# 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-4181-7`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4181-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-7
- 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 平成一八年三月三一日法律第七号
suppl-4181-7 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4181-7/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1
**第一項** この法律は、平成十八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-4181-7/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一** 第一条中地方税法第七百条の二十二の三の改正規定並びに同法附則第十五条第二十八項から第三十項までの改正規定及び同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。）並びに附則第十三条第二十三項及び第二十四項の規定 平成十八年六月一日
suppl-4181-7/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-1
the provisions amending Article 700-22-3 of the Local Tax Act in Article 1, the provisions amending Article 15, paragraphs (28) through (30) of the Supplementary Provisions of that Act 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 (57) of the Supplementary Provisions of that Act), and the provisions of Article 13, paragraphs (23) and (24) of the Supplementary Provisions: June 1, 2006;
machine translation, not official
**二** 第一条中地方税法第七十四条の五及び第四百六十八条の改正規定並びに同法附則第十二条の二及び第三十条の二の改正規定並びに附則第九条及び第十七条の規定 平成十八年七月一日
suppl-4181-7/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-2
the provisions amending Articles 74-5 and 468 of the Local Tax Act in Article 1, the provisions amending Articles 12-2 and 30-2 of the Supplementary Provisions of that Act, and the provisions of Article 9 and Article 17 of the Supplementary Provisions: July 1, 2006;
machine translation, not official
**三** 第一条中地方税法第十七条の六の改正規定、同法第七十二条の四十三第四項の改正規定（「有限会社」を「合同会社」に改める部分を除く。）、同法第七十三条の四第一項第四号及び第四号の四から第四号の七までの改正規定、同項第五号の改正規定（「第四号の七まで」を「第四号の四まで、第四号の七」に改める部分に限る。）、同法第三百四十八条第二項の改正規定（同項第九号、第十一号の三、第十一号の四、第三十六号、第三十七号及び第三十九号の改正規定を除く。）、同法第五百八十六条第二項第四号の五及び第七百一条の三十四第三項第十号の四から第十号の七までの改正規定並びに附則第七条第五項、第八条第二項及び第三項、第十三条第二項から第五項まで並びに第十九条第二項の規定 平成十八年十月一日
suppl-4181-7/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-3
the provisions amending Article 17-6 of the Local Tax Act in Article 1, the provisions amending Article 72-43, paragraph (4) of that Act (excluding the part replacing "limited company" with "limited liability company"), the provisions amending Article 73-4, paragraph (1), item (iv) and items (iv)-4 through (iv)-7 of that Act, the provisions amending Article 73-4, paragraph (1), item (v) of that Act (limited to the part replacing "through item (iv)-7" with "through item (iv)-4, item (iv)-7"), the provisions amending Article 348, paragraph (2) of that Act (excluding the provisions amending items (ix), (xi)-3, (xi)-4, (xxxvi), (xxxvii) and (xxxix) of that paragraph), the provisions amending Article 586, paragraph (2), item (iv)-5 and Article 701-34, paragraph (3), items (x)-4 through (x)-7 of that Act, and the provisions of Article 7, paragraph (5), Article 8, paragraphs (2) and (3), Article 13, paragraphs (2) through (5) and Article 19, paragraph (2) of the Supplementary Provisions: October 1, 2006;
machine translation, not official
**四** 第一条中地方税法第二十条の五の三、第五十条の四、第七十一条の十四、第七十一条の十五、第七十一条の三十五、第七十一条の三十六、第七十一条の五十五、第七十一条の五十六、第七十二条の四十六、第七十二条の四十七、第七十四条の二十三、第七十四条の二十四、第九十条、第九十一条、第二百七十八条、第二百七十九条、第三百十七条の二第五項、第三百二十八条の三、第三百二十八条の十一、第三百二十八条の十二、第四百八十三条、第四百八十四条、第五百三十六条、第五百三十七条、第六百九条、第六百十条、第六百八十八条、第六百八十九条、第六百九十九条の二十一、第六百九十九条の二十二、第七百条の三十三、第七百条の三十四、第七百一条の十二、第七百一条の十三、第七百一条の六十一、第七百一条の六十二、第七百二十一条、第七百二十二条、第七百三十三条の十八及び第七百三十三条の十九の改正規定、同法附則第七条並びに第八条第七項及び第八項の改正規定、同法附則第三十五条の二第二項の改正規定（「除く。）」の下に「その他政令で定める事由により交付を受ける政令で定める金額」を加える部分に限る。）並びに同法別表第一及び別表第二を削る改正規定並びに附則第四条、第五条第三項及び第十四項並びに第十一条第三項及び第十一項の規定 平成十九年一月一日
suppl-4181-7/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-4
the provisions amending Articles 20-5-3, 50-4, 71-14, 71-15, 71-35, 71-36, 71-55, 71-56, 72-46, 72-47, 74-23, 74-24, 90, 91, 278 and 279, Article 317-2, paragraph (5), and Articles 328-3, 328-11, 328-12, 483, 484, 536, 537, 609, 610, 688, 689, 699-21, 699-22, 700-33, 700-34, 701-12, 701-13, 701-61, 701-62, 721, 722, 733-18 and 733-19 of the Local Tax Act in Article 1, the provisions amending Article 7 and Article 8, paragraphs (7) and (8) of the Supplementary Provisions of that Act, the provisions amending Article 35-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part adding "an amount specified by Cabinet Order that is received for other reasons specified by Cabinet Order" after "excluding ...)"), and the provisions deleting Appended Table 1 and Appended Table 2 of that Act, and the provisions of Article 4, Article 5, paragraphs (3) and (14) and Article 11, paragraphs (3) and (11) of the Supplementary Provisions: January 1, 2007;
machine translation, not official
**五** 第一条中地方税法第三十二条第九項、第三十四条第一項第六号、第十号及び第十一号、第四項、第五項並びに第十項、第三十五条第一項並びに第三十六条から第三十七条の二までの改正規定、同法第三十七条の三の改正規定（「百分の三十二」を「五分の二」に改める部分を除く。）、同法第四十五条の二第一項の改正規定（同項第六号を削り、同項第七号を同項第六号とする部分に限る。）、同法第四十七条、第五十三条第四十一項、第七十一条の四十七第一項、第七十一条の六十七第一項並びに第七十二条の二十四の七第一項第一号ハ、第二号及び第三号並びに第二項の改正規定、同条第三項の改正規定（「、生命保険業及び損害保険業」を「及び保険業」に改める部分を除く。）、同条第四項第一号ハ及びニ、第二号並びに第三号の改正規定、同法第七十三条の十四第六項、第三百十三条第九項、第三百十四条の二第一項第六号、第十号及び第十一号、第四項、第五項並びに第十項、第三百十四条の三第一項、第三百十四条の四、第三百十四条の六並びに第三百十四条の七の改正規定、同法第三百十四条の八の改正規定（「場合には、当該配当割額又は当該株式等譲渡所得割額に百分の六十八」を「場合には、当該配当割額又は当該株式等譲渡所得割額に五分の三」に改める部分を除く。）、同法第三百十七条の二第一項の改正規定（同項第六号を削り、同項第七号を同項第六号とする部分に限る。）、同法第三百四十九条の三第三十一項の改正規定並びに同法第七百三十四条第三項の表の改正規定並びに同法附則第三条の三第二項の改正規定（「三十五万円を」を「三十二万円を」に改める部分を除く。）、同条第三項の改正規定、同条第五項の改正規定（「三十五万円を」を「三十二万円を」に改める部分を除く。）、同条第六項の改正規定、同法附則第四条から第四条の三までの改正規定、同法附則第五条第一項の改正規定（「第三十六条」を「第三十七条」に改める部分、同項第一号の改正規定（「利益の配当」を「剰余金の配当、利益の配当」に改める部分を除く。）並びに同項第二号及び第三号の改正規定に限る。）、同条第二項の改正規定、同条第三項の改正規定（「第三百十四条の四」を「第三百十四条の六」に改める部分、同項第一号の改正規定（「利益の配当」を「剰余金の配当、利益の配当」に改める部分を除く。）並びに同項第二号及び第三号の改正規定に限る。）、同条第四項の改正規定、同法附則第五条の三第二項を削る改正規定、同条の次に一条を加える改正規定、同法附則第六条、第九条の二、第三十三条の三から第三十五条までの改正規定、同法附則第三十五条の二の改正規定（同条第二項の改正規定（「除く。）」の下に「その他政令で定める事由により交付を受ける政令で定める金額」を加える部分に限る。）を除く。）、同法附則第三十五条の二の二から第三十五条の二の四まで、第三十五条の二の六から第三十五条の四の二まで及び第三十五条の六から第三十七条の二までの改正規定並びに同法附則第四十条を削る改正規定並びに附則第二条、第三条、第五条第二項及び第九項から第十一項まで、第六条、第七条第四項、第八条第八項、第十一条第二項、第十二条並びに第十三条第九項の規定、附則第二十六条の規定（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）第三条の二の二第六項及び第十二項の改正規定を除く。）並びに附則第三十条、第三十二条及び第三十三条の規定 平成十九年四月一日
suppl-4181-7/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-5
the provisions amending Article 32, paragraph (9), Article 34, paragraph (1), items (vi), (x) and (xi), paragraphs (4), (5) and (10), Article 35, paragraph (1) and Articles 36 through 37-2 of the Local Tax Act in Article 1, the provisions amending Article 37-3 of that Act (excluding the part replacing "32/100" with "two-fifths"), the provisions amending Article 45-2, paragraph (1) of that Act (limited to the part deleting item (vi) of that paragraph and making item (vii) of that paragraph item (vi)), the provisions amending Article 47, Article 53, paragraph (41), Article 71-47, paragraph (1), Article 71-67, paragraph (1), and Article 72-24-7, paragraph (1), item (i), (c), items (ii) and (iii) and paragraph (2) of that Act, the provisions amending Article 72-24-7, paragraph (3) of that Act (excluding the part replacing ", life insurance business and casualty insurance business" with "and insurance business"), the provisions amending Article 72-24-7, paragraph (4), item (i), (c) and (d), item (ii) and item (iii) of that Act, the provisions amending Article 73-14, paragraph (6), Article 313, paragraph (9), Article 314-2, paragraph (1), items (vi), (x) and (xi), paragraphs (4), (5) and (10), Article 314-3, paragraph (1), Article 314-4, Article 314-6 and Article 314-7 of that Act, the provisions amending Article 314-8 of that Act (excluding the part replacing "in which case, 68/100 of the dividend levy amount or the share transfer income levy amount" with "in which case, three-fifths of the dividend levy amount or the share transfer income levy amount"), the provisions amending Article 317-2, paragraph (1) of that Act (limited to the part deleting item (vi) of that paragraph and making item (vii) of that paragraph item (vi)), the provisions amending Article 349-3, paragraph (31) of that Act, the provisions amending the table in Article 734, paragraph (3) of that Act, the provisions amending Article 3-3, paragraph (2) of the Supplementary Provisions of that Act (excluding the part replacing "350,000 yen" with "320,000 yen"), the provisions amending Article 3-3, paragraph (3) of the Supplementary Provisions of that Act, the provisions amending Article 3-3, paragraph (5) of the Supplementary Provisions of that Act (excluding the part replacing "350,000 yen" with "320,000 yen"), the provisions amending Article 3-3, paragraph (6) of the Supplementary Provisions of that Act, the provisions amending Articles 4 through 4-3 of the Supplementary Provisions of that Act, the provisions amending Article 5, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "Article 36" with "Article 37", the provisions amending item (i) of that paragraph (excluding the part replacing "distribution of profits" with "distribution of surplus, distribution of profits"), and the provisions amending items (ii) and (iii) of that paragraph), the provisions amending Article 5, paragraph (2) of the Supplementary Provisions of that Act, the provisions amending Article 5, paragraph (3) of the Supplementary Provisions of that Act (limited to the part replacing "Article 314-4" with "Article 314-6", the provisions amending item (i) of that paragraph (excluding the part replacing "distribution of profits" with "distribution of surplus, distribution of profits"), and the provisions amending items (ii) and (iii) of that paragraph), the provisions amending Article 5, paragraph (4) of the Supplementary Provisions of that Act, the provisions deleting Article 5-3, paragraph (2) of the Supplementary Provisions of that Act, the provisions adding one Article after Article 5-3 of the Supplementary Provisions of that Act, the provisions amending Articles 6, 9-2 and 33-3 through 35 of the Supplementary Provisions of that Act, the provisions amending Article 35-2 of the Supplementary Provisions of that Act (excluding the provisions amending Article 35-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part adding "an amount specified by Cabinet Order that is received for other reasons specified by Cabinet Order" after "excluding ...)")), the provisions amending Articles 35-2-2 through 35-2-4, Articles 35-2-6 through 35-4-2 and Articles 35-6 through 37-2 of the Supplementary Provisions of that Act, and the provisions deleting Article 40 of the Supplementary Provisions of that Act, and the provisions of Article 2, Article 3, Article 5, paragraph (2) and paragraphs (9) through (11), Article 6, Article 7, paragraph (4), Article 8, paragraph (8), Article 11, paragraph (2), Article 12 and Article 13, paragraph (9) of the Supplementary Provisions, the provisions of Article 26 of the Supplementary Provisions (excluding the provisions amending Article 3-2-2, paragraphs (6) and (12) of 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)), and the provisions of Articles 30, 32 and 33 of the Supplementary Provisions: April 1, 2007;
machine translation, not official
**六** 第一条中地方税法第三十四条第一項第五号及び第五号の三、第七項、第八項並びに第十二項の改正規定、同法第四十五条の二第一項の改正規定（同項第六号を削り、同項第七号を同項第六号とする部分を除く。）、同法第三百十四条の二第一項第五号及び第五号の三、第七項、第八項並びに第十二項の改正規定並びに同法第三百十七条の二第一項の改正規定（同項第六号を削り、同項第七号を同項第六号とする部分を除く。）並びに附則第五条第四項から第七項まで及び第十一条第四項から第七項までの規定 平成二十年一月一日
suppl-4181-7/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-6
the provisions amending Article 34, paragraph (1), items (v) and (v)-3 and paragraphs (7), (8) and (12) of the Local Tax Act in Article 1, the provisions amending Article 45-2, paragraph (1) of that Act (excluding the part deleting item (vi) of that paragraph and making item (vii) of that paragraph item (vi)), the provisions amending Article 314-2, paragraph (1), items (v) and (v)-3 and paragraphs (7), (8) and (12) of that Act, and the provisions amending Article 317-2, paragraph (1) of that Act (excluding the part deleting item (vi) of that paragraph and making item (vii) of that paragraph item (vi)), and the provisions of Article 5, paragraphs (4) through (7) and Article 11, paragraphs (4) through (7) of the Supplementary Provisions: January 1, 2008;
machine translation, not official
**七** 第一条中地方税法第三十七条の三の改正規定（「百分の三十二」を「五分の二」に改める部分に限る。）及び同法第三百十四条の八の改正規定（「場合には、当該配当割額又は当該株式等譲渡所得割額に百分の六十八」を「場合には、当該配当割額又は当該株式等譲渡所得割額に五分の三」に改める部分に限る。）並びに同法附則第五条の二の改正規定並びに附則第五条第八項及び第十一条第八項の規定、附則第二十六条の規定（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第三条の二の二第六項及び第十二項の改正規定に限る。）並びに附則第二十七条の規定 平成二十年四月一日
suppl-4181-7/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-7
the provisions amending Article 37-3 of the Local Tax Act in Article 1 (limited to the part replacing "32/100" with "two-fifths"), the provisions amending Article 314-8 of that Act (limited to the part replacing "in which case, 68/100 of the dividend levy amount or the share transfer income levy amount" with "in which case, three-fifths of the dividend levy amount or the share transfer income levy amount"), the provisions amending Article 5-2 of the Supplementary Provisions of that Act, the provisions of Article 5, paragraph (8) and Article 11, paragraph (8) of the Supplementary Provisions, the provisions of Article 26 of the Supplementary Provisions (limited to the provisions amending Article 3-2-2, paragraphs (6) and (12) of 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), and the provisions of Article 27 of the Supplementary Provisions: April 1, 2008;
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**八** 第一条中地方税法第十条の三の改正規定、同法第七十二条の二十四の二第三項第二号の改正規定（「第三編第十章第一節第三款」を「第二編第十章第一節第三款」に改める部分に限る。）、同法第七十二条の四十三第四項の改正規定（「有限会社」を「合同会社」に改める部分に限る。）、同法第七十二条の八十四第二項、第七十三条の七第十九号、第七百条の二十二の四及び第七百条の二十四の改正規定並びに同法附則第五条第一項の改正規定（「第三十六条」を「第三十七条」に改める部分、同項第一号の改正規定（「利益の配当」を「剰余金の配当、利益の配当」に改める部分を除く。）並びに同項第二号及び第三号の改正規定を除く。）、同条第三項の改正規定（「第三百十四条の四」を「第三百十四条の六」に改める部分、同項第一号の改正規定（「利益の配当」を「剰余金の配当、利益の配当」に改める部分を除く。）並びに同項第二号及び第三号の改正規定を除く。）、同法附則第九条第三項の改正規定（「資本の額」を「資本金の額」に改める部分に限る。）、同条第四項の改正規定（「平成十八年三月三十一日」を「平成二十年三月三十一日」に、「との合計額」とあるのは「との合計額」を「連結個別資本金等の額」とあるのは、「連結個別資本金等の額」に、「控除した金額」を「控除した額」に改め、「、「当該合計額」とあるのは「当該額」と」を削る部分を除く。）、同条に二項を加える改正規定（同条第十三項に係る部分に限る。）並びに同法附則第十条第一項及び第三項並びに第十一条の四第五項の改正規定並びに附則第八条第九項の規定 会社法（平成十七年法律第八十六号）の施行の日
suppl-4181-7/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-8
the provisions amending Article 10-3 of the Local Tax Act in Article 1, the provisions amending Article 72-24-2, paragraph (3), item (ii) of that Act (limited to the part replacing "Part III, Chapter 10, Section 1, Subsection 3" with "Part II, Chapter 10, Section 1, Subsection 3"), the provisions amending Article 72-43, paragraph (4) of that Act (limited to the part replacing "limited company" with "limited liability company"), the provisions amending Article 72-84, paragraph (2), Article 73-7, item (xix), Article 700-22-4 and Article 700-24 of that Act, the provisions amending Article 5, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "Article 36" with "Article 37", the provisions amending item (i) of that paragraph (excluding the part replacing "distribution of profits" with "distribution of surplus, distribution of profits"), and the provisions amending items (ii) and (iii) of that paragraph), the provisions amending Article 5, paragraph (3) of the Supplementary Provisions of that Act (excluding the part replacing "Article 314-4" with "Article 314-6", the provisions amending item (i) of that paragraph (excluding the part replacing "distribution of profits" with "distribution of surplus, distribution of profits"), and the provisions amending items (ii) and (iii) of that paragraph), the provisions amending Article 9, paragraph (3) of the Supplementary Provisions of that Act (limited to the part replacing "amount of capital" with "amount of stated capital"), the provisions amending Article 9, paragraph (4) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008", replacing "the phrase 'with ... total amount' is deemed to be replaced with 'with ... total amount'" with "the phrase 'amount of consolidated individual stated capital, etc.' is deemed to be replaced with 'amount of consolidated individual stated capital, etc.'", replacing "the amount deducted" with "the deducted amount", and deleting ", the phrase 'that total amount' is deemed to be replaced with 'that amount'"), the provisions adding two paragraphs to Article 9 of the Supplementary Provisions of that Act (limited to the part relating to Article 9, paragraph (13) of the Supplementary Provisions of that Act), and the provisions amending Article 10, paragraphs (1) and (3) and Article 11-4, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 8, paragraph (9) of the Supplementary Provisions: the effective date of the Companies Act (Act No. 86 of 2005);
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**九** 第一条中地方税法第七十三条の四第一項第二十一号、第七十三条の六第三項及び第五百八十六条第二項第一号の二十五の改正規定並びに同法附則第十一条第六項、第三十六項及び第三十七項並びに第十五条第十一項の改正規定並びに附則第八条第四項及び第六項並びに第十三条第十五項の規定 中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の一部を改正する等の法律（平成十八年法律第五十四号）の施行の日
suppl-4181-7/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-9
the provisions amending Article 73-4, paragraph (1), item (xxi), Article 73-6, paragraph (3) and Article 586, paragraph (2), item (i)-25 of the Local Tax Act in Article 1, the provisions amending Article 11, paragraphs (6), (36) and (37) and Article 15, paragraph (11) of the Supplementary Provisions of that Act, and the provisions of Article 8, paragraphs (4) and (6) and Article 13, paragraph (15) of the Supplementary Provisions: the effective date of the Act Partially Amending the Act on Integrated Promotion of Improvement of Urban Areas and Revitalization of Commerce, etc. in Central Urban Areas, etc. (Act No. 54 of 2006);
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**十** 第一条中地方税法第七十三条の四第一項第三十二号及び第三十三号、第三百四十八条第二項第三十六号及び第三十七号、第三百四十九条の三第二十三項並びに第五百八十六条第二項第二十七号の二の改正規定並びに附則第八条第五項及び第十三条第六項から第八項までの規定 独立行政法人に係る改革を推進するための農林水産省関係法律の整備に関する法律（平成十八年法律第二十六号）の施行の日
suppl-4181-7/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-10
the provisions amending Article 73-4, paragraph (1), items (xxxii) and (xxxiii), Article 348, paragraph (2), items (xxxvi) and (xxxvii), Article 349-3, paragraph (23) and Article 586, paragraph (2), item (xxvii)-2 of the Local Tax Act in Article 1, and the provisions of Article 8, paragraph (5) and Article 13, paragraphs (6) through (8) of the Supplementary Provisions: the effective date of the Act on Arrangement of Acts Related to the Ministry of Agriculture, Forestry and Fisheries for Promoting Reform of Incorporated Administrative Agencies (Act No. 26 of 2006);
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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三十四号及び第三百四十八条第二項第三十九号の改正規定 独立行政法人情報通信研究機構法の一部を改正する法律（平成十八年法律第二十一号）の施行の日
suppl-4181-7/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-11
the provisions amending Article 73-4, paragraph (1), item (xxxiv) and Article 348, paragraph (2), item (xxxix) of the Local Tax Act in Article 1: the effective date of the Act Partially Amending the Act on the National Institute of Information and Communications Technology, Incorporated Administrative Agency (Act No. 21 of 2006);
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**十二** 第一条中地方税法第百四十七条第一項第三号イ（１）及び第七百一条の三十四第三項第二十二号の改正規定 道路運送法等の一部を改正する法律（平成十八年法律第四十号）の施行の日
suppl-4181-7/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-12
the provisions amending Article 147, paragraph (1), item (iii), (a)(1) and Article 701-34, paragraph (3), item (xxii) of the Local Tax Act in Article 1: the effective date of the Act Partially Amending the Road Transportation Act, etc. (Act No. 40 of 2006);
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**十三** 第一条中地方税法第五百八十六条第二項第一号の十九の改正規定 民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法及び輸入の促進及び対内投資事業の円滑化に関する臨時措置法を廃止する法律（平成十八年法律第三十一号）の施行の日
suppl-4181-7/art-1/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-13
the provisions amending Article 586, paragraph (2), item (i)-19 of the Local Tax Act in Article 1: the effective date of the Act Repealing the Act on Temporary Measures for Promoting the Development of Specified Facilities by Utilizing the Capacity of Private Business Operators and the Act on Temporary Measures for Promoting Imports and Facilitating Foreign Direct Investment Projects (Act No. 31 of 2006);
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**十四** 第一条中地方税法第七百二条第一項の改正規定 都市の秩序ある整備を図るための都市計画法等の一部を改正する法律（平成十八年法律第四十六号）の施行の日
suppl-4181-7/art-1/par-1/item-14 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-14
the provisions amending Article 702, paragraph (1) of the Local Tax Act in Article 1: the effective date of the Act Partially Amending the City Planning Act, etc. for Realizing Orderly Development of Cities (Act No. 46 of 2006);
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**十五** 第一条中地方税法附則第十一条第二十六項の改正規定、同法附則第十五条第十七項の改正規定（「特定用途港湾施設（」の下に「同項第一号に掲げる港湾施設で」を加える部分及び「同じ」を「「特定用途港湾施設」という」に改める部分に限る。）、同条第十八項の改正規定（「港湾法第五十五条の七第二項に規定する」を削る部分に限る。）及び同条第四十八項の改正規定（「特定用途港湾施設」の下に「（同項第一号に掲げる港湾施設に限る。）」を加える部分に限る。） 海上物流の基盤強化のための港湾法等の一部を改正する法律（平成十八年法律第三十八号）附則第一条第一号に掲げる規定の施行の日
suppl-4181-7/art-1/par-1/item-15 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-15
the provisions amending Article 11, paragraph (26) of the Supplementary Provisions of the Local Tax Act in Article 1, the provisions amending Article 15, paragraph (17) of the Supplementary Provisions of that Act (limited to the part adding "a port facility listed in item (i) of that paragraph that is" after "port facility for specified use (" and the part replacing "the same" with "referred to as 'port facility for specified use'"), the provisions amending Article 15, paragraph (18) of the Supplementary Provisions of that Act (limited to the part deleting "prescribed in Article 55-7, paragraph (2) of the Port and Harbour Act"), and the provisions amending Article 15, paragraph (48) of the Supplementary Provisions of that Act (limited to the part adding "(limited to the port facilities listed in item (i) of that paragraph)" after "port facility for specified use"): 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 Strengthening the Foundation of Maritime Logistics (Act No. 38 of 2006);
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**十六** 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（同条第五十六項に係る部分に限る。） 特定特殊自動車排出ガスの規制等に関する法律（平成十七年法律第五十一号）の施行の日
suppl-4181-7/art-1/par-1/item-16 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-16
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 (56) of the Supplementary Provisions of that Act): the effective date of the Act on Regulations for Emissions from Non-Road Vehicles (Act No. 51 of 2005);
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**十七** 第一条中地方税法附則第十五条第十七項の改正規定（「本項及び次項」を「この項、次項及び第五十八項」に改める部分、「外貿埠頭公社が」の下に「海上物流の基盤強化のための港湾法等の一部を改正する法律（平成十八年法律第三十八号）第二条の規定による改正前の」を加える部分及び「承継したもの」の下に「（第五十八項において「旧公団からの承継資産」という。）」を加える部分に限る。）、同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。）及び同法附則第三十九条の三の改正規定（同条第二項に係る部分に限る。） 海上物流の基盤強化のための港湾法等の一部を改正する法律（平成十八年法律第三十八号）の施行の日
suppl-4181-7/art-1/par-1/item-17 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-17 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-17
the provisions amending Article 15, paragraph (17) of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part replacing "this paragraph and the following paragraph" with "this paragraph, the following paragraph and paragraph (58)", the part adding "prior to amendment by Article 2 of the Act Partially Amending the Port and Harbour Act, etc. for Strengthening the Foundation of Maritime Logistics (Act No. 38 of 2006)" after "Foreign Trade Pier Public Corporation", and the part adding "(referred to as "assets succeeded from the former public corporation" in paragraph (58))" after "succeeded to"), the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to Article 15, paragraph (58) of the Supplementary Provisions of that Act), and the provisions amending Article 39-3 of the Supplementary Provisions of that Act (limited to the part relating to Article 39-3, paragraph (2) of the Supplementary Provisions of that Act): the effective date of the Act Partially Amending the Port and Harbour Act, etc. for Strengthening the Foundation of Maritime Logistics (Act No. 38 of 2006).
