# 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-4171-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4171-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-5
- 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 平成一七年三月二五日法律第五号
suppl-4171-5 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4171-5/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1
**第一項** この法律は、平成十七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-4171-5/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1
This Act comes into effect on April 1, 2005; 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七十二条の五第一項の改正規定、同法第七十三条の四第一項第一号の改正規定（「日本原子力研究所、核燃料サイクル開発機構」を「独立行政法人日本原子力研究開発機構」に改める部分に限る。）、同法第三百四十八条第四項の改正規定（「厚生年金基金連合会」を「企業年金連合会」に改める部分に限る。）、同法第三百四十九条の三第十項、第五百八十六条第二項第五号の三並びに第七百一条の三十四第三項第一号及び第二号の改正規定並びに同法附則第三十二条第十一項の改正規定並びに附則第七条第四項、第八条第二項、第九条第六項及び第十条第二項の規定 平成十七年十月一日
suppl-4171-5/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-1
the provisions in Article 1 amending Article 72-5, paragraph (1) of the Local Tax Act, the provisions amending Article 73-4, paragraph (1), item (i) of that Act (limited to the part replacing "Japan Atomic Energy Research Institute and Japan Nuclear Cycle Development Institute" with "Japan Atomic Energy Agency, an incorporated administrative agency"), the provisions amending Article 348, paragraph (4) of that Act (limited to the part replacing "Welfare Pension Fund Association" with "Pension Fund Association"), the provisions amending Article 349-3, paragraph (10), Article 586, paragraph (2), item (v)-3, and Article 701-34, paragraph (3), items (i) and (ii) of that Act, the provisions amending Article 32, paragraph (11) of the Supplementary Provisions of that Act, and the provisions of Article 7, paragraph (4), Article 8, paragraph (2), Article 9, paragraph (6) and Article 10, paragraph (2) of the Supplementary Provisions: October 1, 2005;
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**二** 第一条中地方税法第二十四条の五第一項第二号、第四十五条の二第一項から第三項まで、第二百九十五条第一項第二号、第三百十七条の二第一項から第三項まで及び第三百十七条の六の改正規定、同法附則第三十五条の二の改正規定、同法附則第三十五条の二の次に一条を加える改正規定、同法附則第三十五条の二の二から第三十五条の二の六までの改正規定、同法附則第三十五条の三の改正規定（「平成十七年三月三十一日」を「平成十九年三月三十一日」に改める部分を除く。）及び同法附則第四十条第七項の改正規定並びに附則第二条第一項から第五項まで及び第七項から第九項まで並びに第六条の規定 平成十八年一月一日
suppl-4171-5/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-2
the provisions amending Article 24-5, paragraph (1), item (ii), Article 45-2, paragraphs (1) through (3), Article 295, paragraph (1), item (ii), Article 317-2, paragraphs (1) through (3) and Article 317-6 of the Local Tax Act in Article 1, the provisions amending Article 35-2 of the Supplementary Provisions of that Act, the provisions adding one Article after Article 35-2 of the Supplementary Provisions of that Act, the provisions amending Articles 35-2-2 through 35-2-6 of the Supplementary Provisions of that Act, the provisions amending Article 35-3 of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2005" with "March 31, 2007"), and the provisions amending Article 40, paragraph (7) of the Supplementary Provisions of that Act, and the provisions of Article 2, paragraphs (1) through (5) and (7) through (9) and Article 6 of the Supplementary Provisions: January 1, 2006;
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**三** 第一条中地方税法第七十三条の十四第六項の改正規定（「、食品流通構造改善促進法（平成三年法律第五十九号）第六条第一項第一号」を削る部分に限る。）、同法第百五十条第四項、第百五十一条第三項及び第四項、第百五十一条の二並びに第三百四十八条第二項第二号の二から第二号の四までの改正規定、同法第三百四十九条の三第三十五項の改正規定（「とし、その後五年度分の固定資産税については当該償却資産の価格の四分の三の額」を削る部分に限る。）、同法第五百八十六条第二項第九号の二並びに第七百一条の三十一第一項第五号及び第二項の改正規定並びに同法附則第三十四条の二及び第三十四条の二の二の改正規定並びに附則第五条、第七条第二項及び第八項並びに第九条第二項から第五項までの規定 平成十八年四月一日
suppl-4171-5/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-3
the provisions amending Article 73-14, paragraph (6) of the Local Tax Act in Article 1 (limited to the part deleting ", Article 6, paragraph (1), item (i) of the Act on Promotion of Improvement of Food Distribution Structure (Act No. 59 of 1991)"), the provisions amending Article 150, paragraph (4), Article 151, paragraphs (3) and (4), Article 151-2 and Article 348, paragraph (2), items (ii)-2 through (ii)-4 of that Act, the provisions amending Article 349-3, paragraph (35) of that Act (limited to the part deleting ", and for fixed assets tax for the following five fiscal years, an amount equivalent to three-fourths of the price of the depreciable asset"), the provisions amending Article 586, paragraph (2), item (ix)-2 and Article 701-31, paragraph (1), item (v) and paragraph (2) of that Act, the provisions amending Articles 34-2 and 34-2-2 of the Supplementary Provisions of that Act, and the provisions of Article 5, Article 7, paragraphs (2) and (8) and Article 9, paragraphs (2) through (5) of the Supplementary Provisions: April 1, 2006;
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**四** 第一条中地方税法第三百四十九条の三第三十九項の改正規定及び同条第四十項の改正規定（「六分の一」を「三分の一」に改める部分に限る。）並びに附則第七条第九項及び第十項並びに第十条第四項及び第五項の規定 平成十九年四月一日
suppl-4171-5/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-4
the provisions amending Article 349-3, paragraph (39) of the Local Tax Act in Article 1 and the provisions amending Article 349-3, paragraph (40) of that Act (limited to the part replacing "one-sixth" with "one-third"), and the provisions of Article 7, paragraphs (9) and (10) and Article 10, paragraphs (4) and (5) of the Supplementary Provisions: April 1, 2007;
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**五** 第一条中地方税法第三百四十九条の三第二十九項の改正規定 海洋汚染及び海上災害の防止に関する法律等の一部を改正する法律（平成十六年法律第三十六号）の施行の日
suppl-4171-5/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-5
the provisions amending Article 349-3, paragraph (29) of the Local Tax Act in Article 1: the effective date of the Act Partially Amending the Act on Prevention of Marine Pollution and Maritime Disaster, etc. (Act No. 36 of 2004);
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**六** 第一条中地方税法附則第十五条第五項及び第八項の改正規定（「第十八項」を「第十七項」に改める部分を除く。）並びに附則第七条第十二項及び第十三項の規定 大気汚染防止法の一部を改正する法律（平成十六年法律第五十六号）の施行の日
suppl-4171-5/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-6
the provisions amending Article 15, paragraphs (5) and (8) of the Supplementary Provisions of the Local Tax Act in Article 1 (excluding the part replacing "paragraph (18)" with "paragraph (17)"), and the provisions of Article 7, paragraphs (12) and (13) of the Supplementary Provisions: the effective date of the Act Partially Amending the Air Pollution Control Act (Act No. 56 of 2004);
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**七** 第一条中地方税法第七十二条の四第一項第二号の二の改正規定及び同法第七十三条の四第一項に二号を加える改正規定（同項第三十七号に係る部分に限る。） 総合法律支援法（平成十六年法律第七十四号）附則第一条第一号に掲げる規定の施行の日
suppl-4171-5/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-7
the provisions amending Article 72-4, paragraph (1), item (ii)-2 of the Local Tax Act in Article 1 and the provisions adding two items to Article 73-4, paragraph (1) of that Act (limited to the part relating to item (xxxvii) of that paragraph): the effective date of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Comprehensive Legal Support Act (Act No. 74 of 2004);
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**八** 第一条中地方税法第三百四十八条第二項に三号を加える改正規定（同項第四十二号に係る部分に限る。） 総合法律支援法附則第一条第二号に掲げる規定の施行の日
suppl-4171-5/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-8
the provisions adding three items to Article 348, paragraph (2) of the Local Tax Act in Article 1 (limited to the part relating to item (xlii) of that paragraph): the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Comprehensive Legal Support Act;
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**九** 第一条中地方税法第七十三条の四第一項第一号の改正規定（「、本州四国連絡橋公団」を削る部分に限る。）、同法第三百四十九条の三第三十五項の改正規定（「若しくは本州四国連絡橋公団」を削る部分に限る。）、同法附則第九条第八項の改正規定及び同法附則第十五条の二第二項の改正規定（「本州四国連絡橋公団法（昭和四十五年法律第八十一号）第二十九条第一項第三号」を「独立行政法人日本高速道路保有・債務返済機構法第十二条第二項第二号」に改める部分に限る。）並びに附則第七条第二十二項及び第十条第七項の規定 日本道路公団等民営化関係法施行法（平成十六年法律第百二号）の施行の日
suppl-4171-5/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-9
the provisions amending Article 73-4, paragraph (1), item (i) of the Local Tax Act in Article 1 (limited to the part deleting ", the Honshu-Shikoku Bridge Authority"), the provisions amending Article 349-3, paragraph (35) of that Act (limited to the part deleting "or the Honshu-Shikoku Bridge Authority"), the provisions amending Article 9, paragraph (8) of the Supplementary Provisions of that Act and the provisions amending Article 15-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part replacing "Article 29, paragraph (1), item (iii) of the Honshu-Shikoku Bridge Authority Act (Act No. 81 of 1970)" with "Article 12, paragraph (2), item (ii) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency"), and the provisions of Article 7, paragraph (22) and Article 10, paragraph (7) of the Supplementary Provisions: the effective date of the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004);
