# 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-4161-17`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4161-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-17
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 平成一六年三月三一日法律第一七号
suppl-4161-17 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4161-17/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1
**第一項** この法律は、平成十六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-4161-17/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1
This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中地方税法第七百条の三第四項の改正規定、同法第七百条の四の次に一条を加える改正規定、同法第七百条の九第一項の改正規定、同法第七百条の十一の二を削る改正規定、同法第七百条の十四の二の次に一条を加える改正規定並びに同法第七百条の十五、第七百条の十六第一項、第七百条の十九第二項、第七百条の二十二の二、第七百条の二十二の三、第七百条の二十六第一項、第七百条の二十八及び第七百条の三十第三項の改正規定並びに附則第十五条第一項及び第三項の規定 平成十六年六月一日
suppl-4161-17/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-1
the provisions in Article 1 amending Article 700-3, paragraph (4) of the Local Tax Act, the provisions adding one Article after Article 700-4 of that Act, the provisions amending Article 700-9, paragraph (1) of that Act, the provisions deleting Article 700-11-2 of that Act, the provisions adding one Article after Article 700-14-2 of that Act, the provisions amending Article 700-15, Article 700-16, paragraph (1), Article 700-19, paragraph (2), Article 700-22-2, Article 700-22-3, Article 700-26, paragraph (1), Article 700-28 and Article 700-30, paragraph (3) of that Act, and the provisions of Article 15, paragraphs (1) and (3) of the Supplementary Provisions: June 1, 2004;
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**二** 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（「、都市基盤整備公団」を削る部分に限る。）、同法第七十三条の二第二項及び第七十三条の四第一項第十一号の改正規定、同法第七十三条の七第十三号の改正規定（「都市基盤整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同法第七十三条の十四第八項、第七十三条の二十七の二第一項、第七十三条の二十八、第三百四十八条第二項第三十二号、第五百八十六条第二項第二十一号の二及び第二十七号の六並びに第六百二条第一項の改正規定、同法附則第十条に五項を加える改正規定（同条第十三項に係る部分に限る。）、同法附則第十条の二第一項の改正規定（「都市基盤整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同法附則第十一条第三十三項の改正規定並びに同条に四項を加える改正規定（同条第三十四項及び第三十五項に係る部分に限る。）並びに附則第十条第五項並びに第十二条第五項及び第七項の規定 平成十六年七月一日
suppl-4161-17/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-2
the provisions in Article 1 amending Article 72-4, paragraph (1), item (iii) of the Local Tax Act (limited to the part deleting ", the Urban Development Corporation"), the provisions amending Article 73-2, paragraph (2) and Article 73-4, paragraph (1), item (xi) of that Act, the provisions amending Article 73-7, item (xiii) of that Act (limited to the part replacing "Urban Development Corporation" with "Urban Renaissance Agency"), the provisions amending Article 73-14, paragraph (8), Article 73-27-2, paragraph (1), Article 73-28, Article 348, paragraph (2), item (xxxii), Article 586, paragraph (2), items (xxi)-2 and (xxvii)-6, and Article 602, paragraph (1) of that Act, the provisions adding five paragraphs to Article 10 of the Supplementary Provisions of that Act (limited to the part pertaining to paragraph (13) of that Article), the provisions amending Article 10-2, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "Urban Development Corporation" with "Urban Renaissance Agency"), the provisions amending Article 11, paragraph (33) of the Supplementary Provisions of that Act, and the provisions adding four paragraphs to that Article (limited to the part pertaining to paragraphs (34) and (35) of that Article), and the provisions of Article 10, paragraph (5) and Article 12, paragraphs (5) and (7) of the Supplementary Provisions: July 1, 2004;
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**三** 第一条中地方税法第二十三条第一項の改正規定（同項第四号に係る部分を除く。）、同法第三十四条、第四十五条の二第一項第五号及び第七十二条の五十第二項の改正規定、同法第二百九十二条第一項の改正規定（同項第四号に係る部分を除く。）、同法第三百十四条の二及び第三百十七条の二第一項第五号の改正規定、同法附則第四条の二第五項の改正規定（「、第十号」を削る部分に限る。）、同条第六項の改正規定（「、第十号」を削る部分に限る。）、同法附則第三十三条の三第三項第一号及び第五項並びに第三十四条第三項第一号の改正規定、同条第四項の改正規定（「、第十号」を削る部分に限る。）、同法附則第三十五条の二第九項第一号の改正規定、同条第十項の改正規定（「、第十号」を削る部分に限る。）並びに同法附則第三十五条の四の改正規定並びに附則第三条第三項、第四条第四項及び第九条第三項の規定 平成十七年一月一日
suppl-4161-17/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-3
the provisions in Article 1 amending Article 23, paragraph (1) of the Local Tax Act (excluding the part pertaining to item (iv) of that paragraph), the provisions amending Article 34, Article 45-2, paragraph (1), item (v) and Article 72-50, paragraph (2) of that Act, the provisions amending Article 292, paragraph (1) of that Act (excluding the part pertaining to item (iv) of that paragraph), the provisions amending Article 314-2 and Article 317-2, paragraph (1), item (v) of that Act, the provisions amending Article 4-2, paragraph (5) of the Supplementary Provisions of that Act (limited to the part deleting ", item (x)"), the provisions amending paragraph (6) of that Article (limited to the part deleting ", item (x)"), the provisions amending Article 33-3, paragraph (3), item (i) and paragraph (5) and Article 34, paragraph (3), item (i) of the Supplementary Provisions of that Act, the provisions amending paragraph (4) of that Article (limited to the part deleting ", item (x)"), the provisions amending Article 35-2, paragraph (9), item (i) of the Supplementary Provisions of that Act, the provisions amending paragraph (10) of that Article (limited to the part deleting ", item (x)"), and the provisions amending Article 35-4 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraph (3), Article 4, paragraph (4) and Article 9, paragraph (3) of the Supplementary Provisions: January 1, 2005;
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**四** 第一条中地方税法附則第十二条の三第一項の改正規定（同項に二号を加える部分に限る。）及び附則第六条第二項の規定 平成十七年四月一日
suppl-4161-17/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-4
the provisions in Article 1 amending Article 12-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act (limited to the part adding two items to that paragraph) and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: April 1, 2005;
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**五** 第一条中地方税法第七十二条の五第一項第五号及び第八号の改正規定、同法第七十三条の四第一項第二十一号の改正規定（「中小企業総合事業団が中小企業総合事業団法（平成十一年法律第十九号）第二十一条第一項第十号」を「独立行政法人中小企業基盤整備機構が独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第二号」に改める部分に限る。）、同法第七十三条の十四第七項の改正規定（「都道府県若しくは」を「都道府県又は」に改める部分及び「又は環境事業団から環境事業団法（昭和四十年法律第九十五号）第十八条第一項第一号に規定する建物で政令で定めるものの譲渡しを受けた場合」を削る部分を除く。）、同法第七十三条の二十七の五第一項の改正規定（「中小企業総合事業団から中小企業総合事業団法第二十一条第一項第二号イ若しくはロの資金の貸付け若しくは施設の譲渡しを受けて、中小企業構造の高度化」を「独立行政法人中小企業基盤整備機構から独立行政法人中小企業基盤整備機構法第十五条第一項第三号ロの資金の貸付けを受けて、同号ロに規定する連携等又は中小企業の集積の活性化」に改める部分に限る。）並びに同法第三百四十八条第二項第二十二号、第五百八十六条第二項第十二号及び第七百一条の三十四第三項第二十号の改正規定並びに附則第五条第二項、第十条第四項、第十二条第四項並びに第十八条第二項及び第三項の規定 中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律の施行の日
suppl-4161-17/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-5
the provisions in Article 1 amending Article 72-5, paragraph (1), items (v) and (viii) of the Local Tax Act, the provisions amending Article 73-4, paragraph (1), item (xxi) of that Act (limited to the part replacing "the Japan Small and Medium Enterprise Corporation under Article 21, paragraph (1), item (x) of the Japan Small and Medium Enterprise Corporation Act (Act No. 19 of 1999)" with "the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN under Article 15, paragraph (1), item (ii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002)"), the provisions amending Article 73-14, paragraph (7) of that Act (excluding the part replacing "都道府県若しくは" (prefecture or, joining a smaller group of alternatives) with "都道府県又は" (prefecture or) and the part deleting "or where buildings specified by Cabinet Order prescribed in Article 18, paragraph (1), item (i) of the Environment Corporation Act (Act No. 95 of 1965) are transferred from the Environment Corporation"), the provisions amending Article 73-27-5, paragraph (1) of that Act (limited to the part replacing "having received, from the Japan Small and Medium Enterprise Corporation, a loan of funds under Article 21, paragraph (1), item (ii), (a) or (b) of the Japan Small and Medium Enterprise Corporation Act, or a transfer of facilities, advancement of the structure of small and medium enterprises" with "having received, from the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN, a loan of funds under Article 15, paragraph (1), item (iii), (b) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency, collaboration, etc. prescribed in (b) of that item or revitalization of agglomerations of small and medium enterprises"), and the provisions amending Article 348, paragraph (2), item (xxii), Article 586, paragraph (2), item (xii) and Article 701-34, paragraph (3), item (xx) of that Act, and the provisions of Article 5, paragraph (2), Article 10, paragraph (4), Article 12, paragraph (4), and Article 18, paragraphs (2) and (3) of the Supplementary Provisions: the date of enforcement of the Act on Abolition, etc. of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act;
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**六** 第一条中地方税法第七十二条の二十三第一項の改正規定及び同法第七十二条の四十九の八第一項の改正規定（「第二十一条及び」を削る部分を除く。） 心神喪失等の状態で重大な他害行為を行った者の医療及び観察等に関する法律の施行の日
suppl-4161-17/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-6
the provisions in Article 1 amending Article 72-23, paragraph (1) of the Local Tax Act and the provisions amending Article 72-49-8, paragraph (1) of that Act (excluding the part deleting "Article 21 and"): the date of enforcement of the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity;
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**七** 第一条中地方税法附則第十五条第三十二項の改正規定 特定都市河川浸水被害対策法の施行の日
suppl-4161-17/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-7
the provisions in Article 1 amending Article 15, paragraph (32) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities;
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**八** 第一条中地方税法第二十三条第一項第四号及び第五十三条第一項の改正規定、同条第十五項の改正規定（「第八十二条の十五」の下に「（同法第百四十五条の八において準用する場合を含む。）」を加える部分に限る。）、同条第二十九項、同法第七十二条の四十第一項第二号、第二百九十二条第一項第四号及び第三百二十一条の八第一項の改正規定、同条第十五項の改正規定（「第八十二条の十五」の下に「（同法第百四十五条の八において準用する場合を含む。）」を加える部分に限る。）並びに同条第二十九項及び同法第七百三十四条第三項の改正規定 信託業法（平成十六年法律第百五十四号）の施行の日
suppl-4161-17/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-8
the provisions in Article 1 amending Article 23, paragraph (1), item (iv) and Article 53, paragraph (1) of the Local Tax Act, the provisions amending paragraph (15) of that Article (limited to the part adding "(including the case where applied mutatis mutandis in Article 145-8 of that Act)" after "Article 82-15"), the provisions amending paragraph (29) of that Article, Article 72-40, paragraph (1), item (ii), Article 292, paragraph (1), item (iv) and Article 321-8, paragraph (1) of that Act, the provisions amending Article 321-8, paragraph (15) (limited to the part adding "(including the case where applied mutatis mutandis in Article 145-8 of that Act)" after "Article 82-15"), and the provisions amending paragraph (29) of that Article and Article 734, paragraph (3) of that Act: the date of enforcement of the Trust Business Act (Act No. 154 of 2004);
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**九** 第一条中地方税法第二十四条第五項、第五十二条第二項第三号、第七十二条の五第一項第六号、第二百九十四条第七項、第三百十二条第三項第三号及び第七百一条の三十四第二項の改正規定 建築物の安全性及び市街地の防災機能の確保等を図るための建築基準法等の一部を改正する法律（平成十六年法律第六十七号）第四条の規定の施行の日
suppl-4161-17/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-9
