# 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-4151-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4151-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9
- 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 平成一五年三月三一日法律第九号
suppl-4151-9 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4151-9/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1
**第一項** この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4151-9/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1
This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第一条中地方税法第五十三条第六項の改正規定（「第八十一条の九第四項」を「第八十一条の九第三項」に改める部分及び「同条第四項」を「同条第三項」に改める部分に限る。）、同法第七十二条の十四第一項の改正規定（「第五十七条第十項及び第十一項、第五十八条第五項」を「第五十七条第八項及び第九項、第五十八条第四項」に改める部分に限る。）、同条第二項の改正規定及び同法第三百二十一条の八第六項の改正規定（「第八十一条の九第四項」を「第八十一条の九第三項」に改める部分及び「同条第四項」を「同条第三項」に改める部分に限る。） 平成十五年三月三十一日
suppl-4151-9/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-1
the provisions in Article 1 amending Article 53, paragraph (6) of the Local Tax Act (limited to the part replacing "Article 81-9, paragraph (4)" with "Article 81-9, paragraph (3)" and the part replacing "paragraph (4) of that Article" with "paragraph (3) of that Article"), the provisions amending Article 72-14, paragraph (1) of that Act (limited to the part replacing "Article 57, paragraphs (10) and (11), Article 58, paragraph (5)" with "Article 57, paragraphs (8) and (9), Article 58, paragraph (4)"), the provisions amending paragraph (2) of that Article, and the provisions amending Article 321-8, paragraph (6) of that Act (limited to the part replacing "Article 81-9, paragraph (4)" with "Article 81-9, paragraph (3)" and the part replacing "paragraph (4) of that Article" with "paragraph (3) of that Article"): March 31, 2003;
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**二** 第一条中地方税法第七十四条の五、第四百六十八条、附則第十二条の二及び附則第三十条の二の改正規定並びに附則第七条及び第十四条の規定、附則第三十七条の規定（地方特例交付金等の地方財政の特別措置に関する法律（平成十一年法律第十七号）第二条第一項第六号及び第七号の改正規定に限る。）並びに附則第三十八条第一項の規定 平成十五年七月一日
suppl-4151-9/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-2
the provisions in Article 1 amending Article 74-5, Article 468, Article 12-2 of the Supplementary Provisions and Article 30-2 of the Supplementary Provisions of the Local Tax Act, the provisions of Articles 7 and 14 of the Supplementary Provisions, the provisions of Article 37 of the Supplementary Provisions (limited to the provisions amending Article 2, paragraph (1), items (vi) and (vii) of the Act on Special Grants to Local Governments and Other Special Measures concerning Local Public Finance (Act No. 17 of 1999)), and the provisions of Article 38, paragraph (1) of the Supplementary Provisions: July 1, 2003;
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**三** 第一条中地方税法第二十五条第一項第一号の改正規定、同法第七十二条の四第一項の改正規定（同項第一号を削り、同項第二号を同項第一号とし、同号の次に一号を加える改正規定、同項第三号の改正規定（「、労働福祉事業団」及び「、金属鉱業事業団」を削る部分に限る。）及び同項第四号の改正規定（「、雇用・能力開発機構」を削る部分に限る。）を除く。）、同法第七十二条の五第一項の改正規定（同項第六号の改正規定（「、通信・放送機構」を削る部分に限る。）及び同項第四号の改正規定（「第七十二条の十四第一項及び第七十二条の二十二第四項」を「第七十二条の二十三第一項及び第七十二条の二十四の七第六項」に改める部分に限る。）を除く。）、同法第七十三条の二並びに第七十三条の四第一項第一号、第六号、第十号、第十四号、第十五号、第十七号、第十八号、第二十四号から第二十六号まで、第二十八号から第三十号まで及び第三十三号の改正規定、同項に二号を加える改正規定（同項第三十四号に係る部分に限る。）、同法第七十三条の六第一項の改正規定、同法第七十三条の十四の改正規定（同条第六項に係る部分を除く。）、同法第七十三条の二十七の七、第二百九十六条第一項第一号、第三百四十三条第六項並びに第三百四十八条第二項第二号、第十一号の二、第十一号の五、第十七号から第十八号まで、第十九号の二、第二十八号から第三十号まで、第三十三号及び第三十四号の改正規定、同項に四号を加える改正規定（同項第三十九号に係る部分を除く。）、同条第四項及び第五項の改正規定、同法第三百四十九条の三第二項の改正規定（「日本鉄道建設公団」を「独立行政法人鉄道建設・運輸施設整備支援機構」に改める部分に限る。）、同条第十七項及び第二十一項から第二十三項までの改正規定、同条第二十四項の改正規定（「第四十七条の六第一号」を「第十一条第一号」に改める部分を除く。）、同条第二十五項、第二十六項及び第三十五項の改正規定、同条第三十七項の改正規定（「日本鉄道建設公団」を「独立行政法人鉄道建設・運輸施設整備支援機構」に改める部分に限る。）、同条に一項を加える改正規定、同法第五百八十六条第二項第八号の二、第十七号の二、第二十六号及び第二十七号の二並びに第五百八十七条の二第一項の改正規定、同法第七百一条の三十四第三項の改正規定（同項第一号中「又は理化学研究所」を削り、同項中第十四号を削り、第十五号を第十四号とし、第十六号から第十九号までを一号ずつ繰り上げ、第十九号の二を第十九号とする部分に限る。）、同法第七百二条第二項の改正規定、同法附則第九条第二項の改正規定（「第七十二条の十四第八項第一号」を「第七十二条の二十四の二第二項第一号」に改める部分を除く。）、同法附則第十条第六項の改正規定、同条に四項を加える改正規定（同条第七項及び第八項に係る部分に限る。）、同法附則第十条の二及び第十一条第八項の改正規定、同条に五項を加える改正規定（同条第三十四項に係る部分に限る。）、同法附則第十二条の三第三項の改正規定（「エネルギーの使用の合理化に関する法律」の下に「（昭和五十四年法律第四十九号）」を加える部分に限る。）、同法附則第十四条の改正規定（同条第三項に係る部分を除く。）、同法附則第十五条の二第一項第二号の改正規定、同条第二項の改正規定（「日本鉄道建設公団法第十九条第一項第五号」を「独立行政法人鉄道建設・運輸施設整備支援機構法第十二条第一項第三号及び第六号」に改める部分に限る。）並びに同法附則第十五条の三第二項並びに第三十一条の三第四項及び第九項の改正規定並びに附則第十一条第二項、第五項及び第十二項から第十四項まで、第十五条第四項、第十八条第二項並びに第三十三条から第三十六条までの規定、附則第三十九条の規定（地方税法等の一部を改正する法律（平成十三年法律第八号）附則第五条第三項及び第八条第二項の改正規定に限る。）並びに附則第四十条第二項及び第三項の規定 平成十五年十月一日
suppl-4151-9/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-3
the provisions in Article 1 amending Article 25, paragraph (1), item (i) of the Local Tax Act, the provisions amending Article 72-4, paragraph (1) of that Act (excluding the provisions deleting item (i) of that paragraph, making item (ii) of that paragraph item (i) of that paragraph and adding one item after that item, the provisions amending item (iii) of that paragraph (limited to the part deleting ", Labor Welfare Corporation" and ", Metal Mining Agency of Japan"), and the provisions amending item (iv) of that paragraph (limited to the part deleting ", Employment and Human Resources Development Organization of Japan")), the provisions amending Article 72-5, paragraph (1) of that Act (excluding the provisions amending item (vi) of that paragraph (limited to the part deleting ", Telecommunications Advancement Organization of Japan") and the provisions amending item (iv) of that paragraph (limited to the part replacing "Article 72-14, paragraph (1) and Article 72-22, paragraph (4)" with "Article 72-23, paragraph (1) and Article 72-24-7, paragraph (6)")), the provisions amending Article 73-2 and Article 73-4, paragraph (1), items (i), (vi), (x), (xiv), (xv), (xvii), (xviii), (xxiv) through (xxvi), (xxviii) through (xxx) and (xxxiii) of that Act, the provisions adding two items to that paragraph (limited to the part pertaining to item (xxxiv) of that paragraph), the provisions amending Article 73-6, paragraph (1) of that Act, the provisions amending Article 73-14 of that Act (excluding the part pertaining to paragraph (6) of that Article), the provisions amending Article 73-27-7, Article 296, paragraph (1), item (i), Article 343, paragraph (6), and Article 348, paragraph (2), items (ii), (xi)-2, (xi)-5, (xvii) through (xviii), (xix)-2, (xxviii) through (xxx), (xxxiii) and (xxxiv) of that Act, the provisions adding four items to that paragraph (excluding the part pertaining to item (xxxix) of that paragraph), the provisions amending paragraphs (4) and (5) of that Article, the provisions amending Article 349-3, paragraph (2) of that Act (limited to the part replacing "Japan Railway Construction Public Corporation" with "Japan Railway Construction, Transport and Technology Agency"), the provisions amending paragraph (17) and paragraphs (21) through (23) of that Article, the provisions amending paragraph (24) of that Article (excluding the part replacing "Article 47-6, item (i)" with "Article 11, item (i)"), the provisions amending paragraphs (25), (26) and (35) of that Article, the provisions amending paragraph (37) of that Article (limited to the part replacing "Japan Railway Construction Public Corporation" with "Japan Railway Construction, Transport and Technology Agency"), the provisions adding one paragraph to that Article, the provisions amending Article 586, paragraph (2), items (viii)-2, (xvii)-2, (xxvi) and (xxvii)-2 and Article 587-2, paragraph (1) of that Act, the provisions amending Article 701-34, paragraph (3) of that Act (limited to the part deleting "or the Institute of Physical and Chemical Research" in item (i) of that paragraph, deleting item (xiv) in that paragraph, making item (xv) item (xiv), moving up items (xvi) through (xix) by one item each, and making item (xix)-2 item (xix)), the provisions amending Article 702, paragraph (2) of that Act, the provisions amending Article 9, paragraph (2) of the Supplementary Provisions of that Act (excluding the part replacing "Article 72-14, paragraph (8), item (i)" with "Article 72-24-2, paragraph (2), item (i)"), the provisions amending Article 10, paragraph (6) of the Supplementary Provisions of that Act, the provisions adding four paragraphs to that Article (limited to the part pertaining to paragraphs (7) and (8) of that Article), the provisions amending Article 10-2 and Article 11, paragraph (8) of the Supplementary Provisions of that Act, the provisions adding five paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part pertaining to paragraph (34) of that Article), the provisions amending Article 12-3, paragraph (3) of the Supplementary Provisions of that Act (limited to the part adding "(Act No. 49 of 1979)" after "Act on the Rational Use of Energy"), the provisions amending Article 14 of the Supplementary Provisions of that Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 15-2, paragraph (1), item (ii) of the Supplementary Provisions of that Act, the provisions amending paragraph (2) of that Article (limited to the part replacing "Article 19, paragraph (1), item (v) of the Japan Railway Construction Public Corporation Act" with "Article 12, paragraph (1), items (iii) and (vi) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency"), the provisions amending Article 15-3, paragraph (2) and Article 31-3, paragraphs (4) and (9) of the Supplementary Provisions of that Act, the provisions of Article 11, paragraphs (2) and (5) and paragraphs (12) through (14), Article 15, paragraph (4), Article 18, paragraph (2), and Articles 33 through 36 of the Supplementary Provisions, the provisions of Article 39 of the Supplementary Provisions (limited to the provisions amending Article 5, paragraph (3) and Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 8 of 2001)), and the provisions of Article 40, paragraphs (2) and (3) of the Supplementary Provisions: October 1, 2003;
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**四** 第一条中地方税法目次の改正規定（「／第二款 課税標準及び税率（第七十二条の十二―第七十二条の二十三の四）／第三款 法人の事業税の申告納付、更正及び決定並びに個人の事業税の賦課及び徴収（第七十二条の二十四―第七十二条の六十五）／」を「／第二款 法人の事業税に係る課税標準及び税率等（第七十二条の十二―第七十二条の四十九の六）／第三款 個人の事業税に係る課税標準及び税率等（第七十二条の四十九の七―第七十二条の六十五）／」に改める部分を除く。）、同法第二十三条の改正規定（同条第一項第四号、第四号の三及び第四号の四に係る部分を除く。）、同法第二十四条第一項及び第二項の改正規定、同法第二十五条の二第三項の改正規定（「国外公募投資信託等の配当等」を「国外私募公社債等運用投資信託等の配当等」に改める部分に限る。）、同法第二十六条、第二十七条第二項、第三十二条、第三十四条第一項及び第三十七条の二の改正規定、同条の次に一条を加える改正規定、同法第七十一条の八の改正規定、同法第二章第一節に二款を加える改正規定、同法第三百十三条、第三百十四条の二第一項及び第三百十四条の七の改正規定、同条の次に一条を加える改正規定、同法第七百三十四条第三項、附則第三条の二第一項、附則第三条の三及び附則第五条の改正規定、同条の次に二条を加える改正規定、同法附則第六条及び第三十三条の三の改正規定、同法附則第三十四条の改正規定（同条第一項に係る部分を除く。）、同法附則第三十五条の二の改正規定（同条第五項及び第九項第二号に係る部分を除く。）、同法附則第三十五条の二の二第一項の改正規定（「、附則第三十五条の二の四第一項並びに第三十五条の二の六第二項」を「並びに附則第三十五条の二の六第二項」に、「、附則第三十五条の二の四第一項、第三十五条の二の六第二項」を「、附則第三十五条の二の六第二項」に改める部分に限る。）、同法附則第三十五条の二の三から附則第三十五条の二の五までの改正規定、同法附則第三十五条の三の次に一条を加える改正規定、同法附則第三十五条の四第二項第四号の改正規定（「第三十七条の二」の下に「、第三十七条の三」を加える部分に限る。）、同項第五号の改正規定（「第四項第三号」を「第五項第三号」に改める部分に限る。）、同条第四項の改正規定（「、第一項中」の下に「「道府県」とあるのは「市町村」と、」を加え、「百分の二」を「百分の一・六」に、「百分の四」を「百分の三・四」に改める部分を除く。）並びに同法附則第四十条の改正規定（同条第十項に係る部分を除く。）並びに次条第一項、附則第三条第二項、第三項、第五項から第七項まで、第九項、第十一項、第十六項、第十八項及び第十九項並びに附則第十条第二項、第三項、第五項から第七項まで、第九項及び第十一項の規定、附則第二十九条の規定（地方交付税法（昭和二十五年法律第二百十一号）第十四条第一項及び第三項の表道府県の項第一号の改正規定（株式等譲渡所得割に係る部分に限る。）並びに同表市町村の項中第十八号を第二十号とし、第九号から第十七号までを二号ずつ繰り下げ、第八号の次に次のように加える改正規定に限る。）、附則第三十条第三項及び第四項の規定並びに附則第三十七条の規定（地方特例交付金等の地方財政の特別措置に関する法律第十四条第三項の改正規定に限る。） 平成十六年一月一日
suppl-4151-9/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-4
the provisions in Article 1 amending the table of contents of the Local Tax Act (excluding the part replacing "/Division 2 Tax Base and Tax Rate (Articles 72-12 through 72-23-4)/Division 3 Filing and Payment, Reassessment and Determination of Corporate Enterprise Tax, and Imposition and Collection of Individual Enterprise Tax (Articles 72-24 through 72-65)/" with "/Division 2 Tax Base, Tax Rate, etc. for Corporate Enterprise Tax (Articles 72-12 through 72-49-6)/Division 3 Tax Base, Tax Rate, etc. for Individual Enterprise Tax (Articles 72-49-7 through 72-65)/"), the provisions amending Article 23 of that Act (excluding the part pertaining to paragraph (1), items (iv), (iv)-3 and (iv)-4 of that Article), the provisions amending Article 24, paragraphs (1) and (2) of that Act, the provisions amending Article 25-2, paragraph (3) of that Act (limited to the part replacing "dividends, etc. of foreign publicly offered investment trusts, etc." with "dividends, etc. of foreign privately offered public and corporate bond, etc. investment trusts, etc."), the provisions amending Article 26, Article 27, paragraph (2), Article 32, Article 34, paragraph (1) and Article 37-2 of that Act, the provisions adding one Article after that Article, the provisions amending Article 71-8 of that Act, the provisions adding two Divisions to Chapter II, Section 1 of that Act, the provisions amending Article 313, Article 314-2, paragraph (1) and Article 314-7 of that Act, the provisions adding one Article after Article 314-7, the provisions amending Article 734, paragraph (3), and Article 3-2, paragraph (1), Article 3-3 and Article 5 of the Supplementary Provisions of that Act, the provisions adding two Articles after Article 5 of the Supplementary Provisions, the provisions amending Article 6 and Article 33-3 of the Supplementary Provisions of that Act, the provisions amending Article 34 of the Supplementary Provisions of that Act (excluding the part pertaining to paragraph (1) of that Article), the provisions amending Article 35-2 of the Supplementary Provisions of that Act (excluding the part pertaining to paragraph (5) and paragraph (9), item (ii) of that Article), the provisions amending Article 35-2-2, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing ", Article 35-2-4, paragraph (1) of the Supplementary Provisions and Article 35-2-6, paragraph (2)" with "and Article 35-2-6, paragraph (2) of the Supplementary Provisions" and the part replacing ", Article 35-2-4, paragraph (1) and Article 35-2-6, paragraph (2) of the Supplementary Provisions" with ", Article 35-2-6, paragraph (2) of the Supplementary Provisions"), the provisions amending Articles 35-2-3 through 35-2-5 of the Supplementary Provisions of that Act, the provisions adding one Article after Article 35-3 of the Supplementary Provisions of that Act, the provisions amending Article 35-4, paragraph (2), item (iv) of the Supplementary Provisions of that Act (limited to the part adding ", Article 37-3" after "Article 37-2"), the provisions amending item (v) of that paragraph (limited to the part replacing "paragraph (4), item (iii)" with "paragraph (5), item (iii)"), the provisions amending paragraph (4) of that Article (excluding the part adding "the term 'prefecture' is deemed to be replaced with 'municipality'," after ", in paragraph (1)," and the part replacing "two one-hundredths" with "1.6 one-hundredths" and "four one-hundredths" with "3.4 one-hundredths"), the provisions amending Article 40 of the Supplementary Provisions of that Act (excluding the part pertaining to paragraph (10) of that Article), the provisions of paragraph (1) of the following Article, Article 3, paragraphs (2) and (3), paragraphs (5) through (7), paragraph (9), paragraph (11), paragraph (16), paragraph (18) and paragraph (19) of the Supplementary Provisions, Article 10, paragraphs (2) and (3), paragraphs (5) through (7), paragraph (9) and paragraph (11) of the Supplementary Provisions, the provisions of Article 29 of the Supplementary Provisions (limited to the provisions amending item (i) of the row for prefectures in the table in Article 14, paragraphs (1) and (3) of the Local Allocation Tax Act (Act No. 211 of 1950) (limited to the part pertaining to the share transfer income levy) and the provisions, in the row for municipalities in that table, making item (xviii) item (xx), moving items (ix) through (xvii) down by two items each, and adding the following after item (viii)), the provisions of Article 30, paragraphs (3) and (4) of the Supplementary Provisions, and the provisions of Article 37 of the Supplementary Provisions (limited to the provisions amending Article 14, paragraph (3) of the Act on Special Grants to Local Governments and Other Special Measures concerning Local Public Finance): January 1, 2004;
machine translation, not official
**五** 第一条中地方税法第七十二条の四第一項第四号の改正規定（「、雇用・能力開発機構」を削る部分に限る。）、同法第七十三条の四第一項第十六号及び第三百四十八条第二項第十九号の改正規定並びに同法附則第十四条の改正規定（同条第三項に係る部分に限る。）並びに附則第十一条第四項の規定、附則第三十九条の規定（地方税法等の一部を改正する法律（平成十三年法律第八号）附則第五条第二項及び第八条第五項の改正規定に限る。）並びに附則第四十条第一項及び第四項の規定 平成十六年三月一日
suppl-4151-9/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-5
the provisions in Article 1 amending Article 72-4, paragraph (1), item (iv) of the Local Tax Act (limited to the part deleting ", Employment and Human Resources Development Organization of Japan"), the provisions amending Article 73-4, paragraph (1), item (xvi) and Article 348, paragraph (2), item (xix) of that Act, the provisions amending Article 14 of the Supplementary Provisions of that Act (limited to the part pertaining to paragraph (3) of that Article), the provisions of Article 11, paragraph (4) of the Supplementary Provisions, the provisions of Article 39 of the Supplementary Provisions (limited to the provisions amending Article 5, paragraph (2) and Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 8 of 2001)), and the provisions of Article 40, paragraphs (1) and (4) of the Supplementary Provisions: March 1, 2004;
machine translation, not official
**六** 第一条中地方税法目次の改正規定（「／第二款 課税標準及び税率（第七十二条の十二―第七十二条の二十三の四）／第三款 法人の事業税の申告納付、更正及び決定並びに個人の事業税の賦課及び徴収（第七十二条の二十四―第七十二条の六十五）／」を「／第二款 法人の事業税に係る課税標準及び税率等（第七十二条の十二―第七十二条の四十九の六）／第三款 個人の事業税に係る課税標準及び税率等（第七十二条の四十九の七―第七十二条の六十五）／」に改める部分に限る。）、同法第十一条の五第一号、第十四条の九及び第十六条の四第十二項の改正規定、同法第十七条の五第三項の改正規定（「の決定（」の下に「第七十二条の二第一項第一号イに掲げる法人に対して課する事業税、」を加える部分に限る。）、同法第十九条の九第二項及び第二十条の九の三第五項の改正規定、同法第七十二条の二を同法第七十二条の二の二とする改正規定、同法第七十二条の改正規定、同条を同法第七十二条の二とし、同法第二章第二節第一款中同条の前に一条を加える改正規定、同法第七十二条の三の改正規定（同条第一項の改正規定（「又は同法」を「、社債等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項に規定する加入者保護信託又は法人税法」に改める部分に限る。）を除く。）、同法第七十二条の四第一項第三号の改正規定（「、労働福祉事業団」を削る部分に限る。）、同法第七十二条の五第一項第六号の改正規定（「、通信・放送機構」を削る部分に限る。）、同項第四号の改正規定（「第七十二条の十四第一項及び第七十二条の二十二第四項」を「第七十二条の二十三第一項及び第七十二条の二十四の七第六項」に改める部分に限る。）、同法第七十二条の五の二から第七十二条の八までの改正規定、同法第二章第二節第二款の款名の改正規定、同法第七十二条の十二並びに第七十二条の十三第六項及び第二十四項の改正規定、同法第二章第二節第三款の款名及び第七十二条の二十四を削る改正規定、同法第七十二条の二十三の四の改正規定、同条を同法第七十二条の二十四の十一とし、同条の次に一条を加える改正規定、同法第七十二条の二十三の三の改正規定、同条を同法第七十二条の二十四の十とする改正規定、同法第七十二条の二十三の二の改正規定、同条を同法第七十二条の二十四の九とする改正規定、同法第七十二条の二十三の改正規定、同条を同法第七十二条の二十四の八とする改正規定、同法第七十二条の二十二の改正規定（同条第四項の改正規定（同項第十号を削り、同項第十一号を同項第十号とする部分に限る。）を除く。）、同条を同法第七十二条の二十四の七とする改正規定、同法第七十二条の二十一を削る改正規定、同法第七十二条の二十の改正規定、同条を同法第七十二条の二十四の五とし、同条の次に一条を加える改正規定、同法第七十二条の十九の改正規定、同条を同法第七十二条の二十四の四とする改正規定、同法第七十二条の十六から第七十二条の十八までを削る改正規定、同法第七十二条の十五の改正規定、同条を同法第七十二条の二十四とし、同条の次に二条を加える改正規定、同法第七十二条の十四の改正規定（同条第一項の改正規定（「第五十七条第十項及び第十一項、第五十八条第五項」を「第五十七条第八項及び第九項、第五十八条第四項」に改める部分、「、第五十八条、第六十八条の四十三」を「及び第六十八条の四十三」に改める部分及び「及び第六十八条の六十」を削る部分に限る。）及び同条第二項の改正規定を除く。）、同条を同法第七十二条の二十三とし、同法第七十二条の十三の次に九条を加える改正規定、同法第七十二条の二十五の改正規定、同法第七十二条の二十六の改正規定（同条第一項の改正規定（「相当する額の事業税」の下に「（次項及び第三項において「予定申告に係る事業税額」という。）」を加える部分に限る。）並びに同条第二項及び第三項の改正規定を除く。）、同法第七十二条の二十八から第七十二条の三十一まで、第七十二条の三十三から第七十二条の三十四まで、第七十二条の三十七及び第七十二条の三十八の改正規定、同条の次に一条を加える改正規定、同法第七十二条の三十九から第七十二条の四十一までの改正規定、同条の次に四条を加える改正規定、同法第七十二条の四十二の改正規定、同法第七十二条の四十三の改正規定（同条第二項の改正規定を除く。）、同法第七十二条の四十四から第七十二条の四十六まで、第七十二条の四十八及び第七十二条の四十九の改正規定、同条の次に五条、款名及び八条を加える改正規定、同法第七十二条の五十第一項、第七十二条の五十四第二項、第七十二条の五十五、第七十二条の五十九、第七十二条の六十、第七十二条の六十二から第七十二条の六十四まで、第七十二条の七十一、第七十二条の八十七及び第七十三条の四第一項第十三号の改正規定、同項に二号を加える改正規定（同項第三十五号に係る部分に限る。）、同法第三百四十八条第二項第二号の四及び第十六号の改正規定、同項に四号を加える改正規定（同項第三十九号に係る部分に限る。）、同法第三百四十九条の三第四十項の改正規定（「通信・放送機構」を「独立行政法人情報通信研究機構」に改める部分に限る。）、同法第四百四十七条第一項及び附則第三条の二第二項の改正規定、同法附則第九条第一項の改正規定（「平成十五年三月三十一日」を「平成十七年三月三十一日」に改める部分を除く。）及び同条第二項の改正規定（「第七十二条の十四第八項第一号」を「第七十二条の二十四の二第二項第一号」に改める部分に限る。）、同法附則第九条の二、第九条の五及び第十二条の三第一項の改正規定、同条第三項の改正規定（「エネルギーの使用の合理化に関する法律」の下に「（昭和五十四年法律第四十九号）」を加える部分及び「附則第三十二条第六項」を「附則第三十二条第七項」に改める部分を除く。）並びに同法附則第四十条第十項の改正規定並びに次条第二項、附則第四条第一項、第四項、第六項及び第七項、第五条、第九条並びに第十一条第三項の規定、附則第二十九条の規定（地方交付税法第十四条第二項の改正規定に限る。）、附則第三十一条及び第三十二条の規定、附則第三十七条の規定（地方特例交付金等の地方財政の特別措置に関する法律第二条第二項及び第三項の改正規定に限る。）並びに附則第三十八条第二項の規定 平成十六年四月一日
suppl-4151-9/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-6
the provisions in Article 1 amending the table of contents of the Local Tax Act (limited to the part replacing "/Division 2 Tax Base and Tax Rate (Articles 72-12 through 72-23-4)/Division 3 Filing and Payment, Reassessment and Determination of Corporate Enterprise Tax, and Imposition and Collection of Individual Enterprise Tax (Articles 72-24 through 72-65)/" with "/Division 2 Tax Base, Tax Rate, etc. for Corporate Enterprise Tax (Articles 72-12 through 72-49-6)/Division 3 Tax Base, Tax Rate, etc. for Individual Enterprise Tax (Articles 72-49-7 through 72-65)/"), the provisions amending Article 11-5, item (i), Article 14-9 and Article 16-4, paragraph (12) of that Act, the provisions amending Article 17-5, paragraph (3) of that Act (limited to the part adding "enterprise tax imposed on a corporation listed in Article 72-2, paragraph (1), item (i), (a)," after "determination of ("), the provisions amending Article 19-9, paragraph (2) and Article 20-9-3, paragraph (5) of that Act, the provisions making Article 72-2 of that Act Article 72-2-2, the provisions amending Article 72 of that Act, the provisions making that Article Article 72-2 of that Act and adding one Article before that Article in Chapter II, Section 2, Division 1 of that Act, the provisions amending Article 72-3 of that Act (excluding the provisions amending paragraph (1) of that Article (limited to the part replacing "or that Act" with ", a participant protection trust prescribed in Article 2, paragraph (11) of the Act on Book-Entry Transfer of Corporate Bonds, etc. (Act No. 75 of 2001), or the Corporation Tax Act")), the provisions amending Article 72-4, paragraph (1), item (iii) of that Act (limited to the part deleting ", Labor Welfare Corporation"), the provisions amending Article 72-5, paragraph (1), item (vi) of that Act (limited to the part deleting ", Telecommunications Advancement Organization of Japan"), the provisions amending item (iv) of that paragraph (limited to the part replacing "Article 72-14, paragraph (1) and Article 72-22, paragraph (4)" with "Article 72-23, paragraph (1) and Article 72-24-7, paragraph (6)"), the provisions amending Articles 72-5-2 through 72-8 of that Act, the provisions amending the title of Division 2 of Chapter II, Section 2 of that Act, the provisions amending Article 72-12, and Article 72-13, paragraphs (6) and (24) of that Act, the provisions deleting the title of Division 3 of Chapter II, Section 2 of that Act and Article 72-24, the provisions amending Article 72-23-4 of that Act, the provisions making that Article Article 72-24-11 of that Act and adding one Article after that Article, the provisions amending Article 72-23-3 of that Act, the provisions making that Article Article 72-24-10 of that Act, the provisions amending Article 72-23-2 of that Act, the provisions making that Article Article 72-24-9 of that Act, the provisions amending Article 72-23 of that Act, the provisions making that Article Article 72-24-8 of that Act, the provisions amending Article 72-22 of that Act (excluding the provisions amending paragraph (4) of that Article (limited to the part deleting item (x) of that paragraph and making item (xi) of that paragraph item (x))), the provisions making that Article Article 72-24-7 of that Act, the provisions deleting Article 72-21 of that Act, the provisions amending Article 72-20 of that Act, the provisions making that Article Article 72-24-5 of that Act and adding one Article after that Article, the provisions amending Article 72-19 of that Act, the provisions making that Article Article 72-24-4 of that Act, the provisions deleting Articles 72-16 through 72-18 of that Act, the provisions