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**十** 第一条中地方税法第七十二条の二十三第一項、第七十二条の四十九の八第一項及び第七十三条の四第一項第四号の四の改正規定並びに附則第三条第一項の規定 障害者自立支援法（平成十七年法律第百二十三号）の施行の日
suppl-4171-5/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-10
the provisions amending Article 72-23, paragraph (1), Article 72-49-8, paragraph (1) and Article 73-4, paragraph (1), item (iv)-4 of the Local Tax Act in Article 1, and the provisions of Article 3, paragraph (1) of the Supplementary Provisions: the effective date of the Services and Supports for Persons with Disabilities Act (Act No. 123 of 2005);
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**十一** 第一条中地方税法第七十三条の四第一項第十一号の改正規定並びに同法附則第十条第十三項並びに第十一条第三十四項及び第三十五項の改正規定 公的資金による住宅及び宅地の供給体制の整備のための公営住宅法等の一部を改正する法律（平成十七年法律第七十八号）の施行の日
suppl-4171-5/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-11
the provisions amending Article 73-4, paragraph (1), item (xi) of the Local Tax Act in Article 1, and the provisions amending Article 10, paragraph (13) and Article 11, paragraphs (34) and (35) of the Supplementary Provisions of that Act: the effective date of the Act Partially Amending the Act on Public Housing, etc. for Improvement of the System for Supplying Dwellings and Building Land Using Public Funds (Act No. 78 of 2005);
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**十二** 第一条中地方税法第七十三条の四第一項第二十一号、第五百八十六条第二項第一号の五及び第十四号並びに第七百一条の三十四第三項第十八号の改正規定並びに附則第四条第二項の規定 中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日
suppl-4171-5/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-12
the provisions amending Article 73-4, paragraph (1), item (xxi), Article 586, paragraph (2), items (i)-5 and (xiv) and Article 701-34, paragraph (3), item (xviii) of the Local Tax Act in Article 1, and the provisions of Article 4, paragraph (2) of the Supplementary Provisions: the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005);
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**十三** 第一条中地方税法第七十三条の四第一項に二号を加える改正規定（同項第三十六号に係る部分に限る。）及び同法第三百四十八条第二項に三号を加える改正規定（同項第四十一号に係る部分に限る。） 独立行政法人沖縄科学技術研究基盤整備機構法（平成十七年法律第二十六号）の施行の日
suppl-4171-5/art-1/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-13
the provisions adding two items to Article 73-4, paragraph (1) of the Local Tax Act in Article 1 (limited to the part relating to item (xxxvi) of that paragraph) and the provisions adding three items to Article 348, paragraph (2) of that Act (limited to the part relating to item (xli) of that paragraph): the effective date of the Act on the Okinawa Science and Technology Research Base Development Organization, Incorporated Administrative Agency (Act No. 26 of 2005);
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**十四** 第一条中地方税法第七百一条の三十四第六項の改正規定及び同法附則第十五条第三項の改正規定（「平成十六年四月一日から平成十八年三月三十一日まで」を「平成十七年四月一日から平成十九年三月三十一日まで」に改める部分及び「（当該特定倉庫で総務省令で定めるものにあつては、当該特定倉庫に係る固定資産税又は都市計画税の課税標準となるべき価格の六分の五）」を削る部分を除く。） 港湾の活性化のための港湾法等の一部を改正する法律（平成十七年法律第四十五号）附則第一条第二号に掲げる規定の施行の日
suppl-4171-5/art-1/par-1/item-14 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-14
the provisions amending Article 701-34, paragraph (6) of the Local Tax Act in Article 1 and the provisions amending Article 15, paragraph (3) of the Supplementary Provisions of that Act (excluding the part replacing "from April 1, 2004 to March 31, 2006" with "from April 1, 2005 to March 31, 2007" and the part deleting "(for such a specified warehouse as is specified by Order of the Ministry of Internal Affairs and Communications, five-sixths of the price that is to be the tax base of fixed assets tax or city planning tax on the specified warehouse)"): the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports and Harbours (Act No. 45 of 2005);
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**十五** 第一条中地方税法附則第十一条に六項を加える改正規定（同条第三十六項及び第三十七項に係る部分に限る。） 民間事業者の能力を活用した市街地の整備を推進するための都市再生特別措置法等の一部を改正する法律（平成十七年法律第三十四号）附則第一条ただし書に規定する日
suppl-4171-5/art-1/par-1/item-15 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-15
the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 11, paragraphs (36) and (37) of the Supplementary Provisions of that Act): the date specified in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. for Promoting Improvement of Urban Areas Utilizing the Capacity of Private Business Operators (Act No. 34 of 2005);
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**十六** 第一条中地方税法附則第十一条に六項を加える改正規定（同条第三十八項に係る部分に限る。） 農業経営基盤強化促進法等の一部を改正する法律（平成十七年法律第五十三号）の施行の日
suppl-4171-5/art-1/par-1/item-16 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-16
the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 11, paragraph (38) of the Supplementary Provisions of that Act): the effective date of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 53 of 2005);
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**十七** 第一条中地方税法附則第十一条に六項を加える改正規定（同条第三十九項に係る部分に限る。） 通訳案内業法及び外国人観光旅客の来訪地域の多様化の促進による国際観光の振興に関する法律の一部を改正する法律（平成十七年法律第五十四号）附則第一条ただし書に規定する日
suppl-4171-5/art-1/par-1/item-17 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-17 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-17
the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 11, paragraph (39) of the Supplementary Provisions of that Act): the date specified in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Interpreter-Guide Business Act and the Act on Promotion of International Tourism by Diversifying the Areas Visited by Foreign Tourists (Act No. 54 of 2005);
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**十八** 第一条中地方税法附則第十四条に一項を加える改正規定及び同法附則第十五条に三項を加える改正規定（同条第五十九項に係る部分に限る。） 都市鉄道等利便増進法（平成十七年法律第四十一号）の施行の日
suppl-4171-5/art-1/par-1/item-18 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-18
the provisions adding one paragraph to Article 14 of the Supplementary Provisions of the Local Tax Act in Article 1 and the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to Article 15, paragraph (59) of the Supplementary Provisions of that Act): the effective date of the Act on Enhancement of Convenience of Urban Railways, etc. (Act No. 41 of 2005);
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**十九** 第一条中地方税法附則第十五条に三項を加える改正規定（同条第五十七項に係る部分に限る。） 水防法及び土砂災害警戒区域等における土砂災害防止対策の推進に関する法律の一部を改正する法律（平成十七年法律第三十七号）の施行の日
suppl-4171-5/art-1/par-1/item-19 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-19 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-19
the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (57) of the Supplementary Provisions of that Act): the effective date of the Act Partially Amending the Flood Control Act and the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas (Act No. 37 of 2005);
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**二十** 第一条中地方税法附則第十五条に三項を加える改正規定（同条第五十八項に係る部分に限る。） 港湾の活性化のための港湾法等の一部を改正する法律（平成十七年法律第四十五号）附則第一条第一号に掲げる規定の施行の日
suppl-4171-5/art-1/par-1/item-20 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-20 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-20
the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (58) of the Supplementary Provisions of that Act): the effective date of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports and Harbours (Act No. 45 of 2005).
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### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-4171-5/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/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。）第二十四条の五第一項第二号並びに附則第四十条第六項及び第七項の規定は、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、第八項に定めるものを除き、なお従前の例による。
suppl-4171-5/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-1
The provisions of Article 24-5, paragraph (1), item (ii) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") and Article 40, paragraphs (6) and (7) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2006 and thereafter, and, with respect to individual prefectural inhabitant tax for fiscal year 2005 and earlier, the provisions then in force continue to govern, except as provided in paragraph (8).