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### 第二条（所得譲与税法の廃止） — Abolition of the Income Transfer Tax Act
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suppl-4181-7/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-2
**第一項** 所得譲与税法は、廃止する。
suppl-4181-7/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-2/par-1
The Income Transfer Tax Act is repealed.
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### 第四条（過少申告加算金及び不申告加算金に関する経過措置） — Transitional Measures concerning Additional Charges for Understatement and Additional Charges for Failure to File
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suppl-4181-7/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-4
**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。）第七十一条の十四、第七十一条の三十五、第七十一条の五十五、第七十二条の四十六、第七十四条の二十三、第九十条、第二百七十八条、第三百二十八条の十一、第四百八十三条、第五百三十六条、第六百九条、第六百八十八条、第六百九十九条の二十一、第七百条の三十三、第七百一条の十二、第七百一条の六十一、第七百二十一条及び第七百三十三条の十八の規定は、平成十九年一月一日以後にこれらの規定に規定する申告書又は納入申告書の提出期限が到来する地方税に係る過少申告加算金及び不申告加算金について適用し、同日前にこれらの提出期限が到来した地方税に係る過少申告加算金及び不申告加算金については、なお従前の例による。
suppl-4181-7/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-4/par-1
The provisions of Articles 71-14, 71-35, 71-55, 72-46, 74-23, 90, 278, 328-11, 483, 536, 609, 688, 699-21, 700-33, 701-12, 701-61, 721 and 733-18 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to additional charges for understatement and additional charges for failure to file on local taxes for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after January 1, 2007, and, for additional charges for understatement and additional charges for failure to file on local taxes for which those deadlines for filing arrived before that date, the provisions then in force continue to govern.
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### 第五条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-4181-7/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5
**第一項** 新法附則第三条の三の規定は、平成十八年度以後の年度分の個人の道府県民税について適用し、平成十七年度分までの個人の道府県民税については、なお従前の例による。
suppl-4181-7/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-1
The provisions of Article 3-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2006 and thereafter, and, for individual prefectural inhabitant tax for fiscal year 2005 and earlier, the provisions then in force continue to govern.
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**第二項** 新法第三十四条第一項第十一号及び第四項、第三十五条第一項並びに第三十七条並びに附則第五条第一項、第六条第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項及び第三項、第三十五条の二第一項、第三十五条の二の三第一項並びに第三十五条の四第一項の規定は、平成十九年度以後の年度分の個人の道府県民税について適用し、平成十八年度分までの個人の道府県民税については、第九項に定めるものを除き、なお従前の例による。
suppl-4181-7/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-2
The provisions of Article 34, paragraph (1), item (xi) and paragraph (4), Article 35, paragraph (1) and Article 37 of the New Act, and Article 5, paragraph (1), Article 6, paragraph (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraphs (1) and (3), Article 35-2, paragraph (1), Article 35-2-3, paragraph (1) and Article 35-4, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2007 and thereafter, and, for individual prefectural inhabitant tax for fiscal year 2006 and earlier, the provisions then in force continue to govern, except as provided in paragraph (9).
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**第三項** 新法の規定中分離課税に係る所得割（新法第五十条の二の規定によって課する所得割をいう。以下この項及び次条第一項において同じ。）に関する部分は、平成十九年一月一日以後に支払うべき退職手当等（新法第五十条の二に規定する退職手当等をいう。以下この項において同じ。）に係る分離課税に係る所得割について適用し、同日前に支払うべき退職手当等に係る分離課税に係る所得割については、なお従前の例による。
suppl-4181-7/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-3
The provisions of the New Act concerning the separately taxed income levy (meaning the income levy imposed pursuant to Article 50-2 of the New Act; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) apply to the separately taxed income levy on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 50-2 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 2007, and, for the separately taxed income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
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**第四項** 新法第三十四条第一項第五号及び第五号の三、第七項、第八項並びに第十二項の規定は、平成二十年度以後の年度分の個人の道府県民税について適用し、平成十九年度分までの個人の道府県民税については、なお従前の例による。
suppl-4181-7/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-4
The provisions of Article 34, paragraph (1), items (v) and (v)-3 and paragraphs (7), (8) and (12) of the New Act apply to individual prefectural inhabitant tax for fiscal year 2008 and thereafter, and, for individual prefectural inhabitant tax for fiscal year 2007 and earlier, the provisions then in force continue to govern.
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**第五項** 個人の道府県民税の所得割の納税義務者が、平成十九年以後の各年において、平成十八年十二月三十一日までに締結した長期損害保険契約等（第一条の規定による改正前の地方税法（以下「旧法」という。）第三十四条第一項第五号の三に規定する損害保険契約等であって、当該損害保険契約等が保険期間又は共済期間の満了後満期返戻金を支払う旨の特約のある契約その他政令で定めるこれに準ずる契約でこれらの期間が十年以上のものであり、かつ、平成十九年一月一日以後に当該損害保険契約等の変更をしていないものに限るものとし、当該損害保険契約等の保険期間又は共済期間の始期（これらの期間の定めのないものにあっては、その効力を生ずる日）が平成十九年一月一日以後であるものを除く。以下この項及び次項において同じ。）に係る損害保険料（同号に規定する損害保険料をいう。以下この項において同じ。）を支払った場合には、新法第三十四条第一項第五号の三の規定により控除する金額は、同号の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額として、同項第五号の三の規定を適用する。この場合において、同号中「保険又は共済」とあるのは「保険若しくは共済」と、「保険金又は共済金」とあるのは「保険金若しくは共済金」と、「又は掛金」とあるのは「若しくは掛金」と、「を支払つた」とあるのは「又は地方税法等の一部を改正する法律（平成十八年法律第七号）附則第五条第五項に規定する長期損害保険契約等に係る同項に規定する損害保険料を支払つた」と、同条第七項中「同項第五号の三」とあるのは「同項第五号の三（地方税法等の一部を改正する法律（平成十八年法律第七号）附則第五条第五項において適用する場合を含む。）」とする。
suppl-4181-7/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5
If a person liable for the income levy of individual prefectural inhabitant tax pays, in each year from 2007 onward, casualty insurance premiums (meaning the casualty insurance premiums prescribed in Article 34, paragraph (1), item (v)-3 of the Former Act; the same applies hereinafter in this paragraph) relating to a long-term casualty insurance policy or similar contract concluded by December 31, 2006 (limited to a casualty insurance policy or similar contract prescribed in Article 34, paragraph (1), item (v)-3 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that is a contract with a special provision under which a maturity refund is paid after the expiry of the insurance period or period of coverage under mutual insurance, or another contract specified by Cabinet Order as equivalent thereto, whose period is 10 years or more and that has not been modified on or after January 1, 2007, and excluding a contract for which the commencement of the insurance period or period of coverage under mutual insurance (where no such period is specified, the date on which it takes effect) is on or after January 1, 2007; the same applies hereinafter in this paragraph and the following paragraph), the amount to be deducted pursuant to the provisions of Article 34, paragraph (1), item (v)-3 of the New Act is, notwithstanding the provisions of Article 34, paragraph (1), item (v)-3 of the New Act, to be the amount specified in each of the following items for the case listed in that item, and Article 34, paragraph (1), item (v)-3 of the New Act applies accordingly. In this case, in Article 34, paragraph (1), item (v)-3 of the New Act, "又は" (or) in "insurance or mutual aid" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), "又は" (or) in "insurance benefits or mutual aid benefits" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), "又は" (or) in "or premiums" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and "paid" is deemed to be replaced with "paid, or paid the casualty insurance premiums prescribed in that paragraph relating to the long-term casualty insurance policy or similar contract prescribed in Article 5, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006)", and in Article 34, paragraph (7) of the New Act, the phrase "paragraph (1), item (v)-3" is deemed to be replaced with "paragraph (1), item (v)-3 (including as applied pursuant to Article 5, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006))".
machine translation, not official
**一** 前年中に支払った地震保険料等（新法第三十四条第一項第五号の三に規定する地震保険料（以下この項において「地震保険料」という。）及び長期損害保険契約等に係る損害保険料（以下この項において「旧長期損害保険料」という。）をいう。以下この項において同じ。）に係る契約のすべてが同号に規定する損害保険契約等（以下この項及び次項において「損害保険契約等」という。）に該当するものである場合 その支払った当該損害保険契約等に係る地震保険料の金額の合計額（前年中において損害保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は損害保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもって地震保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（地震保険料に係る部分の金額に限る。）を控除した残額。第三号において同じ。）の二分の一に相当する金額（その金額が二万五千円を超える場合には、二万五千円）
suppl-4181-7/art-5/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-1
where all the contracts pertaining to the earthquake insurance premiums and similar premiums paid during the previous year (meaning earthquake insurance premiums prescribed in Article 34, paragraph (1), item (v)-3 of the New Act (hereinafter in this paragraph referred to as "earthquake insurance premiums") and casualty insurance premiums pertaining to long-term casualty insurance policies or similar contracts (hereinafter in this paragraph referred to as "former long-term casualty insurance premiums"); the same applies hereinafter in this paragraph) are casualty insurance policies or similar contracts prescribed in that item (hereinafter in this paragraph and the following paragraph referred to as "casualty insurance policies or similar contracts"): an amount equivalent to one-half of the total amount of the earthquake insurance premiums pertaining to those casualty insurance policies or similar contracts that were paid (where, during the previous year, a distribution of surplus or a rebate was received under a casualty insurance policy or similar contract, or earthquake insurance premiums were paid using surplus to be distributed or a rebate to be received under a casualty insurance policy or similar contract, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to earthquake insurance premiums); the same applies in item (iii)) (or, where that amount exceeds 25,000 yen, 25,000 yen);
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**二** 前年中に支払った地震保険料等に係る契約のすべてが長期損害保険契約等に該当するものである場合 その支払った旧長期損害保険料の金額の合計額（前年中において長期損害保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は長期損害保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもって旧長期損害保険料の払込みに充てた場合には、当該剰余金又は割戻金の額を控除した残額。以下この号及び次号において同じ。）が五千円以下である場合にあっては当該旧長期損害保険料の金額の合計額、当該旧長期損害保険料の金額の合計額が五千円を超える場合にあっては五千円にその超える金額（その金額が一万円を超えるときは、一万円）の二分の一に相当する金額を加算した金額
suppl-4181-7/art-5/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-2
where all the contracts pertaining to the earthquake insurance premiums and similar premiums paid during the previous year are long-term casualty insurance policies or similar contracts: in the case where the total amount of the former long-term casualty insurance premiums paid (where, during the previous year, a distribution of surplus or a rebate was received under a long-term casualty insurance policy or similar contract, or former long-term casualty insurance premiums were paid using surplus to be distributed or a rebate to be received under a long-term casualty insurance policy or similar contract, the remainder after deducting the amount of that surplus or rebate; the same applies hereinafter in this item and the following item) is 5,000 yen or less, the total amount of those former long-term casualty insurance premiums, and in the case where the total amount of those former long-term casualty insurance premiums exceeds 5,000 yen, the amount obtained by adding to 5,000 yen an amount equivalent to one-half of the excess amount (or, where that amount exceeds 10,000 yen, 10,000 yen);
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**三** 前年中に支払った地震保険料等に係る契約のうちに第一号に規定する契約と前号に規定する契約とがある場合 その支払った第一号に規定する契約に係る地震保険料の金額の合計額につき同号の規定に準じて計算した金額と、その支払った前号に規定する契約に係る旧長期損害保険料の金額の合計額につき同号の規定に準じて計算した金額との合計額（当該合計額が二万五千円を超える場合には、二万五千円）
suppl-4181-7/art-5/par-5/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-3
where, among the contracts pertaining to the earthquake insurance premiums and similar premiums paid during the previous year, there are both contracts prescribed in item (i) and contracts prescribed in the preceding item: the sum of the amount calculated, in conformity with the provisions of item (i), for the total amount of the earthquake insurance premiums pertaining to the contracts prescribed in item (i) that were paid, and the amount calculated, in conformity with the provisions of the preceding item, for the total amount of the former long-term casualty insurance premiums pertaining to the contracts prescribed in the preceding item that were paid (or, where that sum exceeds 25,000 yen, 25,000 yen).
machine translation, not official
**第六項** 前項各号に掲げる金額を計算する場合において、一の損害保険契約等又は一の長期損害保険契約等が同項第一号又は第二号に規定する契約のいずれにも該当するときは、政令で定めるところにより、いずれか一の契約のみに該当するものとして、同項の規定を適用する。
suppl-4181-7/art-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-6
When calculating the amounts listed in the items of the preceding paragraph, where a single casualty insurance policy or similar contract or a single long-term casualty insurance policy or similar contract falls under both the contract prescribed in item (i) of that paragraph and the contract prescribed in item (ii) of that paragraph, the provisions of that paragraph are applied, as provided by Cabinet Order, as if it fell under only one of those contracts.
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**第七項** 前項に定めるもののほか、第五項の規定の適用がある場合における個人の道府県民税に関する規定の適用に関し必要な事項は、政令で定める。
suppl-4181-7/art-5/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-7
In addition to what is provided for in the preceding paragraph, matters necessary for the application of the provisions concerning individual prefectural inhabitant tax in the case where the provisions of paragraph (5) apply are specified by Cabinet Order.
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**第八項** 新法第三十七条の三の規定は、平成二十年度以後の年度分の個人の道府県民税について適用し、平成十九年度分までの個人の道府県民税については、なお従前の例による。
suppl-4181-7/art-5/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-8
The provisions of Article 37-3 of the New Act apply to individual prefectural inhabitant tax for fiscal year 2008 and thereafter, and, for individual prefectural inhabitant tax for fiscal year 2007 and earlier, the provisions then in force continue to govern.
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**第九項** 新法第四十七条第一項第一号の規定は、平成十九年度において賦課決定をされた個人の道府県民税に係る徴収取扱費から適用し、平成十八年度以前の年度分の個人の道府県民税（同年度以前において賦課決定をされたものに限る。）に係る徴収取扱費については、なお従前の例による。
suppl-4181-7/art-5/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-9
The provisions of Article 47, paragraph (1), item (i) of the New Act apply from the collection handling fees on individual prefectural inhabitant tax for which an assessment determination is made in fiscal year 2007, and, for collection handling fees on individual prefectural inhabitant tax for fiscal year 2006 and earlier (limited to that for which an assessment determination was made in or before that fiscal year), the provisions then in force continue to govern.
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**第十項** 新法第七十一条の四十七第一項の規定は、平成十九年度以後に市町村に対し交付すべき配当割（新法第二十三条第一項第三号の三に掲げる配当割をいう。）に係る交付金（以下この項において「市町村交付金」という。）について適用し、平成十八年度までに市町村に対し交付する市町村交付金については、なお従前の例による。
suppl-4181-7/art-5/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-10
The provisions of Article 71-47, paragraph (1) of the New Act apply to grants relating to the dividend levy (meaning the dividend levy listed in Article 23, paragraph (1), item (iii)-3 of the New Act) to be distributed to municipalities in fiscal year 2007 and thereafter (hereinafter in this paragraph referred to as "municipal grants"), and, for municipal grants distributed to municipalities through fiscal year 2006, the provisions then in force continue to govern.
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**第十一項** 新法第七十一条の六十七第一項の規定は、平成十九年度以後に市町村に対し交付すべき株式等譲渡所得割（新法第二十三条第一項第三号の四に掲げる株式等譲渡所得割をいう。）に係る交付金（以下この項において「市町村交付金」という。）について適用し、平成十八年度までに市町村に対し交付する市町村交付金については、なお従前の例による。
suppl-4181-7/art-5/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-11
The provisions of Article 71-67, paragraph (1) of the New Act apply to grants relating to the share transfer income levy (meaning the share transfer income levy listed in Article 23, paragraph (1), item (iii)-4 of the New Act) to be distributed to municipalities in fiscal year 2007 and thereafter (hereinafter in this paragraph referred to as "municipal grants"), and, for municipal grants distributed to municipalities through fiscal year 2006, the provisions then in force continue to govern.
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**第十二項** 平成十八年度分の個人の道府県民税に限り、附則第十一条第九項の規定の適用を受ける者に係る当該年度分の道府県民税に関する申告書の提出期限については、新法第四十五条の二第一項中「三月十五日」とあるのは、「平成十八年四月三十日」とする。
suppl-4181-7/art-5/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-12
Limited to individual prefectural inhabitant tax for fiscal year 2006, with respect to the deadline for filing the return concerning prefectural inhabitant tax for that fiscal year of a person to whom Article 11, paragraph (9) of the Supplementary Provisions applies, the phrase "March 15" in Article 45-2, paragraph (1) of the New Act is deemed to be replaced with "April 30, 2006".
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**第十三項** 次項に定めるものを除き、新法の規定中法人の道府県民税に関する部分は、平成十八年四月一日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税、施行日以後に開始する連結事業年度分の法人の道府県民税及び施行日以後に開始する計算期間分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税、施行日前に終了した連結事業年度分の法人の道府県民税及び施行日前に終了した計算期間分の法人の道府県民税については、なお従前の例による。
suppl-4181-7/art-5/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-13
Except as provided in the following paragraph, the provisions of the New Act concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2006 (hereinafter referred to as the "Effective Date"), corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate prefectural inhabitant tax for calculation periods beginning on or after the Effective Date, and, for corporate prefectural inhabitant tax for business years that ended before the Effective Date, corporate prefectural inhabitant tax for consolidated business years that ended before the Effective Date, and corporate prefectural inhabitant tax for calculation periods that ended before the Effective Date, the provisions then in force continue to govern.
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**第十四項** 新法附則第八条第七項の規定は、平成十九年一月一日以後に開始する事業年度分の法人の道府県民税、同日以後に開始する連結事業年度分の法人の道府県民税及び同日以後に開始する計算期間分の法人の道府県民税について適用し、同日前に終了した事業年度分の法人の道府県民税、同日前に終了した連結事業年度分の法人の道府県民税及び同日前に終了した計算期間分の法人の道府県民税については、なお従前の例による。
suppl-4181-7/art-5/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-14
The provisions of Article 8, paragraph (7) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years beginning on or after January 1, 2007, corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and corporate prefectural inhabitant tax for calculation periods beginning on or after that date, and, for corporate prefectural inhabitant tax for business years that ended before that date, corporate prefectural inhabitant tax for consolidated business years that ended before that date, and corporate prefectural inhabitant tax for calculation periods that ended before that date, the provisions then in force continue to govern.
