# 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-4131-8`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4131-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-8
- 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 平成一三年三月三〇日法律第八号
suppl-4131-8 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8
### 第一条（施行期日） — Effective Date
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suppl-4131-8/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1
**第一項** この法律は、平成十三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4131-8/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1
This Act comes into effect as of April 1, 2001; provided, however, that the provisions listed in the following items come into effect as of the day specified in each of those items:
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**一** 第一条中地方税法第十一条の五第三号、第十五条の四第一項第一号、第十七条の四第一項第一号、第二十四条第一項第四号、第五十一条から第五十七条まで、第六十二条から第六十四条まで、第六十五条の二第一項、第七十一条の二十六第一項、第七十二条の七、第七十二条の十三、第七十二条の十四、第七十二条の二十二から第七十二条の二十三の三まで、第七十二条の二十六、第七十二条の二十九第一項、第七十二条の三十二、第七十二条の三十三、第七十二条の三十四、第七十二条の三十七第一項、第七十二条の四十第一項第二号、第七十二条の四十三、第七十二条の四十四第二項、第七十二条の四十八、第七十二条の六十三、第二百九十四条第一項第四号、第三百十二条第三項第二号、第三百十四条の六第二項、第三百二十一条の八から第三百二十一条の九まで、第三百二十一条の十一から第三百二十一条の十三まで、第三百二十六条、第七百三十四条第三項、第七百四十八条、同法附則第九条、同法附則第三十五条の二第四項及び第五項並びに同法附則第四十条第十項の改正規定並びに附則第三条第六項、第四条及び第七条第六項の規定 平成十三年三月三十一日
suppl-4131-8/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-1
The provisions in Article 1 amending Article 11-5, item (iii), Article 15-4, paragraph (1), item (i), Article 17-4, paragraph (1), item (i), Article 24, paragraph (1), item (iv), Articles 51 through 57, Articles 62 through 64, Article 65-2, paragraph (1), Article 71-26, paragraph (1), Article 72-7, Article 72-13, Article 72-14, Articles 72-22 through 72-23-3, Article 72-26, Article 72-29, paragraph (1), Article 72-32, Article 72-33, Article 72-34, Article 72-37, paragraph (1), Article 72-40, paragraph (1), item (ii), Article 72-43, Article 72-44, paragraph (2), Article 72-48, Article 72-63, Article 294, paragraph (1), item (iv), Article 312, paragraph (3), item (ii), Article 314-6, paragraph (2), Articles 321-8 through 321-9, Articles 321-11 through 321-13, Article 326, Article 734, paragraph (3) and Article 748 of the Local Tax Act, Article 9 of the Supplementary Provisions of that Act, Article 35-2, paragraphs (4) and (5) of the Supplementary Provisions of that Act, and Article 40, paragraph (10) of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraph (6), Article 4 and Article 7, paragraph (6) of the Supplementary Provisions: March 31, 2001
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**二** 第一条中地方税法第三十四条、第七十三条の四第一項第十六号、第百四十七条、第百五十一条第四項、第百五十二条第一項、第三百十四条の二、第三百四十八条第二項第二号の二及び第二号の三、第六百一条第一項、第六百九十九条の十一並びに同法附則第四条の二第五項第一号及び第六項の改正規定、同法附則第十二条の二の次に一条を加える改正規定並びに同法附則第三十三条の三第三項第一号及び第五項、同法附則第三十四条第四項第一号及び第五項並びに同法附則第三十五条の二第九項第一号及び第十項の改正規定並びに附則第三条第一項及び第二項、第六条、第七条第一項及び第二項並びに第八条第二項及び第三項の規定 平成十四年四月一日
suppl-4131-8/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-2
The provisions in Article 1 amending Article 34, Article 73-4, paragraph (1), item (xvi), Article 147, Article 151, paragraph (4), Article 152, paragraph (1), Article 314-2, Article 348, paragraph (2), items (ii)-2 and (ii)-3, Article 601, paragraph (1) and Article 699-11 of the Local Tax Act, and Article 4-2, paragraph (5), item (i) and paragraph (6) of the Supplementary Provisions of that Act, the provisions adding one Article after Article 12-2 of the Supplementary Provisions of that Act, the provisions amending Article 33-3, paragraph (3), item (i) and paragraph (5), Article 34, paragraph (4), item (i) and paragraph (5), and Article 35-2, paragraph (9), item (i) and paragraph (10) of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraphs (1) and (2), Article 6, Article 7, paragraphs (1) and (2), and Article 8, paragraphs (2) and (3) of the Supplementary Provisions: April 1, 2002
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**三** 第一条中地方税法第七十三条の四第一項第九号の三を削る改正規定及び同法附則第十条に二項を加える改正規定（同条第十一項に係る部分に限る。） 農業者年金基金法の一部を改正する法律（平成十三年法律第三十九号）の施行の日
suppl-4131-8/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-3
The provisions in Article 1 deleting Article 73-4, paragraph (1), item (ix)-3 of the Local Tax Act and the provisions adding two paragraphs to Article 10 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (11) of that Article): the date of enforcement of the Act Partially Amending the Farmers' Pension Fund Act (Act No. 39 of 2001)
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**四** 第一条中地方税法第七十三条の四第一項第十二号及び第十四号、第百八十条、第三百四十八条第二項第十九号並びに同法附則第十三条の改正規定並びに附則第五条第二項及び第八条第五項の規定 平成十四年三月三十一日
suppl-4131-8/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-4
The provisions in Article 1 amending Article 73-4, paragraph (1), items (xii) and (xiv), Article 180 and Article 348, paragraph (2), item (xix) of the Local Tax Act, and Article 13 of the Supplementary Provisions of that Act, and the provisions of Article 5, paragraph (2) and Article 8, paragraph (5) of the Supplementary Provisions: March 31, 2002
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**五** 第一条中地方税法第七十三条の十四第六項の改正規定及び同法附則第十一条に五項を加える改正規定（同条第二十九項に係る部分に限る。） 林業経営基盤の強化等の促進のための資金の融通に関する暫定措置法の一部を改正する法律（平成十三年法律第百八号）の施行の日
suppl-4131-8/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-5
The provisions in Article 1 amending Article 73-14, paragraph (6) of the Local Tax Act and the provisions adding five paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (29) of that Article): the date of enforcement of the Act Partially Amending the Act on Provisional Measures concerning Financing for the Promotion of Strengthening of the Basis of Forestry Management, etc. (Act No. 108 of 2001)
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**六** 第一条中地方税法第五百八十六条第二項第一号の九の改正規定及び附則第九条第四項の規定 平成十三年十一月十三日
suppl-4131-8/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-6
The provisions in Article 1 amending Article 586, paragraph (2), item (i)-9 of the Local Tax Act and the provisions of Article 9, paragraph (4) of the Supplementary Provisions: November 13, 2001
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**七** 第一条中地方税法第七百条の六の二第一項第一号の改正規定 石油の安定的な供給の確保のための石油備蓄法等の一部を改正する等の法律（平成十三年法律第五十五号）の施行の日
suppl-4131-8/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-7
The provisions in Article 1 amending Article 700-6-2, paragraph (1), item (i) of the Local Tax Act: the date of enforcement of the Act Partially Amending the Petroleum Stockpiling Act, etc. and Other Acts for Securing a Stable Supply of Petroleum (Act No. 55 of 2001)
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**八** 第一条中地方税法附則第十一条に五項を加える改正規定（同条第三十項及び第三十一項に係る部分に限る。） 農業協同組合法等の一部を改正する法律（平成十三年法律第九十四号）の施行の日
suppl-4131-8/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-8
The provisions in Article 1 adding five paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraphs (30) and (31) of that Article): the date of enforcement of the Act Partially Amending the Agricultural Co-operatives Act, etc. (Act No. 94 of 2001)
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**九** 第一条中地方税法附則第十五条第十二項の改正規定及び附則第八条第十二項の規定 都市緑地保全法の一部を改正する法律（平成十三年法律第三十七号）の施行の日
suppl-4131-8/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-9
The provisions in Article 1 amending Article 15, paragraph (12) of the Supplementary Provisions of the Local Tax Act and the provisions of Article 8, paragraph (12) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act (Act No. 37 of 2001)
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**十** 第一条中地方税法附則第十六条第一項の改正規定、同条第二項の改正規定（「、第五項又は第六項」を「又は第五項から第七項まで」に改める部分に限る。）、同条第三項の改正規定及び同条に一項を加える改正規定 高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）の施行の日
suppl-4131-8/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-10
The provisions in Article 1 amending Article 16, paragraph (1) of the Supplementary Provisions of the Local Tax Act, the provisions amending paragraph (2) of that Article (limited to the part replacing ", paragraph (5) or (6)" with "or paragraphs (5) through (7)"), the provisions amending paragraph (3) of that Article, and the provisions adding one paragraph to that Article: the date of enforcement of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001)
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**十一** 第二条及び附則第十一条の規定 政令で定める日
suppl-4131-8/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-11
The provisions of Article 2 and Article 11 of the Supplementary Provisions: the date specified by Cabinet Order
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### 第二条（更正、決定等の期間制限の特例に関する経過措置） — Transitional Measures concerning Special Provisions on Time Limits for Reassessment, Determination, etc.