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**第二項** 平成十八年度分の個人の道府県民税の均等割に限り、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であった者（新法の施行地に住所を有しない者を除く。）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、「三百円」とする。
suppl-4171-5/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-2
In the application of Article 38 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual prefectural inhabitant tax for fiscal year 2006, the phrase "1,000 yen" in that Article is deemed to be replaced with "300 yen".
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**第三項** 道府県は、平成十八年度分の個人の道府県民税の所得割に限り、所得割の納税義務者で、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であったものの所得割（新法第二十四条の五第一項に規定する分離課税に係る所得割を除く。以下この項において同じ。）については、新法の規定中所得割に関する部分（新法第三十七条の三を除く。）を適用した場合における所得割の額から、当該額の三分の二に相当する額を控除するものとする。この場合における新法第三十七条の三の規定の適用については、同条中「第三十五条から前条まで」とあるのは、「地方税法等の一部を改正する法律（平成十七年法律第五号）附則第二条第三項」とする。
suppl-4171-5/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-3
Limited to the income levy of individual prefectural inhabitant tax for fiscal year 2006, a prefecture is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 24-5, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act concerning the income levy (excluding Article 37-3 of the New Act), an amount equivalent to two-thirds of that amount. In this case, in the application of Article 37-3 of the New Act, the phrase "Articles 35 through the preceding Article" in that Article is deemed to be replaced with "Article 2, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)".
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**第四項** 平成十九年度分の個人の道府県民税の均等割に限り、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であった者（新法の施行地に住所を有しない者を除く。）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、「六百円」とする。
suppl-4171-5/art-2/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-4
In the application of Article 38 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual prefectural inhabitant tax for fiscal year 2007, the phrase "1,000 yen" in that Article is deemed to be replaced with "600 yen".
machine translation, not official
**第五項** 道府県は、平成十九年度分の個人の道府県民税の所得割に限り、所得割の納税義務者で、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であったものの所得割（新法第二十四条の五第一項に規定する分離課税に係る所得割を除く。以下この項において同じ。）については、新法及び租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）の規定中所得割に関する部分（新法第三十七条の三を除く。）を適用した場合における所得割の額から、当該額の三分の一に相当する額を控除するものとする。この場合における新法第三十七条の三の規定の適用については、同条中「第三十五条及び前二条」とあるのは、「地方税法等の一部を改正する法律（平成十七年法律第五号）附則第二条第五項」とする。
suppl-4171-5/art-2/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-5
Limited to the income levy of individual prefectural inhabitant tax for fiscal year 2007, a prefecture is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 24-5, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act and the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties (Act No. 46 of 1969) concerning the income levy (excluding Article 37-3 of the New Act), an amount equivalent to one-third of that amount. In this case, in the application of Article 37-3 of the New Act, the phrase "Article 35 and the preceding two Articles" in that Article is deemed to be replaced with "Article 2, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)".
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**第六項** この法律の施行の際現に第一条の規定による改正前の地方税法（以下「旧法」という。）第四十八条第一項の規定により道府県の徴税吏員が行っている徴収又は滞納処分は、新法第四十八条第一項の規定により道府県の徴税吏員が行っている徴収又は滞納処分とみなす。
suppl-4171-5/art-2/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-6
Collection or delinquent tax collection procedures that are being carried out by tax collection officials of a prefecture at the time this Act comes into effect pursuant to Article 48, paragraph (1) of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") are deemed to be collection or delinquent tax collection procedures being carried out by prefectural tax collection officials pursuant to Article 48, paragraph (1) of the New Act.
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**第七項** 新法附則第三十五条の二の二の規定は、平成十七年四月一日（以下「施行日」という。）以後に同条第一項に規定する事実が発生する場合について適用する。
suppl-4171-5/art-2/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-7
The provisions of Article 35-2-2 of the Supplementary Provisions of the New Act apply to cases where the fact prescribed in paragraph (1) of that Article occurs on or after April 1, 2005 (hereinafter referred to as the "Effective Date").
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**第八項** 新法附則第三十五条の三（所得税法等の一部を改正する法律（平成十七年法律第二十一号）第五条の規定による改正後の租税特別措置法（次項並びに附則第六条第八項及び第九項において「新租税特別措置法」という。）第三十七条の十三第一項第一号に定める特定株式に関する部分に限る。）の規定は、所得割の納税義務者が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日以後に払込みにより取得をする同号に定める特定株式について適用し、所得割の納税義務者が同日前に払込みにより取得をした同号に定める特定株式については、なお従前の例による。
suppl-4171-5/art-2/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-8
The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph and Article 6, paragraphs (8) and (9) of the Supplementary Provisions)) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), and, with respect to specified shares provided for in that item that a person liable for the income levy acquired through payment 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（新租税特別措置法第三十七条の十三第一項第四号に定める特定株式に係る部分に限る。）の規定は、所得割の納税義務者が施行日以後に払込みにより取得をする同号に定める特定株式について適用する。
suppl-4171-5/art-2/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-9
The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the Effective Date.
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### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4171-5/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3
**第一項** 新法第七十二条の二十三第一項及び第七十二条の四十九の八第一項の規定は、障害者自立支援法の施行の日以後に行われるこれらの規定に規定する給付又は医療、介護、助産若しくはサービスについて適用し、同日前に行われた旧法第七十二条の二十三第一項又は第七十二条の四十九の八第一項に規定する給付又は医療、介護、助産若しくはサービスについては、なお従前の例による。
suppl-4171-5/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/par-1
The provisions of Article 72-23, paragraph (1) and Article 72-49-8, paragraph (1) of the New Act apply to the benefits or medical care, nursing care, midwifery or services prescribed in those provisions that are provided on or after the effective date of the Services and Supports for Persons with Disabilities Act, and, with respect to the benefits or medical care, nursing care, midwifery or services prescribed in Article 72-23, paragraph (1) or Article 72-49-8, paragraph (1) of the Former Act that were provided before that date, the provisions then in force continue to govern.
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**第二項** 新法第七十二条の四十八第三項及び第四項の規定は、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-4171-5/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/par-2
The provisions of Article 72-48, paragraphs (3) and (4) 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 dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter in this paragraph), and, with respect to corporate enterprise tax for business years that began before the Effective Date, corporate enterprise tax for calculation periods that began before the Effective Date, and enterprise tax on liquidation income arising from dissolution before the Effective Date, the provisions then in force continue to govern.
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### 第四条（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-4171-5/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4
**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-4171-5/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4/par-1
Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧法第七十三条の四第一項第二十一号の規定は、独立行政法人中小企業基盤整備機構が同号に規定する土地のうち中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）附則第十六条の規定によりなお効力を有することとされる同法附則第四条第二号の規定による廃止前の新事業創出促進法（平成十年法律第百五十二号）第三十二条第一項第一号から第三号までに規定する業務の用に供する土地を取得した場合における当該土地の取得に対して課すべき不動産取得税については、当該土地の取得が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日から平成十九年三月三十一日までの間に行われたときに限り、なおその効力を有する。この場合において、旧法第七十三条の四第一項第二十一号中「新事業創出促進法（平成十年法律第百五十二号）第三十二条第一項第一号から第三号まで」とあるのは、「中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）附則第十六条の規定によりなお効力を有することとされる同法附則第四条第二号の規定による廃止前の新事業創出促進法（平成十年法律第百五十二号）第三十二条第一項第一号から第三号まで」とする。
suppl-4171-5/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4/par-2
The provisions of Article 73-4, paragraph (1), item (xxi) of the Former Act remain in force for real property acquisition tax to be imposed on the acquisition of land by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN where it acquires land, among the land prescribed in that item, to be used for the operations prescribed in Article 32, paragraph (1), items (i) through (iii) of the Act on Promotion of Creation of New Businesses (Act No. 152 of 1998) prior to its repeal by Article 4, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), which is to remain in force pursuant to Article 16 of the Supplementary Provisions of that Act, only where the acquisition of that land is made during the period from the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005) to March 31, 2007. In this case, the phrase "Article 32, paragraph (1), items (i) through (iii) of the Act on Promotion of Creation of New Businesses (Act No. 152 of 1998)" in Article 73-4, paragraph (1), item (xxi) of the Former Act is deemed to be replaced with "Article 32, paragraph (1), items (i) through (iii) of the Act on Promotion of Creation of New Businesses (Act No. 152 of 1998) prior to its repeal by Article 4, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), which is to remain in force pursuant to Article 16 of the Supplementary Provisions of that Act".
