# 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-4101-27`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4101-27
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27
- 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 平成一〇年三月三一日法律第二七号
<sup>suppl-4101-27 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1</sup>

**第一項**  この法律は、平成十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。
<sup>suppl-4101-27/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1</sup>
This Act comes into effect on April 1, 1998; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法の目次の改正規定、同法第百二十九条の改正規定及び同法の本則に一章を加える改正規定（同法第七百五十六条第三項及び第四項に係る部分を除く。）並びに附則第十五条の規定及び附則第三十条の規定（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成九年法律第九号）附則第七条第三項の改正規定に限る。）　公布の日から起算して一年を超えない範囲内において政令で定める日
  <sup>suppl-4101-27/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-1</sup>
  The provisions amending the table of contents of the Local Tax Act, the provisions amending Article 129 of that Act, and the provisions adding a chapter to the main body of that Act (excluding the part relating to Article 756, paragraphs (3) and (4) of that Act) in Article 1, the provisions of Article 15 of the Supplementary Provisions, and the provisions of Article 30 of the Supplementary Provisions (limited to the provisions amending Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 9 of 1997)): the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第三十四条及び第三百十四条の二の改正規定、同法附則第四条に一項を加える改正規定、同法附則第三十三条の三の改正規定、同法附則第三十三条の四を削る改正規定、同法附則第三十四条、第三十四条の二、第三十四条の三及び第三十五条の改正規定並びに同法附則第三十五条の五第二項を削る改正規定並びに次条第二項、附則第五条第二項、第十四条及び第十六条の規定　平成十一年四月一日
  <sup>suppl-4101-27/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-2</sup>
  The provisions amending Articles 34 and 314-2 of the Local Tax Act, the provisions adding a paragraph to Article 4 of the Supplementary Provisions of that Act, the provisions amending Article 33-3 of the Supplementary Provisions of that Act, the provisions deleting Article 33-4 of the Supplementary Provisions of that Act, the provisions amending Articles 34, 34-2, 34-3 and 35 of the Supplementary Provisions of that Act, and the provisions deleting Article 35-5, paragraph (2) of the Supplementary Provisions of that Act in Article 1, and the provisions of paragraph (2) of the following Article, Article 5, paragraph (2), Article 14 and Article 16 of the Supplementary Provisions: April 1, 1999
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第七十三条の四第一項第十六号の改正規定（「同項第二号」を「同項第三号」に改める部分及び「、地域産業の高度化に寄与する特定事業の集積の促進に関する法律（昭和六十三年法律第三十二号）第七条第一項第一号に規定する業務（政令で定めるものに限る。）の用に供する不動産」を削る部分を除く。）、同法第七十三条の六第三項の改正規定、同法第五百八十六条第二項第一号の二十の次に五号を加える改正規定（同項第一号の二十三から第一号の二十五までに係る部分に限る。）、同法附則第十一条第八項及び第十五条第十一項の改正規定、同法附則第三十一条の三第九項を同条第十項とし、同条第八項の次に一項を加える改正規定並びに同法附則第三十二条の四を同法附則第三十二条の十一とし、同条の前に七条を加える改正規定（同法附則第三十二条の四第十八項及び第十九項並びに同法附則第三十二条の九第六項に係る部分に限る。）　中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）の施行の日
  <sup>suppl-4101-27/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-3</sup>
  The provisions amending Article 73-4, paragraph (1), item (xvi) of the Local Tax Act in Article 1 (excluding the part replacing "item (ii) of that paragraph" with "item (iii) of that paragraph" and the part deleting ", real property used for the business prescribed in Article 7, paragraph (1), item (i) of the Act on Promotion of Concentration of Specified Businesses Contributing to Advancement of Regional Industry (Act No. 32 of 1988) (limited to that specified by Cabinet Order)"), the provisions amending Article 73-6, paragraph (3) of the Local Tax Act, the provisions adding five items after Article 586, paragraph (2), item (i)-20 of the Local Tax Act (limited to the part relating to items (i)-23 through (i)-25 of that paragraph), the provisions amending Article 11, paragraph (8) and Article 15, paragraph (11) of the Supplementary Provisions of the Local Tax Act, the provisions making Article 31-3, paragraph (9) of the Supplementary Provisions of the Local Tax Act paragraph (10) of that Article and adding a paragraph after paragraph (8) of that Article, and the provisions making Article 32-4 of the Supplementary Provisions of the Local Tax Act Article 32-11 of the Supplementary Provisions of the Local Tax Act and adding seven Articles before that Article (limited to the part relating to Article 32-4, paragraphs (18) and (19) of the Supplementary Provisions of the Local Tax Act and Article 32-9, paragraph (6) of the Supplementary Provisions of the Local Tax Act): the date of enforcement of the Act on Integrated Promotion of Improvement of Urban Areas and Revitalization of Commerce, etc. in Central Urban Areas (Act No. 92 of 1998)
  <sup>machine translation, not official</sup>

  **四**  第一条中地方税法第七十三条の十四第六項の改正規定　食品の製造過程の管理の高度化に関する臨時措置法（平成十年法律第五十九号）の施行の日
  <sup>suppl-4101-27/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-4</sup>
  The provisions amending Article 73-14, paragraph (6) of the Local Tax Act in Article 1: the date of enforcement of the Act on Temporary Measures concerning Sophistication of Management of Food Manufacturing Process (Act No. 59 of 1998)
  <sup>machine translation, not official</sup>

  **五**  第一条中地方税法第五十三条第三項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第三百二十一条の八第三項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第五百八十六条第二項第一号の十の改正規定及び同項第一号の二十の次に五号を加える改正規定（同項第一号の二十一及び第一号の二十二に係る部分に限る。）並びに同法附則第三十二条の四を同法附則第三十二条の十一とし、同条の前に七条を加える改正規定（同法附則第三十二条の四第五項、第十六項及び第十七項並びに同法附則第三十二条の七第八項及び第九項に係る部分に限る。）並びに附則第九条第三項、第五項及び第六項の規定　沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日
  <sup>suppl-4101-27/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-5</sup>
  The provisions amending Article 53, paragraph (3) of the Local Tax Act in Article 1 (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provisions amending Article 321-8, paragraph (3) of the Local Tax Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provisions amending Article 586, paragraph (2), item (i)-10 of the Local Tax Act, the provisions adding five items after item (i)-20 of that paragraph (limited to the part relating to items (i)-21 and (i)-22 of that paragraph), and the provisions making Article 32-4 of the Supplementary Provisions of the Local Tax Act Article 32-11 of the Supplementary Provisions of the Local Tax Act and adding seven Articles before that Article (limited to the part relating to Article 32-4, paragraphs (5), (16) and (17) of the Supplementary Provisions of the Local Tax Act and Article 32-7, paragraphs (8) and (9) of the Supplementary Provisions of the Local Tax Act), and the provisions of Article 9, paragraphs (3), (5) and (6) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998)
  <sup>machine translation, not official</sup>

  **六**  第一条中地方税法第五百八十六条第二項第二十号の四の次に一号を加える改正規定及び同法附則第三十二条の四を同法附則第三十二条の十一とし、同条の前に七条を加える改正規定（同法附則第三十二条の九第七項に係る部分に限る。）　都市再開発法及び都市開発資金の貸付けに関する法律の一部を改正する法律（平成十年法律第八十号）の施行の日
  <sup>suppl-4101-27/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-6</sup>
  The provisions adding an item after Article 586, paragraph (2), item (xx)-4 of the Local Tax Act in Article 1, and the provisions making Article 32-4 of the Supplementary Provisions of the Local Tax Act Article 32-11 of the Supplementary Provisions of the Local Tax Act and adding seven Articles before that Article (limited to the part relating to Article 32-9, paragraph (7) of the Supplementary Provisions of the Local Tax Act): the date of enforcement of the Act Partially Amending the Urban Renewal Act and the Act on Lending of Urban Development Funds (Act No. 80 of 1998)
  <sup>machine translation, not official</sup>

