# 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-4041-5. 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-4041-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4041-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4041-5 - 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 平成四年三月三一日法律第五号 suppl-4041-5 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4041-5/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-1 **第一項** この法律は、平成四年四月一日から施行する。ただし、附則第六条の改正規定、附則第三十三条の二の改正規定及び附則第三十五条の五を削り、附則第三十五条の六を附則第三十五条の五とする改正規定並びに附則第十三条第二項及び第十四条の規定は平成六年四月一日から、附則第三十二条の三の二第七項の次に二項を加える改正規定（同条第九項に係る部分に限る。）及び同条第十八項の次に一項を加える改正規定は廃棄物の処理及び清掃に関する法律及び廃棄物処理施設整備緊急措置法の一部を改正する法律（平成三年法律第九十五号）の施行の日から施行する。 suppl-4041-5/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-1/par-1 This Act comes into effect on April 1, 1992; provided, however, that the provisions amending Article 6 of the Supplementary Provisions, the provisions amending Article 33-2 of the Supplementary Provisions, the provisions deleting Article 35-5 of the Supplementary Provisions and renaming Article 35-6 of the Supplementary Provisions as Article 35-5 of the Supplementary Provisions, and Article 13, paragraph (2) and Article 14 of the Supplementary Provisions come into effect on April 1, 1994, and the provisions adding two paragraphs after Article 32-3-2, paragraph (7) of the Supplementary Provisions (limited to the part relating to paragraph (9) of that Article) and the provisions adding one paragraph after paragraph (18) of that Article come into effect on the date of enforcement of the Act Partially Amending the Act on Waste Management and Public Cleaning and the Act on Emergency Measures for the Improvement of Waste Treatment Facilities (Act No. 95 of 1991). machine translation, not official ### 第二条（更正、決定等の期間制限に関する経過措置） — Transitional Measures Concerning Time Limits for Reassessment, Determination, etc. caption: machine translation, not official suppl-4041-5/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-2 **第一項** 改正後の地方税法（以下「新法」という。）第十七条の五第三項の規定は、平成四年四月一日（以下「施行日」という。）以後に同項の法定納期限が到来する道府県民税の利子割又は道府県民税の利子割に係る加算金について適用し、施行日前に当該法定納期限が到来した道府県民税の利子割に係る更正、決定又は加算金の決定をすることができる期間については、なお従前の例による。 suppl-4041-5/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-2/par-1 The provisions of Article 17-5, paragraph (3) of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to the interest levy of prefectural inhabitant tax, or additional charges relating to the interest levy of prefectural inhabitant tax, for which the statutory payment due date referred to in that paragraph arrives on or after April 1, 1992 (hereinafter referred to as the "Effective Date"), and with regard to the period within which reassessment, determination or determination of additional charges may be made concerning the interest levy of prefectural inhabitant tax for which that statutory payment due date arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第三条（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-4041-5/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-3 **第一項** 新法附則第三条の三第一項及び第二項の規定は、平成四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-4041-5/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-3/par-1 The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1992, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五十三条第三項（租税特別措置法（昭和三十二年法律第二十六号）第六十二条の三第一項及び第七項の規定に関する部分に限る。）の規定は、法人の平成四年一月一日以後に行う租税特別措置法第六十二条の三第一項に規定する土地の譲渡等について適用する。 suppl-4041-5/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-3/par-2 The provisions of Article 53, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 62-3, paragraphs (1) and (7) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to transfers of land, etc. prescribed in Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation carries out on or after January 1, 1992. machine translation, not official ### 第四条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4041-5/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-4 **第一項** 改正前の地方税法（以下「旧法」という。）附則第九条第一項の規定は、施行日前に終了した事業年度分の法人の事業税については、なおその効力を有する。 suppl-4041-5/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-4/par-1 The provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with regard to corporate enterprise tax for business years that ended before the Effective Date. machine translation, not official ### 第五条（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-4041-5/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-5 **第一項** 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-4041-5/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-5/par-1 The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第六条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-4041-5/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-6 **第一項** 次項に定めるものを除き、新法附則第十二条の三の規定は、平成四年度以後の年度分の自動車税について適用し、平成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-4041-5/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-6/par-1 Except as provided in the following paragraph, the provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years beginning with fiscal year 1992, and with regard to automobile tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第十二条の三第三項から第八項までの規定は、施行日以後に取得される自動車に対して課すべき自動車税について適用する。 suppl-4041-5/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-6/par-2 The provisions of Article 12-3, paragraphs (3) through (8) of the Supplementary Provisions of the New Act apply to automobile tax to be imposed on motor vehicles acquired on or after the Effective Date. machine translation, not official ### 第七条（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-4041-5/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-7 **第一項** 新法附則第三条の三第三項及び第四項の規定は、平成四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-4041-5/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-7/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 years beginning with fiscal year 1992, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百二十一条の八第三項（租税特別措置法第六十二条の三第一項及び第七項の規定に関する部分に限る。）