# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4141-17. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4141-17` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4141-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-17 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成一四年三月三一日法律第一七号 suppl-4141-17 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-17/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1 **第一項** この法律は、平成十四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-4141-17/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1 This Act comes into effect on April 1, 2002; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第三百六十二条第二項、第三百六十四条、第三百六十四条の二、第三百七十三条第六項及び第三百八十九条第一項の改正規定、第四百十条の改正規定（「二月末日」を「三月三十一日」に改める部分に限る。）、第四百十一条第二項を同条第三項とし、同条第一項の次に一項を加える改正規定、第四百十五条から第四百十七条まで、第四百十九条、第四百三十二条第一項、第七百四十三条第一項、第七百四十五条第一項、第七百四十七条及び附則第十五条の四の改正規定、同条を附則第十五条の五とし、附則第十五条の三の次に一条を加える改正規定、附則第十六条に一項を加える改正規定、附則第二十八条第三項、第二十九条、第三十五条の二第一項、第三十五条の二の二第一項及び第三十五条の二の三の改正規定、同条を附則第三十五条の二の六とし、附則第三十五条の二の二の次に三条を加える改正規定並びに附則第三十九条第五項の改正規定並びに次条第二項、附則第四条第二項並びに第五条第八項及び第九項の規定　平成十五年一月一日 suppl-4141-17/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-1 the provisions amending Article 362, paragraph (2), Article 364, Article 364-2, Article 373, paragraph (6) and Article 389, paragraph (1), the provisions amending Article 410 (limited to the part replacing "the end of February" with "March 31"), the provisions making Article 411, paragraph (2) into paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Articles 415 through 417, Article 419, Article 432, paragraph (1), Article 743, paragraph (1), Article 745, paragraph (1), Article 747 and Article 15-4 of the Supplementary Provisions, the provisions making that Article into Article 15-5 of the Supplementary Provisions and adding one Article after Article 15-3 of the Supplementary Provisions, the provisions adding one paragraph to Article 16 of the Supplementary Provisions, the provisions amending Article 28, paragraph (3), Article 29, Article 35-2, paragraph (1), Article 35-2-2, paragraph (1) and Article 35-2-3 of the Supplementary Provisions, the provisions making that Article into Article 35-2-6 of the Supplementary Provisions and adding three Articles after Article 35-2-2 of the Supplementary Provisions, and the provisions amending Article 39, paragraph (5) of the Supplementary Provisions, and the provisions of paragraph (2) of the following Article, and Article 4, paragraph (2) and Article 5, paragraphs (8) and (9) of the Supplementary Provisions: January 1, 2003; machine translation, not official **二** 第三百四十八条第二項第二十七号及び第三百四十九条の三第二十三項の改正規定、第三百八十二条の次に二条を加える改正規定、第三百八十七条に二項を加える改正規定並びに第三百九十四条の改正規定　平成十五年四月一日 suppl-4141-17/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-2 the provisions amending Article 348, paragraph (2), item (xxvii) and Article 349-3, paragraph (23), the provisions adding two Articles after Article 382, the provisions adding two paragraphs to Article 387, and the provisions amending Article 394: April 1, 2003; machine translation, not official **三** 第二十四条第五項、第五十二条第二項第三号、第七十二条の五第一項第九号、第二百九十四条第七項、第三百十二条第三項第三号及び第七百一条の三十二の改正規定、第七百一条の三十四の改正規定（同条第三項に係る部分を除く。）、附則第十一条に三項を加える改正規定（同条第三十二項に係る部分に限る。）並びに附則第三十四条の二第二項、第五項及び第七項の改正規定　マンションの建替えの円滑化等に関する法律（平成十四年法律第七十八号）の施行の日 suppl-4141-17/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-3 the provisions amending Article 24, paragraph (5), Article 52, paragraph (2), item (iii), Article 72-5, paragraph (1), item (ix), Article 294, paragraph (7), Article 312, paragraph (3), item (iii) and Article 701-32, the provisions amending Article 701-34 (excluding the part pertaining to paragraph (3) of that Article), the provisions adding three paragraphs to Article 11 of the Supplementary Provisions (limited to the part pertaining to paragraph (32) of that Article), and the provisions amending Article 34-2, paragraphs (2), (5) and (7) of the Supplementary Provisions: the date of enforcement of the Act on Facilitation of Reconstruction of Condominiums (Act No. 78 of 2002); machine translation, not official **四** 第七十三条の二十七の四の改正規定　都市再開発法等の一部を改正する法律（平成十四年法律第十一号）の施行の日 suppl-4141-17/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-4 the provisions amending Article 73-27-4: the date of enforcement of the Act Partially Amending the Urban Renewal Act, etc. (Act No. 11 of 2002); machine translation, not official **五** 第五百八十六条第二項第一号の二十七の次に七号を加える改正規定、同項第十四号及び第七百一条の三十四第三項の改正規定、附則第三十二条の四に四項を加える改正規定（同条第十二項から第十四項までに係る部分に限る。）、附則第三十二条の七第九項の改正規定並びに同項を同条第七項とし、同条に四項を加える改正規定（同条第十項及び第十一項に係る部分を除く。）並びに附則第六条第六項から第十一項までの規定　沖縄振興特別措置法（平成十四年法律第十四号）の施行の日 suppl-4141-17/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-5 the provisions adding seven items after Article 586, paragraph (2), item (i)-27, the provisions amending item (xiv) of that paragraph and Article 701-34, paragraph (3), the provisions adding four paragraphs to Article 32-4 of the Supplementary Provisions (limited to the part pertaining to paragraphs (12) through (14) of that Article), the provisions amending Article 32-7, paragraph (9) of the Supplementary Provisions, the provisions making that paragraph into paragraph (7) of that Article and adding four paragraphs to that Article (excluding the part pertaining to paragraphs (10) and (11) of that Article), and the provisions of Article 6, paragraphs (6) through (11) of the Supplementary Provisions: the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002); machine translation, not official **六** 第五百八十六条第二項第二号の改正規定及び附則第十五条第六項の改正規定（同項第四号に係る部分に限る。）並びに附則第六条第十二項の規定　土壌汚染対策法（平成十四年法律第五十三号）の施行の日 suppl-4141-17/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-6 the provisions amending Article 586, paragraph (2), item (ii), the provisions amending Article 15, paragraph (6) of the Supplementary Provisions (limited to the part pertaining to item (iv) of that paragraph), and the provisions of Article 6, paragraph (12) of the Supplementary Provisions: the date of enforcement of the Soil Contamination Countermeasures Act (Act No. 53 of 2002); machine translation, not official **七** 第五百八十六条第二項第二十七号の四の次に一号を加える改正規定及び同項第二十八号の改正規定　自然公園法の一部を改正する法律（平成十四年法律第二十九号）の施行の日 suppl-4141-17/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-7 the provisions adding one item after Article 586, paragraph (2), item (xxvii)-4 and the provisions amending item (xxviii) of that paragraph: the date of enforcement of the Act Partially Amending the Natural Parks Act (Act No. 29 of 2002); machine translation, not official **八** 附則第十一条第九項の改正規定（「平成十四年三月三十一日」を「平成十六年三月三十一日」に改める部分に限る。）　都市再開発法等の一部を改正する法律（平成十四年法律第十一号）第三条の規定の施行の日 suppl-4141-17/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-8 the provisions amending Article 11, paragraph (9) of the Supplementary Provisions (limited to the part replacing "March 31, 2002" with "March 31, 2004"): the date of enforcement of the provisions of Article 3 of the Act Partially Amending the Urban Renewal Act, etc. (Act No. 11 of 2002); machine translation, not official **九** 附則第十一条第三十項の改正規定（同項を同条第二十八項とする部分を除く。）