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### 第六条
suppl-4181-7/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6
**第一項** 道府県は、平成十九年度分の個人の道府県民税に限り、当該道府県民税の所得割の納税義務者のうち、当該納税義務者の同年度分の個人の道府県民税に係る新法第三十五条第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額の合計額（以下この項において「合計課税所得金額」という。）が、新法第三十七条第一号イ又は第二号イに掲げる金額を超え、かつ、当該納税義務者の平成二十年度分の個人の道府県民税に係る合計課税所得金額、新法附則第三十四条第一項に規定する課税長期譲渡所得金額、新法附則第三十五条第一項に規定する課税短期譲渡所得金額、新法附則第三十五条の二第一項に規定する株式等に係る課税譲渡所得等の金額及び新法附則第三十五条の四第一項に規定する先物取引に係る課税雑所得等の金額並びに附則第二十六条の規定による改正後の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（以下この条において「新租税条約実施特例法」という。）第三条の二の二第四項に規定する条約適用利子等の額（同条第五項第四号の規定により読み替えて適用される新法第三十四条の規定の適用がある場合には、その適用後の金額）及び新租税条約実施特例法第三条の二の二第六項に規定する条約適用配当等の額（同条第八項第四号の規定により読み替えて適用される新法第三十四条の規定の適用がある場合には、その適用後の金額）の合計額が、新法第三十七条第一号イ又は第二号イに掲げる金額を超えないものについては、第一号に掲げる金額から第二号に掲げる金額を控除して得た金額（附則第十二条第一項第一号に掲げる金額が同項第二号に掲げる金額に満たない場合においては、当該控除して得た金額から同号に掲げる金額から同項第一号に掲げる金額を控除した金額を差し引いた金額（当該金額が零を下回る場合には、零とする。））を、新法及び新租税条約実施特例法の規定中所得割に関する部分（新法第三十七条の三の規定を除く。）を適用した場合における当該納税義務者の所得割（分離課税に係る所得割を除く。）の額から減額するものとする。
suppl-4181-7/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-1
Limited to individual prefectural inhabitant tax for fiscal year 2007, a prefecture is to reduce, with respect to a person liable for the income levy of that prefectural inhabitant tax whose total of the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 35, paragraph (2) of the New Act pertaining to that person's individual prefectural inhabitant tax for that fiscal year (hereinafter in this paragraph referred to as "total taxable income amount") exceeds the amount listed in Article 37, item (i), (a) or item (ii), (a) of the New Act, and whose total of the total taxable income amount pertaining to that person's individual prefectural inhabitant tax for fiscal year 2008, the taxable long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the New Act, the taxable short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions of the New Act, the amount of taxable capital gains, etc. pertaining to shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act, the amount of taxable miscellaneous income, etc. pertaining to futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions of the New Act, the amount of interest, etc. subject to tax treaty application prescribed in Article 3-2-2, paragraph (4) of 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 as amended by the provisions of Article 26 of the Supplementary Provisions (hereinafter in this Article referred to as the "New Tax Treaty Implementation Special Provisions Act") (where Article 34 of the New Act as applied with terms replaced pursuant to Article 3-2-2, paragraph (5), item (iv) of the New Tax Treaty Implementation Special Provisions Act applies, the amount after that application) and the amount of dividends, etc. subject to tax treaty application prescribed in Article 3-2-2, paragraph (6) of the New Tax Treaty Implementation Special Provisions Act (where Article 34 of the New Act as applied with terms replaced pursuant to Article 3-2-2, paragraph (8), item (iv) of the New Tax Treaty Implementation Special Provisions Act applies, the amount after that application) does not exceed the amount listed in Article 37, item (i), (a) or item (ii), (a) of the New Act, from the amount of the income levy (excluding the separately taxed income levy) of that person liable for tax where the provisions of the New Act and the New Tax Treaty Implementation Special Provisions Act concerning the income levy (excluding Article 37-3 of the New Act) are applied, the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (where the amount listed in Article 12, paragraph (1), item (i) of the Supplementary Provisions is less than the amount listed in item (ii) of that paragraph, the amount obtained by subtracting, from that deducted amount, the amount obtained by deducting the amount listed in item (i) of that paragraph from the amount listed in item (ii) of that paragraph (zero where that amount falls below zero)).
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**一** 当該納税義務者の平成十九年度分の新法第三十五条の規定による所得割の額から新法第三十七条の規定による控除額を控除した金額
suppl-4181-7/art-6/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-1/item-1
the amount obtained by deducting the amount of deduction under Article 37 of the New Act from the amount of the income levy under Article 35 of the New Act for fiscal year 2007 of that person liable for tax;
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**二** 当該納税義務者の平成十九年度分の個人の道府県民税に係る新法第三十五条第二項に規定する課税総所得金額、課税退職所得金額又は課税山林所得金額につき旧法第三十五条第一項の規定を適用して計算した所得割の額
suppl-4181-7/art-6/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-1/item-2
the amount of the income levy calculated by applying Article 35, paragraph (1) of the Former Act to the taxable gross income, taxable retirement income or taxable timber income prescribed in Article 35, paragraph (2) of the New Act pertaining to the individual prefectural inhabitant tax of that person liable for tax for fiscal year 2007.
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**第二項** 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）附則第二条第五項の規定の適用がある場合における前項の規定の適用については、同項中「零とする。））」とあるのは「零とする。））の三分の二に相当する金額」と、「新法及び新租税条約実施特例法の規定中所得割に関する部分（新法第三十七条の三の規定を除く。）を適用した場合における当該納税義務者の所得割（分離課税に係る所得割を除く。）の額」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）附則第二条第五項の規定による所得割の額」とする。
suppl-4181-7/art-6/par-2 · 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
In the application of the preceding paragraph in the case where Article 2, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005) applies, the phrase "zero))" in the preceding paragraph is deemed to be replaced with "zero)), an amount equivalent to two-thirds of that amount", and the phrase "the amount of the income levy (excluding the separately taxed income levy) of that person liable for tax where the provisions of the New Act and the New Tax Treaty Implementation Special Provisions Act concerning the income levy (excluding Article 37-3 of the New Act) are applied" in the preceding paragraph is deemed to be replaced with "the amount of the income levy under 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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**第三項** 第一項の規定は、同項に規定する道府県民税の所得割の納税義務者から、平成二十年七月一日から同月三十一日（同月一日以後において同項の規定の適用を受けることとなった者については、当該適用を受けることとなった日から一月を経過した日の前日）までの間に、平成十九年一月一日現在における住所所在地の市町村長に対して、総務省令で定めるところにより、同項の規定の適用を受けようとする旨の申告がされた場合に限り、適用するものとする。
suppl-4181-7/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-3
The provisions of paragraph (1) apply only where, during the period from July 1, 2008 to July 31, 2008 (for a person who has become subject to the application of the provisions of that paragraph on or after July 1, 2008, the day before the day on which one month elapses from the day on which the person became subject to that application), a person liable for the income levy of prefectural inhabitant tax prescribed in that paragraph files with the mayor of the municipality of the place of domicile as of January 1, 2007, as provided by Order of the Ministry of Internal Affairs and Communications, a declaration to the effect that the person wishes to have the provisions of that paragraph applied.
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**第四項** 市町村長は、前項に規定する期間の経過後に同項の申告がされた場合において、当該期間内に申告がされなかったことについてやむを得ない理由があると認めるときは、当該納税義務者につき第一項の規定を適用することができる。
suppl-4181-7/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-4
Where a declaration under the preceding paragraph is filed after the period prescribed in that paragraph has elapsed, if the mayor of the municipality finds that there were unavoidable reasons why the declaration was not filed within that period, the mayor may apply the provisions of paragraph (1) to that person liable for tax.
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**第五項** 市町村長は、第一項の規定により所得割の額を減額した場合において、既に徴収された所得割の額、新法第三十七条の三の規定により控除された金額及び新法第三百十四条の八第二項の規定により個人の道府県民税に充当された金額の合計額が当該減額後の所得割の額を超えるときは、遅滞なく、当該超えることとなる金額に相当する金額を還付しなければならない。
suppl-4181-7/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-5
Where the mayor of the municipality has reduced the amount of the income levy pursuant to the provisions of paragraph (1), if the total of the amount of the income levy already collected, the amount deducted pursuant to the provisions of Article 37-3 of the New Act and the amount appropriated to individual prefectural inhabitant tax pursuant to the provisions of Article 314-8, paragraph (2) of the New Act exceeds the amount of the income levy after that reduction, the mayor must, without delay, refund an amount equivalent to the amount by which it exceeds.
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**第六項** 市町村長は、前項の規定により還付すべき場合において、その還付を受けるべき納税義務者につき未納に係る当該市町村の地方団体の徴収金があるときは、同項の規定にかかわらず、政令で定めるところにより、当該還付すべき金額をこれに充当しなければならない。
suppl-4181-7/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-6
Where the mayor of the municipality is to make a refund pursuant to the provisions of the preceding paragraph, if there are unpaid local government levies of that municipality for the person liable for tax who is to receive the refund, the mayor must, notwithstanding the provisions of that paragraph, appropriate the amount to be refunded to those levies, as provided by Cabinet Order.
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**第七項** 前二項の規定によって市町村長が還付し、又は充当した金額は、新法第四十七条第一項第二号に規定する金額とみなして、同項の規定を適用する。
suppl-4181-7/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-7
The amount refunded or appropriated by the mayor of the municipality pursuant to the provisions of the preceding two paragraphs is deemed to be the amount prescribed in Article 47, paragraph (1), item (ii) of the New Act, and the provisions of that paragraph apply accordingly.
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### 第七条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4181-7/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7
**第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税及び施行日以後に開始する計算期間に係る法人の事業税並びに施行日以後の解散（合併による解散を除く。以下この項及び第四項において同じ。）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。以下この項及び第四項において同じ。）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-4181-7/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-1
Except as otherwise specially provided, the provisions of the New Act concerning corporate enterprise tax 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 and paragraph (4)) (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 paragraph (4)), and, for 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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**第二項** 保険業法等の一部を改正する法律（平成十七年法律第三十八号）附則第二条に規定する特定保険業についての新法第七十二条の二第一項の規定の適用については、当分の間、当該特定保険業は、同項第三号の規定にかかわらず、同項第一号に掲げる事業とみなす。
suppl-4181-7/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-2
With respect to the application of the provisions of Article 72-2, paragraph (1) of the New Act to specified insurance business prescribed in Article 2 of the Supplementary Provisions of the Act Partially Amending the Insurance Business Act, etc. (Act No. 38 of 2005), for the time being, that specified insurance business is deemed to be a business listed in item (i) of that paragraph, notwithstanding the provisions of item (iii) of that paragraph.
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**第三項** 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、施行日以後に行われるこれらの規定に規定する社会保険診療について適用し、施行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-4181-7/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-3
The provisions of Article 72-23, paragraph (1) and Article 72-49-8, paragraph (1) of the New Act apply to the social insurance medical services prescribed in those provisions that are provided on or after the Effective Date, and, for 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 the Effective Date, the provisions then in force continue to govern.
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**第四項** 新法第七十二条の二十四の七第一項第一号ハ、第二号及び第三号並びに第二項の規定、同条第三項の規定（税率に係る部分に限る。）並びに同条第四項第一号ハ及びニ、第二号並びに第三号の規定並びに新法附則第九条の二の規定は、平成十九年四月一日以後に開始する事業年度に係る法人の事業税及び同日以後に開始する計算期間に係る法人の事業税並びに同日以後の解散による清算所得に対する事業税について適用し、同日前に開始した事業年度に係る法人の事業税及び同日前に開始した計算期間に係る法人の事業税並びに同日前の解散による清算所得に対する事業税については、なお従前の例による。
suppl-4181-7/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-4
The provisions of Article 72-24-7, paragraph (1), item (i), (c) and items (ii) and (iii) and paragraph (2) of the New Act, the provisions of Article 72-24-7, paragraph (3) of the New Act (limited to the part relating to tax rates), the provisions of Article 72-24-7, paragraph (4), item (i), (c) and (d), item (ii) and item (iii) of the New Act, and the provisions of Article 9-2 of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after April 1, 2007, corporate enterprise tax for calculation periods beginning on or after that date, and enterprise tax on liquidation income arising from dissolution on or after that date, and, for corporate enterprise tax for business years that began before that date, corporate enterprise tax for calculation periods that began before that date, and enterprise tax on liquidation income arising from dissolution before that date, the provisions then in force continue to govern.
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**第五項** 新法第七十二条の四十三第四項の規定は、法人が平成十八年十月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、なお従前の例による。
suppl-4181-7/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-5
The provisions of Article 72-43, paragraph (4) of the New Act apply to acts or calculations carried out by a corporation on or after October 1, 2006, and, for acts or calculations carried out by a corporation before that date, the provisions then in force continue to govern.
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### 第八条（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-4181-7/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8
**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-4181-7/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/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** 障害者自立支援法（平成十七年法律第百二十三号）附則第四十一条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する身体障害者更生援護施設、同法附則第五十八条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する知的障害者援護施設及び同法附則第四十八条の規定によりなお従前の例により運営をすることができることとされた同条に規定する精神障害者社会復帰施設の用に供する不動産の取得に対して課すべき不動産取得税については、これらの施設を同法第五条第十三項に規定する障害者支援施設とみなして、地方税法第七十三条の四第一項第四号の四の規定を適用する。
suppl-4181-7/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-2
With respect to real property acquisition tax to be imposed on the acquisition of real property to be used for a rehabilitation and support facility for persons with physical disabilities prescribed in Article 41, paragraph (1) of the Supplementary Provisions of the Services and Supports for Persons with Disabilities Act (Act No. 123 of 2005) that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, a support facility for persons with intellectual disabilities prescribed in Article 58, paragraph (1) of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, and a social rehabilitation facility for persons with mental disabilities prescribed in Article 48 of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that Article, Article 73-4, paragraph (1), item (iv)-4 of the Local Tax Act is applied by deeming those facilities to be facilities designed to support persons with disabilities prescribed in Article 5, paragraph (13) of the Services and Supports for Persons with Disabilities Act.
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**第三項** 平成十八年十月一日前の旧法第七十三条の四第一項第四号の四から第四号の六までに規定する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-4181-7/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-3
For real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-4, paragraph (1), items (iv)-4 through (iv)-6 of the Former Act before October 1, 2006, the provisions then in force continue to govern.
machine translation, not official
**第四項** 附則第一条第九号に定める日前の旧法第七十三条の四第一項第二十一号及び附則第十一条第六項に規定する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-4181-7/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-4
For real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-4, paragraph (1), item (xxi) of the Former Act and Article 11, paragraph (6) of the Supplementary Provisions of the Former Act before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
**第五項** 附則第一条第十号に定める日前の旧法第七十三条の四第一項第三十二号及び第三十三号に規定する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-4181-7/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-5
For real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-4, paragraph (1), items (xxxii) and (xxxiii) of the Former Act before the date specified in Article 1, item (x) of the Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
**第六項** 中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の一部を改正する等の法律第一条による改正前の中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）第七条第二項において準用する土地区画整理法（昭和二十九年法律第百十九号）第百四条第十一項の規定により保留地を取得した場合における当該保留地の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4181-7/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-6
For real property acquisition tax imposed on the acquisition of reserved land where reserved land is acquired pursuant to Article 104, paragraph (11) of the Land Readjustment Act (Act No. 119 of 1954) as applied mutatis mutandis pursuant to Article 7, paragraph (2) of the Act on Integrated Promotion of Improvement of Urban Areas and Revitalization of Commerce, etc. in Central Urban Areas (Act No. 92 of 1998) prior to amendment by Article 1 of the Act Partially Amending the Act on Integrated Promotion of Improvement of Urban Areas and Revitalization of Commerce, etc. in Central Urban Areas, etc., the provisions then in force continue to govern.
machine translation, not official
**第七項** 所得税法等の一部を改正する等の法律（平成十八年法律第十号）第三条による改正前の相続税法（昭和二十五年法律第七十三号）第四十三条第五項の規定による承認に基づき物納の許可があった不動産をその物納の許可を受けた者に移す場合における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-4181-7/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-7
For real property acquisition tax imposed on the acquisition of real property where real property for which permission for payment in kind has been granted on the basis of the approval under Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) prior to amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006) is transferred to the person who received that permission for payment in kind, the provisions then in force continue to govern.
machine translation, not official
**第八項** 平成十九年四月一日前の旧法第七十三条の十四第六項に規定する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-4181-7/art-8/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-8
For real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-14, paragraph (6) of the Former Act before April 1, 2007, the provisions then in force continue to govern.
machine translation, not official
**第九項** 附則第一条第八号に定める日前の旧法附則第十条第三項に規定する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-4181-7/art-8/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-9
For real property acquisition tax imposed on the acquisition of real property prescribed in Article 10, paragraph (3) of the Supplementary Provisions of the Former Act before the date specified in Article 1, item (viii) of the Supplementary Provisions, the provisions then in force continue to govern.
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**第十項** 新法附則第十一条第十五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-4181-7/art-8/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-10
With regard to the application of the provisions of Article 11, paragraph (15) of the Supplementary Provisions of the New Act where the replacement house prescribed in that paragraph is acquired during the period from the Effective Date to March 31, 2007, the phrase "in the case where the land that had been used as the site is located within the area of a project area prescribed in Article 2, paragraph (4) of the Land Readjustment Act or a project area prescribed in Article 2, item (iii) of the Urban Renewal Act that is within the area of 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 that is specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this paragraph referred to as a 'specified district'), if the owner of that damaged 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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**第十一項** 旧法附則第十一条の二の規定は、住宅以外の家屋の取得が施行日から平成二十年三月三十一日までの間に行われたときに限り、当該家屋の取得に対して課すべき不動産取得税については、なおその効力を有する。この場合において、同条第一項中「平成十五年四月一日から平成十八年三月三十一日まで」とあるのは「平成十八年四月一日から平成二十年三月三十一日まで」と、「百分の三」とあるのは「百分の三・五」とする。
suppl-4181-7/art-8/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-11
The provisions of Article 11-2 of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of a house other than a residence, only where that acquisition is made during the period from the Effective Date to March 31, 2008. In this case, the phrase "from April 1, 2003 to March 31, 2006" in paragraph (1) of that Article is deemed to be replaced with "from April 1, 2006 to March 31, 2008", and the phrase "3/100" is deemed to be replaced with "3.5/100".
machine translation, not official
**第十二項** 新法附則第十一条の五第一項及び第二項の規定は、平成十八年一月一日以後の不動産の取得に対して課すべき不動産取得税について適用し、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4181-7/art-8/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-12
The provisions of Article 11-5, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after January 1, 2006, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 次項に定めるものを除き、新法附則第十一条の五第三項の規定は、平成十八年一月一日以後の新法第七十三条の十四第八項、第十項若しくは第十二項、第七十三条の二十七の二第一項、附則第十一条第三項又は附則第十一条の四第三項の規定に規定する不動産の取得又は土地の取得に対して課すべき不動産取得税について適用し、同日前の当該不動産の取得又は当該土地の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4181-7/art-8/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-13
Except as provided for in the following paragraph, the provisions of Article 11-5, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property or acquisitions of land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (12), Article 73-27-2, paragraph (1), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act, made on or after January 1, 2006, and for real property acquisition tax imposed on acquisitions of that real property or acquisitions of that land before that date, 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十二月三十一日までの間において、新法第七十三条の十四第八項に規定する被収用不動産等を収用され若しくは譲渡した場合、同条第十項に規定する従前の不動産について受けた同項各号に掲げる清算金若しくは補償金に応じ当該各号に定める日がある場合、同条第十二項に規定する交換分合によって失った土地に係る交換分合計画の公告があった場合、新法附則第十一条第三項に規定する交換によって土地が失われた場合、新法附則第十一条の四第三項第一号に規定する入会林野整備の対象となった土地に係る入会権が消滅した場合又は同項第二号に規定する旧慣使用林野整備の対象となった土地に係る旧慣使用権が消滅した場合であって、かつ、平成十八年一月一日以後に新法第七十三条の十四第八項、第十項若しくは第十二項、附則第十一条第三項又は附則第十一条の四第三項の規定に規定する不動産の取得又は土地の取得が行われた場合において、これらの規定に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、道府県知事が新法第三百八十八条第一項の固定資産評価基準（当該不動産が旧法附則第十七条の二第一項又は第二項の規定の適用を受ける土地である場合においては、新法第三百八十八条第一項の固定資産評価基準及び旧法附則第十七条の二第一項の修正基準）によって決定した価格）中に新法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおける新法第七十三条の十四第八項、第十項若しくは第十二項、附則第十一条第三項又は附則第十一条の四第三項の規定の適用については、これらの規定中「登録された価格」とあるのは「登録された価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額」と、「決定した価格」とあるのは「決定した価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額」とする。
suppl-4181-7/art-8/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-14
In the case where, between April 1, 2003 and December 31, 2005, expropriated real property, etc. prescribed in Article 73-14, paragraph (8) of the New Act was expropriated or transferred, in the case where there is a day specified in each item in accordance with the settlement money or compensation listed in the items of paragraph (10) of that Article received for the former real property prescribed in that paragraph, in the case where a public notice of an exchange and consolidation plan was made concerning land lost by the exchange and consolidation prescribed in paragraph (12) of that Article, in the case where land was lost by the exchange prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the New Act, in the case where the right of common pertaining to land that was the subject of the common forest land improvement prescribed in Article 11-4, paragraph (3), item (i) of the Supplementary Provisions of the New Act was extinguished, or in the case where the customary use right pertaining to land that was the subject of the customary-use forest land improvement prescribed in item (ii) of that paragraph was extinguished, and an acquisition of real property or an acquisition of land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (12), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act is made on or after January 1, 2006, then, where the price registered in the fixed assets tax ledger prescribed in those provisions (or, where that price is not registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act (or, where that real property is land to which the provisions of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Former Act apply, the fixed asset valuation standards under Article 388, paragraph (1) of the New Act and the revision standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act)) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act, with regard to the application of the provisions of Article 73-14, paragraph (8), (10) or (12), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "registered price" in those provisions is deemed to be replaced with "the amount obtained by adding to the amount equivalent to the price of the portion of the registered price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to one-half of the price of the portion of land valued as building land", and the phrase "determined price" is deemed to be replaced with "the amount obtained by adding to the amount equivalent to the price of the portion of the determined price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions an amount equivalent to one-half of the price of the portion of land valued as building land".
machine translation, not official
**第十五項** 前項の規定により読み替えて適用される新法第七十三条の十四第八項、第十項若しくは第十二項、附則第十一条第三項又は附則第十一条の四第三項の規定により道府県知事が不動産の価格を決定する場合において、当該不動産が旧法附則第十七条の二第一項又は第二項の規定の適用を受ける土地であるときにおける前項の規定により読み替えて適用される新法第七十三条の十四第八項、第十項若しくは第十二項、附則第十一条第三項又は附則第十一条の四第三項の規定の適用については、これらの規定中「第三百八十八条第一項の固定資産評価基準」とあるのは、「第三百八十八条第一項の固定資産評価基準及び地方税法等の一部を改正する法律（平成十八年法律第七号）第一条の規定による改正前の地方税法附則第十七条の二第一項の修正基準」とする。
suppl-4181-7/art-8/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-15
Where the prefectural governor determines the price of real property pursuant to the provisions of Article 73-14, paragraph (8), (10) or (12), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act, as applied by replacing terms pursuant to the provisions of the preceding paragraph, and that real property is land to which the provisions of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Former Act apply, with regard to the application of the provisions of Article 73-14, paragraph (8), (10) or (12), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) of the Supplementary Provisions of the New Act, as applied by replacing terms pursuant to the provisions of the preceding paragraph, the phrase "the fixed asset valuation standards under Article 388, paragraph (1)" in those provisions is deemed to be replaced with "the fixed asset valuation standards under Article 388, paragraph (1) and the revision standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006)".