の規定は、法人の平成四年一月一日以後に行う租税特別措置法第六十二条の三第一項に規定する土地の譲渡等について適用する。 suppl-4041-5/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-7/par-2 The provisions of Article 321-8, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 62-3, paragraphs (1) and (7) of the Act on Special Measures Concerning Taxation) apply to transfers of land, etc. prescribed in Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation carries out on or after January 1, 1992. machine translation, not official ### 第八条（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-4041-5/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8 **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、平成四年度以後の年度分の固定資産税について適用し、平成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-4041-5/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/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 years beginning with fiscal year 1992, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1991, 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一項の規定は、平成三年一月二日以後に変電所又は送電施設の用に新たに供された同項に規定する償却資産に対して課する平成四年度以後の年度分の固定資産税について適用し、平成三年一月一日までに変電所又は送電施設の用に新たに供された旧法第三百四十九条の三第一項に規定する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-4041-5/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-2 The provisions of Article 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1992 imposed on depreciable assets prescribed in that paragraph that are newly put into use for a substation or power transmission facility on or after January 2, 1991, and with regard to fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were newly put into use for a substation or power transmission facility on or before January 1, 1991, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三百四十九条の三第十五項の規定中トンネルの新設により敷設された線路設備等に関する部分は、昭和六十四年一月二日以後に敷設された当該線路設備等に対して課する平成四年度以後の年度分の固定資産税について適用する。 suppl-4041-5/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-3 The provisions of Article 349-3, paragraph (15) of the New Act, in the part relating to track facilities, etc. laid through the new construction of a tunnel, apply to fixed assets tax for fiscal years beginning with fiscal year 1992 imposed on such track facilities, etc. laid on or after January 2, 1989. machine translation, not official **第四項** 旧法附則第十五条第五項に規定する機械その他の設備（平成三年一月一日までに新設されたものに限る。）に対して課する平成四年度分及び平成五年度分の固定資産税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成二年度分及び平成三年度分」とあるのは「平成四年度分及び平成五年度分」と、「四分の一（当該機械その他の設備のうち昭和六十一年三月三十一日までに工業用水法第三条第一項に規定する指定地域となつた地域内に存する当該井戸に代えて当該工業用水道又は水道を当該事業の用に供するため新設したものにあつては、当該機械その他の設備に係る固定資産税の課税標準となるべき価格の六分の一）」とあるのは「三分の一」とする。 suppl-4041-5/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-4 With regard to fixed assets tax for fiscal years 1992 and 1993 imposed on machinery and other equipment prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act (limited to those newly installed on or before January 1, 1991), the provisions of that paragraph remain in force. In this case, in that paragraph, "fiscal years 1990 and 1991" is deemed to be replaced with "fiscal years 1992 and 1993", and "one-quarter (or, for such machinery and other equipment newly installed in order to use the industrial water supply system or waterworks for the business in place of the wells located within an area that became a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act on or before March 31, 1986, one-sixth of the price that is to be the tax base of fixed assets tax for the machinery and other equipment)" is deemed to be replaced with "one-third". machine translation, not official **第五項** 旧法附則第十五条第七項に規定する償却資産のうち悪臭物質の排出を防止するための償却資産（平成三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「悪臭防止用設備」という。）に対して課する平成四年度分及び平成五年度分の固定資産税については、同条第七項の規定は、なおその効力を有する。この場合において、悪臭防止用設備に係る同項の規定の適用については、同項中「平成二年度分及び平成三年度分」とあるのは「平成四年度分及び平成五年度分」と、「三分の一」とあるのは「三分の二」とする。 suppl-4041-5/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-5 With regard to fixed assets tax for fiscal years 1992 and 1993 imposed on depreciable assets for preventing the emission of offensive odor substances (limited to those acquired on or before January 1, 1991; hereinafter referred to as "odour prevention equipment" in this paragraph) among the depreciable assets prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act, the provisions of paragraph (7) of that Article remain in force. In this case, with regard to the application of the provisions of that paragraph to odour prevention equipment, in that paragraph, "fiscal years 1990 and 1991" is deemed to be replaced with "fiscal years 1992 and 1993", and "one-third" is deemed to be replaced with "two-thirds". machine translation, not official **第六項** 昭和六十四年一月二日から平成三年一月一日までの間に取得された旧法附則第十五条第八項及び第十五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-4041-5/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-6 With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraphs (8) and (15) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1989 and January 1, 1991, the provisions then in force continue to govern. machine translation, not official **第七項** 平成元年四月一日から平成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二十二項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。 