the provisions in Article 1 amending Article 24, paragraph (5), Article 52, paragraph (2), item (iii), Article 72-5, paragraph (1), item (vi), Article 294, paragraph (7), Article 312, paragraph (3), item (iii) and Article 701-34, paragraph (2) of the Local Tax Act: the date of enforcement of the provisions of Article 4 of the Act Partially Amending the Building Standards Act, etc. to Ensure the Safety of Buildings and the Disaster Prevention Functions of Urban Areas (Act No. 67 of 2004);
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**十** 第一条中地方税法第二十五条第一項第一号の改正規定（「地方開発事業団」の下に「、合併特例区」を加える部分に限る。）、同法第七十二条の四第一項第一号の改正規定、同法第七十三条の三第一項の改正規定（「地方開発事業団」の下に「、合併特例区」を加える部分に限る。）、同法第百四十六条第一項の改正規定（「地方開発事業団」の下に「、合併特例区」を加える部分に限る。）、同法第百七十九条の改正規定（「これらの組合」の下に「、合併特例区」を加える部分に限る。）、同法第二百九十六条第一項第一号の改正規定（「地方開発事業団」の下に「、合併特例区」を加える部分に限る。）、同法第三百四十三条第七項及び第三百四十八条第一項の改正規定、同法第四百四十三条第一項の改正規定（「地方開発事業団」の下に「、合併特例区」を加える部分に限る。）、同法第六百九十九条の四第一項の改正規定（「地方開発事業団」の下に「、合併特例区」を加える部分に限る。）、同法第七百二条の二第一項の改正規定（「地方開発事業団」の下に「、合併特例区」を加える部分に限る。）、同法第七百四条第一項の改正規定（「地方開発事業団」の下に「、合併特例区」を加える部分に限る。）並びに同条第二項の改正規定（「地方開発事業団」の下に「、合併特例区」を加える部分に限る。） 市町村の合併の特例に関する法律の一部を改正する法律（平成十六年法律第五十八号）の施行の日
suppl-4161-17/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-10
the provisions in Article 1 amending Article 25, paragraph (1), item (i) of the Local Tax Act (limited to the part adding ", special merger district" after "local development corporation"), the provisions amending Article 72-4, paragraph (1), item (i) of that Act, the provisions amending Article 73-3, paragraph (1) of that Act (limited to the part adding ", special merger district" after "local development corporation"), the provisions amending Article 146, paragraph (1) of that Act (limited to the part adding ", special merger district" after "local development corporation"), the provisions amending Article 179 of that Act (limited to the part adding ", special merger district" after "these associations"), the provisions amending Article 296, paragraph (1), item (i) of that Act (limited to the part adding ", special merger district" after "local development corporation"), the provisions amending Article 343, paragraph (7) and Article 348, paragraph (1) of that Act, the provisions amending Article 443, paragraph (1) of that Act (limited to the part adding ", special merger district" after "local development corporation"), the provisions amending Article 699-4, paragraph (1) of that Act (limited to the part adding ", special merger district" after "local development corporation"), the provisions amending Article 702-2, paragraph (1) of that Act (limited to the part adding ", special merger district" after "local development corporation"), the provisions amending Article 704, paragraph (1) of that Act (limited to the part adding ", special merger district" after "local development corporation"), and the provisions amending paragraph (2) of that Article (limited to the part adding ", special merger district" after "local development corporation"): the date of enforcement of the Act Partially Amending the Act on Special Provisions for the Merger of Municipalities (Act No. 58 of 2004);
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**十一** 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（「、地域振興整備公団」を削る部分に限る。）、同法第七十三条の四第一項第二十号の改正規定、同法第七十三条の四第一項第二十一号の改正規定（「中小企業総合事業団が中小企業総合事業団法（平成十一年法律第十九号）第二十一条第一項第十号」を「独立行政法人中小企業基盤整備機構が独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第二号」に改める部分を除く。）、同法第七十三条の七第十三号の改正規定（「地域振興整備公団」を「独立行政法人中小企業基盤整備機構」に改める部分に限る。）、同法第五百八十六条第二項第一号の二十五、第一号の二十六及び第十三号の改正規定並びに同法附則第十条に五項を加える改正規定（同条第十二項に係る部分に限る。）並びに附則第十二条第三項、第三十三条及び第三十四条の規定 中小企業金融公庫法及び独立行政法人中小企業基盤整備機構法の一部を改正する法律（平成十六年法律第三十五号）附則第一条第二号に掲げる規定の施行の日
suppl-4161-17/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-11
the provisions in Article 1 amending Article 72-4, paragraph (1), item (iii) of the Local Tax Act (limited to the part deleting ", the Regional Promotion and Development Corporation"), the provisions amending Article 73-4, paragraph (1), item (xx) of that Act, the provisions amending Article 73-4, paragraph (1), item (xxi) of that Act (excluding the part replacing "the Japan Small and Medium Enterprise Corporation under Article 21, paragraph (1), item (x) of the Japan Small and Medium Enterprise Corporation Act (Act No. 19 of 1999)" with "the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN under Article 15, paragraph (1), item (ii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002)"), the provisions amending Article 73-7, item (xiii) of that Act (limited to the part replacing "Regional Promotion and Development Corporation" with "Organization for Small and Medium Enterprises and Regional Innovation, JAPAN"), the provisions amending Article 586, paragraph (2), items (i)-25, (i)-26 and (xiii) of that Act, and the provisions adding five paragraphs to Article 10 of the Supplementary Provisions of that Act (limited to the part pertaining to paragraph (12) of that Article), and the provisions of Article 12, paragraph (3), Article 33 and Article 34 of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Enterprise Finance Corporation Act and the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 35 of 2004);
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**十二** 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（「、奄美群島振興開発基金」を削る部分に限る。） 奄美群島振興開発特別措置法及び小笠原諸島振興開発特別措置法の一部を改正する法律（平成十六年法律第十一号）附則第一条第二号に掲げる規定の施行の日
suppl-4161-17/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-12
the provisions in Article 1 amending Article 72-4, paragraph (1), item (iii) of the Local Tax Act (limited to the part deleting ", the Amami Islands Promotion and Development Fund"): the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for the Amami Islands Promotion and Development and the Act on Special Measures for the Ogasawara Islands Development (Act No. 11 of 2004);
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**十三** 第一条中地方税法附則第三十二条の八第二項の改正規定 特定農産加工業経営改善臨時措置法の一部を改正する法律（平成十六年法律第九十三号）の施行の日
suppl-4161-17/art-1/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-13
the provisions in Article 1 amending Article 32-8, paragraph (2) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act Partially Amending the Act on Temporary Measures concerning Improvement of Management of Specified Agricultural Products Processing Industry (Act No. 93 of 2004).
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### 第二条（更正、決定等の期間制限に関する経過措置） — Transitional Measures Concerning Time Limits for Reassessment, Determination, etc.
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suppl-4161-17/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-2
**第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の五第三項の規定は、平成十六年四月一日（以下「施行日」という。）以後に同項の法定納期限が到来する道府県民税及び市町村民税の均等割（新法第二十六条第一項及び第三百十二条第一項に規定する法人等に対して課するものに限る。）若しくは法人税割若しくは法人に対して課する事業税又はこれらの地方税に係る加算金について適用し、施行日前に当該法定納期限が到来したこれらの地方税に係る更正、決定又は加算金の決定のできる期間については、なお従前の例による。
suppl-4161-17/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-2/par-1
The provisions of Article 17-5, paragraph (3) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the per capita levy of prefectural inhabitant tax and municipal inhabitant tax (limited to that imposed on the corporations, etc. prescribed in Article 26, paragraph (1) and Article 312, paragraph (1) of the New Act), the corporation tax levy, or enterprise tax imposed on corporations, or additional charges pertaining to these local taxes, for which the statutory payment due date prescribed in that paragraph arrives on or after April 1, 2004 (hereinafter referred to as "the Effective Date"), and for the period during which a reassessment, determination or determination of additional charges can be made with respect to these local taxes for which that statutory payment due date arrived before the Effective Date, the provisions then in force continue to govern.
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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-4161-17/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3
**第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、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-4161-17/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-1
Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2004 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2003, the provisions then in force continue to govern.
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**第二項** 新法第二十四条の五並びに附則第四条の二及び第三十五条の二（第九項第一号を除く。）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-4161-17/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-2
The provisions of Article 24-5 of the New Act, and Article 4-2 and Article 35-2 (excluding paragraph (9), item (i)) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2005 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2004, the provisions then in force continue to govern.
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**第三項** 新法第二十三条（第一項第四号を除く。）、第三十四条及び第四十五条の二第一項第五号並びに附則第四条第七項第一号、第三十三条の三第三項第一号、第三十四条第三項第一号、第三十五条の二第九項第一号及び第三十五条の四第二項第一号の規定は、平成十八年度以後の年度分の個人の道府県民税について適用し、平成十七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-4161-17/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-3
The provisions of Article 23 (excluding paragraph (1), item (iv)), Article 34 and Article 45-2, paragraph (1), item (v) of the New Act, and Article 4, paragraph (7), item (i), Article 33-3, paragraph (3), item (i), Article 34, paragraph (3), item (i), Article 35-2, paragraph (9), item (i) and Article 35-4, paragraph (2), item (i) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2006 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2005, the provisions then in force continue to govern.
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**第四項** 新法附則第四条（第七項第一号を除く。）の規定は、所得割の納税義務者が平成十六年一月一日以後に行う所得税法等の一部を改正する法律（平成十六年法律第十四号）第七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。以下この条及び附則第九条において「新租税特別措置法」という。）第四十一条の五第七項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの譲渡に係る個人の道府県民税について適用し、所得割の納税義務者が同日前に行った所得税法等の一部を改正する法律（平成十六年法律第十四号）第七条の規定による改正前の租税特別措置法（以下この条及び附則第九条において「旧租税特別措置法」という。）第四十一条の五第三項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの譲渡に係る個人の道府県民税については、なお従前の例による。
suppl-4161-17/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-4
The provisions of Article 4 (excluding paragraph (7), item (i)) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers of the houses, or land or rights on land, prescribed in Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (hereinafter in this Article and Article 9 of the Supplementary Provisions referred to as the "New Act on Special Measures Concerning Taxation") that fall under the transferred assets prescribed in that item that a person liable for the income levy makes on or after January 1, 2004, and for individual prefectural inhabitant tax pertaining to transfers of the houses, or land or rights on land, prescribed in Article 41-5, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (hereinafter in this Article and Article 9 of the Supplementary Provisions referred to as the "Former Act on Special Measures Concerning Taxation") that fall under the transferred assets prescribed in that item that a person liable for the income levy made before that date, the provisions then in force continue to govern.