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### 第九条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax
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suppl-4181-7/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9
**第一項** 平成十八年七月一日（次項及び第三項において「指定日」という。）前に課した、又は課すべきであった道府県たばこ税については、なお従前の例による。
suppl-4181-7/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-1
For prefectural tobacco tax imposed, or that should have been imposed, before July 1, 2006 (referred to as the "designated day" in the following paragraph and paragraph (3)), the provisions then in force continue to govern.
machine translation, not official
**第二項** 指定日前に地方税法第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等（同法第七十四条の六第一項第一号及び第二号に規定する売渡しを除く。）が行われた製造たばこを指定日に販売のため所持する卸売販売業者等（新法第七十四条の二第一項に規定する卸売販売業者等をいう。以下この項及び第七項において同じ。）又は小売販売業者がある場合において、これらの者が所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百五十六条第一項の規定により製造たばこの製造者として当該製造たばこを指定日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを指定日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する道府県において道府県たばこ税を課する。この場合における道府県たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率により道府県たばこ税を課する。
suppl-4181-7/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2
Where there is a wholesale seller, etc. (meaning the wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or tobacco retailer who holds for sale on the designated day manufactured tobacco that, before the designated day, was subject to a sale under Article 74-2, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding sales prescribed in Article 74-6, paragraph (1), items (i) and (ii) of that Act), and where, pursuant to Article 156, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), those persons are, as manufacturers of manufactured tobacco, deemed to have removed that manufactured tobacco on the designated day from their manufacturing sites for manufactured tobacco and are to be subject to tobacco tax under that paragraph, prefectural tobacco tax is imposed, deeming those persons to have sold, as wholesale sellers, etc., that manufactured tobacco to tobacco retailers on the designated day, in the prefecture in which is located the storage place of that manufactured tobacco where those persons are wholesale sellers, etc., or the business office of the tobacco retailer that directly manages that manufactured tobacco where those persons are tobacco retailers. In this case, the tax base of the prefectural tobacco tax is the number of pieces of manufactured tobacco deemed to have been so sold, and prefectural tobacco tax is imposed at the tax rate specified in each of the following items according to the category of manufactured tobacco listed in that item:
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**一** 製造たばこ（次号に掲げる製造たばこを除く。） 千本につき百五円
suppl-4181-7/art-9/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2/item-1
manufactured tobacco (excluding the manufactured tobacco listed in the following item): 105 yen per 1,000 pieces;
machine translation, not official
**二** 新法附則第十二条の二第二項に規定する紙巻たばこ 千本につき五十円
suppl-4181-7/art-9/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2/item-2
cigarettes prescribed in Article 12-2, paragraph (2) of the Supplementary Provisions of the New Act: 50 yen per 1,000 pieces.
machine translation, not official
**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式によって、次に掲げる事項を記載した申告書を指定日から起算して一月以内に、当該貯蔵場所又は小売販売業者の営業所の所在地の道府県知事に提出しなければならない。
suppl-4181-7/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3
A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or each business office of a tobacco retailer, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, to the prefectural governor of the prefecture in which that storage place or business office of the tobacco retailer is located, within one month from the designated day:
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**一** 所持する製造たばこの区分（たばこ税法（昭和五十九年法律第七十二号）第二条第二項に規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量並びに当該数量により算出した道府県たばこ税の課税標準となる製造たばこの本数
suppl-4181-7/art-9/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3/item-1
the category of manufactured tobacco held (meaning the category of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Tax Act (Act No. 72 of 1984); the same applies hereinafter in this item), the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of the prefectural tobacco tax calculated from those quantities;
machine translation, not official
**二** 前号の本数により算定した前項の規定による道府県たばこ税額
suppl-4181-7/art-9/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3/item-2
the prefectural tobacco tax amount under the provisions of the preceding paragraph calculated from the number of pieces under the preceding item;
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**三** その他参考となるべき事項
suppl-4181-7/art-9/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3/item-3
other particulars for reference.
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**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第十七条第三項に規定する市町村たばこ税に係る申告書又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百五十六条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する市町村長又は税務署長に提出したときは、その提出を受けた市町村長又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する道府県知事に提出されたものとみなす。
suppl-4181-7/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-4
Where a person prescribed in paragraph (2) submits the return under the provisions of the preceding paragraph, together with a return concerning municipal tobacco tax prescribed in Article 17, paragraph (3) of the Supplementary Provisions or a return concerning tobacco tax prescribed in Article 156, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), to the mayor of the municipality or district director prescribed in those provisions, the mayor of the municipality or district director who received them may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the prefectural governor prescribed in that paragraph.
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**第五項** 第三項の規定による申告書を提出した者は、平成十九年一月四日までに、当該申告書に記載した同項第二号に掲げる道府県たばこ税額に相当する金額を当該申告書を提出した道府県に納付しなければならない。
suppl-4181-7/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-5
A person who has submitted the return under the provisions of paragraph (3) must, by January 4, 2007, pay to the prefecture to which that return was submitted an amount equivalent to the amount of prefectural tobacco tax listed in item (ii) of that paragraph stated in that return.
machine translation, not official
**第六項** 第二項の規定により道府県たばこ税を課する場合には、同項から前項までに規定するもののほか、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は同表の下欄に掲げる字句に読み替えて、新法の規定中道府県たばこ税に関する部分（新法第七十四条の六、第七十四条の十、第七十四条の十一及び第七十四条の十四の規定を除く。）を適用する。
第七十四条の四第二項 前項 地方税法等の一部を改正する法律（平成十八年法律第七号。以下この節において「平成十八年改正法」という。）附則第九条第二項
第七十四条の十二第一項 第七十四条の十第一項から第三項までの規定によつて申告書 平成十八年改正法附則第九条第三項の規定によつて申告書
第七十四条の十第一項から第三項までの規定によつて申告納付する 平成十八年改正法附則第九条第三項及び第五項の規定によつて申告納付する
第七十四条の十二第二項 第七十四条の十第一項から第三項まで 平成十八年改正法附則第九条第三項
第七十四条の二十第一項 第七十四条の十第一項から第三項まで若しくは第五項 平成十八年改正法附則第九条第三項
第七十四条の二十一第一項 経過する日 経過する日（当該経過する日が平成十九年一月四日前である場合には、同日）
第七十四条の二十一第二項及び第七十四条の二十二第一項 第七十四条の十第一項又は第三項 平成十八年改正法附則第九条第五項
第七十四条の二十二第三項 第七十四条の十第一項若しくは第三項の納期限又は第七十四条の十三第一項 平成十八年改正法附則第九条第五項
suppl-4181-7/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-6
In the case where prefectural tobacco tax is imposed pursuant to the provisions of paragraph (2), in addition to what is provided for in paragraph (2) through the preceding paragraph, the provisions of the New Act concerning prefectural tobacco tax (excluding the provisions of Articles 74-6, 74-10, 74-11 and 74-14 of the New Act) apply, with the phrases listed in the middle column of the following table in the provisions of the New Act listed in the left-hand column of the table deemed to be replaced with the phrases listed in the right-hand column of the table respectively.
Article 74-4, paragraph (2) the preceding paragraph Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006; hereinafter in this Section referred to as the "2006 Amendment Act")
Article 74-12, paragraph (1) a return pursuant to the provisions of Article 74-10, paragraphs (1) through (3) a return pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the 2006 Amendment Act
file and pay pursuant to the provisions of Article 74-10, paragraphs (1) through (3) file and pay pursuant to the provisions of Article 9, paragraphs (3) and (5) of the Supplementary Provisions of the 2006 Amendment Act
Article 74-12, paragraph (2) Article 74-10, paragraphs (1) through (3) Article 9, paragraph (3) of the Supplementary Provisions of the 2006 Amendment Act
Article 74-20, paragraph (1) Article 74-10, paragraphs (1) through (3) or paragraph (5) Article 9, paragraph (3) of the Supplementary Provisions of the 2006 Amendment Act
Article 74-21, paragraph (1) the day on which one month has elapsed the day on which one month has elapsed (or, where that day is before January 4, 2007, January 4, 2007)
Article 74-21, paragraph (2) and Article 74-22, paragraph (1) Article 74-10, paragraph (1) or (3) Article 9, paragraph (5) of the Supplementary Provisions of the 2006 Amendment Act
Article 74-22, paragraph (3) the due date for payment under Article 74-10, paragraph (1) or (3) or the due date for payment under Article 74-13, paragraph (1) Article 9, paragraph (5) of the Supplementary Provisions of the 2006 Amendment Act
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**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該道府県の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により道府県たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該道府県たばこ税に相当する金額を、新法第七十四条の十四の規定に準じて、同条の規定による当該製造たばこにつき納付された、又は納付されるべき道府県たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る道府県たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が新法第七十四条の十第一項から第三項まで又は第五項の規定により道府県知事に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。
suppl-4181-7/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-7
Where a wholesale seller, etc. receives the return, owing to cancellation of a sales contract or other unavoidable reasons, of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that prefecture, on which prefectural tobacco tax was imposed or is to be imposed under the provisions of paragraph (2), an amount equivalent to that prefectural tobacco tax is, in conformity with the provisions of Article 74-14 of the New Act, deducted from the prefectural tobacco tax amount of that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under the provisions of that Article of an amount equivalent to the prefectural tobacco tax amount paid or to be paid on that manufactured tobacco. In this case, a document stating the details of the quantity of the returned manufactured tobacco for each type must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the prefectural governor pursuant to the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5) of the New Act.
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### 第十条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
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suppl-4181-7/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-10
**第一項** 新法の規定中自動車税に関する部分は、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-4181-7/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-10/par-1
The provisions of the New Act concerning automobile tax apply to automobile tax for fiscal year 2006 and thereafter, and for automobile tax up to fiscal year 2005, the provisions then in force continue to govern.
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### 第十一条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4181-7/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11
**第一項** 新法附則第三条の三の規定は、平成十八年度以後の年度分の個人の市町村民税について適用し、平成十七年度分までの個人の市町村民税については、なお従前の例による。
suppl-4181-7/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-1
The provisions of Article 3-3 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 up to fiscal year 2005, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第三百十四条の二第一項第十一号及び第四項、第三百十四条の三第一項並びに第三百十四条の六並びに附則第五条第三項、第六条第五項、第三十四条第四項、第三十四条の二第四項、第三十四条の三第三項、第三十五条第五項及び第七項、第三十五条の二第六項、第三十五条の二の三第四項並びに第三十五条の四第四項の規定は、平成十九年度以後の年度分の個人の市町村民税について適用し、平成十八年度分までの個人の市町村民税については、なお従前の例による。
suppl-4181-7/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-2
The provisions of Article 314-2, paragraph (1), item (xi) and paragraph (4), Article 314-3, paragraph (1) and Article 314-6 of the New Act, and Article 5, paragraph (3), Article 6, paragraph (5), Article 34, paragraph (4), Article 34-2, paragraph (4), Article 34-3, paragraph (3), Article 35, paragraphs (5) and (7), Article 35-2, paragraph (6), Article 35-2-3, paragraph (4) and Article 35-4, paragraph (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2007 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2006, the provisions then in force continue to govern.
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**第三項** 新法の規定中分離課税に係る所得割（新法第三百二十八条の規定によって課する所得割をいう。以下この項及び次条第一項において同じ。）に関する部分は、平成十九年一月一日以後に支払うべき退職手当等（新法第三百二十八条に規定する退職手当等をいう。以下この項において同じ。）に係る分離課税に係る所得割について適用し、同日前に支払うべき退職手当等に係る分離課税に係る所得割については、なお従前の例による。この場合において、平成十九年一月一日から同年三月三十一日までに支払うべき退職手当等に係る分離課税に係る所得割については、地方税法附則第四十条第五項の規定は、適用しない。
suppl-4181-7/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-3
The provisions of the New Act concerning the separately taxed income levy (meaning the income levy imposed pursuant to the provisions of Article 328 of the New Act; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) apply to the separately taxed income levy pertaining to severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph) due to be paid on or after January 1, 2007, and for the separately taxed income levy pertaining to severance pay or other such compensation due to be paid before that date, the provisions then in force continue to govern. In this case, with regard to the separately taxed income levy pertaining to severance pay or other such compensation due to be paid during the period from January 1, 2007 to March 31 of that year, the provisions of Article 40, paragraph (5) of the Supplementary Provisions of the Local Tax Act do not apply.
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**第四項** 新法第三百十四条の二第一項第五号及び第五号の三、第七項、第八項並びに第十二項の規定は、平成二十年度以後の年度分の個人の市町村民税について適用し、平成十九年度分までの個人の市町村民税については、なお従前の例による。
suppl-4181-7/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-4
The provisions of Article 314-2, paragraph (1), items (v) and (v)-3, paragraphs (7) and (8), and paragraph (12) of the New Act apply to individual municipal inhabitant tax for fiscal year 2008 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2007, the provisions then in force continue to govern.
machine translation, not official
**第五項** 個人の市町村民税の所得割の納税義務者が、平成十九年以後の各年において、平成十八年十二月三十一日までに締結した長期損害保険契約等（旧法第三百十四条の二第一項第五号の三に規定する損害保険契約等であって、当該損害保険契約等が保険期間又は共済期間の満了後満期返戻金を支払う旨の特約のある契約その他政令で定めるこれに準ずる契約でこれらの期間が十年以上のものであり、かつ、平成十九年一月一日以後に当該損害保険契約等の変更をしていないものに限るものとし、当該損害保険契約等の保険期間又は共済期間の始期（これらの期間の定めのないものにあっては、その効力を生ずる日）が平成十九年一月一日以後であるものを除く。以下この項及び次項において同じ。）に係る損害保険料（同号に規定する損害保険料をいう。以下この項において同じ。）を支払った場合には、新法第三百十四条の二第一項第五号の三の規定により控除する金額は、同号の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額として、同項第五号の三の規定を適用する。この場合において、同号中「保険又は共済」とあるのは「保険若しくは共済」と、「保険金又は共済金」とあるのは「保険金若しくは共済金」と、「又は掛金」とあるのは「若しくは掛金」と、「を支払つた」とあるのは「又は地方税法等の一部を改正する法律（平成十八年法律第七号）附則第十一条第五項に規定する長期損害保険契約等に係る同項に規定する損害保険料を支払つた」と、同条第七項中「同項第五号の三」とあるのは「同項第五号の三（地方税法等の一部を改正する法律（平成十八年法律第七号）附則第十一条第五項において適用する場合を含む。）」とする。
suppl-4181-7/art-11/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5
Where a person liable for the income levy of individual municipal inhabitant tax has, in each year on or after 2007, paid a casualty insurance premium (meaning the casualty insurance premium prescribed in Article 314-2, paragraph (1), item (v)-3 of the Former Act; the same applies hereinafter in this paragraph) pertaining to a long-term casualty insurance policy or similar contract concluded on or before December 31, 2006 (limited to a casualty insurance policy or similar contract prescribed in Article 314-2, paragraph (1), item (v)-3 of the Former Act that is a contract with a special provision under which a maturity refund is to be paid upon the expiry of the insurance period or the period of coverage under mutual insurance, or a contract equivalent thereto specified by Cabinet Order, where those periods are 10 years or more, and for which no change has been made to that casualty insurance policy or similar contract on or after January 1, 2007, and excluding one for which the start of the insurance period or period of coverage under mutual insurance of that casualty insurance policy or similar contract (for one with no such period, the day on which it takes effect) is on or after January 1, 2007; the same applies hereinafter in this paragraph and the following paragraph), the amount to be deducted pursuant to the provisions of Article 314-2, paragraph (1), item (v)-3 of the New Act is, notwithstanding the provisions of that item, to be the amount specified in each of the following items according to the category of cases listed in that item, and the provisions of paragraph (1), item (v)-3 of that Article are applied accordingly. In this case, in that item, "保険又は共済" (insurance or mutual aid) is deemed to be replaced with "保険若しくは共済" (insurance or mutual aid, where "or" joins a smaller group of alternatives), "保険金又は共済金" (insurance benefits or mutual aid benefits) is deemed to be replaced with "保険金若しくは共済金" (insurance benefits or mutual aid benefits, where "or" joins a smaller group of alternatives), "又は掛金" (or premiums) is deemed to be replaced with "若しくは掛金" (or premiums, where "or" joins a smaller group of alternatives), the phrase "paid" is deemed to be replaced with "or paid the casualty insurance premium prescribed in Article 11, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006) pertaining to a long-term casualty insurance policy or similar contract prescribed in that paragraph", and in Article 314-2, paragraph (7) of the New Act, the phrase "item (v)-3 of that paragraph" is deemed to be replaced with "item (v)-3 of that paragraph (including as applied pursuant to Article 11, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006))".
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**一** 前年中に支払った地震保険料等（新法第三百十四条の二第一項第五号の三に規定する地震保険料（以下この項において「地震保険料」という。）及び長期損害保険契約等に係る損害保険料（以下この項において「旧長期損害保険料」という。）をいう。以下この項において同じ。）に係る契約のすべてが同号に規定する損害保険契約等（以下この項及び次項において「損害保険契約等」という。）に該当するものである場合 その支払った当該損害保険契約等に係る地震保険料の金額の合計額（前年中において損害保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は損害保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもって地震保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（地震保険料に係る部分の金額に限る。）を控除した残額。第三号において同じ。）の二分の一に相当する金額（その金額が二万五千円を超える場合には、二万五千円）
suppl-4181-7/art-11/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-1
where all the contracts pertaining to the earthquake insurance premiums and similar premiums paid during the previous year (meaning the earthquake insurance premiums prescribed in Article 314-2, paragraph (1), item (v)-3 of the New Act (hereinafter in this paragraph referred to as "earthquake insurance premiums") and the casualty insurance premiums pertaining to long-term casualty insurance policies or similar contracts (hereinafter in this paragraph referred to as "former long-term casualty insurance premiums"); the same applies hereinafter in this paragraph) are casualty insurance policies or similar contracts prescribed in that item (hereinafter in this paragraph and the following paragraph referred to as "casualty insurance policies or similar contracts"): an amount equivalent to one-half of the total amount of the earthquake insurance premiums pertaining to those casualty insurance policies or similar contracts that were paid (where, during the previous year, a distribution of surplus or a rebate was received under a casualty insurance policy or similar contract, or earthquake insurance premiums were paid using surplus to be distributed or a rebate to be received under a casualty insurance policy or similar contract, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to earthquake insurance premiums); the same applies in item (iii)) (or, where that amount exceeds 25,000 yen, 25,000 yen);
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**二** 前年中に支払った地震保険料等に係る契約のすべてが長期損害保険契約等に該当するものである場合 その支払った旧長期損害保険料の金額の合計額（前年中において長期損害保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は長期損害保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもって旧長期損害保険料の払込みに充てた場合には、当該剰余金又は割戻金の額を控除した残額。以下この号及び次号において同じ。）が五千円以下である場合にあっては当該旧長期損害保険料の金額の合計額、当該旧長期損害保険料の金額の合計額が五千円を超える場合にあっては五千円にその超える金額（その金額が一万円を超えるときは、一万円）の二分の一に相当する金額を加算した金額
suppl-4181-7/art-11/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-2
where all the contracts pertaining to the earthquake insurance premiums and similar premiums paid during the previous year are long-term casualty insurance policies or similar contracts: in the case where the total amount of the former long-term casualty insurance premiums paid (where, during the previous year, a distribution of surplus or a rebate was received under a long-term casualty insurance policy or similar contract, or former long-term casualty insurance premiums were paid using surplus to be distributed or a rebate to be received under a long-term casualty insurance policy or similar contract, the remainder after deducting the amount of that surplus or rebate; the same applies hereinafter in this item and the following item) is 5,000 yen or less, the total amount of those former long-term casualty insurance premiums, and in the case where the total amount of those former long-term casualty insurance premiums exceeds 5,000 yen, the amount obtained by adding to 5,000 yen an amount equivalent to one-half of the excess amount (or, where that amount exceeds 10,000 yen, 10,000 yen);
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**三** 前年中に支払った地震保険料等に係る契約のうちに第一号に規定する契約と前号に規定する契約とがある場合 その支払った第一号に規定する契約に係る地震保険料の金額の合計額につき同号の規定に準じて計算した金額と、その支払った前号に規定する契約に係る旧長期損害保険料の金額の合計額につき同号の規定に準じて計算した金額との合計額（当該合計額が二万五千円を超える場合には、二万五千円）
suppl-4181-7/art-11/par-5/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-3
where, among the contracts pertaining to the earthquake insurance premiums and similar premiums paid during the previous year, there are both contracts prescribed in item (i) and contracts prescribed in the preceding item: the sum of the amount calculated, in conformity with the provisions of item (i), for the total amount of the earthquake insurance premiums pertaining to the contracts prescribed in item (i) that were paid, and the amount calculated, in conformity with the provisions of the preceding item, for the total amount of the former long-term casualty insurance premiums pertaining to the contracts prescribed in the preceding item that were paid (or, where that sum exceeds 25,000 yen, 25,000 yen).
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**第六項** 前項各号に掲げる金額を計算する場合において、一の損害保険契約等又は一の長期損害保険契約等が同項第一号又は第二号に規定する契約のいずれにも該当するときは、政令で定めるところにより、いずれか一の契約のみに該当するものとして、同項の規定を適用する。
suppl-4181-7/art-11/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-6
When calculating the amounts listed in the items of the preceding paragraph, where a single casualty insurance policy or similar contract or a single long-term casualty insurance policy or similar contract falls under both the contract prescribed in item (i) of that paragraph and the contract prescribed in item (ii) of that paragraph, the provisions of that paragraph are applied, as provided by Cabinet Order, as if it fell under only one of those contracts.
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**第七項** 前項に定めるもののほか、第五項の規定の適用がある場合における個人の市町村民税に関する規定の適用に関し必要な事項は、政令で定める。
suppl-4181-7/art-11/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-7
Beyond what is provided for in the preceding paragraph, matters necessary for the application of the provisions concerning individual municipal inhabitant tax where the provisions of paragraph (5) apply are specified by Cabinet Order.
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**第八項** 新法第三百十四条の八の規定は、平成二十年度以後の年度分の個人の市町村民税について適用し、平成十九年度分までの個人の市町村民税については、なお従前の例による。
suppl-4181-7/art-11/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-8
The provisions of Article 314-8 of the New Act apply to individual municipal inhabitant tax for fiscal year 2008 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2007, the provisions then in force continue to govern.
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**第九項** 平成十八年度分の個人の市町村民税に限り、施行日の前日において旧法附則第三条の三第四項の規定に該当する者であり、かつ、旧法第三百十七条の二第一項ただし書の規定により平成十八年一月一日現在の住所所在地の市町村長に対して当該年度分の市町村民税に関する申告書の提出を要しなかった者（当該市町村における同項ただし書に規定する条例で定めるものに限る。）で、施行日において新たに当該年度分の市町村民税に関する申告書の提出を要することとなるものに係る新法第三百十七条の二の規定の適用については、同条第一項中「三月十五日」とあるのは、「平成十八年四月三十日」とする。
suppl-4181-7/art-11/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-9
For individual municipal inhabitant tax for fiscal year 2006 only, with regard to the application of the provisions of Article 317-2 of the New Act to a person who, on the day before the Effective Date, was a person falling under the provisions of Article 3-3, paragraph (4) of the Supplementary Provisions of the Former Act, and who was not required, pursuant to the proviso to Article 317-2, paragraph (1) of the Former Act, to submit a return concerning municipal inhabitant tax for that fiscal year to the mayor of the municipality of the place of domicile as of January 1, 2006 (limited to those specified by the Municipal Ordinance prescribed in the proviso to that paragraph in that municipality), and who is newly required, as of the Effective Date, to submit a return concerning municipal inhabitant tax for that fiscal year, the phrase "March 15" in paragraph (1) of that Article is deemed to be replaced with "April 30, 2006".
