# 地方税法 / Local Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21. 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: 第二十一条 (Supplementary Provisions, Article 21)（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — address `suppl-4031-7/art-21` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21 - 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. --- ### 第二十一条（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc. caption: machine translation, not official suppl-4031-7/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21 **第一項** 新法附則第三十四条の規定は、所得割の納税義務者が平成四年一月一日以後に行う租税特別措置法の一部を改正する法律（平成三年法律第十六号）による改正後の租税特別措置法（第七項において「改正後の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った租税特別措置法の一部を改正する法律（平成三年法律第十六号）による改正前の租税特別措置法（以下この条において「改正前の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。 suppl-4031-7/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-1 The provisions of Article 34 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) (referred to in paragraph (7) as the "Act on Special Measures Concerning Taxation as Amended") that a person liable for the income levy makes on or after January 1, 1992, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, 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. 16 of 1991) (hereinafter in this Article referred to as the "Act on Special Measures Concerning Taxation Before the Amendment") that a person liable for the income levy made before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十四条の二の規定は、所得割の納税義務者が平成三年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った旧法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。この場合において、平成三年十二月三十一日までに行うこれらの譲渡に係る新法附則第三十四条の二の規定の適用については、同条第一項中「前条の規定の適用については、同条第一項中「百分の三」とあるのは、「百分の一・六」」とあるのは「課税長期譲渡所得金額に対して課する道府県民税の所得割の額は、前条第一項各号の規定にかかわらず、当該譲渡所得に係る課税長期譲渡所得金額の百分の一・六に相当する額」と、同条第二項中「譲渡所得に」とあるのは「譲渡所得に係る課税長期譲渡所得金額に対して課する道府県民税の所得割に」と、同条第三項中「「同条第一項」とあるのは「同条第四項において準用する同条第一項」と、「百分の三」とあるのは「百分の六」と、「百分の一・六」とあるのは「百分の三・四」」とあるのは「「前条第一項各号」とあるのは「前条第四項において準用する同条第一項各号」と、「百分の一・六」とあるのは「百分の三・四」」とする。 suppl-4031-7/art-21/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-2 The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers that a person liable for the income levy makes on or after January 1, 1991 and that fall under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers that a person liable for the income levy made before that date and that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Former Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act to those transfers made by December 31, 1991, the phrase "for the application of the provisions of the preceding Article, in paragraph (1) of that Article, the phrase '3/100' is deemed to be replaced with '1.6/100'" in paragraph (1) of that Article is deemed to be replaced with "the amount of the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains is, notwithstanding the provisions of the items of paragraph (1) of the preceding Article, an amount equivalent to 1.6/100 of the taxable long-term capital gains pertaining to the capital gains", the phrase "to the capital gains" in paragraph (2) of that Article is deemed to be replaced with "to the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains pertaining to capital gains", and the phrase "'that Article, paragraph (1)' is deemed to be replaced with 'paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article,' '3/100' is deemed to be replaced with '6/100,' and '1.6/100' is deemed to be replaced with '3.4/100'" in paragraph (3) of that Article is deemed to be replaced with "'the items of paragraph (1) of the preceding Article' is deemed to be replaced with 'the items of paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of the preceding Article,' and '1.6/100' is deemed to be replaced with '3.4/100'". machine translation, not official **第三項** 平成三年一月一日から同年三月三十一日までの間に行う新法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について、改正前の租税特別措置法第三十四条の二第二項第三号又は第四号に掲げる場合に該当することとなった土地等の譲渡につき旧法附則第三十四条第一項の規定（改正前の租税特別措置法第三十四条の二第一項の規定の適用により計算される特別控除額の控除に係る部分に限る。）の適用を受けるときは、これらの譲渡については、当該優良住宅地等のための譲渡又は確定優良住宅地等予定地のための譲渡に該当しないものとみなす。 suppl-4031-7/art-21/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-3 With regard to transfers made between January 1, 1991 and March 31, 1991 that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the New Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, when, for a transfer of land, etc. that has come to fall under the cases listed in Article 34-2, paragraph (2), item (iii) or (iv) of the Act on Special Measures Concerning Taxation Before the Amendment, the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the Former Act (limited to the part concerning the deduction of the special deduction calculated by applying the provisions of Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment) apply, those transfers are deemed not to fall under a transfer for a superior residential area, etc. or a transfer for a determined site for constructing a superior residential area, etc. machine translation, not official **第四項** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第七条第四項の規定によりなお効力を有することとされる改正前の租税特別措置法第三十一条の三第一項に規定する譲渡所得については、旧法附則第三十四条の三の規定は、なおその効力を有する。 suppl-4031-7/art-21/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-4 With regard to the capital gains prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment, which is to remain in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), the provisions of Article 34-3 of the Supplementary Provisions of the Former Act remain in force. machine translation, not official **第五項** 前項の場合において、所得割の納税義務者が施行日から平成三年十二月三十一日までの間に行う改正前の租税特別措置法第三十一条の三第一項に規定する特定市街化区域農地等の譲渡に係る譲渡所得については、旧法附則第三十四条の三第一項中「租税特別措置法第三十一条の三第一項」とあるのは「租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第七条第四項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第三十一条の三第一項」と、「附則第三十四条第一項から第三項まで」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第一条の規定による改正前の地方税法附則第三十四条第一項から第三項まで」とし、所得割の納税義務者が平成四年一月一日から平成五年三月三十一日までの間に行う当該特定市街化区域農地等の譲渡に係る譲渡所得については、同項中「租税特別措置法第三十一条の三第一項」とあるのは「租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第七条第四項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第三十一条の三第一項」と、「道府県民税の所得割については、附則第三十四条第一項から第三項までの規定を適用」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第一条の規定による改正後の地方税法附則第三十四条の規定の適用については、同条第一項中「百分の三」とあるのは、「百分の二・二」と」と、同条第三項中「「附則第三十四条第一項から第三項まで」とあるのは「附則第三十四条第四項において準用する同条第一項第二号ロ中「百分の五・五」とあるのは、「百分の五」として、同条第四項において準用する同条第一項から第三項まで」」とあるのは「「同条第一項」とあるのは「同条第四項において準用する同条第一項」と、「百分の三」とあるのは「百分の六」と、「百分の二・二」とあるのは「百分の五・八」」とする。 