amending Article 72-15 of that Act, the provisions making that Article Article 72-24 of that Act and adding two Articles after that Article, the provisions amending Article 72-14 of that Act (excluding the provisions amending paragraph (1) of that Article (limited to the part replacing "Article 57, paragraphs (10) and (11), Article 58, paragraph (5)" with "Article 57, paragraphs (8) and (9), Article 58, paragraph (4)", the part replacing ", Article 58, Article 68-43" with "and Article 68-43", and the part deleting "and Article 68-60") and the provisions amending paragraph (2) of that Article), the provisions making that Article Article 72-23 of that Act and adding nine Articles after Article 72-13 of that Act, the provisions amending Article 72-25 of that Act, the provisions amending Article 72-26 of that Act (excluding the provisions amending paragraph (1) of that Article (limited to the part adding "(referred to as the "tax amount relating to the interim return" in the following paragraph and paragraph (3))" after "enterprise tax in an amount equivalent to") and the provisions amending paragraphs (2) and (3) of that Article), the provisions amending Articles 72-28 through 72-31, Articles 72-33 through 72-34, Article 72-37 and Article 72-38 of that Act, the provisions adding one Article after that Article, the provisions amending Articles 72-39 through 72-41 of that Act, the provisions adding four Articles after that Article, the provisions amending Article 72-42 of that Act, the provisions amending Article 72-43 of that Act (excluding the provisions amending paragraph (2) of that Article), the provisions amending Articles 72-44 through 72-46, Article 72-48 and Article 72-49 of that Act, the provisions adding five Articles, a Division title and eight Articles after that Article, the provisions amending Article 72-50, paragraph (1), Article 72-54, paragraph (2), Article 72-55, Article 72-59, Article 72-60, Articles 72-62 through 72-64, Article 72-71, Article 72-87 and Article 73-4, paragraph (1), item (xiii) of that Act, the provisions adding two items to that paragraph (limited to the part pertaining to item (xxxv) of that paragraph), the provisions amending Article 348, paragraph (2), items (ii)-4 and (xvi) of that Act, the provisions adding four items to that paragraph (limited to the part pertaining to item (xxxix) of that paragraph), the provisions amending Article 349-3, paragraph (40) of that Act (limited to the part replacing "Telecommunications Advancement Organization of Japan" with "National Institute of Information and Communications Technology, an incorporated administrative agency"), the provisions amending Article 447, paragraph (1) of that Act and Article 3-2, paragraph (2) of the Supplementary Provisions of that Act, the provisions amending Article 9, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2005") and the provisions amending paragraph (2) of that Article (limited to the part replacing "Article 72-14, paragraph (8), item (i)" with "Article 72-24-2, paragraph (2), item (i)"), the provisions amending Article 9-2, Article 9-5 and Article 12-3, paragraph (1) of the Supplementary Provisions of that Act, the provisions amending paragraph (3) of that Article (excluding the part adding "(Act No. 49 of 1979)" after "Act on the Rational Use of Energy" and the part replacing "Article 32, paragraph (6) of the Supplementary Provisions" with "Article 32, paragraph (7) of the Supplementary Provisions"), the provisions amending Article 40, paragraph (10) of the Supplementary Provisions of that Act, the provisions of paragraph (2) of the following Article, Article 4, paragraphs (1), (4), (6) and (7), Article 5, Article 9 and Article 11, paragraph (3) of the Supplementary Provisions, the provisions of Article 29 of the Supplementary Provisions (limited to the provisions amending Article 14, paragraph (2) of the Local Allocation Tax Act), the provisions of Articles 31 and 32 of the Supplementary Provisions, the provisions of Article 37 of the Supplementary Provisions (limited to the provisions amending Article 2, paragraphs (2) and (3) of the Act on Special Grants to Local Governments and Other Special Measures concerning Local Public Finance), and the provisions of Article 38, paragraph (2) of the Supplementary Provisions: April 1, 2004;
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**七** 第一条中地方税法第三百四十九条の三第二十八項から第三十一項まで及び第三十六項の改正規定並びに附則第十一条第九項及び第十一項並びに第十八条第三項及び第四項の規定 平成十八年四月一日
suppl-4151-9/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-7
the provisions in Article 1 amending Article 349-3, paragraphs (28) through (31) and paragraph (36) of the Local Tax Act, and the provisions of Article 11, paragraphs (9) and (11) and Article 18, paragraphs (3) and (4) of the Supplementary Provisions: April 1, 2006;
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**八** 第一条中地方税法第七百条の五十二の改正規定 鳥獣の保護及び狩猟の適正化に関する法律（平成十四年法律第八十八号）の施行の日
suppl-4151-9/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-8
the provisions in Article 1 amending Article 700-52 of the Local Tax Act: the date of enforcement of the Act on Wildlife Protection and Appropriate Hunting (Act No. 88 of 2002);
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**九** 第一条中地方税法附則第三十二条第八項の改正規定（「受けた者」の下に「又は同法第十六条第三項の規定による届出をした者」を加える部分に限る。）及び附則第十六条第三項の規定 道路運送車両法の一部を改正する法律（平成十四年法律第八十九号）の施行の日
suppl-4151-9/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-9
the provisions in Article 1 amending Article 32, paragraph (8) of the Supplementary Provisions of the Local Tax Act (limited to the part adding "or a person who has made a notification under Article 16, paragraph (3) of that Act" after "a person who received") and the provisions of Article 16, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Road Transport Vehicle Act (Act No. 89 of 2002);
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**十** 第一条中地方税法第七十二条の四第一項第三号の改正規定（「、金属鉱業事業団」を削る部分に限る。）及び同法第三百四十九条の三第二十項の改正規定並びに附則第十一条第八項の規定 石油公団法及び金属鉱業事業団法の廃止等に関する法律附則第一条第四号に掲げる規定の施行の日
suppl-4151-9/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-10
the provisions in Article 1 amending Article 72-4, paragraph (1), item (iii) of the Local Tax Act (limited to the part deleting ", Metal Mining Agency of Japan"), the provisions amending Article 349-3, paragraph (20) of that Act, and the provisions of Article 11, paragraph (8) of the Supplementary Provisions: the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act on the Abolition of the Petroleum Public Corporation Act and the Metal Mining Agency of Japan Act, etc.;
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**十一** 第一条中地方税法第七十三条の七第十二号の改正規定 住宅金融公庫法及び住宅融資保険法の一部を改正する法律（平成十五年法律第七十五号）の施行の日
suppl-4151-9/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-11
the provisions in Article 1 amending Article 73-7, item (xii) of the Local Tax Act: the date of enforcement of the Act Partially Amending the Government Housing Loan Corporation Act and the Housing Loan Insurance Act (Act No. 75 of 2003);
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**十二** 第一条中地方税法第七十三条の十四第六項の改正規定 林業経営の改善等に必要な資金の融通の円滑化のための林業改善資金助成法等の一部を改正する法律（平成十五年法律第五十二号）の施行の日
suppl-4151-9/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-12
the provisions in Article 1 amending Article 73-14, paragraph (6) of the Local Tax Act: the date of enforcement of the Act Partially Amending the Forestry Improvement Fund Assistance Act, etc. for Facilitating the Provision of Funds Necessary for the Improvement of Forestry Management, etc. (Act No. 52 of 2003).
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### 第二条（延滞金に関する経過措置） — Transitional Measures Concerning Delinquency Charges
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suppl-4151-9/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-2
**第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）附則第三条の二第一項の規定は、延滞金のうち平成十六年一月一日以後の期間に対応するものについて適用し、同日前の期間に対応するものについては、なお従前の例による。
suppl-4151-9/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-2/par-1
The provisions of Article 3-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the portion of delinquency charges corresponding to the period on or after January 1, 2004, and the provisions then in force continue to govern the portion corresponding to the period before that date.
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**第二項** 新法附則第三条の二第二項の規定は、延滞金のうち平成十六年四月一日以後の期間に対応するものについて適用し、同日前の期間に対応するものについては、なお従前の例による。
suppl-4151-9/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-2/par-2
The provisions of Article 3-2, paragraph (2) of the Supplementary Provisions of the New Act apply to the portion of delinquency charges corresponding to the period on or after April 1, 2004, and the provisions then in force continue to govern the portion corresponding to the period before that 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-4151-9/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3
**第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、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-4151-9/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-1
Except as otherwise specially provided, the portion of the provisions of the New Act concerning individual prefectural inhabitant tax applies to individual prefectural inhabitant tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2002.
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**第二項** 新法附則第三十五条の二（第六項及び第七項を除く。）及び第三十五条の四の規定は、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し、平成十五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-4151-9/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-2
The provisions of Article 35-2 of the Supplementary Provisions of the New Act (excluding paragraphs (6) and (7)) and Article 35-4 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2003.
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**第三項** 新法附則第三十五条の二（第六項及び第七項を除く。）及び第三十五条の四の規定の適用については、平成十六年度分の個人の道府県民税に限り、新法附則第三十五条の二第九項第一号中「、第二十四条の五第一項第二号並びに第三十四条第一項第十号から第十一号まで、第三項及び第十項」とあるのは「並びに第三十四条第一項第十号から第十一号まで、第三項及び第十項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の二第一項に規定する株式等に係る譲渡所得等の金額（附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額を除く。）」とし、第二十四条の五第一項第二号」と、「あるのは、」とあるのは「あるのは」と、同項第四号中「第三十七条の二、第三十七条の三」とあるのは「第三十七条の二」と、「第三十七条の三中「同条第十五項」とあるのは「附則第三十五条の二第七項」と、同項各号」とあるのは「同項各号」と、新法附則第三十五条の四第二項第四号中「第三十七条の二、第三十七条の三」とあるのは「第三十七条の二」とする。
suppl-4151-9/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-3
With regard to the application of the provisions of Article 35-2 of the Supplementary Provisions of the New Act (excluding paragraphs (6) and (7)) and Article 35-4 of the Supplementary Provisions of the New Act, only for individual prefectural inhabitant tax for fiscal year 2004, in Article 35-2, paragraph (9), item (i) of the Supplementary Provisions of the New Act, the phrase ", Article 24-5, paragraph (1), item (ii), and Article 34, paragraph (1), items (x) through (xi), paragraph (3) and paragraph (10)" is deemed to be replaced with "and Article 34, paragraph (1), items (x) through (xi), paragraph (3) and paragraph (10), with regard to the application of the provisions, in Article 23, paragraph (1), item (xiii), the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of capital gains, etc. pertaining to shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions (excluding the amount of capital gains, etc. pertaining to listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions)', and Article 24-5, paragraph (1), item (ii)", and the phrase "is deemed to be replaced with," (with a trailing comma) is deemed to be replaced with "is deemed to be replaced with" (without the comma); in item (iv) of that paragraph, the phrase "Article 37-2, Article 37-3" is deemed to be replaced with "Article 37-2", and the phrase "in Article 37-3, the phrase 'paragraph (15) of that Article' is deemed to be replaced with 'Article 35-2, paragraph (7) of the Supplementary Provisions', and each item of that paragraph" is deemed to be replaced with "each item of that paragraph"; and in Article 35-4, paragraph (2), item (iv) of the Supplementary Provisions of the New Act, the phrase "Article 37-2, Article 37-3" is deemed to be replaced with "Article 37-2".
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**第四項** 新法附則第三十五条の二の二及び第三十五条の四の二の規定は、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-4151-9/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-4
The provisions of Article 35-2-2 and Article 35-4-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years from fiscal year 2004 onward.
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**第五項** 新法第三十二条第十二項から第十五項まで及び第三十七条の三並びに附則第三条の三第三項、第五条第二項並びに第三十五条の二第六項及び第七項の規定は、平成十七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-4151-9/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-5
The provisions of Article 32, paragraphs (12) through (15) and Article 37-3 of the New Act, and of Article 3-3, paragraph (3), Article 5, paragraph (2), and Article 35-2, paragraphs (6) and (7) of the Supplementary Provisions of the New Act, apply to individual prefectural inhabitant tax for fiscal years from fiscal year 2005 onward.
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**第六項** 新法第三十四条及び第三十七条の二並びに附則第六条、第三十三条の三、第三十四条、第三十五条の二の三及び第四十条第六項の規定は、平成十七年度以後の年度分の個人の道府県民税について適用し、平成十六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-4151-9/art-3/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-6
The provisions of Article 34 and Article 37-2 of the New Act, and of Article 6, Article 33-3, Article 34, Article 35-2-3 and Article 40, paragraph (6) of the Supplementary Provisions of the New Act, apply to individual prefectural inhabitant tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2004.
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**第七項** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第七十八条第二項前段の規定により移管された同項前段に規定する発行日取引は、新法附則第三十五条の二の三第二項に規定する特定口座において処理された取引とみなして、同条の規定を適用する。
suppl-4151-9/art-3/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-7
When-issued transactions prescribed in the first sentence of Article 78, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) that have been transferred pursuant to the provisions of the first sentence of that paragraph are deemed to be transactions processed in a specified account prescribed in Article 35-2-3, paragraph (2) of the Supplementary Provisions of the New Act, and the provisions of Article 35-2-3 of the Supplementary Provisions of the New Act are applied.
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**第八項** 新法附則第三十五条の三の規定は、道府県民税の所得割の納税義務者が平成十五年四月一日（以下「施行日」という。）以後に行う同条第八項に規定する特定株式の譲渡について適用し、道府県民税の所得割の納税義務者が施行日前に行った第一条の規定による改正前の地方税法（以下「旧法」という。）附則第三十五条の三第八項に規定する特定株式の譲渡については、なお従前の例による。
suppl-4151-9/art-3/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-8
The provisions of Article 35-3 of the Supplementary Provisions of the New Act apply to a transfer of specified shares prescribed in paragraph (8) of that Article that a person liable for the income levy of prefectural inhabitant tax makes on or after April 1, 2003 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a transfer of specified shares prescribed in Article 35-3, paragraph (8) 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") that a person liable for the income levy of prefectural inhabitant tax made before the Effective Date.
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**第九項** 旧法附則第三十五条の二第六項及び第七項の規定は、平成十五年度分までの個人の道府県民税については、なおその効力を有する。この場合において、同条第六項中「租税特別措置法第三十七条の十第六項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十第六項」とする。
suppl-4151-9/art-3/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-9
The provisions of Article 35-2, paragraphs (6) and (7) of the Supplementary Provisions of the Former Act remain in force with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2003. In this case, the phrase "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation" in paragraph (6) of that Article is deemed to be replaced with "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
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**第十項** 旧法附則第四条の規定は、平成十六年度分までの個人の道府県民税については、なおその効力を有する。この場合において、同条中「租税特別措置法第八条の五」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第八条の五」とする。
suppl-4151-9/art-3/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-10
The provisions of Article 4 of the Supplementary Provisions of the Former Act remain in force with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2004. In this case, the phrase "Article 8-5 of the Act on Special Measures Concerning Taxation" in that Article is deemed to be replaced with "Article 8-5 of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
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**第十一項** 旧法附則第三十五条の二の四及び第三十五条の二の五の規定は、平成十六年度分までの個人の道府県民税については、なおその効力を有する。この場合において、旧法附則第三十五条の二の四第一項中「租税特別措置法第三十七条の十一の四第一項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の四第一項」と、「同月三十一日」とあるのは「二月二十八日」と、「上場株式等の譲渡」とあるのは「地方税法等の一部を改正する法律（平成十五年法律第九号）第一条の規定による改正前の地方税法附則第三十五条の二の二第一項に規定する上場株式等の同項に規定する譲渡」と、同条第二項第一号中「同法第三十七条の十一の四第一項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の四第一項」と、「同法第三十七条の十一の三第三項第一号」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の三第三項第一号」と、「租税特別措置法第三十七条の十一の三第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の三第二項」とする。
suppl-4151-9/art-3/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-11
The provisions of Articles 35-2-4 and 35-2-5 of the Supplementary Provisions of the Former Act remain in force with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2004. In this case, in Article 35-2-4, paragraph (1) of the Supplementary Provisions of the Former Act, the phrase "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", the phrase "the 31st of the same month" is deemed to be replaced with "February 28", and the phrase "the transfer of listed shares, etc." is deemed to be replaced with "the transfer, as prescribed in that paragraph, of listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003)"; and in paragraph (2), item (i) of that Article, the phrase "Article 37-11-4, paragraph (1) of that Act" is deemed to be replaced with "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", the phrase "Article 37-11-3, paragraph (3), item (i) of that Act" is deemed to be replaced with "Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", and the phrase "Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
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**第十二項** 施行日から平成十五年十二月三十一日までの間における旧法附則第三十五条の二第六項の規定の適用については、同項中「租税特別措置法第三十七条の十第六項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十第六項」とする。
suppl-4151-9/art-3/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-12
With regard to the application of the provisions of Article 35-2, paragraph (6) of the Supplementary Provisions of the Former Act during the period from the Effective Date to December 31, 2003, in that paragraph, the phrase "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
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**第十三項** 平成十六年度分の個人の道府県民税に限り、施行日から平成十五年十二月三十一日までの間において支払を受けるべき所得税法第二十三条第一項に規定する配当等で所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。第十九項において「新租税特別措置法」という。）第九条の三第一項各号に掲げるもの（以下この項及び附則第十条第十三項において「特定配当」という。）に係る所得を有する者に係る総所得金額は、当該特定配当に係る所得の金額を除外して算定するものとする。
suppl-4151-9/art-3/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-13
Only for individual prefectural inhabitant tax for fiscal year 2004, the gross income of a person who has income pertaining to specified dividends (meaning, among the dividends, etc. prescribed in Article 23, paragraph (1) of the Income Tax Act that are to be received during the period from the Effective Date to December 31, 2003, those set forth in the items of Article 9-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; referred to as the "New Act on Special Measures Concerning Taxation" in paragraph (19)) as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003); the same applies hereinafter in this paragraph and Article 10, paragraph (13) of the Supplementary Provisions) is to be calculated excluding the amount of income pertaining to those specified dividends.
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**第十四項** 新法第五十三条第二項の規定は、施行日以後に開始する事業年度（法人税法等の一部を改正する法律（平成十四年法律第七十九号。以下「法人税法等改正法」という。）附則第三条第一項の規定の適用を受けて所得税法等の一部を改正する法律（平成十五年法律第八号）第二条の規定による改正前の法人税法（昭和四十年法律第三十四号。以下「旧法人税法」という。）第四条の二の承認を受ける同項に規定する内国法人（以下この項において「経過措置適用親法人」という。）、法人税法等改正法附則第三条第一項の規定の適用を受けて旧法人税法第四条の二の承認を受ける法人税法等改正法附則第三条第三項に規定する他の内国法人（以下この項において「経過措置適用子法人」という。）及び当該経過措置適用親法人の各連結事業年度の連結所得（旧法人税法第二条第十八号の四に規定する連結所得をいう。）に対する法人税を課される最初の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。）において当該経過措置適用親法人との間に旧法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人（以下この項において「経過措置期間加入法人」という。）の法人税法等改正法附則第三条第一項に規定する経過措置対象年度（同項に規定する最初の連結事業年度としようとする期間に限る。以下この項において「経過措置対象年度」という。）の期間内の各事業年度を除く。）に係る法人の道府県民税及び施行日以後に開始する連結事業年度（経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の連結事業年度を除く。）に係る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並びに経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の各事業年度に係る法人の道府県民税並びに施行日前に開始した連結事業年度並びに経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の連結事業年度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-4151-9/art-3/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-14
The provisions of Article 53, paragraph (2) of the New Act apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date (excluding each business year within the period of the business year subject to the transitional measures (meaning the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act, limited to the period intended to be made the first consolidated business year prescribed in that paragraph; hereinafter referred to as the "business year subject to the transitional measures" in this paragraph) of the domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act that receives approval under Article 4-2 of the Corporation Tax Act (Act No. 34 of 1965; hereinafter referred to as the "Former Corporation Tax Act") prior to amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) upon application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002; hereinafter referred to as the "Corporation Tax Act, etc. Amendment Act") (hereinafter referred to as the "parent corporation under the transitional measures" in this paragraph), of the other domestic corporation prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act that receives approval under Article 4-2 of the Former Corporation Tax Act upon application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act (hereinafter referred to as the "subsidiary corporation under the transitional measures" in this paragraph), and of the other domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act that has come to have, with that parent corporation under the transitional measures, a full controlling interest prescribed in that Article in the first consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) in which corporation tax is imposed on the consolidated income (meaning the consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act) of each consolidated business year of that parent corporation under the transitional measures (hereinafter referred to as the "corporation joining during the transitional period" in this paragraph)) and to corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date (excluding consolidated business years within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years beginning before the Effective Date and each business year within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period, and corporate prefectural inhabitant tax for consolidated business years beginning before the Effective Date and consolidated business years within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period.