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suppl-4131-8/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-2
**第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の六第二項の規定は、平成十三年四月一日（以下「施行日」という。）以後に行われる同項に規定する分割等（以下この条において「分割等」という。）について適用し、施行日前に行われた分割等については、なお従前の例による。
suppl-4131-8/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-2/par-1
The provisions of Article 17-6, paragraph (2) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to corporate split, etc. prescribed in that paragraph (hereinafter in this Article referred to as "corporate split, etc.") carried out on or after April 1, 2001 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern corporate split, etc. carried out before the Effective Date.
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### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-4131-8/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3
**第一項** 新法第三十四条の規定は、平成十四年度以後の年度分の個人の道府県民税について適用し、平成十三年度分までの個人の道府県民税については、なお従前の例による。
suppl-4131-8/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-1
The provisions of Article 34 of the New Act apply to individual prefectural inhabitant tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2001.
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**第二項** 新法第三十四条の規定の適用については、平成十四年度分の個人の道府県民税に限り、同条第一項第五号ニ中「支払われるもの」とあるのは「支払われるもの（当該損害保険会社又は外国損害保険会社等が締結したものにあつては、当該保険契約の保険期間の始期（保険期間の定めのないものにあつては、その効力を生ずる日。第八項において同じ。）が平成十三年七月一日以後であるものに限る。）」と、同項第五号の三中「基因して共済金」とあるのは「基因して保険金若しくは共済金」と、同条第八項第一号中「損害保険契約のうち」とあるのは「損害保険契約（当該外国損害保険会社等がこの法律の施行地外において締結したものを除く。）のうち、」と、「もの（第三号又は第一項第五号ニに掲げるもの及び当該外国損害保険会社等がこの法律の施行地外において締結したものを除く。）」とあるのは「もの及び当該損害保険会社又は外国損害保険会社等が締結した身体の傷害又は疾病により保険金が支払われる損害保険契約で病院又は診療所に入院して第一項第二号に規定する医療費を支払つたことその他の政令で定める事由に基因して保険金が支払われるもの（当該損害保険契約の保険期間の始期が平成十三年六月三十日以前であるものに限るものとし、第三号に掲げるものを除く。）」と、同項第三号中「を除く」とあるのは「を除くものとし、当該生命保険会社又は外国生命保険会社等が締結したものにあつては、当該保険契約の保険期間の始期が平成十三年七月一日以後であるものに限る」とする。
suppl-4131-8/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-2
With regard to the application of the provisions of Article 34 of the New Act, for individual prefectural inhabitant tax for fiscal year 2002 only, "that is paid" in Article 34, paragraph (1), item (v), (d) of the New Act is deemed to be replaced with "that is paid (limited, in the case of one concluded by that casualty insurance company or foreign casualty insurance company, etc., to one for which the start of the insurance period of the insurance policy (where no insurance period is specified, the date on which it takes effect; the same applies in paragraph (8)) is on or after July 1, 2001)"; in item (v)-3 of that paragraph, "as a result of which mutual aid benefits" is deemed to be replaced with "as a result of which insurance benefits or mutual aid benefits"; in Article 34, paragraph (8), item (i) of the New Act, "among casualty insurance policies" is deemed to be replaced with "among casualty insurance policies (excluding those concluded by that foreign casualty insurance company, etc. outside the area where this Act is enforced),"; "those (excluding those set forth in item (iii) or paragraph (1), item (v), (d) and those concluded by that foreign casualty insurance company, etc. outside the area where this Act is enforced)" is deemed to be replaced with "those, and casualty insurance policies concluded by that casualty insurance company or foreign casualty insurance company, etc. under which insurance benefits are paid for bodily injury or illness, under which insurance benefits are paid as a result of having been admitted to a hospital or clinic and having paid the medical expenses prescribed in paragraph (1), item (ii) or for other reasons specified by Cabinet Order (limited to those for which the start of the insurance period of the casualty insurance policy is on or before June 30, 2001, and excluding those set forth in item (iii))"; and in item (iii) of that paragraph, "excluding" is deemed to be replaced with "excluding, and, in the case of one concluded by that life insurance company or foreign life insurance company, etc., limited to one for which the start of the insurance period of the insurance policy is on or after July 1, 2001".
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**第三項** 新法附則第五条第一項の規定は、平成十五年度以後の年度分の個人の道府県民税について適用し、平成十四年度分までの個人の道府県民税については、なお従前の例による。
suppl-4131-8/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-3
The provisions of Article 5, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2003 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2002.
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**第四項** 新法附則第三十五条の四の規定は、平成十四年度以後の年度分の個人の道府県民税について適用し、平成十三年度分までの個人の道府県民税については、なお従前の例による。
suppl-4131-8/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-4
The provisions of Article 35-4 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2001.
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**第五項** 施行日から平成十四年三月三十一日までの間における新法附則第三十五条の四の規定の適用については、同条第二項第一号及び第四項中「第十項」とあるのは、「第九項」とする。
suppl-4131-8/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-5
With regard to the application of the provisions of Article 35-4 of the Supplementary Provisions of the New Act between the Effective Date and March 31, 2002, "paragraph (10)" in paragraph (2), item (i) and paragraph (4) of that Article is deemed to be replaced with "paragraph (9)".
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**第六項** 新法の規定中法人の道府県民税に関する部分は、施行日以後に合併又は分割が行われる場合における各事業年度分の法人の道府県民税及び各計算期間の法人税額に係る法人の道府県民税並びに施行日以後に解散（合併による解散を除く。以下この項、次条第一項及び附則第七条第六項において同じ。）が行われる場合における解散による清算所得に対する法人税額に係る法人の道府県民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の道府県民税を含む。以下この項において同じ。）について適用し、施行日前に合併が行われた場合における各事業年度分の法人の道府県民税並びに施行日前に解散が行われた場合における解散による清算所得に対する法人税額に係る法人の道府県民税及び施行日前に合併が行われた場合における合併による清算所得に対する法人税額に係る法人の道府県民税については、なお従前の例による。
suppl-4131-8/art-3/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-6
The provisions of the New Act concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for each business year, and corporate prefectural inhabitant tax on the corporation tax amount for each calculation period, where a merger or division takes place on or after the Effective Date, and to corporate prefectural inhabitant tax on the corporation tax amount on liquidation income arising from dissolution where a dissolution (excluding dissolution by merger; the same applies hereinafter in this paragraph, paragraph (1) of the following Article and Article 7, paragraph (6) of the Supplementary Provisions) takes place on or after the Effective Date (including corporate prefectural inhabitant tax on the corporation tax amount for the business year in liquidation of a corporation on which corporation tax on liquidation income is imposed and on the corporation tax amount 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 prefectural inhabitant tax for each business year where a merger took place before the Effective Date, corporate prefectural inhabitant tax on the corporation tax amount on liquidation income arising from dissolution where a dissolution took place before the Effective Date, and corporate prefectural inhabitant tax on the corporation tax amount on liquidation income arising from merger where a merger took place before the Effective Date.
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### 第四条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4131-8/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4
**第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に合併又は分割が行われる場合における各事業年度に係る法人の事業税及び各計算期間に係る法人の事業税並びに施行日以後に解散が行われる場合の解散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、施行日前に合併が行われた場合における各事業年度に係る法人の事業税並びに施行日前に解散が行われた場合における解散による清算所得に対する法人の事業税及び施行日前に合併が行われた場合における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。
suppl-4131-8/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-1
Except as otherwise specially provided, the provisions of the New Act concerning corporate enterprise tax apply to corporate enterprise tax for each business year, and corporate enterprise tax for each calculation period, where a merger or division takes place on or after the Effective Date, and to corporate enterprise tax on liquidation income arising from dissolution where a dissolution takes place 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 each business year where a merger took place before the Effective Date, corporate enterprise tax on liquidation income arising from dissolution where a dissolution took place before the Effective Date, and corporate enterprise tax on liquidation income arising from merger where a merger took place before the Effective Date.
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**第二項** 新法第七十二条の四十三第四項の規定は、施行日以後に行われる同項に規定する合併等に係る同項に規定する移転法人（以下この項において「移転法人」という。）、同条第四項に規定する取得法人（以下この項において「取得法人」という。）及び移転法人又は取得法人の同条第四項に規定する株主等である法人が平成十三年三月三十一日以後に行う行為又は計算について適用する。
suppl-4131-8/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-2
The provisions of Article 72-43, paragraph (4) of the New Act apply to acts or calculations performed on or after March 31, 2001 by the transferring corporation prescribed in that paragraph relating to a merger, etc. prescribed in that paragraph made on or after the Effective Date (hereinafter in this paragraph referred to as the "transferring corporation"), the receiving corporation prescribed in Article 72-43, paragraph (4) of the New Act (hereinafter in this paragraph referred to as the "receiving corporation"), and a corporation that is a shareholder, etc. prescribed in Article 72-43, paragraph (4) of the New Act of the transferring corporation or the receiving corporation.