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**第五項** 新法附則第五条の三第一項の規定は、施行日以後に特定配当等（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。）に係る新租税特別措置法第四条の二第九項及び第四条の三第十項に規定する事実が生ずる場合について適用し、施行日前に特定配当等に係る旧租税特別措置法第四条の二第九項又は第四条の三第十項に規定する事実が生じた場合については、なお従前の例による。
suppl-4161-17/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-5
The provisions of Article 5-3, paragraph (1) of the Supplementary Provisions of the New Act apply where, on or after the Effective Date, the facts prescribed in Article 4-2, paragraph (9) and Article 4-3, paragraph (10) of the New Act on Special Measures Concerning Taxation arise with respect to specified dividends, etc. (meaning the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act; the same applies hereinafter in this paragraph), and where the facts prescribed in Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Former Act on Special Measures Concerning Taxation arose with respect to specified dividends, etc. before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新法附則第三十四条（第三項第一号を除く。）の規定は、所得割の納税義務者が平成十六年一月一日以後に行う新租税特別措置法第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税について適用し、所得割の納税義務者が同日前に行った旧租税特別措置法第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税については、なお従前の例による。
suppl-4161-17/art-3/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-6
The provisions of Article 34 (excluding paragraph (3), item (i)) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act on Special Measures Concerning Taxation that a person liable for the income levy makes on or after January 1, 2004, and for individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person liable for the income levy made before that date, the provisions then in force continue to govern.
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**第七項** 新法附則第三十四条の二の規定は、所得割の納税義務者が平成十六年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税について適用し、所得割の納税義務者が同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。）附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税については、なお従前の例による。
suppl-4161-17/art-3/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-7
The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers that a person liable for the income levy makes on or after January 1, 2004 and that fall under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and for individual prefectural inhabitant tax pertaining to transfers that a person liable for the income levy made before that date and that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the provisions then in force continue to govern.
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**第八項** 新法附則第三十五条の規定は、所得割の納税義務者が平成十六年一月一日以後に行う新租税特別措置法第三十二条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税について適用し、所得割の納税義務者が同日前に行った旧租税特別措置法第三十二条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税については、なお従前の例による。
suppl-4161-17/art-3/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-8
The provisions of Article 35 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the New Act on Special Measures Concerning Taxation that a person liable for the income levy makes on or after January 1, 2004, and for individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person liable for the income levy made before that date, the provisions then in force continue to govern.
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**第九項** 新法附則第三十五条の三第八項の規定は、所得割の納税義務者が施行日以後に行う同項に規定する特定中小会社の特定株式（新租税特別措置法第三十七条の十三第一項第二号及び第三号に定めるものにあっては、施行日以後に払込みにより取得をするものに限る。）の譲渡について適用し、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-4161-17/art-3/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-9
The provisions of Article 35-3, paragraph (8) of the Supplementary Provisions of the New Act apply to the transfer of specified shares of a specified small or medium-sized company prescribed in that paragraph that a person liable for the income levy makes on or after the Effective Date (for those provided for in Article 37-13, paragraph (1), items (ii) and (iii) of the New Act on Special Measures Concerning Taxation, limited to those acquired by payment on or after the Effective Date), and for the 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 made before the Effective Date, the provisions then in force continue to govern.
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**第十項** 平成十六年度分の個人の道府県民税に限り、附則第九条第九項の規定の適用を受ける者に係る当該年度分の道府県民税に関する申告書の提出期限については、新法第四十五条の二第一項中「三月十五日」とあるのは、「平成十六年四月三十日」とする。
suppl-4161-17/art-3/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-10
For individual prefectural inhabitant tax for fiscal year 2004 only, with regard to the deadline for filing a return concerning prefectural inhabitant tax for that fiscal year for a person to whom Article 9, paragraph (9) of the Supplementary Provisions applies, the phrase "March 15" in Article 45-2, paragraph (1) of the New Act is deemed to be replaced with "April 30, 2004".
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**第十一項** 平成十七年度分の個人の道府県民税に限り、平成十七年一月一日現在において、道府県内に住所を有することにより均等割の納税義務を負う夫と生計を一にする妻で夫が住所を有する市町村内に住所を有するものに係る新法第三十八条の規定の適用については、同条中「千円」とあるのは、「五百円」とする。
suppl-4161-17/art-3/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-11
For individual prefectural inhabitant tax for fiscal year 2005 only, with regard to the application of the provisions of Article 38 of the New Act to a wife who has her domicile within the municipality in which her husband has his domicile and who earns her living together with the husband who, as of January 1, 2005, has a domicile within the prefecture and thereby bears the tax liability for the per capita levy, the phrase "1,000 yen" in that Article is deemed to be replaced with "500 yen".
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**第十二項** 新法附則第四条の二の規定の適用については、平成十七年度分の個人の道府県民税に限り、同条第七項第一号中「第八号」とあるのは、「第八号、第十号」とする。
suppl-4161-17/art-3/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-12
With regard to the application of the provisions of Article 4-2 of the Supplementary Provisions of the New Act, for individual prefectural inhabitant tax for fiscal year 2005 only, the phrase "item (viii)" in paragraph (7), item (i) of that Article is deemed to be replaced with "item (viii), item (x)".
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**第十三項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に開始する事業年度分の法人の道府県民税、施行日以後に開始する連結事業年度分の法人の道府県民税及び施行日以後に開始する計算期間分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税、施行日前に終了した連結事業年度分の法人の道府県民税及び施行日前に終了した計算期間分の法人の道府県民税については、なお従前の例による。
suppl-4161-17/art-3/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-13
Except as otherwise provided, the portion of the provisions of the New Act concerning corporate prefectural inhabitant tax applies to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date, corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate prefectural inhabitant tax for calculation periods beginning on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before the Effective Date, corporate prefectural inhabitant tax for consolidated business years ending before the Effective Date, and corporate prefectural inhabitant tax for calculation periods ending before the Effective Date.
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**第十四項** 新法第五十三条第六項、第八項、第十一項、第十二項、第十五項、第十六項、第十九項又は第二十項の規定は、平成十三年四月一日以後に開始した事業年度において生じた同条第六項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日以後に開始した連結事業年度において生じた同条第十一項の控除対象個別帰属税額、同日以後に開始した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十五項の控除対象還付法人税額又は同日以後に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十九項の控除対象個別帰属還付税額について適用し、同日前に開始した事業年度において生じた旧法第五十三条第六項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日前に開始した連結事業年度において生じた同条第十一項の控除対象個別帰属税額、同日前に開始した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十五項の控除対象還付法人税額又は同日前に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十九項の控除対象個別帰属還付税額については、なお従前の例による。
suppl-4161-17/art-3/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-14
The provisions of Article 53, paragraphs (6), (8), (11), (12), (15), (16), (19) or (20) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation under paragraph (6) of that Article that arose in a business year beginning on or after April 1, 2001, the deductible individually attributed tax amount under paragraph (11) of that Article that arose in a consolidated business year beginning on or after that date, the deductible refunded corporation tax amount under paragraph (15) of that Article for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year or calculation period beginning on or after that date, or the deductible individually attributed refund tax amount under paragraph (19) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that date, and the provisions then in force continue to govern the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation under Article 53, paragraph (6) of the Former Act that arose in a business year beginning before that date, the deductible individually attributed tax amount under paragraph (11) of that Article that arose in a consolidated business year beginning before that date, the deductible refunded corporation tax amount under paragraph (15) of that Article for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year or calculation period beginning before that date, or the deductible individually attributed refund tax amount under paragraph (19) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before 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-4161-17/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4
**第一項** 新法第七十二条の二十三第二項の規定は、平成十三年四月一日以後に開始した事業年度（連結事業年度（法人税法（昭和四十年法律第三十四号）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。）に該当する期間を除く。）において生じた新法第七十二条の二十三第二項の欠損金額又は同日以後に開始した事業年度（連結事業年度に該当する期間に限る。）において生じた同項の個別欠損金額について適用し、同日前に開始した事業年度（連結事業年度に該当する期間を除く。）において生じた旧法第七十二条の二十三第二項の欠損金額又は同日前に開始した事業年度（連結事業年度に該当する期間に限る。）において生じた同項の個別欠損金額については、なお従前の例による。
suppl-4161-17/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-1
The provisions of Article 72-23, paragraph (2) of the New Act apply to the deficit under Article 72-23, paragraph (2) of the New Act that arose in a business year beginning on or after April 1, 2001 (excluding a period that falls under a consolidated business year (meaning a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph)), or the individual deficit under that paragraph that arose in a business year beginning on or after that date (limited to a period that falls under a consolidated business year), and the provisions then in force continue to govern the deficit under Article 72-23, paragraph (2) of the Former Act that arose in a business year beginning before that date (excluding a period that falls under a consolidated business year) or the individual deficit under that paragraph that arose in a business year beginning before that date (limited to a period that falls under a consolidated business year).
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**第二項** 新法第七十二条の四十八第三項の規定は、施行日以後に開始する事業年度に係る法人の事業税及び施行日以後に開始する計算期間に係る法人の事業税並びに施行日以後の解散（合併による解散を除く。以下この項及び附則第二十二条において同じ。）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。以下この項において同じ。）について適用し、施行日前に開始した事業年度に係る法人の事業税及び施行日前に開始した計算期間に係る法人の事業税並びに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-4161-17/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-2
The provisions of Article 72-48, paragraph (3) of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date, corporate enterprise tax for calculation periods beginning on or after the Effective Date, and enterprise tax on liquidation income arising from a dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph and Article 22 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), and the provisions then in force continue to govern 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.
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**第三項** 新法第七十二条の四十九の八第一項の規定は、平成十七年度以後の年度分の個人の事業税について適用し、平成十六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-4161-17/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-3
The provisions of Article 72-49-8, paragraph (1) of the New Act apply to individual enterprise tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern individual enterprise tax for fiscal years up to and including fiscal year 2004.
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**第四項** 新法第七十二条の五十第二項の規定は、平成十八年度以後の年度分の個人の事業税について適用し、平成十七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-4161-17/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-4
The provisions of Article 72-50, paragraph (2) of the New Act apply to individual enterprise tax for fiscal years from fiscal year 2006 onward, and the provisions then in force continue to govern individual enterprise tax for fiscal years up to and including fiscal year 2005.
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### 第五条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-4161-17/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-5
**第一項** 別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4161-17/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-5/par-1
Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧法第七十三条の十四第七項及び第七十三条の二十七の五第一項に規定する資金の貸付けを受けて、中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律の施行の日以後に不動産を取得した場合における当該不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4161-17/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-5/par-2
The provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property where that real property is acquired on or after the date of enforcement of the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc., having received a loan of funds prescribed in Article 73-14, paragraph (7) and Article 73-27-5, paragraph (1) of the Former Act.
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### 第六条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
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suppl-4161-17/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-6
**第一項** 新法附則第十二条の三第四項及び第六項の規定は、平成十七年度以後の年度分の自動車税について適用し、平成十六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-4161-17/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-6/par-1
The provisions of Article 12-3, paragraphs (4) and (6) of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern automobile tax for fiscal years up to and including fiscal year 2004.