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**第十五項** 新法附則第八条の規定は、平成十五年一月一日以後に開始し、かつ、施行日以後に終了する事業年度に係る法人の道府県民税及び平成十五年一月一日以後に開始し、かつ、施行日以後に終了する連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この項において同じ。）に係る法人の道府県民税について適用し、平成十五年一月一日前に開始した事業年度及び施行日前に終了した事業年度に係る法人の道府県民税並びに平成十五年一月一日前に開始した連結親法人事業年度及び施行日前に終了した連結親法人事業年度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-4151-9/art-3/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-15
The provisions of Article 8 of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years beginning on or after January 1, 2003 and ending on or after the Effective Date and corporate prefectural inhabitant tax for consolidated parent corporation business years (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this paragraph) beginning on or after January 1, 2003 and ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years beginning before January 1, 2003 and business years ending before the Effective Date, and corporate prefectural inhabitant tax for consolidated parent corporation business years beginning before January 1, 2003 and consolidated parent corporation business years ending before the Effective Date.
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**第十六項** 新法の規定中利子等（新法第二十三条第一項第十四号に規定する利子等をいう。以下この項において同じ。）に係る道府県民税に関する部分（新法第二十五条の二第三項の規定（同項に規定する内国法人が支払を受ける利子等に係る部分に限る。）を除く。）は、平成十六年一月一日以後に支払を受けるべき利子等について適用し、同日前に支払を受けるべき旧法第二十三条第一項第十四号に規定する利子等については、なお従前の例による。
suppl-4151-9/art-3/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-16
The portion of the provisions of the New Act concerning prefectural inhabitant tax on interest, etc. (meaning interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the New Act; the same applies hereinafter in this paragraph) (excluding the provisions of Article 25-2, paragraph (3) of the New Act (limited to the part concerning interest, etc. received by a domestic corporation prescribed in that paragraph)) applies to interest, etc. to be received on or after January 1, 2004, and the provisions then in force continue to govern interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the Former Act that is to be received before that date.
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**第十七項** 新法第二十五条の二第三項の規定（同項に規定する内国法人が支払を受ける利子等に係る部分に限る。）は、同項に規定する内国法人が施行日以後に支払を受けるべき同項に規定する利子等について適用する。
suppl-4151-9/art-3/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-17
The provisions of Article 25-2, paragraph (3) of the New Act (limited to the part concerning interest, etc. received by a domestic corporation prescribed in that paragraph) apply to interest, etc. prescribed in that paragraph that is to be received on or after the Effective Date by a domestic corporation prescribed in that paragraph.
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**第十八項** 新法の規定中特定配当等（新法第二十三条第一項第十五号に規定する特定配当等をいう。以下この項において同じ。）に係る道府県民税に関する部分は、平成十六年一月一日以後に支払を受けるべき特定配当等について適用する。
suppl-4151-9/art-3/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-18
The portion of the provisions of the New Act concerning prefectural inhabitant tax on specified dividends, etc. (meaning specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act; the same applies hereinafter in this paragraph) applies to specified dividends, etc. to be received on or after January 1, 2004.
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**第十九項** 新法の規定中特定株式等譲渡所得金額（新法第二十三条第一項第十六号に規定する特定株式等譲渡所得金額をいう。以下この項において「特定株式等譲渡所得金額」という。）に係る道府県民税に関する部分は、平成十六年一月一日以後に支払うべき新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の新租税特別措置法第三十七条の十一第一項に規定する譲渡の対価及び新租税特別措置法第三十七条の十一の四第一項に規定する差金決済（以下この項において「差金決済」という。）に係る差益に相当する金額並びに同日以後に行われる差金決済により生じた同条第三項第一号ロに規定する差損金額に係る特定株式等譲渡所得金額について適用する。
suppl-4151-9/art-3/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-19
The portion of the provisions of the New Act concerning prefectural inhabitant tax on the amount of income from transfer of specified shares, etc. (meaning the amount of income from transfer of specified shares, etc. prescribed in Article 23, paragraph (1), item (xvi) of the New Act; hereinafter referred to as the "amount of income from transfer of specified shares, etc." in this paragraph) applies to the amount of income from transfer of specified shares, etc. pertaining to the amount equivalent to the gain on the consideration for the transfer prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, and on the cash settlement prescribed in Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "cash settlement" in this paragraph), to be paid on or after January 1, 2004, and to the amount of loss prescribed in Article 37-11-4, paragraph (3), item (i), (b) of the New Act on Special Measures Concerning Taxation arising from cash settlement made on or after that 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-4151-9/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/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、平成十六年四月一日以後に開始する事業年度に係る法人の事業税及び同日以後に開始する計算期間に係る法人の事業税並びに同日以後の解散（当該解散の日を含む事業年度開始の日が平成十六年四月一日以後である解散に限り、合併による解散を除く。以下この項及び附則第三十二条において同じ。）による清算所得に対する事業税（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。以下この項及び第三項並びに附則第二十一条及び第三十二条において同じ。）について適用し、同日前に開始した事業年度に係る法人の事業税及び同日前に開始した計算期間に係る法人の事業税並びに同日前の解散による清算所得に対する事業税については、なお従前の例による。
suppl-4151-9/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-1
Except as otherwise provided, the portion of the provisions of the New Act concerning corporate enterprise tax applies to corporate enterprise tax for business years beginning on or after April 1, 2004, corporate enterprise tax for calculation periods beginning on or after that date, and enterprise tax on liquidation income arising from a dissolution on or after that date (limited to a dissolution for which the first day of the business year that includes the day of the dissolution is on or after April 1, 2004, and excluding dissolution by merger; the same applies hereinafter in this paragraph and Article 32 of the Supplementary Provisions) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax payable on a partial distribution of residual assets; the same applies hereinafter in this paragraph, paragraph (3), and Articles 21 and 32 of the Supplementary Provisions), and the provisions then in force continue to govern corporate enterprise tax for business years beginning before that date, corporate enterprise tax for calculation periods beginning before that date, and enterprise tax on liquidation income arising from a dissolution before that date.
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**第二項** 新法第七十二条の十三第八項、第十四項、第十七項及び第二十一項から第二十三項までの規定は、施行日以後に開始する事業年度（法人税法等改正法附則第三条第一項の規定の適用を受けて旧法人税法第四条の二の承認を受ける同項に規定する内国法人（以下この項において「経過措置適用親法人」という。）、法人税法等改正法附則第三条第一項の規定の適用を受けて旧法人税法第四条の二の承認を受ける法人税法等改正法附則第三条第三項に規定する他の内国法人（以下この項において「経過措置適用子法人」という。）及び当該経過措置適用親法人の各連結事業年度（旧法人税法第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）の連結所得（旧法人税法第二条第十八号の四に規定する連結所得をいう。）に対する法人税を課される最初の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。）において当該経過措置適用親法人との間に旧法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人（以下この項において「経過措置期間加入法人」という。）の法人税法等改正法附則第三条第一項に規定する経過措置対象年度（同項に規定する最初の連結事業年度としようとする期間に限る。以下この項において「経過措置対象年度」という。）の期間内の各事業年度を除く。）に係る法人の事業税について適用し、施行日前に開始した事業年度並びに経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の各事業年度に係る法人の事業税については、なお従前の例による。
suppl-4151-9/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-2
The provisions of Article 72-13, paragraphs (8), (14) and (17) and paragraphs (21) through (23) of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date (excluding each business year within the period of the business year subject to the transitional measures (meaning the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act, limited to the period intended to be made the first consolidated business year prescribed in that paragraph; hereinafter referred to as the "business year subject to the transitional measures" in this paragraph) of the domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act that receives approval under Article 4-2 of the Former Corporation Tax Act upon application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act (hereinafter referred to as the "parent corporation under the transitional measures" in this paragraph), of the other domestic corporation prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act that receives approval under Article 4-2 of the Former Corporation Tax Act upon application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act (hereinafter referred to as the "subsidiary corporation under the transitional measures" in this paragraph), and of the other domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act that has come to have, with that parent corporation under the transitional measures, a full controlling interest prescribed in that Article in the first consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) in which corporation tax is imposed on the consolidated income (meaning the consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act) of each consolidated business year (meaning the consolidated business year prescribed in Article 15-2 of the Former Corporation Tax Act; the same applies hereinafter in this paragraph) of that parent corporation under the transitional measures (hereinafter referred to as the "corporation joining during the transitional period" in this paragraph)), and the provisions then in force continue to govern corporate enterprise tax for business years beginning before the Effective Date and each business year within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period.
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**第三項** 旧法第七十二条の二十二第四項第十号の規定は、施行日前に開始する事業年度に係る法人の事業税及び施行日前に開始する計算期間に係る法人の事業税並びに施行日前の解散（合併による解散を除く。）による清算所得に対する事業税については、なおその効力を有する。
suppl-4151-9/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-3
The provisions of Article 72-22, paragraph (4), item (x) of the Former Act remain in force with regard to corporate enterprise tax for business years beginning before the Effective Date, corporate enterprise tax for calculation periods beginning before the Effective Date, and enterprise tax on liquidation income arising from a dissolution before the Effective Date (excluding dissolution by merger).
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**第四項** 平成十六年四月一日以後に開始する最初の事業年度に係る法人の事業税についての新法第七十二条の二十六第七項の規定の適用については、同項中「第七十二条の二第一項第一号イに掲げる法人又は収入割」とあるのは、「収入割」とする。
suppl-4151-9/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-4
With regard to the application of the provisions of Article 72-26, paragraph (7) of the New Act to corporate enterprise tax for the first business year beginning on or after April 1, 2004, in that paragraph, the phrase "a corporation listed in Article 72-2, paragraph (1), item (i), (a), or the revenue levy" is deemed to be replaced with "the revenue levy".
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**第五項** 新法第七十二条の四十三第二項の規定は、法人が施行日以後に行う行為又は計算について適用し、法人が施行日前に行う行為又は計算については、なお従前の例による。
suppl-4151-9/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-5
The provisions of Article 72-43, paragraph (2) of the New Act apply to acts or calculations that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern acts or calculations that a corporation carried out before the Effective Date.
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**第六項** 新法の規定（新法第七十二条の四十九の十二第三項の規定を除く。）中個人の事業税に関する部分は、平成十六年度以後の年度分の個人の事業税について適用し、平成十五年度分までの個人の事業税については、なお従前の例による。
suppl-4151-9/art-4/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-6
The portion of the provisions of the New Act (excluding the provisions of Article 72-49-12, paragraph (3) of the New Act) concerning individual enterprise tax applies to individual enterprise tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern individual enterprise tax for fiscal years up to and including fiscal year 2003.
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**第七項** 旧法第七十二条の二十第三項の規定により受けた承認は、新法第七十二条の四十九の十二第三項の規定により受けた承認とみなす。
suppl-4151-9/art-4/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-7
An approval received under the provisions of Article 72-20, paragraph (3) of the Former Act is deemed to be an approval received under the provisions of Article 72-49-12, paragraph (3) of the New Act.
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### 第五条（地方消費税に関する経過措置） — Transitional Measures Concerning Local Consumption Tax
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suppl-4151-9/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-5
**第一項** 新法第七十二条の八十七及び附則第九条の五の規定は、所得税法等の一部を改正する法律（平成十五年法律第八号）第六条の規定による改正後の消費税法（昭和六十三年法律第百八号）第四十二条第一項、第四項又は第六項に規定する課税期間が平成十六年四月一日以後に開始する場合について適用し、所得税法等の一部を改正する法律第六条の規定による改正前の消費税法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が同日前に開始した場合については、なお従前の例による。
suppl-4151-9/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-5/par-1
The provisions of Article 72-87 and Article 9-5 of the Supplementary Provisions of the New Act apply where a taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act (Act No. 108 of 1988) as amended by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) begins on or after April 1, 2004, and the provisions then in force continue to govern where a taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the Consumption Tax Act prior to amendment by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. began before that date.
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### 第六条（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-4151-9/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6
**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-4151-9/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/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** 旧法附則第十一条の四第七項及び第八項の規定は、同条第七項に規定する営業の譲渡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、当該営業の譲渡に係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、同項中「平成十五年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。
suppl-4151-9/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-2
The provisions of Article 11-4, paragraphs (7) and (8) of the Supplementary Provisions of the Former Act remain in force with regard to real property acquisition tax to be imposed on the acquisition of real property pertaining to a transfer of business prescribed in paragraph (7) of that Article, only where that transfer of business is made during the period from the Effective Date to March 31, 2004. In this case, the phrase "March 31, 2003" in that paragraph is deemed to be replaced with "March 31, 2004".
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**第三項** 新法附則第十一条の五第一項及び第二項の規定は、平成十五年一月一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、同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-4151-9/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-3
The provisions of Article 11-5, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after January 1, 2003, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date.
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**第四項** 次項に定めるものを除き、新法附則第十一条の五第三項の規定は、平成十五年一月一日以後の新法第七十三条の十四第八項、第十項若しくは第十二項、第七十三条の二十七の二第一項、附則第十一条第三項又は附則第十一条の四第三項の規定に規定する不動産の取得又は土地の取得に対して課すべき不動産取得税について適用し、同日前の当該不動産の取得又は当該土地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-4151-9/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-4
Except as provided for in the following paragraph, the provisions of Article 11-5, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property or the acquisition of land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (12), Article 73-27-2, paragraph (1), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act, made on or after January 1, 2003, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of that real property or the acquisition of that land made before that date.
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**第五項** 平成十二年四月一日から平成十四年十二月三十一日までの間において、新法第七十三条の十四第八項に規定する被収用不動産等を収用され若しくは譲渡した場合、同条第十項に規定する従前の不動産について受けた同項各号に掲げる清算金若しくは補償金に応じ当該各号に定める日がある場合、同条第十二項に規定する交換分合によって失った土地に係る交換分合計画の公告があった場合、新法附則第十一条第三項に規定する交換によって土地が失われた場合、新法附則第十一条の四第三項第一号に規定する入会林野整備の対象となった土地に係る入会権が消滅した場合又は同項第二号に規定する旧慣使用林野整備の対象となった土地に係る旧慣使用権が消滅した場合であって、かつ、平成十五年一月一日以後に新法第七十三条の十四第八項、第十項若しくは第十二項、附則第十一条第三項又は附則第十一条の四第三項の規定に規定する不動産の取得又は土地の取得が行われた場合において、これらの規定に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、道府県知事が新法第三百八十八条第一項の固定資産評価基準（当該不動産が旧法附則第十七条の二第一項又は第二項の規定の適用を受ける土地である場合においては、新法第三百八十八条第一項の固定資産評価基準及び旧法附則第十七条の二第一項の修正基準）によって決定した価格）中に新法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおけるこれらの規定の適用については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第七十三条の十四第八項 登録された価格 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
第七十三条の十四第十項 登録された価格 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
第七十三条の十四第十二項 登録された価格 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
附則第十一条第三項 登録された価格 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
附則第十一条の四第三項第一号 登録された価格 登録された価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
附則第十一条の四第三項第二号 登録された価格 登録された価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
suppl-4151-9/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-5
In the case where, during the period from April 1, 2000 to December 31, 2002, real property subject to expropriation, etc. prescribed in Article 73-14, paragraph (8) of the New Act has been expropriated or transferred, where there is a day specified in the items of paragraph (10) of that Article in accordance with the settlement money or compensation set forth in those items received for the former real property prescribed in that paragraph, where there has been a public notice of an exchange and consolidation plan concerning land lost through the exchange and consolidation prescribed in paragraph (12) of that Article, where land has been lost through the exchange prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the New Act, where a right of common concerning land that was subject to common forest land improvement prescribed in Article 11-4, paragraph (3), item (i) of the Supplementary Provisions of the New Act has been extinguished, or where a customary use right concerning land that was subject to customary-use forest land improvement prescribed in item (ii) of that paragraph has been extinguished, and, in addition, an acquisition of real property or land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (12), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act has been made on or after January 1, 2003, where the price registered in the fixed assets tax ledger prescribed in those provisions (or, where that price is not registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act (or, where that real property is land to which the provisions of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Former Act apply, in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act and the adjustment standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act)) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act, with regard to the application of those provisions, the phrases set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of that table are deemed to be replaced with the phrases set forth in the right-hand column of that table, respectively.
Article 73-14, paragraph (8) registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
Article 73-14, paragraph (10) registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
Article 73-14, paragraph (12) registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
Article 11, paragraph (3) of the Supplementary Provisions registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
Article 11-4, paragraph (3), item (i) of the Supplementary Provisions registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in paragraph (1) of the following Article)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in paragraph (1) of the following Article)
Article 11-4, paragraph (3), item (ii) of the Supplementary Provisions registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in paragraph (1) of the following Article)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in paragraph (1) of the following Article)
machine translation, not official
**第六項** 前項の規定により読み替えて適用される新法第七十三条の十四第八項、第十項若しくは第十二項、附則第十一条第三項又は附則第十一条の四第三項の規定により道府県知事が不動産の価格を決定する場合において、当該不動産が旧法附則第十七条の二第一項又は第二項の規定の適用を受ける土地であるときにおける前項の規定により読み替えて適用される新法第七十三条の十四第八項、第十項若しくは第十二項、附則第十一条第三項又は附則第十一条の四第三項の規定の適用については、これらの規定中「第三百八十八条第一項の固定資産評価基準」とあるのは、「第三百八十八条第一項の固定資産評価基準及び地方税法等の一部を改正する法律（平成十五年法律第九号）第一条の規定による改正前の地方税法附則第十七条の二第一項の修正基準」と読み替えるものとする。
suppl-4151-9/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-6
Where the prefectural governor determines the price of real property under the provisions of Article 73-14, paragraph (8), (10) or (12), Article 11, paragraph (3) of the Supplementary Provisions or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act as applied with terms replaced pursuant to the provisions of the preceding paragraph, and that real property is land to which the provisions of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Former Act apply, with regard to the application of the provisions of Article 73-14, paragraph (8), (10) or (12), Article 11, paragraph (3) of the Supplementary Provisions or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act as applied with terms replaced pursuant to the provisions of the preceding paragraph, the phrase "the fixed asset valuation standards under Article 388, paragraph (1)" in those provisions is deemed to be replaced with "the fixed asset valuation standards under Article 388, paragraph (1) and the adjustment standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003)".
machine translation, not official
**第七項** 平成十五年四月一日から平成十七年十二月三十一日までの間において、小笠原諸島振興開発特別措置法（昭和四十四年法律第七十九号）第十六条第一項に規定する譲渡した不動産を譲渡した場合において、同項に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、東京都知事が新法第三百八十八条第一項の固定資産評価基準（当該不動産が新法附則第十七条の二第一項又は第二項の規定の適用を受ける土地である場合においては、新法第三百八十八条第一項の固定資産評価基準及び新法附則第十七条の二第一項の修正基準）によって決定した価格）中に新法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおける小笠原諸島振興開発特別措置法第十六条第一項の規定の適用については、同項中「登録された価格」とあるのは「登録された価格（当該価格のうち地方税法（昭和二十五年法律第二百二十六号）附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）」と、「地方税法（昭和二十五年法律第二百二十六号）」とあるのは「同法」と、「決定した価格」とあるのは「決定した価格（当該価格のうち同法附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）」と読み替えるものとする。
suppl-4151-9/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-7
Where, during the period from April 1, 2003 to December 31, 2005, real property that is transferred as prescribed in Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development (Act No. 79 of 1969) has been transferred, and the price registered in the fixed assets tax ledger prescribed in that paragraph (or, where that price is not registered, the price determined by the Governor of Tokyo in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act (or, where that real property is land to which the provisions of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the New Act apply, in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act and the adjustment standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the New Act)) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act, with regard to the application of the provisions of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, the phrase "registered price" in that paragraph is deemed to be replaced with "registered price (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950))", the phrase "Local Tax Act (Act No. 226 of 1950)" is deemed to be replaced with "that Act", and the phrase "determined price" is deemed to be replaced with "determined price (the amount obtained by adding an amount equivalent to one-half of the price of the portion of that price that is land valued as building land to an amount equivalent to the price of the portion of that price other than the portion that is land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of that Act)".
machine translation, not official
**第八項** 小笠原諸島振興開発特別措置法第十六条第一項の規定により東京都知事が不動産の価格を決定する場合において、当該不動産が新法附則第十七条の二第一項又は第二項の規定の適用を受ける土地であるときにおける小笠原諸島振興開発特別措置法第十六条第一項の規定の適用については、同項中「第三百八十八条第一項の固定資産評価基準」とあるのは、「第三百八十八条第一項の固定資産評価基準及び同法附則第十七条の二第一項の修正基準」と読み替えるものとする。
suppl-4151-9/art-6/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-8
Where the Governor of Tokyo determines the price of real property under the provisions of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, and that real property is land to which the provisions of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the New Act apply, with regard to the application of the provisions of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, the phrase "the fixed asset valuation standards under Article 388, paragraph (1)" in that paragraph is deemed to be replaced with "the fixed asset valuation standards under Article 388, paragraph (1) and the adjustment standards under Article 17-2, paragraph (1) of the Supplementary Provisions of that Act".
machine translation, not official
### 第七条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax
caption: machine translation, not official
suppl-4151-9/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7
**第一項** 平成十五年七月一日（次項及び第三項において「指定日」という。）前に課した、又は課すべきであった道府県たばこ税については、なお従前の例による。
suppl-4151-9/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-1
The provisions then in force continue to govern prefectural tobacco tax imposed, or that should have been imposed, before July 1, 2003 (referred to as the "designated day" in the following paragraph and paragraph (3)).
machine translation, not official
**第二項** 指定日前に地方税法第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等（同法第七十四条の六第一項第一号及び第二号に規定する売渡しを除く。）が行われた製造たばこを指定日に販売のため所持する卸売販売業者等（新法第七十四条の二第一項に規定する卸売販売業者等をいう。以下この項及び第七項において同じ。）又は小売販売業者がある場合において、これらの者が所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百三十一条第一項の規定により製造たばこの製造者として当該製造たばこを指定日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを指定日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する道府県において道府県たばこ税を課する。この場合における道府県たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率により道府県たばこ税を課する。
suppl-4151-9/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2
Where, as of the designated day, there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer that holds for sale manufactured tobacco for which a sale under Article 74-2, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 74-6, paragraph (1), items (i) and (ii) of that Act), was made before the designated day, and tobacco tax is to be imposed on those persons under the provisions of Article 131, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) on the basis that, as manufacturers of manufactured tobacco, they removed that manufactured tobacco from their manufacturing sites of manufactured tobacco on the designated day, prefectural tobacco tax is imposed, on the basis that those persons, as wholesale sellers, etc., sold that manufactured tobacco to a tobacco retailer on the designated day, in the prefecture in which the storage place of that manufactured tobacco is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages that manufactured tobacco is located where those persons are tobacco retailers. In this case, the tax base of the prefectural tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and prefectural tobacco tax is imposed at the tax rate set forth in the following items according to the category of manufactured tobacco set forth in those items.
machine translation, not official
**一** 製造たばこ（次号に掲げる製造たばこを除く。） 千本につき百一円
suppl-4151-9/art-7/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2/item-1
manufactured tobacco (excluding the manufactured tobacco set forth in the following item): 101 yen per 1,000 pieces;
machine translation, not official
**二** 新法附則第十二条の二第二項に規定する紙巻たばこ 千本につき四十八円
suppl-4151-9/art-7/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2/item-2
cigarettes prescribed in Article 12-2, paragraph (2) of the Supplementary Provisions of the New Act: 48 yen per 1,000 pieces.
machine translation, not official
**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式によって、次に掲げる事項を記載した申告書を指定日から起算して一月以内に、当該貯蔵場所又は小売販売業者の営業所の所在地の道府県知事に提出しなければならない。
suppl-4151-9/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3
A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or each tobacco retailer's business office, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, to the prefectural governor of the prefecture in which that storage place or business office of the tobacco retailer is located, within one month from the designated day:
machine translation, not official
**一** 所持する製造たばこの区分（たばこ税法（昭和五十九年法律第七十二号）第二条第二項に規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量並びに当該数量により算出した道府県たばこ税の課税標準となる製造たばこの本数
suppl-4151-9/art-7/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3/item-1
the category of manufactured tobacco held (meaning the category of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Tax Act (Act No. 72 of 1984); the same applies hereinafter in this item), the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of the prefectural tobacco tax calculated from those quantities;
machine translation, not official
**二** 前号の本数により算定した前項の規定による道府県たばこ税額
suppl-4151-9/art-7/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3/item-2
the prefectural tobacco tax amount under the provisions of the preceding paragraph calculated from the number of pieces under the preceding item;
machine translation, not official
**三** その他参考となるべき事項
suppl-4151-9/art-7/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3/item-3
other particulars for reference.
machine translation, not official
**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第十四条第三項に規定する市町村たばこ税に係る申告書又は所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百三十一条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する市町村長又は税務署長に提出したときは、その提出を受けた市町村長又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する道府県知事に提出されたものとみなす。
suppl-4151-9/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-4
If a person prescribed in paragraph (2) submits the return under the provisions of the preceding paragraph, together with a return for municipal tobacco tax prescribed in Article 14, paragraph (3) of the Supplementary Provisions or a return for tobacco tax prescribed in Article 131, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), to the mayor of the municipality or the district director of the tax office prescribed in those provisions, the mayor of the municipality or the district director that received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the prefectural governor prescribed in that paragraph.
machine translation, not official
**第五項** 第三項の規定による申告書を提出した者は、平成十六年一月五日までに、当該申告書に記載した同項第二号に掲げる道府県たばこ税額に相当する金額を当該申告書を提出した道府県に納付しなければならない。
suppl-4151-9/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-5
A person who has submitted a return under the provisions of paragraph (3) must, by January 5, 2004, pay an amount equivalent to the prefectural tobacco tax amount set forth in item (ii) of that paragraph stated in that return to the prefecture to which that return was submitted.
machine translation, not official
**第六項** 第二項の規定により道府県たばこ税を課する場合には、同項から前項までに規定するもののほか、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は同表の下欄に掲げる字句に読み替えて、新法の規定中道府県たばこ税に関する部分（新法第七十四条の六、第七十四条の十、第七十四条の十一及び第七十四条の十四の規定を除く。）を適用する。
第七十四条の四第二項 前項 地方税法等の一部を改正する法律（平成十五年法律第九号。以下この節において「平成十五年改正法」という。）附則第七条第二項
第七十四条の十二第一項 第七十四条の十第一項から第三項までの規定によつて申告書 平成十五年改正法附則第七条第三項の規定によつて申告書
第七十四条の十第一項から第三項までの規定によつて申告納付する 平成十五年改正法附則第七条第三項及び第五項の規定によつて申告納付する
第七十四条の十二第二項 第七十四条の十第一項から第三項まで 平成十五年改正法附則第七条第三項
第七十四条の二十第一項 第七十四条の十第一項から第三項まで若しくは第五項 平成十五年改正法附則第七条第三項
第七十四条の二十一第一項 経過する日 経過する日（当該経過する日が平成十六年一月五日前である場合には、同日）
第七十四条の二十一第二項及び第七十四条の二十二第一項 第七十四条の十第一項又は第三項 平成十五年改正法附則第七条第五項
第七十四条の二十二第三項 第七十四条の十第一項若しくは第三項の納期限又は第七十四条の十三第一項 平成十五年改正法附則第七条第五項
suppl-4151-9/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-6
Where prefectural tobacco tax is imposed under the provisions of paragraph (2), in addition to what is provided for in that paragraph through the preceding paragraph, the provisions of the New Act concerning prefectural tobacco tax (excluding the provisions of Articles 74-6, 74-10, 74-11 and 74-14 of the New Act) are applied with the phrases set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of that table deemed to be replaced with the phrases set forth in the right-hand column of that table.
