# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（市町村たばこ税に関する経過措置） — address `suppl-3631-110/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10 - 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. --- ### 第十条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax caption: machine translation, not official suppl-3631-110/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10 **第一項** 新法の規定中市町村たばこ税に関する部分は、施行日以後に行われる新法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等（第三項において「売渡し等」という。）に係る製造たばこに対して課すべき市町村たばこ税について適用する。 suppl-3631-110/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-1 The provisions of the New Act relating to municipal tobacco tax apply to municipal tobacco tax to be imposed on manufactured tobacco relating to the sale prescribed in Article 465, paragraph (1) of the New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (referred to as "sale, etc." in paragraph (3)), that takes place on or after the Effective Date. machine translation, not official **第二項** 施行日前に行われた旧法第四百六十七条第一項に規定する売渡し等に係る製造たばこに対して課する市町村たばこ消費税については、なお従前の例による。 suppl-3631-110/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-2 With respect to municipal tobacco consumption tax imposed on manufactured tobacco relating to the sale, etc. prescribed in Article 467, paragraph (1) of the Former Act that took place before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 卸売販売業者等（新法第四百六十五条第一項に規定する卸売販売業者等をいう。次項において同じ。）が、施行日前に既に市町村たばこ消費税を課された製造たばこにつき施行日以後に売渡し等をする場合においては、新法第四百六十九条第一項第四号中「たばこ税」とあるのは、「たばこ消費税」として、同条の規定を適用する。 suppl-3631-110/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-3 Where a wholesale seller, etc. (meaning the wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies in the following paragraph) makes, on or after the Effective Date, a sale, etc. of manufactured tobacco on which municipal tobacco consumption tax has already been imposed before the Effective Date, the provisions of Article 469 of the New Act are applied by deeming "tobacco tax" in Article 469, paragraph (1), item (iv) of the New Act to be "tobacco consumption tax". machine translation, not official **第四項** 卸売販売業者等が小売販売業者に施行日前に売り渡した製造たばこの返還を受け、施行日以後に当該製造たばこにつき新法第四百七十七条第一項の規定による控除を受ける場合においては、同項中「たばこ税額（当該たばこ税額」とあるのは「たばこ消費税額（当該たばこ消費税額」と、同条第三項及び第四項中「たばこ税額」とあるのは「たばこ消費税額」として、同条の規定を適用する。 suppl-3631-110/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-4 Where a wholesale seller, etc. receives a return of manufactured tobacco that it sold to a tobacco retailer before the Effective Date and, on or after the Effective Date, receives a deduction under the provisions of Article 477, paragraph (1) of the New Act for that manufactured tobacco, the provisions of that Article are applied by deeming "tobacco tax amount (the tobacco tax amount" in that paragraph to be "tobacco consumption tax amount (the tobacco consumption tax amount", and "tobacco tax amount" in paragraphs (3) and (4) of that Article to be "tobacco consumption tax amount". machine translation, not official --- ## Cites - suppl-3631-110/art-10/par-1: 新法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1 - suppl-3631-110/art-10/par-1: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2 - suppl-3631-110/art-10/par-1: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-3631-110/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-3 - suppl-3631-110/art-10/par-3: 新法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1 - suppl-3631-110/art-10/par-3: 次項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-3631-110/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-4 - suppl-3631-110/art-10/par-3: 新法第四百六十九条第一項第四号 → 地方税法 第四百六十九条第一項第四号 (Article 469, paragraph (1), item (iv)), art-469/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-4 - suppl-3631-110/art-10/par-3: 同条 → 地方税法 第四百六十九条 (Article 469), art-469 — https://japanlaw.org/ja/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469 - suppl-3631-110/art-10/par-4: 新法第四百七十七条第一項 → 地方税法 第四百七十七条第一項 (Article 477, paragraph (1)), art-477/par-1 — https://japanlaw.org/ja/local-tax-act/art-477/par-1 · https://japanlaw.org/l/325AC0000000226/art-477/par-1 - suppl-3631-110/art-10/par-4: 同条第三項 → 地方税法 第四百七十七条第三項 (Article 477, paragraph (3)), art-477/par-3 — https://japanlaw.org/ja/local-tax-act/art-477/par-3 · https://japanlaw.org/l/325AC0000000226/art-477/par-3 - suppl-3631-110/art-10/par-4: 第四項 → 地方税法 第四百七十七条第四項 (Article 477, paragraph (4)), art-477/par-4 — https://japanlaw.org/ja/local-tax-act/art-477/par-4 · https://japanlaw.org/l/325AC0000000226/art-477/par-4 - suppl-3631-110/art-10/par-4: 同条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/ja/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十条第一項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-1 - 地方税法 附則第十条第三項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-3 - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-15/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-20261027T214204-251, 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