# 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-4051-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4051-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4051-4
- 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 平成五年三月三一日法律第四号
suppl-4051-4 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4
### 第一条（施行期日） — Effective Date
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suppl-4051-4/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1
**第一項** この法律は、平成五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-4051-4/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1
This Act comes into effect as of April 1, 1993; provided, however, that the provisions listed in the following items come into effect as of the dates specified in those items:
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**一** 第一条中地方税法目次の改正規定、同法第三十四条第一項第五号の四、第三百十四条の二第一項第五号の四及び第三百四十九条の三の二の改正規定、同法第七百二条の七を同法第七百二条の八とし、同法第七百二条の三から第七百二条の六までを一条ずつ繰り下げ、同法第七百二条の二の次に一条を加える改正規定、同法附則第十七条の改正規定、同条の次に一条を加える改正規定並びに同法附則第十八条、第十八条の二、第十九条の三、第十九条の四、第二十二条、第二十四条から第二十五条の二まで、第二十七条から第二十八条まで、第二十九条の六第一項及び第二項、第三十一条の三第一項、第三十四条第一項並びに第三十四条の二の改正規定、第三条の規定並びに次条第二項、附則第六条第二項、第七条第六項、第八条、第九条、第十一条第二項、第十六条第二項、第十八条、第二十一条及び第二十四条の規定 平成六年四月一日
suppl-4051-4/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-1
the provisions amending the table of contents of the Local Tax Act in Article 1; the provisions amending Article 34, paragraph (1), item (v)-4, Article 314-2, paragraph (1), item (v)-4 and Article 349-3-2 of that Act; the provisions making Article 702-7 of that Act Article 702-8 of that Act, moving Articles 702-3 through 702-6 of that Act down by one Article each, and adding one Article after Article 702-2 of that Act; the provisions amending Article 17 of the Supplementary Provisions of that Act; the provisions adding one Article after that Article; the provisions amending Articles 18, 18-2, 19-3, 19-4 and 22, Articles 24 through 25-2, Articles 27 through 28, Article 29-6, paragraphs (1) and (2), Article 31-3, paragraph (1), Article 34, paragraph (1), and Article 34-2 of the Supplementary Provisions of that Act; the provisions of Article 3; and the provisions of paragraph (2) of the following Article, Article 6, paragraph (2), Article 7, paragraph (6), Articles 8 and 9, Article 11, paragraph (2), Article 16, paragraph (2), Articles 18, 21 and 24 of the Supplementary Provisions: April 1, 1994
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**二** 第一条中地方税法附則第十二条の三第三項、第五項及び第七項並びに第三十二条第四項の改正規定並びに同条に二項を加える改正規定（同条第六項に係る部分に限る。）並びに附則第五条第二項から第四項まで及び第十二条第二項の規定 政令で定める日
suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2
the provisions amending Article 12-3, paragraphs (3), (5) and (7) of the Supplementary Provisions of the Local Tax Act in Article 1, the provisions amending Article 32, paragraph (4) of the Supplementary Provisions of that Act, the provisions adding two paragraphs to Article 32 of the Supplementary Provisions of that Act (limited to the part relating to Article 32, paragraph (6) of the Supplementary Provisions of that Act), and the provisions of Article 5, paragraphs (2) through (4) and Article 12, paragraph (2) of the Supplementary Provisions: the date specified by Cabinet Order
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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-4051-4/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-2
**第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）附則第三条の三第一項及び第二項の規定は、平成五年度以後の年度分の個人の道府県民税について適用し、平成四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-4051-4/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-2/par-1
The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1993, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.
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**第二項** 新法第三十四条第一項第五号の四の規定（同号イの規定に関する部分に限る。）は、道府県民税の所得割の納税義務者が平成五年一月一日以後に都道府県、市町村又は特別区に対して支出する寄附金について適用する。
suppl-4051-4/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-2/par-2
The provisions of Article 34, paragraph (1), item (v)-4 of the New Act (limited to the part relating to the provisions of (a) of that item) apply to donations that a person liable for the income levy of prefectural inhabitant tax makes to a prefecture, municipality or special ward on or after January 1, 1993.
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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-4051-4/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-3
**第一項** 新法第七十二条の十八第一項及び第二項の規定は、平成五年度分の個人の事業税から適用し、平成四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-4051-4/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-3/par-1
The provisions of Article 72-18, paragraphs (1) and (2) of the New Act apply from individual enterprise tax for fiscal year 1993, and with regard to individual enterprise tax for fiscal years up to and including fiscal year 1992, 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-4051-4/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-4
**第一項** 新法の規定中不動産取得税に関する部分は、平成五年四月一日（以下「施行日」という。）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-4051-4/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-4/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 April 1, 1993 (hereinafter referred to as 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.
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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-4051-4/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5
**第一項** 別段の定めがあるものを除き、新法附則第十二条の三の規定は、平成五年度以後の年度分の自動車税について適用し、平成四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-4051-4/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-1
Except as otherwise specially provided, 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 1993, and with regard to automobile tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.
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**第二項** 第一条の規定による改正前の地方税法（以下この条において「改正前の地方税法」という。）附則第十二条の三第三項に規定する昭和六十三年規制適合車等（附則第一条第二号に掲げる規定の施行の日前に取得されたもの又は同項に規定する昭和五十四年規制適合車につき同日前に抹消登録を受けた者が、当該自動車に代わるものとして同日以後に取得したものに限り、新法附則第十二条の三第三項の規定の適用を受けるものを除く。）に対して課する平成五年度分の自動車税については、なお従前の例による。
suppl-4051-4/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-2
With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1988 regulations, etc. prescribed in Article 12-3, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Pre-amendment Local Tax Act" in this Article) (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations prescribed in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (3) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern.
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**第三項** 改正前の地方税法附則第十二条の三第五項に規定する平成元年規制適合車等（附則第一条第二号に掲げる規定の施行の日前に取得されたもの又は同項の昭和五十四年規制適合車につき同日前に抹消登録を受けた者が、当該自動車に代わるものとして同日以後に取得したものに限り、新法附則第十二条の三第五項の規定の適用を受けるものを除く。）に対して課する平成五年度分の自動車税については、なお従前の例による。
suppl-4051-4/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-3
With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1989 regulations, etc. prescribed in Article 12-3, paragraph (5) of the Supplementary Provisions of the Pre-amendment Local Tax Act (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations referred to in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (5) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern.
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**第四項** 改正前の地方税法附則第十二条の三第七項に規定する平成二年規制適合車（附則第一条第二号に掲げる規定の施行の日前に取得されたもの又は同項の昭和五十四年規制適合車につき同日前に抹消登録を受けた者が、当該自動車に代わるものとして同日以後に取得したものに限り、新法附則第十二条の三第七項の規定の適用を受けるものを除く。）に対して課する平成五年度分の自動車税については、なお従前の例による。
suppl-4051-4/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-4
With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1990 regulations prescribed in Article 12-3, paragraph (7) of the Supplementary Provisions of the Pre-amendment Local Tax Act (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations referred to in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (7) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern.
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### 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
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suppl-4051-4/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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、平成五年度以後の年度分の個人の市町村民税について適用し、平成四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-4051-4/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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 years beginning with fiscal year 1993, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.
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**第二項** 新法第三百十四条の二第一項第五号の四の規定（同号イの規定に関する部分に限る。）は、市町村民税の所得割の納税義務者が平成五年一月一日以後に都道府県、市町村又は特別区に対して支出する寄附金について適用する。
suppl-4051-4/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-6/par-2
The provisions of Article 314-2, paragraph (1), item (v)-4 of the New Act (limited to the part relating to the provisions of (a) of that item) apply to donations that a person liable for the income levy of municipal inhabitant tax makes to a prefecture, municipality or special ward on or after January 1, 1993.