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**第十項** 次項に定めるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税、施行日以後に開始する連結事業年度分の法人の市町村民税及び施行日以後に開始する計算期間分の法人の市町村民税について適用し、施行日前に終了した事業年度分の法人の市町村民税、施行日前に終了した連結事業年度分の法人の市町村民税及び施行日前に終了した計算期間分の法人の市町村民税については、なお従前の例による。
suppl-4181-7/art-11/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-10
Except as provided for in the following paragraph, the provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate municipal inhabitant tax for calculation periods beginning on or after the Effective Date, and for corporate municipal inhabitant tax for business years that ended before the Effective Date, corporate municipal inhabitant tax for consolidated business years that ended before the Effective Date, and corporate municipal inhabitant tax for calculation periods that ended before the Effective Date, the provisions then in force continue to govern.
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**第十一項** 新法附則第八条第七項の規定は、平成十九年一月一日以後に開始する事業年度分の法人の市町村民税、同日以後に開始する連結事業年度分の法人の市町村民税及び同日以後に開始する計算期間分の法人の市町村民税について適用し、同日前に終了した事業年度分の法人の市町村民税、同日前に終了した連結事業年度分の法人の市町村民税及び同日前に終了した計算期間分の法人の市町村民税については、なお従前の例による。
suppl-4181-7/art-11/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-11
The provisions of Article 8, paragraph (7) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years beginning on or after January 1, 2007, corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and corporate municipal inhabitant tax for calculation periods beginning on or after that date, and for corporate municipal inhabitant tax for business years that ended before that date, corporate municipal inhabitant tax for consolidated business years that ended before that date, and corporate municipal inhabitant tax for calculation periods that ended before that date, the provisions then in force continue to govern.
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### 第十二条
suppl-4181-7/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12
**第一項** 市町村は、平成十九年度分の個人の市町村民税に限り、当該市町村民税の所得割の納税義務者のうち、当該納税義務者の同年度分の個人の市町村民税に係る新法第三百十四条の三第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額の合計額（以下この項において「合計課税所得金額」という。）が、新法第三百十四条の六第一号イ又は第二号イに掲げる金額を超え、かつ、当該納税義務者の平成二十年度分の個人の市町村民税に係る合計課税所得金額、新法附則第三十四条第四項に規定する課税長期譲渡所得金額、新法附則第三十五条第五項に規定する課税短期譲渡所得金額、新法附則第三十五条の二第六項に規定する株式等に係る課税譲渡所得等の金額及び新法附則第三十五条の四第四項に規定する先物取引に係る課税雑所得等の金額並びに附則第二十六条の規定による改正後の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（以下この条において「新租税条約実施特例法」という。）第三条の二の二第十項に規定する条約適用利子等の額（同条第十一項第四号の規定により読み替えて適用される新法第三百十四条の二の規定の適用がある場合には、その適用後の金額）及び新租税条約実施特例法第三条の二の二第十二項に規定する条約適用配当等の額（同条第十四項第四号の規定により読み替えて適用される新法第三百十四条の二の規定の適用がある場合には、その適用後の金額）の合計額が、新法第三百十四条の六第一号イ又は第二号イに掲げる金額を超えないものについては、第一号に掲げる金額から第二号に掲げる金額を控除して得た金額（当該金額が零を下回る場合には、零とする。）を、新法及び新租税条約実施特例法の規定中所得割に関する部分（新法第三百十四条の八の規定を除く。）を適用した場合における当該納税義務者の所得割（分離課税に係る所得割を除く。）の額から減額するものとする。
suppl-4181-7/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1
For individual municipal inhabitant tax for fiscal year 2007 only, a municipality is to reduce, with respect to those among the persons liable for the income levy of that municipal inhabitant tax for whom the total of the taxable gross income amount, taxable retirement income amount and taxable timber income prescribed in Article 314-3, paragraph (2) of the New Act pertaining to that person liable for tax's individual municipal inhabitant tax for that fiscal year (hereinafter in this paragraph referred to as the "total taxable income amount") exceeds the amount listed in Article 314-6, item (i), (a) or item (ii), (a) of the New Act, and for whom the total of the total taxable income amount pertaining to that person liable for tax's individual municipal inhabitant tax for fiscal year 2008, the taxable long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions of the New Act, the taxable short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions of the New Act, the amount of taxable capital gains, etc. from shares, etc. prescribed in Article 35-2, paragraph (6) of the Supplementary Provisions of the New Act, the amount of taxable miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions of the New Act, the amount of interest, etc. to which a treaty applies prescribed in Article 3-2-2, paragraph (10) of 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 as amended by the provisions of Article 26 of the Supplementary Provisions (hereinafter in this Article referred to as the "New Tax Treaty Implementation Special Provisions Act") (where the provisions of Article 314-2 of the New Act, as applied by replacing terms pursuant to the provisions of Article 3-2-2, paragraph (11), item (iv) of the New Tax Treaty Implementation Special Provisions Act, apply, the amount after that application), and the amount of dividends, etc. to which a treaty applies prescribed in Article 3-2-2, paragraph (12) of the New Tax Treaty Implementation Special Provisions Act (where the provisions of Article 314-2 of the New Act, as applied by replacing terms pursuant to the provisions of Article 3-2-2, paragraph (14), item (iv) of the New Tax Treaty Implementation Special Provisions Act, apply, the amount after that application) does not exceed the amount listed in Article 314-6, item (i), (a) or item (ii), (a) of the New Act, the amount obtained by deducting the amount listed in item (ii) of this paragraph from the amount listed in item (i) of this paragraph (or, where that amount is less than zero, zero) from the amount of that person liable for tax's income levy (excluding the separately taxed income levy) in the case where the provisions concerning the income levy in the New Act and the New Tax Treaty Implementation Special Provisions Act (excluding the provisions of Article 314-8 of the New Act) are applied.
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**一** 当該納税義務者の平成十九年度分の新法第三百十四条の三の規定による所得割の額から新法第三百十四条の六の規定による控除額を控除した金額
suppl-4181-7/art-12/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1/item-1
the amount obtained by deducting the deduction amount under the provisions of Article 314-6 of the New Act from the amount of the income levy for fiscal year 2007 of that person liable for tax under the provisions of Article 314-3 of the New Act;
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**二** 当該納税義務者の平成十九年度分の個人の市町村民税に係る新法第三百十四条の三第二項に規定する課税総所得金額、課税退職所得金額又は課税山林所得金額につき旧法附則第四十条第五項の規定により読み替えられた旧法第三百十四条の三第一項の規定を適用して計算した所得割の額
suppl-4181-7/art-12/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1/item-2
the amount of the income levy calculated by applying the provisions of Article 314-3, paragraph (1) of the Former Act, as replaced pursuant to the provisions of Article 40, paragraph (5) of the Supplementary Provisions of the Former Act, to the taxable gross income amount, taxable retirement income amount or taxable timber income prescribed in Article 314-3, paragraph (2) of the New Act pertaining to that person liable for tax's individual municipal inhabitant tax for fiscal year 2007.
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**第二項** 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）附則第六条第五項の規定の適用がある場合における前項の規定の適用については、同項中「零とする。）」とあるのは「零とする。）の三分の二に相当する金額」と、「新法及び新租税条約実施特例法の規定中所得割に関する部分（新法第三百十四条の八の規定を除く。）を適用した場合における当該納税義務者の所得割（分離課税に係る所得割を除く。）の額」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）附則第六条第五項の規定による所得割の額」とする。
suppl-4181-7/art-12/par-2 · 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
With regard to the application of the provisions of the preceding paragraph where the provisions of Article 6, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005) apply, the phrase "zero)" in the preceding paragraph is deemed to be replaced with "zero), an amount equivalent to two-thirds of it", and the phrase "the amount of that person liable for tax's income levy (excluding the separately taxed income levy) in the case where the provisions concerning the income levy in the New Act and the New Tax Treaty Implementation Special Provisions Act (excluding the provisions of Article 314-8 of the New Act) are applied" is deemed to be replaced with "the amount of income levy under the provisions of Article 6, 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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**第三項** 第一項の規定は、同項に規定する市町村民税の所得割の納税義務者から、平成二十年七月一日から同月三十一日（同月一日以後において同項の規定の適用を受けることとなった者については、当該適用を受けることとなった日から一月を経過した日の前日）までの間に、平成十九年一月一日現在における住所所在地の市町村長に対して、総務省令で定めるところにより、同項の規定の適用を受けようとする旨の申告がされた場合に限り、適用するものとする。
suppl-4181-7/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-3
The provisions of paragraph (1) apply only where a declaration to the effect that the person wishes to be subject to the provisions of that paragraph has been made, as provided by Order of the Ministry of Internal Affairs and Communications, by a person liable for the income levy of municipal inhabitant tax prescribed in that paragraph to the mayor of the municipality of the place of domicile as of January 1, 2007, during the period from July 1, 2008 to July 31, 2008 (for a person who came to be subject to the application of the provisions of that paragraph on or after the first day of that month, until the day before the day on which one month has elapsed from the day on which the person came to be subject to that application).
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**第四項** 市町村長は、前項に規定する期間の経過後に同項の申告がされた場合において、当該期間内に申告がされなかったことについてやむを得ない理由があると認めるときは、当該納税義務者につき第一項の規定を適用することができる。
suppl-4181-7/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-4
Where a declaration under the preceding paragraph is filed after the period prescribed in that paragraph has elapsed, if the mayor of the municipality finds that there were unavoidable reasons why the declaration was not filed within that period, the mayor may apply the provisions of paragraph (1) to that person liable for tax.
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**第五項** 市町村長は、第一項の規定により所得割の額を減額した場合において、既に徴収された所得割の額、新法第三百十四条の八第一項の規定により控除された金額及び同条第二項の規定により個人の市町村民税に充当された金額の合計額が当該減額後の所得割の額を超えるときは、遅滞なく、当該超えることとなる金額に相当する金額を還付しなければならない。
suppl-4181-7/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-5
Where the mayor of the municipality has reduced the amount of the income levy pursuant to the provisions of paragraph (1), and the total of the amount of the income levy already collected, the amount deducted pursuant to the provisions of Article 314-8, paragraph (1) of the New Act and the amount appropriated to individual municipal inhabitant tax pursuant to the provisions of paragraph (2) of that Article exceeds the amount of the income levy after that reduction, the mayor must, without delay, refund an amount equivalent to the amount by which it so exceeds.
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**第六項** 市町村長は、前項の規定により還付すべき場合において、その還付を受けるべき納税義務者につき未納に係る当該市町村の地方団体の徴収金があるときは、同項の規定にかかわらず、政令で定めるところにより、当該還付すべき金額をこれに充当しなければならない。
suppl-4181-7/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-6
Where the mayor of the municipality is to make a refund pursuant to the provisions of the preceding paragraph, if there are unpaid local government levies of that municipality for the person liable for tax who is to receive the refund, the mayor must, notwithstanding the provisions of that paragraph, appropriate the amount to be refunded to those levies, as provided by Cabinet Order.
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### 第十三条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4181-7/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13
**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、平成十八年度以後の年度分の固定資産税について適用し、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-4181-7/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/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 2006 and thereafter, and for fixed assets tax up to fiscal year 2005, the provisions then in force continue to govern.
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**第二項** 新法第三百四十八条第二項第十号の四の規定は、平成十九年度以後の年度分の固定資産税について適用し、旧法第三百四十八条第二項第十号の四に規定する固定資産に対して課する平成十八年度分までの固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-2
The provisions of Article 348, paragraph (2), item (x)-4 of the New Act apply to fixed assets tax for fiscal year 2007 and thereafter, and for fixed assets tax up to fiscal year 2006 imposed on the fixed assets prescribed in Article 348, paragraph (2), item (x)-4 of the Former Act, the provisions then in force continue to govern.
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**第三項** 新法第三百四十八条第二項第十号の五の規定は、平成十九年度以後の年度分の固定資産税について適用し、旧法第三百四十八条第二項第十号の五に規定する固定資産に対して課する平成十八年度分までの固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-3
The provisions of Article 348, paragraph (2), item (x)-5 of the New Act apply to fixed assets tax for fiscal year 2007 and thereafter, and for fixed assets tax up to fiscal year 2006 imposed on the fixed assets prescribed in Article 348, paragraph (2), item (x)-5 of the Former Act, the provisions then in force continue to govern.
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**第四項** 旧法第三百四十八条第二項第十号の六に規定する固定資産に対して課する平成十八年度分までの固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-4
For fixed assets tax up to fiscal year 2006 imposed on the fixed assets prescribed in Article 348, paragraph (2), item (x)-6 of the Former Act, the provisions then in force continue to govern.
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**第五項** 障害者自立支援法附則第四十一条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する身体障害者更生援護施設、同法附則第五十八条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する知的障害者援護施設及び同法附則第四十八条の規定によりなお従前の例により運営をすることができることとされた同条に規定する精神障害者社会復帰施設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は、これらの施設を同法第五条第十三項に規定する障害者支援施設とみなして、地方税法第三百四十八条第二項第十号の四の規定を適用する。
suppl-4181-7/art-13/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-5
For fixed assets tax for fiscal year 2007 and thereafter imposed on the rehabilitation and support facilities for persons with physical disabilities prescribed in Article 41, paragraph (1) of the Supplementary Provisions of the Services and Supports for Persons with Disabilities Act that are permitted to continue to be operated under the provisions then in force pursuant to that paragraph, the support facilities for persons with intellectual disabilities prescribed in Article 58, paragraph (1) of the Supplementary Provisions of that Act that are permitted to continue to be operated under the provisions then in force pursuant to that paragraph, and the social rehabilitation facilities for persons with mental disabilities prescribed in Article 48 of the Supplementary Provisions of that Act that are permitted to continue to be operated under the provisions then in force pursuant to that Article, the provisions of Article 348, paragraph (2), item (x)-4 of the Local Tax Act are applied by deeming these facilities to be facilities designed to support persons with disabilities prescribed in Article 5, paragraph (13) of the Services and Supports for Persons with Disabilities Act.
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**第六項** 新法第三百四十八条第二項第三十六号の規定は、附則第一条第十号に定める日の属する年の翌年の一月一日（当該定める日が一月一日である場合には、同日）を賦課期日とする年度（以下この項及び第八項において「適用年度」という。）以後の年度分の固定資産税について適用し、旧法第三百四十八条第二項第三十六号に規定する固定資産に対して課する適用年度の前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-4181-7/art-13/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-6
The provisions of Article 348, paragraph (2), item (xxxvi) of the New Act apply to fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year that includes the day specified in Article 1, item (x) of the Supplementary Provisions (or, where that specified day is January 1, that day) (hereinafter in this paragraph and paragraph (8) referred to as the "applicable fiscal year") and thereafter, and for fixed assets tax up to the fiscal year preceding the applicable fiscal year imposed on the fixed assets prescribed in Article 348, paragraph (2), item (xxxvi) of the Former Act, the provisions then in force continue to govern.
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**第七項** 附則第一条第十号に定める日の前日までに取得された旧法第三百四十八条第二項第三十七号に規定する固定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-4181-7/art-13/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-7
For fixed assets tax imposed on the fixed assets prescribed in Article 348, paragraph (2), item (xxxvii) of the Former Act that were acquired up to the day before the day specified in Article 1, item (x) of the Supplementary Provisions, the provisions then in force continue to govern.
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**第八項** 新法第三百四十九条の三第二十三項の規定は、適用年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第二十三項に規定する固定資産に対して課する適用年度の前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-4181-7/art-13/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-8
The provisions of Article 349-3, paragraph (23) of the New Act apply to fixed assets tax for the applicable fiscal year and thereafter, and for fixed assets tax up to the fiscal year preceding the applicable fiscal year imposed on the fixed assets prescribed in Article 349-3, paragraph (23) of the Former Act, the provisions then in force continue to govern.
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**第九項** 新法第三百四十九条の三第三十一項の規定は、平成十九年四月一日以後に取得される同項に規定する土地に対して課すべき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三十一項に規定する土地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-4181-7/art-13/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-9
The provisions of Article 349-3, paragraph (31) of the New Act apply to fixed assets tax for fiscal year 2008 and thereafter to be imposed on the land prescribed in that paragraph that is acquired on or after April 1, 2007, and for fixed assets tax imposed on the land prescribed in Article 349-3, paragraph (31) of the Former Act that was acquired on or before March 31, 2007, the provisions then in force continue to govern.
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**第十項** 施行日前に取得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-4181-7/art-13/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-10
For fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (35) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.
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**第十一項** 平成十四年四月一日から平成十八年三月三十一日までの間に取得された旧法附則第十五条第六項第一号及び第三号に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-11
For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (6), items (i) and (iii) of the Supplementary Provisions of the Former Act that were acquired between April 1, 2002 and March 31, 2006, the provisions then in force continue to govern.
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**第十二項** 平成十六年四月一日から平成十八年三月三十一日までの間に設置された旧法附則第十五条第七項に規定する構築物に対して課する固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-12
For fixed assets tax imposed on the structures prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were installed between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.
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**第十三項** 平成十七年六月一日から平成十八年三月三十一日までの間に取得された旧法附則第十五条第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-4181-7/art-13/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-13
For fixed assets tax imposed on the facilities or equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired between June 1, 2005 and March 31, 2006, the provisions then in force continue to govern.
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**第十四項** 平成十六年四月一日から平成十八年三月三十一日までの間に取得された旧法附則第十五条第九項に規定する施設に対して課する固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-14
For fixed assets tax imposed on the facilities prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.
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**第十五項** 平成十七年四月一日から附則第一条第九号に定める日の前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-4181-7/art-13/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-15
For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were installed between April 1, 2005 and the day before the day specified in Article 1, item (ix) of the Supplementary Provisions, the provisions then in force continue to govern.
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**第十六項** 昭和五十六年四月一日から平成十八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十三項に規定する救急医療用機器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-4181-7/art-13/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-16
For fixed assets tax imposed on the emergency medical equipment prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1981 and March 31, 2006, the provisions then in force continue to govern.
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**第十七項** 平成十六年四月一日から平成十八年三月三十一日までの間に新たに取得された旧法附則第十五条第十五項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-17
For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.
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**第十八項** 平成十年四月一日から平成十八年三月三十一日までの間に取得された旧法附則第十五条第十八項に規定する固定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-4181-7/art-13/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-18
For fixed assets tax imposed on the fixed assets prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1998 and March 31, 2006, the provisions then in force continue to govern.
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**第十九項** 平成十六年四月一日から平成十八年三月三十一日までの間に取得された旧法附則第十五条第二十項に規定する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-4181-7/art-13/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-19
For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.
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**第二十項** 平成十二年四月一日から平成十八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二十一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-4181-7/art-13/par-20 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-20
For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2000 and March 31, 2006, the provisions then in force continue to govern.
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**第二十一項** 平成十四年四月一日から平成十八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二十二項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-21 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-21
For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (22) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2002 and March 31, 2006, the provisions then in force continue to govern.
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**第二十二項** 平成十六年四月一日から平成十八年三月三十一日までの間に新設された旧法附則第十五条第二十六項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-22 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-22
For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were newly established between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.
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**第二十三項** 平成十三年四月一日から平成十八年五月三十一日までの間に新設された旧法附則第十五条第二十八項に規定する設備に対して課する固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-23 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-23
For fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that was newly established between April 1, 2001 and May 31, 2006, the provisions then in force continue to govern.
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**第二十四項** 平成十七年四月一日から平成十八年五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-4181-7/art-13/par-24 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-24
For fixed assets tax imposed on the facilities prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that were newly established between April 1, 2005 and May 31, 2006, the provisions then in force continue to govern.
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**第二十五項** 旧法附則第十五条第三十三項各号に掲げ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-4181-7/art-13/par-25 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-25
For fixed assets tax imposed on the houses and depreciable assets listed in the items of Article 15, paragraph (33) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
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**第二十六項** 平成十六年四月一日から平成十八年三月三十一日までの間に新たに取得された旧法附則第十五条第三十五項に規定する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-4181-7/art-13/par-26 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-26 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-26
For fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 2004 and March 31, 2006, the provisions then in force continue to govern.
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**第二十七項** 平成十一年一月二日から平成十八年三月三十一日までの間に取得された旧法附則第十五条第三十九項に規定する停車場建物等に対して課する固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-27 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-27 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-27
For fixed assets tax imposed on the station buildings, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1999 and March 31, 2006, the provisions then in force continue to govern.
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**第二十八項** 平成十一年十一月一日から平成十八年三月三十一日までの間に新たに取得された旧法附則第十五条第四十四項に規定する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-4181-7/art-13/par-28 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-28
For fixed assets tax imposed on the facilities prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Former Act that were newly acquired between November 1, 1999 and March 31, 2006, the provisions then in force continue to govern.
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**第二十九項** 平成四年一月一日から平成十八年三月三十一日までの間に新築された旧法附則第十六条第三項に規定する第一種中高層耐火建築物である貸家住宅及び平成五年一月二日から平成十八年三月三十一日までの間に新築された同項に規定する第二種中高層耐火建築物である貸家住宅に対して課する固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-29 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-29 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-29
For fixed assets tax imposed on rental dwellings that are Class 1 mid- to high-rise fire-resistant buildings prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from January 1, 1992 to March 31, 2006 and on rental dwellings that are Class 2 mid- to high-rise fire-resistant buildings prescribed in that paragraph that were newly constructed during the period from January 2, 1993 to March 31, 2006, the provisions then in force continue to govern.
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**第三十項** 平成十二年一月一日から平成十八年三月三十一日までの間に新築された旧法附則第十六条第四項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農地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-4181-7/art-13/par-30 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-30
For fixed assets tax imposed on the former farmland prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Former Act, among the land used as the site of rental dwellings prescribed in that paragraph that were newly constructed during the period from January 1, 2000 to March 31, 2006, the provisions then in force continue to govern.
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**第三十一項** 平成十四年四月一日から平成十八年三月三十一日までの間に新築された旧法附則第十六条第六項に規定する特定優良賃貸住宅である貸家住宅に対して課する固定資産税については、なお従前の例による。
suppl-4181-7/art-13/par-31 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-31 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-31
For fixed assets tax imposed on rental dwellings that are specified superior rental dwellings prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 2002 to March 31, 2006, the provisions then in force continue to govern.