suppl-4031-7/art-21/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-5 In the case of the preceding paragraph, with regard to capital gains pertaining to transfers of the specified farmland in an urbanization promotion area, etc. prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that a person liable for the income levy makes during the period from the Effective Date to December 31, 1991, the phrase "Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation" in Article 34-3, paragraph (1) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Article 31-3, 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. 16 of 1991), which is to remain in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of that Act", and the phrase "Article 34, paragraphs (1) through (3) of the Supplementary Provisions" is deemed to be replaced with "Article 34, paragraphs (1) through (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991)", and with regard to capital gains pertaining to transfers of that specified farmland in an urbanization promotion area, etc. that a person liable for the income levy makes during the period from January 1, 1992 to March 31, 1993, the phrase "Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "Article 31-3, 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. 16 of 1991), which is to remain in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of that Act", the phrase "for the income levy of prefectural inhabitant tax, the provisions of Article 34, paragraphs (1) through (3) of the Supplementary Provisions apply" is deemed to be replaced with "for the application of the provisions of Article 34 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), in paragraph (1) of that Article, the phrase '3/100' is deemed to be replaced with '2.2/100'", and the phrase "'Article 34, paragraphs (1) through (3) of the Supplementary Provisions' is deemed to be replaced with 'Article 34, paragraphs (1) through (3) of the Supplementary Provisions as applied mutatis mutandis pursuant to paragraph (4) of that Article, with the phrase "5.5/100" in paragraph (1), item (ii), (b) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article deemed to be replaced with "5/100"'" in Article 34-3, paragraph (3) of the Supplementary Provisions of the Former Act is deemed to be replaced with "'that Article, paragraph (1)' is deemed to be replaced with 'paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article,' '3/100' is deemed to be replaced with '6/100,' and '2.2/100' is deemed to be replaced with '5.8/100'". machine translation, not official **第六項** 前二項の規定の適用がある場合における新法附則第三十四条の二の規定の適用については、同条第一項中「次条」とあるのは、「次条又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第二十一条第四項の規定によりなお効力を有することとされる同法第一条の規定による改正前の地方税法附則第三十四条の三」とする。 suppl-4031-7/art-21/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-6 With regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act where the provisions of the preceding two paragraphs apply, the phrase "the following Article" in paragraph (1) of that Article is deemed to be replaced with "the following Article, or Article 34-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), which is to remain in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act". machine translation, not official **第七項** 新法附則第三十四条の三の規定は、所得割の納税義務者が平成四年一月一日以後に行う改正後の租税特別措置法第三十一条の三第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った改正前の租税特別措置法第三十一条の四第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。 suppl-4031-7/art-21/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-7 The provisions of Article 34-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that fall under the residential property prescribed in that paragraph, that a person liable for the income levy makes on or after January 1, 1992, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31-4, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that fall under the residential property prescribed in that paragraph, that a person liable for the income levy made before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4031-7/art-21/par-1: 新法附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-4031-7/art-21/par-1: 第七項 → 地方税法 附則第二十一条第七項 (Supplementary Provisions, Article 21, paragraph (7)), suppl-4031-7/art-21/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-7 - suppl-4031-7/art-21/par-1: この条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4031-7/art-21 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21 - suppl-4031-7/art-21/par-2: 新法附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-4031-7/art-21/par-2: 同条第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1 - suppl-4031-7/art-21/par-2: 同条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2 - suppl-4031-7/art-21/par-2: 前条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-4031-7/art-21/par-2: 同条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-4031-7/art-21/par-2: 同条第三項 → 地方税法 附則第三十四条の二第三項 (Supplementary Provisions, Article 34-2, paragraph (3)), suppl-3251-226/art-34-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-3 - suppl-4031-7/art-21/par-2: 前条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - suppl-4031-7/art-21/par-3: 新法附則第三十四条の二第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1 - suppl-4031-7/art-21/par-3: 同条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2 - suppl-4031-7/art-21/par-5: 前項 → 地方税法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-4031-7/art-21/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-4 - suppl-4031-7/art-21/par-5: 地方税法附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-4031-7/art-21/par-5: 同条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-4031-7/art-21/par-6: 前二項 → 地方税法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-4031-7/art-21/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-4 - suppl-4031-7/art-21/par-6: 前二項 → 地方税法 附則第二十一条第五項 (Supplementary Provisions, Article 21, paragraph (5)), suppl-4031-7/art-21/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-5 - suppl-4031-7/art-21/par-6: 新法附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-4031-7/art-21/par-6: 同条第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1 - suppl-4031-7/art-21/par-6: 次条 → 地方税法 附則第三十四条の二の二 (Supplementary Provisions, Article 34-2-2), suppl-3251-226/art-34-2-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2-2 - suppl-4031-7/art-21/par-7: 新法附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 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-4031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-3 - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-4 - 地方税法 附則第二十一条第一項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-1 - 地方税法 附則第二十一条第五項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-5 - 地方税法 附則第二十一条第六項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-21/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-6 - 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24/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-20261027T202151-301, 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-20261027T202151-301, 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