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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
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suppl-4051-4/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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、平成五年度以後の年度分の固定資産税について適用し、平成四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-4051-4/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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 years beginning with fiscal year 1993, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.
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**第二項** 新法第三百四十九条の三第三十四項の規定は、平成四年一月二日以後に敷設された同項に規定する線路設備に対して課する平成五年度以後の年度分の固定資産税について適用し、平成四年一月一日までに敷設された第一条の規定による改正前の地方税法（以下「旧法」という。）第三百四十九条の三第三十四項に規定する線路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-4051-4/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-2
The provisions of Article 349-3, paragraph (34) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1993 imposed on track facilities prescribed in that paragraph that are laid on or after January 2, 1992, and with regard to fixed assets tax imposed on track facilities prescribed in Article 349-3, paragraph (34) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that were laid on or before January 1, 1992, the provisions then in force continue to govern.
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**第三項** 平成二年四月一日から平成四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十四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-4051-4/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-3
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1990 and March 31, 1992, the provisions then in force continue to govern.
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**第四項** 昭和六十三年十二月二十九日から平成四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三十二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-4051-4/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-4
With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that were acquired between December 29, 1988 and March 31, 1992, the provisions then in force continue to govern.
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**第五項** 平成二年一月二日から平成四年一月一日までの間に新築された旧法附則第十六条第六項に規定する住宅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-4051-4/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-5
With regard to fixed assets tax imposed on dwellings prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly built between January 2, 1990 and January 1, 1992, the provisions then in force continue to govern.
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**第六項** 新法第三百四十九条の三の二、附則第十七条、第十七条の二第一項、第十八条、第十八条の二、第十九条の三、第十九条の四、第二十二条第一項、第二十四条、第二十八条並びに第二十九条の六第一項及び第二項の規定は、平成六年度以後の年度分の固定資産税について適用し、平成五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-4051-4/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-6
The provisions of Article 349-3-2 of the New Act, and Article 17, Article 17-2, paragraph (1), Article 18, Article 18-2, Article 19-3, Article 19-4, Article 22, paragraph (1), Article 24, Article 28, and Article 29-6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1994, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern.
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### 第八条
suppl-4051-4/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-8
**第一項** 平成六年度分の固定資産税に限り、新法附則第十八条第一項又は第十九条の四の規定の適用を受ける土地に対して課する固定資産税については、市町村長は、新法附則第二十八条第一項の規定により土地課税台帳等に登録された同項各号に定める額及び同項の比準課税標準額並びに同条第二項の規定により土地課税台帳等に登録された同項各号に定める額については、これらの額を当該土地の所有者に通知することにより新法第四百十五条の規定による固定資産課税台帳の縦覧に代えることができる。この場合において、当該土地の新法附則第二十八条第一項の比準課税標準額に係る新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項及び新法第四百三十二条第一項の規定の適用については、新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項中「第四百十五条第一項の規定によつて固定資産課税台帳を縦覧に供した日以後において固定資産の価格等（附則第二十八条第一項の比準課税標準額を含む。以下本項において同じ。）の登録がなされていないこと又は登録された価格等」とあるのは「地方税法等の一部を改正する法律（平成五年法律第四号）附則第八条の規定による附則第二十八条第一項の比準課税標準額の通知をした日以後において当該通知に係る同項の比準課税標準額」と、「価格若しくは同項の比準課税標準額」とあるのは「同項の比準課税標準額」と、「価格等を」とあるのは「同項の比準課税標準額を」と、新法第四百三十二条第一項中「第四百十五条第一項（第四百十九条第三項の場合を含む。）の縦覧期間の初日からその末日後十日までの間において、又は第四百十七条第一項」とあるのは「地方税法等の一部を改正する法律（平成五年法律第四号）附則第八条の規定による附則第二十八条第一項の比準課税標準額の通知を受けた日又は同法附則第八条の規定により読み替えて適用される第四百十七条第一項」とする。
suppl-4051-4/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-8/par-1
For fixed assets tax for fiscal year 1994 only, with regard to fixed assets tax imposed on land to which Article 18, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act applies, the mayor of the municipality may, with respect to the amounts determined in each item of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base amount under that paragraph, which have been registered in the land tax ledger, etc. pursuant to the provisions of that paragraph, and the amounts determined in each item of Article 28, paragraph (2) of the Supplementary Provisions of the New Act registered in the land tax ledger, etc. pursuant to the provisions of that paragraph, substitute notification of those amounts to the owner of the land for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, with regard to the application of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act, concerning the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, in Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act, "that, on or after the day on which the fixed assets tax ledger was made available for inspection pursuant to the provisions of Article 415, paragraph (1), the price, etc. of the fixed asset (including the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been registered, or the registered price, etc." is deemed to be replaced with "on or after the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), the comparison-based tax base amount under that paragraph pertaining to that notification", "price or the comparison-based tax base amount under that paragraph" is deemed to be replaced with "the comparison-based tax base amount under that paragraph", and "the price, etc." is deemed to be replaced with "the comparison-based tax base amount under that paragraph", and in Article 432, paragraph (1) of the New Act, "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) to 10 days after the last day thereof, or Article 417, paragraph (1)" is deemed to be replaced with "the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 8 of the Supplementary Provisions of that Act".
machine translation, not official
### 第九条（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area
caption: machine translation, not official
suppl-4051-4/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9
**第一項** 新法附則第十九条の三及び第二十七条の規定は、平成五年度に係る賦課期日において所在する旧法附則第十九条の二第一項に規定する市街化区域農地で平成五年度分の固定資産税について旧法附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定の適用を受けたもの（同条第二項の規定により平成三年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地又は同条第三項において準用する同条第二項の規定により市街化区域設定年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地のうち、当該みなされた土地に類似する市街化区域農地が平成五年度分の固定資産税について同条第一項ただし書の規定の適用を受けた土地である場合における当該みなされた土地を含む。）に対して課する平成六年度から平成八年度までの各年度分の固定資産税又は都市計画税については、適用しない。
suppl-4051-4/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-1
The provisions of Articles 19-3 and 27 of the Supplementary Provisions of the New Act do not apply to fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 1996 imposed on farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the Former Act, located on the assessment date for fiscal year 1993, to which the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including the case where applied mutatis mutandis pursuant to Article 19-3, paragraph (3) of the Supplementary Provisions of the Former Act) applied with regard to fixed assets tax for fiscal year 1993 (including, among land deemed under Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act to have been located as farmland in an urbanization promotion area on the assessment date for fiscal year 1991, or land deemed under Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act as applied mutatis mutandis pursuant to paragraph (3) of that Article to have been located as farmland in an urbanization promotion area on the assessment date for the fiscal year in which the urbanization promotion area was designated, such deemed land, where farmland in an urbanization promotion area similar to the deemed land is land to which the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act applied with regard to fixed assets tax for fiscal year 1993).
machine translation, not official
**第二項** 旧法附則第十九条の三及び第二十七条の規定は、前項の規定の適用を受ける市街化区域農地に対して課する平成六年度から平成八年度までの各年度分の固定資産税又は都市計画税については、なおその効力を有する。この場合において、旧法附則第十九条の三第一項中「二分の一」とあるのは「三分の一」と、旧法附則第二十七条中「前条」とあるのは「附則第二十六条」と、「附則第十九条の三」とあるのは「地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三」と、「二分の一」とあるのは「三分の一」と、「価格」」とあるのは「価格の三分の二の額」」とする。
suppl-4051-4/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2
The provisions of Articles 19-3 and 27 of the Supplementary Provisions of the Former Act remain in force with regard to fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 1996 imposed on farmland in an urbanization promotion area to which the provisions of the preceding paragraph apply. In this case, in Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act, "one-half" is deemed to be replaced with "one-third", and in Article 27 of the Supplementary Provisions of the Former Act, "the preceding Article" is deemed to be replaced with "Article 26 of the Supplementary Provisions", "Article 19-3 of the Supplementary Provisions" is deemed to be replaced with "Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.", "one-half" is deemed to be replaced with "one-third", and "price'" is deemed to be replaced with "two-thirds of the price'".
