# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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- 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-4011-14`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4011-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4011-14
- 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.
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## 附 則 平成元年三月三一日法律第一四号
suppl-4011-14 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14
### 第一条（施行期日） — Effective Date
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suppl-4011-14/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-1
**第一項** この法律は、平成元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-4011-14/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-1/par-1
This Act comes into effect on April 1, 1989; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
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**一** 軽油引取税に関する改正規定（附則第三十二条の二の改正規定中「昭和六十八年三月三十一日」を「平成五年三月三十一日」に改める部分を除く。）及び附則第八条（同条第三項を除く。）の規定 平成元年十月一日
suppl-4011-14/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-1/par-1/item-1
the provisions amending the provisions relating to light oil delivery tax (excluding the part of the provisions amending Article 32-2 of the Supplementary Provisions that replaces "昭和六十八年三月三十一日" (March 31, 1993, in Showa era notation) with "平成五年三月三十一日" (March 31, 1993, in Heisei era notation)) and the provisions of Article 8 of the Supplementary Provisions (excluding paragraph (3) of that Article): October 1, 1989;
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**二** 第三十四条の改正規定（同条第一項第三号の改正規定を除く。）、第四十五条の二第一項の改正規定（「第三十四条第四項」を「第三十四条第五項」に改める部分に限る。）、第七十三条の四第一項第四号の改正規定、第三百十四条の二の改正規定（同条第一項第三号の改正規定を除く。）、第三百十七条の二第一項の改正規定（「第三百十四条の二第四項」を「第三百十四条の二第五項」に改める部分に限る。）、附則第三十三条の二第一項第二号及び第六項の改正規定、附則第三十三条の三第三項第一号及び第四項の改正規定並びに附則第三十四条第三項第一号及び第四項の改正規定並びに次条第二項及び第三項並びに附則第六条第二項及び第三項の規定 平成二年四月一日
suppl-4011-14/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-1/par-1/item-2
the provisions amending Article 34 (excluding the provisions amending paragraph (1), item (iii) of that Article); the provisions amending Article 45-2, paragraph (1) (limited to the part replacing "Article 34, paragraph (4)" with "Article 34, paragraph (5)"); the provisions amending Article 73-4, paragraph (1), item (iv); the provisions amending Article 314-2 (excluding the provisions amending paragraph (1), item (iii) of that Article); the provisions amending Article 317-2, paragraph (1) (limited to the part replacing "Article 314-2, paragraph (4)" with "Article 314-2, paragraph (5)"); the provisions amending Article 33-2, paragraph (1), item (ii) and paragraph (6) of the Supplementary Provisions; the provisions amending Article 33-3, paragraph (3), item (i) and paragraph (4) of the Supplementary Provisions; the provisions amending Article 34, paragraph (3), item (i) and paragraph (4) of the Supplementary Provisions; and the provisions of paragraphs (2) and (3) of the following Article and Article 6, paragraphs (2) and (3) of the Supplementary Provisions: April 1, 1990.
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### 第二条（個人の道府県民税に関する経過措置） — Transitional Measures Concerning Individual Prefectural Inhabitant Tax
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suppl-4011-14/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-2
**第一項** 改正後の地方税法（以下「新法」という。）附則第三条の三第一項及び第二項の規定は、平成元年度以後の年度分の個人の道府県民税について適用し、昭和六十三年度分までの個人の道府県民税については、なお従前の例による。
suppl-4011-14/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-2/par-1
The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") apply to individual prefectural inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern.
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**第二項** 新法第三十四条（同条第一項第三号を除く。）、第四十五条の二及び附則第三十三条の二第一項第二号の規定は、平成二年度以後の年度分の個人の道府県民税について適用し、平成元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-4011-14/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-2/par-2
The provisions of Article 34 of the New Act (excluding paragraph (1), item (iii) of that Article), Article 45-2 of the New Act and Article 33-2, paragraph (1), item (ii) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern.
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**第三項** 新法第三十四条第一項第五号の三の規定は、道府県民税の所得割の納税義務者が昭和六十四年一月一日以後に共同募金会に対して支出する寄附金について適用する。
suppl-4011-14/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-2/par-3
The provisions of Article 34, paragraph (1), item (v)-3 of the New Act apply to donations made by a person liable for the income levy of prefectural inhabitant tax to the Community Chest on or after January 1, 1989.