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**第三項** 施行日前に合併が行われた場合における第一条の規定による改正前の地方税法（以下「旧法」という。）附則第九条第一項に規定する被合併法人の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。この場合において、同項中「昭和五十三年法律第十一号附則第十八条第七項」とあるのは、「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第三条の規定による改正後の昭和五十三年法律第十一号附則第十八条第七項」とする。
suppl-4131-8/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-3
The provisions then in force continue to govern corporate enterprise tax on the liquidation income of a merged corporation prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") where a merger took place before the Effective Date. In this case, "Article 18, paragraph (7) of the Supplementary Provisions of Act No. 11 of 1978" in that paragraph is deemed to be replaced with "Article 18, paragraph (7) of the Supplementary Provisions of Act No. 11 of 1978 as amended by Article 3 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)".
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### 第五条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-4131-8/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5
**第一項** 別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4131-8/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-1
Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧法第七十三条の四第一項第十二号の規定は、独立行政法人雇用・能力開発機構が同号に規定する不動産のうち石炭鉱業の構造調整の完了等に伴う関係法律の整備等に関する法律（平成十二年法律第十六号）附則第四条の規定によりなお効力を有することとされる同法第二条の規定による廃止前の炭鉱労働者等の雇用の安定等に関する臨時措置法（昭和三十四年法律第百九十九号）第二十三条第一項第二号に規定する業務の用に供するものを取得した場合における当該不動産の取得に対して課すべき不動産取得税については、当該不動産の取得が平成十六年三月一日から平成十七年三月三十日までの間に行われたときに限り、なおその効力を有する。この場合において、旧法第七十三条の四第一項第十二号中「雇用・能力開発機構」とあるのは「独立行政法人雇用・能力開発機構」と、「炭鉱労働者等の雇用の安定等に関する臨時措置法」とあるのは「石炭鉱業の構造調整の完了等に伴う関係法律の整備等に関する法律（平成十二年法律第十六号）附則第四条の規定によりなお効力を有することとされる同法第二条の規定による廃止前の炭鉱労働者等の雇用の安定等に関する臨時措置法」とする。
suppl-4131-8/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-2
The provisions of Article 73-4, paragraph (1), item (xii) of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of real property in the case where the Employment and Human Resources Development Organization of Japan, Independent Administrative Agency acquires real property prescribed in that item that is used for the business prescribed in Article 23, paragraph (1), item (ii) of the Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc. (Act No. 199 of 1959) prior to repeal under Article 2 of the Act on Development of Related Acts upon Completion of Structural Adjustment of the Coal Mining Industry (Act No. 16 of 2000), which remains in force pursuant to Article 4 of the Supplementary Provisions of that Act, only where the acquisition of that real property is made between March 1, 2004 and March 30, 2005. In this case, in Article 73-4, paragraph (1), item (xii) of the Former Act, "Employment and Human Resources Development Organization of Japan" is deemed to be replaced with "Employment and Human Resources Development Organization of Japan, Independent Administrative Agency", and "Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc." is deemed to be replaced with "Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc. prior to repeal under Article 2 of the Act on Development of Related Acts upon Completion of Structural Adjustment of the Coal Mining Industry (Act No. 16 of 2000), which remains in force pursuant to Article 4 of the Supplementary Provisions of that Act".
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**第三項** 旧法附則第十条第五項の規定は、同項に規定する土地の取得が平成十五年十月一日から平成十九年三月三十一日までの間に行われたときに限り、当該土地の取得に対して課すべき不動産取得税については、なおその効力を有する。この場合において、同項中「日本鉄道建設公団が日本国有鉄道清算事業団の債務等の処理に関する法律附則第二条第一項の規定により旧日本国有鉄道清算事業団から承継し、かつ、所有する土地」とあるのは「独立行政法人鉄道建設・運輸施設整備支援機構が独立行政法人鉄道建設・運輸施設整備支援機構法（平成十四年法律第百八十号）附則第二条第一項の規定により、同項の規定による解散前の日本鉄道建設公団（以下この項において「旧日本鉄道建設公団」という。）から承継し、かつ、所有する土地であつて旧日本鉄道建設公団が日本国有鉄道清算事業団の債務等の処理に関する法律附則第二条第一項の規定により旧日本国有鉄道清算事業団から承継したもの」と、「平成十三年三月三十一日」とあるのは「平成十九年三月三十一日」とする。
suppl-4131-8/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-3
The provisions of Article 10, paragraph (5) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of land prescribed in that paragraph, only where the acquisition of that land is made between October 1, 2003 and March 31, 2007. In this case, in Article 10, paragraph (5) of the Supplementary Provisions of the Former Act, "land that the Japan Railway Construction Public Corporation succeeded to from the former JNR Settlement Corporation pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation and owns" is deemed to be replaced with "land that the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency succeeded to, pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002), from the Japan Railway Construction Public Corporation prior to dissolution under that paragraph (hereinafter in this paragraph referred to as the "former Japan Railway Construction Public Corporation") and owns, and that the former Japan Railway Construction Public Corporation succeeded to from the former JNR Settlement Corporation pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation", and "March 31, 2001" is deemed to be replaced with "March 31, 2007".
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**第四項** 預金保険法の一部を改正する法律（平成十二年法律第九十三号）第六条の規定による改正前の預金保険法附則第七条第一項第一号に規定する協定銀行が、同項に規定する協定の定めにより同法附則第八条第一項第一号に規定する内閣総理大臣のあっせんを受けて行う破綻金融機関（同法第二条第四項に規定する破綻金融機関をいう。以下この項において同じ。）の同号に規定する営業の全部若しくは一部の譲受け又は同法附則第八条第一項第二号に規定する預金保険機構の委託を受けて行う破綻金融機関の資産の買取りにより不動産を取得した場合における当該不動産の取得に対して課すべき不動産取得税については、旧法附則第十条第六項の規定は、なおその効力を有する。この場合において、同項中「預金保険法」とあるのは、「預金保険法の一部を改正する法律（平成十二年法律第九十三号）第六条の規定による改正前の預金保険法」とする。
suppl-4131-8/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-4
With regard to real property acquisition tax to be imposed on the acquisition of real property in the case where an agreement bank prescribed in Article 7, paragraph (1), item (i) of the Supplementary Provisions of the Deposit Insurance Act prior to amendment by Article 6 of the Act Partially Amending the Deposit Insurance Act (Act No. 93 of 2000) acquires real property through the transfer of all or part of the business prescribed in item (i) of Article 8, paragraph (1) of the Supplementary Provisions of the Deposit Insurance Act prior to amendment by Article 6 of the Act Partially Amending the Deposit Insurance Act (Act No. 93 of 2000) of a failed financial institution (meaning a failed financial institution prescribed in Article 2, paragraph (4) of the Deposit Insurance Act prior to that amendment; the same applies hereinafter in this paragraph) that it carries out, under the agreement prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Deposit Insurance Act prior to that amendment, with the mediation of the Prime Minister prescribed in Article 8, paragraph (1), item (i) of the Supplementary Provisions of the Deposit Insurance Act prior to that amendment, or through the purchase of assets of a failed financial institution that it carries out upon entrustment by the Deposit Insurance Corporation prescribed in Article 8, paragraph (1), item (ii) of the Supplementary Provisions of the Deposit Insurance Act prior to that amendment, the provisions of Article 10, paragraph (6) of the Supplementary Provisions of the Former Act remain in force. In this case, "Deposit Insurance Act" in Article 10, paragraph (6) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Deposit Insurance Act prior to amendment by Article 6 of the Act Partially Amending the Deposit Insurance Act (Act No. 93 of 2000)".
machine translation, not official
**第五項** 旧法附則第十一条第十二項、第十一条の五第三項及び第十一条の六の規定は、旧法附則第十一条第十二項に規定する不動産の取得が施行日から平成十五年三月三十一日までの間に行われたときに限り、当該不動産の取得に対して課すべき不動産取得税については、なおその効力を有する。この場合において、同項中「平成十三年三月三十一日」とあるのは、「平成十五年三月三十一日」とする。
suppl-4131-8/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-5
The provisions of Article 11, paragraph (12), Article 11-5, paragraph (3) and Article 11-6 of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of real property prescribed in Article 11, paragraph (12) of the Supplementary Provisions of the Former Act, only where that acquisition is made between the Effective Date and March 31, 2003. In this case, "March 31, 2001" in Article 11, paragraph (12) of the Supplementary Provisions of the Former Act is deemed to be replaced with "March 31, 2003".
machine translation, not official
**第六項** 新法附則第十二条第一項から第三項までの規定は、施行日以後に租税特別措置法（昭和三十二年法律第二十六号）第七十条の四第一項の規定の適用を受ける農地、採草放牧地及び準農地（以下この項において「農地等」という。）につき同条第十五項に規定する一時的道路用地等の用に供するために同項に規定する地上権等の設定がされる場合における当該貸し付けた農地等に係る不動産取得税について適用する。
suppl-4131-8/art-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-6
The provisions of Article 12, paragraphs (1) through (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax on farmland, pasture land and quasi-farmland (hereinafter in this paragraph referred to as "farmland, etc.") subject to the application of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that has been leased, in the case where, on or after the Effective Date, superficies rights, etc. prescribed in paragraph (15) of that Article are created on the farmland, etc. for use as land for temporary road use, etc. prescribed in that paragraph.