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**第二項** 新法附則第十二条の三第一項の規定は、平成十七年度以後の年度分の自動車税について適用し、平成十六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-4161-17/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-6/par-2
The provisions of Article 12-3, paragraph (1) of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern automobile tax for fiscal years up to and including fiscal year 2004.
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### 第七条（狩猟者登録税に関する経過措置） — Transitional Measures Concerning Hunter Registration Tax
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suppl-4161-17/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-7
**第一項** 施行日前に狩猟者の登録を受けた者に対して課する狩猟者登録税については、なお従前の例による。
suppl-4161-17/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-7/par-1
The provisions then in force continue to govern hunter registration tax imposed on a person who received hunter registration before the Effective Date.
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### 第八条（道府県法定外普通税に関する経過措置） — Transitional Measures Concerning Prefectural Non-Statutory Ordinary Tax
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suppl-4161-17/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-8
**第一項** 新法第二百五十九条第一項の規定は、施行日以後に同条の規定によりされる協議の申出に係る道府県法定外普通税の同項に規定する新設又は変更について適用し、この法律の施行の際現に旧法第二百五十九条の規定によりされている協議の申出に係る道府県法定外普通税の同条に規定する新設又は変更については、なお従前の例による。
suppl-4161-17/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-8/par-1
The provisions of Article 259, paragraph (1) of the New Act apply to the establishment or modification, prescribed in that paragraph, of prefectural non-statutory ordinary tax pertaining to a request for consultation made under the provisions of that Article on or after the Effective Date, and the provisions then in force continue to govern the establishment or modification, prescribed in Article 259 of the Former Act, of prefectural non-statutory ordinary tax pertaining to a request for consultation that is actually being made under the provisions of that Article at the time of enforcement of this Act.
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**第二項** 新法第二百五十九条第二項の規定は、施行日以後に議会の議決がされる道府県法定外普通税の新設又は変更をする旨の条例の制定について適用し、施行日前に議会の議決がされた道府県法定外普通税の新設又は変更をする旨の条例の制定については、なお従前の例による。
suppl-4161-17/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-8/par-2
The provisions of Article 259, paragraph (2) of the New Act apply to the enactment of a Prefectural Ordinance establishing or modifying prefectural non-statutory ordinary tax for which the assembly passes a resolution on or after the Effective Date, and the provisions then in force continue to govern the enactment of a Prefectural Ordinance establishing or modifying prefectural non-statutory ordinary tax for which the assembly passed a resolution before the Effective Date.
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### 第九条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4161-17/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9
**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-4161-17/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/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 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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**第二項** 新法第二百九十五条並びに附則第四条の二及び第三十五条の二（第九項第一号を除く。）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-4161-17/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-2
The provisions of Article 295 of the New Act and Article 4-2 and Article 35-2 (excluding paragraph (9), item (i)) 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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**第三項** 新法第二百九十二条（第一項第四号を除く。）、第三百十四条の二及び第三百十七条の二第一項第五号並びに新法附則第四条第八項において準用する同条第七項第一号、新法附則第三十三条の三第五項において準用する同条第三項第一号、新法附則第三十四条第四項において準用する同条第三項第一号、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及び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一号の規定は、平成十八年度以後の年度分の個人の市町村民税について適用し、平成十七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-4161-17/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-3
The provisions of Article 292 of the New Act (excluding paragraph (1), item (iv)), Article 314-2 of the New Act and Article 317-2, paragraph (1), item (v) of the New Act, and of Article 4, paragraph (7), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (8) of that Article, Article 33-3, paragraph (3), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (5) of that Article, Article 34, paragraph (3), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article, 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, and Article 35-4, paragraph (2), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article, apply to individual municipal inhabitant tax for fiscal years from fiscal year 2006 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2005.
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**第四項** 新法附則第四条の規定（第七項第一号を除く。）は、所得割の納税義務者が平成十六年一月一日以後に行う新租税特別措置法第四十一条の五第七項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの譲渡に係る個人の市町村民税について適用し、所得割の納税義務者が同日前に行った旧租税特別措置法第四十一条の五第三項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの譲渡に係る個人の市町村民税については、なお従前の例による。
suppl-4161-17/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-4
The provisions of Article 4 of the Supplementary Provisions of the New Act (excluding paragraph (7), item (i)) apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, of a house, or of land or rights on land, that is a transferred asset prescribed in Article 41-5, paragraph (7), item (i) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, of a house, or of land or rights on land, that is a transferred asset prescribed in Article 41-5, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation.
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**第五項** 新法附則第三十四条（第三項第一号を除く。）の規定は、所得割の納税義務者が平成十六年一月一日以後に行う新租税特別措置法第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の市町村民税について適用し、所得割の納税義務者が同日前に行った旧租税特別措置法第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の市町村民税については、なお従前の例による。
suppl-4161-17/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-5
The provisions of Article 34 of the Supplementary Provisions of the New Act (excluding paragraph (3), item (i)) apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
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**第六項** 新法附則第三十四条の二の規定は、所得割の納税義務者が平成十六年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の市町村民税について適用し、所得割の納税義務者が同日前に行った旧法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の市町村民税については、なお従前の例による。
suppl-4161-17/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-6
The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, that falls under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Former Act or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article.
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**第七項** 新法附則第三十五条の規定は、所得割の納税義務者が平成十六年一月一日以後に行う新租税特別措置法第三十二条第一項に規定する土地等又は建物等の譲渡に係る個人の市町村民税について適用し、所得割の納税義務者が同日前に行った旧租税特別措置法第三十二条第一項に規定する土地等又は建物等の譲渡に係る個人の市町村民税については、なお従前の例による。
suppl-4161-17/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-7
The provisions of Article 35 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, of land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, of land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
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**第八項** 新法附則第三十五条の三第十二項において準用する同条第八項の規定は、所得割の納税義務者が施行日以後に行う同項に規定する特定中小会社の特定株式（新租税特別措置法第三十七条の十三第一項第二号及び第三号に定めるものにあっては、施行日以後に払込みにより取得をするものに限る。）の譲渡について適用し、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十二項において準用する同条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-4161-17/art-9/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-8
The provisions of Article 35-3, paragraph (8) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (12) of that Article apply to a transfer, made by a person liable for the income levy on or after the Effective Date, of specified shares of a specified small and medium-sized company prescribed in paragraph (8) of that Article (limited, for those prescribed in Article 37-13, paragraph (1), items (ii) and (iii) of the New Act on Special Measures Concerning Taxation, to those acquired through payment 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 as applied mutatis mutandis pursuant to paragraph (12) of that Article, made by a person liable for the income levy before the Effective Date.
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**第九項** 平成十六年度分の個人の市町村民税に限り、施行日の前日において旧法附則第三条の三第四項の規定に該当する者であり、かつ、平成十六年一月一日現在の住所所在地の市町村長に対して当該年度分の市町村民税に関する申告書の提出を要しなかった者（当該市町村における旧法第三百十七条の二第一項ただし書に規定する条例で定めるものに限る。）で、施行日において新たに当該年度分の市町村民税に関する申告書の提出を要することとなるものに係る新法第三百十七条の二の規定の適用については、同条第一項中「三月十五日」とあるのは、「平成十六年四月三十日」とする。
suppl-4161-17/art-9/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-9
Only for individual municipal inhabitant tax for fiscal year 2004, with regard to the application of the provisions of Article 317-2 of the New Act to a person who, on the day preceding the Effective Date, was a person falling under Article 3-3, paragraph (4) of the Supplementary Provisions of the Former Act and who was not required to submit a return concerning municipal inhabitant tax for that fiscal year to the mayor of the municipality of the place of domicile as of January 1, 2004 (limited to a person specified by Municipal Ordinance as prescribed in the proviso to Article 317-2, paragraph (1) of the Former Act in that municipality), but who is newly required, as of the Effective Date, to submit a return concerning municipal inhabitant tax for that fiscal year, the phrase "March 15" in Article 317-2, paragraph (1) of the New Act is deemed to be replaced with "April 30, 2004".
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**第十項** 平成十七年度分の個人の市町村民税に限り、平成十七年一月一日現在において、市町村内に住所を有することにより均等割の納税義務を負う夫と生計を一にする妻で当該市町村内に住所を有するものに係る新法第三百十条の規定の適用については、同条中「三千円」とあるのは、「千五百円」とする。
suppl-4161-17/art-9/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-10
Only for individual municipal inhabitant tax for fiscal year 2005, with regard to the application of the provisions of Article 310 of the New Act to a wife who, as of January 1, 2005, shares a livelihood with a husband who is liable for the per capita levy by having a domicile within a municipality and who has a domicile within that municipality, the phrase "3,000 yen" in that Article is deemed to be replaced with "1,500 yen".
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**第十一項** 新法附則第四条の二の規定の適用については、平成十七年度分の個人の市町村民税に限り、同条第八項において準用する同条第七項第一号中「第八号」とあるのは、「第八号、第十号」とする。
suppl-4161-17/art-9/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-11
With regard to the application of the provisions of Article 4-2 of the Supplementary Provisions of the New Act, only for individual municipal inhabitant tax for fiscal year 2005, in Article 4-2, paragraph (7), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (8) of that Article, the phrase "item (viii)" is deemed to be replaced with "items (viii) and (x)".
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**第十二項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税、施行日以後に開始する連結事業年度分の法人の市町村民税及び施行日以後に開始する計算期間分の法人の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分の法人の市町村民税、施行日前に終了した連結事業年度分の法人の市町村民税及び施行日前に終了した計算期間分の法人の市町村民税については、なお従前の例による。
suppl-4161-17/art-9/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-12
Except as otherwise provided, the portion of the provisions of the New Act concerning corporate municipal inhabitant tax applies to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate municipal inhabitant tax for calculation periods beginning on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before the Effective Date, corporate municipal inhabitant tax for consolidated business years ending before the Effective Date, and corporate municipal inhabitant tax for calculation periods ending before the Effective Date.
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**第十三項** 新法第三百二十一条の八第六項、第八項、第十一項、第十二項、第十五項、第十六項、第十九項又は第二十項の規定は、平成十三年四月一日以後に開始した事業年度において生じた同条第六項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日以後に開始した連結事業年度において生じた同条第十一項の控除対象個別帰属税額、同日以後に開始した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十五項の控除対象還付法人税額又は同日以後に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十九項の控除対象個別帰属還付税額について適用し、同日前に開始した事業年度において生じた旧法第三百二十一条の八第六項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日前に開始した連結事業年度において生じた同条第十一項の控除対象個別帰属税額、同日前に開始した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十五項の控除対象還付法人税額又は同日前に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十九項の控除対象個別帰属還付税額については、なお従前の例による。
suppl-4161-17/art-9/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-13
The provisions of Article 321-8, paragraphs (6), (8), (11), (12), (15), (16), (19) or (20) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation under paragraph (6) of that Article that arose in a business year beginning on or after April 1, 2001, the deductible individually attributed tax amount under paragraph (11) of that Article that arose in a consolidated business year beginning on or after that date, the deductible refunded corporation tax amount under paragraph (15) of that Article for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year or calculation period beginning on or after that date, or the deductible individually attributed refund tax amount under paragraph (19) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that date, and the provisions then in force continue to govern the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation under Article 321-8, paragraph (6) of the Former Act that arose in a business year beginning before that date, the deductible individually attributed tax amount under paragraph (11) of that Article that arose in a consolidated business year beginning before that date, the deductible refunded corporation tax amount under paragraph (15) of that Article for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year or calculation period beginning before that date, or the deductible individually attributed refund tax amount under paragraph (19) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before that date.