Article 74-4, paragraph (2) the preceding paragraph Article 7, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003; hereinafter referred to as the "2003 Amendment Act" in this Section)
Article 74-12, paragraph (1) a return pursuant to the provisions of Article 74-10, paragraphs (1) through (3) a return pursuant to the provisions of Article 7, paragraph (3) of the Supplementary Provisions of the 2003 Amendment Act
file and pay pursuant to the provisions of Article 74-10, paragraphs (1) through (3) file and pay pursuant to the provisions of Article 7, paragraphs (3) and (5) of the Supplementary Provisions of the 2003 Amendment Act
Article 74-12, paragraph (2) Article 74-10, paragraphs (1) through (3) Article 7, paragraph (3) of the Supplementary Provisions of the 2003 Amendment Act
Article 74-20, paragraph (1) Article 74-10, paragraphs (1) through (3) or paragraph (5) Article 7, paragraph (3) of the Supplementary Provisions of the 2003 Amendment Act
Article 74-21, paragraph (1) the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article (or January 5, 2004, where that day is before that date)
Article 74-21, paragraph (2) and Article 74-22, paragraph (1) Article 74-10, paragraph (1) or (3) Article 7, paragraph (5) of the Supplementary Provisions of the 2003 Amendment Act
Article 74-22, paragraph (3) the due date for payment under Article 74-10, paragraph (1) or (3) or the due date for payment under Article 74-13, paragraph (1) Article 7, paragraph (5) of the Supplementary Provisions of the 2003 Amendment Act
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**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該道府県の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により道府県たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該道府県たばこ税に相当する金額を、新法第七十四条の十四の規定に準じて、当該製造たばこにつき納付された、又は納付されるべき道府県たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る道府県たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が新法第七十四条の十第一項から第三項まで又は第五項の規定により道府県知事に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。
suppl-4151-9/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-7
Where a wholesale seller, etc. has received the return of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that prefecture, on which prefectural tobacco tax was imposed or should have been imposed under the provisions of paragraph (2), owing to rescission of the sales contract or other unavoidable grounds, an amount equivalent to that prefectural tobacco tax is, in accordance with the provisions of Article 74-14 of the New Act, deducted from the prefectural tobacco tax amount pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund of the amount equivalent to the prefectural tobacco tax amount paid or to be paid for that manufactured tobacco. In this case, a document stating the details of the quantity of manufactured tobacco pertaining to that return for each type must be attached, as specified by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the prefectural governor under the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5) of the New Act.
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### 第八条（ゴルフ場利用税に関する経過措置） — Transitional Measures Concerning Golf Course Use Tax
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suppl-4151-9/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-8
**第一項** 新法第七十五条の二及び第七十五条の三の規定は、施行日以後におけるゴルフ場の利用に対して課すべきゴルフ場利用税について適用し、施行日前におけるゴルフ場の利用に対して課するゴルフ場利用税については、なお従前の例による。
suppl-4151-9/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-8/par-1
The provisions of Articles 75-2 and 75-3 of the New Act apply to golf course use tax to be imposed on the use of golf courses on or after the Effective Date, and the provisions then in force continue to govern golf course use tax imposed on the use of golf courses before the Effective Date.
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### 第九条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
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suppl-4151-9/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-9
**第一項** 新法附則第十二条の三第一項及び第三項の規定は、平成十六年度以後の年度分の自動車税について適用し、平成十五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-4151-9/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-9/par-1
The provisions of Article 12-3, paragraphs (1) and (3) of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern automobile tax for fiscal years up to and including fiscal year 2003.
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### 第十条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4151-9/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10
**第一項** 別段の定めがあるものを除き、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-4151-9/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-1
Except as otherwise provided, the portion of the provisions of the New Act concerning individual municipal inhabitant tax applies to individual municipal inhabitant tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2002.
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**第二項** 新法附則第三十五条の二（第六項及び第七項を除く。）及び第三十五条の四の規定は、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し、平成十五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-4151-9/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-2
The provisions of Article 35-2 of the Supplementary Provisions of the New Act (excluding paragraphs (6) and (7)) and Article 35-4 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2003.
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**第三項** 新法附則第三十五条の二（第六項及び第七項を除く。）及び第三十五条の四の規定の適用については、平成十六年度分の個人の市町村民税に限り、新法附則第三十五条の二第十項において準用する同条第九項第一号中「、第二百九十五条第一項第二号及び第三項並びに第三百十四条の二第一項第十号から第十一号まで、第三項及び第十項」とあるのは「並びに第三百十四条の二第一項第十号から第十一号まで、第三項及び第十項の規定の適用については、第二百九十二条第一項第十三号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の二第十項において準用する同条第一項に規定する株式等に係る譲渡所得等の金額（附則第三十五条の二の二第六項において準用する同条第一項に規定する上場株式等に係る譲渡所得等の金額を除く。）」とし、第二百九十五条第一項第二号及び第三項」と、「あるのは、」とあるのは「あるのは」と、新法附則第三十五条の二第十項において準用する同条第九項第四号中「第三百十四条の七、第三百十四条の八第一項」とあるのは「第三百十四条の七」と、「第三百十四条の八第一項中「同条第十五項」とあるのは「附則第三十五条の二第十項において準用する同条第七項」と、附則第五条第三項各号」とあるのは「同項各号」と、新法附則第三十五条の四第四項において準用する同条第二項第四号中「第三百十四条の七、第三百十四条の八第一項」とあるのは「第三百十四条の七」とする。
suppl-4151-9/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-3
With regard to the application of the provisions of Article 35-2 of the Supplementary Provisions of the New Act (excluding paragraphs (6) and (7)) and Article 35-4 of the Supplementary Provisions of the New Act, only for individual municipal inhabitant tax for fiscal year 2004, in Article 35-2, paragraph (9), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, the phrase ", Article 295, paragraph (1), item (ii) and paragraph (3), and Article 314-2, paragraph (1), items (x) through (xi), paragraph (3) and paragraph (10)" is deemed to be replaced with "and Article 314-2, paragraph (1), items (x) through (xi), paragraph (3) and paragraph (10), with regard to the application of the provisions, in Article 292, paragraph (1), item (xiii), the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of capital gains, etc. pertaining to shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to paragraph (10) of that Article (excluding the amount of capital gains, etc. pertaining to listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to paragraph (6) of that Article)', and Article 295, paragraph (1), item (ii) and paragraph (3)", and the phrase "あるのは、" (with a trailing comma) is deemed to be replaced with "あるのは" (without the comma); in paragraph (9), item (iv) of that Article as so applied mutatis mutandis, the phrase "Article 314-7, Article 314-8, paragraph (1)" is deemed to be replaced with "Article 314-7", and the phrase "in Article 314-8, paragraph (1), the phrase 'paragraph (15) of that Article' is deemed to be replaced with 'Article 35-2, paragraph (7) of the Supplementary Provisions as applied mutatis mutandis pursuant to paragraph (10) of that Article', and each item of Article 5, paragraph (3) of the Supplementary Provisions" is deemed to be replaced with "each item of that paragraph"; and in Article 35-4, paragraph (2), item (iv) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article, the phrase "Article 314-7, Article 314-8, paragraph (1)" is deemed to be replaced with "Article 314-7".
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**第四項** 新法附則第三十五条の二の二及び第三十五条の四の二の規定は、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-4151-9/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-4
The provisions of Article 35-2-2 and Article 35-4-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal years from fiscal year 2004 onward.
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**第五項** 新法第三百十三条第十二項から第十五項まで及び第三百十四条の八並びに附則第三条の三第六項及び第五条第四項の規定並びに新法附則第三十五条の二第十項において準用する同条第六項及び第七項の規定は、平成十七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-4151-9/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-5
The provisions of Article 313, paragraphs (12) through (15) and Article 314-8, Article 3-3, paragraph (6) of the Supplementary Provisions and Article 5, paragraph (4) of the Supplementary Provisions of the New Act, and the provisions of paragraphs (6) and (7) of Article 35-2 of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, apply to individual municipal inhabitant tax for fiscal years from fiscal year 2005 onward.
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**第六項** 新法第三百十四条の二及び第三百十四条の七並びに附則第六条、第三十三条の三、第三十四条、第三十五条の二の三及び第四十条第八項の規定は、平成十七年度以後の年度分の個人の市町村民税について適用し、平成十六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-4151-9/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-6
The provisions of Article 314-2 and Article 314-7 of the New Act and of Article 6, Article 33-3, Article 34, Article 35-2-3 and Article 40, paragraph (8) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2004.
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**第七項** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第七十八条第二項前段の規定により移管された同項前段に規定する発行日取引は、新法附則第三十五条の二の三第四項において準用する同条第二項に規定する特定口座において処理された取引とみなして、同条の規定を適用する。
suppl-4151-9/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-7
When-issued transactions prescribed in the first sentence of Article 78, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) that have been transferred pursuant to the provisions of the first sentence of that paragraph are deemed to be transactions processed in a specified account prescribed in Article 35-2-3, paragraph (2) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article, and the provisions of Article 35-2-3 of the Supplementary Provisions of the New Act are applied.
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**第八項** 新法附則第三十五条の三の規定は、市町村民税の所得割の納税義務者が施行日以後に行う同条第八項に規定する特定株式の譲渡について適用し、市町村民税の所得割の納税義務者が施行日前に行った旧法附則第三十五条の三第八項に規定する特定株式の譲渡については、なお従前の例による。
suppl-4151-9/art-10/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-8
The provisions of Article 35-3 of the Supplementary Provisions of the New Act apply to a transfer of specified shares prescribed in paragraph (8) of that Article that a person liable for the income levy of municipal inhabitant tax makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of specified shares prescribed in Article 35-3, paragraph (8) of the Supplementary Provisions of the Former Act that a person liable for the income levy of municipal inhabitant tax made before the Effective Date.
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**第九項** 旧法附則第三十五条の二第十項において準用する同条第六項及び第七項の規定は、平成十五年度分までの個人の市町村民税については、なおその効力を有する。この場合において、旧法附則第三十五条の二第十項において準用する同条第六項中「租税特別措置法第三十七条の十第六項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十第六項」とする。
suppl-4151-9/art-10/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-9
The provisions of paragraphs (6) and (7) of Article 35-2 of the Supplementary Provisions of the Former Act as applied mutatis mutandis pursuant to paragraph (10) of that Article remain in force with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 2003. In this case, in Article 35-2, paragraph (6) of the Supplementary Provisions of the Former Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, the phrase "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
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**第十項** 旧法附則第四条の規定は、平成十六年度分までの個人の市町村民税については、なおその効力を有する。この場合において、同条中「租税特別措置法第八条の五」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第八条の五」とする。
suppl-4151-9/art-10/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-10
The provisions of Article 4 of the Supplementary Provisions of the Former Act remain in force with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 2004. In this case, the phrase "Article 8-5 of the Act on Special Measures Concerning Taxation" in that Article is deemed to be replaced with "Article 8-5 of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
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**第十一項** 旧法附則第三十五条の二の四及び第三十五条の二の五の規定は、平成十六年度分までの個人の市町村民税については、なおその効力を有する。この場合において、旧法附則第三十五条の二の四第一項中「租税特別措置法第三十七条の十一の四第一項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の四第一項」と、「同月三十一日」とあるのは「二月二十八日」と、「上場株式等の譲渡」とあるのは「地方税法等の一部を改正する法律（平成十五年法律第九号）第一条の規定による改正前の地方税法附則第三十五条の二の二第一項に規定する上場株式等の同項に規定する譲渡」と、同条第二項第二号中「同法第三十七条の十一の四第一項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の四第一項」と、「同法第三十七条の十一の三第三項第一号」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の三第三項第一号」と、「租税特別措置法第三十七条の十一の三第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の三第二項」と、「租税特別措置法第三十七条の十一の三第三項第一号」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の三第三項第一号」とする。
suppl-4151-9/art-10/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-11
The provisions of Articles 35-2-4 and 35-2-5 of the Supplementary Provisions of the Former Act remain in force with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 2004. In this case, in Article 35-2-4, paragraph (1) of the Supplementary Provisions of the Former Act, the phrase "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", the phrase "the 31st of the same month" is deemed to be replaced with "February 28", and the phrase "the transfer of listed shares, etc." is deemed to be replaced with "the transfer, as prescribed in that paragraph, of listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003)"; and in paragraph (2), item (ii) of that Article, the phrase "Article 37-11-4, paragraph (1) of that Act" is deemed to be replaced with "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", the phrase "Article 37-11-3, paragraph (3), item (i) of that Act" is deemed to be replaced with "Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", the phrase "Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", and the phrase "Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
machine translation, not official
**第十二項** 施行日から平成十五年十二月三十一日までの間における旧法附則第三十五条の二第十項において準用する同条第六項の規定の適用については、旧法附則第三十五条の二第十項において準用する同条第六項中「租税特別措置法第三十七条の十第六項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十第六項」とする。
suppl-4151-9/art-10/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-12
With regard to the application of the provisions of Article 35-2, paragraph (6) of the Supplementary Provisions of the Former Act as applied mutatis mutandis pursuant to paragraph (10) of that Article during the period from the Effective Date to December 31, 2003, in Article 35-2, paragraph (6) of the Supplementary Provisions of the Former Act as so applied mutatis mutandis, the phrase "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
machine translation, not official
**第十三項** 平成十六年度分の個人の市町村民税に限り、施行日から平成十五年十二月三十一日までの間において支払を受けるべき特定配当に係る所得を有する者に係る総所得金額は、当該特定配当に係る所得の金額を除外して算定するものとする。
suppl-4151-9/art-10/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-13
Only for individual municipal inhabitant tax for fiscal year 2004, the gross income of a person who has income pertaining to specified dividends to be received during the period from the Effective Date to December 31, 2003 is to be calculated excluding the amount of income pertaining to those specified dividends.
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**第十四項** 新法第三百二十一条の八第二項の規定は、施行日以後に開始する事業年度（法人税法等改正法附則第三条第一項の規定の適用を受けて旧法人税法第四条の二の承認を受ける同項に規定する内国法人（以下この項において「経過措置適用親法人」という。）、法人税法等改正法附則第三条第一項の規定の適用を受けて旧法人税法第四条の二の承認を受ける法人税法等改正法附則第三条第三項に規定する他の内国法人（以下この項において「経過措置適用子法人」という。）及び当該経過措置適用親法人の各連結事業年度の連結所得（旧法人税法第二条第十八号の四に規定する連結所得をいう。）に対する法人税を課される最初の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。）において当該経過措置適用親法人との間に旧法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人（以下この項において「経過措置期間加入法人」という。）の法人税法等改正法附則第三条第一項に規定する経過措置対象年度（同項に規定する最初の連結事業年度としようとする期間に限る。以下この項において「経過措置対象年度」という。）の期間内の各事業年度を除く。）に係る法人の市町村民税及び施行日以後に開始する連結事業年度（経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の連結事業年度を除く。）に係る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並びに経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の各事業年度に係る法人の市町村民税並びに施行日前に開始した連結事業年度並びに経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の連結事業年度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-4151-9/art-10/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-14
The provisions of Article 321-8, paragraph (2) of the New Act apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date (excluding each business year within the period of the business year subject to the transitional measures (meaning the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act, limited to the period intended to be made the first consolidated business year prescribed in that paragraph; hereinafter referred to as the "business year subject to the transitional measures" in this paragraph) of the domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act that receives approval under Article 4-2 of the Corporation Tax Act (Act No. 34 of 1965; hereinafter referred to as the "Former Corporation Tax Act") prior to amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) upon application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002; hereinafter referred to as the "Corporation Tax Act, etc. Amendment Act") (hereinafter referred to as the "parent corporation under the transitional measures" in this paragraph), of the other domestic corporation prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act that receives approval under Article 4-2 of the Former Corporation Tax Act upon application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act (hereinafter referred to as the "subsidiary corporation under the transitional measures" in this paragraph), and of the other domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act that has come to have, with that parent corporation under the transitional measures, a full controlling interest prescribed in that Article in the first consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) in which corporation tax is imposed on the consolidated income (meaning the consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act) of each consolidated business year of that parent corporation under the transitional measures (hereinafter referred to as the "corporation joining during the transitional period" in this paragraph)) and to corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date (excluding consolidated business years within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years beginning before the Effective Date and each business year within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period, and corporate municipal inhabitant tax for consolidated business years beginning before the Effective Date and consolidated business years within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period.
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**第十五項** 新法附則第八条の規定は、平成十五年一月一日以後に開始し、かつ、施行日以後に終了する事業年度に係る法人の市町村民税及び平成十五年一月一日以後に開始し、かつ、施行日以後に終了する連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この項において同じ。）に係る法人の市町村民税について適用し、平成十五年一月一日前に開始した事業年度及び施行日前に終了した事業年度に係る法人の市町村民税並びに平成十五年一月一日前に開始した連結親法人事業年度及び施行日前に終了した連結親法人事業年度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-4151-9/art-10/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-15
The provisions of Article 8 of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years beginning on or after January 1, 2003 and ending on or after the Effective Date and corporate municipal inhabitant tax for consolidated parent corporation business years (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this paragraph) beginning on or after January 1, 2003 and ending on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years beginning before January 1, 2003 and business years ending before the Effective Date, and corporate municipal inhabitant tax for consolidated parent corporation business years beginning before January 1, 2003 and consolidated parent corporation business years ending before the Effective Date.
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### 第十一条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4151-9/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11
**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-4151-9/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-1
Except as otherwise provided, the portion of the provisions of the New Act concerning fixed assets tax applies to fixed assets tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2002.
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**第二項** 新法第三百四十三条第六項、第三百四十八条第二項第二号、第十一号の二、第十一号の五、第十七号から第十八号まで、第十九号の二、第二十八号から第三十号まで及び第三十三号から第三十八号まで並びに第五項、第三百四十九条の三第五項、第十七項、第二十一項、第二十二項、第二十四項から第二十六項まで及び第三十五項、附則第十五条の二第一項第二号及び第二項並びに附則第十五条の三第二項の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。
suppl-4151-9/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-2
The provisions of Article 343, paragraph (6), Article 348, paragraph (2), items (ii), (xi)-2, (xi)-5, (xvii) and (xviii), (xix)-2, (xxviii) through (xxx) and (xxxiii) through (xxxviii) and paragraph (5) of that Article, Article 349-3, paragraphs (5), (17), (21), (22), (24) through (26) and (35), Article 15-2, paragraph (1), item (ii) and paragraph (2) of the Supplementary Provisions, and Article 15-3, paragraph (2) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2003.
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**第三項** 新法第三百四十八条第二項第二号の四、第十六号及び第三十九号並びに第三百四十九条の三第四十項の規定は、平成十七年度以後の年度分の固定資産税について適用し、平成十六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-4151-9/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-3
The provisions of Article 348, paragraph (2), items (ii)-4, (xvi) and (xxxix) and Article 349-3, paragraph (40) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004.
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**第四項** 新法第三百四十八条第二項第十九号の規定は、平成十七年度以後の年度分の固定資産税について適用し、平成十六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-4151-9/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-4
The provisions of Article 348, paragraph (2), item (xix) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004.
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**第五項** 平成十五年九月三十日までに取得された旧法第三百四十八条第四項に規定する事務所及び倉庫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-4151-9/art-11/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-5
The provisions then in force continue to govern fixed assets tax imposed on offices and warehouses prescribed in Article 348, paragraph (4) of the Former Act that were acquired on or before September 30, 2003.
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**第六項** 新法第三百四十九条の三第二項の規定は、施行日以後に敷設された同項に規定する構築物に対して課する平成十六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二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-4151-9/art-11/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-6
The provisions of Article 349-3, paragraph (2) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward imposed on structures prescribed in that paragraph that are laid on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (2) 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十二項の規定は、施行日以後に取得された同項に規定する車両に対して課する平成十六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十二項に規定する車両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-4151-9/art-11/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-7
The provisions of Article 349-3, paragraph (12) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward imposed on vehicles prescribed in that paragraph that are acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 349-3, paragraph (12) of the Former Act that were acquired before the Effective Date.
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**第八項** 新法第三百四十九条の三第二十項の規定は、石油公団法及び金属鉱業事業団法の廃止等に関する法律附則第一条第四号に掲げる規定の施行の日の属する年（当該日が一月一日である場合には、当該日の属する年の前年。以下この項において同じ。）の一月一日を賦課期日とする年度の翌年度以後の年度分の固定資産税について適用し、同号に掲げる規定の施行の日の属する年の一月一日を賦課期日とする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-4151-9/art-11/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-8
The provisions of Article 349-3, paragraph (20) of the New Act apply to fixed assets tax for fiscal years from the fiscal year following the fiscal year whose assessment date is January 1 of the year that includes the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act on the Abolition of the Petroleum Public Corporation Act and the Metal Mining Agency of Japan Act, etc. (or, where that date is January 1, the year preceding the year that includes that date; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern fixed assets tax up to and including the fiscal year whose assessment date is January 1 of the year that includes the date of enforcement of the provisions set forth in that item.
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**第九項** 新法第三百四十九条の三第二十八項から第三十一項までの規定は、これらの規定に規定する固定資産（平成十八年三月三十一日までに取得された家屋及び償却資産を除く。）に対して課する平成十九年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第二十八項から第三十一項までの規定に規定する固定資産のうち土地に対して課する平成十八年度分までの固定資産税並びにこれらの規定に規定する固定資産のうち平成十八年三月三十一日までに取得された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-4151-9/art-11/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-9
The provisions of Article 349-3, paragraphs (28) through (31) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2007 onward imposed on the fixed assets prescribed in those provisions (excluding houses and depreciable assets acquired on or before March 31, 2006), and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2006 imposed on land among the fixed assets prescribed in the provisions of Article 349-3, paragraphs (28) through (31) of the Former Act, and fixed assets tax imposed on houses and depreciable assets, among the fixed assets prescribed in those provisions, that were acquired on or before March 31, 2006.
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**第十項** 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十六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-4151-9/art-11/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-10
The provisions of Article 349-3, paragraph (32) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward imposed on track facilities prescribed in that paragraph that are 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.
machine translation, not official
**第十一項** 新法第三百四十九条の三第三十六項の規定は、平成十八年四月一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十九年度以後の年度分の固定資産税について適用し、平成十八年三月三十一日まで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-4151-9/art-11/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-11
The provisions of Article 349-3, paragraph (36) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2007 onward imposed on houses and depreciable assets prescribed in that paragraph that are acquired on or after April 1, 2006, 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 on or before March 31, 2006.
machine translation, not official
**第十二項** 新法第三百四十九条の三第三十七項の規定は、平成十五年十月一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十六年度以後の年度分の固定資産税について適用する。
suppl-4151-9/art-11/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-12
The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward imposed on depreciable assets prescribed in that paragraph that are acquired on or after October 1, 2003.
machine translation, not official
**第十三項** 平成十五年九月三十日まで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、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「日本鉄道建設公団」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」とする。
suppl-4151-9/art-11/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-13
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (37) of the Former Act that were acquired on or before September 30, 2003, the provisions of that paragraph remain in force. In this case, the phrase "Japan Railway Construction Public Corporation" in that paragraph is deemed to be replaced with "Japan Railway Construction, Transport and Technology Agency".
machine translation, not official
**第十四項** 新法第三百四十九条の三第四十一項の規定は、平成十五年十月一日以後に取得された同項に規定する事務所及び倉庫に対して課する平成十六年度以後の年度分の固定資産税について適用する。
suppl-4151-9/art-11/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-14
The provisions of Article 349-3, paragraph (41) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2004 onward imposed on offices and warehouses prescribed in that paragraph that are acquired on or after October 1, 2003.
machine translation, not official
**第十五項** 平成十四年四月一日から平成十五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-4151-9/art-11/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-15
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were constructed during the period from April 1, 2002 to March 31, 2003.
machine translation, not official
**第十六項** 平成十一年四月一日から平成十五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四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-4151-9/art-11/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-16
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 1999 to March 31, 2003.
machine translation, not official
**第十七項** 平成十一年四月一日から平成十五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-4151-9/art-11/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-17
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 1999 to March 31, 2003.
machine translation, not official
**第十八項** 平成十三年四月一日から平成十五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-4151-9/art-11/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-18
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 newly acquired during the period from April 1, 2001 to March 31, 2003.
machine translation, not official
**第十九項** 平成十四年四月一日から平成十五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-4151-9/art-11/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-19
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2002 to March 31, 2003.
machine translation, not official
**第二十項** 平成十三年四月一日から平成十五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二十六項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4151-9/art-11/par-20 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-20
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2001 to March 31, 2003.