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### 第十四条
suppl-4181-7/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14
**第一項** 平成十八年度分の固定資産税又は都市計画税に限り、市町村は、宅地等（新法附則第十七条第二号に規定する宅地等をいう。以下同じ。）又は市街化区域農地（新法附則第十九条の二第一項に規定する市街化区域農地をいう。以下同じ。）に対して課する固定資産税又は都市計画税について、新法第三百六十四条第二項の納税通知書の交付期限までに、新法附則第十八条第一項に規定する宅地等調整固定資産税額、同条第四項に規定する住宅用地据置固定資産税額、同条第五項に規定する商業地等据置固定資産税額、同条第六項に規定する商業地等調整固定資産税額、新法附則第十九条の四第一項に規定する市街化区域農地調整固定資産税額、同条第四項に規定する市街化区域農地据置固定資産税額、新法附則第二十五条第一項に規定する宅地等調整都市計画税額、同条第四項に規定する住宅用地据置都市計画税額、同条第五項に規定する商業地等据置都市計画税額、同条第六項に規定する商業地等調整都市計画税額、新法附則第二十七条の二第一項に規定する市街化区域農地調整都市計画税額又は同条第四項に規定する市街化区域農地据置都市計画税額の算定ができない場合には、当該宅地等又は市街化区域農地について旧法附則第十八条第一項、第十八条の二、第十九条の四、第二十五条第一項、第二十五条の二又は第二十七条の二の規定の例により仮に算定した当該宅地等又は市街化区域農地に係る固定資産税額又は都市計画税額に相当する額（以下この条において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲において、当該宅地等又は市街化区域農地に係る固定資産税又は都市計画税をそれぞれの納期において徴収することができる。
suppl-4181-7/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14/par-1
Limited to fixed assets tax or city planning tax for fiscal year 2006, a municipality may, in the case where it is unable, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to calculate the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act, the held-level fixed assets tax on residential land prescribed in paragraph (4) of that Article, the held-level fixed assets tax on commercial land, etc. prescribed in paragraph (5) of that Article, the adjusted fixed assets tax on commercial land, etc. prescribed in paragraph (6) of that Article, the adjusted fixed assets tax on farmland in an urbanization promotion area prescribed in Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act, the held-level fixed assets tax on farmland in an urbanization promotion area prescribed in paragraph (4) of that Article, the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act, the held-level city planning tax on residential land prescribed in paragraph (4) of that Article, the held-level city planning tax on commercial land, etc. prescribed in paragraph (5) of that Article, the adjusted city planning tax on commercial land, etc. prescribed in paragraph (6) of that Article, the adjusted city planning tax on farmland in an urbanization promotion area prescribed in Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act, or the held-level city planning tax on farmland in an urbanization promotion area prescribed in paragraph (4) of that Article, with respect to fixed assets tax or city planning tax imposed on building land, etc. (meaning building land, etc. prescribed in Article 17, item (ii) of the Supplementary Provisions of the New Act; the same applies hereinafter) or farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies hereinafter), collect the fixed assets tax or city planning tax on that building land, etc. or farmland in an urbanization promotion area in each payment period, within the limit of the amount obtained by dividing, by the number of payment periods of that fiscal year, the amount equivalent to the fixed assets tax amount or city planning tax amount on that building land, etc. or farmland in an urbanization promotion area that is provisionally calculated in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 19-4, Article 25, paragraph (1), Article 25-2 or Article 27-2 of the Supplementary Provisions of the Former Act (hereinafter in this Article referred to as "provisionally calculated tax").
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**第二項** 市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において、当該宅地等又は市街化区域農地に係る平成十八年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、既に賦課した固定資産税額又は都市計画税額が当該宅地等又は市街化区域農地に係る平成十八年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に満たないときは本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額又は都市計画税額が本算定税額を超えるときは新法第十七条又は第十七条の二の規定の例によって、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
suppl-4181-7/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14/par-2
After imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, when the mayor of the municipality has calculated the amount of fixed assets tax or city planning tax for fiscal year 2006 on that building land, etc. or farmland in an urbanization promotion area (hereinafter in this Article referred to as "final computation"), the mayor must, without delay, notify the taxpayer to that effect. In this case, if the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for fiscal year 2006 on that building land, etc. or farmland in an urbanization promotion area (hereinafter in this Article referred to as "finally computed tax amount"), the tax deficiency is to be collected in the payment periods on or after the day on which the final computation is made, and if the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to unpaid local government levies of that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.
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**第三項** 市町村長は、第一項の規定により固定資産税又は都市計画税を徴収する場合において当該固定資産税又は都市計画税の納税者に交付する納税通知書には、次の事項を内容とする記載をし、又は記載をした文書を添付しなければならない。
suppl-4181-7/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14/par-3
When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:
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**一** 納税通知書に記載された土地に係る課税標準額及び税額は、宅地等又は市街化区域農地については旧法附則第十八条第一項、第十八条の二、第十九条の四、第二十五条第一項、第二十五条の二又は第二十七条の二の規定の例により仮に算定した額であり、又は当該仮に算定した額を含むものであること。
suppl-4181-7/art-14/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14/par-3/item-1
the tax base and the amount of tax on the land stated in the tax notice are amounts provisionally calculated, or include amounts provisionally calculated, for building land, etc. or farmland in an urbanization promotion area in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 19-4, Article 25, paragraph (1), Article 25-2 or Article 27-2 of the Supplementary Provisions of the Former Act;
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**二** 既に賦課した仮算定税額が本算定税額に満たない場合においては本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合においてはその過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。
suppl-4181-7/art-14/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14/par-3/item-2
where the provisionally calculated tax already imposed is less than the finally computed tax amount, the shortfall in the tax is to be collected at the payment period on or after the day on which the final computation was made, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to the unpaid local government levies of that person liable for tax.
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**第四項** 第一項の規定により徴収する固定資産税又は都市計画税について滞納処分をする場合には、当該宅地等又は市街化区域農地について第二項の規定による通知が行われる日までの間は、財産の換価は、することができない。
suppl-4181-7/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14/par-4
In the case of delinquent tax collection procedures for fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under paragraph (2) is made for that building land, etc. or farmland in an urbanization promotion area.
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### 第十五条（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — Transitional Measures concerning Fixed Assets Tax and City Planning Tax Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.
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suppl-4181-7/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15
**第一項** 市町村は、平成十八年度から平成二十年度までの各年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の三及び第二十五条の三の規定を適用しないことができる。
suppl-4181-7/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-1
A municipality may, as provided by Municipal Ordinance, refrain from applying Articles 18-3 and 25-3 of the Supplementary Provisions of the New Act to fixed assets tax and city planning tax for each of fiscal years 2006 through 2008.
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**第二項** 前項の場合には、新法附則第十八条第七項第一号から第三号までに掲げる宅地等で平成十八年度から平成二十年度までの各年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条の規定を適用する。
suppl-4181-7/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-2
In the case of the preceding paragraph, with respect to fixed assets tax for each fiscal year of fiscal years 2006 through 2008 on building land, etc. listed in Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act that fall, as of the assessment date for each of those fiscal years, under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (excluding building land, etc. subject to the application of the following paragraph) and that, as of the assessment date for the fiscal year preceding each of those fiscal years, fell under the building land, etc. listed in the right-hand column of that table respectively (hereinafter in this paragraph referred to as "change-of-use building land, etc."), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that the change-of-use building land, etc. was, as of the assessment date for the fiscal year preceding each of those fiscal years, building land, etc. listed in the left-hand column of that table respectively.
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**第三項** 第一項の場合には、新法附則第十八条第七項第二号に掲げる宅地等で平成十八年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十八年度の宅地等」という。）、新法附則第十八条第七項第三号に掲げる宅地等で平成十九年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十九年度の宅地等」という。）又は同条第七項第四号に掲げる宅地等で平成二十年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十年度の宅地等」という。）のうち、当該宅地等の類似土地（新法附則第十七条第七号に規定する類似土地をいう。以下同じ。）が平成十八年度の宅地等にあっては平成十七年度、平成十九年度の宅地等にあっては平成十八年度、平成二十年度の宅地等にあっては平成十九年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る平成十八年度の宅地等にあっては平成十八年度分、平成十九年度の宅地等にあっては平成十九年度分、平成二十年度の宅地等にあっては平成二十年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条の規定を適用する。
suppl-4181-7/art-15/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3
In the case of paragraph (1), with respect to the fixed assets tax for fiscal year 2006 in the case of fiscal 2006 building land, etc., for fiscal year 2007 in the case of fiscal 2007 building land, etc., and for fiscal year 2008 in the case of fiscal 2008 building land, etc. on those, among the building land, etc. listed in Article 18, paragraph (7), item (ii) of the Supplementary Provisions of the New Act that falls, as of the assessment date for fiscal year 2006, under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "fiscal 2006 building land, etc."), the building land, etc. listed in item (iii) of that paragraph that falls, as of the assessment date for fiscal year 2007, under the building land, etc. listed in the left-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2007 building land, etc."), or the building land, etc. listed in Article 18, paragraph (7), item (iv) of the Supplementary Provisions of the New Act that falls, as of the assessment date for fiscal year 2008, under the building land, etc. listed in the left-hand column of that table (hereinafter in this paragraph referred to as "fiscal 2008 building land, etc."), whose similar land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter) fell, as of the assessment date for fiscal year 2005 in the case of fiscal 2006 building land, etc., fiscal year 2006 in the case of fiscal 2007 building land, etc., or fiscal year 2007 in the case of fiscal 2008 building land, etc. (hereinafter in this paragraph referred to as "assessment date for the previous fiscal year"), under the building land, etc. listed in the right-hand column of that table respectively, Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that the similar land was, as of the assessment date for the previous fiscal year, building land, etc. listed in the left-hand column of that table respectively.
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**第四項** 第一項の場合には、平成十八年度から平成二十年度までの各年度に係る賦課期日において新法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る新法附則第十七条、第十八条及び前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
suppl-4181-7/art-15/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-4
In the case of paragraph (1), in the application of Articles 17 and 18 of the Supplementary Provisions of the New Act and the preceding two paragraphs to fixed assets tax for each fiscal year of fiscal years 2006 through 2008 on building land, etc. that has, as of the assessment date for that fiscal year, two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "part that is small-scale residential land"), the part that is general residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "part that is general residential land") and the part that is non-residential building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "part that is non-residential building land, etc."), each of the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. is deemed to be a single piece of building land, etc.
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**第五項** 前三項の規定は、平成十八年度から平成二十年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第七項第一号から第三号まで」とあるのは「附則第二十五条第七項において読み替えられた新法附則第十八条第七項第一号から第三号まで」と、「及び第十八条」とあるのは「及び第二十五条」と、第三項中「附則第十八条第七項第二号」とあるのは「附則第二十五条第七項において読み替えられた新法附則第十八条第七項第二号」と、「附則第十八条第七項第三号」とあるのは「附則第二十五条第七項において読み替えられた新法附則第十八条第七項第三号」と、「及び第十八条」とあるのは「及び第二十五条」と、前項中「第十八条及び」とあるのは「第二十五条及び」と読み替えるものとする。
suppl-4181-7/art-15/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-5
The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year of fiscal years 2006 through 2008. In this case, in paragraph (2), the phrase "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (7) of the Supplementary Provisions" and the phrase "and 18" is deemed to be replaced with "and 25"; in paragraph (3), the phrase "Article 18, paragraph (7), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (7), item (ii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (7) of the Supplementary Provisions", the phrase "item (iii) of that paragraph" is deemed to be replaced with "Article 18, paragraph (7), item (iii) of the Supplementary Provisions of the New Act as replaced pursuant to Article 25, paragraph (7) of the Supplementary Provisions of the New Act", and the phrase "and 18" is deemed to be replaced with "and 25"; and in the preceding paragraph, the phrase "and 18" is deemed to be replaced with "and 25".
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### 第十六条（固定資産税の課税明細書の記載事項の特例に関する経過措置） — Transitional Measures concerning Special Provisions on Matters to Be Stated in the Tax Details Statement for Fixed Assets Tax
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suppl-4181-7/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-16
**第一項** 市町村は、平成十八年度分の固定資産税に限り、新法附則第二十七条の五第一項の規定にかかわらず、新法第三百六十四条第三項に規定する課税明細書に、新法附則第二十七条の五第一項に規定する前年度分の固定資産税の課税標準額を記載しないことができる。
suppl-4181-7/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-16/par-1
A municipality may, limited to fixed assets tax for fiscal year 2006 and notwithstanding Article 27-5, paragraph (1) of the Supplementary Provisions of the New Act, refrain from stating, in the tax details statement prescribed in Article 364, paragraph (3) of the New Act, the tax base amount of fixed assets tax for the previous fiscal year prescribed in Article 27-5, paragraph (1) of the Supplementary Provisions of the New Act.
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### 第十七条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
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suppl-4181-7/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17
**第一項** 平成十八年七月一日（次項及び第三項において「指定日」という。）前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。
suppl-4181-7/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-1
For municipal tobacco tax imposed, or that should have been imposed, before July 1, 2006 (referred to as the "designated day" in the following paragraph and paragraph (3)), the provisions then in force continue to govern.
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**第二項** 指定日前に地方税法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等（同法第四百六十九条第一項第一号及び第二号に規定する売渡しを除く。）が行われた製造たばこを指定日に販売のため所持する卸売販売業者等（新法第四百六十五条第一項に規定する卸売販売業者等をいう。以下この項及び第七項において同じ。）又は小売販売業者がある場合において、これらの者が所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百五十六条第一項の規定により製造たばこの製造者として当該製造たばこを指定日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを指定日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ税を課する。この場合における市町村たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率により市町村たばこ税を課する。
suppl-4181-7/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-2
Where there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer who, on the designated day, holds for sale manufactured tobacco for which a sale under Article 465, paragraph (1) of the Local Tax Act or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 469, paragraph (1), items (i) and (ii) of that Act) was made before the designated day, if, pursuant to Article 156, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006), those persons, as manufacturers of manufactured tobacco, are deemed to have removed that manufactured tobacco on the designated day from their manufacturing sites for manufactured tobacco and are to be subject to tobacco tax pursuant to that paragraph, municipal tobacco tax is imposed, by deeming that those persons, as wholesale sellers, etc., sold that manufactured tobacco to a tobacco retailer on the designated day, in the municipality in which the storage place of that manufactured tobacco is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages that manufactured tobacco is located where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of pieces of the manufactured tobacco deemed to have been sold, and municipal tobacco tax is imposed at the tax rate specified in each of the following items according to the category of manufactured tobacco listed in that item.
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**一** 製造たばこ（次号に掲げる製造たばこを除く。） 千本につき三百二十一円
suppl-4181-7/art-17/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-2/item-1
manufactured tobacco (excluding the manufactured tobacco listed in the following item): 321 yen per 1,000 pieces;
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**二** 新法附則第三十条の二第二項に規定する紙巻たばこ 千本につき百五十二円
suppl-4181-7/art-17/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-2/item-2
cigarettes prescribed in Article 30-2, paragraph (2) of the Supplementary Provisions of the New Act: 152 yen per 1,000 pieces.
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**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式によって、次に掲げる事項を記載した申告書を指定日から起算して一月以内に、当該貯蔵場所又は小売販売業者の営業所の所在地の市町村長に提出しなければならない。
suppl-4181-7/art-17/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3
A person prescribed in the preceding paragraph must submit, for each storage place prescribed in that paragraph or each business office of a tobacco retailer, a return containing the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality in which that storage place or the business office of the tobacco retailer is located, within one month from the designated day.
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**一** 所持する製造たばこの区分（たばこ税法第二条第二項に規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量並びに当該数量により算出した市町村たばこ税の課税標準となる製造たばこの本数
suppl-4181-7/art-17/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3/item-1
the category of manufactured tobacco held (meaning the category of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Tax Act; the same applies hereinafter in this item) and the quantity for each category, and the number of pieces of manufactured tobacco, calculated from that quantity, that constitutes the tax base of municipal tobacco tax;
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**二** 前号の本数により算定した前項の規定による市町村たばこ税額
suppl-4181-7/art-17/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3/item-2
the amount of municipal tobacco tax under the provisions of the preceding paragraph calculated on the basis of the number of pieces under the preceding item;
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**三** その他参考となるべき事項
suppl-4181-7/art-17/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3/item-3
other particulars for reference.
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**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第九条第三項に規定する道府県たばこ税に係る申告書又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百五十六条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する道府県知事又は税務署長に提出したときは、その提出を受けた道府県知事又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する市町村長に提出されたものとみなす。
suppl-4181-7/art-17/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-4
Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return concerning prefectural tobacco tax prescribed in Article 9, paragraph (3) of the Supplementary Provisions or the return concerning tobacco tax prescribed in Article 156, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006), to the prefectural governor or district director prescribed in those provisions, the prefectural governor or district director who receives it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in that paragraph.
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**第五項** 第三項の規定による申告書を提出した者は、平成十九年一月四日までに、当該申告書に記載した同項第二号に掲げる市町村たばこ税額に相当する金額を当該申告書を提出した市町村に納付しなければならない。
suppl-4181-7/art-17/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-5
A person who has submitted the return under the provisions of paragraph (3) must pay to the municipality to which the return was submitted, by January 4, 2007, an amount equivalent to the amount of municipal tobacco tax listed in item (ii) of that paragraph that is stated in the return.
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**第六項** 第二項の規定により市町村たばこ税を課する場合には、同項から前項までに規定するもののほか、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は同表の下欄に掲げる字句に読み替えて、新法の規定中市町村たばこ税に関する部分（新法第四百六十九条、第四百七十三条、第四百七十四条及び第四百七十七条の規定を除く。）を適用する。
第四百六十七条第二項 前項 地方税法等の一部を改正する法律（平成十八年法律第七号。以下この節において「平成十八年改正法」という。）附則第十七条第二項
第四百七十五条第一項 第四百七十三条第一項又は第二項の規定によつて申告書 平成十八年改正法附則第十七条第三項の規定によつて申告書
第四百七十三条第一項又は第二項の規定によつて申告納付する 平成十八年改正法附則第十七条第三項及び第五項の規定によつて申告納付する
第四百七十五条第二項 第四百七十三条第一項若しくは第二項 平成十八年改正法附則第十七条第三項
第四百八十条第一項 第四百七十三条第一項、第二項若しくは第四項 平成十八年改正法附則第十七条第三項
第四百八十一条第一項 経過する日 経過する日（当該経過する日が平成十九年一月四日前である場合には、同日）
第四百八十一条第二項及び第四百八十二条第一項 第四百七十三条第一項又は第二項 平成十八年改正法附則第十七条第五項
第四百八十二条第三項 第四百七十三条第一項若しくは第二項の納期限又は第四百七十六条第一項 平成十八年改正法附則第十七条第五項
suppl-4181-7/art-17/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-6
Where municipal tobacco tax is imposed pursuant to the provisions of paragraph (2), in addition to what is prescribed in that paragraph through the preceding paragraph, the provisions of the New Act concerning municipal tobacco tax (excluding the provisions of Articles 469, 473, 474 and 477 of the New Act) apply by replacing the words in the middle column of the following table in the provisions of the New Act listed in the left-hand column of the same table with the words in the right-hand column of the same table.
Article 467, paragraph (2) the preceding paragraph Article 17, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006; hereinafter in this Section referred to as the "2006 Amending Act")
Article 475, paragraph (1) a return pursuant to the provisions of Article 473, paragraph (1) or (2) a return pursuant to the provisions of Article 17, paragraph (3) of the Supplementary Provisions of the 2006 Amending Act
file and pay pursuant to the provisions of Article 473, paragraph (1) or (2) file and pay pursuant to the provisions of Article 17, paragraphs (3) and (5) of the Supplementary Provisions of the 2006 Amending Act
Article 475, paragraph (2) Article 473, paragraph (1) or (2) Article 17, paragraph (3) of the Supplementary Provisions of the 2006 Amending Act
Article 480, paragraph (1) Article 473, paragraph (1), (2) or (4) Article 17, paragraph (3) of the Supplementary Provisions of the 2006 Amending Act
Article 481, paragraph (1) the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article (or, where that day is before January 4, 2007, January 4, 2007)
Article 481, paragraph (2) and Article 482, paragraph (1) Article 473, paragraph (1) or (2) Article 17, paragraph (5) of the Supplementary Provisions of the 2006 Amending Act
Article 482, paragraph (3) the due date for payment under Article 473, paragraph (1) or (2) or the due date for payment under Article 476, paragraph (1) Article 17, paragraph (5) of the Supplementary Provisions of the 2006 Amending Act
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**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該市町村の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により市町村たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該市町村たばこ税に相当する金額を、新法第四百七十七条の規定に準じて、同条の規定による当該製造たばこにつき納付された、又は納付されるべき市町村たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る市町村たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が新法第四百七十三条第一項、第二項又は第四項の規定により市町村長に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。
suppl-4181-7/art-17/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-7
Where a wholesale seller, etc. has returned to it, due to the cancellation of a sales contract or other unavoidable reasons, manufactured tobacco, among that sold to a tobacco retailer whose business office is located within the area of that municipality, for which municipal tobacco tax was imposed or should have been imposed pursuant to the provisions of paragraph (2), an amount equivalent to that municipal tobacco tax is, in conformity with Article 477 of the New Act, deducted from the amount of municipal tobacco tax relating to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under that Article of the amount equivalent to the municipal tobacco tax paid or to be paid for that manufactured tobacco. In this case, the return that the wholesale seller, etc. is to submit to the mayor of the municipality pursuant to Article 473, paragraph (1), (2) or (4) of the New Act must have attached to it a document stating the details of the quantity, by item, of the manufactured tobacco subject to that return, as provided by Order of the Ministry of Internal Affairs and Communications.
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**第八項** 平成十八年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百七を乗じて得た割合」とする。
suppl-4181-7/art-17/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-8
In the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2006, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying 107/100 by the proportion obtained by dividing".
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**第九項** 平成十九年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百十一を乗じて得た割合」とする。
suppl-4181-7/art-17/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-9
In the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2007, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying 111/100 by the proportion obtained by dividing".
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**第十項** 平成二十年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百三を乗じて得た割合」とする。
suppl-4181-7/art-17/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-10
In the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2008, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying 103/100 by the proportion obtained by dividing".
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### 第十八条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
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suppl-4181-7/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-18
**第一項** 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-4181-7/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-18/par-1
The provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.
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### 第十九条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
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suppl-4181-7/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-19
**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十八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十八年前の年分の個人の事業及び平成十八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-4181-7/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-19/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 2006 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 2006, and the business of an individual for 2006 that was abolished before the Effective Date, the provisions then in force continue to govern.
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**第二項** 障害者自立支援法附則第四十一条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する身体障害者更生援護施設、同法附則第五十八条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する知的障害者援護施設及び同法附則第四十八条の規定によりなお従前の例により運営をすることができることとされた同条に規定する精神障害者社会復帰施設については、これらの施設を同法第五条第十三項に規定する障害者支援施設とみなして、地方税法第七百一条の三十四第三項第十号の四の規定を適用する。
suppl-4181-7/art-19/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-19/par-2
For a rehabilitation and support facility for persons with physical disabilities prescribed in Article 41, paragraph (1) of the Supplementary Provisions of the Services and Supports for Persons with Disabilities Act that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, a support facility for persons with intellectual disabilities prescribed in Article 58, paragraph (1) of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, and a social rehabilitation facility for persons with mental disabilities prescribed in Article 48 of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that Article, Article 701-34, paragraph (3), item (x)-4 of the Local Tax Act is applied by deeming those facilities to be facilities designed to support persons with disabilities prescribed in Article 5, paragraph (13) of the Services and Supports for Persons with Disabilities Act.