  **七**  第一条中地方税法第七百条の二十の次に二条を加える改正規定及び附則第十一条第一項の規定　平成十年十月一日
  <sup>suppl-4101-27/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-7</sup>
  The provisions adding two Articles after Article 700-20 of the Local Tax Act in Article 1, and the provisions of Article 11, paragraph (1) of the Supplementary Provisions: October 1, 1998
  <sup>machine translation, not official</sup>

  **八**  第一条中地方税法の本則に一章を加える改正規定（同法第七百五十六条第三項及び第四項に係る部分に限る。）　電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）の施行の日
  <sup>suppl-4101-27/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-8</sup>
  The provisions adding a chapter to the main body of the Local Tax Act in Article 1 (limited to the part relating to Article 756, paragraphs (3) and (4) of the Local Tax Act): the date of enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998)
  <sup>machine translation, not official</sup>

  **九**  第一条中地方税法附則第十五条に五項を加える改正規定（同条第四十七項に係る部分に限る。）　医療法の一部を改正する法律（平成九年法律第百二十五号）の施行の日
  <sup>suppl-4101-27/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-9</sup>
  The provisions adding five paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (47) of the Supplementary Provisions of the Local Tax Act): the date of enforcement of the Act Partially Amending the Medical Care Act (Act No. 125 of 1997)
  <sup>machine translation, not official</sup>

### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-2</sup>

**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。）第三十五条並びに新法附則第三条の三第一項及び第二項の規定は、平成十年度以後の年度分の個人の道府県民税について適用し、平成九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。
<sup>suppl-4101-27/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-2/par-1</sup>
The provisions of Article 35 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") and Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1998 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1997.
<sup>machine translation, not official</sup>

**第二項**  新法第三十四条並びに新法附則第三十三条の三から第三十四条の二まで、第三十四条の三及び第三十五条の規定は、平成十一年度以後の年度分の個人の道府県民税について適用し、平成十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。
<sup>suppl-4101-27/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-2/par-2</sup>
The provisions of Article 34 of the New Act and Articles 33-3 through 34-2, Article 34-3 and Article 35 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1999 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1998.
<sup>machine translation, not official</sup>

### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3</sup>

**第一項**  新法第七十二条の十四第一項（租税特別措置法（昭和三十二年法律第二十六号）第五十五条に関する部分に限る。）の規定は、法人の平成十年四月一日（以下「施行日」という。）以後に取得する租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正後の租税特別措置法第五十五条第一項に規定する特定株式等について適用し、法人の施行日前に取得した租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正前の租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
<sup>suppl-4101-27/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3/par-1</sup>
The provisions of Article 72-14, paragraph (1) of the New Act (limited to the part relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) that a corporation acquires on or after April 1, 1998 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) that a corporation acquired before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法第七十二条の十七第一項の規定は、平成十年以後の年の年中における事業の所得に対して課すべき個人の事業税の課税標準である所得の算定について適用し、平成九年以前の年の年中における事業の所得に対して課する個人の事業税の課税標準である所得の算定については、なお従前の例による。
<sup>suppl-4101-27/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3/par-2</sup>
The provisions of Article 72-17, paragraph (1) of the New Act apply to the calculation of income that is the tax base of individual enterprise tax to be imposed on income from business during a year from 1998 onward, and the provisions then in force continue to govern the calculation of income that is the tax base of individual enterprise tax imposed on income from business during a year up to 1997.
<sup>machine translation, not official</sup>

**第三項**  新法第七十二条の二十二第一項第二号、第二項及び第三項並びに第七十二条の四十八第一項並びに新法附則第九条の二第二項の規定は、施行日以後に開始する事業年度分の法人の事業税及び施行日以後の解散又は合併による清算所得に対する法人の事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、施行日前に開始した事業年度分の法人の事業税及び施行日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。
<sup>suppl-4101-27/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3/par-3</sup>
The provisions of Article 72-22, paragraph (1), item (ii), paragraphs (2) and (3), Article 72-48, paragraph (1) and Article 9-2, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger on or after the Effective Date (including corporate enterprise tax for the business year in liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger before the Effective Date.
<sup>machine translation, not official</sup>

### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-4</sup>

**第一項**  新法の規定（新法第七十三条の十から第七十三条の十二までの規定を除く。）中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
<sup>suppl-4101-27/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-4/par-1</sup>
The provisions of the New Act concerning real property acquisition tax (excluding the provisions of Articles 73-10 through 73-12 of the New Act) apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date.
<sup>machine translation, not official</sup>

### 第五条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-5</sup>

**第一項**  新法第三百十条及び第三百十四条の三並びに新法附則第三条の三第三項及び第四項の規定は、平成十年度以後の年度分の個人の市町村民税について適用し、平成九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。
<sup>suppl-4101-27/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-5/par-1</sup>
The provisions of Article 310 and Article 314-3 of the New Act and Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1998 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1997.
<sup>machine translation, not official</sup>

**第二項**  新法第三百十四条の二並びに新法附則第三十三条の三から第三十四条の二まで、第三十四条の三及び第三十五条の規定は、平成十一年度以後の年度分の個人の市町村民税について適用し、平成十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。
<sup>suppl-4101-27/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-5/par-2</sup>
The provisions of Article 314-2 of the New Act and Articles 33-3 through 34-2, Article 34-3 and Article 35 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1999 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1998.
<sup>machine translation, not official</sup>

### 第六条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6</sup>

**第一項**  別段の定めがあるものを除き、新法の規定（新法第三百五十条、第三百五十五条から第三百五十七条まで、第三百八十条から第三百八十二条まで、第三百八十七条、第三百九十四条、第四百九条、第四百十五条、第四百十七条及び第四百十九条の規定を除く。）中固定資産税に関する部分は、平成十年度以後の年度分の固定資産税について適用し、平成九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。
<sup>suppl-4101-27/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax (excluding the provisions of Article 350, Articles 355 through 357, Articles 380 through 382, Article 387, Article 394, Article 409, Article 415, Article 417 and Article 419 of the New Act) apply to fixed assets tax for fiscal year 1998 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1997.
<sup>machine translation, not official</sup>

**第二項**  平成十年一月二日前に取得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。）第三百四十八条第二項第三十二号に規定する固定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。
<sup>suppl-4101-27/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-2</sup>
The provisions then in force continue to govern fixed assets tax imposed on fixed assets prescribed in Article 348, paragraph (2), item (xxxii) of the Local Tax Act as it stood prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that were acquired before January 2, 1998.
<sup>machine translation, not official</sup>

**第三項**  新法第三百四十九条の三第一項の規定は、平成十年一月二日以後に変電所又は送電施設の用に新たに供された同項に規定する償却資産に対して課する平成十一年度以後の年度分の固定資産税について適用し、平成十年一月一日までに変電所又は送電施設の用に新たに供された旧法第三百四十九条の三第一項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4101-27/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-3</sup>
The provisions of Article 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on depreciable assets prescribed in that paragraph that are newly put to use for a substation or power transmission facility on or after January 2, 1998, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were newly put to use for a substation or power transmission facility by January 1, 1998.
<sup>machine translation, not official</sup>