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### 第十二条
suppl-4151-9/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12
**第一項** 平成十五年度分の固定資産税又は都市計画税に限り、市町村は、宅地等（新法附則第十七条第二号に規定する宅地等をいう。以下同じ。）に対して課する固定資産税又は都市計画税について、新法第三百六十四条第二項の納税通知書の交付期限までに、新法附則第十八条第一項に規定する宅地等調整固定資産税額、新法附則第十八条の二に規定する商業地等調整固定資産税額、新法附則第二十五条第一項に規定する宅地等調整都市計画税額又は新法附則第二十五条の二に規定する都市計画税額の算定ができない場合には、当該宅地等について旧法附則第十八条第一項、第十八条の二、第二十五条第一項又は第二十七条の三の規定の例により仮に算定した当該宅地等に係る固定資産税額又は都市計画税額に相当する額（以下この条において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲において、当該宅地等に係る固定資産税又は都市計画税をそれぞれの納期において徴収することができる。
suppl-4151-9/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-1
For fiscal year 2003 only, with regard to fixed assets tax or city planning tax imposed on building land, etc. (meaning building land, etc. prescribed in Article 17, item (ii) of the Supplementary Provisions of the New Act; the same applies hereinafter), where a municipality cannot calculate the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act, the adjusted fixed assets tax on commercial land, etc. prescribed in Article 18-2 of the Supplementary Provisions of the New Act, the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act, or the city planning tax amount prescribed in Article 25-2 of the Supplementary Provisions of the New Act by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, it may collect the fixed assets tax or city planning tax on that building land, etc. at each payment period within the limit of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount on that building land, etc. provisionally calculated for that building land, etc. in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 25, paragraph (1) or Article 27-3 of the Supplementary Provisions of the Former Act (hereinafter referred to as the "provisionally calculated tax" in this Article) by the number of payment periods of that fiscal year.
machine translation, not official
**第二項** 市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において、当該宅地等に係る平成十五年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、既に賦課した固定資産税額又は都市計画税額が当該宅地等に係る平成十五年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に満たないときは本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額又は都市計画税額が本算定税額を超えるときは新法第十七条又は第十七条の二の規定の例によって、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
suppl-4151-9/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-2
After imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, if the mayor of the municipality has calculated the amount of fixed assets tax or city planning tax for fiscal year 2003 on that building land, etc. (hereinafter referred to as the "final computation" in this Article), the mayor must notify the taxpayer to that effect without delay. In this case, where the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for fiscal year 2003 on that building land, etc. (hereinafter referred to as the "finally computed tax amount" in this Article), the mayor must collect the tax deficiency at the payment period on or after the day on which the final computation was made, and where the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the mayor must, in accordance with the rules of Article 17 or Article 17-2 of the New Act, refund the overpaid amount or appropriate it to the unpaid local government levies of that person liable for tax.
machine translation, not official
**第三項** 市町村長は、第一項の規定により固定資産税又は都市計画税を徴収する場合において当該固定資産税又は都市計画税の納税者に交付する納税通知書には、次の事項を内容とする記載をし、又は記載をした文書を添付しなければならない。
suppl-4151-9/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-3
When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:
machine translation, not official
**一** 納税通知書に記載された土地に係る課税標準額及び税額は、宅地等については旧法附則第十八条第一項、第十八条の二、第二十五条第一項又は第二十七条の三の規定の例により仮に算定した額であり、又は当該仮に算定した額を含むものであること。
suppl-4151-9/art-12/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-3/item-1
the tax base and the tax amount concerning land stated in the tax notice are, for building land, etc., amounts provisionally calculated in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 25, paragraph (1) or Article 27-3 of the Supplementary Provisions of the Former Act, or include those provisionally calculated amounts;
machine translation, not official
**二** 既に賦課した仮算定税額が本算定税額に満たない場合においては本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合においてはその過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。
suppl-4151-9/art-12/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-3/item-2
where the provisionally calculated tax already imposed is less than the finally computed tax amount, the shortfall in the tax is to be collected at the payment period on or after the day on which the final computation was made, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to the unpaid local government levies of that person liable for tax.
machine translation, not official
**第四項** 第一項の規定により徴収する固定資産税又は都市計画税について滞納処分をする場合には、当該宅地等について第二項の規定による通知が行われる日までの間は、財産の換価は、することができない。
suppl-4151-9/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-4
When delinquent tax collection procedures are carried out with respect to fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under the provisions of paragraph (2) is given with respect to that building land, etc.
machine translation, not official
### 第十三条（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — Transitional Measures concerning Fixed Assets Tax and City Planning Tax Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.
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suppl-4151-9/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13
**第一項** 市町村は、平成十五年度から平成十七年度までの各年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の三の規定及び地方税法等の一部を改正する法律（平成十七年法律第五号）第一条の規定による改正後の地方税法附則第二十五条の三の規定を適用しないことができる。
suppl-4151-9/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-1
A municipality may, as provided by Municipal Ordinance, choose not to apply the provisions of Article 18-3 of the Supplementary Provisions of the New Act and the provisions of Article 25-3 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005) with regard to fixed assets tax and city planning tax for each of fiscal years 2003 through 2005.
machine translation, not official
**第二項** 前項の場合には、新法附則第十八条第二項第一号から第三号までに掲げる宅地等で平成十五年度から平成十七年度までの各年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条の規定を適用する。
suppl-4151-9/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-2
In the case referred to in the preceding paragraph, with regard to fixed assets tax for each fiscal year from fiscal year 2003 through fiscal year 2005 on building land, etc. that is among the building land, etc. set forth in Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions of the New Act and that falls under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for each of those fiscal years (excluding building land, etc. to which the provisions of the following paragraph apply), and of which that fell under the building land, etc. set forth in the right-hand column of that table on the assessment date for the fiscal year preceding each of those fiscal years respectively (hereinafter referred to as "change-of-use building land, etc." in this paragraph), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act apply on the basis that that change-of-use building land, etc. was, on the assessment date for the fiscal year preceding each of those fiscal years, the building land, etc. set forth in the left-hand column of that table respectively.
machine translation, not official
**第三項** 第一項の場合には、新法附則第十八条第二項第二号に掲げる宅地等で平成十五年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十五年度の宅地等」という。）、新法附則第十八条第二項第三号に掲げる宅地等で平成十六年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十六年度の宅地等」という。）又は同条第二項第四号に掲げる宅地等で平成十七年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十七年度の宅地等」という。）のうち、当該宅地等の類似土地（新法附則第十七条第五号に規定する類似土地をいう。以下同じ。）が平成十五年度の宅地等にあっては平成十四年度、平成十六年度の宅地等にあっては平成十五年度、平成十七年度の宅地等にあっては平成十六年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る平成十五年度の宅地等にあっては平成十五年度分、平成十六年度の宅地等にあっては平成十六年度分、平成十七年度の宅地等にあっては平成十七年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条の規定を適用する。
suppl-4151-9/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-3
In the case referred to in paragraph (1), among building land, etc. set forth in Article 18, paragraph (2), item (ii) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for fiscal year 2003 (hereinafter referred to as "fiscal 2003 building land, etc." in this paragraph), building land, etc. set forth in Article 18, paragraph (2), item (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of that table on the assessment date for fiscal year 2004 (hereinafter referred to as "fiscal 2004 building land, etc." in this paragraph), or building land, etc. set forth in Article 18, paragraph (2), item (iv) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of that table on the assessment date for fiscal year 2005 (hereinafter referred to as "fiscal 2005 building land, etc." in this paragraph), with regard to fixed assets tax for fiscal year 2003 for fiscal 2003 building land, etc., for fiscal year 2004 for fiscal 2004 building land, etc., and for fiscal year 2005 for fiscal 2005 building land, etc., concerning those whose similar land (meaning similar land prescribed in Article 17, item (v) of the Supplementary Provisions of the New Act; the same applies hereinafter) fell under the building land, etc. set forth in the right-hand column of that table on the assessment date for fiscal year 2002 in the case of fiscal 2003 building land, etc., fiscal year 2003 in the case of fiscal 2004 building land, etc., and fiscal year 2004 in the case of fiscal 2005 building land, etc. (hereinafter referred to as the "assessment date for the previous fiscal year" in this paragraph), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act apply on the basis that that similar land was, on the assessment date for the previous fiscal year, the building land, etc. set forth in the left-hand column of that table respectively.
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**第四項** 第一項の場合には、平成十五年度から平成十七年度までの各年度に係る賦課期日において新法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る新法附則第十七条、第十八条及び第十八条の二並びに前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
suppl-4151-9/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-4
In the case referred to in paragraph (1), with regard to the application of Articles 17, 18 and 18-2 of the Supplementary Provisions of the New Act and the preceding two paragraphs to fixed assets tax for each fiscal year from fiscal year 2003 through fiscal year 2005 on building land, etc. that, on the assessment date for each of those fiscal years, has any two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter referred to as the "part that is small-scale residential land" in this paragraph), the part that is general residential land prescribed in paragraph (1) of that Article (hereinafter referred to as the "part that is general residential land" in this paragraph), and the part that is non-residential building land, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as the "part that is non-residential building land, etc." in this paragraph), the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. are each deemed to be a single parcel of building land, etc.
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**第五項** 前三項の規定は、平成十五年度から平成十七年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第二項第一号から第三号まで」とあるのは「附則第二十五条第二項において読み替えられた新法附則第十八条第二項第一号から第三号まで」と、「及び第十八条」とあるのは「及び第二十五条」と、第三項中「附則第十八条第二項第二号」とあるのは「附則第二十五条第二項において読み替えられた新法附則第十八条第二項第二号」と、「附則第十八条第二項第三号」とあるのは「附則第二十五条第二項において読み替えられた新法附則第十八条第二項第三号」と、「及び第十八条」とあるのは「及び第二十五条」と、前項中「第十八条及び第十八条の二」とあるのは「第二十五条及び第二十五条の二」と読み替えるものとする。
suppl-4151-9/art-13/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-5
The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal year 2003 through fiscal year 2005. In this case, in paragraph (2), the phrase "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (2) of the Supplementary Provisions" and the phrase "and 18" is deemed to be replaced with "and 25"; in paragraph (3), the phrase "Article 18, paragraph (2), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (ii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (2) of the Supplementary Provisions", the phrase "Article 18, paragraph (2), item (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (2) of the Supplementary Provisions", and the phrase "and 18" is deemed to be replaced with "and 25"; and in the preceding paragraph, the phrase "18 and 18-2" is deemed to be replaced with "25 and 25-2".
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### 第十四条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
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suppl-4151-9/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14
**第一項** 平成十五年七月一日（次項及び第三項において「指定日」という。）前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。
suppl-4151-9/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-1
The provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before July 1, 2003 (referred to as the "designated day" in the following paragraph and paragraph (3)).
machine translation, not official
**第二項** 指定日前に地方税法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等（同法第四百六十九条第一項第一号及び第二号に規定する売渡しを除く。）が行われた製造たばこを指定日に販売のため所持する卸売販売業者等（新法第四百六十五条第一項に規定する卸売販売業者等をいう。以下この項及び第七項において同じ。）又は小売販売業者がある場合において、これらの者が所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百三十一条第一項の規定により製造たばこの製造者として当該製造たばこを指定日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを指定日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ税を課する。この場合における市町村たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率により市町村たばこ税を課する。
suppl-4151-9/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2
Where, as of the designated day, there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer that holds for sale manufactured tobacco for which a sale under Article 465, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 469, paragraph (1), items (i) and (ii) of that Act), was made before the designated day, and tobacco tax is to be imposed on those persons under the provisions of Article 131, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) on the basis that, as manufacturers of manufactured tobacco, they removed that manufactured tobacco from their manufacturing sites of manufactured tobacco on the designated day, municipal tobacco tax is imposed, on the basis that those persons, as wholesale sellers, etc., sold that manufactured tobacco to a tobacco retailer on the designated day, in the municipality in which the storage place of that manufactured tobacco is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages that manufactured tobacco is located where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and municipal tobacco tax is imposed at the tax rate set forth in the following items according to the category of manufactured tobacco set forth in those items.
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**一** 製造たばこ（次号に掲げる製造たばこを除く。） 千本につき三百九円
suppl-4151-9/art-14/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2/item-1
manufactured tobacco (excluding the manufactured tobacco set forth in the following item): 309 yen per 1,000 pieces;
machine translation, not official
**二** 新法附則第三十条の二第二項に規定する紙巻たばこ 千本につき百四十六円
suppl-4151-9/art-14/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2/item-2
cigarettes prescribed in Article 30-2, paragraph (2) of the Supplementary Provisions of the New Act: 146 yen per 1,000 pieces.
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**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式によって、次に掲げる事項を記載した申告書を指定日から起算して一月以内に、当該貯蔵場所又は小売販売業者の営業所の所在地の市町村長に提出しなければならない。
suppl-4151-9/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3
A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or each tobacco retailer's business office, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality in which that storage place or business office of the tobacco retailer is located, within one month from the designated day:
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**一** 所持する製造たばこの区分（たばこ税法第二条第二項に規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量並びに当該数量により算出した市町村たばこ税の課税標準となる製造たばこの本数
suppl-4151-9/art-14/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3/item-1
the category of manufactured tobacco held (meaning the category of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Tax Act; the same applies hereinafter in this item), the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of the municipal tobacco tax calculated from those quantities;
machine translation, not official
**二** 前号の本数により算定した前項の規定による市町村たばこ税額
suppl-4151-9/art-14/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3/item-2
the municipal tobacco tax amount under the provisions of the preceding paragraph calculated from the number of pieces under the preceding item;
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**三** その他参考となるべき事項
suppl-4151-9/art-14/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3/item-3
other particulars for reference.
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**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第七条第三項に規定する道府県たばこ税に係る申告書又は所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百三十一条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する道府県知事又は税務署長に提出したときは、その提出を受けた道府県知事又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する市町村長に提出されたものとみなす。
suppl-4151-9/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-4
If a person prescribed in paragraph (2) submits the return under the provisions of the preceding paragraph, together with a return for prefectural tobacco tax prescribed in Article 7, paragraph (3) of the Supplementary Provisions or a return for tobacco tax prescribed in Article 131, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), to the prefectural governor or the district director of the tax office prescribed in those provisions, the prefectural governor or the district director that received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in that paragraph.
machine translation, not official
**第五項** 第三項の規定による申告書を提出した者は、平成十六年一月五日までに、当該申告書に記載した同項第二号に掲げる市町村たばこ税額に相当する金額を当該申告書を提出した市町村に納付しなければならない。
suppl-4151-9/art-14/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-5
A person who has submitted a return under the provisions of paragraph (3) must, by January 5, 2004, pay an amount equivalent to the municipal tobacco tax amount set forth in item (ii) of that paragraph stated in that return to the municipality to which that return was submitted.
machine translation, not official
**第六項** 第二項の規定により市町村たばこ税を課する場合には、同項から前項までに規定するもののほか、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は同表の下欄に掲げる字句に読み替えて、新法の規定中市町村たばこ税に関する部分（新法第四百六十九条、第四百七十三条、第四百七十四条及び第四百七十七条の規定を除く。）を適用する。
第四百六十七条第二項 前項 地方税法等の一部を改正する法律（平成十五年法律第九号。以下この節において「平成十五年改正法」という。）附則第十四条第二項
第四百七十五条第一項 第四百七十三条第一項又は第二項の規定によつて申告書 平成十五年改正法附則第十四条第三項の規定によつて申告書
第四百七十三条第一項又は第二項の規定によつて申告納付する 平成十五年改正法附則第十四条第三項及び第五項の規定によつて申告納付する
第四百七十五条第二項 第四百七十三条第一項若しくは第二項 平成十五年改正法附則第十四条第三項
第四百八十条第一項 第四百七十三条第一項、第二項若しくは第四項 平成十五年改正法附則第十四条第三項
第四百八十一条第一項 経過する日 経過する日（当該経過する日が平成十六年一月五日前である場合には、同日）
第四百八十一条第二項及び第四百八十二条第一項 第四百七十三条第一項又は第二項 平成十五年改正法附則第十四条第五項
第四百八十二条第三項 第四百七十三条第一項若しくは第二項の納期限又は第四百七十六条第一項 平成十五年改正法附則第十四条第五項
suppl-4151-9/art-14/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-6
Where municipal tobacco tax is imposed under the provisions of paragraph (2), in addition to what is provided for in that paragraph through the preceding paragraph, the provisions of the New Act concerning municipal tobacco tax (excluding the provisions of Articles 469, 473, 474 and 477 of the New Act) are applied with the phrases set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of that table deemed to be replaced with the phrases set forth in the right-hand column of that table.
Article 467, paragraph (2) the preceding paragraph Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003; hereinafter referred to as the "2003 Amendment Act" in this Section)
Article 475, paragraph (1) a return pursuant to the provisions of Article 473, paragraph (1) or (2) a return pursuant to the provisions of Article 14, paragraph (3) of the Supplementary Provisions of the 2003 Amendment Act
file and pay pursuant to the provisions of Article 473, paragraph (1) or (2) file and pay pursuant to the provisions of Article 14, paragraphs (3) and (5) of the Supplementary Provisions of the 2003 Amendment Act
Article 475, paragraph (2) Article 473, paragraph (1) or (2) Article 14, paragraph (3) of the Supplementary Provisions of the 2003 Amendment Act
Article 480, paragraph (1) Article 473, paragraph (1), (2) or (4) Article 14, paragraph (3) of the Supplementary Provisions of the 2003 Amendment Act
Article 481, paragraph (1) the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article (or January 5, 2004, where that day is before that date)
Article 481, paragraph (2) and Article 482, paragraph (1) Article 473, paragraph (1) or (2) Article 14, paragraph (5) of the Supplementary Provisions of the 2003 Amendment Act
Article 482, paragraph (3) the due date for payment under Article 473, paragraph (1) or (2) or the due date for payment under Article 476, paragraph (1) Article 14, paragraph (5) of the Supplementary Provisions of the 2003 Amendment Act
machine translation, not official
**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該市町村の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により市町村たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該市町村たばこ税に相当する金額を、新法第四百七十七条の規定に準じて、当該製造たばこにつき納付された、又は納付されるべき市町村たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る市町村たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が新法第四百七十三条第一項、第二項又は第四項の規定により市町村長に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。
suppl-4151-9/art-14/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-7
Where a wholesale seller, etc. has received the return of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that municipality, on which municipal tobacco tax was imposed or should have been imposed under the provisions of paragraph (2), owing to rescission of the sales contract or other unavoidable grounds, an amount equivalent to that municipal tobacco tax is, in accordance with the provisions of Article 477 of the New Act, deducted from the municipal tobacco tax amount pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund of the amount equivalent to the municipal tobacco tax amount paid or to be paid for that manufactured tobacco. In this case, a document stating the details of the quantity of manufactured tobacco pertaining to that return for each type must be attached, as specified by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality under the provisions of Article 473, paragraph (1), (2) or (4) of the New Act.
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### 第十五条（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-4151-9/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15
**第一項** 別段の定めがあるものを除き、新法の規定（新法第六百三条の二、第六百三条の二の二、附則第三十一条の三の二及び附則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、平成十五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、平成十四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-4151-9/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-1
Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Articles 603-2 and 603-2-2 of the New Act and Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on land applies to special land holding tax imposed on land for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2002.
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（新法第六百三条の二、第六百三条の二の二、附則第三十一条の三の二及び附則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-4151-9/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-2
Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Articles 603-2 and 603-2-2 of the New Act and Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on the acquisition of land applies 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.
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**第三項** 新法第五百八十六条第二項第一号の十二の規定（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。）中同号に規定する農林漁業体験施設及び農林水産物等販売施設の用に供する家屋又は構築物の敷地の用に供する土地に関する部分は、施行日以後に新築され、又は増築される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-4151-9/art-15/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-3
The provisions of Article 586, paragraph (2), item (i)-12 of the New Act (limited to the part concerning special land holding tax imposed on land), as to the part concerning land used as the site of a house or structure used for the agriculture, forestry and fisheries experience facilities and the agricultural, forestry and fishery products sales facilities prescribed in that item, 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 Effective Date.
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**第四項** 新法第五百八十六条第二項第八号の二、第二十六号及び第二十七号の二、第五百八十七条の二第一項並びに附則第三十一条の三第四項及び第九項の規定（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、平成十六年度以後の年度分の土地に対して課する特別土地保有税について適用し、平成十五年度分までの土地に対して課する特別土地保有税については、なお従前の例による。
suppl-4151-9/art-15/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-4
The provisions of Article 586, paragraph (2), items (viii)-2, (xxvi) and (xxvii)-2, Article 587-2, paragraph (1), and Article 31-3, paragraphs (4) and (9) of the Supplementary Provisions 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 for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2003.
machine translation, not official
**第五項** 新法第五百八十六条第二項第二十七号の六の規定（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、同号に規定する建築物で施行日以後に新築された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-4151-9/art-15/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-5
The provisions of Article 586, paragraph (2), item (xxvii)-6 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 that is newly constructed on or after the Effective Date.
machine translation, not official
**第六項** 新法第六百二条第一項第一号ホの規定は、施行日以後にされる同号に規定する譲渡に係る土地に係る特別土地保有税について適用する。
suppl-4151-9/art-15/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-6
The provisions of Article 602, paragraph (1), item (i), (e) of the New Act apply to special land holding tax on land pertaining to a transfer prescribed in that item that is made on or after the Effective Date.
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**第七項** 旧法第六百三条の二第四項の規定は、施行日前にされた同条第二項に規定する申請に係る同条第一項の認定については、なおその効力を有する。
suppl-4151-9/art-15/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-7
The provisions of Article 603-2, paragraph (4) of the Former Act remain in force with regard to a finding under paragraph (1) of that Article pertaining to an application prescribed in paragraph (2) of that Article that was made before the Effective Date.
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**第八項** 旧法第六百三条の二の二第二項の規定は、施行日前にされた政令で定める手続に係る同条第一項の確認については、なおその効力を有する。
suppl-4151-9/art-15/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-8
The provisions of Article 603-2-2, paragraph (2) of the Former Act remain in force with regard to a confirmation under paragraph (1) of that Article pertaining to a procedure specified by Cabinet Order that was carried out before the Effective Date.
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**第九項** 特別土地保有税審議会については、旧法第六百三条の三の規定は、前二項の規定によりなお効力を有することとされる旧法第六百三条の二第四項又は第六百三条の二の二第二項の規定によりその権限に属させられた事項の調査審議が終了するまでの間は、なおその効力を有する。
suppl-4151-9/art-15/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-9
With regard to the Special Land Holding Tax Council, the provisions of Article 603-3 of the Former Act remain in force until the investigation and deliberation are completed on the matters placed within its authority by the provisions of Article 603-2, paragraph (4) or Article 603-2-2, paragraph (2) of the Former Act, which are to remain in force pursuant to the provisions of the preceding two paragraphs.
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**第十項** 新法附則第三十一条第二項及び第三十一条の三第三項の規定は、平成十五年一月一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、同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-4151-9/art-15/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-10
The provisions of Article 31, paragraph (2) and Article 31-3, paragraph (3) 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 January 1, 2003, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that date.
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### 第十六条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
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suppl-4151-9/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-16
**第一項** 新法附則第三十二条第三項から第五項まで及び第七項の規定、同条第九項の規定（道路運送車両法（昭和二十六年法律第百八十五号）第十六条第三項の規定による届出をした者に係る部分を除く。）並びに同条第十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-4151-9/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-16/par-1
The provisions of Article 32, paragraphs (3) through (5) and paragraph (7) of the Supplementary Provisions of the New Act, the provisions of paragraph (9) of that Article (excluding the part pertaining to a person who has made a notification under Article 16, paragraph (3) of the Road Transport Vehicle Act (Act No. 185 of 1951)), and the provisions of paragraphs (10) and (11) of that Article 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及び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-4151-9/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-16/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, paragraphs (9) and (10) of the Supplementary Provisions of the Former Act.
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**第三項** 新法附則第三十二条第九項の規定（道路運送車両法第十六条第三項の規定による届出をした者に係る部分に限る。）は、道路運送車両法の一部を改正する法律（平成十四年法律第八十九号）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-4151-9/art-16/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-16/par-3
The provisions of Article 32, paragraph (9) of the Supplementary Provisions of the New Act (limited to the part pertaining to a person who has made a notification under Article 16, paragraph (3) of the Road Transport Vehicle Act) apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the date of enforcement of the Act Partially Amending the Road Transport Vehicle Act (Act No. 89 of 2002), and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before that date.