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### 第六条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
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suppl-4131-8/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-6
**第一項** 新法第百四十七条及び附則第十二条の三の規定は、平成十四年度以後の年度分の自動車税について適用し、平成十三年度分までの自動車税については、なお従前の例による。
suppl-4131-8/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-6/par-1
The provisions of Article 147 and Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern automobile tax up to fiscal year 2001.
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### 第七条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4131-8/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7
**第一項** 新法第三百十四条の二の規定は、平成十四年度以後の年度分の個人の市町村民税について適用し、平成十三年度分までの個人の市町村民税については、なお従前の例による。
suppl-4131-8/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-1
The provisions of Article 314-2 of the New Act apply to individual municipal inhabitant tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2001.
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**第二項** 新法第三百十四条の二の規定の適用については、平成十四年度分の個人の市町村民税に限り、同条第一項第五号ニ中「支払われるもの」とあるのは「支払われるもの（当該損害保険会社又は外国損害保険会社等が締結したものにあつては、当該保険契約の保険期間の始期（保険期間の定めのないものにあつては、その効力を生ずる日。第八項において同じ。）が平成十三年七月一日以後であるものに限る。）」と、同項第五号の三中「基因して共済金」とあるのは「基因して保険金若しくは共済金」と、同条第八項第一号中「損害保険契約のうち」とあるのは「損害保険契約（当該外国損害保険会社等がこの法律の施行地外において締結したものを除く。）のうち、」と、「もの（第三号又は第一項第五号ニに掲げるもの及び当該外国損害保険会社等がこの法律の施行地外において締結したものを除く。）」とあるのは「もの及び当該損害保険会社又は外国損害保険会社等が締結した身体の傷害又は疾病により保険金が支払われる損害保険契約で病院又は診療所に入院して第一項第二号に規定する医療費を支払つたことその他の政令で定める事由に基因して保険金が支払われるもの（当該損害保険契約の保険期間の始期が平成十三年六月三十日以前であるものに限るものとし、第三号に掲げるものを除く。）」と、同項第三号中「を除く」とあるのは「を除くものとし、当該生命保険会社又は外国生命保険会社等が締結したものにあつては、当該保険契約の保険期間の始期が平成十三年七月一日以後であるものに限る」とする。
suppl-4131-8/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-2
With regard to the application of the provisions of Article 314-2 of the New Act, for individual municipal inhabitant tax for fiscal year 2002 only, "that is paid" in Article 314-2, paragraph (1), item (v), (d) of the New Act is deemed to be replaced with "that is paid (limited, in the case of one concluded by that casualty insurance company or foreign casualty insurance company, etc., to one for which the start of the insurance period of the insurance policy (where no insurance period is specified, the date on which it takes effect; the same applies in paragraph (8)) is on or after July 1, 2001)"; in item (v)-3 of that paragraph, "as a result of which mutual aid benefits" is deemed to be replaced with "as a result of which insurance benefits or mutual aid benefits"; in Article 314-2, paragraph (8), item (i) of the New Act, "among casualty insurance policies" is deemed to be replaced with "among casualty insurance policies (excluding those concluded by that foreign casualty insurance company, etc. outside the area where this Act is enforced),"; "those (excluding those set forth in item (iii) or paragraph (1), item (v), (d) and those concluded by that foreign casualty insurance company, etc. outside the area where this Act is enforced)" is deemed to be replaced with "those, and casualty insurance policies concluded by that casualty insurance company or foreign casualty insurance company, etc. under which insurance benefits are paid for bodily injury or illness, under which insurance benefits are paid as a result of having been admitted to a hospital or clinic and having paid the medical expenses prescribed in paragraph (1), item (ii) or for other reasons specified by Cabinet Order (limited to those for which the start of the insurance period of the casualty insurance policy is on or before June 30, 2001, and excluding those set forth in item (iii))"; and in item (iii) of that paragraph, "excluding" is deemed to be replaced with "excluding, and, in the case of one concluded by that life insurance company or foreign life insurance company, etc., limited to one for which the start of the insurance period of the insurance policy is on or after July 1, 2001".
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**第三項** 新法附則第五条第二項の規定は、平成十五年度以後の年度分の個人の市町村民税について適用し、平成十四年度分までの個人の市町村民税については、なお従前の例による。
suppl-4131-8/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-3
The provisions of Article 5, paragraph (2) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2003 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2002.
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**第四項** 新法附則第三十五条の四の規定は、平成十四年度以後の年度分の個人の市町村民税について適用し、平成十三年度分までの個人の市町村民税については、なお従前の例による。
suppl-4131-8/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-4
The provisions of Article 35-4 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2001.
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**第五項** 施行日から平成十四年三月三十一日までの間における新法附則第三十五条の四の規定の適用については、同条第二項第一号及び第四項中「第十項」とあるのは、「第九項」とする。
suppl-4131-8/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-5
With regard to the application of the provisions of Article 35-4 of the Supplementary Provisions of the New Act between the Effective Date and March 31, 2002, "paragraph (10)" in paragraph (2), item (i) and paragraph (4) of that Article is deemed to be replaced with "paragraph (9)".
machine translation, not official
**第六項** 新法の規定中法人の市町村民税に関する部分は、施行日以後に合併又は分割が行われる場合における各事業年度分の法人の市町村民税及び各計算期間の法人税額に係る法人の市町村民税並びに施行日以後に解散が行われる場合における解散による清算所得に対する法人税額に係る法人の市町村民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の市町村民税を含む。以下この項において同じ。）について適用し、施行日前に合併が行われた場合における各事業年度分の法人の市町村民税並びに施行日前に解散が行われた場合における解散による清算所得に対する法人税額に係る法人の市町村民税及び施行日前に合併が行われた場合における合併による清算所得に対する法人税額に係る法人の市町村民税については、なお従前の例による。
suppl-4131-8/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-6
The provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for each business year, and corporate municipal inhabitant tax on the corporation tax amount for each calculation period, where a merger or division takes place on or after the Effective Date, and to corporate municipal inhabitant tax on the corporation tax amount on liquidation income arising from dissolution where a dissolution takes place on or after the Effective Date (including corporate municipal inhabitant tax on the corporation tax amount for the business year in liquidation of a corporation on which corporation tax on liquidation income is imposed and on the corporation tax amount 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 municipal inhabitant tax for each business year where a merger took place before the Effective Date, corporate municipal inhabitant tax on the corporation tax amount on liquidation income arising from dissolution where a dissolution took place before the Effective Date, and corporate municipal inhabitant tax on the corporation tax amount on liquidation income arising from merger where a merger took place before the Effective Date.
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### 第八条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4131-8/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8
**第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、平成十三年度以後の年度分の固定資産税について適用し、平成十二年度分までの固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-1
Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2000.
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**第二項** 独立行政法人新エネルギー・産業技術総合開発機構が独立行政法人新エネルギー・産業技術総合開発機構法（平成十四年法律第百四十五号）附則第二条第一項の規定により承継した固定資産のうち同項の規定による解散前の新エネルギー・産業技術総合開発機構（旧石炭鉱業合理化事業団を含む。）が平成十四年三月三十日までに取得した旧法第三百四十八条第二項第二号の二に規定する固定資産に対して課する平成十八年度分までの固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-2
The provisions then in force continue to govern fixed assets tax up to fiscal year 2006 imposed on fixed assets prescribed in Article 348, paragraph (2), item (ii)-2 of the Former Act that the New Energy and Industrial Technology Development Organization, Independent Administrative Agency succeeded to pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act on the New Energy and Industrial Technology Development Organization, Independent Administrative Agency (Act No. 145 of 2002), among the fixed assets acquired by March 30, 2002 by the New Energy and Industrial Technology Development Organization (including the former Coal Mining Industry Rationalization Corporation) prior to dissolution under that paragraph.
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**第三項** 独立行政法人中小企業基盤整備機構が中小企業金融公庫法及び独立行政法人中小企業基盤整備機構法の一部を改正する法律（平成十六年法律第三十五号）附則第三条第一項の規定により承継した固定資産のうち同項の規定による解散前の地域振興整備公団が平成十四年三月三十一日までに取得した旧法第三百四十八条第二項第二号の三に規定する固定資産に対して課する平成十八年度分までの固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-3
The provisions then in force continue to govern fixed assets tax up to fiscal year 2006 imposed on fixed assets prescribed in Article 348, paragraph (2), item (ii)-3 of the Former Act that the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN succeeded to pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Enterprise Finance Corporation Act and the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 35 of 2004), among the fixed assets acquired by March 31, 2002 by the Regional Promotion and Development Corporation prior to dissolution under that paragraph.