及び同条第三十一項の改正規定（同項を同条第二十九項とする部分を除く。）　水産業協同組合法等の一部を改正する法律（平成十四年法律第七十五号）の施行の日 suppl-4141-17/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-9 the provisions amending Article 11, paragraph (30) of the Supplementary Provisions (excluding the part making that paragraph into paragraph (28) of that Article) and the provisions amending paragraph (31) of that Article (excluding the part making that paragraph into paragraph (29) of that Article): the date of enforcement of the Act Partially Amending the Fishery Industry Cooperative Act, etc. (Act No. 75 of 2002); machine translation, not official **十** 附則第三十二条の四に四項を加える改正規定（同条第十五項に係る部分（民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法（昭和六十一年法律第七十七号）第二条第一項第六号トに掲げる施設に係る部分に限る。）に限る。）　民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法の一部を改正する法律（平成十四年法律第八十四号）の施行の日 suppl-4141-17/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-10 the provisions adding four paragraphs to Article 32-4 of the Supplementary Provisions (limited to the part pertaining to paragraph (15) of that Article (limited to the part pertaining to the facilities listed in Article 2, paragraph (1), item (vi), (g) of the Act on Temporary Measures for the Promotion of Development of Specified Facilities through Utilization of the Abilities of Private Business Operators (Act No. 77 of 1986))): the date of enforcement of the Act Partially Amending the Act on Temporary Measures for the Promotion of Development of Specified Facilities through Utilization of the Abilities of Private Business Operators (Act No. 84 of 2002). machine translation, not official ### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-4141-17/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2 **第一項** 次項に定めるものを除き、改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、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-4141-17/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-1 Except as provided for in the following paragraph, the provisions of the Local Tax Act as amended (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2002 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2001, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十五条の二の三から第三十五条の二の五までの規定は、平成十六年度以後の年度分の個人の道府県民税について適用する。 suppl-4141-17/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-2 The provisions of Article 35-2-3 through Article 35-2-5 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2004 and thereafter. machine translation, not official **第三項** 新法の規定中法人の道府県民税に関する部分は、平成十四年四月一日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-4141-17/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-3 The provisions of the New Act concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2002 (hereinafter referred to as "the Effective Date"), and for corporate prefectural inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第三条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax caption: machine translation, not official suppl-4141-17/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3 **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-4141-17/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/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. machine translation, not official **第二項** 改正前の地方税法（以下「旧法」という。）附則第十条第八項の規定は、同項に規定する決定が平成十五年三月三十一日までに行われたときに限り、当該決定を受けて行う保険業法（平成七年法律第百五号）第二百六十条第二項に規定する破綻保険会社（次項において「破綻保険会社」という。）の保険契約の移転に係る移転契約に基づく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、旧法附則第十条第八項中「平成十四年三月三十一日」とあるのは「平成十五年三月三十一日」と、新法附則第三十一条の二の二第一項中「第三十二項」とあるのは「第三十二項若しくは地方税法の一部を改正する法律（平成十四年法律第十七号）附則第三条第二項の規定によりなお効力を有することとされる同法による改正前の地方税法附則第十条第八項」とする。 suppl-4141-17/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-2 The provisions of Article 10, paragraph (8) of the Supplementary Provisions of the Local Tax Act before the amendment (hereinafter referred to as the "Former Act") remain in force, only where the determination prescribed in that paragraph is made on or before March 31, 2003, with respect to real property acquisition tax to be imposed on the acquisition of real property under a transfer contract pertaining to the transfer of insurance policies of a failed insurance company prescribed in Article 260, paragraph (2) of the Insurance Business Act (Act No. 105 of 1995) (referred to as a "failed insurance company" in the following paragraph) made in response to that determination. In this case, the phrase "March 31, 2002" in Article 10, paragraph (8) of the Supplementary Provisions of the Former Act is deemed to be replaced with "March 31, 2003", and the phrase "paragraph (32)" in Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "paragraph (32), or Article 10, paragraph (8) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 17 of 2002), which is to remain in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official **第三項** 旧法附則第十条第九項の規定は、同項に規定する委託の申出が平成十五年三月三十一日までに行われたときに限り、当該委託を受けて行う破綻保険会社、保険業法第二百七十条の三の六第一項第一号に規定する協定承継保険会社又は同法第百七十四条第九項に規定する清算保険会社の資産の買取りによる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、旧法附則第十条第九項中「平成十四年三月三十一日」とあるのは「平成十五年三月三十一日」と、新法附則第三十一条の二の二第一項中「第三十二項」とあるのは「第三十二項若しくは地方税法の一部を改正する法律（平成十四年法律第十七号）附則第三条第三項の規定によりなお効力を有することとされる同法による改正前の地方税法附則第十条第九項」とする。 suppl-4141-17/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-3 The provisions of Article 10, paragraph (9) of the Supplementary Provisions of the Former Act remain in force, only where the request for entrustment prescribed in that paragraph is made on or before March 31, 2003, with respect to real property acquisition tax to be imposed on the acquisition of real property by the purchase of assets of a failed insurance company, an agreement-succeeding insurance company prescribed in Article 270-3-6, paragraph (1), item (i) of the Insurance Business Act, or a liquidating insurance company prescribed in Article 174, paragraph (9) of that Act, made in response to that entrustment. In this case, the phrase "March 31, 2002" in Article 10, paragraph (9) of the Supplementary Provisions of the Former Act is deemed to be replaced with "March 31, 2003", and the phrase "paragraph (32)" in Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "paragraph (32), or Article 10, paragraph (9) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 17 of 2002), which is to remain in force pursuant to the provisions of Article 3, paragraph (3) of the Supplementary Provisions of that Act". machine translation, not official **第四項** 旧法附則第十一条第十三項の規定は、同項に規定する不動産の取得が施行日から平成十六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「平成十四年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。 