suppl-4041-5/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-7 With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (22) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern. machine translation, not official **第八項** 平成元年四月一日から平成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二十五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-4041-5/art-8/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-8 With regard to fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern. machine translation, not official **第九項** 平成元年四月一日から平成三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二十八項に規定する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-4041-5/art-8/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-9 With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern. machine translation, not official **第十項** 平成元年四月一日から平成三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二十九項に規定する電気通信回線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-4041-5/art-8/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-10 With regard to fixed assets tax imposed on telecommunications circuit facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern. machine translation, not official ### 第九条（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-4041-5/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-9 **第一項** 別段の定めがあるものを除き、新法の規定中土地に対して課する特別土地保有税に関する部分は、平成四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、平成三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-4041-5/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-9/par-1 Except as otherwise specially provided, the provisions of the New Act relating to special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal years beginning with fiscal year 1992, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern. machine translation, not official **第二項** 別段の定めがあるものを除き、新法の規定中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は、施行日以後の土地の取得に対して課すべき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-4041-5/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-9/par-2 Except as otherwise specially provided, the provisions of the New Act relating to special land holding tax imposed on the acquisition of land apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and with regard to special land holding tax imposed on the acquisition of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五百八十六条第二項第一号の十の規定（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、施行日以後に新設され、又は増設される同号に規定する設備を同号に規定する事業の用に供した場合において当該設備の用に供する土地及び施行日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用し、施行日前に新設され、又は増設された旧法第五百八十六条第二項第一号に規定する設備を同号トの地区又は地域において製造の事業の用に供した場合において当該設備の用に供する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-4041-5/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-9/par-3 The provisions of Article 586, paragraph (2), item (i)-10 of the New Act (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land used for equipment prescribed in that item, in the case where such equipment newly constructed or expanded on or after the Effective Date is used for the business prescribed in that item, and on land used as the site of a house or structure prescribed in that item that is newly built or extended on or after the Effective Date; and with regard to special land holding tax imposed on land used for equipment prescribed in Article 586, paragraph (2), item (i) of the Former Act, in the case where such equipment newly constructed or expanded before the Effective Date is used for manufacturing business in a district or area referred to in item (i), (g) of that paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法第五百八十六条第二項第十三号に規定する土地に係る平成四年度分までの土地に対して課する特別土地保有税及び平成五年二月二十四日までにされる同号に規定する土地の取得に対して課する特別土地保有税については、なお従前の例による。 suppl-4041-5/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-9/par-4 With regard to special land holding tax imposed on land up to fiscal year 1992 relating to land prescribed in Article 586, paragraph (2), item (xiii) of the Former Act, and special land holding tax imposed on the acquisition of land prescribed in that item made on or before February 24, 1993, the provisions then in force continue to govern. machine translation, not official ### 第十条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax caption: machine translation, not official suppl-4041-5/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-10 **第一項** 新法附則第三十二条第四項の規定は、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-4041-5/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-10/par-1 The provisions of Article 32, paragraph (4) 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 with regard to 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-4041-5/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11 **第一項** 別段の定めがあるものを除き、新法の規定中事業に係る事業所税（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をいう。以下この項及び第四項において同じ。）に関する部分は、施行日以後に終了する事業年度分の法人の事業及び平成四年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業に係る事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに平成四年前の年分の個人の事業及び平成四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-4041-5/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-1 Except as otherwise specially provided, the provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (4)) apply to business office tax relating to business to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for years beginning with 1992 (excluding the business of individuals abolished before the Effective Date), and with regard to business office tax relating to business imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 1992, and the business of individuals for 1992 that was abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 別段の定めがあるものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。以下この項及び次項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。以下この項及び次項において同じ。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。 