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### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4011-14/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-3
**第一項** 新法第七十二条第五項の規定は、平成元年度分以後の年度分の個人の事業税について適用し、昭和六十三年度分までの個人の事業税については、なお従前の例による。
suppl-4011-14/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-3/par-1
The provisions of Article 72, paragraph (5) of the New Act apply to individual enterprise tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual enterprise tax up to that for fiscal year 1988, the provisions then in force continue to govern.
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**第二項** 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、法人の平成元年四月一日（以下「施行日」という。）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（平成元年法律第十二号）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-4011-14/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-3/par-2
The provisions of Article 72-14, paragraph (1) of the New Act (limited to the part relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation acquires on or after April 1, 1989 (hereinafter referred to as the "Effective Date"), and with respect to specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989) that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第七十二条の四十八第三項及び第四項の規定は、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（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。以下この項において同じ。）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-4011-14/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-3/par-3
The provisions of Article 72-48, paragraphs (3) and (4) 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 the business year in liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax payable upon partial distribution of residual assets; the same applies hereinafter in this paragraph), and with respect to 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.
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**第四項** 新法附則第九条の二第二項の規定は、施行日以後に開始する事業年度分の法人の事業税について適用し、施行日前に開始した事業年度分の法人の事業税については、なお従前の例による。
suppl-4011-14/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-3/par-4
The provisions of Article 9-2, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with respect to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
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### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-4011-14/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-4
**第一項** 別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4011-14/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-4/par-1
Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法附則第十条の二第二項の規定は、昭和六十三年四月一日以後に新築された新法第七十三条の二十四第一項第三号の特例適用住宅に係る土地の取得に対して課すべき不動産取得税について適用する。
suppl-4011-14/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-4/par-2
The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the New Act that was newly constructed on or after April 1, 1988.
machine translation, not official
**第三項** 改正前の地方税法（以下「旧法」という。）附則第十条の二第二項の規定は、昭和六十三年三月三十一日以前に新築された旧法第七十三条の二十四第一項第三号の特例適用住宅に係る土地の取得に対して課する不動産取得税については、なおその効力を有する。この場合において、昭和六十二年十月一日から昭和六十三年三月三十一日までの間に新築された同号の特例適用住宅に係る土地の取得に対して課すべき不動産取得税については、旧法附則第十条の二第二項中「昭和六十四年三月三十一日」とあるのは、「平成元年九月三十日」とする。
suppl-4011-14/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-4/par-3
The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with respect to real property acquisition tax imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the Former Act that was newly constructed on or before March 31, 1988. In this case, with respect to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure under that item that was newly constructed during the period from October 1, 1987 to March 31, 1988, in Article 10-2, paragraph (2) of the Supplementary Provisions of the Former Act, "March 31, 1989" is deemed to be replaced with "September 30, 1989".
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**第四項** 旧法附則第十一条の四第十五項及び第十六項の規定は、施行日前に行われた同条第十五項に規定する認定に係る認定計画に定めるところに従って営業の譲渡を受けた者が取得する同項の不動産に対して課すべき不動産取得税については、なおその効力を有する。この場合において、同条第十六項中「附則第十一条の四第十五項」とあるのは、「地方税法の一部を改正する法律（平成元年法律第十四号）による改正前の地方税法附則第十一条の四第十五項」とする。
suppl-4011-14/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-4/par-4
The provisions of Article 11-4, paragraphs (15) and (16) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the real property under paragraph (15) of that Article acquired by a person who has received a transfer of business in accordance with what is provided in the certified plan relating to the certification prescribed in that paragraph given before the Effective Date. In this case, in paragraph (16) of that Article, "Article 11-4, paragraph (15) of the Supplementary Provisions" is deemed to be replaced with "Article 11-4, paragraph (15) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 14 of 1989)".