machine translation, not official
**第三項** 新法附則第十一条第十六項に規定する代替家屋の取得が施行日から平成十九年三月三十一日までの間に行われる場合における同項の規定の適用については、同項中「敷地の用に供されていた土地が土地区画整理法第二条第四項に規定する施行地区又は都市再開発法第二条第三号に規定する施行地区のうち被災市街地復興特別措置法第五条第一項に規定する被災市街地復興推進地域の区域内にあるもので総務省令で定めるもの（以下この項において「特定地区」という。）の区域内にある場合において、当該被災家屋の所有者その他の政令で定める者が、当該特定地区の区域内に」とあるのは、「所有者その他の政令で定める者が、」とする。
suppl-4171-5/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4/par-3
In the application of Article 11, paragraph (16) of the Supplementary Provisions of the New Act to cases where the acquisition of a replacement house prescribed in that paragraph is made during the period from the Effective Date to March 31, 2007, the phrase "if the land that had been used as the site is located within the area of an implementation district prescribed in Article 2, paragraph (4) of the Land Readjustment Act or an implementation district prescribed in Article 2, item (iii) of the Urban Renewal Act that is within a disaster-stricken urban district reconstruction promotion area prescribed in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster and is specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this paragraph referred to as a "specified district"), the owner of that disaster-stricken house or other person specified by Cabinet Order, within the area of that specified district," in that paragraph is deemed to be replaced with "the owner or other person specified by Cabinet Order,".
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### 第五条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
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suppl-4171-5/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-5
**第一項** 新法第百五十条第四項、第百五十一条第三項及び第四項並びに第百五十一条の二の規定は、平成十八年度以後の年度分の自動車税について適用し、平成十七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-4171-5/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-5/par-1
The provisions of Article 150, paragraph (4), Article 151, paragraphs (3) and (4) and Article 151-2 of the New Act apply to automobile tax for fiscal year 2006 and thereafter, and, for automobile tax for fiscal year 2005 and earlier, the provisions then in force continue to govern.
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### 第六条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4171-5/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6
**第一項** 新法第二百九十五条第一項第二号並びに附則第四十条第八項及び第九項の規定は、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、第八項に定めるものを除き、なお従前の例による。
suppl-4171-5/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-1
The provisions of Article 295, paragraph (1), item (ii) of the New Act and Article 40, paragraphs (8) and (9) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2006 and thereafter, and, for individual municipal inhabitant tax for fiscal year 2005 and earlier, the provisions then in force continue to govern, except as provided in paragraph (8).
machine translation, not official
**第二項** 平成十八年度分の個人の市町村民税の均等割に限り、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であった者（新法の施行地に住所を有しない者を除く。）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、「千円」とする。
suppl-4171-5/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-2
In the application of Article 310 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual municipal inhabitant tax for fiscal year 2006, the phrase "3,000 yen" in that Article is deemed to be replaced with "1,000 yen".
machine translation, not official
**第三項** 市町村は、平成十八年度分の個人の市町村民税の所得割に限り、所得割の納税義務者で、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であったものの所得割（新法第二百九十五条第一項に規定する分離課税に係る所得割を除く。以下この項において同じ。）については、新法の規定中所得割に関する部分（新法第三百十四条の八第一項を除く。）を適用した場合における所得割の額から、当該額の三分の二に相当する額を控除するものとする。この場合における新法第三百十四条の八第一項の規定の適用については、同項中「第三百十四条の三、第三百十四条の四及び前条」とあるのは、「地方税法等の一部を改正する法律（平成十七年法律第五号）附則第六条第三項」とする。
suppl-4171-5/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-3
Limited to the income levy of individual municipal inhabitant tax for fiscal year 2006, a municipality is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 295, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act concerning the income levy (excluding Article 314-8, paragraph (1) of the New Act), an amount equivalent to two-thirds of that amount. In this case, in the application of Article 314-8, paragraph (1) of the New Act, the phrase "Articles 314-3 and 314-4 and the preceding Article" in that paragraph is deemed to be replaced with "Article 6, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)".
machine translation, not official
**第四項** 平成十九年度分の個人の市町村民税の均等割に限り、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であった者（新法の施行地に住所を有しない者を除く。）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、「二千円」とする。
suppl-4171-5/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-4
In the application of Article 310 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual municipal inhabitant tax for fiscal year 2007, the phrase "3,000 yen" in that Article is deemed to be replaced with "2,000 yen".
machine translation, not official
**第五項** 市町村は、平成十九年度分の個人の市町村民税の所得割に限り、所得割の納税義務者で、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であったものの所得割（新法第二百九十五条第一項に規定する分離課税に係る所得割を除く。以下この項において同じ。）については、新法及び租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律の規定中所得割に関する部分（新法第三百十四条の八第一項を除く。）を適用した場合における所得割の額から、当該額の三分の一に相当する額を控除するものとする。この場合における新法第三百十四条の八第一項の規定の適用については、同項中「第三百十四条の三及び前二条」とあるのは、「地方税法等の一部を改正する法律（平成十七年法律第五号）附則第六条第五項」とする。
suppl-4171-5/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-5
Limited to the income levy of individual municipal inhabitant tax for fiscal year 2007, a municipality is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 295, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act and the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties concerning the income levy (excluding Article 314-8, paragraph (1) of the New Act), an amount equivalent to one-third of that amount. In this case, in the application of Article 314-8, paragraph (1) of the New Act, the phrase "Article 314-3 and the preceding two Articles" in that paragraph is deemed to be replaced with "Article 6, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)".
machine translation, not official
**第六項** 新法第三百十七条の六第三項の規定は、平成十八年一月一日以後に同項に規定する給与の支払を受けなくなった者がある場合について適用する。
suppl-4171-5/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-6
The provisions of Article 317-6, paragraph (3) of the New Act apply where there is a person who ceases, on or after January 1, 2006, to receive payment of the salary prescribed in that paragraph.
machine translation, not official
**第七項** 新法附則第三十五条の二の二の規定は、施行日以後に同条第一項に規定する事実が発生する場合について適用する。
suppl-4171-5/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-7
The provisions of Article 35-2-2 of the Supplementary Provisions of the New Act apply to cases where the fact prescribed in paragraph (1) of that Article occurs on or after the Effective Date.
machine translation, not official
**第八項** 新法附則第三十五条の三（新租税特別措置法第三十七条の十三第一項第一号に定める特定株式に関する部分に限る。）の規定は、所得割の納税義務者が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日以後に払込みにより取得をする同号に定める特定株式について適用し、所得割の納税義務者が同日前に払込みにより取得をした同号に定める特定株式については、なお従前の例による。
suppl-4171-5/art-6/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-8
The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), and, with respect to specified shares provided for in that item that a person liable for the income levy acquired through payment before that date, the provisions then in force continue to govern.
machine translation, not official
**第九項** 新法附則第三十五条の三（新租税特別措置法第三十七条の十三第一項第四号に定める特定株式に係る部分に限る。）の規定は、所得割の納税義務者が施行日以後に払込みにより取得をする同号に定める特定株式について適用する。
suppl-4171-5/art-6/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-9
The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the Effective Date.
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### 第七条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
caption: machine translation, not official
suppl-4171-5/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7
**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-4171-5/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-1
Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2005 and thereafter, and, for fixed assets tax for fiscal year 2004 and earlier, the provisions then in force continue to govern.
machine translation, not official
**第二項** 平成十八年四月一日前に建設された旧法第三百四十八条第二項第二号の四に規定するトンネル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-4171-5/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-2
For fixed assets tax imposed on tunnels prescribed in Article 348, paragraph (2), item (ii)-4 of the Former Act that were constructed before April 1, 2006, the provisions then in force continue to govern.
machine translation, not official
**第三項** 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-4171-5/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-3
For fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (2) of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新法第三百四十九条の三第十項の規定は、平成十八年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第十項に規定する固定資産に対して課する平成十七年度分までの固定資産税については、なお従前の例による。
suppl-4171-5/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-4
The provisions of Article 349-3, paragraph (10) of the New Act apply to fixed assets tax for fiscal year 2006 and thereafter, and, for fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in Article 349-3, paragraph (10) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第五項** 旧法第三百四十九条の三第十一項に規定する固定資産に対して課する平成十七年度分までの固定資産税については、なお従前の例による。
suppl-4171-5/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-5
For fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in Article 349-3, paragraph (11) of the Former Act, the provisions then in force continue to govern.
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**第六項** 施行日前に製造された旧法第三百四十九条の三第十二項に規定する車両に対して課する固定資産税については、なお従前の例による。
suppl-4171-5/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-6
For fixed assets tax imposed on vehicles prescribed in Article 349-3, paragraph (12) of the Former Act that were manufactured before the Effective Date, the provisions then in force continue to govern.