suppl-4041-5/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-2 Except as otherwise specially provided, the provisions of the New Act relating to business office tax relating to new construction or expansion (meaning business office tax relating to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) apply to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings (meaning business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) carried out on or after the Effective Date, and with regard to business office tax relating to new construction or expansion imposed on the new construction or expansion of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法附則第三十二条の三第三項に規定する事業転換完了日までに行われる同項に規定する施設に係る事業所用家屋の新築又は増築に対して課すべき新増設に係る事業所税については、なお従前の例による。 suppl-4041-5/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-3 With regard to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings relating to the facilities prescribed in Article 32-3, paragraph (3) of the Supplementary Provisions of the Former Act, carried out up to the business conversion completion date prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法附則第三十二条の三の二第一項に規定する事業のうち、同項に規定する事業転換完了日以後に最初に終了する事業年度分までの法人の事業及び同項に規定する事業転換完了日の属する年分までの個人の事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。 suppl-4041-5/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-4 With regard to the calculation of the business floor area that is to be the tax base of the asset levy, within business office tax relating to business to be imposed on the business prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act, for the business of corporations up to the business year that first ends on or after the business conversion completion date prescribed in that paragraph and for the business of individuals up to the year that includes the business conversion completion date prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official ### 第十二条（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-4041-5/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-12 **第一項** 昭和六十四年一月二日から平成三年一月一日までの間に取得された旧法附則第十五条第八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-4041-5/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-12/par-1 With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1989 and January 1, 1991, the provisions then in force continue to govern. machine translation, not official ### 第十三条（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-4041-5/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-13 **第一項** 新法第七百三条の四第十七項の規定は、平成四年度以後の年度分の国民健康保険税について適用し、平成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-4041-5/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-13/par-1 The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal years beginning with fiscal year 1992, and with regard to national health insurance tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第三十五条の五の規定は、平成五年度分までの国民健康保険税については、なおその効力を有する。 suppl-4041-5/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-13/par-2 The provisions of Article 35-5 of the Supplementary Provisions of the Former Act remain in force with regard to national health insurance tax for fiscal years up to and including fiscal year 1993. machine translation, not official ### 第十四条（みなし法人課税を選択した場合に係る道府県民税及び市町村民税の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax in the Case Where Taxation as a Deemed Corporation Has Been Elected caption: machine translation, not official suppl-4041-5/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-14 **第一項** 旧法附則第三十三条の二第一項に規定する租税特別措置法第二十五条の二第一項の選択をした者の平成五年度分までの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-4041-5/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-14/par-1 With regard to individual prefectural inhabitant tax and municipal inhabitant tax up to fiscal year 1993 of a person who has made the election under Article 25-2, paragraph (1) of the Act on Special Measures Concerning Taxation prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4041-5/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-15 **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-4041-5/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-15/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 ### 第十六条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4041-5/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-16 **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-4041-5/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-16/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 ### 第十九条（地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act and the Act on Municipal Subsidies and Payments for State-Owned Assets, etc. caption: machine translation, not official suppl-4041-5/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-19 **第一項** 前条の規定による改正後の地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律附則第三条第十項の規定は、平成四年度以後の年度分の固定資産税について適用し、平成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-4041-5/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-19/par-1 The provisions of Article 3, paragraph (10) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Municipal Subsidies and Payments for State-Owned Assets, etc., as amended by the provisions of the preceding Article, apply to fixed assets tax for fiscal years beginning with fiscal year 1992, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern. machine translation, not official ### 第二十一条（農用地開発公団法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Agricultural Land Development Corporation Act caption: machine translation, not official suppl-4041-5/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-21 **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九項の規定は、施行日以後の同項に規定する農業用施設の取得に対して課すべき不動産取得税について適用し、施行日前の前条の規定による改正前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九項に規定する農業用施設の取得に対して課する不動産取得税については、なお従前の例による。 