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### 第五条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
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suppl-4011-14/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5
**第一項** 新法第百四十七条第一項第一号の規定は、平成元年度以後の年度分の自動車税について適用し、昭和六十三年度分までの自動車税については、なお従前の例による。
suppl-4011-14/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-1
The provisions of Article 147, paragraph (1), item (i) of the New Act apply to automobile tax for fiscal year 1989 and subsequent fiscal years, and with respect to automobile tax up to that for fiscal year 1988, the provisions then in force continue to govern.
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**第二項** 四輪以上の小型自動車のうち自治省令で定めるものに対して課すべき平成元年度分の自動車税の標準税率は、新法第百四十七条第一項第一号の規定にかかわらず、なお従前の例による。
suppl-4011-14/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-2
Notwithstanding the provisions of Article 147, paragraph (1), item (i) of the New Act, with respect to the standard tax rate of automobile tax for fiscal year 1989 to be imposed on small-sized motor vehicles with four or more wheels specified by Order of the Ministry of Home Affairs, the provisions then in force continue to govern.
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**第三項** 前項に規定する小型自動車に対する新法第百四十七条第一項第一号の規定の適用については、平成二年度分及び平成三年度分の自動車税に限り、次の表の上欄に掲げる字句は、平成二年度分にあっては同表の中欄に掲げる字句に、平成三年度分にあっては同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
一万三千八百円 一万九百円 一万二千三百円
一万五千七百円 一万千五百円 一万三千五百円
一万七千九百円 一万二千三百円 一万五千百円
二万五百円 一万三千百円 一万六千七百円
二万三千六百円 一万四千二百円 一万八千九百円
二万七千二百円 一万五千四百円 二万千三百円
四万七百円 一万九千九百円 三万三百円
四万五千円 四万千三百円 四万三千百円
五万千円 四万三千三百円 四万七千百円
五万八千円 四万五千六百円 五万千七百円
六万六千五百円 四万八千五百円 五万七千五百円
七万六千五百円 五万千八百円 六万四千百円
八万八千円 五万五千六百円 七万千七百円
十一万千円 六万三千三百円 八万七千百円
suppl-4011-14/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-3
For the application of the provisions of Article 147, paragraph (1), item (i) of the New Act to the small-sized motor vehicles prescribed in the preceding paragraph, only for automobile tax for fiscal year 1990 and fiscal year 1991, the phrases in the left-hand column of the following table are deemed to be replaced with the phrases in the middle column of the same table for fiscal year 1990, and with the phrases in the right-hand column of the same table for fiscal year 1991.
13,800 yen 10,900 yen 12,300 yen
15,700 yen 11,500 yen 13,500 yen
17,900 yen 12,300 yen 15,100 yen
20,500 yen 13,100 yen 16,700 yen
23,600 yen 14,200 yen 18,900 yen
27,200 yen 15,400 yen 21,300 yen
40,700 yen 19,900 yen 30,300 yen
45,000 yen 41,300 yen 43,100 yen
51,000 yen 43,300 yen 47,100 yen
58,000 yen 45,600 yen 51,700 yen
66,500 yen 48,500 yen 57,500 yen
76,500 yen 51,800 yen 64,100 yen
88,000 yen 55,600 yen 71,700 yen
111,000 yen 63,300 yen 87,100 yen
machine translation, not official
**第四項** 前項の規定の適用がある場合における新法第百四十七条第三項から第五項までの規定の適用については、同条第三項中「同項各号」とあるのは「同項各号（地方税法の一部を改正する法律（平成元年法律第十四号。以下本条において「改正法」という。）附則第五条第三項の規定により読み替えて適用される場合を含む。）」と、同条第四項中「第一項又は」とあるのは「第一項（改正法附則第五条第三項の規定により読み替えて適用される場合を含む。）又は」と、「前項」とあるのは「前項（同条第四項の規定により読み替えて適用される場合を含む。）」と、「第一項各号」とあるのは「第一項各号（同条第三項の規定により読み替えて適用される場合を含む。）」と、同条第五項中「前各項」とあるのは「前各項（改正法附則第五条第三項及び第四項の規定により読み替えて適用される場合を含む。）」とする。
suppl-4011-14/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-4
In the case where the provisions of the preceding paragraph apply, for the application of the provisions of Article 147, paragraphs (3) through (5) of the New Act, in paragraph (3) of that Article, "each item of that paragraph" is deemed to be replaced with "each item of that paragraph (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 14 of 1989; hereinafter in this Article referred to as the 'Amending Act'))"; in paragraph (4) of that Article, "paragraph (1) or" is deemed to be replaced with "paragraph (1) (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act) or", "the preceding paragraph" with "the preceding paragraph (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (4) of the Supplementary Provisions of the Amending Act)", and "each item of paragraph (1)" with "each item of paragraph (1) (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act)"; and in paragraph (5) of that Article, "the preceding paragraphs" is deemed to be replaced with "the preceding paragraphs (including the cases where they are applied with the terms replaced pursuant to the provisions of Article 5, paragraphs (3) and (4) of the Supplementary Provisions of the Amending Act)".