**第四項**  平成十年一月二日前に取得された旧法第三百四十九条の三第二十四項に規定する家屋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。
<sup>suppl-4101-27/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-4</sup>
The provisions then in force continue to govern fixed assets tax imposed on a house prescribed in Article 349-3, paragraph (24) of the Former Act that was acquired before January 2, 1998.
<sup>machine translation, not official</sup>

**第五項**  新法第三百四十九条の三第二十五項の規定は、平成九年一月二日以後に取得された同項に規定する家屋及び償却資産に対して課する平成十年度以後の年度分の固定資産税について適用し、平成九年一月一日までに取得された旧法第三百四十九条の三第二十五項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4101-27/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-5</sup>
The provisions of Article 349-3, paragraph (25) of the New Act apply to fixed assets tax for fiscal year 1998 and thereafter imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1997, and the provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (25) of the Former Act that were acquired by January 1, 1997.
<sup>machine translation, not official</sup>

**第六項**  新法第三百四十九条の三第三十七項の規定は、平成十年一月二日以後に取得された同項に規定する家屋及び償却資産に対して課する平成十一年度以後の年度分の固定資産税について適用する。
<sup>suppl-4101-27/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-6</sup>
The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1998.
<sup>machine translation, not official</sup>

**第七項**  新法第三百四十九条の三第三十八項の規定は、平成十年一月二日以後に変電所又は送電施設の用に新たに供された同項に規定する償却資産に対して課する平成十一年度以後の年度分の固定資産税について適用する。
<sup>suppl-4101-27/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-7</sup>
The provisions of Article 349-3, paragraph (38) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on depreciable assets prescribed in that paragraph that are newly put to use for a substation or power transmission facility on or after January 2, 1998.
<sup>machine translation, not official</sup>

**第八項**  旧法附則第十五条第九項に規定する固定資産のうち騒音を防止するための施設（平成九年一月一日までに取得されたものに限る。以下この項において「騒音防止施設」という。）に対して課する平成十年度分及び平成十一年度分の固定資産税については、同条第九項の規定は、なおその効力を有する。この場合において、騒音防止施設に係る同項の規定の適用については、同項中「平成八年度分及び平成九年度分」とあるのは「平成十年度分及び平成十一年度分」と、「三分の二」とあるのは「六分の五」とする。
<sup>suppl-4101-27/art-6/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-8</sup>
With regard to fixed assets tax for fiscal year 1998 and fiscal year 1999 imposed on facilities for preventing noise (limited to those acquired by January 1, 1997; hereinafter in this paragraph referred to as "noise prevention facilities") among the fixed assets prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act, the provisions of paragraph (9) of that Article remain in force. In this case, in applying the provisions of that paragraph to noise prevention facilities, "fiscal year 1996 and fiscal year 1997" in that paragraph is deemed to be replaced with "fiscal year 1998 and fiscal year 1999", and "two-thirds" is deemed to be replaced with "five-sixths".
<sup>machine translation, not official</sup>

**第九項**  平成三年四月一日から平成十年三月三十一日までの間に旧法附則第十五条第十九項に規定する指定法人により取得された同項に規定する外貿埠頭公団の解散及び業務の承継に関する法律（昭和五十六年法律第二十八号）第三条第一項第二号に規定する業務の用に供する固定資産及び平成五年四月一日から平成十年三月三十一日までの間に旧法附則第十五条第十九項に規定する指定法人に準ずる法人により取得された同項に規定する港湾法（昭和二十五年法律第二百十八号）第五十五条の七第二項に規定する特定用途港湾施設の用に供する固定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。
<sup>suppl-4101-27/art-6/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-9</sup>
The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for the business prescribed in Article 3, paragraph (1), item (ii) of the Act on Dissolution of the Foreign Trade Pier Public Corporation and Succession to Its Business (Act No. 28 of 1981) prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1991 and March 31, 1998 by a designated corporation prescribed in that paragraph, and on fixed assets used for specified-use port facilities prescribed in Article 55-7, paragraph (2) of the Port and Harbour Act (Act No. 218 of 1950) prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1993 and March 31, 1998 by a corporation equivalent to a designated corporation prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第十項**  平成六年一月二日から平成十一年一月一日までの間に設置された旧法附則第十五条第二十六項に規定する構築物に対して課する固定資産税については、同項の規定は、なおその効力を有する。
<sup>suppl-4101-27/art-6/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-10</sup>
The provisions of Article 15, paragraph (26) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on structures prescribed in that paragraph that were installed between January 2, 1994 and January 1, 1999.
<sup>machine translation, not official</sup>

**第十一項**  平成七年四月一日から平成十年三月三十一日までの間に新設された旧法附則第十五条第二十七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。
<sup>suppl-4101-27/art-6/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-11</sup>
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1995 and March 31, 1998.
<sup>machine translation, not official</sup>

**第十二項**  平成八年四月一日から平成十年三月三十一日までの間に新設され、かつ、電気通信事業法（昭和五十九年法律第八十六号）第六条第二項に規定する第一種電気通信事業の用に供された旧法附則第十五条第二十八項に規定する電気通信回線設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4101-27/art-6/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-12</sup>
The provisions then in force continue to govern fixed assets tax imposed on telecommunications circuit facilities prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1996 and March 31, 1998 and used for the Type I telecommunications business prescribed in Article 6, paragraph (2) of the Telecommunications Business Act (Act No. 86 of 1984).
<sup>machine translation, not official</sup>

**第十三項**  平成七年一月二日から平成十年三月三十一日までの間に新たに変電所又は送電施設の用に供された旧法附則第十五条第三十六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。
<sup>suppl-4101-27/art-6/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-13</sup>
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act that were newly put to use for a substation or power transmission facility between January 2, 1995 and March 31, 1998.
<sup>machine translation, not official</sup>

### 第七条
<sup>suppl-4101-27/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-7</sup>

**第一項**  旧法第三百五十条第二項及び第三項の規定は、平成十年度分の固定資産税については、なおその効力を有する。
<sup>suppl-4101-27/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-7/par-1</sup>
The provisions of Article 350, paragraphs (2) and (3) of the Former Act remain in force with respect to fixed assets tax for fiscal year 1998.
<sup>machine translation, not official</sup>

### 第八条（平成十一年度用途変更宅地等及び平成十一年度類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — Transitional Measures concerning Fixed Assets Tax and City Planning Tax Imposed on Building Land, etc. with Changed Use for Fiscal Year 1999 and Building Land, etc. with Similar Changed Use for Fiscal Year 1999
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-8</sup>