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### 第十条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4161-17/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10
**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-4161-17/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/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 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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**第二項** 新法第三百四十三条第九項の規定は、施行日以後に取り付けられた同項に規定する特定附帯設備に対して課する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、施行日前に取り付けられた同項に規定する特定附帯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-4161-17/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-2
The provisions of Article 343, paragraph (9) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward imposed on specified ancillary equipment prescribed in that paragraph that is installed on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on specified ancillary equipment prescribed in that paragraph that was installed before the Effective Date.
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**第三項** 施行日前に設けられた旧法第三百四十八条第二項第十五号に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4161-17/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-3
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 348, paragraph (2), item (xv) of the Former Act that were established before the Effective Date.
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**第四項** 新法第三百四十八条第二項第二十二号の規定は、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-4161-17/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-4
The provisions of Article 348, paragraph (2), item (xxii) 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** 新法第三百四十八条第二項第三十二号の規定は、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-4161-17/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-5
The provisions of Article 348, paragraph (2), item (xxxii) 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十七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-4161-17/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/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 2005 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** 旧法第三百四十九条の三第十六項に規定する固定資産に対して課する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-4161-17/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-7
The provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004 imposed on fixed assets prescribed in Article 349-3, paragraph (16) of the Former Act.
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**第八項** 新法第三百四十九条の三第十七項の規定は、平成十七年度以後の年度分の固定資産税について適用する。
suppl-4161-17/art-10/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-8
The provisions of Article 349-3, paragraph (17) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward.
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**第九項** 旧法第三百四十九条の三第十八項に規定する固定資産に対して課する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-4161-17/art-10/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-9
The provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004 imposed on fixed assets prescribed in Article 349-3, paragraph (18) of the Former Act.
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**第十項** 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-4161-17/art-10/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-10
The provisions then in force continue to govern fixed assets tax imposed on track facilities prescribed in Article 349-3, paragraph (32) of the Former Act that were laid before the Effective Date.
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**第十一項** 新法第三百四十九条の三第三十五項の規定は、施行日以後に建設された同項に規定する変電所の用に供する償却資産に対して課する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、施行日前に建設された旧法第三百四十九条の三第三十七項に規定する変電所の用に供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-4161-17/art-10/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-11
The provisions of Article 349-3, paragraph (35) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward imposed on depreciable assets used for a substation prescribed in that paragraph that are constructed on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets used for a substation prescribed in Article 349-3, paragraph (37) of the Former Act that were constructed before the Effective Date.
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、施行日以後に取得された同項に規定する償却資産に対して課する平成十七年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十九条の三第三十九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-4161-17/art-10/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/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 2005 onward imposed on depreciable assets 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 depreciable assets prescribed in Article 349-3, paragraph (39) of the Former Act that were acquired before the Effective Date.
machine translation, not official
**第十三項** 施行日前にされた旧法第三百八十二条の三の規定に基づく証明書の交付の請求については、なお従前の例による。
suppl-4161-17/art-10/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-13
The provisions then in force continue to govern a request for the delivery of a certificate based on the provisions of Article 382-3 of the Former Act made before the Effective Date.
machine translation, not official
**第十四項** 平成十四年四月一日から平成十六年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第三項に規定する倉庫等に対して課する固定資産税については、なお従前の例による。
suppl-4161-17/art-10/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-14
The provisions then in force continue to govern fixed assets tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from April 1, 2002 to March 31, 2004.
machine translation, not official
**第十五項** 平成十四年四月一日から平成十六年三月三十一日までの間に取得された旧法附則第十五条第五項に規定する施設又は設備に対して課する固定資産税については、なお従前の例による。
suppl-4161-17/art-10/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-15
The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2004.
machine translation, not official
**第十六項** 平成十四年四月一日から平成十六年三月三十一日までの間に取得された旧法附則第十五条第六項第二号に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4161-17/art-10/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-16
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (6), item (ii) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2004.
machine translation, not official
**第十七項** 平成十四年四月一日から平成十六年三月三十一日までの間に設置された旧法附則第十五条第七項に規定する構築物に対して課する固定資産税については、なお従前の例による。
suppl-4161-17/art-10/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-17
The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2002 to March 31, 2004.
machine translation, not official
**第十八項** 平成十四年四月一日から平成十六年三月三十一日までの間に取得された旧法附則第十五条第九項に規定する施設に対して課する固定資産税については、なお従前の例による。
suppl-4161-17/art-10/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-18
The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2004.
machine translation, not official
**第十九項** 平成九年度から平成十五年度までの間に新たに固定資産税が課されることとなった旧法附則第十五条第十項に規定する航空機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-4161-17/art-10/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-19
The provisions then in force continue to govern fixed assets tax imposed on aircraft prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act on which fixed assets tax began to be newly imposed during the period from fiscal year 1997 to fiscal year 2003.
machine translation, not official
**第二十項** 平成十四年四月一日から平成十六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十五項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4161-17/art-10/par-20 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-20
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2002 to March 31, 2004.
machine translation, not official
**第二十一項** 平成八年四月一日から平成十六年三月三十一日までの間に取得された旧法附則第十五条第二十項に規定する土地及び家屋に対して課する固定資産税については、なお従前の例による。
suppl-4161-17/art-10/par-21 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-21
The provisions then in force continue to govern fixed assets tax imposed on land and houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1996 to March 31, 2004.
machine translation, not official
**第二十二項** 平成十五年四月一日から平成十六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-4161-17/art-10/par-22 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-22
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, 2003 to March 31, 2004.
machine translation, not official
**第二十三項** 平成十二年四月一日から平成十六年三月三十一日までの間に新たに取得された旧法附則第十五条第二十四項に規定する国の機関との共同研究に必要な施設の用に供する家屋及び償却資産に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成十二年四月一日から平成十七年三月三十一日まで」とあるのは「平成十二年四月一日から平成十六年三月三十一日まで」と、「又は特定独立行政法人（独立行政法人通則法第二条第二項に規定する特定独立行政法人をいい、非課税独立行政法人であるものに限る。以下本項において同じ。）と共同して研究を行う民法第三十四条の法人で政令で定めるものが当該特定独立行政法人が所有する土地（その使用の対価が時価より低く定められたものとして総務省令で定めるものに限る。）の上に平成十三年四月一日から平成十七年三月三十一日までの間に新たに取得した当該研究に必要な施設の用に供する家屋及び償却資産で政令で定めるもの」とあるのは「で当該民法第三十四条の法人が国立大学法人と共同して行う研究に必要な施設の用に供されているものであつて当該民法第三十四条の法人が当該国立大学法人が所有する土地（当該国立大学法人が国立大学法人法（平成十五年法律第百十二号）附則第九条第一項の規定により国から承継した土地でその使用の対価が時価より低く定められたものとして総務省令で定めるものに限る。）の上に所有する家屋及び償却資産」とする。
suppl-4161-17/art-10/par-23 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-23
With regard to fixed assets tax imposed on houses and depreciable assets used for facilities necessary for joint research with an organ of the State, prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act, that were newly acquired during the period from April 1, 2000 to March 31, 2004, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "from April 1, 2000 to March 31, 2005" is deemed to be replaced with "from April 1, 2000 to March 31, 2004", and the phrase "or houses and depreciable assets, specified by Cabinet Order, that a juridical person under Article 34 of the Civil Code that conducts research jointly with a specified incorporated administrative agency (meaning a specified incorporated administrative agency prescribed in Article 2, paragraph (2) of the Act on General Rules for Incorporated Administrative Agencies, limited to one that is a tax-exempt incorporated administrative agency; the same applies hereinafter in this paragraph) and is specified by Cabinet Order has newly acquired during the period from April 1, 2001 to March 31, 2005 on land owned by that specified incorporated administrative agency (limited to land for which the consideration for its use is set lower than the market price, as specified by Order of the Ministry of Internal Affairs and Communications) and uses for facilities necessary for that research" is deemed to be replaced with "that are used for facilities necessary for research that the juridical person under Article 34 of the Civil Code conducts jointly with a national university corporation, being houses and depreciable assets that that juridical person under Article 34 of the Civil Code owns on land owned by that national university corporation (limited to land that that national university corporation succeeded to from the State pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the National University Corporation Act (Act No. 112 of 2003) and for which the consideration for its use is set lower than the market price, as specified by Order of the Ministry of Internal Affairs and Communications)".
machine translation, not official
**第二十四項** 平成十五年四月一日から平成十六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-4161-17/art-10/par-24 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-24
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, 2003 to March 31, 2004.
machine translation, not official
**第二十五項** 平成十四年四月一日から平成十六年三月三十一日までの間に取得された旧法附則第十五条第三十二項に規定する機械及び装置に対して課する固定資産税については、なお従前の例による。
suppl-4161-17/art-10/par-25 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-25
The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2004.
machine translation, not official
**第二十六項** 平成十二年八月一日から平成十六年三月三十一日までの間に食品流通構造改善促進法第四条第二項の規定による認定を受けた同条第六項に規定する構造改善計画に基づき同法第二条第三項第二号の事業が実施される卸売市場法第二条第四項に規定する地方卸売市場において直接その本来の事業の用に供された旧法附則第十五条第三十三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-4161-17/art-10/par-26 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-26 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-26
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were directly used for their original business in a local wholesale market prescribed in Article 2, paragraph (4) of the Wholesale Market Act, in which the business under Article 2, paragraph (3), item (ii) of the Food Distribution Structure Improvement Promotion Act is carried out based on a structural improvement plan prescribed in Article 4, paragraph (6) of that Act for which certification was received under Article 4, paragraph (2) of that Act during the period from August 1, 2000 to March 31, 2004.
machine translation, not official
**第二十七項** 平成十四年四月一日から平成十六年三月三十一日までの間に新たに取得された旧法附則第十五条第三十五項に規定する電気通信設備に対して課する固定資産税については、なお従前の例による。
suppl-4161-17/art-10/par-27 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-27 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-27
The provisions then in force continue to govern fixed assets tax imposed on telecommunications facilities prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2002 to March 31, 2004.
machine translation, not official
### 第十一条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
caption: machine translation, not official
suppl-4161-17/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-11
**第一項** 新法第四百八十五条の十三第一項の規定は、平成十六年度以後の年度の市町村たばこ税について適用し、平成十五年度までの市町村たばこ税については、なお従前の例による。
suppl-4161-17/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-11/par-1
The provisions of Article 485-13, paragraph (1) of the New Act apply to municipal tobacco tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern municipal tobacco tax for fiscal years up to and including fiscal year 2003.
machine translation, not official
**第二項** 平成十六年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは「除して得た割合に百分の百十二を乗じて得た割合」と、「当該超える部分に相当する額」とあるのは「当該超える部分に相当する額の二分の一に相当する額」とする。
suppl-4161-17/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-11/par-2
With regard to the application of the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2004, in that paragraph, the phrase "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide" is deemed to be replaced with "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide, multiplied by 112/100", and the phrase "the amount equivalent to the excess" is deemed to be replaced with "an amount equivalent to one-half of the amount equivalent to the excess".
machine translation, not official
**第三項** 平成十七年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百四を乗じて得た割合」とする。
suppl-4161-17/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-11/par-3
With regard to the application of the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2005, in that paragraph, the phrase "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide" is deemed to be replaced with "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide, multiplied by 104/100".