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**第七項** 施行日前に敷設された旧法第三百四十九条の三第二十一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-4171-5/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-7
For fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (21) of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第八項** 新法第三百四十九条の三第三十三項の規定は、平成十八年四月一日以後に建設された同項に規定する償却資産に対して課する平成十九年度以後の年度分の固定資産税について適用し、平成十八年三月三十一日までに建設された旧法第三百四十九条の三第三十五項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4171-5/art-7/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-8
The provisions of Article 349-3, paragraph (33) of the New Act apply to fixed assets tax for fiscal year 2007 and thereafter imposed on depreciable assets prescribed in that paragraph that are constructed on or after April 1, 2006, and, for fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (35) of the Former Act that were constructed by March 31, 2006, the provisions then in force continue to govern.
machine translation, not official
**第九項** 新法第三百四十九条の三第三十七項の規定は、平成十九年四月一日以後に取得された同項に規定する事務所及び倉庫に対して課する平成二十年度以後の年度分の固定資産税について適用し、平成十九年三月三十一日までに取得された旧法第三百四十九条の三第三十九項に規定する事務所及び倉庫に対して課する固定資産税については、なお従前の例による。
suppl-4171-5/art-7/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-9
The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 2008 and thereafter imposed on offices and warehouses prescribed in that paragraph that are acquired on or after April 1, 2007, and, for fixed assets tax imposed on offices and warehouses prescribed in Article 349-3, paragraph (39) of the Former Act that were acquired by March 31, 2007, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新法第三百四十九条の三第三十八項の規定は、同項に規定する固定資産（平成十九年三月三十一日までに取得された家屋及び償却資産を除く。）に対して課する平成二十年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第四十項に規定する固定資産のうち土地に対して課する平成十九年度分までの固定資産税並びに同項に規定する固定資産のうち平成十九年三月三十一日までに取得された家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4171-5/art-7/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-10
The provisions of Article 349-3, paragraph (38) of the New Act apply to fixed assets tax for fiscal year 2008 and thereafter imposed on fixed assets prescribed in that paragraph (excluding houses and depreciable assets acquired by March 31, 2007), and, for fixed assets tax for fiscal year 2007 and earlier imposed on land among the fixed assets prescribed in Article 349-3, paragraph (40) of the Former Act, and fixed assets tax imposed on houses and depreciable assets acquired by March 31, 2007 among the fixed assets prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 平成十六年四月一日から平成十七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特定倉庫、附属機械設備及び特定上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-4171-5/art-7/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-11
For fixed assets tax imposed on specified warehouses, ancillary machinery and equipment, and specified sheds prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2004 to March 31, 2005, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 平成十六年四月一日から大気汚染防止法の一部を改正する法律（平成十六年法律第五十六号）の施行の日の前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-4171-5/art-7/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-12
For 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, 2004 to the day before the effective date of the Act Partially Amending the Air Pollution Control Act (Act No. 56 of 2004), the provisions then in force continue to govern.
machine translation, not official
**第十三項** 平成十四年四月一日から大気汚染防止法の一部を改正する法律の施行の日の前日までの間に取得された旧法附則第十五条第八項に規定する施設又は設備に対して課する固定資産税については、なお従前の例による。
suppl-4171-5/art-7/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-13
For fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to the day before the effective date of the Act Partially Amending the Air Pollution Control Act, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 平成十五年四月一日から平成十七年三月三十一日までの間に設置された旧法附則第十五条第十一項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4171-5/art-7/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-14
For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 平成十三年八月二十四日から平成十七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十二項に規定する緑化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-4171-5/art-7/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-15
For fixed assets tax imposed on greening facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were newly installed during the period from August 24, 2001 to March 31, 2005, the provisions then in force continue to govern.
machine translation, not official
**第十六項** 平成十五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された旧法附則第十五条第十四項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
suppl-4171-5/art-7/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-16
For fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern.
machine translation, not official
**第十七項** 平成十六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-4171-5/art-7/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-17
For 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, 2004 to March 31, 2005, the provisions then in force continue to govern.
machine translation, not official
**第十八項** 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設された旧法附則第十五条第二十九項に規定する設備又は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-4171-5/art-7/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-18
For fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2001 to March 31, 2005, the provisions then in force continue to govern.
machine translation, not official
**第十九項** 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設された旧法附則第十五条第三十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-4171-5/art-7/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-19
For fixed assets tax imposed on facilities prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2001 to March 31, 2005, the provisions then in force continue to govern.
machine translation, not official
**第二十項** 平成十五年一月二日から平成十七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五十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-4171-5/art-7/par-20 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-20
For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (50) of the Supplementary Provisions of the Former Act that were newly acquired during the period from January 2, 2003 to March 31, 2005, the provisions then in force continue to govern.
machine translation, not official
**第二十一項** 平成十五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された旧法附則第十五条第五十一項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4171-5/art-7/par-21 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-21
For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (51) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2003 to March 31, 2005, the provisions then in force continue to govern.
machine translation, not official
**第二十二項** 新法附則第十五条の二第二項の規定は、平成十八年度以後の年度分の固定資産税について適用し、旧法附則第十五条の二第二項に規定する固定資産に対して課する平成十七年度分までの固定資産税については、なお従前の例による。
suppl-4171-5/art-7/par-22 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-22
The provisions of Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2006 and thereafter, and, for fixed assets tax for fiscal year 2005 and earlier imposed on fixed assets prescribed in Article 15-2, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
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### 第八条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
caption: machine translation, not official
suppl-4171-5/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8
**第一項** 次項に定めるものを除き、新法の規定中自動車取得税に関する部分は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
suppl-4171-5/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8/par-1
Except as provided in the following paragraph, the provisions of the New Act concerning automobile acquisition tax apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and, for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法附則第三十二条第十一項の規定は、平成十七年十月一日以後の自動車の取得に対して課すべき自動車取得税について適用し、同日前に行った旧法附則第三十二条第十一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-4171-5/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8/par-2
The provisions of Article 32, paragraph (11) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after October 1, 2005, and, for automobile acquisition tax imposed on acquisitions of motor vehicles prescribed in Article 32, paragraph (11) of the Supplementary Provisions of the Former Act that were made before that date, the provisions then in force continue to govern.
machine translation, not official
### 第九条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-4171-5/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9
**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十七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十七年前の年分の個人の事業及び平成十七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-4171-5/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-1
Except as otherwise specially provided, the provisions of the New Act concerning business office tax apply to business office tax to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the years 2005 and thereafter (excluding the business of an individual abolished before the Effective Date), and, for business office tax imposed on the business of a corporation for business years that ended before the Effective Date, the business of an individual for years before 2005, and the business of an individual for 2005 that was abolished before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七百一条の三十一第一項第五号及び第二項の規定は、平成十八年四月一日以後に開始する事業年度分の法人の事業及び平成十八年以後の年分の個人の事業で同日以後に開始するものに対して課すべき事業所税について適用し、同日前に開始した事業年度分の法人の事業及び平成十八年分の個人の事業で同日前に開始したもの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-4171-5/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-2
The provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act apply to business office tax to be imposed on the business of a corporation for business years beginning on or after April 1, 2006 and on the business of an individual for the years 2006 and thereafter that begins on or after that date, and, for business office tax to be imposed on the business of a corporation for business years that began before that date and on the business of an individual for 2006 that began before that date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 前項の規定にかかわらず、平成十八年四月一日から平成十九年三月三十一日までの間に開始する事業年度分の法人の事業並びに平成十八年分の個人の事業で平成十八年四月一日以後に開始するもの及び平成十九年分の個人の事業で平成十九年三月三十一日以前に開始するものに係る新法第七百一条の三十一第一項第五号及び第二項の規定の適用については、「六十五歳」とあるのは、「六十二歳」とする。
suppl-4171-5/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-3
Notwithstanding the preceding paragraph, in the application of the provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act to the business of a corporation for business years beginning during the period from April 1, 2006 to March 31, 2007, the business of an individual for 2006 that begins on or after April 1, 2006, and the business of an individual for 2007 that begins on or before March 31, 2007, the phrase "65 years of age" is deemed to be replaced with "62 years of age".
machine translation, not official
**第四項** 第二項の規定にかかわらず、平成十九年四月一日から平成二十二年三月三十一日までの間に開始する事業年度分の法人の事業並びに平成十九年分の個人の事業で平成十九年四月一日以後に開始するもの、平成二十年分の個人の事業、平成二十一年分の個人の事業及び平成二十二年分の個人の事業で平成二十二年三月三十一日以前に開始するものに係る新法第七百一条の三十一第一項第五号及び第二項の規定の適用については、「六十五歳」とあるのは、「六十三歳」とする。
suppl-4171-5/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-4
Notwithstanding paragraph (2), in the application of the provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act to the business of a corporation for business years beginning during the period from April 1, 2007 to March 31, 2010, the business of an individual for 2007 that begins on or after April 1, 2007, the business of an individual for 2008, the business of an individual for 2009, and the business of an individual for 2010 that begins on or before March 31, 2010, the phrase "65 years of age" is deemed to be replaced with "63 years of age".