machine translation, not official
**第五項** 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又は同項に規定するメタノール自動車に対して課する昭和六十三年度分の自動車税については、なお従前の例による。
suppl-4011-14/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-5
With respect to the automobile tax for fiscal year 1988 imposed on a motor vehicle with electricity as its power source prescribed in Article 12-3, paragraph (1) of the Supplementary Provisions of the Former Act or a methanol motor vehicle prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
### 第六条（個人の市町村民税に関する経過措置） — Transitional Measures Concerning Individual Municipal Inhabitant Tax
caption: machine translation, not official
suppl-4011-14/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-6
**第一項** 新法附則第三条の三第三項及び第四項の規定は、平成元年度以後の年度分の個人の市町村民税について適用し、昭和六十三年度分までの個人の市町村民税については、なお従前の例による。
suppl-4011-14/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-6/par-1
The provisions of Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第三百十四条の二（同条第一項第三号を除く。）、第三百十七条の二及び附則第三十三条の二第六項の規定は、平成二年度以後の年度分の個人の市町村民税について適用し、平成元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-4011-14/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-6/par-2
The provisions of Article 314-2 of the New Act (excluding paragraph (1), item (iii) of that Article), Article 317-2 of the New Act and Article 33-2, paragraph (6) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第三百十四条の二第一項第五号の三の規定は、市町村民税の所得割の納税義務者が昭和六十四年一月一日以後に共同募金会に対して支出する寄附金について適用する。
suppl-4011-14/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-6/par-3
The provisions of Article 314-2, paragraph (1), item (v)-3 of the New Act apply to donations made by a person liable for the income levy of municipal inhabitant tax to the Community Chest on or after January 1, 1989.
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### 第七条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
caption: machine translation, not official
suppl-4011-14/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7
**第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、平成元年度以後の年度分の固定資産税について適用し、昭和六十三年度分までの固定資産税については、なお従前の例による。
suppl-4011-14/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-1
Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1988, 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三十四項の規定は、昭和六十二年四月一日以後に敷設された同項に規定する償却資産に対して課する平成元年度以後の年度分の固定資産税について適用する。
suppl-4011-14/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-2
The provisions of Article 349-3, paragraph (34) of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years imposed on the depreciable assets prescribed in that paragraph laid on or after April 1, 1987.
machine translation, not official
**第三項** 昭和五十六年四月一日から平成元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三項に規定する石油ガス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）第十条の二第一項の規定により届出をした同項に規定する石油ガスの備蓄に関する計画に基づき施行日から平成四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三項に規定する石油ガス備蓄施設（以下この項において「届出計画に係る石油ガス備蓄施設」という。）に対して課する固定資産税については、同条第三項の規定は、なおその効力を有する。この場合において、届出計画に係る石油ガス備蓄施設に対する同項の規定の適用については、同項中「昭和六十四年三月三十一日」とあるのは、「平成四年三月三十一日」とする。
suppl-4011-14/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-3
With respect to fixed assets tax imposed on the LP gas stockpiling facilities prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 1981 to March 31, 1989, and on the LP gas stockpiling facilities prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from the Effective Date to March 31, 1992 based on a plan concerning the stockpiling of LP gas prescribed in Article 10-2, paragraph (1) of the Petroleum Stockpiling Act (Act No. 96 of 1975) that was notified by that date pursuant to the provisions of Article 10-2, paragraph (1) of that Act (hereinafter in this paragraph referred to as "LP gas stockpiling facility under a notified plan"), the provisions of Article 15, paragraph (3) of the Supplementary Provisions of the Former Act remain in force. In this case, for the application of the provisions of Article 15, paragraph (3) of the Supplementary Provisions of the Former Act to an LP gas stockpiling facility under a notified plan, "March 31, 1989" in that paragraph is deemed to be replaced with "March 31, 1992".