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**第四項** 新法第三百四十八条第二項第二号の七の規定中公共の用に供する飛行場の滑走路の延長に伴い新たに建設された立体交差化施設に係る部分は、施行日以後に新たに建設された当該立体交差化施設に対して課する平成十四年度以後の年度分の固定資産税について適用する。
suppl-4131-8/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-4
The provisions of Article 348, paragraph (2), item (ii)-7 of the New Act (limited to the part concerning grade-separated crossing facilities newly constructed in connection with the extension of the runway of an airport open to public use) apply to fixed assets tax for fiscal year 2002 and thereafter imposed on those grade-separated crossing facilities newly constructed on or after the Effective Date.
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**第五項** 旧法第三百四十八条第二項第十九号に規定する固定資産のうち独立行政法人雇用・能力開発機構が石炭鉱業の構造調整の完了等に伴う関係法律の整備等に関する法律附則第四条の規定によりなお効力を有することとされる同法第二条の規定による廃止前の炭鉱労働者等の雇用の安定等に関する臨時措置法第二十三条第一項第二号に規定する業務の用に供するものに対して課する平成十七年度分までの固定資産税については、旧法第三百四十八条第二項第十九号の規定は、なおその効力を有する。この場合において、同号中「雇用・能力開発機構」とあるのは「独立行政法人雇用・能力開発機構」と、「炭鉱労働者等の雇用の安定等に関する臨時措置法」とあるのは「石炭鉱業の構造調整の完了等に伴う関係法律の整備等に関する法律（平成十二年法律第十六号）附則第四条の規定によりなお効力を有することとされる同法第二条の規定による廃止前の炭鉱労働者等の雇用の安定等に関する臨時措置法」とする。
suppl-4131-8/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-5
The provisions of Article 348, paragraph (2), item (xix) of the Former Act remain in force with respect to fixed assets tax up to fiscal year 2005 imposed on fixed assets prescribed in that item that the Employment and Human Resources Development Organization of Japan, Independent Administrative Agency uses for the business prescribed in Article 23, paragraph (1), item (ii) of the Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc. prior to repeal under Article 2 of the Act on Development of Related Acts upon Completion of Structural Adjustment of the Coal Mining Industry, which remains in force pursuant to Article 4 of the Supplementary Provisions of that Act. In this case, "Employment and Human Resources Development Organization of Japan" in Article 348, paragraph (2), item (xix) of the Former Act is deemed to be replaced with "Employment and Human Resources Development Organization of Japan, Independent Administrative Agency", and "Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc." is deemed to be replaced with "Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc. prior to repeal under Article 2 of the Act on Development of Related Acts upon Completion of Structural Adjustment of the Coal Mining Industry (Act No. 16 of 2000), which remains in force pursuant to Article 4 of the Supplementary Provisions of that Act".
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**第六項** 新法第三百四十九条の三第十五項の規定は、施行日以後に敷設された同項に規定する線路設備等に対して課する平成十四年度以後の年度分の固定資産税について適用し、施行日前に敷設された旧法第三百四十九条の三第十五項に規定する線路設備等に対して課する固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-6
The provisions of Article 349-3, paragraph (15) of the New Act apply to fixed assets tax for fiscal year 2002 and thereafter imposed on track facilities, etc. prescribed in that paragraph that were laid on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on track facilities, etc. prescribed in Article 349-3, paragraph (15) of the Former Act that were laid before the Effective Date.
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**第七項** 新法第三百四十九条の三第三十二項の規定は、施行日以後に敷設された同項に規定する線路設備に対して課する平成十四年度以後の年度分の固定資産税について適用し、施行日前に敷設された旧法第三百四十九条の三第三十二項に規定する線路設備に対して課する固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-7
The provisions of Article 349-3, paragraph (32) of the New Act apply to fixed assets tax for fiscal year 2002 and thereafter imposed on track facilities prescribed in that paragraph that were laid on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on track facilities prescribed in Article 349-3, paragraph (32) of the Former Act that were laid before the Effective Date.
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**第八項** 新法第三百四十九条の三第三十六項の規定は、施行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十四年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十九条の三第三十六項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-8
The provisions of Article 349-3, paragraph (36) of the New Act apply to fixed assets tax for fiscal year 2002 and thereafter imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (36) of the Former Act that were acquired before the Effective Date.
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**第九項** 新法第三百四十九条の三第三十七項の規定は、施行日以後に取得された同項に規定する償却資産に対して課する平成十四年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十九条の三第三十七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。
suppl-4131-8/art-8/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-9
The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 2002 and thereafter imposed on depreciable assets prescribed in that paragraph that were acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (37) of the Former Act that were acquired before the Effective Date.
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**第十項** 新法第三百四十九条の三の三及び第三百八十四条の二の規定は、平成十二年一月二日以後に発生した新法第三百四十九条の三の三第一項に規定する震災等（次項及び附則第十四条第三項において「震災等」という。）により滅失し、又は損壊した家屋の敷地の用に供されていた土地に対して課する平成十三年度以後の年度分の固定資産税について適用する。
suppl-4131-8/art-8/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-10
The provisions of Article 349-3-3 and Article 384-2 of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter imposed on land that had been used as the site of a house destroyed or damaged by an earthquake or other disaster prescribed in Article 349-3-3, paragraph (1) of the New Act (referred to as "earthquake or other disaster" in the following paragraph and Article 14, paragraph (3) of the Supplementary Provisions) that occurred on or after January 2, 2000.
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**第十一項** 新法第三百五十二条の二第三項、第四項、第六項及び第七項の規定は、平成十二年一月二日以後に発生した震災等により滅失し、又は損壊した区分所有に係る家屋の敷地の用に供されていた土地に対して課する平成十三年度以後の年度分の固定資産税について適用する。
suppl-4131-8/art-8/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-11
The provisions of Article 352-2, paragraphs (3), (4), (6) and (7) of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter imposed on land that had been used as the site of a building held in unit ownership that was destroyed or damaged by an earthquake or other disaster that occurred on or after January 2, 2000.
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**第十二項** 平成十一年四月一日から平成十三年三月三十一日までの間に設置された旧法附則第十五条第十二項に規定する特定自転車駐車場の用に供する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-12
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets used for a specified bicycle parking lot prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were installed between April 1, 1999 and March 31, 2001.
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**第十三項** 平成十一年四月一日から平成十三年三月三十一日までの間に取得された旧法附則第十五条第十四項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-13
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1999 and March 31, 2001.
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**第十四項** 平成十年四月一日から平成十三年三月三十一日までの間に新設された旧法附則第十五条第二十七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。
suppl-4131-8/art-8/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-14
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, 1998 and March 31, 2001.
machine translation, not official
**第十五項** 平成十二年四月一日から平成十三年三月三十一日までの間に新設された旧法附則第十五条第二十九項に規定する電気通信設備に対して課する固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-15
The provisions then in force continue to govern fixed assets tax imposed on telecommunications facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 2000 and March 31, 2001.
machine translation, not official
**第十六項** 平成八年四月一日から平成十三年三月三十一日までの間に新設された旧法附則第十五条第三十項に規定する設備若しくは施設で電気通信事業法及び日本電信電話株式会社等に関する法律の一部を改正する法律（平成十五年法律第百二十五号）第二条の規定による改正前の電気通信事業法（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するもの又は平成八年八月一日から平成十三年三月三十一日までの間に新設された旧法附則第十五条第三十項に規定する設備で有線テレビジョン放送法（昭和四十七年法律第百十四号）第二条第一項に規定する有線テレビジョン放送に係る事業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。
suppl-4131-8/art-8/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-16
The provisions then in force continue to govern fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1996 and March 31, 2001 and are used for the Type I telecommunications business prescribed in Article 6, paragraph (2) of the Telecommunications Business Act (Act No. 86 of 1984) prior to amendment by Article 2 of the Act Partially Amending the Telecommunications Business Act and the Act on Nippon Telegraph and Telephone Corporation, etc. (Act No. 125 of 2003), or equipment prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that was newly installed between August 1, 1996 and March 31, 2001 and is used for the business relating to cable television broadcasting prescribed in Article 2, paragraph (1) of the Cable Television Broadcast Act (Act No. 114 of 1972).
machine translation, not official
**第十七項** 平成十一年四月一日から平成十三年三月三十一日までの間に新設された旧法附則第十五条第三十一項に規定する高度有線テレビジョン放送施設に対して課する固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-17
The provisions then in force continue to govern fixed assets tax imposed on advanced cable television broadcast facilities prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1999 and March 31, 2001.
machine translation, not official
**第十八項** 平成九年四月一日から平成十三年三月三十一日までの間に新たに取得された旧法附則第十五条第三十二項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-18
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1997 and March 31, 2001.
machine translation, not official
**第十九項** 平成八年四月一日から平成十三年三月三十一日までの間に新たに取得された旧法附則第十五条第三十七項に規定する線路設備に対して課する固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-19
The provisions then in force continue to govern fixed assets tax imposed on track facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1996 and March 31, 2001.
machine translation, not official
**第二十項** 平成六年一月二日から平成十三年三月三十一日までの間に新築された旧法附則第十六条第六項に規定する貸家住宅に対して課する固定資産税については、なお従前の例による。
suppl-4131-8/art-8/par-20 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-20
The provisions then in force continue to govern fixed assets tax imposed on rental housing prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that was newly constructed between January 2, 1994 and March 31, 2001.