**第一項**  市町村は、平成十一年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の四の規定及び新法附則第二十五条の二第二項において読み替えて準用する新法附則第十八条の四の規定を適用しないことができる。この場合において、新法附則第十八条の三第一項中「附則第十八条第二項第一号又は第二号」とあるのは「附則第十八条第二項第一号から第三号まで」と、「平成九年度又は平成十年度」とあるのは「平成十一年度」と、「当該各年度の前年度」とあるのは「平成十年度」と、「当該各年度分」とあるのは「平成十一年度分」と、同条第二項中「附則第十八条第二項第二号」とあるのは「附則第十八条第二項第四号」と、「宅地等で平成九年度」とあるのは「宅地等で平成十一年度」と、「もの（以下本項において「平成九年度の宅地等」という。）又は同条第二項第三号に掲げる宅地等で平成十年度に係る賦課期日において前項の表の上欄に掲げる宅地等に該当するもの（以下本項において「平成十年度の宅地等」という。）」とあるのは「もの」と、「平成九年度の宅地等にあつては平成八年度、平成十年度の宅地等にあつては平成九年度に係る賦課期日（以下本項において「前年度に係る賦課期日」という。）」とあるのは「平成十年度に係る賦課期日」と、「平成九年度の宅地等にあつては平成九年度分、平成十年度の宅地等にあつては平成十年度分」とあるのは「平成十一年度分」と、「が前年度」とあるのは「が平成十年度」と、同条第三項中「平成九年度又は平成十年度」とあるのは「平成十一年度」と、「当該各年度分」とあるのは「平成十一年度分」と、新法附則第二十五条の二第一項中「附則第十八条の三」とあるのは「地方税法等の一部を改正する法律（平成十年法律第二十七号）附則第八条の規定により読み替えられた附則第十八条の三」と、「平成九年度分及び平成十年度分」とあるのは「平成十一年度分」と、「附則第十八条第二項第一号又は第二号」とあるのは「附則第十八条第二項第一号から第三号まで」と、「附則第十八条第二項第二号」とあるのは「附則第十八条第二項第四号」とする。
<sup>suppl-4101-27/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-8/par-1</sup>
A municipality may, for fixed assets tax and city planning tax for fiscal year 1999, as provided by Municipal Ordinance, refrain from applying the provisions of Article 18-4 of the Supplementary Provisions of the New Act and the provisions of Article 18-4 of the Supplementary Provisions of the New Act as applied mutatis mutandis with replacement of terms in Article 25-2, paragraph (2) of the Supplementary Provisions of the New Act. In this case, in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act, "Article 18, paragraph (2), item (i) or (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions", "fiscal year 1997 or fiscal year 1998" is deemed to be replaced with "fiscal year 1999", "the fiscal year preceding each such fiscal year" is deemed to be replaced with "fiscal year 1998", and "each such fiscal year" is deemed to be replaced with "fiscal year 1999"; in paragraph (2) of that Article, "Article 18, paragraph (2), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (iv) of the Supplementary Provisions", "building land, etc. for fiscal year 1997" is deemed to be replaced with "building land, etc. for fiscal year 1999", "that (hereinafter in this paragraph referred to as "building land, etc. for fiscal year 1997"), or building land, etc. listed in Article 18, paragraph (2), item (iii) of the Supplementary Provisions that falls under building land, etc. listed in the left-hand column of the table in the preceding paragraph on the assessment date for fiscal year 1998 (hereinafter in this paragraph referred to as "building land, etc. for fiscal year 1998")" is deemed to be replaced with "that", "for building land, etc. for fiscal year 1997, the assessment date for fiscal year 1996, and for building land, etc. for fiscal year 1998, the assessment date for fiscal year 1997 (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year")" is deemed to be replaced with "the assessment date for fiscal year 1998", "for building land, etc. for fiscal year 1997, for fiscal year 1997, and for building land, etc. for fiscal year 1998, for fiscal year 1998" is deemed to be replaced with "for fiscal year 1999", and "is the previous fiscal year" is deemed to be replaced with "is fiscal year 1998"; in paragraph (3) of that Article, "fiscal year 1997 or fiscal year 1998" is deemed to be replaced with "fiscal year 1999" and "each such fiscal year" is deemed to be replaced with "fiscal year 1999"; and in Article 25-2, paragraph (1) of the Supplementary Provisions of the New Act, "Article 18-3 of the Supplementary Provisions" is deemed to be replaced with "Article 18-3 of the Supplementary Provisions as read with replacements pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 27 of 1998)", "for fiscal year 1997 and fiscal year 1998" is deemed to be replaced with "for fiscal year 1999", "Article 18, paragraph (2), item (i) or (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions", and "Article 18, paragraph (2), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (iv) of the Supplementary Provisions".
<sup>machine translation, not official</sup>

### 第九条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9</sup>

**第一項**  別段の定めがあるものを除き、新法の規定（新法第五百九十条から第五百九十二条までの規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十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、平成九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。
<sup>suppl-4101-27/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land (excluding the provisions of Articles 590 through 592 of the New Act) apply to special land holding tax imposed on land for fiscal year 1998 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1997.
<sup>machine translation, not official</sup>

**第二項**  別段の定めがあるものを除き、新法の規定（第五百九十条から第五百九十二条までの規定を除く。）中土地の取得に対して課する特別土地保有税に関する部分は、施行日以後の土地の取得に対して課すべき特別土地保有税について適用し、施行日前の土地の取得に対して課する特別土地保有税（旧法附則第三十一条の四第二項の規定により課する特別土地保有税を除く。）については、なお従前の例による。
<sup>suppl-4101-27/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-2</sup>
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on the acquisition of land (excluding the provisions of Articles 590 through 592) apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date (excluding special land holding tax imposed pursuant to Article 31-4, paragraph (2) of the Supplementary Provisions of the Former Act).
<sup>machine translation, not official</sup>

**第三項**  新法第五百八十六条第二項第一号の十の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興開発特別措置法の一部を改正する法律の施行の日以後に新設され、又は増設される同号に規定する設備を同号に規定する事業の用に供した場合において当該設備に係る建物の敷地の用に供する土地及び同日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。
<sup>suppl-4101-27/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-3</sup>
The provisions of Article 586, paragraph (2), item (i)-10 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building relating to facilities prescribed in that item that are newly installed or expanded on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, where those facilities are used for the business prescribed in that item, and on land used as the site of a house or structure prescribed in that item that is newly constructed or extended on or after that date.
<sup>machine translation, not official</sup>

**第四項**  新法第五百八十六条第二項第一号の十四の規定（土地に対して課する特別土地保有税に関する部分に限る。）中宿泊施設の用に供する家屋又は構築物の敷地の用に供する土地に関する部分は、施行日以後に新築され、又は増築される当該家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。
<sup>suppl-4101-27/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-4</sup>
The part of the provisions of Article 586, paragraph (2), item (i)-14 of the New Act (limited to the part concerning special land holding tax imposed on land) that concerns land used as the site of a house or structure used for lodging facilities applies to special land holding tax imposed on land used as the site of that house or structure that is newly constructed or extended on or after the Effective Date.
<sup>machine translation, not official</sup>

**第五項**  新法第五百八十六条第二項第一号の二十一の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興開発特別措置法の一部を改正する法律の施行の日以後に新設され、又は増設される同号に規定する設備に係る同号に規定する建物であって同日以後に新築され、又は増築されるものを同号に規定する事業の用に供した場合において、当該建物の敷地の用に供する土地に対して課する特別土地保有税について適用する。
<sup>suppl-4101-27/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-5</sup>
The provisions of Article 586, paragraph (2), item (i)-21 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building prescribed in that item relating to facilities prescribed in that item that are newly installed or expanded on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, where that building, which is newly constructed or extended on or after that date, is used for the business prescribed in that item.
<sup>machine translation, not official</sup>

**第六項**  新法第五百八十六条第二項第一号の二十二の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興開発特別措置法の一部を改正する法律の施行の日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。
<sup>suppl-4101-27/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-6</sup>
The provisions of Article 586, paragraph (2), item (i)-22 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a house or structure prescribed in that item that is newly constructed or extended on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa.
<sup>machine translation, not official</sup>