machine translation, not official
**第三項** 前二項の規定の適用がある場合における地方税法等の一部を改正する法律（平成八年法律第十二号）による改正後の地方税法の規定（固定資産税又は都市計画税に関する部分に限る。）の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
附則第十七条第六号イ 又は第十九条の三 又は地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三
附則第十九条の三の 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三の
附則第十九条の三第一項本文 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項本文
附則第十七条第六号ロ 又は第二十七条 又は地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条
附則第二十七条 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条
附則第十九条の三第一項本文 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項本文
附則第十七条の二第一項 又は第十九条の三 又は地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三
附則第十九条の三の 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三の
附則第十九条の三第一項本文 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項本文
附則第十七条の二第二項 又は第二十七条 又は地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条
附則第二十七条 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条
附則第十九条の三第一項本文 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項本文
附則第十九条の四第一項 前条 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三
前年度分の固定資産税の課税標準額 前年度分の固定資産税の課税標準額（当該市街化区域農地のうち、当該年度分の固定資産税額の算定について同条第一項ただし書（同条第三項において準用する場合を含む。）の規定の適用を受けるものにあつては、当該前年度分の固定資産税の課税標準額に当該年度に係る同条第一項の表の下欄に掲げる率を乗じて得た額）
附則第十九条の四第二項 「前項」とあり、及び「附則第十八条第一項」とあるのは「附則第十九条の四第一項」 「前項の「前年度分」とあるのは「地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第三項において読み替えて適用される附則第十九条の四第一項の「前年度分」
「市街化区域農地」 「市街化区域農地」と、「前項の規定」とあるのは「平成五年改正法附則第九条第三項において読み替えて適用される附則第十九条の四第一項の規定」
市街化区域農地調整固定資産税額」 市街化区域農地調整固定資産税額」と、「地方税法の一部を改正する法律（平成七年法律第四十号）による改正前の地方税法（以下本号において「平成七年改正前の地方税法」という。）」とあるのは「地方税法の一部を改正する法律（平成七年法律第四十号。以下本号において「平成七年改正法」という。）による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正法による改正前の地方税法（以下本号において「平成七年改正前の地方税法」という。）」と、「平成七年改正前の地方税法附則第十八条第一項」とあるのは「平成七年改正法による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正前の地方税法附則第十九条の四第一項」と、「地方税法等の一部を改正する法律（平成八年法律第十二号）第一条の規定による改正前の地方税法（以下本号において「平成八年改正前の地方税法」という。）」とあるのは「地方税法等の一部を改正する法律（平成八年法律第十二号。以下本号において「平成八年改正法」という。）附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正法第一条の規定による改正前の地方税法（以下本号において「平成八年改正前の地方税法」という。）」と、「平成八年改正前の地方税法附則第十八条第一項」とあるのは「平成八年改正法附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正前の地方税法附則第十九条の四第一項」と、「、平成七年改正前の地方税法」とあるのは「、平成七年改正法による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正前の地方税法」と、「負担調整率に平成八年改正前の地方税法」とあるのは「負担調整率に平成八年改正法附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正前の地方税法」
附則第十九条の四第五項 前条 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三
附則第二十三条 附則第十九条の三 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三
附則第二十七条の二第一項 前条 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条
附則第十九条の三 同項においてなお効力を有するものとして読み替えて適用される同法附則第十九条の三
前年度分の都市計画税の課税標準額 前年度分の都市計画税の課税標準額（当該市街化区域農地のうち、当該年度分の都市計画税額の算定について同条第一項ただし書（同条第三項において準用する場合を含む。）の規定の例によることとされるものにあつては、当該前年度分の都市計画税の課税標準額に当該年度に係る同条第一項の表の下欄に掲げる率を乗じて得た額）
附則第二十七条の二第二項 「前項」とあり、及び「附則第十八条第一項」とあるのは「附則第二十七条の二第一項」と、「前年度分の固定資産税」とあるのは「前年度分の都市計画税」 「前項の「前年度分の固定資産税」とあるのは「地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第三項において読み替えて適用される附則第二十七条の二第一項の「前年度分の都市計画税」
除く。）」 除く。）」と、「前項の規定」とあるのは「平成五年改正法附則第九条第三項において読み替えて適用される附則第二十七条の二第一項の規定」
「前条第四項」 「前条第四項」と、「地方税法の一部を改正する法律（平成七年法律第四十号）による改正前の地方税法（以下本号において「平成七年改正前の地方税法」という。）」とあるのは「地方税法の一部を改正する法律（平成七年法律第四十号。以下本号において「平成七年改正法」という。）による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正法による改正前の地方税法（以下本号において「平成七年改正前の地方税法」という。）」と、「平成七年改正前の地方税法附則第十八条第一項」とあるのは「平成七年改正法による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正前の地方税法附則第二十七条の二第一項」と、「地方税法等の一部を改正する法律（平成八年法律第十二号）第一条の規定による改正前の地方税法（以下本号において「平成八年改正前の地方税法」という。）」とあるのは「地方税法等の一部を改正する法律（平成八年法律第十二号。以下本号において「平成八年改正法」という。）附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正法第一条の規定による改正前の地方税法（以下本号において「平成八年改正前の地方税法」という。）」と、「平成八年改正前の地方税法附則第十八条第一項」とあるのは「平成八年改正法附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正前の地方税法附則第二十七条の二第一項」と、「、平成七年改正前の地方税法」とあるのは「、平成七年改正法による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成七年改正前の地方税法」と、「負担調整率に平成八年改正前の地方税法」とあるのは「負担調整率に平成八年改正法附則第二十条の規定による改正前の平成五年改正法附則第九条第三項において読み替えて適用される平成八年改正前の地方税法」
附則第二十七条の二第五項 特定市街化区域農地に 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三の規定の適用を受ける市街化区域農地（以下本条において「特定市街化区域農地」という。）に
附則第二十八条第三項 附則第十九条の三 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三
附則第二十八条第六項 附則第十九条の三第一項 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項
附則第二十九条 附則第十九条の三及び第二十七条 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三及び地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条
附則第二十九条の二 附則第十九条の三の 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三の
附則第十九条の三、第十九条の四、第二十七条又は第二十七条の二 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三、附則第十九条の四、地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条又は附則第二十七条の二
附則第二十九条の四第一項 附則第十九条の三第一項ただし書 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項ただし書
附則第二十七条又は第二十七条の二 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条又は附則第二十七条の二
附則第二十九条の五第十九項 附則第十九条の三第一項ただし書 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三第一項ただし書
附則第二十九条の七第一項 附則第十九条の三、 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三、
（附則第十九条の三 （地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三
附則第二十七条 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条
附則第二十九条の七第二項 附則第十九条の三、第十九条の四、第二十七条、第二十七条の二 地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第十九条の三、附則第十九条の四、地方税法等の一部を改正する法律附則第九条第二項においてなお効力を有するものとして読み替えて適用される同法による改正前の地方税法附則第二十七条、附則第二十七条の二
suppl-4051-4/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-3
In the case where the provisions of the preceding two paragraphs apply, with respect to the application of the provisions of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) (limited to the part relating to fixed assets tax or city planning tax), the words set forth in the middle column of the following table in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the words set forth in the right-hand column of the same table, respectively.
