号）第五条第一項の規定により届出をした同項に規定する石油の備蓄に関する計画に基づき昭和五十八年四月一日から昭和六十年三月三十一日までの間に新設された旧法附則第十五条第四項に規定する原油備蓄施設（以下この項において「届出計画に係る原油備蓄施設」という。）に対して課する固定資産税については、同条第四項の規定は、なおその効力を有する。この場合において、届出計画に係る原油備蓄施設に係る同項の規定の適用については、同項中「昭和五十八年三月三十一日」とあるのは「昭和六十年三月三十一日」と、「四分の三」とあるのは「五分の四」とする。 suppl-3591-7/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-2 With respect to fixed assets tax imposed on the crude oil storage facilities prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1981 through March 31, 1983, and the crude oil storage facilities prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1983 through March 31, 1985 on the basis of the plan for the stockpiling of petroleum prescribed in Article 5, paragraph (1) of the Petroleum Stockpiling Act (Act No. 96 of 1975) that was notified by March 31, 1983 pursuant to that paragraph (hereinafter in this paragraph referred to as "crude oil stockpiling facilities under a notified plan"), the provisions of Article 15, paragraph (4) of the Supplementary Provisions of the Former Act remain in force. In this case, with respect to the application of that paragraph to crude oil stockpiling facilities under a notified plan, in that paragraph the phrase "March 31, 1983" is deemed to be replaced with "March 31, 1985", and the phrase "three-fourths" is deemed to be replaced with "four-fifths". machine translation, not official **第三項** 旧法附則第十五条第八項に規定する償却資産に対して課する昭和五十八年度分までの固定資産税並びに同項に規定する償却資産のうち産業廃棄物（新法附則第十五条第七項に規定する産業廃棄物を除く。）の処理の用に供する償却資産（昭和五十八年一月一日までに取得されたものに限る。以下この項において「特定産業廃棄物処理施設」という。）に対して課する昭和五十九年度分及び昭和六十年度分の固定資産税については、旧法附則第十五条第八項の規定は、なおその効力を有する。この場合において、特定産業廃棄物処理施設に係る同項の規定の適用については、同項中「昭和五十八年度」とあるのは「昭和六十年度」と、「三分の一」とあるのは「三分の二」とする。 suppl-3591-7/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-3 The provisions of Article 15, paragraph (8) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax up to and including that for fiscal year 1983 imposed on the depreciable assets prescribed in that paragraph, and fixed assets tax for fiscal years 1984 and 1985 imposed on the depreciable assets used for the disposal of industrial waste (excluding the industrial waste prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the New Act) among the depreciable assets prescribed in that paragraph (limited to those acquired by January 1, 1983; hereinafter in this paragraph referred to as "specified industrial waste disposal facilities"). In this case, with respect to the application of that paragraph to specified industrial waste disposal facilities, in that paragraph the phrase "fiscal year 1983" is deemed to be replaced with "fiscal year 1985", and the phrase "one-third" is deemed to be replaced with "two-thirds". machine translation, not official **第四項** 昭和五十六年一月二日から昭和五十八年一月一日までの間に取得された旧法附則第十五条第十七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-3591-7/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-4 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1981 through January 1, 1983, the provisions then in force continue to govern. machine translation, not official **第五項** 昭和五十八年一月一日までに取得された旧法附則第十五条第二十項に規定する機械及び装置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-3591-7/art-14/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-5 For fixed assets tax imposed on the machinery and equipment prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1983, the provisions then in force continue to govern. machine translation, not official ### 第十五条（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-3591-7/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-15 **第一項** 新法第四百四十四条第一項の規定は、昭和五十九年度以後の年度分の軽自動車税について適用し、昭和五十八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-3591-7/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-15/par-1 The provisions of Article 444, paragraph (1) of the New Act apply to light motor vehicle tax for fiscal year 1984 and subsequent fiscal years, and for light motor vehicle tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern. machine translation, not official **第二項** 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五十八年度分の軽自動車税については、なお従前の例による。 suppl-3591-7/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-15/par-2 For light motor vehicle tax for fiscal year 1983 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 ### 第十六条（電気税に関する経過措置） — Transitional Measures Concerning Electricity Tax caption: machine translation, not official suppl-3591-7/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-16 **第一項** 新法第四百八十九条第一項の規定は、昭和五十九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-3591-7/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-16/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, 1984 (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 ### 第十七条（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-3591-7/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-17 **第一項** 新法第五百八十六条第二項第八号の二の規定（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、昭和五十九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、昭和五十八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-3591-7/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-17/par-1 The provisions of Article 586, paragraph (2), item (viii)-2 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 1984 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五百八十六条第二項第八号の二の規定（土地の取得に対して課する特別土地保有税に関する部分に限る。）