**第七項**  新法第六百二条、第六百三条の二から第六百三条の三まで、第六百七条第二項、第六百八条第一項第四号、第六百二十六条及び第六百二十九条第六項並びに新法附則第三十一条の二第八項（新法第六百二十六条の規定に関する部分に限る。）、第三十八条第五項（新法第六百二十六条の規定に関する部分に限る。）及び第三十九条第九項（新法第六百二十六条の規定に関する部分に限る。）の規定中土地の取得に対して課する特別土地保有税に関する部分は、施行日以後に取得される土地の取得及び施行日前の土地の取得であって新法第五百九十九条第一項第二号又は第三号の規定により平成十一年二月末日までに申告納付すべきもの（平成十年二月末日までに申告納付した、又は申告納付すべきであったものを除く。以下この項において「平成十一年二月末日までに申告納付すべき土地の取得」という。）に対して課する特別土地保有税について適用し、施行日前の土地の取得（平成十一年二月末日までに申告納付すべき土地の取得を除く。）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。
<sup>suppl-4101-27/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-7</sup>
The part of the provisions of Article 602, Articles 603-2 through 603-3, Article 607, paragraph (2), Article 608, paragraph (1), item (iv), Article 626 and Article 629, paragraph (6) of the New Act, and of Article 31-2, paragraph (8) (limited to the part relating to the provisions of Article 626 of the New Act), Article 38, paragraph (5) (limited to the part relating to the provisions of Article 626 of the New Act) and Article 39, paragraph (9) (limited to the part relating to the provisions of Article 626 of the New Act) of the Supplementary Provisions of the New Act, that concerns special land holding tax imposed on the acquisition of land applies to special land holding tax to be imposed on acquisitions of land made on or after the Effective Date and on acquisitions of land before the Effective Date for which filing and payment are to be made by the end of February 1999 pursuant to Article 599, paragraph (1), item (ii) or (iii) of the New Act (excluding those for which filing and payment were made, or should have been made, by the end of February 1998; hereinafter in this paragraph referred to as "land acquisition for which filing and payment are to be made by the end of February 1999"), and the provisions then in force continue to govern special land holding tax imposed on acquisitions of land before the Effective Date (excluding land acquisition for which filing and payment are to be made by the end of February 1999).
<sup>machine translation, not official</sup>

**第八項**  平成十年一月一日前の土地の取得に対して課する特別土地保有税（旧法附則第三十一条の四第二項の規定により課する特別土地保有税に限る。）については、なお従前の例による。
<sup>suppl-4101-27/art-9/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-8</sup>
The provisions then in force continue to govern special land holding tax imposed on the acquisition of land before January 1, 1998 (limited to special land holding tax imposed pursuant to Article 31-4, paragraph (2) of the Supplementary Provisions of the Former Act).
<sup>machine translation, not official</sup>

### 第十条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-10</sup>

**第一項**  新法附則第三十二条第四項及び第六項から第九項までの規定は、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。
<sup>suppl-4101-27/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-10/par-1</sup>
The provisions of Article 32, paragraph (4) and paragraphs (6) through (9) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date.
<sup>machine translation, not official</sup>

### 第十一条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11</sup>

**第一項**  新法第七百条の二十の二及び第七百条の二十の三の規定は、新法第七百条の十五第二項に規定する免税軽油使用者証を提示して平成十年四月一日以後に道府県知事から交付を受けた免税証による平成十年十月一日以後における免税軽油の引取り及び当該免税軽油の使用について適用する。
<sup>suppl-4101-27/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-1</sup>
The provisions of Articles 700-20-2 and 700-20-3 of the New Act apply to the taking of delivery of tax-exempt light oil on or after October 1, 1998 by means of a tax exemption certificate issued by a prefectural governor on or after April 1, 1998 upon presentation of the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, and to the use of that tax-exempt light oil.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行の際現に道府県知事から新法第七百条の十五第二項に規定する免税軽油使用者証に相当する書面として政令で定めるもの（以下この項及び次項において「免税軽油使用者証相当書面」という。）の交付を受けている者がある場合においては、新法及び前項の規定の適用については、当該免税軽油使用者証相当書面を同条第二項の規定により当該道府県知事から交付を受けた免税軽油使用者証とみなし、その者を同項の規定により当該道府県知事から免税軽油使用者証の交付を受けた者とみなす。
<sup>suppl-4101-27/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-2</sup>
Where, at the time of the enforcement of this Act, there is a person to whom a prefectural governor has issued a document specified by Cabinet Order as equivalent to the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act (hereinafter in this paragraph and the following paragraph referred to as a "document equivalent to a tax-exempt light oil user certificate"), for the purpose of applying the New Act and the preceding paragraph, that document equivalent to a tax-exempt light oil user certificate is deemed to be a tax-exempt light oil user certificate issued by that prefectural governor pursuant to Article 700-15, paragraph (2) of the New Act, and that person is deemed to be a person to whom a tax-exempt light oil user certificate was issued by that prefectural governor pursuant to that paragraph.
<sup>machine translation, not official</sup>

**第三項**  前項に定めるもののほか、同項の規定により新法第七百条の十五第二項に規定する免税軽油使用者証とみなされた免税軽油使用者証相当書面の同項に規定する免税軽油使用者証としての有効期間その他免税軽油使用者証相当書面に関し必要な事項は、政令で定める。
<sup>suppl-4101-27/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-3</sup>
In addition to what is provided for in the preceding paragraph, the validity period, as the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, of a document equivalent to a tax-exempt light oil user certificate that is deemed by the preceding paragraph to be a tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, and other matters necessary concerning documents equivalent to a tax-exempt light oil user certificate, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十二条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-12</sup>

**第一項**  附則第十七条第二項に定めるものを除き、新法の規定（新法第七百一条の三十七から第七百一条の三十九までの規定を除く。）中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項及び附則第十七条第二項において同じ。）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十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十年前の年分の個人の事業及び平成十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。
<sup>suppl-4101-27/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-12/par-1</sup>
Except as provided for in Article 17, paragraph (2) of the Supplementary Provisions, the provisions of the New Act concerning business office tax on business (excluding the provisions of Articles 701-37 through 701-39 of the New Act) (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and Article 17, paragraph (2) of the Supplementary Provisions) apply to business office tax on business to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the year 1998 and thereafter (excluding the business of an individual discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of a corporation for business years ending before the Effective Date, on the business of an individual for years before 1998, and on the business of an individual for 1998 that was discontinued before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法の規定（新法第七百一条の三十七から第七百一条の三十九までの規定を除く。）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。
<sup>suppl-4101-27/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-12/par-2</sup>
The provisions of the New Act concerning business office tax on new construction or expansion (excluding the provisions of Articles 701-37 through 701-39 of the New Act) (meaning business office tax on 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 on new construction or expansion to be imposed on the new construction or extension of a business premises building (meaning a business premises building 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 the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date.
<sup>machine translation, not official</sup>

### 第十三条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-13</sup>

**第一項**  新法第七百二条第二項の規定（新法第三百四十九条の三第三十七項の規定に関する部分に限る。）は、平成十年一月二日以後に取得された新法第三百四十九条第三十七項に規定する家屋に対して課する平成十一年度以後の年度分の都市計画税について適用する。
<sup>suppl-4101-27/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-13/par-1</sup>
The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (37) of the New Act) apply to city planning tax for fiscal year 1999 and thereafter imposed on houses prescribed in Article 349, paragraph (37) of the New Act that were acquired on or after January 2, 1998.
<sup>machine translation, not official</sup>

**第二項**  平成三年四月一日から平成十年三月三十一日までの間に旧法附則第十五条第十九項に規定する指定法人により取得された同項に規定する外貿埠頭公団の解散及び業務の承継に関する法律第三条第一項第二号に規定する業務の用に供する固定資産及び平成五年四月一日から平成十年三月三十一日までの間に旧法附則第十五条第十九項に規定する指定法人に準ずる法人により取得された同項に規定する港湾法第五十五条の七第二項に規定する特定用途港湾施設の用に供する固定資産に対して課する都市計画税については、なお従前の例による。
<sup>suppl-4101-27/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-13/par-2</sup>
The provisions then in force continue to govern city planning tax imposed on fixed assets used for the business prescribed in Article 3, paragraph (1), item (ii) of the Act on Dissolution of the Foreign Trade Pier Public Corporation and Succession to Its Business prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1991 and March 31, 1998 by a designated corporation prescribed in that paragraph, and on fixed assets used for specified-use port facilities prescribed in Article 55-7, paragraph (2) of the Port and Harbour Act prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1993 and March 31, 1998 by a corporation equivalent to a designated corporation prescribed in that paragraph.
<sup>machine translation, not official</sup>