machine translation, not official
**第五項** 第二項の規定にかかわらず、平成二十二年四月一日から平成二十五年三月三十一日までの間に開始する事業年度分の法人の事業並びに平成二十二年分の個人の事業で平成二十二年四月一日以後に開始するもの、平成二十三年分の個人の事業、平成二十四年分の個人の事業及び平成二十五年分の個人の事業で平成二十五年三月三十一日以前に開始するものに係る新法第七百一条の三十一第一項第五号及び第二項の規定の適用については、「六十五歳」とあるのは、「六十四歳」とする。
suppl-4171-5/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-5
Notwithstanding paragraph (2), in the application of the provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act to the business of a corporation for business years beginning during the period from April 1, 2010 to March 31, 2013, the business of an individual for 2010 that begins on or after April 1, 2010, the business of an individual for 2011, the business of an individual for 2012, and the business of an individual for 2013 that begins on or before March 31, 2013, the phrase "65 years of age" is deemed to be replaced with "64 years of age".
machine translation, not official
**第六項** 旧法第七百一条の三十四第三項第一号に掲げる施設に係る事業所等（新法第七百一条の三十一第一項第五号に規定する事業所等をいう。次項において同じ。）において行う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-4171-5/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-6
For business office tax imposed on business conducted at an office or place of business (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act; the same applies in the following paragraph) relating to the facilities listed in Article 701-34, paragraph (3), item (i) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第七項** 旧法附則第三十二条の七第二項に規定する事業のうち、同項に規定する中核的民間施設に係る事業所等（平成十一年四月三日から平成十七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中核的民間施設に係る同項に規定する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-4171-5/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-7
Among the businesses prescribed in Article 32-7, paragraph (2) of the Supplementary Provisions of the Former Act, for the calculation of the business office floor area that is to be the tax base of the asset levy of business office tax to be imposed on the business conducted by a person prescribed in that paragraph in relation to a core private facility prescribed in that paragraph, for the business years up to the first business year to end on or after the day on which five years elapse from the day on which the office or place of business relating to that core private facility (limited to one newly established during the period from April 3, 1999 to March 31, 2005) was newly established, the provisions then in force continue to govern.
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### 第十条（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-4171-5/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10
**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、平成十七年度以後の年度分の都市計画税について適用し、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-4171-5/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-1
Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2005 and thereafter, and, for city planning tax for fiscal year 2004 and earlier, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七百二条第二項の規定（新法第三百四十九条の三第十項の規定に関する部分に限る。）は、新法第三百四十九条の三第十項の規定の適用を受ける家屋に対して課する平成十八年度以後の年度分の都市計画税について適用し、旧法第三百四十九条の三第十項の規定の適用を受ける家屋に対して課する平成十七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-4171-5/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-2
The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (10) of the New Act) apply to city planning tax for fiscal year 2006 and thereafter imposed on houses subject to the application of Article 349-3, paragraph (10) of the New Act, and, for city planning tax for fiscal year 2005 and earlier imposed on houses subject to the application of Article 349-3, paragraph (10) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第三項** 旧法第三百四十九条の三第十一項の規定の適用を受ける家屋に対して課する平成十七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-4171-5/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-3
For city planning tax for fiscal year 2005 and earlier imposed on houses subject to the application of Article 349-3, paragraph (11) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新法第七百二条第二項の規定（新法第三百四十九条の三第三十七項の規定に関する部分に限る。）は、平成十九年四月一日以後に取得された新法第三百四十九条の三第三十七項の規定の適用を受ける土地及び家屋に対して課する平成二十年度以後の年度分の都市計画税について適用し、平成十九年三月三十一日までに取得された旧法第三百四十九条の三第三十九項の規定の適用を受け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-4171-5/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-4
The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (37) of the New Act) apply to city planning tax for fiscal year 2008 and thereafter imposed on land and houses acquired on or after April 1, 2007 that are subject to the application of Article 349-3, paragraph (37) of the New Act, and, for city planning tax imposed on land and houses acquired by March 31, 2007 that are subject to the application of Article 349-3, paragraph (39) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新法第七百二条第二項の規定（新法第三百四十九条の三第三十八項の規定に関する部分に限る。）は、新法第三百四十九条の三第三十八項の規定の適用を受ける土地及び家屋（平成十九年三月三十一日までに取得された家屋を除く。）に対して課する平成二十年度以後の年度分の都市計画税について適用し、旧法第三百四十九条の三第四十項の規定の適用を受ける土地に対して課する平成十九年度分までの都市計画税及び同項の規定の適用を受ける平成十九年三月三十一日までに取得された家屋に対して課する都市計画税については、なお従前の例による。
suppl-4171-5/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-5
The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (38) of the New Act) apply to city planning tax for fiscal year 2008 and thereafter imposed on land and houses (excluding houses acquired by March 31, 2007) that are subject to the application of Article 349-3, paragraph (38) of the New Act, and, for city planning tax for fiscal year 2007 and earlier imposed on land subject to the application of Article 349-3, paragraph (40) of the Former Act and city planning tax imposed on houses acquired by March 31, 2007 that are subject to the application of that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第六項** 平成十六年四月一日から平成十七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特定倉庫及び特定上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-4171-5/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-6
For city planning tax imposed on specified warehouses and specified sheds prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2004 to March 31, 2005, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法附則第十五条の二第二項の規定は、平成十八年度以後の年度分の都市計画税について適用し、旧法附則第十五条の二第二項に規定する固定資産（償却資産を除く。）に対して課する平成十七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-4171-5/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-7
The provisions of Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal year 2006 and thereafter, and, for city planning tax for fiscal year 2005 and earlier imposed on fixed assets (excluding depreciable assets) prescribed in Article 15-2, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
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### 第十一条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
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suppl-4171-5/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-11
**第一項** 新法第七百三条の四第十七項及び第二十六項の規定は、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-4171-5/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-11/par-1
The provisions of Article 703-4, paragraphs (17) and (26) of the New Act apply to national health insurance tax for fiscal year 2005 and thereafter, and, for national health insurance tax for fiscal year 2004 and earlier, the provisions then in force continue to govern.
machine translation, not official
### 第十二条（阪神・淡路大震災に係る固定資産税及び都市計画税の特例に関する経過措置） — Transitional Measures concerning Special Provisions on Fixed Assets Tax and City Planning Tax Relating to the Great Hanshin-Awaji Earthquake
caption: machine translation, not official
suppl-4171-5/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-12
**第一項** 平成十七年度から平成十九年度までの各年度分の固定資産税及び都市計画税に係る新法附則第十六条の二第一項から第九項までの規定の適用については、同条第一項中「で特定地区（土地区画整理法第二条第四項に規定する施行地区又は都市再開発法第二条第三号に規定する施行地区のうち被災市街地復興特別措置法第五条第一項に規定する被災市街地復興推進地域の区域内にあるもので総務省令で定めるものをいう。以下この条において同じ。）の区域内にあるもののうち」とあるのは「のうち」と、同条第二項中「において、特定地区の区域内に」とあるのは「において、」と、同条第三項及び第四項中「のうち特定地区の区域内にあるものに対して」とあるのは「に対して」と、同条第六項から第九項までの規定中「であり、かつ、特定地区の区域内にある」とあるのは「である」とする。
suppl-4171-5/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-12/par-1
In the application of Article 16-2, paragraphs (1) through (9) of the Supplementary Provisions of the New Act to fixed assets tax and city planning tax for each of fiscal years 2005 through 2007, the phrase "that is within a specified district (meaning an implementation district prescribed in Article 2, paragraph (4) of the Land Readjustment Act or an implementation district prescribed in Article 2, item (iii) of the Urban Renewal Act that is within a disaster-stricken urban district reconstruction promotion area prescribed in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster and is specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this Article), among" in paragraph (1) of that Article is deemed to be replaced with "among", the phrase "in which, within the area of a specified district," in paragraph (2) of that Article is deemed to be replaced with "in which,", the phrase "of which those within the area of a specified district, to" in paragraphs (3) and (4) of that Article is deemed to be replaced with "to", and the phrase "being such and being within the area of a specified district" in the provisions of paragraphs (6) through (9) of that Article is deemed to be replaced with "being such".