machine translation, not official
### 第十二条（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-4161-17/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12
**第一項** 別段の定めがあるものを除き、新法の規定（新法第六百二条の規定を除く。）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-4161-17/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-1
Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Article 602 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 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（新法第六百二条の規定を除く。）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る特別土地保有税について適用し、施行日前の土地の取得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-4161-17/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-2
Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Article 602 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.
machine translation, not official
**第三項** 新法第五百八十六条第二項第一号の二十五及び第一号の二十六の規定（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、平成十七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、平成十六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-4161-17/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-3
The provisions of Article 586, paragraph (2), items (i)-25 and (i)-26 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 2005 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 2004.
machine translation, not official
**第四項** 新法第五百八十六条第二項第十二号の規定（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、平成十七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、平成十六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-4161-17/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-4
The provisions of Article 586, paragraph (2), item (xii) 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 2005 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 2004.
machine translation, not official
**第五項** 新法第五百八十六条第二項第二十一号の二及び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、平成十七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、平成十六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-4161-17/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-5
The provisions of Article 586, paragraph (2), items (xxi)-2 and (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 for fiscal years from fiscal year 2005 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 2004.
machine translation, not official
**第六項** 新法第五百八十六条第二項第二十三号の規定（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、平成十七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、平成十六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-4161-17/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-6
The provisions of Article 586, paragraph (2), item (xxiii) 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 2005 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 2004.
machine translation, not official
**第七項** 旧法第六百二条第一項第一号ハに掲げる土地の譲渡をすることにつき同項に規定する市町村長の認定を受けた土地の所有者等（旧法第五百八十五条第一項に規定する土地の所有者等をいう。）は、新法第六百二条第一項第一号ハに掲げる土地の譲渡をすることにつき同項に規定する市町村長の認定を受けたものとみなす。
suppl-4161-17/art-12/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-7
An owner of land, etc. (meaning an owner of land, etc. prescribed in Article 585, paragraph (1) of the Former Act) who has received the finding of the mayor of the municipality prescribed in Article 602, paragraph (1) of the Former Act with regard to the transfer of land set forth in Article 602, paragraph (1), item (i), (c) of the Former Act is deemed to have received the finding of the mayor of the municipality prescribed in Article 602, paragraph (1) of the New Act with regard to the transfer of land set forth in Article 602, paragraph (1), item (i), (c) of the New Act.
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### 第十三条（市町村法定外普通税に関する経過措置） — Transitional Measures Concerning Municipal Non-Statutory Ordinary Tax
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suppl-4161-17/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-13
**第一項** 新法第六百六十九条第一項の規定は、施行日以後に同条の規定によりされる協議の申出に係る市町村法定外普通税の同項に規定する新設又は変更について適用し、この法律の施行の際現に旧法第六百六十九条の規定によりされている協議の申出に係る市町村法定外普通税の同条に規定する新設又は変更については、なお従前の例による。
suppl-4161-17/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-13/par-1
The provisions of Article 669, paragraph (1) of the New Act apply to the establishment or modification, prescribed in that paragraph, of municipal non-statutory ordinary tax pertaining to a request for consultation made under the provisions of that Article on or after the Effective Date, and the provisions then in force continue to govern the establishment or modification, prescribed in Article 669 of the Former Act, of municipal non-statutory ordinary tax pertaining to a request for consultation that is actually being made under the provisions of that Article at the time of enforcement of this Act.
machine translation, not official
**第二項** 新法第六百六十九条第二項の規定は、施行日以後に議会の議決がされる市町村法定外普通税の新設又は変更をする旨の条例の制定について適用し、施行日前に議会の議決がされた市町村法定外普通税の新設又は変更をする旨の条例の制定については、なお従前の例による。
suppl-4161-17/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-13/par-2
The provisions of Article 669, paragraph (2) of the New Act apply to the enactment of a Municipal Ordinance establishing or modifying municipal non-statutory ordinary tax for which the assembly passes a resolution on or after the Effective Date, and the provisions then in force continue to govern the enactment of a Municipal Ordinance establishing or modifying municipal non-statutory ordinary tax for which the assembly passed a resolution before the Effective Date.
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### 第十四条（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-4161-17/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-14
**第一項** 新法附則第三十二条第一項、第四項及び第六項から第十三項までの規定は、施行日以後の自動車の取得に対して課すべき自動車取得税に対して適用し、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-4161-17/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-14/par-1
The provisions of Article 32, paragraphs (1), (4) and (6) through (13) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date.
machine translation, not official
**第二項** 施行日前の旧法附則第三十二条第五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-4161-17/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-14/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 (5) and (10) of the Supplementary Provisions of the Former Act.
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### 第十五条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
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suppl-4161-17/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-15
**第一項** 新法第七百条の四の二の規定は、平成十六年六月一日以後に製造される軽油の販売、消費又は譲渡に対して課する軽油引取税について適用する。
suppl-4161-17/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-15/par-1
The provisions of Article 700-4-2 of the New Act apply to light oil delivery tax imposed on the sale, consumption or transfer of light oil manufactured on or after June 1, 2004.
machine translation, not official
**第二項** 新法第七百条の二十二の二第一項第一号又は第二号の規定による製造の承認は、これらの号の規定の例により、平成十六年六月一日前においても行うことができる。
suppl-4161-17/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-15/par-2
An approval of manufacture under the provisions of Article 700-22-2, paragraph (1), item (i) or (ii) of the New Act may be given, in accordance with the rules of those items, even before June 1, 2004.
machine translation, not official
**第三項** 平成十六年六月一日前に旧法第七百条の二十二の二第一項第一号又は第二号の規定によりされた混和の承認は、新法第七百条の二十二の二第一項第一号又は第二号の規定によりされた製造の承認とみなす。
suppl-4161-17/art-15/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-15/par-3
An approval of mixing given under the provisions of Article 700-22-2, paragraph (1), item (i) or (ii) of the Former Act before June 1, 2004 is deemed to be an approval of manufacture given under the provisions of Article 700-22-2, paragraph (1), item (i) or (ii) of the New Act.
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### 第十六条（狩猟税に関する経過措置） — Transitional Measures Concerning Hunting Tax
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suppl-4161-17/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-16
**第一項** 新法の規定中狩猟税に関する部分は、施行日以後に狩猟者の登録を受ける者に対して課すべき狩猟税について適用する。
suppl-4161-17/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-16/par-1
The portion of the provisions of the New Act concerning hunting tax applies to hunting tax to be imposed on a person who receives hunter registration on or after the Effective Date.
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### 第十七条（入猟税に関する経過措置） — Transitional Measures Concerning Hunting Entry Tax
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suppl-4161-17/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-17
**第一項** 施行日前に狩猟者の登録を受けた者に対して課する入猟税については、なお従前の例による。
suppl-4161-17/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-17/par-1
The provisions then in force continue to govern hunting entry tax imposed on a person who received hunter registration before the Effective Date.
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### 第十八条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
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suppl-4161-17/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18
**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十六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十六年前の年分の個人の事業及び平成十六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-4161-17/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-1
Except as otherwise provided, the portion of the provisions of the New Act concerning business office tax 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 2004 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 2004 and the business of individuals for 2004 that was discontinued before the Effective Date.
machine translation, not official
**第二項** 旧法第七百一条の三十四第三項第二十号に規定する資金の貸付けを受けて設置された施設に係る事業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-4161-17/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-2
The provisions then in force continue to govern business office tax imposed on business relating to facilities installed with a loan of funds prescribed in Article 701-34, paragraph (3), item (xx) of the Former Act.
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**第三項** 旧法第七百一条の三十四第三項第二十号に規定する譲渡しを受けた施設に係る事業のうち、平成十六年四月一日以後に最初に終了する事業年度分までの法人の事業及び平成十六年分までの個人の事業に対して課すべき事業所税については、なお従前の例による。
suppl-4161-17/art-18/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-3
With regard to business office tax to be imposed on the business of corporations up to the first business year ending on or after April 1, 2004 and on the business of individuals up to 2004, among the business relating to facilities that were transferred as prescribed in Article 701-34, paragraph (3), item (xx) of the Former Act, the provisions then in force continue to govern.
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**第四項** 旧法附則第三十二条の七第十項の規定は、平成十六年四月一日以後に最初に終了する事業年度分までの法人の事業及び平成十六年分までの個人の事業に対して課すべき事業所税については、なおその効力を有する。この場合において、同項中「環境事業団から」とあるのは「独立行政法人環境再生保全機構法（平成十五年法律第四十三号）附則第四条第一項の規定による解散前の環境事業団から」と、「環境事業団法」とあるのは「同法附則第二十条の規定による廃止前の環境事業団法（昭和四十年法律第九十五号）」とする。
suppl-4161-17/art-18/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-4
The provisions of Article 32-7, paragraph (10) of the Supplementary Provisions of the Former Act remain in force with regard to business office tax to be imposed on the business of corporations up to the first business year ending on or after April 1, 2004 and on the business of individuals up to 2004. In this case, in that paragraph, the phrase "from the Environment Corporation" is deemed to be replaced with "from the Environment Corporation prior to its dissolution under the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Act on the Environmental Restoration and Conservation Agency, Independent Administrative Agency (Act No. 43 of 2003)", and the phrase "Environment Corporation Act" is deemed to be replaced with "Environment Corporation Act (Act No. 95 of 1965) before its abolition under the provisions of Article 20 of the Supplementary Provisions of that Act".
machine translation, not official
**第五項** 旧法附則第三十二条の七第十一項に規定する事業のうち、同項に規定する特定施設に係る事業所等（新法第七百一条の三十一第一項第五号に規定する事業所等をいい、平成十四年四月一日から平成十六年三月三十一日までの間に新設されたものに限る。）が新設された日から五年を経過する日以後に最初に終了する事業年度分までの当該特定施設に係る民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法（昭和六十一年法律第七十七号）第六条に規定する認定事業者が行う事業に対して課すべき事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。
suppl-4161-17/art-18/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-5
With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax to be imposed on the business conducted by a certified business operator prescribed in Article 6 of the Act on Temporary Measures for Promoting the Development of Specified Facilities through the Utilization of the Abilities of Private Business Operators (Act No. 77 of 1986) in connection with a specified facility, up to the first business year ending on or after the day on which five years have elapsed from the day on which the office or place of business relating to the specified facility prescribed in Article 32-7, paragraph (11) of the Supplementary Provisions of the Former Act (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act and limited to one newly established during the period from April 1, 2002 to March 31, 2004) was newly established, among the business prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第六項** 旧法附則第三十二条の八第二項に規定する事業のうち、施行日から特定農産加工業経営改善臨時措置法の一部を改正する法律（平成十六年法律第九十三号）の施行の日の前日までに終了する事業年度分の法人の事業に対して課すべき事業所税に係る同項の規定の適用については、同項中「平成十六年三月三十一日」とあるのは「平成十六年六月三十日」と、「二分の一」とあるのは「三分の一」とする。
suppl-4161-17/art-18/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-6
With regard to the application of the provisions of Article 32-8, paragraph (2) of the Supplementary Provisions of the Former Act to business office tax to be imposed on the business of corporations for business years ending during the period from the Effective Date to the day preceding the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Industries (Act No. 93 of 2004), among the business prescribed in that paragraph, in that paragraph, the phrase "March 31, 2004" is deemed to be replaced with "June 30, 2004", and the phrase "one-half" is deemed to be replaced with "one-third".