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**第三項** 旧法附則第三十二条の七第十項に規定する事業（平成十六年四月一日以後に新設された同項に規定する事業所等において行うものに限る。）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-4181-7/art-19/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-19/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-19/par-3
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 prescribed in Article 32-7, paragraph (10) of the Supplementary Provisions of the Former Act (limited to that conducted at an office or place of business prescribed in that paragraph that was newly established on or after April 1, 2004), the provisions then in force continue to govern.
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### 第二十条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
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suppl-4181-7/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-20
**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、平成十八年度以後の年度分の都市計画税について適用し、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-4181-7/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-20/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 2006 and thereafter, and, for city planning tax for fiscal year 2005 and earlier, the provisions then in force continue to govern.
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**第二項** 平成十年四月一日から平成十八年三月三十一日までの間に取得された旧法附則第十五条第十八項に規定する固定資産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-4181-7/art-20/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-20/par-2
For city planning tax imposed on fixed assets prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1998 to March 31, 2006, the provisions then in force continue to govern.
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**第三項** 平成十一年一月二日から平成十八年三月三十一日までの間に取得された旧法附則第十五条第三十九項に規定する停車場建物等に対して課する都市計画税については、なお従前の例による。
suppl-4181-7/art-20/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-20/par-3
For city planning tax imposed on station buildings, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1999 to March 31, 2006, the provisions then in force continue to govern.
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### 第二十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4181-7/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-21
**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-4181-7/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-21/par-1
With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of those provisions) and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第二十四条（政令への委任） — Delegation to Cabinet Order
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suppl-4181-7/art-24 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-24
**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-4181-7/art-24/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-24/par-1
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
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---
## Cites
- suppl-4181-7/art-1/par-1/item-1: 附則第十三条第二十三項 → 地方税法 附則第十三条第二十三項 (Supplementary Provisions, Article 13, paragraph (23)), suppl-4181-7/art-13/par-23 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-23
- suppl-4181-7/art-1/par-1/item-1: 第二十四項 → 地方税法 附則第十三条第二十四項 (Supplementary Provisions, Article 13, paragraph (24)), suppl-4181-7/art-13/par-24 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-24
- suppl-4181-7/art-1/par-1/item-2: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4181-7/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9
- suppl-4181-7/art-1/par-1/item-2: 第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4181-7/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17
- suppl-4181-7/art-1/par-1/item-3: 附則第七条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4181-7/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-5
- suppl-4181-7/art-1/par-1/item-3: 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-4181-7/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-2
- suppl-4181-7/art-1/par-1/item-3: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4181-7/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-3
- suppl-4181-7/art-1/par-1/item-3: 第十三条第二項から第五項まで → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4181-7/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-2
- suppl-4181-7/art-1/par-1/item-3: 第十三条第二項から第五項まで → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4181-7/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-3
- suppl-4181-7/art-1/par-1/item-3: 第十三条第二項から第五項まで → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4181-7/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-4
- suppl-4181-7/art-1/par-1/item-3: 第十三条第二項から第五項まで → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-4181-7/art-13/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-5
- suppl-4181-7/art-1/par-1/item-3: 第十九条第二項 → 地方税法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4181-7/art-19/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-19/par-2
- suppl-4181-7/art-1/par-1/item-4: 附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4181-7/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-4
- suppl-4181-7/art-1/par-1/item-4: 第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4181-7/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-3
- suppl-4181-7/art-1/par-1/item-4: 第十四項 → 地方税法 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4181-7/art-5/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-14
- suppl-4181-7/art-1/par-1/item-4: 第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4181-7/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-3
- suppl-4181-7/art-1/par-1/item-4: 第十一項 → 地方税法 附則第十一条第十一項 (Supplementary Provisions, Article 11, paragraph (11)), suppl-4181-7/art-11/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-11
- suppl-4181-7/art-1/par-1/item-5: 附則第二条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4181-7/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-2
- suppl-4181-7/art-1/par-1/item-5: 第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4181-7/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-2
- suppl-4181-7/art-1/par-1/item-5: 第九項から第十一項まで → 地方税法 附則第五条第十項 (Supplementary Provisions, Article 5, paragraph (10)), suppl-4181-7/art-5/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-10
- suppl-4181-7/art-1/par-1/item-5: 第九項から第十一項まで → 地方税法 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4181-7/art-5/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-11
- suppl-4181-7/art-1/par-1/item-5: 第九項から第十一項まで → 地方税法 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4181-7/art-5/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-9
- suppl-4181-7/art-1/par-1/item-5: 第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4181-7/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6
- suppl-4181-7/art-1/par-1/item-5: 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-4181-7/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-4
- suppl-4181-7/art-1/par-1/item-5: 第八条第八項 → 地方税法 附則第八条第八項 (Supplementary Provisions, Article 8, paragraph (8)), suppl-4181-7/art-8/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-8
- suppl-4181-7/art-1/par-1/item-5: 第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4181-7/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-2
- suppl-4181-7/art-1/par-1/item-5: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4181-7/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12
- suppl-4181-7/art-1/par-1/item-5: 第十三条第九項 → 地方税法 附則第十三条第九項 (Supplementary Provisions, Article 13, paragraph (9)), suppl-4181-7/art-13/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-9
- suppl-4181-7/art-1/par-1/item-6: 附則第五条第四項から第七項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4181-7/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-4
- suppl-4181-7/art-1/par-1/item-6: 附則第五条第四項から第七項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4181-7/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5
- suppl-4181-7/art-1/par-1/item-6: 附則第五条第四項から第七項まで → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4181-7/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-6
- suppl-4181-7/art-1/par-1/item-6: 附則第五条第四項から第七項まで → 地方税法 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4181-7/art-5/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-7
- suppl-4181-7/art-1/par-1/item-6: 第十一条第四項から第七項まで → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4181-7/art-11/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-4
- suppl-4181-7/art-1/par-1/item-6: 第十一条第四項から第七項まで → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4181-7/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5
- suppl-4181-7/art-1/par-1/item-6: 第十一条第四項から第七項まで → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4181-7/art-11/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-6
- suppl-4181-7/art-1/par-1/item-6: 第十一条第四項から第七項まで → 地方税法 附則第十一条第七項 (Supplementary Provisions, Article 11, paragraph (7)), suppl-4181-7/art-11/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-7
- suppl-4181-7/art-1/par-1/item-7: 附則第五条第八項 → 地方税法 附則第五条第八項 (Supplementary Provisions, Article 5, paragraph (8)), suppl-4181-7/art-5/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-8
- suppl-4181-7/art-1/par-1/item-7: 第十一条第八項 → 地方税法 附則第十一条第八項 (Supplementary Provisions, Article 11, paragraph (8)), suppl-4181-7/art-11/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-8
- suppl-4181-7/art-1/par-1/item-8: 附則第八条第九項 → 地方税法 附則第八条第九項 (Supplementary Provisions, Article 8, paragraph (9)), suppl-4181-7/art-8/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-9
- suppl-4181-7/art-1/par-1/item-9: 附則第八条第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4181-7/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-4
- suppl-4181-7/art-1/par-1/item-9: 第六項 → 地方税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-4181-7/art-8/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-6
- suppl-4181-7/art-1/par-1/item-9: 第十三条第十五項 → 地方税法 附則第十三条第十五項 (Supplementary Provisions, Article 13, paragraph (15)), suppl-4181-7/art-13/par-15 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-15
- suppl-4181-7/art-1/par-1/item-10: 附則第八条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4181-7/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-5
- suppl-4181-7/art-1/par-1/item-10: 第十三条第六項から第八項まで → 地方税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-4181-7/art-13/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-6
- suppl-4181-7/art-1/par-1/item-10: 第十三条第六項から第八項まで → 地方税法 附則第十三条第七項 (Supplementary Provisions, Article 13, paragraph (7)), suppl-4181-7/art-13/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-7
- suppl-4181-7/art-1/par-1/item-10: 第十三条第六項から第八項まで → 地方税法 附則第十三条第八項 (Supplementary Provisions, Article 13, paragraph (8)), suppl-4181-7/art-13/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-8
- suppl-4181-7/art-1/par-1/item-15: 港湾法第五十五条の七第二項 → e-Gov law 325AC0000000218, 第五十五条の七第二項 (Article 55-7, paragraph (2)), art-55-7/par-2 — not held in this collection
- suppl-4181-7/art-1/par-1/item-15: 同項第一号 → e-Gov law 325AC0000000218, 第五十五条の七第四十八項第一号 (Article 55-7, paragraph (48), item (i)), art-55-7/par-48/item-1 — not held in this collection
- suppl-4181-7/art-4/par-1: 第七十一条の十四 → 地方税法 第七十一条の十四 (Article 71-14), art-71-14 — https://japanlaw.org/ja/local-tax-act/art-71-14 · https://japanlaw.org/l/325AC0000000226/art-71-14
- suppl-4181-7/art-4/par-1: 第七十一条の三十五 → 地方税法 第七十一条の三十五 (Article 71-35), art-71-35 — https://japanlaw.org/ja/local-tax-act/art-71-35 · https://japanlaw.org/l/325AC0000000226/art-71-35
- suppl-4181-7/art-4/par-1: 第七十一条の五十五 → 地方税法 第七十一条の五十五 (Article 71-55), art-71-55 — https://japanlaw.org/ja/local-tax-act/art-71-55 · https://japanlaw.org/l/325AC0000000226/art-71-55
- suppl-4181-7/art-4/par-1: 第七十二条の四十六 → 地方税法 第七十二条の四十六 (Article 72-46), art-72-46 — https://japanlaw.org/ja/local-tax-act/art-72-46 · https://japanlaw.org/l/325AC0000000226/art-72-46
- suppl-4181-7/art-4/par-1: 第七十四条の二十三 → 地方税法 第七十四条の二十三 (Article 74-23), art-74-23 — https://japanlaw.org/ja/local-tax-act/art-74-23 · https://japanlaw.org/l/325AC0000000226/art-74-23
- suppl-4181-7/art-4/par-1: 第九十条 → 地方税法 第九十条 (Article 90), art-90 — https://japanlaw.org/ja/local-tax-act/art-90 · https://japanlaw.org/l/325AC0000000226/art-90
- suppl-4181-7/art-4/par-1: 第二百七十八条 → 地方税法 第二百七十八条 (Article 278), art-278 — https://japanlaw.org/ja/local-tax-act/art-278 · https://japanlaw.org/l/325AC0000000226/art-278
- suppl-4181-7/art-4/par-1: 第三百二十八条の十一 → 地方税法 第三百二十八条の十一 (Article 328-11), art-328-11 — https://japanlaw.org/ja/local-tax-act/art-328-11 · https://japanlaw.org/l/325AC0000000226/art-328-11
- suppl-4181-7/art-4/par-1: 第四百八十三条 → 地方税法 第四百八十三条 (Article 483), art-483 — https://japanlaw.org/ja/local-tax-act/art-483 · https://japanlaw.org/l/325AC0000000226/art-483
- suppl-4181-7/art-4/par-1: 第五百三十六条 → 地方税法 第五百三十六条 (Article 536), art-536 — https://japanlaw.org/ja/local-tax-act/art-536 · https://japanlaw.org/l/325AC0000000226/art-536
- suppl-4181-7/art-4/par-1: 第六百九条 → 地方税法 第六百九条 (Article 609), art-609 — https://japanlaw.org/ja/local-tax-act/art-609 · https://japanlaw.org/l/325AC0000000226/art-609
- suppl-4181-7/art-4/par-1: 第六百八十八条 → 地方税法 第六百八十八条 (Article 688), art-688 — https://japanlaw.org/ja/local-tax-act/art-688 · https://japanlaw.org/l/325AC0000000226/art-688
- suppl-4181-7/art-4/par-1: 第七百一条の十二 → 地方税法 第七百一条の十二 (Article 701-12), art-701-12 — https://japanlaw.org/ja/local-tax-act/art-701-12 · https://japanlaw.org/l/325AC0000000226/art-701-12
- suppl-4181-7/art-4/par-1: 第七百一条の六十一 → 地方税法 第七百一条の六十一 (Article 701-61), art-701-61 — https://japanlaw.org/ja/local-tax-act/art-701-61 · https://japanlaw.org/l/325AC0000000226/art-701-61
- suppl-4181-7/art-4/par-1: 第七百二十一条 → 地方税法 第七百二十一条 (Article 721), art-721 — https://japanlaw.org/ja/local-tax-act/art-721 · https://japanlaw.org/l/325AC0000000226/art-721
- suppl-4181-7/art-4/par-1: 第七百三十三条の十八 → 地方税法 第七百三十三条の十八 (Article 733-18), art-733-18 — https://japanlaw.org/ja/local-tax-act/art-733-18 · https://japanlaw.org/l/325AC0000000226/art-733-18
- suppl-4181-7/art-5/par-1: 新法附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3
- suppl-4181-7/art-5/par-2: 新法第三十四条第一項第十一号 → 地方税法 第三十四条第一項第十一号 (Article 34, paragraph (1), item (xi)), art-34/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-11
- suppl-4181-7/art-5/par-2: 第四項 → 地方税法 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-3
- suppl-4181-7/art-5/par-2: 第三十五条第一項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/local-tax-act/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-35/par-1
- suppl-4181-7/art-5/par-2: 第三十七条 → 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-4181-7/art-5/par-2: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4181-7/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-1
- suppl-4181-7/art-5/par-2: 第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4181-7/art-6/par-2 — 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
- suppl-4181-7/art-5/par-2: 第九項 → 地方税法 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4181-7/art-5/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-9
- suppl-4181-7/art-5/par-3: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2
- suppl-4181-7/art-5/par-3: この項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4181-7/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-3
- suppl-4181-7/art-5/par-3: 次条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4181-7/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-1
- suppl-4181-7/art-5/par-4: 新法第三十四条第一項第五号 → 地方税法 第三十四条第一項第五号 (Article 34, paragraph (1), item (v)), art-34/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5
- suppl-4181-7/art-5/par-4: 第五号の三 → 地方税法 第三十四条第一項第五号の三 (Article 34, paragraph (1), item (v-3)), art-34/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5-3
- suppl-4181-7/art-5/par-4: 第七項 → 地方税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/ja/local-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000226/art-34/par-6
- suppl-4181-7/art-5/par-4: 第八項 → 地方税法 第三十四条第七項 (Article 34, paragraph (7)), art-34/par-7 — https://japanlaw.org/ja/local-tax-act/art-34/par-7 · https://japanlaw.org/l/325AC0000000226/art-34/par-7
- suppl-4181-7/art-5/par-4: 第十二項 → 地方税法 第三十四条第十一項 (Article 34, paragraph (11)), art-34/par-11 — https://japanlaw.org/ja/local-tax-act/art-34/par-11 · https://japanlaw.org/l/325AC0000000226/art-34/par-11
- suppl-4181-7/art-5/par-5: この項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4181-7/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5
- suppl-4181-7/art-5/par-5: 次項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4181-7/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-6
- suppl-4181-7/art-5/par-5: 新法第三十四条第一項第五号の三 → 地方税法 第三十四条第一項第五号の三 (Article 34, paragraph (1), item (v-3)), art-34/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5-3
- suppl-4181-7/art-5/par-5: 同条第七項 → 地方税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/ja/local-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000226/art-34/par-6
- suppl-4181-7/art-5/par-5/item-1: 新法第三十四条第一項第五号の三 → 地方税法 第三十四条第一項第五号の三 (Article 34, paragraph (1), item (v-3)), art-34/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5-3
- suppl-4181-7/art-5/par-5/item-1: この項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4181-7/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5
- suppl-4181-7/art-5/par-5/item-1: 次項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4181-7/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-6
- suppl-4181-7/art-5/par-5/item-1: 第三号 → 地方税法 附則第五条第五項第三号 (Supplementary Provisions, Article 5, paragraph (5), item (iii)), suppl-4181-7/art-5/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-3
- suppl-4181-7/art-5/par-5/item-2: この号 → 地方税法 附則第五条第五項第二号 (Supplementary Provisions, Article 5, paragraph (5), item (ii)), suppl-4181-7/art-5/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-2
- suppl-4181-7/art-5/par-5/item-2: 次号 → 地方税法 附則第五条第五項第三号 (Supplementary Provisions, Article 5, paragraph (5), item (iii)), suppl-4181-7/art-5/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-3
- suppl-4181-7/art-5/par-5/item-3: 第一号 → 地方税法 附則第五条第五項第一号 (Supplementary Provisions, Article 5, paragraph (5), item (i)), suppl-4181-7/art-5/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-1
- suppl-4181-7/art-5/par-5/item-3: 前号 → 地方税法 附則第五条第五項第二号 (Supplementary Provisions, Article 5, paragraph (5), item (ii)), suppl-4181-7/art-5/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-2
- suppl-4181-7/art-5/par-6: 前項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4181-7/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5
- suppl-4181-7/art-5/par-6: 同項第一号 → 地方税法 附則第五条第五項第一号 (Supplementary Provisions, Article 5, paragraph (5), item (i)), suppl-4181-7/art-5/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-1
- suppl-4181-7/art-5/par-6: 第二号 → 地方税法 附則第五条第五項第二号 (Supplementary Provisions, Article 5, paragraph (5), item (ii)), suppl-4181-7/art-5/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-2
- suppl-4181-7/art-5/par-7: 前項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4181-7/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-6
- suppl-4181-7/art-5/par-7: 第五項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4181-7/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5
- suppl-4181-7/art-5/par-8: 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-4181-7/art-5/par-9: 新法第四十七条第一項第一号 → 地方税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-47/par-1/item-1
- suppl-4181-7/art-5/par-10: 新法第七十一条の四十七第一項 → 地方税法 第七十一条の四十七第一項 (Article 71-47, paragraph (1)), art-71-47/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-47/par-1
- suppl-4181-7/art-5/par-10: 新法第二十三条第一項第三号の三 → 地方税法 第二十三条第一項第三号の三 (Article 23, paragraph (1), item (iii-3)), art-23/par-1/item-3-3 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-3-3 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-3-3
- suppl-4181-7/art-5/par-10: この項 → 地方税法 附則第五条第十項 (Supplementary Provisions, Article 5, paragraph (10)), suppl-4181-7/art-5/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-10
- suppl-4181-7/art-5/par-11: 新法第七十一条の六十七第一項 → 地方税法 第七十一条の六十七第一項 (Article 71-67, paragraph (1)), art-71-67/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-67/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-67/par-1
- suppl-4181-7/art-5/par-11: 新法第二十三条第一項第三号の四 → 地方税法 第二十三条第一項第三号の四 (Article 23, paragraph (1), item (iii-4)), art-23/par-1/item-3-4 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-3-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-3-4
- suppl-4181-7/art-5/par-11: この項 → 地方税法 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4181-7/art-5/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-11
- suppl-4181-7/art-5/par-12: 附則第十一条第九項 → 地方税法 附則第十一条第九項 (Supplementary Provisions, Article 11, paragraph (9)), suppl-4181-7/art-11/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-9
- suppl-4181-7/art-5/par-12: 新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-4181-7/art-5/par-13: 次項 → 地方税法 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4181-7/art-5/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-14
- suppl-4181-7/art-6/par-1: 新法第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/local-tax-act/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-35/par-2
- suppl-4181-7/art-6/par-1: この項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4181-7/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-1
- suppl-4181-7/art-6/par-1: 新法第三十七条第一号 → 地方税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-37/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37/par-1/item-1
- suppl-4181-7/art-6/par-1: 第二号 → 地方税法 第三十七条第一項第二号 (Article 37, paragraph (1), item (ii)), art-37/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-37/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-37/par-1/item-2
- suppl-4181-7/art-6/par-1: 新法附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1
- suppl-4181-7/art-6/par-1: 新法附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-1
- suppl-4181-7/art-6/par-1: 新法附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-1
- suppl-4181-7/art-6/par-1: 新法附則第三十五条の四第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-1
- suppl-4181-7/art-6/par-1: この条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4181-7/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6
- suppl-4181-7/art-6/par-1: 第三条の二の二第四項 → e-Gov law 344AC0000000046, 第三条の二の二第四項 (Article 3-2-2, paragraph (4)), art-3-2-2/par-4 — not held in this collection
- suppl-4181-7/art-6/par-1: 同条第五項第四号 → e-Gov law 344AC0000000046, 第三条の二の二第五項第四号 (Article 3-2-2, paragraph (5), item (iv)), art-3-2-2/par-5/item-4 — not held in this collection
- suppl-4181-7/art-6/par-1: 新法第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34
- suppl-4181-7/art-6/par-1: 第一号 → 地方税法 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-4181-7/art-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-1/item-1
- suppl-4181-7/art-6/par-1: 第二号 → 地方税法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-4181-7/art-6/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-1/item-2
- suppl-4181-7/art-6/par-1: 附則第十二条第一項第一号 → 地方税法 附則第十二条第一項第一号 (Supplementary Provisions, Article 12, paragraph (1), item (i)), suppl-4181-7/art-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1/item-1
- suppl-4181-7/art-6/par-1: 同項第二号 → 地方税法 附則第十二条第一項第二号 (Supplementary Provisions, Article 12, paragraph (1), item (ii)), suppl-4181-7/art-12/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1/item-2
- suppl-4181-7/art-6/par-1: 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-4181-7/art-6/par-1/item-1: 新法第三十五条 → 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-4181-7/art-6/par-1/item-1: 新法第三十七条 → 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-4181-7/art-6/par-1/item-2: 新法第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/local-tax-act/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-35/par-2
- suppl-4181-7/art-6/par-2: 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 → 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-4181-7/art-6/par-2: 前項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4181-7/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-1
- suppl-4181-7/art-6/par-2: 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-4181-7/art-6/par-3: 第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4181-7/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-1
- suppl-4181-7/art-6/par-4: 前項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4181-7/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-3
- suppl-4181-7/art-6/par-4: 第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4181-7/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-1
- suppl-4181-7/art-6/par-5: 第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4181-7/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-1
- suppl-4181-7/art-6/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-4181-7/art-6/par-6: 前項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4181-7/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-5
- suppl-4181-7/art-6/par-7: 前二項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4181-7/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-5
- suppl-4181-7/art-6/par-7: 前二項 → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-4181-7/art-6/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-6
- suppl-4181-7/art-6/par-7: 新法第四十七条第一項第二号 → 地方税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-47/par-1/item-2
- suppl-4181-7/art-6/par-7: 同項 → 地方税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/local-tax-act/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-47/par-1
- suppl-4181-7/art-7/par-1: この項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4181-7/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-1
- suppl-4181-7/art-7/par-1: 第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4181-7/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-4
- suppl-4181-7/art-7/par-2: 新法第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1
- suppl-4181-7/art-7/par-2: 同項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-3
- suppl-4181-7/art-7/par-2: 同項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4181-7/art-7/par-3: 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-4181-7/art-7/par-3: 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-4181-7/art-7/par-4: 新法第七十二条の二十四の七第一項第一号 → 地方税法 第七十二条の二十四の七第一項第一号 (Article 72-24-7, paragraph (1), item (i)), art-72-24-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1
- suppl-4181-7/art-7/par-4: 第二号 → 地方税法 第七十二条の二十四の七第一項第二号 (Article 72-24-7, paragraph (1), item (ii)), art-72-24-7/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-2
- suppl-4181-7/art-7/par-4: 第三号 → 地方税法 第七十二条の二十四の七第一項第三号 (Article 72-24-7, paragraph (1), item (iii)), art-72-24-7/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-3
- suppl-4181-7/art-7/par-4: 第二項 → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-2
- suppl-4181-7/art-7/par-4: 同条第三項 → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5
- suppl-4181-7/art-7/par-4: 新法附則第九条の二 → 地方税法 附則第九条の二 (Supplementary Provisions, Article 9-2), suppl-3251-226/art-9-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2
- suppl-4181-7/art-7/par-5: 新法第七十二条の四十三第四項 → 地方税法 第七十二条の四十三第四項 (Article 72-43, paragraph (4)), art-72-43/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4
- suppl-4181-7/art-8/par-2: 同法第五条第十三項 → e-Gov law 417AC0000000123, 第五条第十三項 (Article 5, paragraph (13)), art-5/par-13 — not held in this collection