は、施行日以後の土地の取得に対して課する特別土地保有税について適用し、施行日前の土地の取得に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-3591-7/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-17/par-2 The provisions of Article 586, paragraph (2), item (viii)-2 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 on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十八条（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-3591-7/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-18 **第一項** 新法第七百三条の四第四項の規定は、昭和五十九年度以後の年度分の国民健康保険税について適用し、昭和五十八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-3591-7/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-18/par-1 The provisions of Article 703-4, paragraph (4) of the New Act apply to national health insurance tax for fiscal year 1984 and subsequent fiscal years, and for national health insurance tax for fiscal years up to and including fiscal year 1983, 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により読み替えて適用される旧法第七百三条の五の規定による昭和五十八年度分の国民健康保険税の減額については、なお従前の例による。 suppl-3591-7/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-18/par-2 For the reduction of national health insurance tax for fiscal year 1983 under Article 703-5 of the Former Act as applied with terms replaced pursuant to Article 33 of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第十九条（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-3591-7/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-19 **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-3591-7/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-19/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-3591-7/art-19/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-19/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 ### 第二十条（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-3591-7/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-20 **第一項** 昭和五十八年三月三十一日までに建設された旧法附則第十五条第二項に規定する家屋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-3591-7/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-20/par-1 For city planning tax imposed on the houses prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were constructed by March 31, 1983, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和五十六年一月二日から昭和五十八年一月一日までの間に取得された旧法附則第十五条第十七項に規定する家屋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-3591-7/art-20/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-20/par-2 For city planning tax imposed on the houses prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1981 to January 1, 1983, the provisions then in force continue to govern. machine translation, not official ### 第二十一条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-3591-7/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-21 **第一項** 新法附則第三十二条の三第一項の規定は、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五十九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（以下この条において「事業に係る事業所税」という。）について適用し、施行日前に終了した事業年度分の法人の事業並びに同年前の年分の個人の事業及び昭和五十九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-3591-7/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-21/par-1 The provisions of Article 32-3, paragraph (1) of the Supplementary Provisions of the New Act apply to business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this Article referred to as "business office tax on businesses") to be imposed on the businesses of corporations for business years ending on or after the Effective Date and the businesses of individuals for 1984 and later years (excluding the businesses of individuals discontinued before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years ending before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals for 1984 that were discontinued before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第二十二条（国際科学技術博覧会に関する経過措置） — Transitional Measures Concerning the International Science and Technology Exposition caption: machine translation, not official suppl-3591-7/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22 **第一項** 新法附則第三十七条第二項（法人の道府県民税及び市町村民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又は新法第五十三条第五項若しくは第三百二十一条の八第五項の期間に係る法人の道府県民税又は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これらの期間に係る法人の道府県民税又は市町村民税については、なお従前の例による。 suppl-3591-7/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22/par-1 The provisions of Article 37, paragraph (2) of the Supplementary Provisions of the New Act (limited to the portion relating to corporate prefectural inhabitant tax and municipal inhabitant tax) apply to corporate prefectural inhabitant tax or municipal inhabitant tax relating to business years ending on or after the Effective Date, or to the period under Article 53, paragraph (5) or Article 321-8, paragraph (5) of the New Act, and for corporate prefectural inhabitant tax or municipal inhabitant tax relating to business years ending before the Effective Date or those periods, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十七条第三項の規定は、施行日以後に終了する事業年度分の法人の事業税及び施行日以後の解散又は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、施行日前に終了した事業年度分の法人の事業税及び施行日前の解散又は合併による清算所得に対する事業税については、なお従前の例による。 