Article 17, item (vi), (a) of the Supplementary Provisions or Article 19-3 or Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 19-3, paragraph (1), main clause of the Supplementary Provisions Article 19-3, paragraph (1), main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 17, item (vi), (b) of the Supplementary Provisions or Article 27 or Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 27 of the Supplementary Provisions Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 19-3, paragraph (1), main clause of the Supplementary Provisions Article 19-3, paragraph (1), main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 17-2, paragraph (1) of the Supplementary Provisions or Article 19-3 or Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 19-3, paragraph (1), main clause of the Supplementary Provisions Article 19-3, paragraph (1), main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 17-2, paragraph (2) of the Supplementary Provisions or Article 27 or Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 27 of the Supplementary Provisions Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 19-3, paragraph (1), main clause of the Supplementary Provisions Article 19-3, paragraph (1), main clause of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 19-4, paragraph (1) of the Supplementary Provisions the preceding Article Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
the tax base amount of fixed assets tax for the previous fiscal year the tax base amount of fixed assets tax for the previous fiscal year (for farmland in an urbanization promotion area among such farmland to which the proviso to paragraph (1) of Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (including the case where applied mutatis mutandis pursuant to paragraph (3) of that Article 19-3) applies in calculating the amount of fixed assets tax for the relevant fiscal year, the amount obtained by multiplying the tax base amount of fixed assets tax for that previous fiscal year by the rate set forth in the right-hand column of the table in paragraph (1) of that Article 19-3 for the relevant fiscal year)
Article 19-4, paragraph (2) of the Supplementary Provisions "the preceding paragraph" and "Article 18, paragraph (1) of the Supplementary Provisions" are deemed to be replaced with "Article 19-4, paragraph (1) of the Supplementary Provisions" "in the preceding paragraph, 'the previous fiscal year' is deemed to be replaced with 'the "previous fiscal year" in Article 19-4, paragraph (1) of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter referred to as the "1993 Amending Act" in this paragraph)
"farmland in an urbanization promotion area" "farmland in an urbanization promotion area", and "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of Article 19-4, paragraph (1) of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act"
adjusted fixed assets tax amount for farmland in an urbanization promotion area" adjusted fixed assets tax amount for farmland in an urbanization promotion area", "the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 40 of 1995) (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in this item)" is deemed to be replaced with "the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 40 of 1995; hereinafter referred to as the '1995 Amending Act' in this item), as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in this item)", "Article 18, paragraph (1) of the Supplementary Provisions of the Pre-1995 Amendment Local Tax Act" is deemed to be replaced with "Article 19-4, paragraph (1) of the Supplementary Provisions of the Pre-1995 Amendment Local Tax Act, as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", "the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in this item)" is deemed to be replaced with "the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996; hereinafter referred to as the '1996 Amending Act' in this item), as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in this item)", "Article 18, paragraph (1) of the Supplementary Provisions of the Pre-1996 Amendment Local Tax Act" is deemed to be replaced with "Article 19-4, paragraph (1) of the Supplementary Provisions of the Pre-1996 Amendment Local Tax Act, as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act", ", the Pre-1995 Amendment Local Tax Act" is deemed to be replaced with ", the Pre-1995 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", and "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act" is deemed to be replaced with "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act"
Article 19-4, paragraph (5) of the Supplementary Provisions the preceding Article Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 23 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 27-2, paragraph (1) of the Supplementary Provisions the preceding Article Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
the tax base amount of city planning tax for the previous fiscal year the tax base amount of city planning tax for the previous fiscal year (for farmland in an urbanization promotion area among such farmland for which the rules of the proviso to paragraph (1) of Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (including the case where applied mutatis mutandis pursuant to paragraph (3) of that Article 19-3) are to be followed in calculating the amount of city planning tax for the relevant fiscal year, the amount obtained by multiplying the tax base amount of city planning tax for that previous fiscal year by the rate set forth in the right-hand column of the table in paragraph (1) of that Article 19-3 for the relevant fiscal year)
Article 27-2, paragraph (2) of the Supplementary Provisions "the preceding paragraph" and "Article 18, paragraph (1) of the Supplementary Provisions" are deemed to be replaced with "Article 27-2, paragraph (1) of the Supplementary Provisions", and "fixed assets tax for the previous fiscal year" is deemed to be replaced with "city planning tax for the previous fiscal year" "in the preceding paragraph, 'fixed assets tax for the previous fiscal year' is deemed to be replaced with 'the "city planning tax for the previous fiscal year" in Article 27-2, paragraph (1) of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter referred to as the "1993 Amending Act" in this paragraph)
excluding.)" excluding.)", and "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of Article 27-2, paragraph (1) of the Supplementary Provisions as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act"
"paragraph (4) of the preceding Article" "paragraph (4) of the preceding Article", "the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 40 of 1995) (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in this item)" is deemed to be replaced with "the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 40 of 1995; hereinafter referred to as the '1995 Amending Act' in this item), as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act (hereinafter referred to as the 'Pre-1995 Amendment Local Tax Act' in this item)", "Article 18, paragraph (1) of the Supplementary Provisions of the Pre-1995 Amendment Local Tax Act" is deemed to be replaced with "Article 27-2, paragraph (1) of the Supplementary Provisions of the Pre-1995 Amendment Local Tax Act, as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", "the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in this item)" is deemed to be replaced with "the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996; hereinafter referred to as the '1996 Amending Act' in this item), as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act (hereinafter referred to as the 'Pre-1996 Amendment Local Tax Act' in this item)", "Article 18, paragraph (1) of the Supplementary Provisions of the Pre-1996 Amendment Local Tax Act" is deemed to be replaced with "Article 27-2, paragraph (1) of the Supplementary Provisions of the Pre-1996 Amendment Local Tax Act, as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act", ", the Pre-1995 Amendment Local Tax Act" is deemed to be replaced with ", the Pre-1995 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the 1995 Amending Act", and "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act" is deemed to be replaced with "the burden adjustment rate to the Pre-1996 Amendment Local Tax Act as applied with the replacement of terms under Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amending Act prior to amendment by the provisions of Article 20 of the Supplementary Provisions of the 1996 Amending Act"
Article 27-2, paragraph (5) of the Supplementary Provisions Specified Farmland in an Urbanization Promotion Area farmland in an urbanization promotion area to which the provisions of Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. apply (hereinafter referred to as "Specified Farmland in an Urbanization Promotion Area" in this Article)
Article 28, paragraph (3) of the Supplementary Provisions Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 28, paragraph (6) of the Supplementary Provisions Article 19-3, paragraph (1) of the Supplementary Provisions Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 29 of the Supplementary Provisions Articles 19-3 and 27 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. and Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 29-2 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 19-3, Article 19-4, Article 27 or Article 27-2 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., Article 19-4 of the Supplementary Provisions, Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. or Article 27-2 of the Supplementary Provisions
Article 29-4, paragraph (1) of the Supplementary Provisions the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 27 or Article 27-2 of the Supplementary Provisions Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. or Article 27-2 of the Supplementary Provisions
Article 29-5, paragraph (19) of the Supplementary Provisions the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 29-7, paragraph (1) of the Supplementary Provisions Article 19-3 of the Supplementary Provisions, Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.,
(Article 19-3 of the Supplementary Provisions (Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 27 of the Supplementary Provisions Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.
Article 29-7, paragraph (2) of the Supplementary Provisions Article 19-3, Article 19-4, Article 27 and Article 27-2 of the Supplementary Provisions Article 19-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., Article 19-4 of the Supplementary Provisions, Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc., as applied with the replacement of terms as remaining in force under Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., Article 27-2 of the Supplementary Provisions
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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
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suppl-4051-4/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-10
**第一項** 新法附則第三十条の二第一項の規定は、平成五年度以後の年度分の軽自動車税について適用し、平成四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-4051-4/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-10/par-1
The provisions of Article 30-2, paragraph (1) of the Supplementary Provisions of the New Act apply to light motor vehicle tax for fiscal years beginning with fiscal year 1993, and with regard to light motor vehicle tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.