machine translation, not official
**第二項** 施行日から平成十九年三月三十一日までの間に取得され、又は改築された新法附則第十六条の二第十項に規定する家屋に対して課する固定資産税及び都市計画税に係る同項の規定の適用については、同項中「家屋の敷地の用に供されていた土地が特定地区の区域内にある場合において、当該滅失し、又は損壊した家屋」とあるのは「家屋」と、「間に、当該特定地区の区域内に」とあるのは「間に、」とする。
suppl-4171-5/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-12/par-2
In the application of Article 16-2, paragraph (10) of the Supplementary Provisions of the New Act to fixed assets tax and city planning tax imposed on houses prescribed in that paragraph that are acquired or rebuilt during the period from the Effective Date to March 31, 2007, the phrase "house, where the land that had been used as the site of that house is within the area of a specified district, the house that was lost or damaged" in that paragraph is deemed to be replaced with "house", and the phrase "during the period, within that specified district," is deemed to be replaced with "during the period,".
machine translation, not official
**第三項** 平成十一年一月二日から平成十七年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十項に規定する家屋に対して課する固定資産税及び都市計画税については、なお従前の例による。
suppl-4171-5/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-12/par-3
For fixed assets tax and city planning tax imposed on houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from January 2, 1999 to March 31, 2005, the provisions then in force continue to govern.
machine translation, not official
### 第十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4171-5/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-13
**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-4171-5/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-13/par-1
With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of those provisions) and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第十六条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4171-5/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-16
**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-4171-5/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-16/par-1
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
---
## Cites
- suppl-4171-5/art-1/par-1/item-1: 附則第七条第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4171-5/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-4
- suppl-4171-5/art-1/par-1/item-1: 第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4171-5/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8/par-2
- suppl-4171-5/art-1/par-1/item-1: 第九条第六項 → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4171-5/art-9/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-6
- suppl-4171-5/art-1/par-1/item-1: 第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4171-5/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-2
- suppl-4171-5/art-1/par-1/item-2: 附則第二条第一項から第五項まで → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4171-5/art-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-1
- suppl-4171-5/art-1/par-1/item-2: 附則第二条第一項から第五項まで → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4171-5/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-2
- suppl-4171-5/art-1/par-1/item-2: 附則第二条第一項から第五項まで → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4171-5/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-3
- suppl-4171-5/art-1/par-1/item-2: 附則第二条第一項から第五項まで → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4171-5/art-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-4
- suppl-4171-5/art-1/par-1/item-2: 附則第二条第一項から第五項まで → 地方税法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4171-5/art-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-5
- suppl-4171-5/art-1/par-1/item-2: 第七項から第九項まで → 地方税法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4171-5/art-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-7
- suppl-4171-5/art-1/par-1/item-2: 第七項から第九項まで → 地方税法 附則第二条第八項 (Supplementary Provisions, Article 2, paragraph (8)), suppl-4171-5/art-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-8
- suppl-4171-5/art-1/par-1/item-2: 第七項から第九項まで → 地方税法 附則第二条第九項 (Supplementary Provisions, Article 2, paragraph (9)), suppl-4171-5/art-2/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-9
- suppl-4171-5/art-1/par-1/item-2: 第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4171-5/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6
- suppl-4171-5/art-1/par-1/item-3: 食品流通構造改善促進法（平成三年法律第五十九号）第六条第一項第一号 → e-Gov law 403AC0000000059, 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — not held in this collection
- suppl-4171-5/art-1/par-1/item-3: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4171-5/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-5
- suppl-4171-5/art-1/par-1/item-3: 第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4171-5/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-2
- suppl-4171-5/art-1/par-1/item-3: 第八項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-4171-5/art-7/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-8
- suppl-4171-5/art-1/par-1/item-3: 第九条第二項から第五項まで → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4171-5/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-2
- suppl-4171-5/art-1/par-1/item-3: 第九条第二項から第五項まで → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4171-5/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-3
- suppl-4171-5/art-1/par-1/item-3: 第九条第二項から第五項まで → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4171-5/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-4
- suppl-4171-5/art-1/par-1/item-3: 第九条第二項から第五項まで → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4171-5/art-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-5
- suppl-4171-5/art-1/par-1/item-4: 附則第七条第九項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-4171-5/art-7/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-9
- suppl-4171-5/art-1/par-1/item-4: 第十項 → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-4171-5/art-7/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-10
- suppl-4171-5/art-1/par-1/item-4: 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-4171-5/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-4
- suppl-4171-5/art-1/par-1/item-4: 第五項 → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-4171-5/art-10/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-5
- suppl-4171-5/art-1/par-1/item-6: 附則第七条第十二項 → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-4171-5/art-7/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-12
- suppl-4171-5/art-1/par-1/item-6: 第十三項 → 地方税法 附則第七条第十三項 (Supplementary Provisions, Article 7, paragraph (13)), suppl-4171-5/art-7/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-13
- suppl-4171-5/art-1/par-1/item-9: 附則第七条第二十二項 → 地方税法 附則第七条第二十二項 (Supplementary Provisions, Article 7, paragraph (22)), suppl-4171-5/art-7/par-22 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-7/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-22
- suppl-4171-5/art-1/par-1/item-9: 第十条第七項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-4171-5/art-10/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-7
- suppl-4171-5/art-1/par-1/item-10: 附則第三条第一項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4171-5/art-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/par-1
- suppl-4171-5/art-1/par-1/item-12: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4171-5/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4/par-2
- suppl-4171-5/art-2/par-1: 第二十四条の五第一項第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-24-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1/item-2
- suppl-4171-5/art-2/par-1: 第八項 → 地方税法 附則第二条第八項 (Supplementary Provisions, Article 2, paragraph (8)), suppl-4171-5/art-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-8
- suppl-4171-5/art-2/par-2: 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-4171-5/art-2/par-3: 新法第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1
- suppl-4171-5/art-2/par-3: この項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4171-5/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-3
- suppl-4171-5/art-2/par-3: 新法第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3
- suppl-4171-5/art-2/par-3: 第三十五条から前条まで → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/art-35 · https://japanlaw.org/l/325AC0000000226/art-35
- suppl-4171-5/art-2/par-3: 第三十五条から前条まで → 地方税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/local-tax-act/art-36 · https://japanlaw.org/l/325AC0000000226/art-36
- suppl-4171-5/art-2/par-3: 第三十五条から前条まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37
- suppl-4171-5/art-2/par-3: 第三十五条から前条まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- suppl-4171-5/art-2/par-4: 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-4171-5/art-2/par-5: 新法第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1
- suppl-4171-5/art-2/par-5: この項 → 地方税法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4171-5/art-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-5
- suppl-4171-5/art-2/par-5: 新法第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3
- suppl-4171-5/art-2/par-5: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/art-35 · https://japanlaw.org/l/325AC0000000226/art-35
- suppl-4171-5/art-2/par-5: 前二条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37
- suppl-4171-5/art-2/par-5: 前二条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- suppl-4171-5/art-2/par-7: 新法附則第三十五条の二の二 → 地方税法 附則第三十五条の二の二 (Supplementary Provisions, Article 35-2-2), suppl-3251-226/art-35-2-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2
- suppl-4171-5/art-2/par-7: 同条第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-1
- suppl-4171-5/art-2/par-8: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3
- suppl-4171-5/art-2/par-8: 次項 → 地方税法 附則第二条第九項 (Supplementary Provisions, Article 2, paragraph (9)), suppl-4171-5/art-2/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-9
- suppl-4171-5/art-2/par-8: 附則第六条第八項 → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4171-5/art-6/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-8
- suppl-4171-5/art-2/par-8: 第九項 → 地方税法 附則第六条第九項 (Supplementary Provisions, Article 6, paragraph (9)), suppl-4171-5/art-6/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-9
- suppl-4171-5/art-2/par-9: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3
- suppl-4171-5/art-3/par-1: 新法第七十二条の二十三第一項 → 地方税法 第七十二条の二十三第一項 (Article 72-23, paragraph (1)), art-72-23/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-1
- suppl-4171-5/art-3/par-1: 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-4171-5/art-3/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-4171-5/art-3/par-2: 第四項 → 地方税法 第七十二条の四十八第四項 (Article 72-48, paragraph (4)), art-72-48/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-4
- suppl-4171-5/art-3/par-2: この項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4171-5/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/par-2
- suppl-4171-5/art-4/par-3: 新法附則第十一条第十六項 → 地方税法 附則第十一条第十三項 (Supplementary Provisions, Article 11, paragraph (13)), suppl-3251-226/art-11/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-13
- suppl-4171-5/art-4/par-3: 土地区画整理法第二条第四項 → e-Gov law 329AC0000000119, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-4171-5/art-4/par-3: 都市再開発法第二条第三号 → e-Gov law 344AC0000000038, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-4171-5/art-4/par-3: 被災市街地復興特別措置法第五条第一項 → e-Gov law 407AC0000000014, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-4171-5/art-6/par-1: 新法第二百九十五条第一項第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-295/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-295/par-1/item-2