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### 第十九条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
caption: machine translation, not official
suppl-4161-17/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-19
**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-4161-17/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-19/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 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
**第二項** 旧法第三百四十九条の三第十六項の規定の適用を受ける土地又は家屋に対して課する平成十六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-4161-17/art-19/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-19/par-2
The provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2003 imposed on land or houses to which the provisions of Article 349-3, paragraph (16) of the Former Act apply.
machine translation, not official
**第三項** 平成十四年四月一日から平成十六年三月三十一日までの間に新設し、又は増設された旧法附則第十五条第三項に規定する倉庫等に対して課する都市計画税については、なお従前の例による。
suppl-4161-17/art-19/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-19/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-19/par-3
The provisions then in force continue to govern city planning tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from April 1, 2002 to March 31, 2004.
machine translation, not official
**第四項** 平成八年四月一日から平成十六年三月三十一日までの間に取得された旧法附則第十五条第二十項に規定する土地及び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-4161-17/art-19/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-19/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-19/par-4
The provisions then in force continue to govern city planning tax imposed on land and houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1996 to March 31, 2004.
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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-4161-17/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-20
**第一項** 新法附則第三十六条の規定は、平成十七年度以後の年度分の国民健康保険税について適用し、平成十六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-4161-17/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-20/par-1
The provisions of Article 36 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern national health insurance tax for fiscal years up to and including fiscal year 2004.
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### 第二十一条（法定外目的税に関する経過措置） — Transitional Measures Concerning Non-Statutory Earmarked Tax
caption: machine translation, not official
suppl-4161-17/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-21
**第一項** 新法第七百三十一条第二項の規定は、施行日以後に同条の規定によりされる協議の申出に係る法定外目的税の同項に規定する新設又は変更について適用し、施行の際現に旧法第七百三十一条第二項の規定によりされている協議の申出に係る法定外目的税の同項に規定する新設又は変更については、なお従前の例による。
suppl-4161-17/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-21/par-1
The provisions of Article 731, paragraph (2) of the New Act apply to the establishment or modification, prescribed in that paragraph, of non-statutory earmarked tax pertaining to a request for consultation made under the provisions of that Article on or after the Effective Date, and the provisions then in force continue to govern the establishment or modification, prescribed in Article 731, paragraph (2) of the Former Act, of non-statutory earmarked tax pertaining to a request for consultation that is actually being made under the provisions of that paragraph at the time of enforcement.
machine translation, not official
**第二項** 新法第七百三十一条第三項の規定は、施行日以後に議会の議決がされる法定外目的税の新設又は変更をする旨の条例の制定について適用し、施行日前に議会の議決がされた法定外目的税の新設又は変更をする旨の条例の制定については、なお従前の例による。
suppl-4161-17/art-21/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-21/par-2
The provisions of Article 731, paragraph (3) of the New Act apply to the enactment of a Prefectural or Municipal Ordinance establishing or modifying non-statutory earmarked tax for which the assembly passes a resolution on or after the Effective Date, and the provisions then in force continue to govern the enactment of a Prefectural or Municipal Ordinance establishing or modifying non-statutory earmarked tax for which the assembly passed a resolution before the Effective Date.
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### 第二十二条（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
caption: machine translation, not official
suppl-4161-17/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-22
**第一項** 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-4161-17/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-22/par-1
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 arising from a dissolution on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years ending before the Effective Date and enterprise tax on liquidation income arising from a dissolution before the Effective Date.
machine translation, not official
### 第二十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4161-17/art-23 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-23
**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-4161-17/art-23/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-23/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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### 第二十五条（政令への委任） — Delegation to Cabinet Order
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suppl-4161-17/art-25 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-25
**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-4161-17/art-25/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-25/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.
caption: machine translation, not official
suppl-4161-17/art-34 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-34
**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附則第八条第三項の規定は、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-4161-17/art-34/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-34/par-1
The provisions of Article 8, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by the provisions of the preceding Article 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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---
## Cites
- suppl-4161-17/art-1/par-1/item-1: 附則第十五条第一項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4161-17/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-15/par-1
- suppl-4161-17/art-1/par-1/item-1: 第三項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4161-17/art-15/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-15/par-3
- suppl-4161-17/art-1/par-1/item-2: 附則第十条第五項 → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-4161-17/art-10/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-5
- suppl-4161-17/art-1/par-1/item-2: 第十二条第五項 → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-4161-17/art-12/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-5
- suppl-4161-17/art-1/par-1/item-2: 第七項 → 地方税法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-4161-17/art-12/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-7
- suppl-4161-17/art-1/par-1/item-3: 附則第三条第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4161-17/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-3
- suppl-4161-17/art-1/par-1/item-3: 第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4161-17/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-4
- suppl-4161-17/art-1/par-1/item-3: 第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4161-17/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-3
- suppl-4161-17/art-1/par-1/item-4: 附則第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4161-17/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-6/par-2
- suppl-4161-17/art-1/par-1/item-5: 独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第二号 → e-Gov law 414AC0000000147, 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — not held in this collection
- suppl-4161-17/art-1/par-1/item-5: 独立行政法人中小企業基盤整備機構法第十五条第一項第三号 → e-Gov law 414AC0000000147, 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — not held in this collection
- suppl-4161-17/art-1/par-1/item-5: 附則第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4161-17/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-5/par-2
- suppl-4161-17/art-1/par-1/item-5: 第十条第四項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4161-17/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-10/par-4
- suppl-4161-17/art-1/par-1/item-5: 第十二条第四項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4161-17/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-4
- suppl-4161-17/art-1/par-1/item-5: 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-4161-17/art-18/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-2
- suppl-4161-17/art-1/par-1/item-5: 第三項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4161-17/art-18/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-3
- suppl-4161-17/art-1/par-1/item-11: 独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第二号 → e-Gov law 414AC0000000147, 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — not held in this collection
- suppl-4161-17/art-1/par-1/item-11: 附則第十二条第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4161-17/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-12/par-3
- suppl-4161-17/art-1/par-1/item-11: 第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4161-17/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-34
- suppl-4161-17/art-2/par-1: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-3
- suppl-4161-17/art-2/par-1: 新法第二十六条第一項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1
- suppl-4161-17/art-2/par-1: 第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/ja/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1
- suppl-4161-17/art-3/par-2: 新法第二十四条の五 → 地方税法 第二十四条の五 (Article 24-5), art-24-5 — https://japanlaw.org/ja/local-tax-act/art-24-5 · https://japanlaw.org/l/325AC0000000226/art-24-5
- suppl-4161-17/art-3/par-3: 新法第二十三条 → 地方税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/local-tax-act/art-23 · https://japanlaw.org/l/325AC0000000226/art-23
- suppl-4161-17/art-3/par-3: 第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4
- suppl-4161-17/art-3/par-3: 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-4161-17/art-3/par-3: 第四十五条の二第一項第五号 → 地方税法 第四十五条の二第一項第五号 (Article 45-2, paragraph (1), item (v)), art-45-2/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1/item-5
- suppl-4161-17/art-3/par-4: 新法附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4
- suppl-4161-17/art-3/par-4: 第七項第一号 → 地方税法 附則第四条第七項第一号 (Supplementary Provisions, Article 4, paragraph (7), item (i)), suppl-3251-226/art-4/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-7/item-1
- suppl-4161-17/art-3/par-4: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4161-17/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3
- suppl-4161-17/art-3/par-4: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4161-17/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9
- suppl-4161-17/art-3/par-5: 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-4161-17/art-3/par-5: この項 → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4161-17/art-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-5
- suppl-4161-17/art-3/par-6: 新法附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34
- suppl-4161-17/art-3/par-6: 第三項第一号 → 地方税法 附則第三十四条第三項第一号 (Supplementary Provisions, Article 34, paragraph (3), item (i)), suppl-3251-226/art-34/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-1
- suppl-4161-17/art-3/par-7: 新法附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2
- suppl-4161-17/art-3/par-7: 同条第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1
- suppl-4161-17/art-3/par-7: 同条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2
- suppl-4161-17/art-3/par-8: 新法附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35
- suppl-4161-17/art-3/par-9: 新法附則第三十五条の三第八項 → 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-4161-17/art-3/par-10: 附則第九条第九項 → 地方税法 附則第九条第九項 (Supplementary Provisions, Article 9, paragraph (9)), suppl-4161-17/art-9/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-9
- suppl-4161-17/art-3/par-10: 新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-4161-17/art-3/par-11: 新法第三十八条 → 地方税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/local-tax-act/art-38 · https://japanlaw.org/l/325AC0000000226/art-38
- suppl-4161-17/art-3/par-12: 新法附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2
- suppl-4161-17/art-3/par-12: 同条第七項第一号 → 地方税法 附則第四条の二第七項第一号 (Supplementary Provisions, Article 4-2, paragraph (7), item (i)), suppl-3251-226/art-4-2/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-7/item-1
- suppl-4161-17/art-3/par-14: 新法第五十三条第六項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000226/art-53/par-6
- suppl-4161-17/art-3/par-14: 第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/art-53/par-8 · https://japanlaw.org/l/325AC0000000226/art-53/par-8
- suppl-4161-17/art-3/par-14: 第十一項 → 地方税法 第五十三条第十一項 (Article 53, paragraph (11)), art-53/par-11 — https://japanlaw.org/ja/local-tax-act/art-53/par-11 · https://japanlaw.org/l/325AC0000000226/art-53/par-11
- suppl-4161-17/art-3/par-14: 第十二項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/ja/local-tax-act/art-53/par-12 · https://japanlaw.org/l/325AC0000000226/art-53/par-12
- suppl-4161-17/art-3/par-14: 第十五項 → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/ja/local-tax-act/art-53/par-15 · https://japanlaw.org/l/325AC0000000226/art-53/par-15