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### 第十一条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
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suppl-4051-4/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-11
**第一項** 旧法第五百八十六条第二項第十三号の二に規定する土地に係る平成七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七年七月五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-4051-4/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-11/par-1
With regard to special land holding tax imposed on land up to fiscal year 1995 relating to land prescribed in Article 586, paragraph (2), item (xiii)-2 of the Former Act, and special land holding tax imposed on the acquisition of land prescribed in that item made on or before July 5, 1995, the provisions then in force continue to govern.
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**第二項** 新法附則第三十一条の三第一項の規定は、平成六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、平成五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-4051-4/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-11/par-2
The provisions of Article 31-3, paragraph (1) of the Supplementary Provisions of the New Act apply to special land holding tax imposed on land for fiscal years beginning with fiscal year 1994, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern.
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### 第十二条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
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suppl-4051-4/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12
**第一項** 新法附則第三十二条第三項の規定は、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-4051-4/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-1
The provisions of Article 32, paragraph (3) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧法附則第三十二条第四項に規定する昭和六十三年規制適合車等の取得（当該取得が附則第一条第二号に掲げる規定の施行の日前に行われた場合又は同項の昭和五十四年四月一日以降に適用されるべきものとして定められた排出ガス保安基準に適合する自動車につき同号に掲げる規定の施行の日前に抹消登録を受けた者が、当該自動車に代わるものとして同日以後に同項に規定する昭和六十三年規制適合車等を取得した場合に限り、当該取得が新法附則第三十二条第四項の規定の適用を受ける場合を除く。）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-4051-4/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-2
With regard to automobile acquisition tax imposed on the acquisition of vehicles complying with the 1988 regulations, etc. prescribed in Article 32, paragraph (4) of the Supplementary Provisions of the Former Act (limited to the case where that acquisition was made before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or where a person who received deregistration before the date of enforcement of the provisions listed in that item for a motor vehicle that complies with the exhaust gas safety standards prescribed to be applied on and after April 1, 1979 referred to in that paragraph acquired the vehicles complying with the 1988 regulations, etc. prescribed in that paragraph on or after that date as a replacement for that motor vehicle, and excluding the case where that acquisition is subject to the application of Article 32, paragraph (4) of the Supplementary Provisions of the New Act), the provisions then in force continue to govern.
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**第三項** 施行日前の旧法附則第三十二条第五項及び第六項に規定する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-4051-4/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-3
With regard to automobile acquisition tax imposed on the acquisition, before the Effective Date, of motor vehicles prescribed in Article 32, paragraphs (5) and (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
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**第四項** 施行日から附則第一条第二号に掲げる規定の施行の日までの間に行われた新法附則第三十二条第七項に規定する自動車の取得に対して課すべき自動車取得税に係る同項の規定の適用については、同項中「第四項又は前項」とあるのは、「第四項」とする。
suppl-4051-4/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-4
With regard to the application of Article 32, paragraph (7) of the Supplementary Provisions of the New Act to automobile acquisition tax to be imposed on the acquisition of motor vehicles prescribed in that paragraph made between the Effective Date and the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, "paragraph (4) or the preceding paragraph" in that paragraph is deemed to be replaced with "paragraph (4)".
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### 第十三条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
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suppl-4051-4/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-13
**第一項** 新法の規定中軽油引取税に関する部分は、施行日以後に行われる新法第七百条の三第三項の燃料炭化水素油の販売及び同条第四項の軽油又は燃料炭化水素油の販売に対して課すべき軽油引取税について適用し、施行日前に行われた旧法第七百条の三第三項の軽油の販売及び同条第四項の燃料炭化水素油の販売に対して課する軽油引取税については、なお従前の例による。
suppl-4051-4/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-13/par-1
The provisions of the New Act relating to light oil delivery tax apply to light oil delivery tax to be imposed on sales of fuel hydrocarbon oil under Article 700-3, paragraph (3) of the New Act and sales of light oil or fuel hydrocarbon oil under paragraph (4) of that Article carried out on or after the Effective Date, and with regard to light oil delivery tax imposed on sales of light oil under Article 700-3, paragraph (3) of the Former Act and sales of fuel hydrocarbon oil under paragraph (4) of that Article carried out before the Effective Date, the provisions then in force continue to govern.
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### 第十四条
suppl-4051-4/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14
**第一項** 新法第七百条の三及び第七百条の四に規定する場合のほか、次の各号に規定する場合には、当該各号に掲げる引渡し等に対し、当該引渡し等を新法第七百条の三第一項の引取りと、当該各号に定める者を同項の引取りを行う者とみなし、当該引渡し等に係る軽油の数量（第三号の場合において、当該軽油が同条第四項の製造された軽油であって当該軽油を所有する石油製品販売業者（同項に規定する石油製品販売業者をいう。以下この条において同じ。）により製造されたものであるときは、同項の軽油以外の炭化水素油の数量に相当する数量を控除した数量とし、第四号の場合には、当該免税証に記載された軽油の数量とする。）を課税標準として、当該各号に定める者の当該引渡し等に直接関係を有する事務所又は事業所（事務所又は事業所がない者にあっては、住所。第五項において同じ。）所在の道府県において、当該各号に定める者に軽油引取税を課する。この場合における軽油引取税の税率は、新法第七百条の七及び附則第三十二条の二第二項の規定にかかわらず、一キロリットルにつき、七千八百円とする。
suppl-4051-4/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1
In addition to the cases prescribed in Articles 700-3 and 700-4 of the New Act, in the cases prescribed in the following items, light oil delivery tax is imposed on the person specified in each such item, with the delivery, etc. set forth in each such item deemed to be a delivery under Article 700-3, paragraph (1) of the New Act and the person specified in each such item deemed to be the person who makes that delivery, with the quantity of light oil pertaining to that delivery, etc. (in the case of item (iii), where that light oil is light oil manufactured under Article 700-3, paragraph (4) of the New Act and was manufactured by the petroleum product seller who owns that light oil (meaning a petroleum product seller prescribed in that paragraph; the same applies hereinafter in this Article), the quantity obtained by deducting the quantity equivalent to hydrocarbon oil other than light oil under that paragraph, and in the case of item (iv), the quantity of light oil stated in the tax exemption certificate) as the tax base, in the prefecture where the office or place of business directly related to that delivery, etc. of the person specified in each such item is located (for a person who has no office or place of business, the address; the same applies in paragraph (5)). The rate of light oil delivery tax in this case is 7,800 yen per kiloliter, notwithstanding Article 700-7 of the New Act and Article 32-2, paragraph (2) of the Supplementary Provisions.