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### 第十七条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-4151-9/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-17
**第一項** 別段の定めがあるものを除き、新法の規定中事業所税（新法第七百一条の三十二第一項に規定する事業所税をいう。以下この項において同じ。）に関する部分は、施行日以後に終了する事業年度分の法人の事業及び平成十五年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業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十五年前の年分の個人の事業及び平成十五年分の個人の事業で施行日前に廃止されたものに対して課する事業所税については、なお従前の例による。
suppl-4151-9/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-17/par-1
Except as otherwise provided, the portion of the provisions of the New Act concerning business office tax (meaning business office tax prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) applies to business office tax 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 2003 onward (excluding the business of individuals discontinued before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of corporations for business years ending before the Effective Date and on the business of individuals for years before 2003 and the business of individuals for 2003 that was discontinued before the Effective Date.
machine translation, not official
**第二項** 施行日前に行われた事業所用家屋（旧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。）の新築又は増築に対して課する新増設に係る事業所税（旧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。）については、なお従前の例による。
suppl-4151-9/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-17/par-2
The provisions then in force continue to govern 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 Former Act) 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 Former Act) carried out before the Effective Date.
machine translation, not official
**第三項** 旧法第七百一条の四十一第一項の表第二号の二に掲げる施設に係る事業のうち、平成十五年九月三十日までに終了する事業年度分までの科学技術振興事業団の事業に対して課する事業に係る事業所税（旧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。）については、なおその効力を有する。
suppl-4151-9/art-17/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-17/par-3
The provisions of the Former Act remain in force with regard to business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the Former Act) to be imposed on the business of the Japan Science and Technology Corporation for business years ending on or before September 30, 2003, among the business relating to the facilities set forth in the table in Article 701-41, paragraph (1), item (ii)-2 of the Former Act.
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### 第十八条（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-4151-9/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18
**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、平成十五年度以後の年度分の都市計画税について適用し、平成十四年度分までの都市計画税については、なお従前の例による。
suppl-4151-9/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-1
Except as otherwise provided, the portion of the provisions of the New Act concerning city planning tax applies to city planning tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2002.
machine translation, not official
**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二十六項、第三十五項及び第四十一項の規定に関する部分に限る。）並びに新法附則第十五条の二第二項及び第十五条の三第二項の規定は、平成十六年度以後の年度分の都市計画税について適用し、平成十五年度分までの都市計画税については、なお従前の例による。
suppl-4151-9/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-2
The provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraphs (26), (35) and (41) of the New Act), and Article 15-2, paragraph (2) and Article 15-3, paragraph (2) of the Supplementary Provisions of the New Act, apply to city planning tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2003.
machine translation, not official
**第三項** 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二十八項から第三十一項までの規定に関する部分に限る。）は、新法第三百四十九条の三第二十八項から第三十一項までの規定の適用を受ける土地又は家屋（平成十八年三月三十一日までに取得された家屋を除く。）に対して課する平成十九年度以後の年度分の都市計画税について適用し、旧法第三百四十九条の三第二十八項から第三十一項までの規定の適用を受ける土地に対して課する平成十八年度分までの都市計画税及びこれらの規定の適用を受ける平成十八年三月三十一日までに取得された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-4151-9/art-18/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-3
The provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraphs (28) through (31) of the New Act) apply to city planning tax for fiscal years from fiscal year 2007 onward imposed on land or houses to which the provisions of Article 349-3, paragraphs (28) through (31) of the New Act apply (excluding houses acquired on or before March 31, 2006), and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2006 imposed on land to which the provisions of Article 349-3, paragraphs (28) through (31) of the Former Act apply, and city planning tax imposed on houses acquired on or before March 31, 2006 to which those provisions apply.
machine translation, not official
**第四項** 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、平成十八年四月一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十九年度以後の年度分の都市計画税について適用し、平成十八年三月三十一日まで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-4151-9/art-18/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-4
The provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraph (36) of the New Act) apply to city planning tax for fiscal years from fiscal year 2007 onward imposed on houses to which the provisions of Article 349-3, paragraph (36) of the New Act apply that are acquired on or after April 1, 2006, and the provisions then in force continue to govern city planning tax imposed on houses to which the provisions of Article 349-3, paragraph (36) of the Former Act apply that were acquired on or before March 31, 2006.
machine translation, not official
### 第十九条
suppl-4151-9/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19
**第一項** 平成十四年度に係る賦課期日に所在する土地（平成十五年度において新たに固定資産税を課することとなる土地又は同年度に係る賦課期日において地目の変換等（新法附則第十七条第三号に規定する地目の変換等をいう。）がある土地を除く。）のうち平成十四年度分の都市計画税額について旧法附則第二十七条の三第一項の規定により減額されたものに係る平成十五年度分の都市計画税に限り、新法附則第十七条第四号に規定する前年度課税標準額は、同号ロの規定にかかわらず、当該土地の次の各号に掲げる土地の区分に応じ、それぞれ当該各号に定める額とする。
suppl-4151-9/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1
Only for city planning tax for fiscal year 2003 on land located on the assessment date for fiscal year 2002 (excluding land on which fixed assets tax is newly imposed in fiscal year 2003 and land for which there is a change of land category, etc. (meaning change of land category, etc. prescribed in Article 17, item (iii) of the Supplementary Provisions of the New Act) on the assessment date for that fiscal year) whose city planning tax amount for fiscal year 2002 was reduced under the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, the previous fiscal year tax base prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding the provisions of (b) of that item, the amount specified in each of the following items according to the category of that land set forth in those items.
machine translation, not official
**一** 次号又は第三号に掲げる土地以外の土地 次に掲げる土地の区分に応じ、それぞれに定める額（当該土地が平成十四年度分の都市計画税について旧法第七百二条の三又は附則第二十七条の規定の適用を受ける土地（以下この項において「平成十四年度住宅用地等」という。）であるときは、それぞれに定める額に旧法第七百二条の三又は附則第二十七条の規定により読み替えられた旧法附則第十九条の三第一項本文に定める率（以下この項において「住宅用地等特例率」という。）を乗じて得た額）
suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1
for land other than the land set forth in the following item or item (iii), the amount specified respectively according to the category of land set forth below (or, where that land is land to which the provisions of Article 702-3 or Article 27 of the Supplementary Provisions of the Former Act applied with regard to city planning tax for fiscal year 2002 (hereinafter referred to as "fiscal 2002 housing land, etc." in this paragraph), the amount obtained by multiplying the amount so specified by the rate prescribed in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act as replaced pursuant to the provisions of Article 702-3 or Article 27 of the Supplementary Provisions of the Former Act (hereinafter referred to as the "special rate for residential land, etc." in this paragraph)):
machine translation, not official
**イ** 平成十四年度において旧法附則第二十七条の三第一項第一号に規定する据置減額適用土地（以下この号において「平成十四年度据置減額適用土地」という。）であるもの 平成十四年度据置減額の基礎となる価額（当該平成十四年度据置減額適用土地が、同項第一号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とする。）
suppl-4151-9/art-19/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1/sub-1
land that was, in fiscal 2002, land under the freeze reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Former Act (hereinafter in this item referred to as "fiscal 2002 land under the freeze reduction"): the amount that serves as the basis of the fiscal 2002 freeze reduction (where that fiscal 2002 land under the freeze reduction is land listed in item (i), (c), (1) of that paragraph, the amount specified in (c), (1) of that item, and where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item);
machine translation, not official
**ロ** 平成十四年度において旧法附則第二十七条の三第一項第二号に規定する引下げ減額適用土地（以下この号において「平成十四年度引下げ減額適用土地」という。）であるもの 平成十四年度引下げ減額の基礎となる価額（当該平成十四年度引下げ減額適用土地が、同項第二号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とし、同号ハ（３）に掲げる土地であるときは同号ハ（３）に定める額とする。）
suppl-4151-9/art-19/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1/sub-2
land that was, in fiscal 2002, land under the lowering reduction prescribed in Article 27-3, paragraph (1), item (ii) of the Supplementary Provisions of the Former Act (hereinafter in this item referred to as "fiscal 2002 land under the lowering reduction"): the amount that serves as the basis of the fiscal 2002 lowering reduction (where that fiscal 2002 land under the lowering reduction is land listed in item (ii), (c), (1) of that paragraph, the amount specified in (c), (1) of that item, where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item, and where it is land listed in (c), (3) of that item, the amount specified in (c), (3) of that item);
machine translation, not official
**二** 旧法附則第二十七条の三第二項の規定により読み替えられた同条第一項の規定の適用を受ける土地 当該土地に係る平成十四年度分の都市計画税額（当該土地が同年度分の都市計画税について旧法附則第二十五条第一項、第二十六条第一項又は第二十七条の二第一項の規定の適用を受ける土地であるときは、同年度の旧法附則第二十五条第一項に規定する宅地等調整都市計画税額、旧法附則第二十六条第一項に規定する農地調整都市計画税額又は旧法附則第二十七条の二第一項に規定する市街化区域農地調整都市計画税額とし、旧法附則第二十七条の三第一項の規定により減額される前の都市計画税の額とする。以下この項において同じ。）に、当該土地に係る旧法附則第二十七条の三第二項の規定により読み替えられた同条第一項に規定する類似土地の次に掲げる土地の区分に応じ、それぞれに定める額（当該類似土地が平成十四年度住宅用地等であるときは、それぞれに定める額に住宅用地等特例率を乗じて得た額）を当該類似土地に係る平成十四年度分の都市計画税額で除して得た数値を乗じて得た額
suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
land to which the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (2) of that Article, apply: the amount obtained by multiplying the city planning tax amount for fiscal 2002 for that land (where that land is land to which the provisions of Article 25, paragraph (1), Article 26, paragraph (1) or Article 27-2, paragraph (1) of the Supplementary Provisions of the Former Act apply with respect to city planning tax for that fiscal year, being the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the Former Act, the adjusted city planning tax on farmland prescribed in Article 26, paragraph (1) of the Supplementary Provisions of the Former Act or the adjusted city planning tax on farmland in an urbanization promotion area prescribed in Article 27-2, paragraph (1) of the Supplementary Provisions of the Former Act for that fiscal year, and being the amount of city planning tax before the reduction under the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act; the same applies hereinafter in this paragraph) by the number obtained by dividing the amount specified in each of the following according to the category of land listed therein, for the similar land prescribed in Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (2) of that Article, for that land (where that similar land is fiscal 2002 housing land, etc., the amount obtained by multiplying the amount so specified by the special rate for residential land, etc.), by the city planning tax amount for fiscal 2002 for that similar land:
machine translation, not official
**イ** 平成十四年度において旧法附則第二十七条の三第二項の規定により読み替えられた同条第一項第一号に規定する据置減額適用土地（以下この号において「平成十四年度据置減額適用土地」という。）であるもの 平成十四年度据置減額の基礎となる価額（当該平成十四年度据置減額適用土地が、同条第二項の規定により読み替えられた同条第一項第一号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とする。）
suppl-4151-9/art-19/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2/sub-1
land that was, in fiscal 2002, land under the freeze reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (2) of that Article (hereinafter in this item referred to as "fiscal 2002 land under the freeze reduction"): the amount that serves as the basis of the fiscal 2002 freeze reduction (where that fiscal 2002 land under the freeze reduction is land listed in Article 27-3, paragraph (1), item (i), (c), (1) as replaced pursuant to the provisions of paragraph (2) of that Article, the amount specified in (c), (1) of that item, and where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item);
machine translation, not official
**ロ** 平成十四年度において旧法附則第二十七条の三第二項の規定により読み替えられた同条第一項第二号に規定する引下げ減額適用土地（以下この号において「平成十四年度引下げ減額適用土地」という。）であるもの 平成十四年度引下げ減額の基礎となる価額（当該平成十四年度引下げ減額適用土地が、同条第二項の規定により読み替えられた同条第一項第二号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とし、同号ハ（３）に掲げる土地であるときは同号ハ（３）に定める額とする。）
suppl-4151-9/art-19/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2/sub-2
land that was, in fiscal 2002, land under the lowering reduction prescribed in Article 27-3, paragraph (1), item (ii) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (2) of that Article (hereinafter in this item referred to as "fiscal 2002 land under the lowering reduction"): the amount that serves as the basis of the fiscal 2002 lowering reduction (where that fiscal 2002 land under the lowering reduction is land listed in Article 27-3, paragraph (1), item (ii), (c), (1) as replaced pursuant to the provisions of paragraph (2) of that Article, the amount specified in (c), (1) of that item, where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item, and where it is land listed in (c), (3) of that item, the amount specified in (c), (3) of that item);
machine translation, not official
**三** 旧法附則第二十七条の三第四項の規定により読み替えられた同条第一項の規定の適用を受ける土地 当該土地に係る平成十四年度分の都市計画税額に、当該土地に係る同条第四項の規定により読み替えられた同条第一項に規定する類似する宅地等の次に掲げる土地の区分に応じ、それぞれに定める額（当該類似する宅地等が平成十四年度住宅用地等であるときは、それぞれに定める額に住宅用地等特例率を乗じて得た額）を当該類似する宅地等に係る平成十四年度分の都市計画税額で除して得た数値を乗じて得た額
suppl-4151-9/art-19/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3
land to which the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (4) of that Article, apply: the amount obtained by multiplying the city planning tax amount for fiscal 2002 for that land by the number obtained by dividing the amount specified in each of the following according to the category of land listed therein, for the similar building land, etc. prescribed in Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (4) of that Article, for that land (where that similar building land, etc. is fiscal 2002 housing land, etc., the amount obtained by multiplying the amount so specified by the special rate for residential land, etc.), by the city planning tax amount for fiscal 2002 for that similar building land, etc.:
machine translation, not official
**イ** 平成十四年度において旧法附則第二十七条の三第四項の規定により読み替えられた同条第一項第一号に規定する据置減額適用土地（以下この号において「平成十四年度据置減額適用土地」という。）であるもの 平成十四年度据置減額の基礎となる価額（当該平成十四年度据置減額適用土地が、同条第四項の規定により読み替えられた同条第一項第一号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とする。）
suppl-4151-9/art-19/par-1/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3/sub-1
land that was, in fiscal 2002, land under the freeze reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (4) of that Article (hereinafter in this item referred to as "fiscal 2002 land under the freeze reduction"): the amount that serves as the basis of the fiscal 2002 freeze reduction (where that fiscal 2002 land under the freeze reduction is land listed in Article 27-3, paragraph (1), item (i), (c), (1) as replaced pursuant to the provisions of paragraph (4) of that Article, the amount specified in (c), (1) of that item, and where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item);
machine translation, not official
**ロ** 平成十四年度において旧法附則第二十七条の三第四項の規定により読み替えられた同条第一項第二号に規定する引下げ減額適用土地（以下この号において「平成十四年度引下げ減額適用土地」という。）であるもの 平成十四年度引下げ減額の基礎となる価額（当該平成十四年度引下げ減額適用土地が、同条第四項の規定により読み替えられた同条第一項第二号ハ（１）に掲げる土地であるときは同号ハ（１）に定める額とし、同号ハ（２）に掲げる土地であるときは同号ハ（２）に定める額とし、同号ハ（３）に掲げる土地であるときは同号ハ（３）に定める額とする。）
suppl-4151-9/art-19/par-1/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3/sub-2
land that was, in fiscal 2002, land under the lowering reduction prescribed in Article 27-3, paragraph (1), item (ii) of the Supplementary Provisions of the Former Act, as replaced pursuant to the provisions of paragraph (4) of that Article (hereinafter in this item referred to as "fiscal 2002 land under the lowering reduction"): the amount that serves as the basis of the fiscal 2002 lowering reduction (where that fiscal 2002 land under the lowering reduction is land listed in Article 27-3, paragraph (1), item (ii), (c), (1) as replaced pursuant to the provisions of paragraph (4) of that Article, the amount specified in (c), (1) of that item, where it is land listed in (c), (2) of that item, the amount specified in (c), (2) of that item, and where it is land listed in (c), (3) of that item, the amount specified in (c), (3) of that item).
machine translation, not official
**第二項** 新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第一項に規定する特定用途宅地等のうち平成十四年度分の都市計画税額について旧法附則第二十七条の三第一項の規定により減額されたものに係る平成十五年度の特定用途前年度課税標準額（新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第一項に規定する特定用途前年度課税標準額をいう。）は、新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第二項第一号の規定にかかわらず、当該特定用途宅地等の前項第一号又は第二号に掲げる土地の区分に応じ、同項第一号又は第二号に定める額とする。
suppl-4151-9/art-19/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-2
With regard to the specified-use previous fiscal year tax base for fiscal 2003 (meaning the specified-use previous fiscal year tax base prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act) pertaining to the specified-use building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, for which the city planning tax amount for fiscal 2002 was reduced under the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, notwithstanding the provisions of Article 18-3, paragraph (2), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, it is to be, according to the category of land listed in item (i) or (ii) of the preceding paragraph that applies to that specified-use building land, etc., the amount specified in item (i) or (ii) of that paragraph.
machine translation, not official
**第三項** 新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第三項第一号に規定する平成十四年度類似特定用途宅地等のうち平成十四年度分の都市計画税額について旧法附則第二十七条の三第一項の規定により減額されたものに係る平成十四年度類似課税標準額（新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第三項第一号に規定する平成十四年度類似課税標準額をいう。）は、新法附則第二十五条の三の規定により読み替えられた新法附則第十八条の三第四項第一号の規定にかかわらず、当該平成十四年度類似特定用途宅地等の第一項第一号又は第二号に掲げる土地の区分に応じ、同項第一号又は第二号に定める額とする。
suppl-4151-9/art-19/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-3
With regard to the fiscal 2002 similar tax base (meaning the fiscal 2002 similar tax base prescribed in Article 18-3, paragraph (3), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act) pertaining to the fiscal 2002 similar specified-use building land, etc. prescribed in Article 18-3, paragraph (3), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, for which the city planning tax amount for fiscal 2002 was reduced under the provisions of Article 27-3, paragraph (1) of the Supplementary Provisions of the Former Act, notwithstanding the provisions of Article 18-3, paragraph (4), item (i) of the Supplementary Provisions of the New Act, as replaced pursuant to the provisions of Article 25-3 of the Supplementary Provisions of the New Act, it is to be the amount specified in item (i) or (ii) of paragraph (1) according to the category of land listed in item (i) or (ii) of that paragraph that applies to that fiscal 2002 similar specified-use building land, etc.
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### 第二十条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
caption: machine translation, not official
suppl-4151-9/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-20
**第一項** 新法第七百三条の四第二十六項の規定は、平成十五年度以後の年度分の国民健康保険税について適用し、平成十四年度分までの国民健康保険税については、なお従前の例による。
suppl-4151-9/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-20/par-1
The provisions of Article 703-4, paragraph (26) of the New Act apply to national health insurance tax for fiscal year 2003 and thereafter, and for national health insurance tax up to fiscal year 2002, the provisions then in force continue to govern.
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**第二項** 新法附則第三十七条の二の規定は、平成十六年度以後の年度分の国民健康保険税について適用し、平成十五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-4151-9/art-20/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-20/par-2
The provisions of Article 37-2 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 2004 and thereafter, and for national health insurance tax up to fiscal year 2003, the provisions then in force continue to govern.
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### 第二十一条（二千五年日本国際博覧会に係る経過措置） — Transitional Measures Concerning the 2005 Japan World Exposition
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suppl-4151-9/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21
**第一項** 新法附則第三十九条の二第三項の規定は、施行日以後に終了する事業年度又は新法第五十三条第二十四項若しくは第三百二十一条の八第二十四項の期間に係る法人の道府県民税又は市町村民税について適用し、施行日前に終了した事業年度又はこれらの期間に係る法人の道府県民税又は市町村民税については、なお従前の例による。
suppl-4151-9/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21/par-1
The provisions of Article 39-2, paragraph (3) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax or municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 53, paragraph (24) or Article 321-8, paragraph (24) of the New Act, and for corporate prefectural inhabitant tax or municipal inhabitant tax for business years that ended before the Effective Date or for those periods, the provisions then in force continue to govern.
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**第二項** 新法附則第三十九条の二第四項の規定は、施行日以後に終了する事業年度に係る法人の事業税及び施行日以後の解散（合併による解散を除く。以下この項において同じ。）による清算所得に対する事業税について適用し、施行日前に終了した事業年度に係る法人の事業税及び施行日前の解散による清算所得に対する事業税については、なお従前の例による。
suppl-4151-9/art-21/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21/par-2
The provisions of Article 39-2, paragraph (4) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and enterprise tax on liquidation income resulting from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph), and for corporate enterprise tax for business years that ended before the Effective Date and enterprise tax on liquidation income resulting from dissolution before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法附則第三十九条の二第七項の規定は、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-4151-9/art-21/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21/par-3
The provisions of Article 39-2, paragraph (7) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern.
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### 第二十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4151-9/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-22
**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-4151-9/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-22/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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### 第二十七条（政令への委任） — Delegation to Cabinet Order
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suppl-4151-9/art-27 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-27
**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-4151-9/art-27/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-27/par-1
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
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### 第三十四条（地方税法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act
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suppl-4151-9/art-34 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-34
**第一項** 前条の規定による改正後の地方税法の一部を改正する法律附則第六条第五項の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。
suppl-4151-9/art-34/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-34/par-1
The provisions of Article 6, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, as amended by the provisions of the preceding Article, apply to fixed assets tax for fiscal year 2004 and thereafter, and for fixed assets tax up to fiscal year 2003, the provisions then in force continue to govern.
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### 第三十六条（地方税法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act
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suppl-4151-9/art-36 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-36
**第一項** 前条の規定による改正後の地方税法の一部を改正する法律附則第八条第八項の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。
suppl-4151-9/art-36/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-36/par-1
The provisions of Article 8, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, as amended by the provisions of the preceding Article, apply to fixed assets tax for fiscal year 2004 and thereafter, and for fixed assets tax up to fiscal year 2003, the provisions then in force continue to govern.
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### 第四十条（地方税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc.
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suppl-4151-9/art-40 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-40 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40
**第一項** 前条の規定による改正後の地方税法等の一部を改正する法律（以下この条において「新平成十三年地方税法等改正法」という。）附則第五条第二項の規定は、平成十六年三月一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、同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-4151-9/art-40/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-1
The provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New 2001 Local Tax Act, etc. Amendment Act"), apply to real property acquisition tax to be imposed on acquisitions of real property on or after March 1, 2004, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.
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**第二項** 新平成十三年地方税法等改正法附則第五条第三項の規定は、平成十五年十月一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、同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-4151-9/art-40/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-40/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-2
The provisions of Article 5, paragraph (3) of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after October 1, 2003, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.
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**第三項** 新平成十三年地方税法等改正法附則第八条第二項の規定は、平成十六年度以後の年度分の固定資産税について適用し、平成十五年度分までの固定資産税については、なお従前の例による。
suppl-4151-9/art-40/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-40/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-3
The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to fixed assets tax for fiscal year 2004 and thereafter, and for fixed assets tax up to fiscal year 2003, the provisions then in force continue to govern.
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**第四項** 新平成十三年地方税法等改正法附則第八条第五項の規定は、平成十七年度以後の年度分の固定資産税について適用し、平成十六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-4151-9/art-40/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-40/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-4
The provisions of Article 8, paragraph (5) of the Supplementary Provisions of the New 2001 Local Tax Act, etc. Amendment Act apply to fixed assets tax for fiscal year 2005 and thereafter, and for fixed assets tax up to fiscal year 2004, the provisions then in force continue to govern.