### 第十四条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-14</sup>

**第一項**  平成十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。
<sup>suppl-4101-27/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-14/par-1</sup>
The provisions then in force continue to govern national health insurance tax up to fiscal year 1998.
<sup>machine translation, not official</sup>

### 第十五条（電子計算機を使用して作成する地方税関係帳簿書類の保存方法等の特例に関する経過措置） — Transitional Measures concerning Special Provisions on Methods of Preserving Books and Documents Related to Local Tax Prepared by Means of Computers
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-15</sup>

**第一項**  附則第一条第一号に掲げる規定の施行の日から一年を経過する日までの間における新法第七百五十条第一項、第二項及び第五項第三号（これらの規定を新法第七百五十四条において準用する場合を含む。）の規定の適用については、新法第七百五十条第一項及び第二項中「三月前」とあるのは「五月前」と、「六月」とあるのは「八月」と、同条第五項第三号中「三月」とあるのは「五月」とする。
<sup>suppl-4101-27/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-15/par-1</sup>
With regard to the application of the provisions of Article 750, paragraphs (1) and (2), and paragraph (5), item (iii) of the New Act (including as applied mutatis mutandis pursuant to Article 754 of the New Act) during the period until the day on which one year elapses from the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions, "three months before" in Article 750, paragraphs (1) and (2) of the New Act is deemed to be replaced with "five months before", "six months" is deemed to be replaced with "eight months", and "three months" in paragraph (5), item (iii) of that Article is deemed to be replaced with "five months".
<sup>machine translation, not official</sup>

**第二項**  新法第七百五十五条の規定は、附則第一条第一号に掲げる規定の施行の日以後に行う取引情報（新法第七百五十五条に規定する取引情報をいう。）の授受について適用する。
<sup>suppl-4101-27/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-15/par-2</sup>
The provisions of Article 755 of the New Act apply to the exchange of transaction information (meaning transaction information prescribed in Article 755 of the New Act) made on or after the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第十六条（超短期所有土地の譲渡等に係る事業所得等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 Business Income, etc. Relating to Transfer, etc. of Land Held for an Extremely Short Period
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-16</sup>

**第一項**  所得割の納税義務者が平成十年一月一日前に行った租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正前の租税特別措置法第二十八条の五第一項に規定する超短期所有土地の譲渡等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。
<sup>suppl-4101-27/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-16/par-1</sup>
The provisions then in force continue to govern individual prefectural inhabitant tax and municipal inhabitant tax relating to a transfer, etc. of land held for an extremely short period prescribed in Article 28-5, paragraph (1) of the Act on Special Measures Concerning Taxation as it stood prior to amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) that was carried out by a person liable for the income levy before January 1, 1998.
<sup>machine translation, not official</sup>

### 第十七条（民間事業者の能力の活用により整備される特定施設に関する経過措置） — Transitional Measures Concerning Specified Facilities Developed by Utilizing the Capabilities of Private Businesses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-17</sup>

**第一項**  昭和六十一年五月三十日から平成十年三月三十一日までの間に取得され、又は建設されて事業の用に供された旧法附則第三十八条第二項に規定する家屋で民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法（昭和六十一年法律第七十七号）第二条第一項第三号又は第七号イに掲げる施設の用に供するもの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。
<sup>suppl-4101-27/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-17/par-1</sup>
The provisions then in force continue to govern fixed assets tax imposed on a house prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for business between May 30, 1986 and March 31, 1998 and is used for a facility listed in Article 2, paragraph (1), item (iii) or item (vii), (a) of the Act on Temporary Measures for Promoting the Development of Specified Facilities by Utilizing the Abilities of Private Business Operators (Act No. 77 of 1986).
<sup>machine translation, not official</sup>

**第二項**  旧法附則第三十八条第八項に規定する事業で民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法第二条第一項第三号イ又は第七号イ若しくはハに掲げる施設に係るもののうち当該施設に係る事業所等（新法第七百一条の三十一第一項第五号に規定する事業所等をいう。）が新設された日から五年を経過する日以後に最初に終了する事業年度分までの当該施設に係る民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法第六条に規定する認定事業者が行う事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。
<sup>suppl-4101-27/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-17/par-2</sup>
The provisions then in force continue to govern the calculation of the floor area of the place of business that is to be the tax base of the asset levy among the business office tax on business to be imposed on the business conducted by a certified business operator prescribed in Article 6 of the Act on Temporary Measures for Promoting the Development of Specified Facilities by Utilizing the Abilities of Private Business Operators relating to a facility, for business years up to the first business year to end on or after the day on which five years elapse from the day on which the office or place of business (meaning an office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act) relating to that facility was newly established, among the business prescribed in Article 38, paragraph (8) of the Supplementary Provisions of the Former Act that relates to a facility listed in Article 2, paragraph (1), item (iii), (a) or item (vii), (a) or (c) of the Act on Temporary Measures for Promoting the Development of Specified Facilities by Utilizing the Abilities of Private Business Operators.
<sup>machine translation, not official</sup>

### 第十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-18</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定）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。
<sup>suppl-4101-27/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-18/par-1</sup>
With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of those provisions) and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-20</sup>

**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。
<sup>suppl-4101-27/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-20/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第二十二条（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-27/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-22</sup>