machine translation, not official
**第四項** 昭和六十一年四月一日から昭和六十三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及び第十六項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
suppl-4011-14/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-4
With respect to fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraphs (12) and (16) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1986 to March 31, 1988, the provisions then in force continue to govern.
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### 第八条（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-4011-14/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8
**第一項** 新法の規定中軽油引取税に関する部分は、平成元年十月一日以後に行われる新法第七百条の三第一項又は第二項に規定する軽油の引取り、同条第三項の軽油の販売、同条第四項の燃料炭化水素油の販売、同条第五項の炭化水素油の消費及び新法第七百条の四第一項各号の軽油の消費又は譲渡に対して課すべき軽油引取税並びに同日以後に軽油引取税の特別徴収義務者が新法第七百条の三第六項の規定に該当するに至った場合において課すべき軽油引取税について適用する。
suppl-4011-14/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-1
The provisions of the New Act relating to light oil delivery tax apply to light oil delivery tax to be imposed on the taking delivery of light oil prescribed in Article 700-3, paragraph (1) or (2) of the New Act, the sale of light oil under paragraph (3) of that Article, the sale of fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, and the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the New Act that take place on or after October 1, 1989, and to light oil delivery tax to be imposed in the case where, on or after that date, a special collection agent of light oil delivery tax comes to fall under the provisions of Article 700-3, paragraph (6) of the New Act.
machine translation, not official
**第二項** 平成元年十月一日前に行われた旧法第七百条の三第一項の軽油の引取り、同条第二項の軽油の販売、同条第三項の炭化水素油の消費及び旧法第七百条の四第一項各号の軽油の消費又は譲渡に対して課する軽油引取税並びに同日前に軽油引取税の特別徴収義務者が旧法第七百条の三第四項の規定に該当するに至った場合において課する軽油引取税については、なお従前の例による。
suppl-4011-14/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-2
With respect to light oil delivery tax imposed on the taking delivery of light oil under Article 700-3, paragraph (1) of the Former Act, the sale of light oil under paragraph (2) of that Article, the consumption of hydrocarbon oil under paragraph (3) of that Article, and the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the Former Act that took place before October 1, 1989, and light oil delivery tax imposed in the case where, before that date, a special collection agent of light oil delivery tax came to fall under the provisions of Article 700-3, paragraph (4) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法の規定による元売業者の指定の申請及び指定は、新法第七百条の六の二第一項の規定の例により、平成元年十月一日前においても行うことができる。
suppl-4011-14/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-3
The application for designation as a primary distributor and the designation under the provisions of the New Act may be made even before October 1, 1989, in accordance with the rules of Article 700-6-2, paragraph (1) of the New Act.
machine translation, not official
**第四項** 平成元年九月三十日において現に旧法の規定により元売業者の指定を受けている者（以下この条において「旧元売業者」という。）で同年十月一日において前項又は新法第七百条の六の二第一項の規定による元売業者の指定を受けていないものに係る旧法の規定による当該元売業者の指定は、同日から平成二年三月三十一日までの間に限り、同項の規定による元売業者の指定とみなす。
suppl-4011-14/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-4
The designation as a primary distributor under the provisions of the Former Act of a person who, on September 30, 1989, is actually designated as a primary distributor under the provisions of the Former Act (hereinafter in this Article referred to as a "former primary distributor") and who has not, on October 1 of that year, been designated as a primary distributor under the provisions of the preceding paragraph or Article 700-6-2, paragraph (1) of the New Act is deemed to be a designation as a primary distributor under the provisions of Article 700-6-2, paragraph (1) of the New Act, only during the period from that date to March 31, 1990.