suppl-4141-17/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-4 The provisions of Article 11, paragraph (13) of the Supplementary Provisions of the Former Act remain in force, only where the acquisition of real property prescribed in that paragraph is made during the period from the Effective Date to March 31, 2004, with respect to real property acquisition tax to be imposed on the acquisition of that real property. In this case, the phrase "March 31, 2002" in that paragraph is deemed to be replaced with "March 31, 2004". machine translation, not official ### 第四条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-4141-17/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-4 **第一項** 次項に定めるものを除き、新法の規定中個人の市町村民税に関する部分は、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-4141-17/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-4/par-1 Except as provided for in the following paragraph, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 2002 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2001, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十五条の二の三から第三十五条の二の五までの規定は、平成十六年度以後の年度分の個人の市町村民税について適用する。 suppl-4141-17/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-4/par-2 The provisions of Article 35-2-3 through Article 35-2-5 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2004 and thereafter. machine translation, not official **第三項** 新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税については、なお従前の例による。 suppl-4141-17/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-4/par-3 The provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, and for corporate municipal inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第五条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax caption: machine translation, not official suppl-4141-17/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5 **第一項** 別段の定めがあるものを除き、新法の規定（新法第三百八十二条の二、第三百八十二条の三、第三百八十七条、第三百八十九条、第四百十条第一項及び第七百四十三条の規定を除く。）中固定資産税に関する部分は、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、平成十三年度分までの固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-1 Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Articles 382-2, 382-3, 387, 389, Article 410, paragraph (1) and Article 743 of the New Act) concerning fixed assets tax apply to fixed assets tax for fiscal year 2002 and thereafter, and for fixed assets tax up to fiscal year 2001, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前に取得された旧法第三百四十八条第二項第二十五号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-4141-17/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-2 For fixed assets tax imposed on the depreciable assets prescribed in Article 348, paragraph (2), item (xxv) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三百四十九条の三第一項の規定は、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十五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一項に規定する償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-3 The provisions of Article 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter imposed on the depreciable assets prescribed in that paragraph that are acquired on or after the Effective Date, and for fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第三百四十九条の三第二十四項の規定は、平成十四年一月二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十五年度以後の年度分の固定資産税について適用し、平成十四年一月一日までに取得された旧法第三百四十九条の三第二十四項に規定する償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-4 The provisions of Article 349-3, paragraph (24) of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter imposed on the depreciable assets prescribed in that paragraph that were acquired on or after January 2, 2002, and for fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (24) of the Former Act that were acquired on or before January 1, 2002, the provisions then in force continue to govern. machine translation, not official **第五項** 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十五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-4141-17/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-5 The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter imposed on the depreciable assets prescribed in that paragraph that are acquired on or after the Effective Date, and for fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (37) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新法第三百四十九条の三第三十九項の規定は、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十五年度以後の年度分の固定資産税について適用する。 suppl-4141-17/art-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-6 The provisions of Article 349-3, paragraph (39) of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter imposed on the depreciable assets prescribed in that paragraph that are acquired on or after the Effective Date. machine translation, not official **第七項** 新法第三百四十九条の三第四十項の規定は、平成十四年一月二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十五年度以後の年度分の固定資産税について適用する。 suppl-4141-17/art-5/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-7 The provisions of Article 349-3, paragraph (40) of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter imposed on the depreciable assets prescribed in that paragraph that were acquired on or after January 2, 2002. machine translation, not official **第八項** 新法第三百六十四条、第四百十一条第二項、第四百十五条から第四百十七条まで、第四百十九条、第四百三十二条、第七百四十七条、附則第十五条の四、附則第十六条第八項及び附則第三十九条の規定は、平成十五年度以後の年度分の固定資産税について適用し、平成十四年度分までの固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-8 The provisions of Article 364, Article 411, paragraph (2), Articles 415 through 417, Article 419, Article 432 and Article 747 of the New Act, and Article 15-4, Article 16, paragraph (8) and Article 39 of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter, and for fixed assets tax up to fiscal year 2002, the provisions then in force continue to govern. machine translation, not official **第九項** 平成十五年一月一日から同年三月三十一日までの間における旧法第三百九十四条の規定の適用については、同条中「記録。第四百十五条第二項及び第四百十九条第四項において同じ。」とあるのは、「記録」とする。 suppl-4141-17/art-5/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-9 With regard to the application of the provisions of Article 394 of the Former Act during the period from January 1, 2003 to March 31, 2003, the phrase "record. The same applies in Article 415, paragraph (2) and Article 419, paragraph (4)." in that Article is deemed to be replaced with "record". machine translation, not official **第十項** 平成七年四月一日から平成十四年三月三十一日までの間に建設された旧法附則第十五条第一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-4141-17/art-5/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-10 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were constructed between April 1, 1995 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十一項** 平成七年一月二日から平成十四年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第三項に規定する倉庫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-4141-17/art-5/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-11 For fixed assets tax imposed on the warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly established or expanded between January 2, 1995 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十二項** 平成十四年三月三十一日までに取得された旧法附則第十五条第五項に規定する施設又は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-4141-17/art-5/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-12 For fixed assets tax imposed on the facilities or equipment prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were acquired on or before March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十三項** 施行日前に取得された旧法附則第十五条第六項に規定する償却資産に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、当該償却資産に係る同項の規定の適用については、同項中「かかわらず、平成十二年度分及び平成十三年度分の固定資産税に限り」とあるのは、「かかわらず」とする。 