**第一項**  前条の規定による改正前の地方税法及び国有資産等所在市町村交付金法の一部を改正する法律附則第七条第四項から第六項までに規定する土地に係る平成九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。
<sup>suppl-4101-27/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-22/par-1</sup>
The provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1997 relating to the land prescribed in Article 7, paragraphs (4) through (6) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located as it stood prior to amendment by the provisions of the preceding Article.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4101-27/art-1/par-1/item-1: 附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4101-27/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-15
- suppl-4101-27/art-1/par-1/item-2: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4101-27/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-2/par-2
- suppl-4101-27/art-1/par-1/item-2: 附則第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4101-27/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-5/par-2
- suppl-4101-27/art-1/par-1/item-2: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4101-27/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-14
- suppl-4101-27/art-1/par-1/item-2: 第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4101-27/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-16
- suppl-4101-27/art-1/par-1/item-5: 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-4101-27/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-3
- suppl-4101-27/art-1/par-1/item-5: 第五項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4101-27/art-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-5
- suppl-4101-27/art-1/par-1/item-5: 第六項 → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4101-27/art-9/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-6
- suppl-4101-27/art-1/par-1/item-7: 附則第十一条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4101-27/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-1
- suppl-4101-27/art-2/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/art-35 · https://japanlaw.org/l/325AC0000000226/art-35
- suppl-4101-27/art-2/par-1: 新法附則第三条の三第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1
- suppl-4101-27/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-4101-27/art-2/par-2: 新法第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34
- suppl-4101-27/art-2/par-2: 新法附則第三十三条の三から第三十四条の二まで → 地方税法 附則第三十三条の三 (Supplementary Provisions, Article 33-3), suppl-3251-226/art-33-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3
- suppl-4101-27/art-2/par-2: 新法附則第三十三条の三から第三十四条の二まで → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34
- suppl-4101-27/art-2/par-2: 新法附則第三十三条の三から第三十四条の二まで → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2
- suppl-4101-27/art-2/par-2: 第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3
- suppl-4101-27/art-2/par-2: 第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35
- suppl-4101-27/art-3/par-1: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1
- suppl-4101-27/art-3/par-2: 新法第七十二条の十七第一項 → 地方税法 第七十二条の十七第一項 (Article 72-17, paragraph (1)), art-72-17/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-1
- suppl-4101-27/art-3/par-3: 第七十二条の四十八第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-1
- suppl-4101-27/art-3/par-3: この項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4101-27/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3/par-3
- suppl-4101-27/art-4/par-1: 新法第七十三条の十から第七十三条の十二まで → 地方税法 第七十三条の十 (Article 73-10), art-73-10 — https://japanlaw.org/ja/local-tax-act/art-73-10 · https://japanlaw.org/l/325AC0000000226/art-73-10
- suppl-4101-27/art-4/par-1: 新法第七十三条の十から第七十三条の十二まで → 地方税法 第七十三条の十一 (Article 73-11), art-73-11 — https://japanlaw.org/ja/local-tax-act/art-73-11 · https://japanlaw.org/l/325AC0000000226/art-73-11
- suppl-4101-27/art-4/par-1: 新法第七十三条の十から第七十三条の十二まで → 地方税法 第七十三条の十二 (Article 73-12), art-73-12 — https://japanlaw.org/ja/local-tax-act/art-73-12 · https://japanlaw.org/l/325AC0000000226/art-73-12
- suppl-4101-27/art-5/par-1: 新法第三百十条 → 地方税法 第三百十条 (Article 310), art-310 — https://japanlaw.org/ja/local-tax-act/art-310 · https://japanlaw.org/l/325AC0000000226/art-310
- suppl-4101-27/art-5/par-1: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/art-314-3 · https://japanlaw.org/l/325AC0000000226/art-314-3
- suppl-4101-27/art-5/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-4101-27/art-5/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-4101-27/art-5/par-2: 新法第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/art-314-2 · https://japanlaw.org/l/325AC0000000226/art-314-2
- suppl-4101-27/art-5/par-2: 新法附則第三十三条の三から第三十四条の二まで → 地方税法 附則第三十三条の三 (Supplementary Provisions, Article 33-3), suppl-3251-226/art-33-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3
- suppl-4101-27/art-5/par-2: 新法附則第三十三条の三から第三十四条の二まで → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34
- suppl-4101-27/art-5/par-2: 新法附則第三十三条の三から第三十四条の二まで → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2
- suppl-4101-27/art-5/par-2: 第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3
- suppl-4101-27/art-5/par-2: 第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35
- suppl-4101-27/art-6/par-1: 新法第三百五十条 → 地方税法 第三百五十条 (Article 350), art-350 — https://japanlaw.org/ja/local-tax-act/art-350 · https://japanlaw.org/l/325AC0000000226/art-350
- suppl-4101-27/art-6/par-1: 第三百五十五条から第三百五十七条まで → 地方税法 第三百五十五条 (Article 355), art-355 — https://japanlaw.org/ja/local-tax-act/art-355 · https://japanlaw.org/l/325AC0000000226/art-355
- suppl-4101-27/art-6/par-1: 第三百五十五条から第三百五十七条まで → 地方税法 第三百五十六条 (Article 356), art-356 — https://japanlaw.org/ja/local-tax-act/art-356 · https://japanlaw.org/l/325AC0000000226/art-356
- suppl-4101-27/art-6/par-1: 第三百五十五条から第三百五十七条まで → 地方税法 第三百五十七条 (Article 357), art-357 — https://japanlaw.org/ja/local-tax-act/art-357 · https://japanlaw.org/l/325AC0000000226/art-357
- suppl-4101-27/art-6/par-1: 第三百八十条から第三百八十二条まで → 地方税法 第三百八十条 (Article 380), art-380 — https://japanlaw.org/ja/local-tax-act/art-380 · https://japanlaw.org/l/325AC0000000226/art-380
- suppl-4101-27/art-6/par-1: 第三百八十条から第三百八十二条まで → 地方税法 第三百八十一条 (Article 381), art-381 — https://japanlaw.org/ja/local-tax-act/art-381 · https://japanlaw.org/l/325AC0000000226/art-381
- suppl-4101-27/art-6/par-1: 第三百八十条から第三百八十二条まで → 地方税法 第三百八十二条 (Article 382), art-382 — https://japanlaw.org/ja/local-tax-act/art-382 · https://japanlaw.org/l/325AC0000000226/art-382
- suppl-4101-27/art-6/par-1: 第三百八十七条 → 地方税法 第三百八十七条 (Article 387), art-387 — https://japanlaw.org/ja/local-tax-act/art-387 · https://japanlaw.org/l/325AC0000000226/art-387
- suppl-4101-27/art-6/par-1: 第三百九十四条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/ja/local-tax-act/art-394 · https://japanlaw.org/l/325AC0000000226/art-394
- suppl-4101-27/art-6/par-1: 第四百九条 → 地方税法 第四百九条 (Article 409), art-409 — https://japanlaw.org/ja/local-tax-act/art-409 · https://japanlaw.org/l/325AC0000000226/art-409
- suppl-4101-27/art-6/par-1: 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-4101-27/art-6/par-1: 第四百十七条 → 地方税法 第四百十七条 (Article 417), art-417 — https://japanlaw.org/ja/local-tax-act/art-417 · https://japanlaw.org/l/325AC0000000226/art-417
- suppl-4101-27/art-6/par-1: 第四百十九条 → 地方税法 第四百十九条 (Article 419), art-419 — https://japanlaw.org/ja/local-tax-act/art-419 · https://japanlaw.org/l/325AC0000000226/art-419
- suppl-4101-27/art-6/par-5: 新法第三百四十九条の三第二十五項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-24 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-24
- suppl-4101-27/art-6/par-8: この項 → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4101-27/art-6/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-8
- suppl-4101-27/art-6/par-9: に規定する外貿埠頭公団の解散及び業務の承継に関する法律（昭和五十六年法律第二十八号）第三条第一項第二号 → e-Gov law 356AC0000000028, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection
- suppl-4101-27/art-6/par-9: 港湾法（昭和二十五年法律第二百十八号）第五十五条の七第二項 → e-Gov law 325AC0000000218, 第五十五条の七第二項 (Article 55-7, paragraph (2)), art-55-7/par-2 — not held in this collection
- suppl-4101-27/art-6/par-12: 電気通信事業法（昭和五十九年法律第八十六号）第六条第二項 → e-Gov law 359AC0000000086, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- suppl-4101-27/art-8/par-1: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4101-27/art-8/par-1: 同条第二項 → 地方税法 附則第十八条の三第二項 (Supplementary Provisions, Article 18-3, paragraph (2)), suppl-3251-226/art-18-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2