machine translation, not official
**第五項** 平成元年九月三十日において現に旧法第七百条の十一第一項の規定により軽油引取税の特別徴収義務者として指定されていた特約業者（以下この条において「旧特約業者」という。）は、同年十月一日から平成二年三月三十一日までの間に限り、新法第七百条の六の四第一項の規定によりその主たる事務所又は事業所所在地の道府県知事の指定を受けた特約業者とみなす。
suppl-4011-14/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-5
A contracted dealer that was actually designated as a special collection agent of light oil delivery tax pursuant to the provisions of Article 700-11, paragraph (1) of the Former Act on September 30, 1989 (hereinafter in this Article referred to as a "former contracted dealer") is deemed to be a contracted dealer designated by the prefectural governor of the prefecture where its principal office or place of business is located pursuant to the provisions of Article 700-6-4, paragraph (1) of the New Act, only during the period from October 1 of that year to March 31, 1990.
machine translation, not official
**第六項** 旧元売業者又は旧特約業者は、平成元年十月一日から平成二年三月三十一日までの間に限り、新法第七百条の六の四第一項の規定にかかわらず、同項の規定による特約業者の指定の申請をすることができる。この場合において、同項中「仮特約業者」とあるのは、「地方税法の一部を改正する法律（平成元年法律第十四号）附則第八条第四項に規定する旧元売業者又は同条第五項に規定する旧特約業者」とする。
suppl-4011-14/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-6
A former primary distributor or former contracted dealer may, notwithstanding the provisions of Article 700-6-4, paragraph (1) of the New Act, apply for designation as a contracted dealer under the provisions of that paragraph, only during the period from October 1, 1989 to March 31, 1990. In this case, "provisional contracted dealer" in that paragraph is deemed to be replaced with "former primary distributor prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 14 of 1989) or former contracted dealer prescribed in paragraph (5) of that Article".
machine translation, not official
**第七項** 平成二年三月三十一日において第四項の規定の適用を受けている旧元売業者又は同日において第五項の規定の適用を受けている旧特約業者のうち、同年四月一日において第三項若しくは新法第七百条の六の二第一項の規定による元売業者の指定又は新法第七百条の六の四第一項の規定による特約業者の指定を受けていないものは、同日から同年五月三十一日までの間に限り、同項の規定によりその主たる事務所又は事業所所在地の道府県知事の指定を受けた特約業者とみなす。
suppl-4011-14/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-7
Among former primary distributors to whom paragraph (4) applies on March 31, 1990 and former contracted dealers to whom paragraph (5) applies on that date, those that have not, on April 1 of that year, been designated as primary distributors under the provisions of paragraph (3) or Article 700-6-2, paragraph (1) of the New Act, or designated as contracted dealers under the provisions of Article 700-6-4, paragraph (1) of the New Act, are deemed to be contracted dealers designated by the prefectural governor of the prefecture where their principal office or place of business is located pursuant to the provisions of Article 700-6-4, paragraph (1) of the New Act, only during the period from that date to May 31 of that year.
machine translation, not official
**第八項** 道府県知事は、条例で定めるところにより、軽油引取税の特別徴収義務者が平成元年九月三十日において交付を受けている旧法第七百条の十二第二項の証票を返納させるものとする。
suppl-4011-14/art-8/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-8
The prefectural governor is to, as provided by Prefectural Ordinance, have a special collection agent of light oil delivery tax return the identification card under Article 700-12, paragraph (2) of the Former Act that was issued to it on September 30, 1989.
machine translation, not official
**第九項** 平成元年九月三十日以前に旧法第七百条の十五第一項の規定により交付された免税証の使用については、第一項の規定にかかわらず、同年十月一日から同月三十一日までの間に限り、なお従前の例による。
suppl-4011-14/art-8/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-9
With respect to the use of a tax exemption certificate issued pursuant to the provisions of Article 700-15, paragraph (1) of the Former Act on or before September 30, 1989, notwithstanding the provisions of paragraph (1), the provisions then in force continue to govern only during the period from October 1 to October 31 of that year.
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### 第九条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
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suppl-4011-14/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-9
**第一項** 新法第七百三条の四第十七項及び附則第三十五条の三の規定は、平成元年度以後の年度分の国民健康保険税について適用し、昭和六十三年度分までの国民健康保険税については、なお従前の例による。
suppl-4011-14/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-9/par-1
The provisions of Article 703-4, paragraph (17) of the New Act and Article 35-3 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 1989 and subsequent fiscal years, and with respect to national health insurance tax up to that for fiscal year 1988, the provisions then in force continue to govern.
