# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4111-70. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4111-70` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4111-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-70 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成一一年六月一一日法律第七〇号 suppl-4111-70 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-70/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-1 **第一項** この法律は、平成十一年十月一日から施行する。 suppl-4111-70/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-1/par-1 This Act comes into effect on October 1, 1999. machine translation, not official ### 第二十一条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-4111-70/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21 **第一項** 新地方税法第七十三条の二第十一項、第七十三条の四第一項第一号、第七十三条の六第一項、第七十三条の二十七の七及び第七十三条の二十九の規定は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-4111-70/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-1 The provisions of Article 73-2, paragraph (11), Article 73-4, paragraph (1), item (i), Article 73-6, paragraph (1), Article 73-27-7 and Article 73-29 of the New Local Tax 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. machine translation, not official **第二項** 施行日以後に新法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業が施行された場合における平成十二年改正後の地方税法第七十三条の二第十一項、第七十三条の二十七の七及び第七十三条の二十九の規定の適用については、平成十二年改正後の地方税法第七十三条の二第十一項中「第十八条第一項第七号イの事業」とあるのは「第十八条第一項第七号イの事業及び同法附則第十三条第一項の規定により行う森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法（昭和四十九年法律第四十三号）第十九条第一項第一号イの事業」と、平成十二年改正後の地方税法第七十三条の二十七の七第一項中「第二十二条の四第二項」とあるのは「第二十二条の四第二項若しくは同法附則第十三条第二項の規定によりなおその効力を有するものとされる森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法第二十三条第二項」と、同条第二項中「第二十二条の四第二項」とあるのは「第二十二条の四第二項又は同法附則第十三条第二項の規定によりなおその効力を有するものとされる森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法第二十三条第二項」とする。 suppl-4111-70/art-21/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-2 With regard to the application of the provisions of Article 73-2, paragraph (11), Article 73-27-7 and Article 73-29 of the Local Tax Act after the 2000 amendment in the case where, on or after the Effective Date, the project under Article 19, paragraph (1), item (i), (a) of the former Japan Agricultural Land Development Agency Act, among the services under Article 13, paragraph (1) of the Supplementary Provisions of the New Act, is carried out, "the project under Article 18, paragraph (1), item (vii), (a)" in Article 73-2, paragraph (11) of the Local Tax Act after the 2000 amendment is deemed to be replaced with "the project under Article 18, paragraph (1), item (vii), (a) and the project under Article 19, paragraph (1), item (i), (a) of the Japan Agricultural Land Development Agency Act (Act No. 43 of 1974) prior to repeal under Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act (Act No. 70 of 1999), carried out pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Corporation Act", "Article 22-4, paragraph (2)" in Article 73-27-7, paragraph (1) of the Local Tax Act after the 2000 amendment is deemed to be replaced with "Article 22-4, paragraph (2) or Article 23, paragraph (2) of the Japan Agricultural Land Development Agency Act prior to repeal under Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act (Act No. 70 of 1999), which remains in force pursuant to Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Corporation Act", and "Article 22-4, paragraph (2)" in paragraph (2) of that Article is deemed to be replaced with "Article 22-4, paragraph (2) or Article 23, paragraph (2) of the Japan Agricultural Land Development Agency Act prior to repeal under Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act (Act No. 70 of 1999), which remains in force pursuant to Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Corporation Act". machine translation, not official **第三項** 施行日以後に緑資源公団が新法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業の用に供する不動産を直接取得した場合における新地方税法第七十三条の四第一項第一号の規定の適用については、同号中「不動産」とあるのは、「不動産並びに緑資源公団が緑資源公団法附則第十三条第一項に規定する業務のうち森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法第十九条第一項第一号イの事業の用に直接供する不動産」とする。 