- suppl-4161-17/art-3/par-14: 第十六項 → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/ja/local-tax-act/art-53/par-16 · https://japanlaw.org/l/325AC0000000226/art-53/par-16
- suppl-4161-17/art-3/par-14: 第十九項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/art-53/par-31 · https://japanlaw.org/l/325AC0000000226/art-53/par-31
- suppl-4161-17/art-3/par-14: 第二十項 → 地方税法 第五十三条第三十二項 (Article 53, paragraph (32)), art-53/par-32 — https://japanlaw.org/ja/local-tax-act/art-53/par-32 · https://japanlaw.org/l/325AC0000000226/art-53/par-32
- suppl-4161-17/art-4/par-1: 新法第七十二条の二十三第二項 → 地方税法 第七十二条の二十三第二項 (Article 72-23, paragraph (2)), art-72-23/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-2
- suppl-4161-17/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-4161-17/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-1
- suppl-4161-17/art-4/par-2: 新法第七十二条の四十八第三項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3
- suppl-4161-17/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-4161-17/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-2
- suppl-4161-17/art-4/par-2: 附則第二十二条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4161-17/art-22 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-22
- suppl-4161-17/art-4/par-3: 新法第七十二条の四十九の八第一項 → 地方税法 第七十二条の四十九の八第一項 (Article 72-49-8, paragraph (1)), art-72-49-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-8/par-1
- suppl-4161-17/art-4/par-4: 新法第七十二条の五十第二項 → 地方税法 第七十二条の五十第二項 (Article 72-50, paragraph (2)), art-72-50/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-50/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-50/par-2
- suppl-4161-17/art-6/par-2: 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-4161-17/art-8/par-1: 新法第二百五十九条第一項 → 地方税法 第二百五十九条第一項 (Article 259, paragraph (1)), art-259/par-1 — https://japanlaw.org/ja/local-tax-act/art-259/par-1 · https://japanlaw.org/l/325AC0000000226/art-259/par-1
- suppl-4161-17/art-8/par-1: 同条 → 地方税法 第二百五十九条 (Article 259), art-259 — https://japanlaw.org/ja/local-tax-act/art-259 · https://japanlaw.org/l/325AC0000000226/art-259
- suppl-4161-17/art-8/par-2: 新法第二百五十九条第二項 → 地方税法 第二百五十九条第二項 (Article 259, paragraph (2)), art-259/par-2 — https://japanlaw.org/ja/local-tax-act/art-259/par-2 · https://japanlaw.org/l/325AC0000000226/art-259/par-2
- suppl-4161-17/art-9/par-2: 新法第二百九十五条 → 地方税法 第二百九十五条 (Article 295), art-295 — https://japanlaw.org/ja/local-tax-act/art-295 · https://japanlaw.org/l/325AC0000000226/art-295
- suppl-4161-17/art-9/par-3: 新法第二百九十二条 → 地方税法 第二百九十二条 (Article 292), art-292 — https://japanlaw.org/ja/local-tax-act/art-292 · https://japanlaw.org/l/325AC0000000226/art-292
- suppl-4161-17/art-9/par-3: 第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4
- suppl-4161-17/art-9/par-3: 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-4161-17/art-9/par-3: 第三百十七条の二第一項第五号 → 地方税法 第三百十七条の二第一項第五号 (Article 317-2, paragraph (1), item (v)), art-317-2/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1/item-5
- suppl-4161-17/art-9/par-3: 新法附則第四条第八項 → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-3251-226/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-8
- suppl-4161-17/art-9/par-3: 同条第七項第一号 → 地方税法 附則第四条第七項第一号 (Supplementary Provisions, Article 4, paragraph (7), item (i)), suppl-3251-226/art-4/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-7/item-1
- suppl-4161-17/art-9/par-3: 新法附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-5
- suppl-4161-17/art-9/par-3: 同条第三項第一号 → 地方税法 附則第三十三条の三第三項第一号 (Supplementary Provisions, Article 33-3, paragraph (3), item (i)), suppl-3251-226/art-33-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3/item-1
- suppl-4161-17/art-9/par-3: 新法附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4
- suppl-4161-17/art-9/par-3: 同条第三項第一号 → 地方税法 附則第三十四条第三項第一号 (Supplementary Provisions, Article 34, paragraph (3), item (i)), suppl-3251-226/art-34/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-1
- suppl-4161-17/art-9/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-4161-17/art-9/par-3: 同条第二項第一号 → 地方税法 附則第三十五条の四第二項第一号 (Supplementary Provisions, Article 35-4, paragraph (2), item (i)), suppl-3251-226/art-35-4/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-1
- suppl-4161-17/art-9/par-4: 新法附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4
- suppl-4161-17/art-9/par-5: 新法附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34
- suppl-4161-17/art-9/par-5: 第三項第一号 → 地方税法 附則第三十四条第三項第一号 (Supplementary Provisions, Article 34, paragraph (3), item (i)), suppl-3251-226/art-34/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-1
- suppl-4161-17/art-9/par-6: 新法附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2
- suppl-4161-17/art-9/par-6: 同条第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1
- suppl-4161-17/art-9/par-6: 同条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2
- suppl-4161-17/art-9/par-7: 新法附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35
- suppl-4161-17/art-9/par-8: 新法附則第三十五条の三第十二項 → 地方税法 附則第三十五条の三第十二項 (Supplementary Provisions, Article 35-3, paragraph (12)), suppl-3251-226/art-35-3/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-12
- suppl-4161-17/art-9/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-4161-17/art-9/par-9: 新法第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/ja/local-tax-act/art-317-2 · https://japanlaw.org/l/325AC0000000226/art-317-2
- suppl-4161-17/art-9/par-9: 同条第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-4161-17/art-9/par-10: 新法第三百十条 → 地方税法 第三百十条 (Article 310), art-310 — https://japanlaw.org/ja/local-tax-act/art-310 · https://japanlaw.org/l/325AC0000000226/art-310
- suppl-4161-17/art-9/par-11: 新法附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2
- suppl-4161-17/art-9/par-11: 同条第八項 → 地方税法 附則第四条の二第八項 (Supplementary Provisions, Article 4-2, paragraph (8)), suppl-3251-226/art-4-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-8
- suppl-4161-17/art-9/par-11: 同条第七項第一号 → 地方税法 附則第四条の二第七項第一号 (Supplementary Provisions, Article 4-2, paragraph (7), item (i)), suppl-3251-226/art-4-2/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-7/item-1
- suppl-4161-17/art-9/par-13: 新法第三百二十一条の八第六項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-6
- suppl-4161-17/art-9/par-13: 第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-8
- suppl-4161-17/art-9/par-13: 第十一項 → 地方税法 第三百二十一条の八第十一項 (Article 321-8, paragraph (11)), art-321-8/par-11 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-11 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-11
- suppl-4161-17/art-9/par-13: 第十二項 → 地方税法 第三百二十一条の八第十二項 (Article 321-8, paragraph (12)), art-321-8/par-12 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-12 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-12
- suppl-4161-17/art-9/par-13: 第十五項 → 地方税法 第三百二十一条の八第十五項 (Article 321-8, paragraph (15)), art-321-8/par-15 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-15 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-15
- suppl-4161-17/art-9/par-13: 第十六項 → 地方税法 第三百二十一条の八第十六項 (Article 321-8, paragraph (16)), art-321-8/par-16 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-16 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-16
- suppl-4161-17/art-9/par-13: 第十九項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-31 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-31
- suppl-4161-17/art-9/par-13: 第二十項 → 地方税法 第三百二十一条の八第三十二項 (Article 321-8, paragraph (32)), art-321-8/par-32 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-32 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-32
- suppl-4161-17/art-10/par-2: 新法第三百四十三条第九項 → 地方税法 第三百四十三条第十項 (Article 343, paragraph (10)), art-343/par-10 — https://japanlaw.org/ja/local-tax-act/art-343/par-10 · https://japanlaw.org/l/325AC0000000226/art-343/par-10
- suppl-4161-17/art-10/par-4: 新法第三百四十八条第二項第二十二号 → 地方税法 第三百四十八条第二項第二十二号 (Article 348, paragraph (2), item (xxii)), art-348/par-2/item-22 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-22 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-22
- suppl-4161-17/art-10/par-5: 新法第三百四十八条第二項第三十二号 → 地方税法 第三百四十八条第二項第三十二号 (Article 348, paragraph (2), item (xxxii)), art-348/par-2/item-32 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-32 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-32
- suppl-4161-17/art-10/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-4161-17/art-10/par-8: 新法第三百四十九条の三第十七項 → 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-4161-17/art-10/par-23: 独立行政法人通則法第二条第二項 → e-Gov law 411AC0000000103, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-4161-17/art-10/par-23: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/civil-code/art-34 · https://japanlaw.org/l/129AC0000000089/art-34
- suppl-4161-17/art-10/par-26: 卸売市場法第二条第四項 → e-Gov law 346AC0000000035, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-4161-17/art-11/par-1: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4161-17/art-11/par-2: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4161-17/art-11/par-3: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4161-17/art-12/par-1: 新法第六百二条 → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/ja/local-tax-act/art-602 · https://japanlaw.org/l/325AC0000000226/art-602
- suppl-4161-17/art-12/par-2: 新法第六百二条 → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/ja/local-tax-act/art-602 · https://japanlaw.org/l/325AC0000000226/art-602
- suppl-4161-17/art-12/par-5: 新法第五百八十六条第二項第二十一号の二 → 地方税法 第五百八十六条第二項第二十一号の二 (Article 586, paragraph (2), item (xxi-2)), art-586/par-2/item-21-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-21-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21-2
- suppl-4161-17/art-12/par-6: 新法第五百八十六条第二項第二十三号 → 地方税法 第五百八十六条第二項第二十三号 (Article 586, paragraph (2), item (xxiii)), art-586/par-2/item-23 — https://japanlaw.org/ja/local-tax-act/art-586/par-2/item-23 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-23
- suppl-4161-17/art-12/par-7: 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-4161-17/art-12/par-7: 同項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/art-602/par-1 · https://japanlaw.org/l/325AC0000000226/art-602/par-1
- suppl-4161-17/art-13/par-1: 新法第六百六十九条第一項 → 地方税法 第六百六十九条第一項 (Article 669, paragraph (1)), art-669/par-1 — https://japanlaw.org/ja/local-tax-act/art-669/par-1 · https://japanlaw.org/l/325AC0000000226/art-669/par-1
- suppl-4161-17/art-13/par-1: 同条 → 地方税法 第六百六十九条 (Article 669), art-669 — https://japanlaw.org/ja/local-tax-act/art-669 · https://japanlaw.org/l/325AC0000000226/art-669
- suppl-4161-17/art-13/par-2: 新法第六百六十九条第二項 → 地方税法 第六百六十九条第二項 (Article 669, paragraph (2)), art-669/par-2 — https://japanlaw.org/ja/local-tax-act/art-669/par-2 · https://japanlaw.org/l/325AC0000000226/art-669/par-2
- suppl-4161-17/art-14/par-1: 新法附則第三十二条第一項 → 地方税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-3251-226/art-32/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32/par-1
- suppl-4161-17/art-18/par-5: 新法第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5
- suppl-4161-17/art-20/par-1: 新法附則第三十六条 → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36
- suppl-4161-17/art-21/par-1: 新法第七百三十一条第二項 → 地方税法 第七百三十一条第二項 (Article 731, paragraph (2)), art-731/par-2 — https://japanlaw.org/ja/local-tax-act/art-731/par-2 · https://japanlaw.org/l/325AC0000000226/art-731/par-2
- suppl-4161-17/art-21/par-1: 同条 → 地方税法 第七百三十一条 (Article 731), art-731 — https://japanlaw.org/ja/local-tax-act/art-731 · https://japanlaw.org/l/325AC0000000226/art-731
- suppl-4161-17/art-21/par-2: 新法第七百三十一条第三項 → 地方税法 第七百三十一条第三項 (Article 731, paragraph (3)), art-731/par-3 — https://japanlaw.org/ja/local-tax-act/art-731/par-3 · https://japanlaw.org/l/325AC0000000226/art-731/par-3
- suppl-4161-17/art-23/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4161-17/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1
- suppl-4161-17/art-25/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-4161-17/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-2
## Cited by
13 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-1
- 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/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-4161-17/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/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-4161-17/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/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-4161-17/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-5
- 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-11
- 地方税法 附則第三条第四項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-4
- 地方税法 附則第三条第五項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-5
- 地方税法 附則第三条第十項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-10
- 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-4161-17/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/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-4161-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-2
- 地方税法 附則第二十三条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-23/par-1
- 地方税法 附則第二十五条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-25/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-306, 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-20261027T214204-244, 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-20261027T214204-253, 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-20261027T214204-270, 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