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**一** 平成五年十二月一日前において特約業者若しくは元売業者以外の者（以下この項において「販売業者等」という。）が特約業者又は元売業者から新法附則第三十二条の二第一項に規定する税率（以下この項及び次項において「旧税率」という。）によって軽油引取税を課された、又は課されるべきであった軽油の譲渡を受け、同日以後において特約業者又は元売業者の所有し、又は管理する貯蔵場又は取扱所（第三号において「貯蔵場等」という。）から当該軽油の引渡しを受け、又は移出をした場合における当該軽油の引渡し又は移出 当該販売業者等
suppl-4051-4/art-14/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-1
where, before December 1, 1993, a person other than a contracted dealer or a primary distributor (hereinafter referred to as a "seller, etc." in this paragraph) has received a transfer, from a contracted dealer or a primary distributor, of light oil on which light oil delivery tax was imposed, or should have been imposed, at the rate prescribed in Article 32-2, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter referred to as the "former tax rate" in this paragraph and the following paragraph), and has taken delivery of, or removed, that light oil on or after that date from a storage facility or handling facility owned or managed by a contracted dealer or a primary distributor (referred to as a "storage facility, etc." in item (iii)): that delivery or removal of the light oil, the seller, etc.;
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**二** 平成五年十二月一日前において特約業者又は元売業者が旧税率によって軽油引取税を課された、又は課されるべきであった軽油の譲渡を受け、同日以降において当該譲渡を受けた軽油を譲渡した場合における当該軽油の譲渡 当該特約業者又は元売業者
suppl-4051-4/art-14/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-2
where, before December 1, 1993, a contracted dealer or a primary distributor has received a transfer of light oil on which light oil delivery tax was imposed, or should have been imposed, at the former tax rate, and on or after that date has transferred the light oil of which it received the transfer: that transfer of the light oil, that contracted dealer or primary distributor;
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**三** 平成五年十二月一日において、石油製品販売業者が、自己又は自己以外の販売業者等の管理する貯蔵場等において軽油を所有し、又は特約業者、元売業者若しくは石油製品販売業者以外の者から軽油の保管を委託されている場合における当該軽油の所有又は保管 当該石油製品販売業者
suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
where, on December 1, 1993, a petroleum product seller owns light oil at a storage facility, etc. managed by itself or by a seller, etc. other than itself, or has been entrusted with the storage of light oil by a person other than a contracted dealer, a primary distributor or a petroleum product seller: that ownership or storage of the light oil, that petroleum product seller;
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**四** 平成五年十二月一日前において免税軽油の使用者から免税証の提出を受けて免税軽油を引き渡した石油製品販売業者又は特約業者若しくは元売業者で当該免税証に係る新法第七百条の十五第四項に規定する免税取扱特別徴収義務者以外のものが同日に当該免税証を所持している場合における当該所持 当該石油製品販売業者又は特約業者若しくは元売業者で当該免税証に係る同項に規定する免税取扱特別徴収義務者以外のもの
suppl-4051-4/art-14/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-4
where, before December 1, 1993, a petroleum product seller, or a contracted dealer or a primary distributor (other than a special collection obligor for tax-exempt handling prescribed in Article 700-15, paragraph (4) of the New Act relating to the tax exemption certificate), that received a tax exemption certificate from a user of tax-exempt light oil and delivered the tax-exempt light oil, is in possession of that tax exemption certificate on that date: that possession, that petroleum product seller, or contracted dealer or primary distributor (other than a special collection obligor for tax-exempt handling prescribed in that paragraph relating to the tax exemption certificate).
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**第二項** 平成五年十二月一日以降に新法第七百条の三第三項の燃料炭化水素油の販売又は同条第四項の軽油若しくは燃料炭化水素油の販売が行われた場合において、当該軽油又は燃料炭化水素油に旧税率によって軽油引取税が課された、又は課されるべきであった軽油（前項第一号から第三号までの規定により軽油引取税が課され、又は課されるべき軽油を除く。）が含まれているときに課する軽油引取税については、同条第三項及び第四項中「炭化水素油の数量」とあるのは、「炭化水素油の数量（附則第三十二条の二第一項に規定する税率によつて軽油引取税が課された、又は課されるべきであつた軽油にあつては、当該軽油に相当する部分の数量に〇・七五八を乗じて得た数量）」とする。
suppl-4051-4/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-2
In the case where, on or after December 1, 1993, a sale of fuel hydrocarbon oil under Article 700-3, paragraph (3) of the New Act or a sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article is made, and that light oil or fuel hydrocarbon oil includes light oil on which light oil delivery tax was imposed, or should have been imposed, at the former tax rate (excluding light oil on which light oil delivery tax is imposed, or should be imposed, pursuant to paragraph (1), items (i) through (iii) of the preceding paragraph), with regard to the light oil delivery tax imposed, "the quantity of hydrocarbon oil" in paragraphs (3) and (4) of that Article is deemed to be replaced with "the quantity of hydrocarbon oil (for light oil on which light oil delivery tax was imposed, or should have been imposed, at the rate prescribed in Article 32-2, paragraph (1) of the Supplementary Provisions, the quantity obtained by multiplying the quantity of the portion equivalent to that light oil by 0.758)".
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**第三項** 第一項第三号及び第四号の規定は、同一の石油製品販売業者について、同項第三号の所有又は保管に係る軽油の数量と同項第四号の免税証に記載された軽油の数量とを合計した数量が同一道府県内において一キロリットル未満である場合には、適用しない。
suppl-4051-4/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-3
The provisions of items (iii) and (iv) of paragraph (1) do not apply, for the same petroleum product seller, where the total of the quantity of light oil relating to the ownership or storage under item (iii) of that paragraph and the quantity of light oil stated in the tax exemption certificate under item (iv) of that paragraph is less than one kiloliter within the same prefecture.
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**第四項** 第一項第一号から第三号までの規定により軽油引取税を課する場合には、新法第七百条の五第二号の規定は、適用しない。
suppl-4051-4/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-4
Where light oil delivery tax is imposed pursuant to the provisions of paragraph (1), items (i) through (iii), the provisions of Article 700-5, item (ii) of the New Act do not apply.
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**第五項** 第一項第二号から第四号までの場合における軽油引取税の徴収は、申告納付の方法によるものとし、これらの規定によって軽油引取税を課される特約業者、元売業者又は石油製品販売業者は、平成五年十二月一日（同項第二号の場合には、特約業者又は元売業者が同号の譲渡をした日）から起算して一月以内に、軽油引取税の課税標準量、税額その他当該道府県の条例で定める事項を記載した申告書を、同号の譲渡、同項第三号の所有若しくは保管又は同項第四号の所持に直接関連を有する事務所又は事業所所在地の道府県知事に提出し、かつ、その申告した税額を当該道府県に納付しなければならない。この場合には、この項の規定によって納付すべき軽油引取税は新法第七百条の十四の規定によって納付すべき軽油引取税と、この項の規定による申告書は同条の規定による申告書と、この項の納期限は同条の納期限とみなして、新法第四章第二節第二款及び第四款の規定を適用する。
suppl-4051-4/art-14/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-5
The collection of light oil delivery tax in the cases of paragraph (1), items (ii) through (iv) is to be by filing and payment, and a contracted dealer, primary distributor or petroleum product seller on whom light oil delivery tax is imposed pursuant to those provisions must, within one month from December 1, 1993 (in the case of paragraph (1), item (ii), the day on which the contracted dealer or primary distributor made the transfer under that item), submit a return stating the tax base quantity of light oil delivery tax, the amount of tax and other matters specified by the Prefectural Ordinance, to the prefectural governor of the prefecture where the office or place of business directly related to the transfer under that item, the ownership or storage under item (iii) of that paragraph, or the possession under item (iv) of that paragraph is located, and pay the declared amount of tax to that prefecture. In this case, the provisions of Chapter IV, Section 2, Subsections 2 and 4 of the New Act apply, with the light oil delivery tax to be paid pursuant to the provisions of this paragraph deemed to be the light oil delivery tax to be paid pursuant to the provisions of Article 700-14 of the New Act, the return under the provisions of this paragraph deemed to be the return under the provisions of that Article, and the due date for payment under this paragraph deemed to be the due date for payment under that Article.