suppl-4111-70/art-21/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-3 With regard to the application of the provisions of Article 73-4, paragraph (1), item (i) of the New Local Tax Act in the case where, on or after the Effective Date, the Green Resources Corporation directly acquires real property used for the project under Article 19, paragraph (1), item (i), (a) of the former Japan Agricultural Land Development Agency Act, among the services under Article 13, paragraph (1) of the Supplementary Provisions of the New Act, "real property" in Article 73-4, paragraph (1), item (i) of the New Local Tax Act is deemed to be replaced with "real property, and real property that the Green Resources Corporation directly uses for the project under Article 19, paragraph (1), item (i), (a) of the Japan Agricultural Land Development Agency Act prior to repeal under Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act (Act No. 70 of 1999), among the services prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Corporation Act". machine translation, not official **第四項** 施行日以後に新法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における平成十二年改正後の地方税法第七十三条の六第一項の規定の適用については、同項中「第二十二条の四第二項」とあるのは「第二十二条の四第二項又は同法附則第十三条第二項の規定によりなおその効力を有するものとされる森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法第二十三条第二項」と、「第二十二条の五第二項」とあるのは「第二十二条の五第二項又は同法附則第十三条第二項の規定によりなおその効力を有するものとされる森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法第二十四条第二項」とする。 suppl-4111-70/art-21/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-4 With regard to the application of the provisions of Article 73-6, paragraph (1) of the Local Tax Act after the 2000 amendment in the case where, on or after the Effective Date, the project under Article 19, paragraph (1), item (i), (a) or item (ii) of the former Japan Agricultural Land Development Agency Act, among the services under Article 13, paragraph (1) of the Supplementary Provisions of the New Act, is carried out, "Article 22-4, paragraph (2)" in Article 73-6, paragraph (1) of the Local Tax Act after the 2000 amendment is deemed to be replaced with "Article 22-4, paragraph (2) or Article 23, paragraph (2) of the Japan Agricultural Land Development Agency Act prior to repeal under Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act (Act No. 70 of 1999), which remains in force pursuant to Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Corporation Act", and "Article 22-5, paragraph (2)" is deemed to be replaced with "Article 22-5, paragraph (2) or Article 24, paragraph (2) of the Japan Agricultural Land Development Agency Act prior to repeal under Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act (Act No. 70 of 1999), which remains in force pursuant to Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Corporation Act". machine translation, not official **第五項** 農用地整備公団が行った旧農用地整備公団法第十九条第一項第一号イの事業に係る一時利用地又は換地に対して課する平成十一年度分の固定資産税については、なお従前の例による。 suppl-4111-70/art-21/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-5 The provisions then in force continue to govern fixed assets tax for fiscal year 1999 imposed on land for temporary use or replotted land relating to the project under Article 19, paragraph (1), item (i), (a) of the former Japan Agricultural Land Development Agency Act carried out by the Japan Agricultural Land Development Agency. machine translation, not official **第六項** 施行日以後に新法附則第十三条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イの事業が施行された場合における平成十二年改正後の地方税法第三百四十三条第六項の規定の適用については、同項中「同法第十八条第一項第七号イの事業」とあるのは、「同法第十八条第一項第七号イの事業及び同法附則第十三条第一項の規定により行う業務のうち森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法第十九条第一項第一号イの事業」とする。 suppl-4111-70/art-21/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-6 With regard to the application of the provisions of Article 343, paragraph (6) of the Local Tax Act after the 2000 amendment in the case where, on or after the Effective Date, the project under Article 19, paragraph (1), item (i), (a) of the former Japan Agricultural Land Development Agency Act, among the services prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the New Act, is carried out, "the project under Article 18, paragraph (1), item (vii), (a) of that Act" in Article 343, paragraph (6) of the Local Tax Act after the 2000 amendment is deemed to be replaced with "the project under Article 18, paragraph (1), item (vii), (a) of that Act and, among the services carried out pursuant to Article 13, paragraph (1) of the Supplementary Provisions of that Act, the project under Article 19, paragraph (1), item (i), (a) of the Japan Agricultural Land Development Agency Act prior to repeal under Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act (Act No. 70 of 1999)". machine translation, not official **第七項** 農用地整備公団が直接その本来の事業の用に供する固定資産に対して課する平成十一年度分の固定資産税については、なお従前の例による。 