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### 第十条（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-4011-14/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-10
**第一項** 新法附則第三十条の二第二項の規定は、平成元年度以後の年度分の軽自動車税について適用し、昭和六十三年度分までの軽自動車税については、なお従前の例による。
suppl-4011-14/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-10/par-1
The provisions of Article 30-2, paragraph (2) of the Supplementary Provisions of the New Act apply to light motor vehicle tax for fiscal year 1989 and subsequent fiscal years, and with respect to light motor vehicle tax up to that for fiscal year 1988, the provisions then in force continue to govern.
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### 第十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4011-14/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-11
**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-4011-14/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-11/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
### 第十二条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4011-14/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-12
**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-4011-14/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-12/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
### 第十五条（農用地開発公団法の一部を改正する法律の一部改正） — Partial Amendment of the Act Partially Amending the Agricultural Land Development Public Corporation Act
caption: machine translation, not official
suppl-4011-14/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-15
**第一項** 前条の規定による改正後の農用地開発公団法の一部を改正する法律附則第十三条第六項及び第八項の規定は、平成元年度以後の年度分の固定資産税について適用する。
suppl-4011-14/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-15/par-1
The provisions of Article 13, paragraphs (6) and (8) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Public Corporation Act after amendment by the provisions of the preceding Article apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years.
machine translation, not official
---
## Cites
- suppl-4011-14/art-1/par-1/item-1: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4011-14/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8
- suppl-4011-14/art-1/par-1/item-1: 同条第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4011-14/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-3
- suppl-4011-14/art-1/par-1/item-2: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4011-14/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-2/par-2
- suppl-4011-14/art-1/par-1/item-2: 第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4011-14/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-2/par-3
- suppl-4011-14/art-1/par-1/item-2: 附則第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4011-14/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-6/par-2
- suppl-4011-14/art-1/par-1/item-2: 第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4011-14/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-6/par-3
- suppl-4011-14/art-2/par-1: 附則第三条の三第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1
- suppl-4011-14/art-2/par-1: 第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2
- suppl-4011-14/art-2/par-2: 新法第三十四条 → 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-4011-14/art-2/par-2: 同条第一項第三号 → 地方税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-3
- suppl-4011-14/art-2/par-2: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/art-45-2 · https://japanlaw.org/l/325AC0000000226/art-45-2
- suppl-4011-14/art-2/par-3: 新法第三十四条第一項第五号の三 → 地方税法 第三十四条第一項第五号の三 (Article 34, paragraph (1), item (v-3)), art-34/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5-3
- suppl-4011-14/art-3/par-2: 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-4011-14/art-3/par-3: 新法第七十二条の四十八第三項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3
- suppl-4011-14/art-3/par-3: 第四項 → 地方税法 第七十二条の四十八第四項 (Article 72-48, paragraph (4)), art-72-48/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-4
- suppl-4011-14/art-3/par-3: この項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4011-14/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-3/par-3
- suppl-4011-14/art-4/par-2: 新法附則第十条の二第二項 → 地方税法 附則第十条の三第二項 (Supplementary Provisions, Article 10-3, paragraph (2)), suppl-3251-226/art-10-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-10-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-3/par-2
- suppl-4011-14/art-4/par-2: 新法第七十三条の二十四第一項第三号 → 地方税法 第七十三条の二十四第一項第三号 (Article 73-24, paragraph (1), item (iii)), art-73-24/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-73-24/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-3
- suppl-4011-14/art-5/par-3: 前項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4011-14/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-2
- suppl-4011-14/art-5/par-4: 前項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4011-14/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-3
- suppl-4011-14/art-5/par-4: 同条第四項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4011-14/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-4
- suppl-4011-14/art-5/par-4: 第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4011-14/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-1
- suppl-4011-14/art-5/par-4: 同条第五項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4011-14/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-5
- suppl-4011-14/art-5/par-4: 前各項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4011-14/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-2
- suppl-4011-14/art-6/par-1: 新法附則第三条の三第三項 → 地方税法 附則第三条の三第三項 (Supplementary Provisions, Article 3-3, paragraph (3)), suppl-3251-226/art-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-3
- suppl-4011-14/art-6/par-1: 第四項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-4