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**第六項** 道府県知事は、前項の規定により申告納付すべき軽油引取税の額が五万円を超える場合には、当該特約業者、元売業者又は石油製品販売業者の申請により、三月以内の期間を限って徴収の猶予をすることができる。この場合において、必要があると認めるときは、道府県知事は、当該特約業者、元売業者又は石油製品販売業者から担保を徴することができる。
suppl-4051-4/art-14/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-6
Where the amount of light oil delivery tax to be paid by filing and payment pursuant to the provisions of the preceding paragraph exceeds 50,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or petroleum product seller, grant a deferral of collection for a period not exceeding three months. In this case, where the prefectural governor finds it necessary, the prefectural governor may take security from the contracted dealer, primary distributor or petroleum product seller.
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**第七項** 新法第十五条第四項、第十五条の二第一項、第十五条の三及び第十六条の二第一項から第三項までの規定は前項前段の規定による徴収の猶予について、新法第十一条、第十六条第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項後段の規定による担保について準用する。
suppl-4051-4/art-14/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-7
The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1), Article 15-3 and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the first sentence of the preceding paragraph, and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) of the New Act apply mutatis mutandis to the security under the second sentence of the preceding paragraph.
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**第八項** 道府県知事は、第六項の規定によって徴収の猶予をした場合には、その徴収の猶予をした税額に係る延滞金額のうち当該徴収の猶予をした期間に対応する部分の金額を免除するものとする。
suppl-4051-4/art-14/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-8
Where the prefectural governor has granted a deferral of collection pursuant to the provisions of paragraph (6), the prefectural governor is to exempt the portion of the amount of delinquency charge on the tax amount for which the deferral of collection was granted that corresponds to the period of that deferral of collection.
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### 第十五条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
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suppl-4051-4/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15
**第一項** 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五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五年前の年分の個人の事業及び平成五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-4051-4/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15/par-1
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) 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 1993 (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 1993, and the business of individuals for 1993 that was abolished before the Effective Date, the provisions then in force continue to govern.
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**第二項** 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-4051-4/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15/par-2
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) 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) 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.
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### 第十六条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
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suppl-4051-4/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-16
**第一項** 次項に定めるものを除き、新法の規定中都市計画税に関する部分は、平成五年度以後の年度分の都市計画税について適用し、平成四年度分までの都市計画税については、なお従前の例による。
suppl-4051-4/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-16/par-1
Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal years beginning with fiscal year 1993, and with regard to city planning tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.
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**第二項** 新法第七百二条の三、附則第十七条、第十七条の二第二項、第二十五条、第二十五条の二、第二十七条、第二十七条の二並びに第二十九条の六第一項及び第二項の規定は、平成六年度以後の年度分の都市計画税について適用し、平成五年度分までの都市計画税については、なお従前の例による。
suppl-4051-4/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-16/par-2
The provisions of Article 702-3 of the New Act, and Article 17, Article 17-2, paragraph (2), Article 25, Article 25-2, Article 27, Article 27-2, and Article 29-6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal years beginning with fiscal year 1994, and with regard to city planning tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern.
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### 第十七条（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-4051-4/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-17
**第一項** 新法第七百三条の四第十七項の規定は、平成五年度以後の年度分の国民健康保険税について適用し、平成四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-4051-4/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-17/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 1993, and with regard to national health insurance tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.
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### 第十八条（優良住宅地の造成等のために土地等を譲渡した場合の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に関する経過措置） — Transitional Measures Concerning Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-term Capital Gains Where Land, Etc. Is Transferred for the Development of Superior Residential Land, etc.
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suppl-4051-4/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-18
**第一項** 新法附則第三十四条の二第二項、第四項及び第六項の規定は、所得割の納税義務者が施行日以後に行う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施行日前に行った旧法附則第三十四条の二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。
suppl-4051-4/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-18/par-1
The provisions of Article 34-2, paragraphs (2), (4) and (6) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers by a person liable for the income levy on or after the Effective Date that fall under transfers for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and with regard to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers by a person liable for the income levy before the Effective Date that fall under transfers for a determined site for constructing a superior residential area, etc. prescribed in Article 34-2, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
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### 第十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4051-4/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-19
**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-4051-4/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-19/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.
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### 第二十二条（政令への委任） — Delegation to Cabinet Order
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suppl-4051-4/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-22
**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-4051-4/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-22/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.
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---
## Cites
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- suppl-4051-4/art-1/par-1/item-1: 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-4051-4/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-6/par-2
- suppl-4051-4/art-1/par-1/item-1: 第七条第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4051-4/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-6
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- suppl-4051-4/art-1/par-1/item-1: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4051-4/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9
- suppl-4051-4/art-1/par-1/item-1: 第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4051-4/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-11/par-2
- suppl-4051-4/art-1/par-1/item-1: 第十六条第二項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4051-4/art-16/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-16/par-2
- suppl-4051-4/art-1/par-1/item-1: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4051-4/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-18
- suppl-4051-4/art-1/par-1/item-2: 附則第五条第二項から第四項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4051-4/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-2
- suppl-4051-4/art-1/par-1/item-2: 附則第五条第二項から第四項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4051-4/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-3
- suppl-4051-4/art-1/par-1/item-2: 附則第五条第二項から第四項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4051-4/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-4
- suppl-4051-4/art-1/par-1/item-2: 第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4051-4/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-2
- suppl-4051-4/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-4051-4/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-4051-4/art-3/par-1: 新法第七十二条の十八第一項 → 地方税法 第七十二条の十八第一項 (Article 72-18, paragraph (1)), art-72-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-1
- suppl-4051-4/art-3/par-1: 第二項 → 地方税法 第七十二条の十八第二項 (Article 72-18, paragraph (2)), art-72-18/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-2
- suppl-4051-4/art-5/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-4051-4/art-5/par-2: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4051-4/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5
- suppl-4051-4/art-5/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4051-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2
- suppl-4051-4/art-5/par-2: 新法附則第十二条の三第三項 → 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-4051-4/art-5/par-3: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4051-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2
- suppl-4051-4/art-5/par-4: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4051-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2
- suppl-4051-4/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-4051-4/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-4051-4/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-4051-4/art-7/par-6: 新法第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/ja/local-tax-act/art-349-3-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2
- suppl-4051-4/art-7/par-6: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4051-4/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-17
- suppl-4051-4/art-7/par-6: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4051-4/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-18
- suppl-4051-4/art-7/par-6: 第二十二条第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4051-4/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-22/par-1
- suppl-4051-4/art-8/par-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1
- suppl-4051-4/art-8/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4
- suppl-4051-4/art-8/par-1: 新法附則第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1
- suppl-4051-4/art-8/par-1: 同条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2
- suppl-4051-4/art-8/par-1: 新法第四百十五条 → 地方税法 第四百十五条 (Article 415), art-415 — https://japanlaw.org/ja/local-tax-act/art-415 · https://japanlaw.org/l/325AC0000000226/art-415
- suppl-4051-4/art-8/par-1: 新法附則第二十二条第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-4051-4/art-8/par-1: 新法第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/ja/local-tax-act/art-417/par-1 · https://japanlaw.org/l/325AC0000000226/art-417/par-1