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---
## Cites
- suppl-4151-9/art-1/par-1/item-2: 附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4151-9/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7
- suppl-4151-9/art-1/par-1/item-2: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4151-9/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14
- suppl-4151-9/art-1/par-1/item-3: 附則第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4151-9/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-2
- suppl-4151-9/art-1/par-1/item-3: 第五項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4151-9/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-5
- suppl-4151-9/art-1/par-1/item-3: 第十二項から第十四項まで → 地方税法 附則第十一条第十二項 (Supplementary Provisions, Article 11, paragraph (12)), suppl-4151-9/art-11/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-12
- suppl-4151-9/art-1/par-1/item-3: 第十二項から第十四項まで → 地方税法 附則第十一条第十三項 (Supplementary Provisions, Article 11, paragraph (13)), suppl-4151-9/art-11/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-13
- suppl-4151-9/art-1/par-1/item-3: 第十二項から第十四項まで → 地方税法 附則第十一条第十四項 (Supplementary Provisions, Article 11, paragraph (14)), suppl-4151-9/art-11/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-14
- suppl-4151-9/art-1/par-1/item-3: 第十五条第四項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-4151-9/art-15/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-4
- suppl-4151-9/art-1/par-1/item-3: 第十八条第二項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4151-9/art-18/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-2
- suppl-4151-9/art-1/par-1/item-3: 第三十三条から第三十六条まで → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4151-9/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-34
- suppl-4151-9/art-1/par-1/item-3: 第三十三条から第三十六条まで → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4151-9/art-36 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-36
- suppl-4151-9/art-1/par-1/item-3: 附則第四十条第二項 → 地方税法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4151-9/art-40/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-40/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-2
- suppl-4151-9/art-1/par-1/item-3: 第三項 → 地方税法 附則第四十条第三項 (Supplementary Provisions, Article 40, paragraph (3)), suppl-4151-9/art-40/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-40/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-3
- suppl-4151-9/art-1/par-1/item-4: 次条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4151-9/art-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-2/par-1
- suppl-4151-9/art-1/par-1/item-4: 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-4151-9/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-2
- suppl-4151-9/art-1/par-1/item-4: 第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4151-9/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-3
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4151-9/art-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-5
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4151-9/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-6
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-4151-9/art-3/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-7
- suppl-4151-9/art-1/par-1/item-4: 第九項 → 地方税法 附則第三条第九項 (Supplementary Provisions, Article 3, paragraph (9)), suppl-4151-9/art-3/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-9
- suppl-4151-9/art-1/par-1/item-4: 第十一項 → 地方税法 附則第三条第十一項 (Supplementary Provisions, Article 3, paragraph (11)), suppl-4151-9/art-3/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-11
- suppl-4151-9/art-1/par-1/item-4: 第十六項 → 地方税法 附則第三条第十六項 (Supplementary Provisions, Article 3, paragraph (16)), suppl-4151-9/art-3/par-16 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-16
- suppl-4151-9/art-1/par-1/item-4: 第十八項 → 地方税法 附則第三条第十八項 (Supplementary Provisions, Article 3, paragraph (18)), suppl-4151-9/art-3/par-18 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-18
- suppl-4151-9/art-1/par-1/item-4: 第十九項 → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4151-9/art-3/par-19 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-19
- suppl-4151-9/art-1/par-1/item-4: 附則第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4151-9/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-2
- suppl-4151-9/art-1/par-1/item-4: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4151-9/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-3
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-4151-9/art-10/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-5
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-4151-9/art-10/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-6
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-4151-9/art-10/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-7
- suppl-4151-9/art-1/par-1/item-4: 第九項 → 地方税法 附則第十条第九項 (Supplementary Provisions, Article 10, paragraph (9)), suppl-4151-9/art-10/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-9
- suppl-4151-9/art-1/par-1/item-4: 第十一項 → 地方税法 附則第十条第十一項 (Supplementary Provisions, Article 10, paragraph (11)), suppl-4151-9/art-10/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-11
- suppl-4151-9/art-1/par-1/item-5: 附則第十一条第四項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4151-9/art-11/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-4
- suppl-4151-9/art-1/par-1/item-5: 附則第四十条第一項 → 地方税法 附則第四十条第一項 (Supplementary Provisions, Article 40, paragraph (1)), suppl-4151-9/art-40/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-1
- suppl-4151-9/art-1/par-1/item-5: 第四項 → 地方税法 附則第四十条第四項 (Supplementary Provisions, Article 40, paragraph (4)), suppl-4151-9/art-40/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-40/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-4
- suppl-4151-9/art-1/par-1/item-6: 社債等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項 → e-Gov law 413AC0000000075, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- suppl-4151-9/art-1/par-1/item-6: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4151-9/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-2/par-2
- suppl-4151-9/art-1/par-1/item-6: 附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4151-9/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-1
- suppl-4151-9/art-1/par-1/item-6: 第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4151-9/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-4
- suppl-4151-9/art-1/par-1/item-6: 第六項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4151-9/art-4/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-6
- suppl-4151-9/art-1/par-1/item-6: 第七項 → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-4151-9/art-4/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-7
- suppl-4151-9/art-1/par-1/item-6: 第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4151-9/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-5
- suppl-4151-9/art-1/par-1/item-6: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4151-9/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-9
- suppl-4151-9/art-1/par-1/item-6: 第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4151-9/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-3
- suppl-4151-9/art-1/par-1/item-7: 附則第十一条第九項 → 地方税法 附則第十一条第九項 (Supplementary Provisions, Article 11, paragraph (9)), suppl-4151-9/art-11/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-9
- suppl-4151-9/art-1/par-1/item-7: 第十一項 → 地方税法 附則第十一条第十一項 (Supplementary Provisions, Article 11, paragraph (11)), suppl-4151-9/art-11/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-11
- suppl-4151-9/art-1/par-1/item-7: 第十八条第三項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4151-9/art-18/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-3
- suppl-4151-9/art-1/par-1/item-7: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-4151-9/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-4
- suppl-4151-9/art-1/par-1/item-9: 附則第十六条第三項 → 地方税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4151-9/art-16/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-16/par-3
- suppl-4151-9/art-1/par-1/item-10: 附則第十一条第八項 → 地方税法 附則第十一条第八項 (Supplementary Provisions, Article 11, paragraph (8)), suppl-4151-9/art-11/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-8
- suppl-4151-9/art-2/par-1: 附則第三条の二第一項 → 地方税法 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-3251-226/art-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-1
- suppl-4151-9/art-2/par-2: 新法附則第三条の二第二項 → 地方税法 附則第三条の二第二項 (Supplementary Provisions, Article 3-2, paragraph (2)), suppl-3251-226/art-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-2
- suppl-4151-9/art-3/par-2: 新法附則第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2
- suppl-4151-9/art-3/par-2: 第六項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-6
- suppl-4151-9/art-3/par-2: 第七項 → 地方税法 附則第三十五条の二第七項 (Supplementary Provisions, Article 35-2, paragraph (7)), suppl-3251-226/art-35-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-7
- suppl-4151-9/art-3/par-2: 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-4151-9/art-3/par-3: 新法附則第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2
- suppl-4151-9/art-3/par-3: 第六項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-6
- suppl-4151-9/art-3/par-3: 第七項 → 地方税法 附則第三十五条の二第七項 (Supplementary Provisions, Article 35-2, paragraph (7)), suppl-3251-226/art-35-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-7
- suppl-4151-9/art-3/par-3: 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-4151-9/art-3/par-3: 新法附則第三十五条の四第二項第四号 → 地方税法 附則第三十五条の四第二項第四号 (Supplementary Provisions, Article 35-4, paragraph (2), item (iv)), suppl-3251-226/art-35-4/par-2/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-4
- suppl-4151-9/art-3/par-3: 第三十七条の二 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- suppl-4151-9/art-3/par-3: 第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3
- suppl-4151-9/art-3/par-4: 新法附則第三十五条の二の二 → 地方税法 附則第三十五条の二の二 (Supplementary Provisions, Article 35-2-2), suppl-3251-226/art-35-2-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2
- suppl-4151-9/art-3/par-4: 第三十五条の四の二 → 地方税法 附則第三十五条の四の二 (Supplementary Provisions, Article 35-4-2), suppl-3251-226/art-35-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2
- suppl-4151-9/art-3/par-5: 新法第三十二条第十二項から第十五項まで → 地方税法 第三十二条第十二項 (Article 32, paragraph (12)), art-32/par-12 — https://japanlaw.org/ja/local-tax-act/art-32/par-12 · https://japanlaw.org/l/325AC0000000226/art-32/par-12
- suppl-4151-9/art-3/par-5: 新法第三十二条第十二項から第十五項まで → 地方税法 第三十二条第十三項 (Article 32, paragraph (13)), art-32/par-13 — https://japanlaw.org/ja/local-tax-act/art-32/par-13 · https://japanlaw.org/l/325AC0000000226/art-32/par-13
- suppl-4151-9/art-3/par-5: 新法第三十二条第十二項から第十五項まで → 地方税法 第三十二条第十四項 (Article 32, paragraph (14)), art-32/par-14 — https://japanlaw.org/ja/local-tax-act/art-32/par-14 · https://japanlaw.org/l/325AC0000000226/art-32/par-14
- suppl-4151-9/art-3/par-5: 新法第三十二条第十二項から第十五項まで → 地方税法 第三十二条第十五項 (Article 32, paragraph (15)), art-32/par-15 — https://japanlaw.org/ja/local-tax-act/art-32/par-15 · https://japanlaw.org/l/325AC0000000226/art-32/par-15
- suppl-4151-9/art-3/par-5: 第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3
- suppl-4151-9/art-3/par-6: 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-4151-9/art-3/par-6: 第三十七条の二 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- suppl-4151-9/art-3/par-6: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4151-9/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6
- suppl-4151-9/art-3/par-6: 第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4151-9/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-34
- suppl-4151-9/art-3/par-7: 新法附則第三十五条の二の三第二項 → 地方税法 附則第三十五条の二の三第二項 (Supplementary Provisions, Article 35-2-3, paragraph (2)), suppl-3251-226/art-35-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-2
- suppl-4151-9/art-3/par-7: 同条 → 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-4151-9/art-3/par-8: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3
- suppl-4151-9/art-3/par-8: 同条第八項 → 地方税法 附則第三十五条の三第八項 (Supplementary Provisions, Article 35-3, paragraph (8)), suppl-3251-226/art-35-3/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-8
- suppl-4151-9/art-3/par-13: 第十九項 → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4151-9/art-3/par-19 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-19
- suppl-4151-9/art-3/par-13: この項 → 地方税法 附則第三条第十三項 (Supplementary Provisions, Article 3, paragraph (13)), suppl-4151-9/art-3/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-13
- suppl-4151-9/art-3/par-13: 附則第十条第十三項 → 地方税法 附則第十条第十三項 (Supplementary Provisions, Article 10, paragraph (13)), suppl-4151-9/art-10/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-13
- suppl-4151-9/art-3/par-14: 新法第五十三条第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000226/art-53/par-2
- suppl-4151-9/art-3/par-14: この項 → 地方税法 附則第三条第十四項 (Supplementary Provisions, Article 3, paragraph (14)), suppl-4151-9/art-3/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-14
- suppl-4151-9/art-3/par-15: 新法附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3251-226/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8
- suppl-4151-9/art-3/par-15: この項 → 地方税法 附則第三条第十五項 (Supplementary Provisions, Article 3, paragraph (15)), suppl-4151-9/art-3/par-15 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-15
- suppl-4151-9/art-3/par-16: 新法第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14
- suppl-4151-9/art-3/par-16: この項 → 地方税法 附則第三条第十六項 (Supplementary Provisions, Article 3, paragraph (16)), suppl-4151-9/art-3/par-16 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-16
- suppl-4151-9/art-3/par-18: 新法第二十三条第一項第十五号 → 地方税法 第二十三条第一項第十五号 (Article 23, paragraph (1), item (xv)), art-23/par-1/item-15 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-15
- suppl-4151-9/art-3/par-18: この項 → 地方税法 附則第三条第十八項 (Supplementary Provisions, Article 3, paragraph (18)), suppl-4151-9/art-3/par-18 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-18
- suppl-4151-9/art-3/par-19: 新法第二十三条第一項第十六号 → 地方税法 第二十三条第一項第十六号 (Article 23, paragraph (1), item (xvi)), art-23/par-1/item-16 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-16
- suppl-4151-9/art-3/par-19: この項 → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4151-9/art-3/par-19 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-19
- suppl-4151-9/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-4151-9/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-1
- suppl-4151-9/art-4/par-1: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4151-9/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-3
- suppl-4151-9/art-4/par-1: 附則第二十一条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4151-9/art-21 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21
- suppl-4151-9/art-4/par-2: 新法第七十二条の十三第八項 → 地方税法 第七十二条の十三第八項 (Article 72-13, paragraph (8)), art-72-13/par-8 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8
- suppl-4151-9/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-4151-9/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-2
- suppl-4151-9/art-4/par-4: 新法第七十二条の二十六第七項 → 地方税法 第七十二条の二十六第八項 (Article 72-26, paragraph (8)), art-72-26/par-8 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-8
- suppl-4151-9/art-4/par-4: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4151-9/art-4/par-5: 新法第七十二条の四十三第二項 → 地方税法 第七十二条の四十三第二項 (Article 72-43, paragraph (2)), art-72-43/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-2
- suppl-4151-9/art-4/par-6: 新法第七十二条の四十九の十二第三項 → 地方税法 第七十二条の四十九の十二第三項 (Article 72-49-12, paragraph (3)), art-72-49-12/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-3
- suppl-4151-9/art-4/par-7: 新法第七十二条の四十九の十二第三項 → 地方税法 第七十二条の四十九の十二第三項 (Article 72-49-12, paragraph (3)), art-72-49-12/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-3
- suppl-4151-9/art-5/par-1: 新法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/ja/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87
- suppl-4151-9/art-5/par-1: 消費税法（昭和六十三年法律第百八号）第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- suppl-4151-9/art-5/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- suppl-4151-9/art-5/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6
- suppl-4151-9/art-6/par-3: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1
- suppl-4151-9/art-6/par-3: 第二項 → 地方税法 附則第十一条の五第二項 (Supplementary Provisions, Article 11-5, paragraph (2)), suppl-3251-226/art-11-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-2
- suppl-4151-9/art-6/par-4: 次項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4151-9/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-5
- suppl-4151-9/art-6/par-4: 新法附則第十一条の五第三項 → 地方税法 附則第十一条の五第三項 (Supplementary Provisions, Article 11-5, paragraph (3)), suppl-3251-226/art-11-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-3
- suppl-4151-9/art-6/par-4: 新法第七十三条の十四第八項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-9
- suppl-4151-9/art-6/par-4: 第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11
- suppl-4151-9/art-6/par-4: 第十二項 → 地方税法 第七十三条の十四第十三項 (Article 73-14, paragraph (13)), art-73-14/par-13 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-13 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-13
- suppl-4151-9/art-6/par-4: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1
- suppl-4151-9/art-6/par-4: 附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4151-9/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-3
- suppl-4151-9/art-6/par-5: 新法第七十三条の十四第八項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-9
- suppl-4151-9/art-6/par-5: 同条第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11
- suppl-4151-9/art-6/par-5: 同条第十二項 → 地方税法 第七十三条の十四第十三項 (Article 73-14, paragraph (13)), art-73-14/par-13 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-13 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-13
- suppl-4151-9/art-6/par-5: 新法附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3251-226/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-3
- suppl-4151-9/art-6/par-5: 附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4151-9/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-3
- suppl-4151-9/art-6/par-5: 新法第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1
- suppl-4151-9/art-6/par-5: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1
- suppl-4151-9/art-6/par-6: 前項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4151-9/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-5
- suppl-4151-9/art-6/par-6: 新法第七十三条の十四第八項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-9
- suppl-4151-9/art-6/par-6: 第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11
- suppl-4151-9/art-6/par-6: 第十二項 → 地方税法 第七十三条の十四第十三項 (Article 73-14, paragraph (13)), art-73-14/par-13 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-13 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-13
- suppl-4151-9/art-6/par-6: 附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4151-9/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-3
- suppl-4151-9/art-6/par-7: 小笠原諸島振興開発特別措置法（昭和四十四年法律第七十九号）第十六条第一項 → e-Gov law 344AC0000000079, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- suppl-4151-9/art-6/par-7: 新法第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1
- suppl-4151-9/art-6/par-7: 新法附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-1
- suppl-4151-9/art-6/par-7: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-2
- suppl-4151-9/art-6/par-7: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1
- suppl-4151-9/art-6/par-8: 小笠原諸島振興開発特別措置法第十六条第一項 → e-Gov law 344AC0000000079, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- suppl-4151-9/art-6/par-8: 新法附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-1
- suppl-4151-9/art-6/par-8: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-2
- suppl-4151-9/art-7/par-1: 次項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4151-9/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2
- suppl-4151-9/art-7/par-1: 第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4151-9/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3
- suppl-4151-9/art-7/par-2: 地方税法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-4151-9/art-7/par-2: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-4151-9/art-7/par-2: 同法第七十四条の六第一項第一号 → 地方税法 第七十四条の六第一項第一号 (Article 74-6, paragraph (1), item (i)), art-74-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-1
- suppl-4151-9/art-7/par-2: 第二号 → 地方税法 第七十四条の六第一項第二号 (Article 74-6, paragraph (1), item (ii)), art-74-6/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-2
- suppl-4151-9/art-7/par-2: この項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4151-9/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2
- suppl-4151-9/art-7/par-2: 第七項 → 地方税法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-4151-9/art-7/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-7
- suppl-4151-9/art-7/par-2/item-1: 次号 → 地方税法 附則第七条第二項第二号 (Supplementary Provisions, Article 7, paragraph (2), item (ii)), suppl-4151-9/art-7/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2/item-2
- suppl-4151-9/art-7/par-3: 前項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4151-9/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2
- suppl-4151-9/art-7/par-3/item-1: たばこ税法（昭和五十九年法律第七十二号）第二条第二項 → e-Gov law 359AC0000000072, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-4151-9/art-7/par-3/item-1: この号 → 地方税法 附則第七条第三項第一号 (Supplementary Provisions, Article 7, paragraph (3), item (i)), suppl-4151-9/art-7/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3/item-1
- suppl-4151-9/art-7/par-3/item-2: 前号 → 地方税法 附則第七条第三項第一号 (Supplementary Provisions, Article 7, paragraph (3), item (i)), suppl-4151-9/art-7/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3/item-1
- suppl-4151-9/art-7/par-3/item-2: 前項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4151-9/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2
- suppl-4151-9/art-7/par-4: 第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4151-9/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2
- suppl-4151-9/art-7/par-4: 前項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4151-9/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3
- suppl-4151-9/art-7/par-4: 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-4151-9/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3
- suppl-4151-9/art-7/par-5: 第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4151-9/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3
- suppl-4151-9/art-7/par-5: 同項第二号 → 地方税法 附則第七条第三項第二号 (Supplementary Provisions, Article 7, paragraph (3), item (ii)), suppl-4151-9/art-7/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3/item-2
- suppl-4151-9/art-7/par-6: 第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4151-9/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2
- suppl-4151-9/art-7/par-6: 前項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4151-9/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-5
- suppl-4151-9/art-7/par-6: 新法第七十四条の六 → 地方税法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/ja/local-tax-act/art-74-6 · https://japanlaw.org/l/325AC0000000226/art-74-6
- suppl-4151-9/art-7/par-6: 第七十四条の十 → 地方税法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/ja/local-tax-act/art-74-10 · https://japanlaw.org/l/325AC0000000226/art-74-10
- suppl-4151-9/art-7/par-6: 第七十四条の十一 → 地方税法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/ja/local-tax-act/art-74-11 · https://japanlaw.org/l/325AC0000000226/art-74-11
- suppl-4151-9/art-7/par-6: 第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/ja/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4151-9/art-7/par-6: 第七十四条の四第二項 → 地方税法 第七十四条の四第二項 (Article 74-4, paragraph (2)), art-74-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2
- suppl-4151-9/art-7/par-6: 前項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1
- suppl-4151-9/art-7/par-6: 第七十四条の十二第一項 → 地方税法 第七十四条の十二第一項 (Article 74-12, paragraph (1)), art-74-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-1
- suppl-4151-9/art-7/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4151-9/art-7/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4151-9/art-7/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4151-9/art-7/par-6: 平成十五年改正法附則第七条第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4151-9/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3
- suppl-4151-9/art-7/par-6: 第七十四条の十二第二項 → 地方税法 第七十四条の十二第二項 (Article 74-12, paragraph (2)), art-74-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-2
- suppl-4151-9/art-7/par-6: 第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- suppl-4151-9/art-7/par-6: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4151-9/art-7/par-6: 第七十四条の二十一第一項 → 地方税法 第七十四条の二十一第一項 (Article 74-21, paragraph (1)), art-74-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-1
- suppl-4151-9/art-7/par-6: 第七十四条の二十一第二項 → 地方税法 第七十四条の二十一第二項 (Article 74-21, paragraph (2)), art-74-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2
- suppl-4151-9/art-7/par-6: 第七十四条の二十二第一項 → 地方税法 第七十四条の二十二第一項 (Article 74-22, paragraph (1)), art-74-22/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1
- suppl-4151-9/art-7/par-6: 第七十四条の二十二第三項 → 地方税法 第七十四条の二十二第三項 (Article 74-22, paragraph (3)), art-74-22/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-3
- suppl-4151-9/art-7/par-6: 第七十四条の十三第一項 → 地方税法 第七十四条の十三第一項 (Article 74-13, paragraph (1)), art-74-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-13/par-1
- suppl-4151-9/art-7/par-7: 第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4151-9/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2
- suppl-4151-9/art-7/par-7: 新法第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/ja/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4151-9/art-7/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4151-9/art-7/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4151-9/art-7/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4151-9/art-7/par-7: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4151-9/art-8/par-1: 新法第七十五条の二 → 地方税法 第七十五条の二 (Article 75-2), art-75-2 — https://japanlaw.org/ja/local-tax-act/art-75-2 · https://japanlaw.org/l/325AC0000000226/art-75-2
- suppl-4151-9/art-8/par-1: 第七十五条の三 → 地方税法 第七十五条の三 (Article 75-3), art-75-3 — https://japanlaw.org/ja/local-tax-act/art-75-3 · https://japanlaw.org/l/325AC0000000226/art-75-3
- suppl-4151-9/art-9/par-1: 新法附則第十二条の三第一項 → 地方税法 附則第十二条の三第一項 (Supplementary Provisions, Article 12-3, paragraph (1)), suppl-3251-226/art-12-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1
- suppl-4151-9/art-9/par-1: 第三項 → 地方税法 附則第十二条の三第三項 (Supplementary Provisions, Article 12-3, paragraph (3)), suppl-3251-226/art-12-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-3
- suppl-4151-9/art-10/par-2: 新法附則第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2
- suppl-4151-9/art-10/par-2: 第六項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-6
- suppl-4151-9/art-10/par-2: 第七項 → 地方税法 附則第三十五条の二第七項 (Supplementary Provisions, Article 35-2, paragraph (7)), suppl-3251-226/art-35-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-7
- suppl-4151-9/art-10/par-2: 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-4151-9/art-10/par-3: 新法附則第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2
- suppl-4151-9/art-10/par-3: 第六項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-6
- suppl-4151-9/art-10/par-3: 第七項 → 地方税法 附則第三十五条の二第七項 (Supplementary Provisions, Article 35-2, paragraph (7)), suppl-3251-226/art-35-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-7
- suppl-4151-9/art-10/par-3: 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-4151-9/art-10/par-3: 新法附則第三十五条の四第四項 → 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-4151-9/art-10/par-3: 同条第二項第四号 → 地方税法 附則第三十五条の四第二項第四号 (Supplementary Provisions, Article 35-4, paragraph (2), item (iv)), suppl-3251-226/art-35-4/par-2/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-4
- suppl-4151-9/art-10/par-3: 第三百十四条の七 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7
- suppl-4151-9/art-10/par-3: 第三百十四条の八第一項 → 地方税法 第三百十四条の八第一項 (Article 314-8, paragraph (1)), art-314-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-8/par-1
- suppl-4151-9/art-10/par-4: 新法附則第三十五条の二の二 → 地方税法 附則第三十五条の二の二 (Supplementary Provisions, Article 35-2-2), suppl-3251-226/art-35-2-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2
- suppl-4151-9/art-10/par-4: 第三十五条の四の二 → 地方税法 附則第三十五条の四の二 (Supplementary Provisions, Article 35-4-2), suppl-3251-226/art-35-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2
- suppl-4151-9/art-10/par-5: 新法第三百十三条第十二項から第十五項まで → 地方税法 第三百十三条第十二項 (Article 313, paragraph (12)), art-313/par-12 — https://japanlaw.org/ja/local-tax-act/art-313/par-12 · https://japanlaw.org/l/325AC0000000226/art-313/par-12
- suppl-4151-9/art-10/par-5: 新法第三百十三条第十二項から第十五項まで → 地方税法 第三百十三条第十三項 (Article 313, paragraph (13)), art-313/par-13 — https://japanlaw.org/ja/local-tax-act/art-313/par-13 · https://japanlaw.org/l/325AC0000000226/art-313/par-13
- suppl-4151-9/art-10/par-5: 新法第三百十三条第十二項から第十五項まで → 地方税法 第三百十三条第十四項 (Article 313, paragraph (14)), art-313/par-14 — https://japanlaw.org/ja/local-tax-act/art-313/par-14 · https://japanlaw.org/l/325AC0000000226/art-313/par-14
- suppl-4151-9/art-10/par-5: 新法第三百十三条第十二項から第十五項まで → 地方税法 第三百十三条第十五項 (Article 313, paragraph (15)), art-313/par-15 — https://japanlaw.org/ja/local-tax-act/art-313/par-15 · https://japanlaw.org/l/325AC0000000226/art-313/par-15
- suppl-4151-9/art-10/par-5: 第三百十四条の八 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/art-314-8 · https://japanlaw.org/l/325AC0000000226/art-314-8
- suppl-4151-9/art-10/par-6: 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-4151-9/art-10/par-6: 第三百十四条の七 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7
- suppl-4151-9/art-10/par-6: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4151-9/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6
- suppl-4151-9/art-10/par-6: 第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4151-9/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-34
- suppl-4151-9/art-10/par-7: 新法附則第三十五条の二の三第四項 → 地方税法 附則第三十五条の二の三第四項 (Supplementary Provisions, Article 35-2-3, paragraph (4)), suppl-3251-226/art-35-2-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-4
- suppl-4151-9/art-10/par-7: 同条第二項 → 地方税法 附則第三十五条の二の三第二項 (Supplementary Provisions, Article 35-2-3, paragraph (2)), suppl-3251-226/art-35-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-2
- suppl-4151-9/art-10/par-7: 同条 → 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-4151-9/art-10/par-8: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3
- suppl-4151-9/art-10/par-8: 同条第八項 → 地方税法 附則第三十五条の三第八項 (Supplementary Provisions, Article 35-3, paragraph (8)), suppl-3251-226/art-35-3/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-8
- suppl-4151-9/art-10/par-14: 新法第三百二十一条の八第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-2
- suppl-4151-9/art-10/par-14: この項 → 地方税法 附則第十条第十四項 (Supplementary Provisions, Article 10, paragraph (14)), suppl-4151-9/art-10/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-14
- suppl-4151-9/art-10/par-15: 新法附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3251-226/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8
- suppl-4151-9/art-10/par-15: この項 → 地方税法 附則第十条第十五項 (Supplementary Provisions, Article 10, paragraph (15)), suppl-4151-9/art-10/par-15 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-15
- suppl-4151-9/art-11/par-2: 新法第三百四十三条第六項 → 地方税法 第三百四十三条第七項 (Article 343, paragraph (7)), art-343/par-7 — https://japanlaw.org/ja/local-tax-act/art-343/par-7 · https://japanlaw.org/l/325AC0000000226/art-343/par-7
- suppl-4151-9/art-11/par-2: 第三百四十八条第二項第二号 → 地方税法 第三百四十八条第二項第二号 (Article 348, paragraph (2), item (ii)), art-348/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2
- suppl-4151-9/art-11/par-2: 第十一号の二 → 地方税法 第三百四十八条第二項第十一号の二 (Article 348, paragraph (2), item (xi-2)), art-348/par-2/item-11-2 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-11-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-11-2
- suppl-4151-9/art-11/par-2: 第十一号の五 → 地方税法 第三百四十八条第二項第十一号の五 (Article 348, paragraph (2), item (xi-5)), art-348/par-2/item-11-5 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-11-5 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-11-5