- suppl-4011-14/art-6/par-2: 新法第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/art-314-2 · https://japanlaw.org/l/325AC0000000226/art-314-2
- suppl-4011-14/art-6/par-2: 同条第一項第三号 → 地方税法 第三百十四条の二第一項第三号 (Article 314-2, paragraph (1), item (iii)), art-314-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-3
- suppl-4011-14/art-6/par-2: 第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/ja/local-tax-act/art-317-2 · https://japanlaw.org/l/325AC0000000226/art-317-2
- suppl-4011-14/art-6/par-3: 新法第三百十四条の二第一項第五号の三 → 地方税法 第三百十四条の二第一項第五号の三 (Article 314-2, paragraph (1), item (v-3)), art-314-2/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5-3
- suppl-4011-14/art-7/par-2: 新法第三百四十九条の三第三十四項 → 地方税法 第三百四十九条の三第三十三項 (Article 349-3, paragraph (33)), art-349-3/par-33 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-33 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-33
- suppl-4011-14/art-7/par-3: 設された旧法附則第十五条第三項に規定する石油ガス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）第十条の二第一項 → e-Gov law 350AC0000000096, 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — not held in this collection
- suppl-4011-14/art-7/par-3: この項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4011-14/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-3
- suppl-4011-14/art-8/par-4: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4011-14/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8
- suppl-4011-14/art-8/par-4: 前項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4011-14/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-3
- suppl-4011-14/art-8/par-5: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4011-14/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8
- suppl-4011-14/art-8/par-6: 地方税法の一部を改正する法律（平成元年法律第十四号）附則第八条第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4011-14/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-4
- suppl-4011-14/art-8/par-6: 同条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4011-14/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-5
- suppl-4011-14/art-8/par-7: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4011-14/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-4
- suppl-4011-14/art-8/par-7: 第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4011-14/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-5
- suppl-4011-14/art-8/par-7: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4011-14/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-3
- suppl-4011-14/art-8/par-9: 第一項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4011-14/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-1
- suppl-4011-14/art-9/par-1: 新法第七百三条の四第十七項 → 地方税法 第七百三条の四第十七項 (Article 703-4, paragraph (17)), art-703-4/par-17 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-17 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-17
- suppl-4011-14/art-10/par-1: 新法附則第三十条の二第二項 → 地方税法 附則第三十条の二第二項 (Supplementary Provisions, Article 30-2, paragraph (2)), suppl-3251-226/art-30-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-2/par-2
- suppl-4011-14/art-12/par-1: 附則第二条から前条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4011-14/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-10
- suppl-4011-14/art-12/par-1: 附則第二条から前条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4011-14/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-11
- suppl-4011-14/art-12/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-4011-14/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-2
- suppl-4011-14/art-12/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4011-14/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-3
- suppl-4011-14/art-12/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4011-14/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-4
- suppl-4011-14/art-12/par-1: 附則第二条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4011-14/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5
- suppl-4011-14/art-12/par-1: 附則第二条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4011-14/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-6
- suppl-4011-14/art-12/par-1: 附則第二条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4011-14/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7
- suppl-4011-14/art-12/par-1: 附則第二条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4011-14/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8
- suppl-4011-14/art-12/par-1: 附則第二条から前条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4011-14/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-9
## Cited by
12 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-4011-14/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/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-4011-14/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-1/par-1/item-2
- 地方税法 附則第三条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-3/par-3
- 地方税法 附則第五条第三項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-3
- 地方税法 附則第五条第四項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-5/par-4
- 地方税法 附則第七条第三項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-7/par-3
- 地方税法 附則第八条第四項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-4
- 地方税法 附則第八条第五項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-5
- 地方税法 附則第八条第六項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-6
- 地方税法 附則第八条第七項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-7
- 地方税法 附則第八条第九項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-8/par-9
- 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4011-14/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-12/par-1
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## 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-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-252, 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