suppl-4141-17/art-5/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-13 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired before the Effective Date, the provisions of that paragraph remain in force. In this case, with regard to the application of the provisions of that paragraph to those depreciable assets, the phrase "notwithstanding, only for fixed assets tax for fiscal year 2000 and fiscal year 2001," in that paragraph is deemed to be replaced with "notwithstanding". machine translation, not official **第十四項** 平成十二年四月一日から平成十四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七項に規定する構築物に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-14 For fixed assets tax imposed on the structures prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were installed between April 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十五項** 施行日前に取得された旧法附則第十五条第八項に規定する施設又は設備に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、当該施設又は設備に係る同項の規定の適用については、同項中「かかわらず、平成十二年度分及び平成十三年度分の固定資産税に限り」とあるのは、「かかわらず」とする。 suppl-4141-17/art-5/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-15 For fixed assets tax imposed on the facilities or equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired before the Effective Date, the provisions of that paragraph remain in force. In this case, with regard to the application of the provisions of that paragraph to those facilities or equipment, the phrase "notwithstanding, only for fixed assets tax for fiscal year 2000 and fiscal year 2001," in that paragraph is deemed to be replaced with "notwithstanding". machine translation, not official **第十六項** 施行日前に取得された旧法附則第十五条第九項に規定する施設に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、当該施設に係る同項の規定の適用については、同項中「かかわらず、平成十年度から平成十三年度までの各年度分の固定資産税に限り」とあるのは、「かかわらず」とする。 suppl-4141-17/art-5/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-16 For fixed assets tax imposed on the facilities prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired before the Effective Date, the provisions of that paragraph remain in force. In this case, with regard to the application of the provisions of that paragraph to those facilities, the phrase "notwithstanding, only for fixed assets tax for each fiscal year from fiscal year 1998 through fiscal year 2001," in that paragraph is deemed to be replaced with "notwithstanding". machine translation, not official **第十七項** 平成七年一月二日から平成十四年三月三十一日までの間に取得された旧法附則第十五条第十五項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-17 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1995 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十八項** 平成十二年四月一日から平成十四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-4141-17/art-5/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-18 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十九項** 昭和六十年四月一日から平成十四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二十三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-4141-17/art-5/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-19 For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1985 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十項** 平成十二年四月一日から平成十四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二十四項に規定する償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-20 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-20 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十一項** 平成十二年八月一日から平成十四年三月三十一日までの間に取得された旧法附則第十五条第三十三項に規定する機械及び装置に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-21 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-21 For fixed assets tax imposed on the machinery and equipment prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were acquired between August 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十二項** 平成十二年四月一日から平成十四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三十六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-4141-17/art-5/par-22 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-22 For fixed assets tax imposed on the telecommunications facilities prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十三項** 平成十年四月一日から平成十四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四十三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-4141-17/art-5/par-23 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-23 For fixed assets tax imposed on the telecommunications facilities prescribed in Article 15, paragraph (43) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1998 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十四項** 平成十一年七月一日から平成十四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四十四項に規定する機械及び装置に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-24 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-24 For fixed assets tax imposed on the machinery and equipment prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Former Act that were newly acquired between July 1, 1999 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十五項** 平成十一年四月一日から平成十四年三月三十一日までの間に取得された旧法附則第十五条第四十五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-4141-17/art-5/par-25 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-25 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1999 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十六項** 平成十年四月一日から平成十四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四十六項に規定する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-4141-17/art-5/par-26 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-26 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-26 For fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1998 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十七項** 平成十二年四月一日から平成十四年三月三十一日までの間に取得された旧法附則第十五条第五十一項に規定する償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-27 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-27 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-27 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (51) of the Supplementary Provisions of the Former Act that were acquired between April 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十八項** 平成十三年四月一日から平成十四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-4141-17/art-5/par-28 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-28 For fixed assets tax imposed on the rental residences prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly constructed between April 1, 2001 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official ### 第六条（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-4141-17/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6 **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及び第三十一条の三の三の規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十四年度以後の年度分の土地に対して課する特別土地保有税について適用し、平成十三年度分までの土地に対して課する特別土地保有税については、なお従前の例による。 suppl-4141-17/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-1 Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 2002 and thereafter, and for special land holding tax imposed on land up to fiscal year 2001, the provisions then in force continue to govern. machine translation, not official **第二項** 別段の定めがあるものを除き、新法の規定（新法附則第三十一条の三の二及び第三十一条の三の三の規定を除く。）