machine translation, not official
### 第九条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
caption: machine translation, not official
suppl-4131-8/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9
**第一項** 別段の定めがあるものを除き、新法の規定（新法附則第三十一条の三の二から第三十一条の四までの規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十三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、平成十二年度分までの土地に対して課する特別土地保有税については、なお従前の例による。
suppl-4131-8/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-1
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land (excluding the provisions of Articles 31-3-2 through 31-4 of the Supplementary Provisions of the New Act) apply to special land holding tax imposed on land for fiscal year 2001 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 2000.
machine translation, not official
**第二項** 別段の定めがあるものを除き、新法の規定（新法附則第三十一条の三の二から第三十一条の四までの規定を除く。）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については、なお従前の例による。
suppl-4131-8/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-2
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 31-3-2 through 31-4 of the Supplementary Provisions of the New Act) 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.
machine translation, not official
**第三項** 施行日前に新設され、又は増設された旧法第五百八十六条第二項第一号に規定する設備を同号ハの区域又は同号ホの地域において製造の事業の用に供した場合において、当該設備の用に供する土地に対して課する特別土地保有税については、なお従前の例による。
suppl-4131-8/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-3
The provisions then in force continue to govern special land holding tax imposed on land used for facilities prescribed in Article 586, paragraph (2), item (i) of the Former Act that were newly installed or expanded before the Effective Date, where those facilities are used for the manufacturing business in the area under (c) of that item or the region under (e) of that item.
machine translation, not official
**第四項** 平成十三年十一月十二日までに新設され、又は増設された旧法第五百八十六条第二項第一号の九に規定する設備を同号に規定する事業の用に供した場合において当該設備の用に供する土地に対して課する特別土地保有税及び同日までにされる同号に規定する土地の取得に対して課する特別土地保有税については、なお従前の例による。
suppl-4131-8/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-4
The provisions then in force continue to govern special land holding tax imposed on land used for facilities prescribed in Article 586, paragraph (2), item (i)-9 of the Former Act that were newly installed or expanded by November 12, 2001, where those facilities are used for the business prescribed in that item, and special land holding tax imposed on the acquisition of land prescribed in that item made by that day.
machine translation, not official
**第五項** 施行日から農業者年金基金法の一部を改正する法律の施行の日の前日までの間における新法附則第三十一条の二の二第一項の規定の適用については、同項中「第十一項」とあるのは、「第十項」とする。
suppl-4131-8/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-5
With regard to the application of the provisions of Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and the day preceding the date of enforcement of the Act Partially Amending the Farmers' Pension Fund Act, "paragraph (11)" in that paragraph is deemed to be replaced with "paragraph (10)".
machine translation, not official
**第六項** 施行日から農業協同組合法等の一部を改正する法律の施行の日の前日までの間における新法附則第三十一条の二の二第一項の規定の適用については、同項中「第二十七項、第二十八項、第三十項若しくは第三十一項第一号若しくは第二号」とあるのは、「第二十七項若しくは第二十八項」とする。
suppl-4131-8/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-6
With regard to the application of the provisions of Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and the day preceding the date of enforcement of the Act Partially Amending the Agricultural Co-operatives Act, etc., "paragraph (27), (28) or (30), or paragraph (31), item (i) or (ii)" in that paragraph is deemed to be replaced with "paragraph (27) or (28)".
machine translation, not official
**第七項** 旧法附則第三十一条の三第七項に規定する土地（施行日前に取得されたものに限る。）に対して課する特別土地保有税については、なお従前の例による。
suppl-4131-8/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-7
The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 31-3, paragraph (7) of the Supplementary Provisions of the Former Act (limited to land acquired before the Effective Date).
machine translation, not official
**第八項** 施行日前にされた旧法附則第三十一条の三の二第一項に規定する住宅地等予定地のための譲渡に係る土地に係る特別土地保有税については、なお従前の例による。
suppl-4131-8/art-9/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-8
The provisions then in force continue to govern special land holding tax on land relating to a transfer, made before the Effective Date, for planned residential land, etc. prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions of the Former Act.
machine translation, not official
**第九項** 施行日から平成十四年三月三十一日までの間における新法附則第三十一条の三の二第一項及び第三十一条の三の三第一項の規定の適用については、これらの規定中「第三百四十八条第二項第一号」とあるのは、「第三百四十八条第二項第一号、第二号の二」とする。
suppl-4131-8/art-9/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-9
With regard to the application of the provisions of Article 31-3-2, paragraph (1) and Article 31-3-3, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and March 31, 2002, "Article 348, paragraph (2), item (i)" in those provisions is deemed to be replaced with "Article 348, paragraph (2), items (i) and (ii)-2".
machine translation, not official
### 第十条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
caption: machine translation, not official
suppl-4131-8/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-10
**第一項** 新法附則第三十二条第三項、第四項、第六項及び第八項から第十一項までの規定は、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。
suppl-4131-8/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-10/par-1
The provisions of Article 32, paragraphs (3), (4) and (6) and paragraphs (8) through (11) 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.
machine translation, not official
**第二項** 施行日前の旧法附則第三十二条第九項に規定する自動車の取得に対して課する自動車取得税については、なお従前の例による。
suppl-4131-8/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-10/par-2
The provisions then in force continue to govern automobile acquisition tax imposed on the acquisition, before the Effective Date, of a motor vehicle prescribed in Article 32, paragraph (9) of the Supplementary Provisions of the Former Act.
machine translation, not official
### 第十一条
suppl-4131-8/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-11
**第一項** 第二条の規定による改正後の地方税法附則第三十二条第八項の規定は、附則第一条第十一号に掲げる規定の施行の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、同日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
suppl-4131-8/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-11/par-1
The provisions of Article 32, paragraph (8) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before that day.
machine translation, not official
### 第十二条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
caption: machine translation, not official
suppl-4131-8/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-12
**第一項** 新法第七百条の四第一項第六号、第七百条の十四第一項第七号、第七百条の二十二の五第二項及び附則第三十二条の二第二項の規定は、平成十三年六月一日（以下この条において「適用日」という。）以後に行われる新法第七百条の四第一項第六号の軽油の輸入に対して課すべき軽油引取税に対して適用し、適用日前に輸入が行われた軽油に係る旧法第七百条の四第一項第五号の軽油の消費又は譲渡に対して課する軽油引取税については、なお従前の例による。
suppl-4131-8/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-12/par-1
The provisions of Article 700-4, paragraph (1), item (vi), Article 700-14, paragraph (1), item (vii) and Article 700-22-5, paragraph (2) of the New Act and Article 32-2, paragraph (2) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the import of light oil under Article 700-4, paragraph (1), item (vi) of the New Act carried out on or after June 1, 2001 (hereinafter in this Article referred to as the "Application Date"), and the provisions then in force continue to govern light oil delivery tax imposed on the consumption or transfer of light oil under Article 700-4, paragraph (1), item (v) of the Former Act relating to light oil imported before the Application Date.
machine translation, not official
### 第十三条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-4131-8/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13
**第一項** 別段の定めがあるものを除き、新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項及び第四項から第六項までにおいて同じ。）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十三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十三年前の年分の個人の事業及び平成十三年分の個人の事業で施行日前に廃止されたものに対して課する事業に係る事業所税については、なお従前の例による。
suppl-4131-8/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-1
Except as otherwise specially provided, the provisions of the New Act concerning business office tax on business (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 paragraphs (4) through (6)) 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 2001 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 2001, and on the business of an individual for 2001 that was discontinued before the Effective Date.
machine translation, not official
**第二項** 次項に定めるものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。以下この項及び次項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。以下この項及び次項において同じ。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。
suppl-4131-8/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-2
Except as provided for in the following paragraph, the provisions of the New Act concerning business office tax on new construction or expansion (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 and the following 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 and the following 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.
machine translation, not official
**第三項** 旧法附則第三十二条の四第十一項に規定する承認を受けた日から同日後五年を経過する日までの間に行われる同項に規定する高度化等施設に係る事業所用家屋の新築若しくは増築又は同項に規定する特定分野への進出が開始された日から同日後同項に規定する政令で定める期間を経過する日までの間に行われる同項に規定する進出施設に係る事業所用家屋の新築若しくは増築に対して課すべき新増設に係る事業所税については、なお従前の例による。
suppl-4131-8/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-3
The provisions then in force continue to govern business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building relating to an advanced facility, etc. prescribed in Article 32-4, paragraph (11) of the Supplementary Provisions of the Former Act carried out during the period from the date of the approval prescribed in that paragraph until the day on which five years elapse from that date, or on the new construction or extension of a business premises building relating to an entry facility prescribed in that paragraph carried out during the period from the day on which entry into the specified field prescribed in that paragraph begins until the day on which the period specified by Cabinet Order prescribed in that paragraph elapses from that day.
machine translation, not official
**第四項** 旧法附則第三十二条の七第七項に規定する事業のうち、同項に規定する政令で定める期間を経過する日以後に最初に終了する事業年度分までの組合等の事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。
suppl-4131-8/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-4
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 of a cooperative, etc. among the business prescribed in Article 32-7, paragraph (7) of the Supplementary Provisions of the Former Act, for business years up to the first business year to end on or after the day on which the period specified by Cabinet Order prescribed in that paragraph elapses.