suppl-4111-70/art-21/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-7 The provisions then in force continue to govern fixed assets tax for fiscal year 1999 imposed on fixed assets that the Japan Agricultural Land Development Agency directly uses for its principal business. machine translation, not official **第八項** 施行日以後に公団が直接新法附則第十三条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号又は第四号の事業の用に供する固定資産に対する平成十二年改正後の地方税法第三百四十八条第二項第二号の規定の適用については、同号中「固定資産」とあるのは、「固定資産又は緑資源公団が直接緑資源公団法附則第十三条第一項に規定する業務のうち森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法第十九条第一項第一号若しくは第四号の事業の用に供する固定資産」とする。 suppl-4111-70/art-21/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-8 With regard to the application of the provisions of Article 348, paragraph (2), item (ii) of the Local Tax Act after the 2000 amendment to fixed assets that the Corporation directly uses, on or after the Effective Date, for the project under Article 19, paragraph (1), item (i) or (iv) of the former Japan Agricultural Land Development Agency Act, among the services prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the New Act, "fixed assets" in Article 348, paragraph (2), item (ii) of the Local Tax Act after the 2000 amendment is deemed to be replaced with "fixed assets, or fixed assets that the Green Resources Corporation directly uses for the project under Article 19, paragraph (1), item (i) or (iv) of the Japan Agricultural Land Development Agency Act prior to repeal under Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act (Act No. 70 of 1999), among the services prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Corporation Act". machine translation, not official **第九項** 農用地整備公団が旧農用地整備公団法第二十三条第二項において準用する土地改良法（昭和二十四年法律第百九十五号）第五十三条の七の規定により管理する土地に対して課する平成十一年度分の特別土地保有税については、なお従前の例による。 suppl-4111-70/art-21/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-9 The provisions then in force continue to govern special land holding tax for fiscal year 1999 imposed on land managed by the Japan Agricultural Land Development Agency pursuant to Article 53-7 of the Land Improvement Act (Act No. 195 of 1949) as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the former Japan Agricultural Land Development Agency Act. machine translation, not official **第十項** 施行日以後に新法附則第十三条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イの事業が施行された場合における平成十二年改正後の地方税法第五百八十七条の二第一項の規定の適用については、同項中「同法第十八条第一項第七号イの事業」とあるのは「同法第十八条第一項第七号イの事業及び同法附則第十三条第一項に規定する業務のうち森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法第十九条第一項第一号イの事業」と、「緑資源公団法第二十二条の四第二項」とあるのは「緑資源公団法第二十二条の四第二項及び同法附則第十三条第二項の規定によりなおその効力を有するものとされる森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法第二十三条第二項」とする。 suppl-4111-70/art-21/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-10 With regard to the application of the provisions of Article 587-2, paragraph (1) of the Local Tax Act after the 2000 amendment in the case where, on or after the Effective Date, the project under Article 19, paragraph (1), item (i), (a) of the former Japan Agricultural Land Development Agency Act, among the services prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the New Act, is carried out, "the project under Article 18, paragraph (1), item (vii), (a) of that Act" in Article 587-2, paragraph (1) of the Local Tax Act after the 2000 amendment is deemed to be replaced with "the project under Article 18, paragraph (1), item (vii), (a) of that Act and, among the services prescribed in Article 13, paragraph (1) of the Supplementary Provisions of that Act, the project under Article 19, paragraph (1), item (i), (a) of the Japan Agricultural Land Development Agency Act prior to repeal under Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act (Act No. 70 of 1999)", and "Article 22-4, paragraph (2) of the Green Resources Corporation Act" is deemed to be replaced with "Article 