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-4141-17/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-2 Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on acquisitions of land apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern. 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の十に規定する設備を同号に規定する事業の用に供した場合において当該設備に係る同号に規定する建物の敷地の用に供する土地及び同日前に新築され、又は増築された同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税については、なお従前の例による。 suppl-4141-17/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-3 The provisions then in force continue to govern special land holding tax imposed on land used as the site of a building prescribed in Article 586, paragraph (2), item (i)-10 of the Former Act in connection with facilities prescribed in that item that were newly established or expanded before the Effective Date and have been used for a business prescribed in that item, and on land used as the site of a house or structure prescribed in that item that was newly constructed or extended before that date. machine translation, not official **第四項** 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の二十一に規定する設備を同号に規定する事業の用に供した場合において、当該設備に係る同号に規定する建物であって施行日前に新築され、又は増築されたもの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-4141-17/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-4 The provisions then in force continue to govern special land holding tax imposed on land used for a building prescribed in Article 586, paragraph (2), item (i)-21 of the Former Act in connection with facilities prescribed in that item that were newly established or expanded before the Effective Date and have been used for a business prescribed in that item, where that building was newly constructed or extended before the Effective Date. machine translation, not official **第五項** 施行日前に新築され、又は増築された旧法第五百八十六条第二項第一号の二十二に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税については、なお従前の例による。 suppl-4141-17/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-5 The provisions then in force continue to govern special land holding tax imposed on land used as the site of a house or structure prescribed in Article 586, paragraph (2), item (i)-22 of the Former Act that was newly constructed or extended before the Effective Date. machine translation, not official **第六項** 新法第五百八十六条第二項第一号の二十八の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。 suppl-4141-17/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-6 The provisions of Article 586, paragraph (2), item (i)-28 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a house or structure prescribed in that item that is newly constructed or extended on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa. machine translation, not official **第七項** 新法第五百八十六条第二項第一号の二十九の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。 suppl-4141-17/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-7 The provisions of Article 586, paragraph (2), item (i)-29 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a house or structure prescribed in that item that is newly constructed or extended on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa. machine translation, not official **第八項** 新法第五百八十六条第二項第一号の三十の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新設され、又は増設される同号に規定する設備を同号に規定する事業の用に供した場合において、当該設備に係る同号に規定する建物であって同日以後に新築され、又は増築されるものの敷地の用に供する土地に対して課する特別土地保有税について適用する。 suppl-4141-17/art-6/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-8 The provisions of Article 586, paragraph (2), item (i)-30 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item, where that building is newly constructed or extended on or after that date. machine translation, not official **第九項** 新法第五百八十六条第二項第一号の三十一の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新設され、又は増設される同号に規定する設備を同号に規定する事業の用に供した場合において、当該設備に係る同号に規定する建物の敷地の用に供する土地に対して課する特別土地保有税について適用する。 suppl-4141-17/art-6/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-9 The provisions of Article 586, paragraph (2), item (i)-31 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item. machine translation, not official **第十項** 新法第五百八十六条第二項第一号の三十二の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新設され、又は増設される同号に規定する設備を同号に規定する事業の用に供した場合において、当該設備に係る同号に規定する建物の敷地の用に供する土地に対して課する特別土地保有税について適用する。 suppl-4141-17/art-6/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-10 The provisions of Article 586, paragraph (2), item (i)-32 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item. machine translation, not official **第十一項** 新法第五百八十六条第二項第一号の三十三の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、沖縄振興特別措置法の施行の日以後に新設され、又は増設される同号に規定する設備を同号に規定する事業の用に供した場合において、当該設備に係る同号に規定する建物の敷地の用に供する土地に対して課する特別土地保有税について適用する。 suppl-4141-17/art-6/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-11 The provisions of Article 586, paragraph (2), item (i)-33 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item. machine translation, not official **第十二項** 新法第五百八十六条第二項第二号ヲの規定（土地に対して課する特別土地保有税に関する部分に限る。）は、土壌汚染対策法の施行の日以後に取得される同号に規定する施設の用に供する土地に対して課する特別土地保有税について適用する。 suppl-4141-17/art-6/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-12 The provisions of Article 586, paragraph (2), item (ii), (l) of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used for facilities prescribed in that item that are acquired on or after the date of enforcement of the Soil Contamination Countermeasures Act. machine translation, not official **第十三項** 旧法第五百八十六条第二項第十号に規定する土地（施行日前に取得され、かつ、同号に規定する事業の用に供されたものに限る。）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-4141-17/art-6/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-13 The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 586, paragraph (2), item (x) of the Former Act (limited to land acquired before the Effective Date and used for a business prescribed in that item). machine translation, not official **第十四項** 旧法附則第三十一条の二第三項に規定する土地（平成十六年三月三十一日までに取得されるものに限る。）の取得に対して課すべき特別土地保有税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成十四年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。 suppl-4141-17/art-6/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-14 With regard to special land holding tax that is to be imposed on the acquisition of land prescribed in Article 31-2, paragraph (3) of the Supplementary Provisions of the Former Act (limited to land acquired on or before March 31, 2004), the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2002" in that paragraph is deemed to be replaced with "March 31, 2004". machine translation, not official **第十五項** 施行日からマンションの建替えの円滑化等に関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「、第二十九項第一号若しくは第二号若しくは第三十二項」とあるのは、「若しくは第二十九項第一号若しくは第二号」とする。 