- suppl-4051-4/art-8/par-1: 新法第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/ja/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1
- suppl-4051-4/art-8/par-1: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/ja/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1
- suppl-4051-4/art-8/par-1: 地方税法等の一部を改正する法律（平成五年法律第四号）附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4051-4/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-8
- suppl-4051-4/art-8/par-1: 第四百十九条第三項 → 地方税法 第四百十九条第三項 (Article 419, paragraph (3)), art-419/par-3 — https://japanlaw.org/ja/local-tax-act/art-419/par-3 · https://japanlaw.org/l/325AC0000000226/art-419/par-3
- suppl-4051-4/art-9/par-1: 新法附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3
- suppl-4051-4/art-9/par-1: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27
- suppl-4051-4/art-9/par-2: 前項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4051-4/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-1
- suppl-4051-4/art-9/par-2: 地方税法等の一部を改正する法律（平成五年法律第四号）附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4051-4/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2
- suppl-4051-4/art-9/par-3: 前二項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4051-4/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-1
- suppl-4051-4/art-9/par-3: 前二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4051-4/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2
- suppl-4051-4/art-9/par-3: 地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4051-4/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-3
- suppl-4051-4/art-10/par-1: 新法附則第三十条の二第一項 → 地方税法 附則第三十条の二第一項 (Supplementary Provisions, Article 30-2, paragraph (1)), suppl-3251-226/art-30-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-2/par-1
- suppl-4051-4/art-11/par-2: 新法附則第三十一条の三第一項 → 地方税法 附則第三十一条の三第一項 (Supplementary Provisions, Article 31-3, paragraph (1)), suppl-3251-226/art-31-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-1
- suppl-4051-4/art-12/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4051-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2
- suppl-4051-4/art-12/par-2: 同項 → 地方税法 附則第一条第一項 (Supplementary Provisions, Article 1, paragraph (1)), suppl-4051-4/art-1/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1
- suppl-4051-4/art-12/par-4: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4051-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2
- suppl-4051-4/art-14/par-1: 第三号 → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-1: この条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4051-4/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14
- suppl-4051-4/art-14/par-1: 第四号 → 地方税法 附則第十四条第一項第四号 (Supplementary Provisions, Article 14, paragraph (1), item (iv)), suppl-4051-4/art-14/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-4
- suppl-4051-4/art-14/par-1: 第五項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4051-4/art-14/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-5
- suppl-4051-4/art-14/par-1/item-1: この項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4051-4/art-14/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1
- suppl-4051-4/art-14/par-1/item-1: 新法附則第三十二条の二第一項 → 地方税法 附則第三十二条の二第一項 (Supplementary Provisions, Article 32-2, paragraph (1)), suppl-3251-226/art-32-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2/par-1
- suppl-4051-4/art-14/par-1/item-1: 次項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4051-4/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-2
- suppl-4051-4/art-14/par-1/item-1: 第三号 → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-2: 前項第一号から第三号まで → 地方税法 附則第十四条第一項第一号 (Supplementary Provisions, Article 14, paragraph (1), item (i)), suppl-4051-4/art-14/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-1
- suppl-4051-4/art-14/par-2: 前項第一号から第三号まで → 地方税法 附則第十四条第一項第二号 (Supplementary Provisions, Article 14, paragraph (1), item (ii)), suppl-4051-4/art-14/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-2
- suppl-4051-4/art-14/par-2: 前項第一号から第三号まで → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-3: 第一項第三号 → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-3: 第四号 → 地方税法 附則第十四条第一項第四号 (Supplementary Provisions, Article 14, paragraph (1), item (iv)), suppl-4051-4/art-14/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-4
- suppl-4051-4/art-14/par-4: 第一項第一号から第三号まで → 地方税法 附則第十四条第一項第一号 (Supplementary Provisions, Article 14, paragraph (1), item (i)), suppl-4051-4/art-14/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-1
- suppl-4051-4/art-14/par-4: 第一項第一号から第三号まで → 地方税法 附則第十四条第一項第二号 (Supplementary Provisions, Article 14, paragraph (1), item (ii)), suppl-4051-4/art-14/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-2
- suppl-4051-4/art-14/par-4: 第一項第一号から第三号まで → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-5: 第一項第二号から第四号まで → 地方税法 附則第十四条第一項第二号 (Supplementary Provisions, Article 14, paragraph (1), item (ii)), suppl-4051-4/art-14/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-2
- suppl-4051-4/art-14/par-5: 第一項第二号から第四号まで → 地方税法 附則第十四条第一項第三号 (Supplementary Provisions, Article 14, paragraph (1), item (iii)), suppl-4051-4/art-14/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-3
- suppl-4051-4/art-14/par-5: 第一項第二号から第四号まで → 地方税法 附則第十四条第一項第四号 (Supplementary Provisions, Article 14, paragraph (1), item (iv)), suppl-4051-4/art-14/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-4
- suppl-4051-4/art-14/par-5: この項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4051-4/art-14/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-5
- suppl-4051-4/art-14/par-6: 前項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4051-4/art-14/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-5
- suppl-4051-4/art-14/par-7: 新法第十五条第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-15/par-4
- suppl-4051-4/art-14/par-7: 第十五条の二第一項 → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-1
- suppl-4051-4/art-14/par-7: 第十五条の三 → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/ja/local-tax-act/art-15-3 · https://japanlaw.org/l/325AC0000000226/art-15-3
- suppl-4051-4/art-14/par-7: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-1
- suppl-4051-4/art-14/par-7: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-2
- suppl-4051-4/art-14/par-7: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-3
- suppl-4051-4/art-14/par-7: 前項 → 地方税法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4051-4/art-14/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-6
- suppl-4051-4/art-14/par-7: 新法第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/local-tax-act/art-11 · https://japanlaw.org/l/325AC0000000226/art-11
- suppl-4051-4/art-14/par-7: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3
- suppl-4051-4/art-14/par-7: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-4
- suppl-4051-4/art-14/par-7: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1
- suppl-4051-4/art-14/par-7: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2
- suppl-4051-4/art-14/par-8: 第六項 → 地方税法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4051-4/art-14/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-6
- suppl-4051-4/art-15/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-4051-4/art-15/par-1: この項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4051-4/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15/par-1
- suppl-4051-4/art-15/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-4051-4/art-15/par-2: この項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4051-4/art-15/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15/par-2
- suppl-4051-4/art-15/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-4051-4/art-16/par-1: 次項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4051-4/art-16/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-16/par-2
- suppl-4051-4/art-16/par-2: 新法第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3
- suppl-4051-4/art-16/par-2: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4051-4/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-17
- suppl-4051-4/art-17/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-4051-4/art-18/par-1: 新法附則第三十四条の二第二項 → 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-4051-4/art-18/par-1: 第四項 → 地方税法 附則第三十四条の二第四項 (Supplementary Provisions, Article 34-2, paragraph (4)), suppl-3251-226/art-34-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-4
- suppl-4051-4/art-18/par-1: 第六項 → 地方税法 附則第三十四条の二第六項 (Supplementary Provisions, Article 34-2, paragraph (6)), suppl-3251-226/art-34-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-6
- suppl-4051-4/art-22/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-4051-4/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-2
## Cited by
30 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-4051-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2
- 地方税法 附則第五条第二項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-2
- 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-4051-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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-4051-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-4
- 地方税法 附則第七条第六項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-6
- 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-8/par-1
- 地方税法 附則第九条第二項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2
- 地方税法 附則第九条第三項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-3
- 地方税法 附則第十二条第二項（自動車取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-2
- 地方税法 附則第十二条第四項（自動車取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-4
- 地方税法 附則第十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1
- 地方税法 附則第十四条第一項第一号 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-1
- 地方税法 附則第十四条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-2
- 地方税法 附則第十四条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-3
- 地方税法 附則第十四条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-4
- 地方税法 附則第十四条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-5
- 地方税法 附則第十四条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-6
- 地方税法 附則第十四条第七項 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-7
- 地方税法 附則第十四条第八項 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-8
- 地方税法 附則第十五条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15/par-1
- 地方税法 附則第十五条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15/par-2
- 地方税法 附則第十六条第一項（都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-16/par-1
- 地方税法 附則第十六条第二項（都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-16/par-2
- 地方税法 附則第二十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-22/par-1
- 地方税法 附則第十三条第一項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13/par-1
- 地方税法 附則第十三条第二項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13/par-2
- 地方税法 附則第十三条第三項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13/par-3
- 地方税法 附則第十一条第一項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-1
- 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-12/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-20261027T214204-243, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-253, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-254, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-255, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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