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**第五項** 旧法附則第三十二条の八第二項に規定する事業のうち、平成十三年分までの個人の事業に対して課すべき事業に係る事業所税については、なお従前の例による。
suppl-4131-8/art-13/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-5
The provisions then in force continue to govern business office tax on business to be imposed on the business of an individual up to the year 2001, among the business prescribed in Article 32-8, paragraph (2) of the Supplementary Provisions of the Former Act.
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**第六項** 旧法附則第三十二条の八第三項に規定する事業のうち、平成十三年四月一日以後に最初に終了する事業年度分までの法人の事業及び平成十三年分までの個人の事業に対して課すべき事業に係る事業所税については、なお従前の例による。
suppl-4131-8/art-13/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-6
The provisions then in force continue to govern business office tax on business to be imposed on the business of a corporation for business years up to the first business year to end on or after April 1, 2001 and on the business of an individual up to the year 2001, among the business prescribed in Article 32-8, paragraph (3) of the Supplementary Provisions of the Former Act.
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### 第十四条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
caption: machine translation, not official
suppl-4131-8/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-14
**第一項** 別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、平成十三年度以後の年度分の都市計画税について適用し、平成十二年度分までの都市計画税については、なお従前の例による。
suppl-4131-8/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-14/par-1
Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern city planning tax up to fiscal year 2000.
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**第二項** 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三十六項の規定に関する部分に限る。）は、施行日以後に取得された新法第三百四十九条の三第三十六項の規定の適用を受ける家屋に対して課する平成十四年度以後の年度分の都市計画税について適用し、施行日前に取得された旧法第三百四十九条の三第三十六項の規定の適用を受ける家屋に対して課する都市計画税については、なお従前の例による。
suppl-4131-8/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-14/par-2
The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (36) of the New Act) apply to city planning tax for fiscal year 2002 and thereafter imposed on a house, acquired on or after the Effective Date, to which the provisions of Article 349-3, paragraph (36) of the New Act apply, and the provisions then in force continue to govern city planning tax imposed on a house, acquired before the Effective Date, to which the provisions of Article 349-3, paragraph (36) of the Former Act apply.
machine translation, not official
**第三項** 新法第七百二条の三の規定は、平成十二年一月二日以後に発生した震災等により滅失し、又は損壊した家屋の敷地の用に供されていた土地に対して課する平成十三年度以後の年度分の都市計画税について適用する。
suppl-4131-8/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-14/par-3
The provisions of Article 702-3 of the New Act apply to city planning tax for fiscal year 2001 and thereafter imposed on land that had been used as the site of a house destroyed or damaged by an earthquake or other disaster that occurred on or after January 2, 2000.
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### 第十五条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
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suppl-4131-8/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-15
**第一項** 新法附則第三十七条の二の規定は、平成十四年度以後の年度分の国民健康保険税について適用し、平成十三年度分までの国民健康保険税については、なお従前の例による。
suppl-4131-8/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-15/par-1
The provisions of Article 37-2 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern national health insurance tax up to fiscal year 2001.
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### 第十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4131-8/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-16
**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。
suppl-4131-8/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-16/par-1
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.
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### 第十七条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4131-8/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-17
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4131-8/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-17/par-1
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
---
## Cites
- suppl-4131-8/art-1/par-1/item-1: 附則第三条第六項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4131-8/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-6
- suppl-4131-8/art-1/par-1/item-1: 第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4131-8/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4
- suppl-4131-8/art-1/par-1/item-1: 第七条第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4131-8/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-6
- suppl-4131-8/art-1/par-1/item-2: 附則第三条第一項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4131-8/art-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-1
- suppl-4131-8/art-1/par-1/item-2: 第二項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4131-8/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-2
- suppl-4131-8/art-1/par-1/item-2: 第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4131-8/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-6
- suppl-4131-8/art-1/par-1/item-2: 第七条第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4131-8/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-1
- suppl-4131-8/art-1/par-1/item-2: 第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4131-8/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-2
- suppl-4131-8/art-1/par-1/item-2: 第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4131-8/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-2
- suppl-4131-8/art-1/par-1/item-2: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4131-8/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-3
- suppl-4131-8/art-1/par-1/item-4: 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-4131-8/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-2
- suppl-4131-8/art-1/par-1/item-4: 第八条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4131-8/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-5
- suppl-4131-8/art-1/par-1/item-6: 附則第九条第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4131-8/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9/par-4
- suppl-4131-8/art-1/par-1/item-9: 附則第八条第十二項 → 地方税法 附則第八条第十二項 (Supplementary Provisions, Article 8, paragraph (12)), suppl-4131-8/art-8/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-12
- suppl-4131-8/art-1/par-1/item-11: 附則第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4131-8/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-11
- suppl-4131-8/art-2/par-1: 第十七条の六第二項 → 地方税法 第十七条の六第二項 (Article 17-6, paragraph (2)), art-17-6/par-2 — https://japanlaw.org/ja/local-tax-act/art-17-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-2
- suppl-4131-8/art-2/par-1: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4131-8/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-2
- suppl-4131-8/art-3/par-1: 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-4131-8/art-3/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-4131-8/art-3/par-2: 同条第一項第五号 → 地方税法 第三十四条第一項第五号 (Article 34, paragraph (1), item (v)), art-34/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5
- suppl-4131-8/art-3/par-2: 第八項 → 地方税法 第三十四条第七項 (Article 34, paragraph (7)), art-34/par-7 — https://japanlaw.org/ja/local-tax-act/art-34/par-7 · https://japanlaw.org/l/325AC0000000226/art-34/par-7
- suppl-4131-8/art-3/par-2: 同項第五号の三 → 地方税法 第三十四条第一項第五号の三 (Article 34, paragraph (1), item (v-3)), art-34/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5-3
- suppl-4131-8/art-3/par-2: 同条第八項第一号 → 地方税法 第三十四条第七項第一号 (Article 34, paragraph (7), item (i)), art-34/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/art-34/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-7/item-1
- suppl-4131-8/art-3/par-2: 第三号 → 地方税法 第三十四条第七項第三号 (Article 34, paragraph (7), item (iii)), art-34/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-7/item-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-7/item-3
- suppl-4131-8/art-3/par-2: 第一項第二号 → 地方税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-2
- suppl-4131-8/art-3/par-2: 第三号 → 地方税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-3
- suppl-4131-8/art-3/par-3: 新法附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1
- suppl-4131-8/art-3/par-4: 新法附則第三十五条の四 → 地方税法 附則第三十五条の四 (Supplementary Provisions, Article 35-4), suppl-3251-226/art-35-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4
- suppl-4131-8/art-3/par-5: 新法附則第三十五条の四 → 地方税法 附則第三十五条の四 (Supplementary Provisions, Article 35-4), suppl-3251-226/art-35-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4
- suppl-4131-8/art-3/par-5: 同条第二項第一号 → 地方税法 附則第三十五条の四第二項第一号 (Supplementary Provisions, Article 35-4, paragraph (2), item (i)), suppl-3251-226/art-35-4/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-1
- suppl-4131-8/art-3/par-5: 第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4
- suppl-4131-8/art-3/par-6: この項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4131-8/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-6
- suppl-4131-8/art-3/par-6: 次条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4131-8/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-1
- suppl-4131-8/art-3/par-6: 附則第七条第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4131-8/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-6
- suppl-4131-8/art-4/par-1: この項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4131-8/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-1
- suppl-4131-8/art-4/par-2: 新法第七十二条の四十三第四項 → 地方税法 第七十二条の四十三第四項 (Article 72-43, paragraph (4)), art-72-43/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4
- suppl-4131-8/art-4/par-2: この項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4131-8/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-2
- suppl-4131-8/art-5/par-4: この項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4131-8/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-4
- suppl-4131-8/art-5/par-6: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-1
- suppl-4131-8/art-5/par-6: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3251-226/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-2
- suppl-4131-8/art-5/par-6: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3251-226/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-3
- suppl-4131-8/art-5/par-6: この項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4131-8/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-6
- suppl-4131-8/art-6/par-1: 新法第百四十七条 → 地方税法 第百四十七条 (Article 147), art-147 — https://japanlaw.org/ja/local-tax-act/art-147 · https://japanlaw.org/l/325AC0000000226/art-147
- suppl-4131-8/art-7/par-1: 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-4131-8/art-7/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-4131-8/art-7/par-2: 同条第一項第五号 → 地方税法 第三百十四条の二第一項第五号 (Article 314-2, paragraph (1), item (v)), art-314-2/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5
- suppl-4131-8/art-7/par-2: 第八項 → 地方税法 第三百十四条の二第七項 (Article 314-2, paragraph (7)), art-314-2/par-7 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-7
- suppl-4131-8/art-7/par-2: 同項第五号の三 → 地方税法 第三百十四条の二第一項第五号の三 (Article 314-2, paragraph (1), item (v-3)), art-314-2/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5-3
- suppl-4131-8/art-7/par-2: 同条第八項第一号 → 地方税法 第三百十四条の二第七項第一号 (Article 314-2, paragraph (7), item (i)), art-314-2/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-7/item-1
- suppl-4131-8/art-7/par-2: 第三号 → 地方税法 第三百十四条の二第七項第三号 (Article 314-2, paragraph (7), item (iii)), art-314-2/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-7/item-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-7/item-3