suppl-4141-17/art-6/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-15 With regard to the application of the provisions of Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act during the period from the Effective Date to the day preceding the date of enforcement of the Act on Facilitation of Condominium Reconstruction, etc., the phrase ", paragraph (29), item (i) or (ii), or paragraph (32)" in that paragraph is deemed to be replaced with "or paragraph (29), item (i) or (ii)". machine translation, not official **第十六項** 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非課税土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-4141-17/art-6/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-16 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 land for tax-exempt land, etc. prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions of the Former Act. machine translation, not official ### 第七条（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-4141-17/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-7 **第一項** 新法附則第三十二条第一項、第六項、第八項、第九項及び第十一項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。 suppl-4141-17/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-7/par-1 The provisions of Article 32, paragraphs (1), (6), (8), (9) and (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十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-4141-17/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-7/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 (10) of the Supplementary Provisions of the Former Act. machine translation, not official ### 第八条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4141-17/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8 **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、第三項及び第四項並びに附則第十条第三項において同じ。）に関する部分は、施行日以後に終了する事業年度分の法人の事業及び平成十四年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業に係る事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに平成十四年前の年分の個人の事業及び平成十四年分の個人の事業で施行日前に廃止されたものに対して課する事業に係る事業所税については、なお従前の例による。 suppl-4141-17/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-1 Except where otherwise specially provided, the portion of 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, paragraphs (3) and (4), and Article 10, paragraph (3) of the Supplementary Provisions) applies to business office tax on business to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for years from 2002 onward (excluding the business of individuals discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of corporations for business years ending before the Effective Date and on the business of individuals for years before 2002 and the business of individuals for 2002 that was discontinued before the Effective Date. machine translation, not official **第二項** 新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。以下この項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。以下この項において同じ。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。 suppl-4141-17/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-2 The portion of 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) applies to business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building (meaning a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph) carried out on or after the Effective Date, and the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date. machine translation, not official **第三項** 旧法附則第三十二条の三第一項に規定する事業のうち、平成十四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十四年分までの個人の事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。 suppl-4141-17/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-3 With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax on business to be imposed on the business of corporations up to the first business year ending on or after April 1, 2002 and on the business of individuals up to 2002, among the business prescribed in Article 32-3, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法附則第三十二条の七第八項に規定する事業のうち、同項に規定する施設に係る事業所等（新法第七百一条の三十一第一項第五号に規定する事業所等をいう。以下この項において同じ。）が新設された日から五年を経過する日以後に最初に終了する事業年度分までの法人の事業及び当該施設に係る事業所等が新設された日から五年を経過する日の属する年分までの個人の事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。 suppl-4141-17/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-4 With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax on business to be imposed on the business of corporations up to the first business year ending on or after the day on which five years have elapsed from the day on which the office or place of business relating to the facilities prescribed in Article 32-7, paragraph (8) of the Supplementary Provisions of the Former Act (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act; the same applies hereinafter in this paragraph) was newly established, and on the business of individuals up to the year that includes the day on which five years have elapsed from the day on which the office or place of business relating to those facilities was newly established, among the business prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official ### 第九条（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-4141-17/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9 **第一項** 次項に定めるものを除き、新法の規定中都市計画税に関する部分は、平成十四年度以後の年度分の都市計画税について適用し、平成十三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-4141-17/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9/par-1 Except as provided for in the following paragraph, the portion of the provisions of the New Act concerning city planning tax applies to city planning tax for fiscal years from fiscal year 2002 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2001. machine translation, not official **第二項** 平成七年一月二日から平成十四年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第三項に規定する倉庫等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-4141-17/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9/par-2 The provisions then in force continue to govern city planning tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1995 to March 31, 2002. machine translation, not official ### 第十条（民間事業者の能力の活用により整備される特定施設に関する経過措置） — Transitional Measures Concerning Specified Facilities Developed by Utilizing the Capabilities of Private Businesses caption: machine translation, not official suppl-4141-17/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-10 **第一項** 平成十二年四月一日から平成十四年三月三十一日までの間に取得され、又は建設されて事業の用に供された旧法附則第三十八条第二項に規定する家屋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-4141-17/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-10/par-1 The provisions then in force continue to govern fixed assets tax imposed on a house prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for a business during the period from April 1, 2000 to March 31, 2002. machine translation, not official **第二項** 平成十四年三月三十一日までに取得され、又は建設されて事業の用に供された旧法附則第三十八条第四項に規定する家屋の敷地である土地（同項に規定する認定事業者が施行日前に取得したものに限る。）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-4141-17/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-10/par-2 The provisions then in force continue to govern special land holding tax imposed on land that is the site of a house prescribed in Article 38, paragraph (4) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for a business on or before March 31, 2002 (limited to land acquired before the Effective Date by a certified business operator prescribed in that paragraph). machine translation, not official **第三項** 旧法附則第三十八条第八項に規定する事業のうち、同条第六項に規定する特定施設に係る事業所等（新法第七百一条の三十一第一項第五号に規定する事業所等をいい、平成十二年四月一日から平成十四年三月三十一日までの間に新設されたものに限る。）