- suppl-4101-27/art-8/par-1: 同条第三項 → 地方税法 附則第十八条の三第三項 (Supplementary Provisions, Article 18-3, paragraph (3)), suppl-3251-226/art-18-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3
- suppl-4101-27/art-8/par-1: 新法附則第二十五条の二第一項 → 地方税法 附則第二十五条の二第一項 (Supplementary Provisions, Article 25-2, paragraph (1)), suppl-3251-226/art-25-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-2/par-1
- suppl-4101-27/art-8/par-1: 附則第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3
- suppl-4101-27/art-8/par-1: 地方税法等の一部を改正する法律（平成十年法律第二十七号）附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4101-27/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-8
- suppl-4101-27/art-9/par-1: 新法第五百九十条から第五百九十二条まで → 地方税法 第五百九十条 (Article 590), art-590 — https://japanlaw.org/ja/local-tax-act/art-590 · https://japanlaw.org/l/325AC0000000226/art-590
- suppl-4101-27/art-9/par-1: 新法第五百九十条から第五百九十二条まで → 地方税法 第五百九十一条 (Article 591), art-591 — https://japanlaw.org/ja/local-tax-act/art-591 · https://japanlaw.org/l/325AC0000000226/art-591
- suppl-4101-27/art-9/par-1: 新法第五百九十条から第五百九十二条まで → 地方税法 第五百九十二条 (Article 592), art-592 — https://japanlaw.org/ja/local-tax-act/art-592 · https://japanlaw.org/l/325AC0000000226/art-592
- suppl-4101-27/art-9/par-7: 新法第六百二条 → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/ja/local-tax-act/art-602 · https://japanlaw.org/l/325AC0000000226/art-602
- suppl-4101-27/art-9/par-7: 第六百三条の二から第六百三条の三まで → 地方税法 第六百三条の二 (Article 603-2), art-603-2 — https://japanlaw.org/ja/local-tax-act/art-603-2 · https://japanlaw.org/l/325AC0000000226/art-603-2
- suppl-4101-27/art-9/par-7: 第六百七条第二項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/art-607/par-2 · https://japanlaw.org/l/325AC0000000226/art-607/par-2
- suppl-4101-27/art-9/par-7: 第六百八条第一項第四号 → 地方税法 第六百八条第一項第四号 (Article 608, paragraph (1), item (iv)), art-608/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-608/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-4
- suppl-4101-27/art-9/par-7: 第六百二十六条 → 地方税法 第六百二十六条 (Article 626), art-626 — https://japanlaw.org/ja/local-tax-act/art-626 · https://japanlaw.org/l/325AC0000000226/art-626
- suppl-4101-27/art-9/par-7: 第六百二十九条第六項 → 地方税法 第六百二十九条第六項 (Article 629, paragraph (6)), art-629/par-6 — https://japanlaw.org/ja/local-tax-act/art-629/par-6 · https://japanlaw.org/l/325AC0000000226/art-629/par-6
- suppl-4101-27/art-9/par-7: 新法第五百九十九条第一項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-2
- suppl-4101-27/art-9/par-7: 第三号 → 地方税法 第五百九十九条第一項第三号 (Article 599, paragraph (1), item (iii)), art-599/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-3
- suppl-4101-27/art-9/par-7: この項 → 地方税法 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-4101-27/art-9/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-7
- suppl-4101-27/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4101-27/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-2
- suppl-4101-27/art-11/par-2: 次項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4101-27/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-3
- suppl-4101-27/art-11/par-2: 前項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4101-27/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-1
- suppl-4101-27/art-11/par-3: 前項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4101-27/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-2
- suppl-4101-27/art-12/par-1: 附則第十七条第二項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4101-27/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-17/par-2
- suppl-4101-27/art-12/par-1: 新法第七百一条の三十七から第七百一条の三十九まで → 地方税法 第七百一条の三十七 (Article 701-37), art-701-37 — https://japanlaw.org/ja/local-tax-act/art-701-37 · https://japanlaw.org/l/325AC0000000226/art-701-37
- suppl-4101-27/art-12/par-1: 新法第七百一条の三十七から第七百一条の三十九まで → 地方税法 第七百一条の三十八 (Article 701-38), art-701-38 — https://japanlaw.org/ja/local-tax-act/art-701-38 · https://japanlaw.org/l/325AC0000000226/art-701-38
- suppl-4101-27/art-12/par-1: 新法第七百一条の三十七から第七百一条の三十九まで → 地方税法 第七百一条の三十九 (Article 701-39), art-701-39 — https://japanlaw.org/ja/local-tax-act/art-701-39 · https://japanlaw.org/l/325AC0000000226/art-701-39
- suppl-4101-27/art-12/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-4101-27/art-12/par-1: この項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4101-27/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-12/par-1
- suppl-4101-27/art-12/par-2: 新法第七百一条の三十七から第七百一条の三十九まで → 地方税法 第七百一条の三十七 (Article 701-37), art-701-37 — https://japanlaw.org/ja/local-tax-act/art-701-37 · https://japanlaw.org/l/325AC0000000226/art-701-37
- suppl-4101-27/art-12/par-2: 新法第七百一条の三十七から第七百一条の三十九まで → 地方税法 第七百一条の三十八 (Article 701-38), art-701-38 — https://japanlaw.org/ja/local-tax-act/art-701-38 · https://japanlaw.org/l/325AC0000000226/art-701-38
- suppl-4101-27/art-12/par-2: 新法第七百一条の三十七から第七百一条の三十九まで → 地方税法 第七百一条の三十九 (Article 701-39), art-701-39 — https://japanlaw.org/ja/local-tax-act/art-701-39 · https://japanlaw.org/l/325AC0000000226/art-701-39
- suppl-4101-27/art-12/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-4101-27/art-12/par-2: この項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4101-27/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-12/par-2
- suppl-4101-27/art-12/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-4101-27/art-13/par-1: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/ja/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2
- suppl-4101-27/art-13/par-2: 港湾法第五十五条の七第二項 → e-Gov law 325AC0000000218, 第五十五条の七第二項 (Article 55-7, paragraph (2)), art-55-7/par-2 — not held in this collection
- suppl-4101-27/art-15/par-1: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4101-27/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-1
- suppl-4101-27/art-15/par-1: 新法第七百五十条第一項 → 地方税法 第七百五十条第一項 (Article 750, paragraph (1)), art-750/par-1 — https://japanlaw.org/ja/local-tax-act/art-750/par-1 · https://japanlaw.org/l/325AC0000000226/art-750/par-1
- suppl-4101-27/art-15/par-1: 第二項 → 地方税法 第七百五十条第二項 (Article 750, paragraph (2)), art-750/par-2 — https://japanlaw.org/ja/local-tax-act/art-750/par-2 · https://japanlaw.org/l/325AC0000000226/art-750/par-2
- suppl-4101-27/art-15/par-2: 新法第七百五十五条 → 地方税法 第七百五十五条 (Article 755), art-755 — https://japanlaw.org/ja/local-tax-act/art-755 · https://japanlaw.org/l/325AC0000000226/art-755
- suppl-4101-27/art-15/par-2: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4101-27/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-1
- suppl-4101-27/art-17/par-2: 新法第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5
- suppl-4101-27/art-18/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4101-27/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1
- suppl-4101-27/art-20/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-4101-27/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-2

## Cited by

16 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-4101-27/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/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-4101-27/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-2
- 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-5
- 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-7
- 地方税法 附則第三条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3/par-3
- 地方税法 附則第六条第八項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-8
- 地方税法 附則第八条第一項（平成十一年度用途変更宅地等及び平成十一年度類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-8/par-1
- 地方税法 附則第九条第七項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-7
- 地方税法 附則第十一条第二項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-2
- 地方税法 附則第十一条第三項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-11/par-3
- 地方税法 附則第十二条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-12/par-1
- 地方税法 附則第十二条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-12/par-2
- 地方税法 附則第十五条第一項（電子計算機を使用して作成する地方税関係帳簿書類の保存方法等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-15/par-1
- 地方税法 附則第十五条第二項（電子計算機を使用して作成する地方税関係帳簿書類の保存方法等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-15/par-2
- 地方税法 附則第十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-18/par-1
- 地方税法 附則第二十条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-20/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-257, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-259, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-260, 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