- suppl-4131-8/art-7/par-2: 第一項第二号 → 地方税法 第三百十四条の二第一項第二号 (Article 314-2, paragraph (1), item (ii)), art-314-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-2
- suppl-4131-8/art-7/par-2: 第三号 → 地方税法 第三百十四条の二第一項第三号 (Article 314-2, paragraph (1), item (iii)), art-314-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-3
- suppl-4131-8/art-7/par-3: 新法附則第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3251-226/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-2
- suppl-4131-8/art-7/par-4: 新法附則第三十五条の四 → 地方税法 附則第三十五条の四 (Supplementary Provisions, Article 35-4), suppl-3251-226/art-35-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4
- suppl-4131-8/art-7/par-5: 新法附則第三十五条の四 → 地方税法 附則第三十五条の四 (Supplementary Provisions, Article 35-4), suppl-3251-226/art-35-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4
- suppl-4131-8/art-7/par-5: 同条第二項第一号 → 地方税法 附則第三十五条の四第二項第一号 (Supplementary Provisions, Article 35-4, paragraph (2), item (i)), suppl-3251-226/art-35-4/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-1
- suppl-4131-8/art-7/par-5: 第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4
- suppl-4131-8/art-7/par-6: この項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4131-8/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-6
- suppl-4131-8/art-8/par-4: 新法第三百四十八条第二項第二号の七 → 地方税法 第三百四十八条第二項第二号の七 (Article 348, paragraph (2), item (ii-7)), art-348/par-2/item-2-7 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-2-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-7
- suppl-4131-8/art-8/par-6: 新法第三百四十九条の三第十五項 → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-14 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-14
- suppl-4131-8/art-8/par-7: 新法第三百四十九条の三第三十二項 → 地方税法 第三百四十九条の三第三十一項 (Article 349-3, paragraph (31)), art-349-3/par-31 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-31 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-31
- suppl-4131-8/art-8/par-10: 新法第三百四十九条の三の三 → 地方税法 第三百四十九条の三の三 (Article 349-3-3), art-349-3-3 — https://japanlaw.org/ja/local-tax-act/art-349-3-3 · https://japanlaw.org/l/325AC0000000226/art-349-3-3
- suppl-4131-8/art-8/par-10: 第三百八十四条の二 → 地方税法 第三百八十四条の二 (Article 384-2), art-384-2 — https://japanlaw.org/ja/local-tax-act/art-384-2 · https://japanlaw.org/l/325AC0000000226/art-384-2
- suppl-4131-8/art-8/par-10: 新法第三百四十九条の三の三第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-349-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3-3/par-1
- suppl-4131-8/art-8/par-10: 次項 → 地方税法 附則第八条第十一項 (Supplementary Provisions, Article 8, paragraph (11)), suppl-4131-8/art-8/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-11
- suppl-4131-8/art-8/par-10: 附則第十四条第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4131-8/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-14/par-3
- suppl-4131-8/art-8/par-11: 新法第三百五十二条の二第三項 → 地方税法 第三百五十二条の二第三項 (Article 352-2, paragraph (3)), art-352-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-352-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-352-2/par-3
- suppl-4131-8/art-8/par-11: 第四項 → 地方税法 第三百五十二条の二第四項 (Article 352-2, paragraph (4)), art-352-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-352-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-352-2/par-4
- suppl-4131-8/art-8/par-11: 第六項 → 地方税法 第三百五十二条の二第六項 (Article 352-2, paragraph (6)), art-352-2/par-6 — https://japanlaw.org/ja/local-tax-act/art-352-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-352-2/par-6
- suppl-4131-8/art-8/par-11: 第七項 → 地方税法 第三百五十二条の二第七項 (Article 352-2, paragraph (7)), art-352-2/par-7 — https://japanlaw.org/ja/local-tax-act/art-352-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-352-2/par-7
- suppl-4131-8/art-9/par-1: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の二 (Supplementary Provisions, Article 31-3-2), suppl-3251-226/art-31-3-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2
- suppl-4131-8/art-9/par-1: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の三 (Supplementary Provisions, Article 31-3-3), suppl-3251-226/art-31-3-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3
- suppl-4131-8/art-9/par-1: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の四 (Supplementary Provisions, Article 31-3-4), suppl-3251-226/art-31-3-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-4
- suppl-4131-8/art-9/par-1: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の五 (Supplementary Provisions, Article 31-3-5), suppl-3251-226/art-31-3-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5
- suppl-4131-8/art-9/par-1: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の四 (Supplementary Provisions, Article 31-4), suppl-3251-226/art-31-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4
- suppl-4131-8/art-9/par-2: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の二 (Supplementary Provisions, Article 31-3-2), suppl-3251-226/art-31-3-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2
- suppl-4131-8/art-9/par-2: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の三 (Supplementary Provisions, Article 31-3-3), suppl-3251-226/art-31-3-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3
- suppl-4131-8/art-9/par-2: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の四 (Supplementary Provisions, Article 31-3-4), suppl-3251-226/art-31-3-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-4
- suppl-4131-8/art-9/par-2: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の三の五 (Supplementary Provisions, Article 31-3-5), suppl-3251-226/art-31-3-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-5
- suppl-4131-8/art-9/par-2: 新法附則第三十一条の三の二から第三十一条の四まで → 地方税法 附則第三十一条の四 (Supplementary Provisions, Article 31-4), suppl-3251-226/art-31-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4
- suppl-4131-8/art-9/par-5: 新法附則第三十一条の二の二第一項 → 地方税法 附則第三十一条の二の二第一項 (Supplementary Provisions, Article 31-2-2, paragraph (1)), suppl-3251-226/art-31-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-1
- suppl-4131-8/art-9/par-6: 新法附則第三十一条の二の二第一項 → 地方税法 附則第三十一条の二の二第一項 (Supplementary Provisions, Article 31-2-2, paragraph (1)), suppl-3251-226/art-31-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-1
- suppl-4131-8/art-9/par-9: 新法附則第三十一条の三の二第一項 → 地方税法 附則第三十一条の三の二第一項 (Supplementary Provisions, Article 31-3-2, paragraph (1)), suppl-3251-226/art-31-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-1
- suppl-4131-8/art-9/par-9: 第三十一条の三の三第一項 → 地方税法 附則第三十一条の三の三第一項 (Supplementary Provisions, Article 31-3-3, paragraph (1)), suppl-3251-226/art-31-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3/par-1
- suppl-4131-8/art-11/par-1: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4131-8/art-1/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-11
- suppl-4131-8/art-12/par-1: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4131-8/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-12
- suppl-4131-8/art-13/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-4131-8/art-13/par-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4131-8/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-1
- suppl-4131-8/art-13/par-1: 第四項から第六項まで → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4131-8/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-4
- suppl-4131-8/art-13/par-1: 第四項から第六項まで → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-4131-8/art-13/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-5
- suppl-4131-8/art-13/par-1: 第四項から第六項まで → 地方税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-4131-8/art-13/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-6
- suppl-4131-8/art-13/par-2: 次項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4131-8/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-3
- suppl-4131-8/art-13/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-4131-8/art-13/par-2: この項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4131-8/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-2
- suppl-4131-8/art-13/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-4131-8/art-14/par-2: 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-4131-8/art-14/par-3: 新法第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/ja/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3
- suppl-4131-8/art-15/par-1: 新法附則第三十七条の二 → 地方税法 附則第三十七条の二 (Supplementary Provisions, Article 37-2), suppl-3251-226/art-37-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-37-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-2
- suppl-4131-8/art-16/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4131-8/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4131-8/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-10
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4131-8/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-11
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4131-8/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-12
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4131-8/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4131-8/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-14
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4131-8/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-15
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4131-8/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-16
- suppl-4131-8/art-17/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-4131-8/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-2
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4131-8/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4131-8/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4131-8/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4131-8/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-6
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4131-8/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4131-8/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8
- suppl-4131-8/art-17/par-1: 附則第二条から前条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4131-8/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-9
## Cited by
20 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-4131-8/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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-4131-8/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-2
- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-4
- 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-6
- 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-9
- 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-11
- 地方税法 附則第二条第一項（更正、決定等の期間制限の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-2/par-1
- 地方税法 附則第三条第六項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-6
- 地方税法 附則第四条第一項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-1
- 地方税法 附則第四条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-2
- 地方税法 附則第五条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-4
- 地方税法 附則第五条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-5/par-6
- 地方税法 附則第七条第六項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-6
- 地方税法 附則第八条第十項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-8/par-10
- 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-11/par-1
- 地方税法 附則第十二条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-12/par-1
- 地方税法 附則第十三条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-1
- 地方税法 附則第十三条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-2
- 地方税法 附則第十六条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-16/par-1
- 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-17/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-263, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-264, 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