が新設された日から五年を経過する日以後に最初に終了する事業年度分までの当該特定施設に係る民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法第六条に規定する認定事業者が行う事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。 suppl-4141-17/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-10/par-3 With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax on business to be imposed on the business conducted by a certified business operator prescribed in Article 6 of the Act on Temporary Measures for Promoting the Development of Specified Facilities through the Utilization of the Abilities of Private Business Operators in connection with a specified facility, up to the first business year ending on or after the day on which five years have elapsed from the day on which the office or place of business relating to the specified facility prescribed in Article 38, paragraph (6) of the Supplementary Provisions of the Former Act (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act and limited to one newly established during the period from April 1, 2000 to March 31, 2002) was newly established, among the business prescribed in Article 38, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4141-17/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-11 **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-4141-17/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-11/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. machine translation, not official ### 第十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4141-17/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-12 **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-4141-17/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-12/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-4141-17/art-1/par-1/item-1: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4141-17/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-2 - suppl-4141-17/art-1/par-1/item-1: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4141-17/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-4/par-2 - suppl-4141-17/art-1/par-1/item-1: 第五条第八項 → 地方税法 附則第五条第八項 (Supplementary Provisions, Article 5, paragraph (8)), suppl-4141-17/art-5/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-8 - suppl-4141-17/art-1/par-1/item-1: 第九項 → 地方税法 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4141-17/art-5/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-9 - suppl-4141-17/art-1/par-1/item-5: 附則第六条第六項から第十一項まで → 地方税法 附則第六条第十項 (Supplementary Provisions, Article 6, paragraph (10)), suppl-4141-17/art-6/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-10 - suppl-4141-17/art-1/par-1/item-5: 附則第六条第六項から第十一項まで → 地方税法 附則第六条第十一項 (Supplementary Provisions, Article 6, paragraph (11)), suppl-4141-17/art-6/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-11 - suppl-4141-17/art-1/par-1/item-5: 附則第六条第六項から第十一項まで → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-4141-17/art-6/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-6 - suppl-4141-17/art-1/par-1/item-5: 附則第六条第六項から第十一項まで → 地方税法 附則第六条第七項 (Supplementary Provisions, Article 6, paragraph (7)), suppl-4141-17/art-6/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-7 - suppl-4141-17/art-1/par-1/item-5: 附則第六条第六項から第十一項まで → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4141-17/art-6/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-8 - suppl-4141-17/art-1/par-1/item-5: 附則第六条第六項から第十一項まで → 地方税法 附則第六条第九項 (Supplementary Provisions, Article 6, paragraph (9)), suppl-4141-17/art-6/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-9 - suppl-4141-17/art-1/par-1/item-6: 附則第六条第十二項 → 地方税法 附則第六条第十二項 (Supplementary Provisions, Article 6, paragraph (12)), suppl-4141-17/art-6/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6/par-12 - suppl-4141-17/art-2/par-1: 次項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4141-17/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-2 - suppl-4141-17/art-2/par-2: 新法附則第三十五条の二の三から第三十五条の二の五まで → 地方税法 附則第三十五条の二の三 (Supplementary Provisions, Article 35-2-3), suppl-3251-226/art-35-2-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3 - suppl-4141-17/art-2/par-2: 新法附則第三十五条の二の三から第三十五条の二の五まで → 地方税法 附則第三十五条の二の四 (Supplementary Provisions, Article 35-2-4), suppl-3251-226/art-35-2-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4 - suppl-4141-17/art-2/par-2: 新法附則第三十五条の二の三から第三十五条の二の五まで → 地方税法 附則第三十五条の二の五 (Supplementary Provisions, Article 35-2-5), suppl-3251-226/art-35-2-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-5 - suppl-4141-17/art-3/par-2: 保険業法（平成七年法律第百五号）第二百六十条第二項 → e-Gov law 407AC0000000105, 第二百六十条第二項 (Article 260, paragraph (2)), art-260/par-2 — not held in this collection - suppl-4141-17/art-3/par-2: 次項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-17/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-3 - suppl-4141-17/art-3/par-2: 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-4141-17/art-3/par-2: 地方税法の一部を改正する法律（平成十四年法律第十七号）附則第三条第二項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4141-17/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-2 - suppl-4141-17/art-3/par-3: 保険業法第二百七十条の三の六第一項第一号 → e-Gov law 407AC0000000105, 第二百七十条の三の六第一項第一号 (Article 270-3-6, paragraph (1), item (i)), art-270-3-6/par-1/item-1 — not held in this collection - suppl-4141-17/art-3/par-3: 同法第百七十四条第九項 → e-Gov law 407AC0000000105, 第百七十四条第九項 (Article 174, paragraph (9)), art-174/par-9 — not held in this collection - suppl-4141-17/art-3/par-3: 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-4141-17/art-3/par-3: 地方税法の一部を改正する法律（平成十四年法律第十七号）附則第三条第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-17/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-3 - suppl-4141-17/art-4/par-1: 次項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4141-17/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-4/par-2 - suppl-4141-17/art-4/par-2: 新法附則第三十五条の二の三から第三十五条の二の五まで → 地方税法 附則第三十五条の二の三 (Supplementary Provisions, Article 35-2-3), suppl-3251-226/art-35-2-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3 - suppl-4141-17/art-4/par-2: 新法附則第三十五条の二の三から第三十五条の二の五まで → 地方税法 附則第三十五条の二の四 (Supplementary Provisions, Article 35-2-4), suppl-3251-226/art-35-2-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4 - suppl-4141-17/art-4/par-2: 新法附則第三十五条の二の三から第三十五条の二の五まで → 地方税法 附則第三十五条の二の五 (Supplementary Provisions, Article 35-2-5), suppl-3251-226/art-35-2-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-5 - suppl-4141-17/art-5/par-1: 新法第三百八十二条の二 → 地方税法 第三百八十二条の二 (Article 382-2), art-382-2 — https://japanlaw.org/ja/local-tax-act/art-382-2 · https://japanlaw.org/l/325AC0000000226/art-382-2 - suppl-4141-17/art-5/par-1: 第三百八十二条の三 → 地方税法 第三百八十二条の三 (Article 382-3), art-382-3 — https://japanlaw.org/ja/local-tax-act/art-382-3 · https://japanlaw.org/l/325AC0000000226/art-382-3 - suppl-4141-17/art-5/par-1: 第三百八十七条 → 地方税法 第三百八十七条 (Article 387), art-387 — https://japanlaw.org/ja/local-tax-act/art-387 · https://japanlaw.org/l/325AC0000000226/art-387 - suppl-4141-17/art-5/par-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389 - suppl-4141-17/art-5/par-1: 第四百十条第一項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/ja/local-tax-act/art-410/par-1 · https://japanlaw.org/l/325AC0000000226/art-410/par-1 - suppl-4141-17/art-5/par-1: 第七百四十三条 → 地方税法 第七百四十三条 (Article 743), art-743 — https://japanlaw.org/ja/local-tax-act/art-743 · https://japanlaw.org/l/325AC0000000226/art-743 - suppl-4141-17/art-5/par-4: 新法第三百四十九条の三第二十四項 → 地方税法 第三百四十九条の三第二十三項 (Article 349-3, paragraph (23)), art-349-3/par-23 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-23 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-23 - suppl-4141-17/art-5/par-8: 新法第三百六十四条 → 地方税法 第三百六十四条 (Article 364), art-364 — https://japanlaw.org/ja/local-tax-act/art-364 · https://japanlaw.org/l/325AC0000000226/art-364 - suppl-4141-17/art-5/par-8: 第四百十一条第二項 → 地方税法 第四百十一条第二項 (Article 411, paragraph (2)), art-411/par-2 — https://japanlaw.org/ja/local-tax-act/art-411/par-2 · https://japanlaw.org/l/325AC0000000226/art-411/par-2 - suppl-4141-17/art-5/par-8: 第四百十五条から第四百十七条まで → 地方税法 第四百十五条 (Article 415), art-415 — https://japanlaw.org/ja/local-tax-act/art-415 · https://japanlaw.org/l/325AC0000000226/art-415 - suppl-4141-17/art-5/par-8: 第四百十五条から第四百十七条まで → 地方税法 第四百十六条 (Article 416), art-416 — https://japanlaw.org/ja/local-tax-act/art-416 · https://japanlaw.org/l/325AC0000000226/art-416 - suppl-4141-17/art-5/par-8: 第四百十五条から第四百十七条まで → 地方税法 第四百十七条 (Article 417), art-417 — https://japanlaw.org/ja/local-tax-act/art-417 · https://japanlaw.org/l/325AC0000000226/art-417 - suppl-4141-17/art-5/par-8: 第四百十九条 → 地方税法 第四百十九条 (Article 419), art-419 — https://japanlaw.org/ja/local-tax-act/art-419 · https://japanlaw.org/l/325AC0000000226/art-419 - suppl-4141-17/art-5/par-8: 第四百三十二条 → 地方税法 第四百三十二条 (Article 432), art-432 — https://japanlaw.org/ja/local-tax-act/art-432 · https://japanlaw.org/l/325AC0000000226/art-432 - suppl-4141-17/art-5/par-8: 第七百四十七条 → 地方税法 第七百四十七条 (Article 747), art-747 — https://japanlaw.org/ja/local-tax-act/art-747 · https://japanlaw.org/l/325AC0000000226/art-747 - suppl-4141-17/art-6/par-1: 新法附則第三十一条の三の二 → 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-4141-17/art-6/par-1: 第三十一条の三の三 → 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-4141-17/art-6/par-2: 新法附則第三十一条の三の二 → 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-4141-17/art-6/par-2: 第三十一条の三の三 → 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-4141-17/art-6/par-12: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2 - suppl-4141-17/art-6/par-15: 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-4141-17/art-7/par-1: 新法附則第三十二条第一項 → 地方税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-3251-226/art-32/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32/par-1 - suppl-4141-17/art-8/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-4141-17/art-8/par-1: この項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4141-17/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-1 - suppl-4141-17/art-8/par-1: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4141-17/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-3 - suppl-4141-17/art-8/par-1: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4141-17/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-4 - suppl-4141-17/art-8/par-1: 附則第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4141-17/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-10/par-3 - suppl-4141-17/art-8/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-4141-17/art-8/par-2: この項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4141-17/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-2 - suppl-4141-17/art-8/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-4141-17/art-8/par-4: 新法第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5 - suppl-4141-17/art-8/par-4: この項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4141-17/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-4 - suppl-4141-17/art-9/par-1: 次項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4141-17/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9/par-2 - suppl-4141-17/art-10/par-3: 新法第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5 - suppl-4141-17/art-11/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4141-17/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1 - suppl-4141-17/art-12/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-4141-17/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-10 - suppl-4141-17/art-12/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-4141-17/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-11 - suppl-4141-17/art-12/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-4141-17/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2 - suppl-4141-17/art-12/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-4141-17/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3 - suppl-4141-17/art-12/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-4141-17/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-4 - suppl-4141-17/art-12/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-4141-17/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5 - suppl-4141-17/art-12/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-4141-17/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-6 - suppl-4141-17/art-12/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-4141-17/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-7 - suppl-4141-17/art-12/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-4141-17/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8 - suppl-4141-17/art-12/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-4141-17/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9 ## Cited by 13 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-4141-17/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-1 - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-5 - 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-4141-17/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-6 - 地方税法 附則第二条第一項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-1 - 地方税法 附則第三条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-2 - 地方税法 附則第三条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-3/par-3 - 地方税法 附則第四条第一項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-4/par-1 - 地方税法 附則第八条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-1 - 地方税法 附則第八条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-2 - 地方税法 附則第八条第四項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-4 - 地方税法 附則第九条第一項（都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-9/par-1 - 地方税法 附則第十一条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-11/par-1 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-12/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-316, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-316, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-257, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-265, 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