suppl-3591-7/art-22/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22/par-2 The provisions of Article 37, paragraph (3) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger on or after the Effective Date, and for corporate enterprise tax for business years ending before the Effective Date and enterprise tax on liquidation income arising from dissolution or merger before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法附則第三十七条第四項の規定は、施行日以後の同項に規定する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、施行日前の同項に規定する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-3591-7/art-22/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22/par-3 The provisions of Article 37, paragraph (4) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of the real property prescribed in that paragraph on or after the Effective Date, and for real property acquisition tax imposed on the acquisition of the real property prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第三十七条第七項の規定は、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-3591-7/art-22/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22/par-4 The provisions of Article 37, paragraph (7) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on the acquisition of motor vehicles before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法附則第三十七条第十項の規定は、昭和六十年一月一日以後に使用する電気に対して課すべき電気税について適用する。 suppl-3591-7/art-22/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22/par-5 The provisions of Article 37, paragraph (10) of the Supplementary Provisions of the New Act apply to electricity tax to be imposed on electricity used on or after January 1, 1985. machine translation, not official ### 第二十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3591-7/art-23 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-23 **第一項** この法律の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる地方税及びこの附則の規定によりなお効力を有することとされる旧法の規定に係る地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3591-7/art-23/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-23/par-1 For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第二十八条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3591-7/art-28 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-28 **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-3591-7/art-28/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-28/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-3591-7/art-1/par-1/item-1: 附則第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3591-7/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-16 - suppl-3591-7/art-1/par-1/item-2: 附則第八条第一項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3591-7/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-8/par-1 - suppl-3591-7/art-1/par-1/item-2: 第十三条第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3591-7/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-1 - suppl-3591-7/art-1/par-1/item-3: 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-3591-7/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-8/par-2 - suppl-3591-7/art-1/par-1/item-3: 第十三条第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3591-7/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-2 - suppl-3591-7/art-3/par-1: 第十五条の九第三項 → 地方税法 第十五条の九第三項 (Article 15-9, paragraph (3)), art-15-9/par-3 — https://japanlaw.org/ja/local-tax-act/art-15-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-3 - suppl-3591-7/art-3/par-1: 新法第二十条の九の三第四項 → 地方税法 第二十条の九の三第四項 (Article 20-9-3, paragraph (4)), art-20-9-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-4 - suppl-3591-7/art-4/par-1: 新法第十九条の十四 → 地方税法 第十九条の十四 (Article 19-14), art-19-14 — https://japanlaw.org/ja/local-tax-act/art-19-14 · https://japanlaw.org/l/325AC0000000226/art-19-14 - suppl-3591-7/art-6/par-1: 新法第七十二条の四十六第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-1 - suppl-3591-7/art-6/par-1: 第九十七条第一項 → 地方税法 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/local-tax-act/art-97/par-1 · https://japanlaw.org/l/325AC0000000226/art-97/par-1 - suppl-3591-7/art-6/par-1: 第二百七十八条第一項 → 地方税法 第二百七十八条第一項 (Article 278, paragraph (1)), art-278/par-1 — https://japanlaw.org/ja/local-tax-act/art-278/par-1 · https://japanlaw.org/l/325AC0000000226/art-278/par-1 - suppl-3591-7/art-6/par-1: 第三百二十八条の十一第一項 → 地方税法 第三百二十八条の十一第一項 (Article 328-11, paragraph (1)), art-328-11/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-1 - suppl-3591-7/art-6/par-1: 第五百三十六条第一項 → 地方税法 第五百三十六条第一項 (Article 536, paragraph (1)), art-536/par-1 — https://japanlaw.org/ja/local-tax-act/art-536/par-1 · https://japanlaw.org/l/325AC0000000226/art-536/par-1 - suppl-3591-7/art-6/par-1: 第六百九条第一項 → 地方税法 第六百九条第一項 (Article 609, paragraph (1)), art-609/par-1 — https://japanlaw.org/ja/local-tax-act/art-609/par-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-1 - suppl-3591-7/art-6/par-1: 第六百八十八条第一項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/ja/local-tax-act/art-688/par-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-1 - suppl-3591-7/art-6/par-1: 第七百一条の十二第一項 → 地方税法 第七百一条の十二第一項 (Article 701-12, paragraph (1)), art-701-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-1 - suppl-3591-7/art-6/par-1: 第七百一条の六十一第一項 → 地方税法 第七百一条の六十一第一項 (Article 701-61, paragraph (1)), art-701-61/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-1 - suppl-3591-7/art-6/par-1: 第七百二十一条第一項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/ja/local-tax-act/art-721/par-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-1 - suppl-3591-7/art-7/par-2: 新法第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - suppl-3591-7/art-7/par-2: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-3591-7/art-7/par-3: 前項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3591-7/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-7/par-2 - suppl-3591-7/art-7/par-3: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-3591-7/art-8/par-1: 同法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - suppl-3591-7/art-8/par-1: この項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3591-7/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-8/par-1 - suppl-3591-7/art-9/par-1: 新法第七十二条の五第一項第四号 → 地方税法 第七十二条の五第一項第四号 (Article 72-5, paragraph (1), item (iv)), art-72-5/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-72-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-4 - suppl-3591-7/art-9/par-1: 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-3591-7/art-9/par-1: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3591-7/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-9 - suppl-3591-7/art-10/par-1: 新法第七十三条の十四第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11 - suppl-3591-7/art-11/par-1: 新法第百四十七条第一項 → 地方税法 第百四十七条第一項 (Article 147, paragraph (1)), art-147/par-1 — https://japanlaw.org/ja/local-tax-act/art-147/par-1 · https://japanlaw.org/l/325AC0000000226/art-147/par-1 - suppl-3591-7/art-12/par-2: 新法第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/ja/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1 - suppl-3591-7/art-12/par-2: 第二項 → 地方税法 第三百十二条第二項 (Article 312, paragraph (2)), art-312/par-2 — https://japanlaw.org/ja/local-tax-act/art-312/par-2 · https://japanlaw.org/l/325AC0000000226/art-312/par-2 - suppl-3591-7/art-12/par-2: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-3591-7/art-12/par-3: 前項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3591-7/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-12/par-2 - suppl-3591-7/art-12/par-3: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-3591-7/art-13/par-1: 地方税法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/ja/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3 - suppl-3591-7/art-13/par-1: 同法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/ja/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-3591-7/art-13/par-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3591-7/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-1 - suppl-3591-7/art-13/par-2: 同法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/ja/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3 - suppl-3591-7/art-14/par-1: 新法第三百四十八条第二項第三十三号 → 地方税法 第三百四十八条第二項第三十三号 (Article 348, paragraph (2), item (xxxiii)), art-348/par-2/item-33 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-33 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-33 - suppl-3591-7/art-14/par-1: 第三百四十九条の三第八項 → 地方税法 第三百四十九条の三第七項 (Article 349-3, paragraph (7)), art-349-3/par-7 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-7 - suppl-3591-7/art-14/par-2: に新設された旧法附則第十五条第四項に規定する原油備蓄施設及び同日までに石油備蓄法（昭和五十年法律第九十六号）第五条第一項 → e-Gov law 350AC0000000096, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-3591-7/art-14/par-2: この項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3591-7/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-2 - suppl-3591-7/art-14/par-3: この項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3591-7/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-3 - suppl-3591-7/art-15/par-1: 新法第四百四十四条第一項 → 地方税法 第四百四十四条第一項 (Article 444, paragraph (1)), art-444/par-1 — https://japanlaw.org/ja/local-tax-act/art-444/par-1 · https://japanlaw.org/l/325AC0000000226/art-444/par-1 - suppl-3591-7/art-18/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-3591-7/art-19/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-3591-7/art-19/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-3591-7/art-19/par-2: 前項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3591-7/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-19/par-1 - suppl-3591-7/art-19/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-3591-7/art-19/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-3591-7/art-21/par-1: 新法附則第三十二条の三第一項 → 地方税法 附則第三十二条の三第一項 (Supplementary Provisions, Article 32-3, paragraph (1)), suppl-3251-226/art-32-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3/par-1 - suppl-3591-7/art-21/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-3591-7/art-21/par-1: この条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3591-7/art-21 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-21 - suppl-3591-7/art-22/par-1: 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-3591-7/art-22/par-1: 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-3591-7/art-28/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-3591-7/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-2 ## Cited by 13 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-3591-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/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-3591-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/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-3591-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-1/par-1/item-3 - 地方税法 附則第七条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-7/par-3 - 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-8/par-1 - 地方税法 附則第九条第一項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-9/par-1 - 地方税法 附則第十二条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-12/par-3 - 地方税法 附則第十三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-1 - 地方税法 附則第十四条第二項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-2 - 地方税法 附則第十四条第三項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-14/par-3 - 地方税法 附則第十九条第二項（都の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-19/par-2 - 地方税法 附則第二十一条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-21/par-1 - 地方税法 附則第二十八条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-28/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-20261027T202151-291, 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-244, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-245, 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