- suppl-4151-9/art-11/par-2: 第十七号から第十八号まで → 地方税法 第三百四十八条第二項第十七号 (Article 348, paragraph (2), item (xvii)), art-348/par-2/item-17 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-17 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-17
- suppl-4151-9/art-11/par-2: 第十七号から第十八号まで → 地方税法 第三百四十八条第二項第十八号 (Article 348, paragraph (2), item (xviii)), art-348/par-2/item-18 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-18 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-18
- suppl-4151-9/art-11/par-2: 第二十八号から第三十号まで → 地方税法 第三百四十八条第二項第二十八号 (Article 348, paragraph (2), item (xxviii)), art-348/par-2/item-28 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-28 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-28
- suppl-4151-9/art-11/par-2: 第二十八号から第三十号まで → 地方税法 第三百四十八条第二項第二十九号 (Article 348, paragraph (2), item (xxix)), art-348/par-2/item-29 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-29
- suppl-4151-9/art-11/par-2: 第二十八号から第三十号まで → 地方税法 第三百四十八条第二項第三十号 (Article 348, paragraph (2), item (xxx)), art-348/par-2/item-30 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-30 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-30
- suppl-4151-9/art-11/par-2: 第三十三号から第三十八号まで → 地方税法 第三百四十八条第二項第三十三号 (Article 348, paragraph (2), item (xxxiii)), art-348/par-2/item-33 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-33 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-33
- suppl-4151-9/art-11/par-2: 第三十三号から第三十八号まで → 地方税法 第三百四十八条第二項第三十四号 (Article 348, paragraph (2), item (xxxiv)), art-348/par-2/item-34 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-34 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-34
- suppl-4151-9/art-11/par-2: 第三十三号から第三十八号まで → 地方税法 第三百四十八条第二項第三十五号 (Article 348, paragraph (2), item (xxxv)), art-348/par-2/item-35 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-35 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-35
- suppl-4151-9/art-11/par-2: 第三十三号から第三十八号まで → 地方税法 第三百四十八条第二項第三十六号 (Article 348, paragraph (2), item (xxxvi)), art-348/par-2/item-36 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-36 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-36
- suppl-4151-9/art-11/par-2: 第三十三号から第三十八号まで → 地方税法 第三百四十八条第二項第三十七号 (Article 348, paragraph (2), item (xxxvii)), art-348/par-2/item-37 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-37 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-37
- suppl-4151-9/art-11/par-2: 第三十三号から第三十八号まで → 地方税法 第三百四十八条第二項第三十八号 (Article 348, paragraph (2), item (xxxviii)), art-348/par-2/item-38 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-38 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-38
- suppl-4151-9/art-11/par-2: 第五項 → 地方税法 第三百四十八条第五項 (Article 348, paragraph (5)), art-348/par-5 — https://japanlaw.org/ja/local-tax-act/art-348/par-5 · https://japanlaw.org/l/325AC0000000226/art-348/par-5
- suppl-4151-9/art-11/par-2: 第三百四十九条の三第五項 → 地方税法 第三百四十九条の三第四項 (Article 349-3, paragraph (4)), art-349-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-4
- suppl-4151-9/art-11/par-2: 第十七項 → 地方税法 第三百四十九条の三第十六項 (Article 349-3, paragraph (16)), art-349-3/par-16 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-16 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-16
- suppl-4151-9/art-11/par-2: 第二十一項 → 地方税法 第三百四十九条の三第二十項 (Article 349-3, paragraph (20)), art-349-3/par-20 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-20 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-20
- suppl-4151-9/art-11/par-2: 第二十二項 → 地方税法 第三百四十九条の三第二十一項 (Article 349-3, paragraph (21)), art-349-3/par-21 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-21 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-21
- suppl-4151-9/art-11/par-2: 第二十四項から第二十六項まで → 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-4151-9/art-11/par-2: 第二十四項から第二十六項まで → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-24 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-24
- suppl-4151-9/art-11/par-2: 第二十四項から第二十六項まで → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25
- suppl-4151-9/art-11/par-4: 新法第三百四十八条第二項第十九号 → 地方税法 第三百四十八条第二項第十九号 (Article 348, paragraph (2), item (xix)), art-348/par-2/item-19 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-19 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-19
- suppl-4151-9/art-11/par-6: 新法第三百四十九条の三第二項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-1
- suppl-4151-9/art-11/par-7: 新法第三百四十九条の三第十二項 → 地方税法 第三百四十九条の三第十一項 (Article 349-3, paragraph (11)), art-349-3/par-11 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-11
- suppl-4151-9/art-11/par-8: 新法第三百四十九条の三第二十項 → 地方税法 第三百四十九条の三第十九項 (Article 349-3, paragraph (19)), art-349-3/par-19 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-19 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-19
- suppl-4151-9/art-11/par-8: この項 → 地方税法 附則第十一条第八項 (Supplementary Provisions, Article 11, paragraph (8)), suppl-4151-9/art-11/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-8
- suppl-4151-9/art-11/par-9: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第二十七項 (Article 349-3, paragraph (27)), art-349-3/par-27 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-27 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-27
- suppl-4151-9/art-11/par-9: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第二十八項 (Article 349-3, paragraph (28)), art-349-3/par-28 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-28 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-28
- suppl-4151-9/art-11/par-9: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29
- suppl-4151-9/art-11/par-9: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第三十項 (Article 349-3, paragraph (30)), art-349-3/par-30 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-30 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-30
- suppl-4151-9/art-11/par-10: 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-4151-9/art-12/par-1: 新法附則第十七条第二号 → 地方税法 附則第十七条第一項第二号 (Supplementary Provisions, Article 17, paragraph (1), item (ii)), suppl-3251-226/art-17/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-2
- suppl-4151-9/art-12/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/ja/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2
- suppl-4151-9/art-12/par-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1
- suppl-4151-9/art-12/par-1: 新法附則第十八条の二 → 地方税法 附則第十八条の二 (Supplementary Provisions, Article 18-2), suppl-3251-226/art-18-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2
- suppl-4151-9/art-12/par-1: 新法附則第二十五条第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1
- suppl-4151-9/art-12/par-1: 新法附則第二十五条の二 → 地方税法 附則第二十五条の二 (Supplementary Provisions, Article 25-2), suppl-3251-226/art-25-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-2
- suppl-4151-9/art-12/par-1: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4151-9/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12
- suppl-4151-9/art-12/par-2: 前項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4151-9/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-1
- suppl-4151-9/art-12/par-2: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4151-9/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12
- suppl-4151-9/art-12/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-4151-9/art-12/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- suppl-4151-9/art-12/par-3: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4151-9/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-1
- suppl-4151-9/art-12/par-4: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4151-9/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-1
- suppl-4151-9/art-12/par-4: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4151-9/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-2
- suppl-4151-9/art-13/par-1: 新法附則第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3
- suppl-4151-9/art-13/par-1: 地方税法附則第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- suppl-4151-9/art-13/par-2: 前項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4151-9/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-1
- suppl-4151-9/art-13/par-2: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4151-9/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-4151-9/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-3
- suppl-4151-9/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-4151-9/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-2
- suppl-4151-9/art-13/par-2: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4151-9/art-13/par-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4151-9/art-13/par-3: 第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4151-9/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-1
- suppl-4151-9/art-13/par-3: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4151-9/art-13/par-3: この項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4151-9/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-3
- suppl-4151-9/art-13/par-3: 新法附則第十七条第五号 → 地方税法 附則第十七条第一項第五号 (Supplementary Provisions, Article 17, paragraph (1), item (v)), suppl-3251-226/art-17/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-5
- suppl-4151-9/art-13/par-3: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4151-9/art-13/par-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4151-9/art-13/par-4: 第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4151-9/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-1
- suppl-4151-9/art-13/par-4: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4151-9/art-13/par-4: この項 → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4151-9/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-4
- suppl-4151-9/art-13/par-4: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4151-9/art-13/par-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4151-9/art-13/par-4: 第十八条の二 → 地方税法 附則第十八条の二 (Supplementary Provisions, Article 18-2), suppl-3251-226/art-18-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2
- suppl-4151-9/art-13/par-4: 前二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4151-9/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-2
- suppl-4151-9/art-13/par-4: 前二項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4151-9/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-3
- suppl-4151-9/art-13/par-5: 前三項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4151-9/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-2
- suppl-4151-9/art-13/par-5: 前三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4151-9/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-3
- suppl-4151-9/art-13/par-5: 前三項 → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4151-9/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-4
- suppl-4151-9/art-14/par-1: 次項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4151-9/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2
- suppl-4151-9/art-14/par-1: 第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4151-9/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3
- suppl-4151-9/art-14/par-2: 地方税法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-4151-9/art-14/par-2: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- suppl-4151-9/art-14/par-2: 同法第四百六十九条第一項第一号 → 地方税法 第四百六十九条第一項第一号 (Article 469, paragraph (1), item (i)), art-469/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-1
- suppl-4151-9/art-14/par-2: 第二号 → 地方税法 第四百六十九条第一項第二号 (Article 469, paragraph (1), item (ii)), art-469/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-2
- suppl-4151-9/art-14/par-2: この項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4151-9/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2
- suppl-4151-9/art-14/par-2: 第七項 → 地方税法 附則第十四条第七項 (Supplementary Provisions, Article 14, paragraph (7)), suppl-4151-9/art-14/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-7
- suppl-4151-9/art-14/par-2/item-1: 次号 → 地方税法 附則第十四条第二項第二号 (Supplementary Provisions, Article 14, paragraph (2), item (ii)), suppl-4151-9/art-14/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2/item-2
- suppl-4151-9/art-14/par-2/item-2: 新法附則第三十条の二第二項 → 地方税法 附則第三十条の二第二項 (Supplementary Provisions, Article 30-2, paragraph (2)), suppl-3251-226/art-30-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-2/par-2
- suppl-4151-9/art-14/par-3: 前項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4151-9/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2
- suppl-4151-9/art-14/par-3/item-1: たばこ税法第二条第二項 → e-Gov law 359AC0000000072, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-4151-9/art-14/par-3/item-1: この号 → 地方税法 附則第十四条第三項第一号 (Supplementary Provisions, Article 14, paragraph (3), item (i)), suppl-4151-9/art-14/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3/item-1
- suppl-4151-9/art-14/par-3/item-2: 前号 → 地方税法 附則第十四条第三項第一号 (Supplementary Provisions, Article 14, paragraph (3), item (i)), suppl-4151-9/art-14/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3/item-1
- suppl-4151-9/art-14/par-3/item-2: 前項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4151-9/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2
- suppl-4151-9/art-14/par-4: 第二項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4151-9/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2
- suppl-4151-9/art-14/par-4: 前項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4151-9/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3
- suppl-4151-9/art-14/par-4: 附則第七条第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4151-9/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3
- suppl-4151-9/art-14/par-5: 第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4151-9/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3
- suppl-4151-9/art-14/par-5: 同項第二号 → 地方税法 附則第十四条第三項第二号 (Supplementary Provisions, Article 14, paragraph (3), item (ii)), suppl-4151-9/art-14/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3/item-2
- suppl-4151-9/art-14/par-6: 第二項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4151-9/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2
- suppl-4151-9/art-14/par-6: 前項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4151-9/art-14/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-5
- suppl-4151-9/art-14/par-6: 新法第四百六十九条 → 地方税法 第四百六十九条 (Article 469), art-469 — https://japanlaw.org/ja/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469
- suppl-4151-9/art-14/par-6: 第四百七十三条 → 地方税法 第四百七十三条 (Article 473), art-473 — https://japanlaw.org/ja/local-tax-act/art-473 · https://japanlaw.org/l/325AC0000000226/art-473
- suppl-4151-9/art-14/par-6: 第四百七十四条 → 地方税法 第四百七十四条 (Article 474), art-474 — https://japanlaw.org/ja/local-tax-act/art-474 · https://japanlaw.org/l/325AC0000000226/art-474
- suppl-4151-9/art-14/par-6: 第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/ja/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4151-9/art-14/par-6: 第四百六十七条第二項 → 地方税法 第四百六十七条第二項 (Article 467, paragraph (2)), art-467/par-2 — https://japanlaw.org/ja/local-tax-act/art-467/par-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-2
- suppl-4151-9/art-14/par-6: 前項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/ja/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1
- suppl-4151-9/art-14/par-6: 第四百七十五条第一項 → 地方税法 第四百七十五条第一項 (Article 475, paragraph (1)), art-475/par-1 — https://japanlaw.org/ja/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1
- suppl-4151-9/art-14/par-6: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4151-9/art-14/par-6: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4151-9/art-14/par-6: 平成十五年改正法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-4151-9/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3
- suppl-4151-9/art-14/par-6: 第四百七十五条第二項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/ja/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- suppl-4151-9/art-14/par-6: 第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- suppl-4151-9/art-14/par-6: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4151-9/art-14/par-6: 第四百八十一条第一項 → 地方税法 第四百八十一条第一項 (Article 481, paragraph (1)), art-481/par-1 — https://japanlaw.org/ja/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1
- suppl-4151-9/art-14/par-6: 第四百八十一条第二項 → 地方税法 第四百八十一条第二項 (Article 481, paragraph (2)), art-481/par-2 — https://japanlaw.org/ja/local-tax-act/art-481/par-2 · https://japanlaw.org/l/325AC0000000226/art-481/par-2
- suppl-4151-9/art-14/par-6: 第四百八十二条第一項 → 地方税法 第四百八十二条第一項 (Article 482, paragraph (1)), art-482/par-1 — https://japanlaw.org/ja/local-tax-act/art-482/par-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1
- suppl-4151-9/art-14/par-6: 第四百八十二条第三項 → 地方税法 第四百八十二条第三項 (Article 482, paragraph (3)), art-482/par-3 — https://japanlaw.org/ja/local-tax-act/art-482/par-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-3
- suppl-4151-9/art-14/par-6: 第四百七十六条第一項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/ja/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
- suppl-4151-9/art-14/par-7: 第二項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4151-9/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2
- suppl-4151-9/art-14/par-7: 新法第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/ja/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4151-9/art-14/par-7: 新法第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4151-9/art-14/par-7: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4151-9/art-14/par-7: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4151-9/art-15/par-1: 新法第六百三条の二 → 地方税法 第六百三条の二 (Article 603-2), art-603-2 — https://japanlaw.org/ja/local-tax-act/art-603-2 · https://japanlaw.org/l/325AC0000000226/art-603-2
- suppl-4151-9/art-15/par-1: 第六百三条の二の二 → 地方税法 第六百三条の二の二 (Article 603-2-2), art-603-2-2 — https://japanlaw.org/ja/local-tax-act/art-603-2-2 · https://japanlaw.org/l/325AC0000000226/art-603-2-2
- suppl-4151-9/art-15/par-2: 新法第六百三条の二 → 地方税法 第六百三条の二 (Article 603-2), art-603-2 — https://japanlaw.org/ja/local-tax-act/art-603-2 · https://japanlaw.org/l/325AC0000000226/art-603-2
- suppl-4151-9/art-15/par-2: 第六百三条の二の二 → 地方税法 第六百三条の二の二 (Article 603-2-2), art-603-2-2 — https://japanlaw.org/ja/local-tax-act/art-603-2-2 · https://japanlaw.org/l/325AC0000000226/art-603-2-2
- suppl-4151-9/art-15/par-4: 第五百八十七条の二第一項 → 地方税法 第五百八十七条の二第一項 (Article 587-2, paragraph (1)), art-587-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-587-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-587-2/par-1
- suppl-4151-9/art-15/par-6: 新法第六百二条第一項第一号 → 地方税法 第六百二条第一項第一号 (Article 602, paragraph (1), item (i)), art-602/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-602/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1/item-1
- suppl-4151-9/art-15/par-9: 前二項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-4151-9/art-15/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-7
- suppl-4151-9/art-15/par-9: 前二項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-4151-9/art-15/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-8
- suppl-4151-9/art-15/par-10: 新法附則第三十一条第二項 → 地方税法 附則第三十一条第二項 (Supplementary Provisions, Article 31, paragraph (2)), suppl-3251-226/art-31/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31/par-2
- suppl-4151-9/art-15/par-10: 第三十一条の三第三項 → 地方税法 附則第三十一条の三第三項 (Supplementary Provisions, Article 31-3, paragraph (3)), suppl-3251-226/art-31-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-3
- suppl-4151-9/art-17/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-4151-9/art-17/par-1: この項 → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-4151-9/art-17/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-17/par-1
- suppl-4151-9/art-18/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-4151-9/art-18/par-2: 新法第三百四十九条の三第二十六項 → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25
- suppl-4151-9/art-18/par-2: 新法附則第十五条の二第二項 → 地方税法 附則第十五条の二第二項 (Supplementary Provisions, Article 15-2, paragraph (2)), suppl-3251-226/art-15-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2/par-2
- suppl-4151-9/art-18/par-3: 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-4151-9/art-18/par-3: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第二十七項 (Article 349-3, paragraph (27)), art-349-3/par-27 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-27 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-27
- suppl-4151-9/art-18/par-3: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第二十八項 (Article 349-3, paragraph (28)), art-349-3/par-28 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-28 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-28
- suppl-4151-9/art-18/par-3: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29
- suppl-4151-9/art-18/par-3: 新法第三百四十九条の三第二十八項から第三十一項まで → 地方税法 第三百四十九条の三第三十項 (Article 349-3, paragraph (30)), art-349-3/par-30 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-30 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-30
- suppl-4151-9/art-18/par-4: 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-4151-9/art-19/par-1: 新法附則第十七条第三号 → 地方税法 附則第十七条第一項第三号 (Supplementary Provisions, Article 17, paragraph (1), item (iii)), suppl-3251-226/art-17/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-3
- suppl-4151-9/art-19/par-1: 新法附則第十七条第四号 → 地方税法 附則第十七条第一項第四号 (Supplementary Provisions, Article 17, paragraph (1), item (iv)), suppl-3251-226/art-17/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-4
- suppl-4151-9/art-19/par-1/item-1: 次号 → 地方税法 附則第十九条第一項第二号 (Supplementary Provisions, Article 19, paragraph (1), item (ii)), suppl-4151-9/art-19/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
- suppl-4151-9/art-19/par-1/item-1: 第三号 → 地方税法 附則第十九条第一項第三号 (Supplementary Provisions, Article 19, paragraph (1), item (iii)), suppl-4151-9/art-19/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3
- suppl-4151-9/art-19/par-1/item-1: 附則第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4151-9/art-27 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-27
- suppl-4151-9/art-19/par-1/item-1: この項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4151-9/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1
- suppl-4151-9/art-19/par-1/item-1/sub-1: この号 → 地方税法 附則第十九条第一項第一号 (Supplementary Provisions, Article 19, paragraph (1), item (i)), suppl-4151-9/art-19/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1
- suppl-4151-9/art-19/par-1/item-1/sub-2: この号 → 地方税法 附則第十九条第一項第一号 (Supplementary Provisions, Article 19, paragraph (1), item (i)), suppl-4151-9/art-19/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1
- suppl-4151-9/art-19/par-1/item-2: この項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4151-9/art-19/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1
- suppl-4151-9/art-19/par-1/item-2/sub-1: この号 → 地方税法 附則第十九条第一項第二号 (Supplementary Provisions, Article 19, paragraph (1), item (ii)), suppl-4151-9/art-19/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
- suppl-4151-9/art-19/par-1/item-2/sub-2: この号 → 地方税法 附則第十九条第一項第二号 (Supplementary Provisions, Article 19, paragraph (1), item (ii)), suppl-4151-9/art-19/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
- suppl-4151-9/art-19/par-1/item-3/sub-1: この号 → 地方税法 附則第十九条第一項第三号 (Supplementary Provisions, Article 19, paragraph (1), item (iii)), suppl-4151-9/art-19/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3
- suppl-4151-9/art-19/par-1/item-3/sub-2: この号 → 地方税法 附則第十九条第一項第三号 (Supplementary Provisions, Article 19, paragraph (1), item (iii)), suppl-4151-9/art-19/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-3
- suppl-4151-9/art-19/par-2: 新法附則第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- suppl-4151-9/art-19/par-2: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4151-9/art-19/par-2: 新法附則第十八条の三第二項第一号 → 地方税法 附則第十八条の三第二項第一号 (Supplementary Provisions, Article 18-3, paragraph (2), item (i)), suppl-3251-226/art-18-3/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-2/item-1
- suppl-4151-9/art-19/par-2: 前項第一号 → 地方税法 附則第十九条第一項第一号 (Supplementary Provisions, Article 19, paragraph (1), item (i)), suppl-4151-9/art-19/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1
- suppl-4151-9/art-19/par-2: 第二号 → 地方税法 附則第十九条第一項第二号 (Supplementary Provisions, Article 19, paragraph (1), item (ii)), suppl-4151-9/art-19/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
- suppl-4151-9/art-19/par-3: 新法附則第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- suppl-4151-9/art-19/par-3: 新法附則第十八条の三第三項第一号 → 地方税法 附則第十八条の三第三項第一号 (Supplementary Provisions, Article 18-3, paragraph (3), item (i)), suppl-3251-226/art-18-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-3/item-1
- suppl-4151-9/art-19/par-3: 新法附則第十八条の三第四項第一号 → 地方税法 附則第十八条の三第四項第一号 (Supplementary Provisions, Article 18-3, paragraph (4), item (i)), suppl-3251-226/art-18-3/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-4/item-1
- suppl-4151-9/art-19/par-3: 第一項第一号 → 地方税法 附則第十九条第一項第一号 (Supplementary Provisions, Article 19, paragraph (1), item (i)), suppl-4151-9/art-19/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1
- suppl-4151-9/art-19/par-3: 第二号 → 地方税法 附則第十九条第一項第二号 (Supplementary Provisions, Article 19, paragraph (1), item (ii)), suppl-4151-9/art-19/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
- suppl-4151-9/art-20/par-1: 新法第七百三条の四第二十六項 → 地方税法 第七百三条の四第二十六項 (Article 703-4, paragraph (26)), art-703-4/par-26 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-26 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-26
- suppl-4151-9/art-20/par-2: 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-4151-9/art-21/par-1: 新法第五十三条第二十四項 → 地方税法 第五十三条第三十八項 (Article 53, paragraph (38)), art-53/par-38 — https://japanlaw.org/ja/local-tax-act/art-53/par-38 · https://japanlaw.org/l/325AC0000000226/art-53/par-38
- suppl-4151-9/art-21/par-1: 第三百二十一条の八第二十四項 → 地方税法 第三百二十一条の八第三十八項 (Article 321-8, paragraph (38)), art-321-8/par-38 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-38 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-38
- suppl-4151-9/art-21/par-2: この項 → 地方税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4151-9/art-21/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21/par-2
- suppl-4151-9/art-22/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4151-9/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1
- suppl-4151-9/art-27/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-4151-9/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-2
- suppl-4151-9/art-40/par-1: この条 → 地方税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4151-9/art-40 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-40 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40
## Cited by
68 provisions cite this one. No official source publishes this direction.
- 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-4151-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-2
- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-3
- 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-4151-9/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-4
- 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-4151-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/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-4151-9/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-6
- 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-7
- 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-4151-9/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-9
- 地方税法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-10
- 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-4151-9/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-6
- 地方税法 附則第三条第十三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-13
- 地方税法 附則第三条第十四項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-14
- 地方税法 附則第三条第十五項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-15
- 地方税法 附則第三条第十六項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-16
- 地方税法 附則第三条第十八項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-18
- 地方税法 附則第三条第十九項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-19
- 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-4151-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/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-4151-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-2
- 地方税法 附則第六条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-4
- 地方税法 附則第六条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-5
- 地方税法 附則第六条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6/par-6
- 地方税法 附則第七条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-1
- 地方税法 附則第七条第二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2
- 地方税法 附則第七条第二項第一号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2/item-1
- 地方税法 附則第七条第三項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3
- 地方税法 附則第七条第三項第一号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3/item-1
- 地方税法 附則第七条第三項第二号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-3/item-2
- 地方税法 附則第七条第四項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-4
- 地方税法 附則第七条第五項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-5
- 地方税法 附則第七条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-6
- 地方税法 附則第七条第七項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-7
- 地方税法 附則第十条第六項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-6
- 地方税法 附則第十条第十四項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-14
- 地方税法 附則第十条第十五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-15
- 地方税法 附則第十一条第八項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-8
- 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-1
- 地方税法 附則第十二条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-2
- 地方税法 附則第十二条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-3
- 地方税法 附則第十二条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-4
- 地方税法 附則第十三条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-2
- 地方税法 附則第十三条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-3
- 地方税法 附則第十三条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-4
- 地方税法 附則第十三条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-5
- 地方税法 附則第十四条第一項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-1
- 地方税法 附則第十四条第二項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2
- 地方税法 附則第十四条第二項第一号（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-2/item-1
- 地方税法 附則第十四条第三項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3
- 地方税法 附則第十四条第三項第一号（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3/item-1
- 地方税法 附則第十四条第三項第二号（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-3/item-2
- 地方税法 附則第十四条第四項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-4
- 地方税法 附則第十四条第五項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-5
- 地方税法 附則第十四条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-6
- 地方税法 附則第十四条第七項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-7
- 地方税法 附則第十五条第九項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-9
- 地方税法 附則第十七条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-17/par-1
- 地方税法 附則第十九条第一項第一号 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1
- 地方税法 附則第十九条第一項第一号イ — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1/sub-1
- 地方税法 附則第十九条第一項第一号ロ — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-1/sub-2
- 地方税法 附則第十九条第一項第二号 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2
- 地方税法 附則第十九条第一項第二号イ — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2/sub-1
- 地方税法 附則第十九条第一項第二号ロ — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-19/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-19/par-1/item-2/sub-2
- …and 8 more at https://japanlaw.org/ja/local-tax-act/suppl-4151-9
---
## 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-20261027T202151-306, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-321, 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-20261027T202151-321, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-243, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-257, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-262, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-266, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-266, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-267, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-268, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-269, 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