22-4, paragraph (2) of the Green Resources Corporation Act and Article 23, paragraph (2) of the Japan Agricultural Land Development Agency Act prior to repeal under Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act (Act No. 70 of 1999), which remains in force pursuant to Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Corporation Act". machine translation, not official --- ## Cites - suppl-4111-70/art-21/par-1: 新地方税法第七十三条の二第十一項 → 地方税法 第七十三条の二第十二項 (Article 73-2, paragraph (12)), art-73-2/par-12 — https://japanlaw.org/ja/local-tax-act/art-73-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-12 - suppl-4111-70/art-21/par-1: 第七十三条の四第一項第一号 → 地方税法 第七十三条の四第一項第一号 (Article 73-4, paragraph (1), item (i)), art-73-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-1 - suppl-4111-70/art-21/par-1: 第七十三条の六第一項 → 地方税法 第七十三条の六第一項 (Article 73-6, paragraph (1)), art-73-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-1 - suppl-4111-70/art-21/par-1: 第七十三条の二十七の七 → 地方税法 第七十三条の二十七の七 (Article 73-27-7), art-73-27-7 — https://japanlaw.org/ja/local-tax-act/art-73-27-7 · https://japanlaw.org/l/325AC0000000226/art-73-27-7 - suppl-4111-70/art-21/par-1: 第七十三条の二十九 → 地方税法 第七十三条の二十九 (Article 73-29), art-73-29 — https://japanlaw.org/ja/local-tax-act/art-73-29 · https://japanlaw.org/l/325AC0000000226/art-73-29 - suppl-4111-70/art-21/par-2: 地方税法第七十三条の二第十一項 → 地方税法 第七十三条の二第十二項 (Article 73-2, paragraph (12)), art-73-2/par-12 — https://japanlaw.org/ja/local-tax-act/art-73-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-12 - suppl-4111-70/art-21/par-2: 第七十三条の二十七の七 → 地方税法 第七十三条の二十七の七 (Article 73-27-7), art-73-27-7 — https://japanlaw.org/ja/local-tax-act/art-73-27-7 · https://japanlaw.org/l/325AC0000000226/art-73-27-7 - suppl-4111-70/art-21/par-2: 第七十三条の二十九 → 地方税法 第七十三条の二十九 (Article 73-29), art-73-29 — https://japanlaw.org/ja/local-tax-act/art-73-29 · https://japanlaw.org/l/325AC0000000226/art-73-29 - suppl-4111-70/art-21/par-2: 地方税法第七十三条の二十七の七第一項 → 地方税法 第七十三条の二十七の七第一項 (Article 73-27-7, paragraph (1)), art-73-27-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-7/par-1 - suppl-4111-70/art-21/par-2: 第二十二条の四第二項 → 地方税法 第二十二条の四第二項 (Article 22-4, paragraph (2)), art-22-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-22-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-4/par-2 - suppl-4111-70/art-21/par-2: 同条第二項 → 地方税法 第七十三条の二十七の七第二項 (Article 73-27-7, paragraph (2)), art-73-27-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-73-27-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-7/par-2 - suppl-4111-70/art-21/par-3: 新地方税法第七十三条の四第一項第一号 → 地方税法 第七十三条の四第一項第一号 (Article 73-4, paragraph (1), item (i)), art-73-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-1 - suppl-4111-70/art-21/par-4: 地方税法第七十三条の六第一項 → 地方税法 第七十三条の六第一項 (Article 73-6, paragraph (1)), art-73-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-6/par-1 - suppl-4111-70/art-21/par-4: 第二十二条の四第二項 → 地方税法 第二十二条の四第二項 (Article 22-4, paragraph (2)), art-22-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-22-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-4/par-2 - suppl-4111-70/art-21/par-4: 第二十二条の五第二項 → 地方税法 第二十二条の五第二項 (Article 22-5, paragraph (2)), art-22-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-22-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-5/par-2 - suppl-4111-70/art-21/par-6: 地方税法第三百四十三条第六項 → 地方税法 第三百四十三条第七項 (Article 343, paragraph (7)), art-343/par-7 — https://japanlaw.org/ja/local-tax-act/art-343/par-7 · https://japanlaw.org/l/325AC0000000226/art-343/par-7 - suppl-4111-70/art-21/par-8: 地方税法第三百四十八条第二項第二号 → 地方税法 第三百四十八条第二項第二号 (Article 348, paragraph (2), item (ii)), art-348/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2 - suppl-4111-70/art-21/par-9: 土地改良法（昭和二十四年法律第百九十五号）第五十三条の七 → e-Gov law 324AC0000000195, 第五十三条の七 (Article 53-7), art-53-7 — not held in this collection - suppl-4111-70/art-21/par-10: 地方税法第五百八十七条の二第一項 → 地方税法 第五百八十七条の二第一項 (Article 587-2, paragraph (1)), art-587-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-587-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-587-2/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-261, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-261, 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