suppl-4041-5/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-21/par-1 The provisions of Article 13, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Corporation Act, as amended by the provisions of the preceding Article, apply to real property acquisition tax to be imposed on the acquisition of agricultural facilities prescribed in that paragraph on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of agricultural facilities prescribed in Article 13, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Corporation Act prior to amendment by the provisions of the preceding Article before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4041-5/art-1/par-1: 附則第十三条第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4041-5/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-13/par-2 - suppl-4041-5/art-1/par-1: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4041-5/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-14 - suppl-4041-5/art-2/par-1: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-3 - suppl-4041-5/art-3/par-1: 新法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-4041-5/art-3/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-4041-5/art-3/par-2: 新法第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3 - suppl-4041-5/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4041-5/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-6/par-2 - suppl-4041-5/art-6/par-1: 新法附則第十二条の三 → 地方税法 附則第十二条の三 (Supplementary Provisions, Article 12-3), suppl-3251-226/art-12-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3 - suppl-4041-5/art-6/par-2: 新法附則第十二条の三第三項から第八項まで → 地方税法 附則第十二条の三第三項 (Supplementary Provisions, Article 12-3, paragraph (3)), suppl-3251-226/art-12-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3 - suppl-4041-5/art-7/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-4041-5/art-7/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-4041-5/art-7/par-2: 新法第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3 - suppl-4041-5/art-8/par-3: 新法第三百四十九条の三第十五項 → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-14 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-14 - suppl-4041-5/art-8/par-4: 工業用水法第三条第一項 → e-Gov law 331AC0000000146, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - suppl-4041-5/art-8/par-5: この項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4041-5/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-5 - suppl-4041-5/art-11/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-4041-5/art-11/par-1: この項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4041-5/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-1 - suppl-4041-5/art-11/par-1: 第四項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4041-5/art-11/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-4 - suppl-4041-5/art-11/par-2: 新法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 - suppl-4041-5/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4041-5/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-2 - suppl-4041-5/art-11/par-2: 次項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4041-5/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-3 - suppl-4041-5/art-11/par-2: 新法第七百一条の三十一第一項第七号 → 地方税法 第七百一条の三十一第一項第七号 (Article 701-31, paragraph (1), item (vii)), art-701-31/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-7 - suppl-4041-5/art-13/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-4041-5/art-16/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-4041-5/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-10 - suppl-4041-5/art-16/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-4041-5/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11 - suppl-4041-5/art-16/par-1: 附則第二条から前条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4041-5/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-12 - suppl-4041-5/art-16/par-1: 附則第二条から前条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4041-5/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-13 - suppl-4041-5/art-16/par-1: 附則第二条から前条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4041-5/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-14 - suppl-4041-5/art-16/par-1: 附則第二条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4041-5/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-15 - suppl-4041-5/art-16/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-4041-5/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-2 - suppl-4041-5/art-16/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-4041-5/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-3 - suppl-4041-5/art-16/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-4041-5/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-4 - suppl-4041-5/art-16/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-4041-5/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-5 - suppl-4041-5/art-16/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-4041-5/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-6 - suppl-4041-5/art-16/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-4041-5/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-7 - suppl-4041-5/art-16/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-4041-5/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8 - suppl-4041-5/art-16/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-4041-5/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-9 ## 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（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-1/par-1 - 地方税法 附則第六条第一項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-6/par-1 - 地方税法 附則第八条第五項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-8/par-5 - 地方税法 附則第十一条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-1 - 地方税法 附則第十一条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-2 - 地方税法 附則第十六条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-16/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-253, 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