- suppl-4171-5/art-6/par-1: 第八項 → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4171-5/art-6/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-8
- suppl-4171-5/art-6/par-2: 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-4171-5/art-6/par-3: 新法第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/art-295/par-1 · https://japanlaw.org/l/325AC0000000226/art-295/par-1
- suppl-4171-5/art-6/par-3: この項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4171-5/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-3
- suppl-4171-5/art-6/par-3: 新法第三百十四条の八第一項 → 地方税法 第三百十四条の八第一項 (Article 314-8, paragraph (1)), art-314-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-8/par-1
- suppl-4171-5/art-6/par-3: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/art-314-3 · https://japanlaw.org/l/325AC0000000226/art-314-3
- suppl-4171-5/art-6/par-3: 第三百十四条の四 → 地方税法 第三百十四条の四 (Article 314-4), art-314-4 — https://japanlaw.org/ja/local-tax-act/art-314-4 · https://japanlaw.org/l/325AC0000000226/art-314-4
- suppl-4171-5/art-6/par-3: 前条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7
- suppl-4171-5/art-6/par-4: 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-4171-5/art-6/par-5: 新法第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/art-295/par-1 · https://japanlaw.org/l/325AC0000000226/art-295/par-1
- suppl-4171-5/art-6/par-5: この項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4171-5/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-5
- suppl-4171-5/art-6/par-5: 新法第三百十四条の八第一項 → 地方税法 第三百十四条の八第一項 (Article 314-8, paragraph (1)), art-314-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-8/par-1
- suppl-4171-5/art-6/par-5: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/art-314-3 · https://japanlaw.org/l/325AC0000000226/art-314-3
- suppl-4171-5/art-6/par-5: 前二条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6
- suppl-4171-5/art-6/par-5: 前二条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7
- suppl-4171-5/art-6/par-6: 新法第三百十七条の六第三項 → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-3
- suppl-4171-5/art-6/par-7: 新法附則第三十五条の二の二 → 地方税法 附則第三十五条の二の二 (Supplementary Provisions, Article 35-2-2), suppl-3251-226/art-35-2-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2
- suppl-4171-5/art-6/par-7: 同条第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-1
- suppl-4171-5/art-6/par-8: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3
- suppl-4171-5/art-6/par-9: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3
- suppl-4171-5/art-7/par-4: 新法第三百四十九条の三第十項 → 地方税法 第三百四十九条の三第九項 (Article 349-3, paragraph (9)), art-349-3/par-9 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-9
- suppl-4171-5/art-7/par-8: 新法第三百四十九条の三第三十三項 → 地方税法 第三百四十九条の三第三十二項 (Article 349-3, paragraph (32)), art-349-3/par-32 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-32 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-32
- suppl-4171-5/art-7/par-22: 新法附則第十五条の二第二項 → 地方税法 附則第十五条の二第二項 (Supplementary Provisions, Article 15-2, paragraph (2)), suppl-3251-226/art-15-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2/par-2
- suppl-4171-5/art-8/par-1: 次項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4171-5/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8/par-2
- suppl-4171-5/art-9/par-2: 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-4171-5/art-9/par-2: 第二項 → 地方税法 第七百一条の三十一第二項 (Article 701-31, paragraph (2)), art-701-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-2
- suppl-4171-5/art-9/par-3: 前項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4171-5/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-2
- suppl-4171-5/art-9/par-3: 新法第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5
- suppl-4171-5/art-9/par-3: 第二項 → 地方税法 第七百一条の三十一第二項 (Article 701-31, paragraph (2)), art-701-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-2
- suppl-4171-5/art-9/par-4: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4171-5/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-2
- suppl-4171-5/art-9/par-4: 新法第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5
- suppl-4171-5/art-9/par-4: 第二項 → 地方税法 第七百一条の三十一第二項 (Article 701-31, paragraph (2)), art-701-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-2
- suppl-4171-5/art-9/par-5: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4171-5/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-2
- suppl-4171-5/art-9/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-4171-5/art-9/par-5: 第二項 → 地方税法 第七百一条の三十一第二項 (Article 701-31, paragraph (2)), art-701-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-2
- suppl-4171-5/art-9/par-6: 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-4171-5/art-9/par-6: 次項 → 地方税法 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-4171-5/art-9/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-7
- suppl-4171-5/art-10/par-2: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/ja/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2
- suppl-4171-5/art-10/par-2: 新法第三百四十九条の三第十項 → 地方税法 第三百四十九条の三第九項 (Article 349-3, paragraph (9)), art-349-3/par-9 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-9
- suppl-4171-5/art-10/par-4: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/ja/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2
- suppl-4171-5/art-10/par-5: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/ja/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2
- suppl-4171-5/art-10/par-7: 新法附則第十五条の二第二項 → 地方税法 附則第十五条の二第二項 (Supplementary Provisions, Article 15-2, paragraph (2)), suppl-3251-226/art-15-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2/par-2
- suppl-4171-5/art-11/par-1: 新法第七百三条の四第十七項 → 地方税法 第七百三条の四第十七項 (Article 703-4, paragraph (17)), art-703-4/par-17 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-17 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-17
- suppl-4171-5/art-11/par-1: 第二十六項 → 地方税法 第七百三条の四第二十六項 (Article 703-4, paragraph (26)), art-703-4/par-26 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-26 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-26
- suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-3251-226/art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-1
- suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第二項 (Supplementary Provisions, Article 16-2, paragraph (2)), suppl-3251-226/art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-2
- suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第三項 (Supplementary Provisions, Article 16-2, paragraph (3)), suppl-3251-226/art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-3
- suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第四項 (Supplementary Provisions, Article 16-2, paragraph (4)), suppl-3251-226/art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-4
- suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第五項 (Supplementary Provisions, Article 16-2, paragraph (5)), suppl-3251-226/art-16-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-5
- suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第六項 (Supplementary Provisions, Article 16-2, paragraph (6)), suppl-3251-226/art-16-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-6
- suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第七項 (Supplementary Provisions, Article 16-2, paragraph (7)), suppl-3251-226/art-16-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-7
- suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第八項 (Supplementary Provisions, Article 16-2, paragraph (8)), suppl-3251-226/art-16-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-8
- suppl-4171-5/art-12/par-1: 新法附則第十六条の二第一項から第九項まで → 地方税法 附則第十六条の二第九項 (Supplementary Provisions, Article 16-2, paragraph (9)), suppl-3251-226/art-16-2/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-9
- suppl-4171-5/art-12/par-1: 土地区画整理法第二条第四項 → e-Gov law 329AC0000000119, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- suppl-4171-5/art-12/par-1: 都市再開発法第二条第三号 → e-Gov law 344AC0000000038, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-4171-5/art-12/par-1: 被災市街地復興特別措置法第五条第一項 → e-Gov law 407AC0000000014, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-4171-5/art-12/par-1: この条 → 地方税法 附則第十六条の二 (Supplementary Provisions, Article 16-2), suppl-3251-226/art-16-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2
- suppl-4171-5/art-12/par-2: 新法附則第十六条の二第十項 → 地方税法 附則第十六条の二第十三項 (Supplementary Provisions, Article 16-2, paragraph (13)), suppl-3251-226/art-16-2/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-16-2/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-13
- suppl-4171-5/art-13/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4171-5/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1
- suppl-4171-5/art-16/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-4171-5/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2
## Cited by
25 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-4171-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/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-4171-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/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-4171-5/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/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-4171-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-4
- 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-6
- 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-9
- 地方税法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-10
- 地方税法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-12
- 地方税法 附則第二条第一項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-1
- 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-3
- 地方税法 附則第二条第五項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-5
- 地方税法 附則第二条第八項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-8
- 地方税法 附則第三条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/par-2
- 地方税法 附則第六条第一項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-1
- 地方税法 附則第六条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-3
- 地方税法 附則第六条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-5
- 地方税法 附則第八条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8/par-1
- 地方税法 附則第九条第三項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-3
- 地方税法 附則第九条第四項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-4
- 地方税法 附則第九条第五項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-5
- 地方税法 附則第九条第六項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-6
- 地方税法 附則第十三条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-13/par-1
- 地方税法 附則第十六条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-16/par-1
- 地方税法 附則第六条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-2
- 地方税法 附則第十二条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-2
---
## 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-20261027T202151-321, 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-20261027T214204-270, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-271, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-271, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-272, 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