- suppl-4181-7/art-8/par-2: 地方税法第七十三条の四第一項第四号の四 → 地方税法 第七十三条の四第一項第四号の四 (Article 73-4, paragraph (1), item (iv-4)), art-73-4/par-1/item-4-4 — https://japanlaw.org/ja/local-tax-act/art-73-4/par-1/item-4-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-4
- suppl-4181-7/art-8/par-4: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4181-7/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-9
- suppl-4181-7/art-8/par-4: 附則第十一条第六項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4181-7/art-11/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-6
- suppl-4181-7/art-8/par-5: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-7/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-10
- suppl-4181-7/art-8/par-6: 前の中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）第七条第二項 → e-Gov law 410AC0000000092, 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — not held in this collection
- suppl-4181-7/art-8/par-6: 土地区画整理法（昭和二十九年法律第百十九号）第百四条第十一項 → e-Gov law 329AC0000000119, 第百四条第十一項 (Article 104, paragraph (11)), art-104/par-11 — not held in this collection
- suppl-4181-7/art-8/par-9: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4181-7/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-8
- suppl-4181-7/art-8/par-10: 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-4181-7/art-8/par-10: 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-4181-7/art-8/par-10: 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-4181-7/art-8/par-12: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1
- suppl-4181-7/art-8/par-12: 第二項 → 地方税法 附則第十一条の五第二項 (Supplementary Provisions, Article 11-5, paragraph (2)), suppl-3251-226/art-11-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-2
- suppl-4181-7/art-8/par-13: 次項 → 地方税法 附則第八条第十四項 (Supplementary Provisions, Article 8, paragraph (14)), suppl-4181-7/art-8/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-14
- suppl-4181-7/art-8/par-13: 新法附則第十一条の五第三項 → 地方税法 附則第十一条の五第三項 (Supplementary Provisions, Article 11-5, paragraph (3)), suppl-3251-226/art-11-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-3
- suppl-4181-7/art-8/par-13: 新法第七十三条の十四第八項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-9
- suppl-4181-7/art-8/par-13: 第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11
- suppl-4181-7/art-8/par-13: 第十二項 → 地方税法 第七十三条の十四第十三項 (Article 73-14, paragraph (13)), art-73-14/par-13 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-13 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-13
- suppl-4181-7/art-8/par-13: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1
- suppl-4181-7/art-8/par-13: 附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4181-7/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-3
- suppl-4181-7/art-8/par-14: 新法第七十三条の十四第八項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-9
- suppl-4181-7/art-8/par-14: 同条第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11
- suppl-4181-7/art-8/par-14: 同条第十二項 → 地方税法 第七十三条の十四第十三項 (Article 73-14, paragraph (13)), art-73-14/par-13 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-13 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-13
- suppl-4181-7/art-8/par-14: 新法附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3251-226/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-3
- suppl-4181-7/art-8/par-14: 附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4181-7/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-3
- suppl-4181-7/art-8/par-14: 新法第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1
- suppl-4181-7/art-8/par-14: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1
- suppl-4181-7/art-8/par-15: 前項 → 地方税法 附則第八条第十四項 (Supplementary Provisions, Article 8, paragraph (14)), suppl-4181-7/art-8/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-14
- suppl-4181-7/art-8/par-15: 新法第七十三条の十四第八項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-9
- suppl-4181-7/art-8/par-15: 第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11
- suppl-4181-7/art-8/par-15: 第十二項 → 地方税法 第七十三条の十四第十三項 (Article 73-14, paragraph (13)), art-73-14/par-13 — https://japanlaw.org/ja/local-tax-act/art-73-14/par-13 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-13
- suppl-4181-7/art-8/par-15: 附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4181-7/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-3
- suppl-4181-7/art-9/par-1: 次項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4181-7/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2
- suppl-4181-7/art-9/par-1: 第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4181-7/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3
- suppl-4181-7/art-9/par-2: 地方税法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-4181-7/art-9/par-2: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-4181-7/art-9/par-2: 同法第七十四条の六第一項第一号 → 地方税法 第七十四条の六第一項第一号 (Article 74-6, paragraph (1), item (i)), art-74-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-1
- suppl-4181-7/art-9/par-2: 第二号 → 地方税法 第七十四条の六第一項第二号 (Article 74-6, paragraph (1), item (ii)), art-74-6/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-2
- suppl-4181-7/art-9/par-2: この項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4181-7/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2
- suppl-4181-7/art-9/par-2: 第七項 → 地方税法 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-4181-7/art-9/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-7
- suppl-4181-7/art-9/par-2/item-1: 次号 → 地方税法 附則第九条第二項第二号 (Supplementary Provisions, Article 9, paragraph (2), item (ii)), suppl-4181-7/art-9/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2/item-2
- suppl-4181-7/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-4181-7/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2
- suppl-4181-7/art-9/par-3/item-1: たばこ税法（昭和五十九年法律第七十二号）第二条第二項 → e-Gov law 359AC0000000072, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-4181-7/art-9/par-3/item-1: この号 → 地方税法 附則第九条第三項第一号 (Supplementary Provisions, Article 9, paragraph (3), item (i)), suppl-4181-7/art-9/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3/item-1
- suppl-4181-7/art-9/par-3/item-2: 前号 → 地方税法 附則第九条第三項第一号 (Supplementary Provisions, Article 9, paragraph (3), item (i)), suppl-4181-7/art-9/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3/item-1
- suppl-4181-7/art-9/par-3/item-2: 前項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4181-7/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2
- suppl-4181-7/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-4181-7/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2
- suppl-4181-7/art-9/par-4: 前項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4181-7/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3
- suppl-4181-7/art-9/par-4: 附則第十七条第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-4181-7/art-17/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3
- suppl-4181-7/art-9/par-5: 第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4181-7/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3
- suppl-4181-7/art-9/par-5: 同項第二号 → 地方税法 附則第九条第三項第二号 (Supplementary Provisions, Article 9, paragraph (3), item (ii)), suppl-4181-7/art-9/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3/item-2
- suppl-4181-7/art-9/par-6: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4181-7/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2
- suppl-4181-7/art-9/par-6: 前項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4181-7/art-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-5
- suppl-4181-7/art-9/par-6: 新法第七十四条の六 → 地方税法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/ja/local-tax-act/art-74-6 · https://japanlaw.org/l/325AC0000000226/art-74-6
- suppl-4181-7/art-9/par-6: 第七十四条の十 → 地方税法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/ja/local-tax-act/art-74-10 · https://japanlaw.org/l/325AC0000000226/art-74-10
- suppl-4181-7/art-9/par-6: 第七十四条の十一 → 地方税法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/ja/local-tax-act/art-74-11 · https://japanlaw.org/l/325AC0000000226/art-74-11
- suppl-4181-7/art-9/par-6: 第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/ja/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4181-7/art-9/par-6: 第七十四条の四第二項 → 地方税法 第七十四条の四第二項 (Article 74-4, paragraph (2)), art-74-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2
- suppl-4181-7/art-9/par-6: 前項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1
- suppl-4181-7/art-9/par-6: 第七十四条の十二第一項 → 地方税法 第七十四条の十二第一項 (Article 74-12, paragraph (1)), art-74-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-1
- suppl-4181-7/art-9/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4181-7/art-9/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4181-7/art-9/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4181-7/art-9/par-6: 平成十八年改正法附則第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4181-7/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3
- suppl-4181-7/art-9/par-6: 第七十四条の十二第二項 → 地方税法 第七十四条の十二第二項 (Article 74-12, paragraph (2)), art-74-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-2
- suppl-4181-7/art-9/par-6: 第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- suppl-4181-7/art-9/par-6: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4181-7/art-9/par-6: 第七十四条の二十一第一項 → 地方税法 第七十四条の二十一第一項 (Article 74-21, paragraph (1)), art-74-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-1
- suppl-4181-7/art-9/par-6: 第七十四条の二十一第二項 → 地方税法 第七十四条の二十一第二項 (Article 74-21, paragraph (2)), art-74-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2
- suppl-4181-7/art-9/par-6: 第七十四条の二十二第一項 → 地方税法 第七十四条の二十二第一項 (Article 74-22, paragraph (1)), art-74-22/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1
- suppl-4181-7/art-9/par-6: 第七十四条の二十二第三項 → 地方税法 第七十四条の二十二第三項 (Article 74-22, paragraph (3)), art-74-22/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-3
- suppl-4181-7/art-9/par-6: 第七十四条の十三第一項 → 地方税法 第七十四条の十三第一項 (Article 74-13, paragraph (1)), art-74-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-13/par-1
- suppl-4181-7/art-9/par-7: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4181-7/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2
- suppl-4181-7/art-9/par-7: 新法第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/ja/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4181-7/art-9/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4181-7/art-9/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4181-7/art-9/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4181-7/art-9/par-7: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4181-7/art-11/par-1: 新法附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3
- suppl-4181-7/art-11/par-2: 新法第三百十四条の二第一項第十一号 → 地方税法 第三百十四条の二第一項第十一号 (Article 314-2, paragraph (1), item (xi)), art-314-2/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-11
- suppl-4181-7/art-11/par-2: 第四項 → 地方税法 第三百十四条の二第三項 (Article 314-2, paragraph (3)), art-314-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-3
- suppl-4181-7/art-11/par-2: 第三百十四条の三第一項 → 地方税法 第三百十四条の三第一項 (Article 314-3, paragraph (1)), art-314-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-1
- suppl-4181-7/art-11/par-2: 第三百十四条の六 → 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-4181-7/art-11/par-2: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4181-7/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-3
- suppl-4181-7/art-11/par-2: 第六条第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4181-7/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-5
- suppl-4181-7/art-11/par-3: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/ja/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328
- suppl-4181-7/art-11/par-3: この項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4181-7/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-3
- suppl-4181-7/art-11/par-3: 次条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4181-7/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1
- suppl-4181-7/art-11/par-4: 新法第三百十四条の二第一項第五号 → 地方税法 第三百十四条の二第一項第五号 (Article 314-2, paragraph (1), item (v)), art-314-2/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5
- suppl-4181-7/art-11/par-4: 第五号の三 → 地方税法 第三百十四条の二第一項第五号の三 (Article 314-2, paragraph (1), item (v-3)), art-314-2/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5-3
- suppl-4181-7/art-11/par-4: 第七項 → 地方税法 第三百十四条の二第六項 (Article 314-2, paragraph (6)), art-314-2/par-6 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-6
- suppl-4181-7/art-11/par-4: 第八項 → 地方税法 第三百十四条の二第七項 (Article 314-2, paragraph (7)), art-314-2/par-7 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-7
- suppl-4181-7/art-11/par-4: 第十二項 → 地方税法 第三百十四条の二第十一項 (Article 314-2, paragraph (11)), art-314-2/par-11 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-11
- suppl-4181-7/art-11/par-5: この項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4181-7/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5
- suppl-4181-7/art-11/par-5: 次項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4181-7/art-11/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-6
- suppl-4181-7/art-11/par-5: 新法第三百十四条の二第一項第五号の三 → 地方税法 第三百十四条の二第一項第五号の三 (Article 314-2, paragraph (1), item (v-3)), art-314-2/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5-3
- suppl-4181-7/art-11/par-5: 同条第七項 → 地方税法 第三百十四条の二第六項 (Article 314-2, paragraph (6)), art-314-2/par-6 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-6
- suppl-4181-7/art-11/par-5/item-1: 新法第三百十四条の二第一項第五号の三 → 地方税法 第三百十四条の二第一項第五号の三 (Article 314-2, paragraph (1), item (v-3)), art-314-2/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5-3
- suppl-4181-7/art-11/par-5/item-1: この項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4181-7/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5
- suppl-4181-7/art-11/par-5/item-1: 次項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4181-7/art-11/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-6
- suppl-4181-7/art-11/par-5/item-1: 第三号 → 地方税法 附則第十一条第五項第三号 (Supplementary Provisions, Article 11, paragraph (5), item (iii)), suppl-4181-7/art-11/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-3
- suppl-4181-7/art-11/par-5/item-2: この号 → 地方税法 附則第十一条第五項第二号 (Supplementary Provisions, Article 11, paragraph (5), item (ii)), suppl-4181-7/art-11/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-2
- suppl-4181-7/art-11/par-5/item-2: 次号 → 地方税法 附則第十一条第五項第三号 (Supplementary Provisions, Article 11, paragraph (5), item (iii)), suppl-4181-7/art-11/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-3
- suppl-4181-7/art-11/par-5/item-3: 第一号 → 地方税法 附則第十一条第五項第一号 (Supplementary Provisions, Article 11, paragraph (5), item (i)), suppl-4181-7/art-11/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-1
- suppl-4181-7/art-11/par-5/item-3: 前号 → 地方税法 附則第十一条第五項第二号 (Supplementary Provisions, Article 11, paragraph (5), item (ii)), suppl-4181-7/art-11/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-2
- suppl-4181-7/art-11/par-6: 前項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4181-7/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5
- suppl-4181-7/art-11/par-6: 同項第一号 → 地方税法 附則第十一条第五項第一号 (Supplementary Provisions, Article 11, paragraph (5), item (i)), suppl-4181-7/art-11/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-1
- suppl-4181-7/art-11/par-6: 第二号 → 地方税法 附則第十一条第五項第二号 (Supplementary Provisions, Article 11, paragraph (5), item (ii)), suppl-4181-7/art-11/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-2
- suppl-4181-7/art-11/par-7: 前項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4181-7/art-11/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-6
- suppl-4181-7/art-11/par-7: 第五項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4181-7/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5
- suppl-4181-7/art-11/par-8: 新法第三百十四条の八 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/art-314-8 · https://japanlaw.org/l/325AC0000000226/art-314-8
- suppl-4181-7/art-11/par-9: 新法第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/ja/local-tax-act/art-317-2 · https://japanlaw.org/l/325AC0000000226/art-317-2
- suppl-4181-7/art-11/par-9: 同条第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-4181-7/art-11/par-10: 次項 → 地方税法 附則第十一条第十一項 (Supplementary Provisions, Article 11, paragraph (11)), suppl-4181-7/art-11/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-11
- suppl-4181-7/art-12/par-1: 新法第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-314-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-2
- suppl-4181-7/art-12/par-1: この項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4181-7/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1
- suppl-4181-7/art-12/par-1: 新法第三百十四条の六第一号 → 地方税法 第三百十四条の六第一項第一号 (Article 314-6, paragraph (1), item (i)), art-314-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-314-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-6/par-1/item-1
- suppl-4181-7/art-12/par-1: 第二号 → 地方税法 第三百十四条の六第一項第二号 (Article 314-6, paragraph (1), item (ii)), art-314-6/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-314-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-314-6/par-1/item-2
- suppl-4181-7/art-12/par-1: 新法附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4
- suppl-4181-7/art-12/par-1: 新法附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-5
- suppl-4181-7/art-12/par-1: 新法附則第三十五条の二第六項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-6
- suppl-4181-7/art-12/par-1: 新法附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4
- suppl-4181-7/art-12/par-1: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4181-7/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12
- suppl-4181-7/art-12/par-1: 第三条の二の二第十項 → e-Gov law 344AC0000000046, 第三条の二の二第十項 (Article 3-2-2, paragraph (10)), art-3-2-2/par-10 — not held in this collection
- suppl-4181-7/art-12/par-1: 同条第十一項第四号 → e-Gov law 344AC0000000046, 第三条の二の二第十一項第四号 (Article 3-2-2, paragraph (11), item (iv)), art-3-2-2/par-11/item-4 — not held in this collection
- suppl-4181-7/art-12/par-1: 新法第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/art-314-2 · https://japanlaw.org/l/325AC0000000226/art-314-2
- suppl-4181-7/art-12/par-1: 第一号 → 地方税法 附則第十二条第一項第一号 (Supplementary Provisions, Article 12, paragraph (1), item (i)), suppl-4181-7/art-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1/item-1
- suppl-4181-7/art-12/par-1: 第二号 → 地方税法 附則第十二条第一項第二号 (Supplementary Provisions, Article 12, paragraph (1), item (ii)), suppl-4181-7/art-12/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1/item-2
- suppl-4181-7/art-12/par-1: 新法第三百十四条の八 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/art-314-8 · https://japanlaw.org/l/325AC0000000226/art-314-8
- suppl-4181-7/art-12/par-1/item-1: 新法第三百十四条の三 → 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-4181-7/art-12/par-1/item-1: 新法第三百十四条の六 → 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-4181-7/art-12/par-1/item-2: 新法第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-314-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-2
- suppl-4181-7/art-12/par-2: 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 → 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-4181-7/art-12/par-2: 前項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4181-7/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1
- suppl-4181-7/art-12/par-2: 新法第三百十四条の八 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/art-314-8 · https://japanlaw.org/l/325AC0000000226/art-314-8
- suppl-4181-7/art-12/par-3: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4181-7/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1
- suppl-4181-7/art-12/par-4: 前項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4181-7/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-3
- suppl-4181-7/art-12/par-4: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4181-7/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1
- suppl-4181-7/art-12/par-5: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4181-7/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1
- suppl-4181-7/art-12/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-4181-7/art-12/par-6: 前項 → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-4181-7/art-12/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-5
- suppl-4181-7/art-13/par-2: 新法第三百四十八条第二項第十号の四 → 地方税法 第三百四十八条第二項第十号の四 (Article 348, paragraph (2), item (x-4)), art-348/par-2/item-10-4 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-4
- suppl-4181-7/art-13/par-3: 新法第三百四十八条第二項第十号の五 → 地方税法 第三百四十八条第二項第十号の五 (Article 348, paragraph (2), item (x-5)), art-348/par-2/item-10-5 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-10-5 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-5
- suppl-4181-7/art-13/par-5: 地方税法第三百四十八条第二項第十号の四 → 地方税法 第三百四十八条第二項第十号の四 (Article 348, paragraph (2), item (x-4)), art-348/par-2/item-10-4 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-4
- suppl-4181-7/art-13/par-6: 新法第三百四十八条第二項第三十六号 → 地方税法 第三百四十八条第二項第三十六号 (Article 348, paragraph (2), item (xxxvi)), art-348/par-2/item-36 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-36 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-36
- suppl-4181-7/art-13/par-6: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-7/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-10
- suppl-4181-7/art-13/par-6: この項 → 地方税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-4181-7/art-13/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-6
- suppl-4181-7/art-13/par-6: 第八項 → 地方税法 附則第十三条第八項 (Supplementary Provisions, Article 13, paragraph (8)), suppl-4181-7/art-13/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-13/par-8
- suppl-4181-7/art-13/par-7: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-7/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-10
- suppl-4181-7/art-13/par-8: 新法第三百四十九条の三第二十三項 → 地方税法 第三百四十九条の三第二十二項 (Article 349-3, paragraph (22)), art-349-3/par-22 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-22 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-22
- suppl-4181-7/art-13/par-9: 新法第三百四十九条の三第三十一項 → 地方税法 第三百四十九条の三第三十項 (Article 349-3, paragraph (30)), art-349-3/par-30 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-30 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-30
- suppl-4181-7/art-13/par-15: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4181-7/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-9
- suppl-4181-7/art-14/par-1: 新法附則第十七条第二号 → 地方税法 附則第十七条第一項第二号 (Supplementary Provisions, Article 17, paragraph (1), item (ii)), suppl-3251-226/art-17/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-2
- suppl-4181-7/art-14/par-1: 新法附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-1
- suppl-4181-7/art-14/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/ja/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2
- suppl-4181-7/art-14/par-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1
- suppl-4181-7/art-14/par-1: 同条第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3251-226/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-4
- suppl-4181-7/art-14/par-1: 同条第五項 → 地方税法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-3251-226/art-18/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-5
- suppl-4181-7/art-14/par-1: 同条第六項 → 地方税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-3251-226/art-18/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6
- suppl-4181-7/art-14/par-1: 新法附則第十九条の四第一項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-1
- suppl-4181-7/art-14/par-1: 同条第四項 → 地方税法 附則第十九条の四第四項 (Supplementary Provisions, Article 19-4, paragraph (4)), suppl-3251-226/art-19-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-19-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-4
- suppl-4181-7/art-14/par-1: 新法附則第二十五条第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1
- suppl-4181-7/art-14/par-1: 同条第四項 → 地方税法 附則第二十五条第四項 (Supplementary Provisions, Article 25, paragraph (4)), suppl-3251-226/art-25/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-4
- suppl-4181-7/art-14/par-1: 同条第五項 → 地方税法 附則第二十五条第五項 (Supplementary Provisions, Article 25, paragraph (5)), suppl-3251-226/art-25/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-5
- suppl-4181-7/art-14/par-1: 同条第六項 → 地方税法 附則第二十五条第六項 (Supplementary Provisions, Article 25, paragraph (6)), suppl-3251-226/art-25/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-6
- suppl-4181-7/art-14/par-1: 新法附則第二十七条の二第一項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-1
- suppl-4181-7/art-14/par-1: 同条第四項 → 地方税法 附則第二十七条の二第四項 (Supplementary Provisions, Article 27-2, paragraph (4)), suppl-3251-226/art-27-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-4
- suppl-4181-7/art-14/par-1: この条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4181-7/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14
- suppl-4181-7/art-14/par-2: 前項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4181-7/art-14/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14/par-1
- suppl-4181-7/art-14/par-2: この条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4181-7/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14
- suppl-4181-7/art-14/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-4181-7/art-14/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- suppl-4181-7/art-14/par-3: 第一項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4181-7/art-14/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14/par-1
- suppl-4181-7/art-14/par-4: 第一項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4181-7/art-14/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14/par-1
- suppl-4181-7/art-14/par-4: 第二項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4181-7/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-14/par-2
- suppl-4181-7/art-15/par-1: 新法附則第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3
- suppl-4181-7/art-15/par-1: 第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- suppl-4181-7/art-15/par-2: 前項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4181-7/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-1
- suppl-4181-7/art-15/par-2: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4181-7/art-15/par-2: 次項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4181-7/art-15/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3
- suppl-4181-7/art-15/par-2: この項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4181-7/art-15/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-2
- suppl-4181-7/art-15/par-2: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4181-7/art-15/par-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4181-7/art-15/par-3: 第一項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4181-7/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-1
- suppl-4181-7/art-15/par-3: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4181-7/art-15/par-3: この項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4181-7/art-15/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3
- suppl-4181-7/art-15/par-3: 新法附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-7
- suppl-4181-7/art-15/par-3: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4181-7/art-15/par-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4181-7/art-15/par-4: 第一項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4181-7/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-1
- suppl-4181-7/art-15/par-4: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4181-7/art-15/par-4: この項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-4181-7/art-15/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-4
- suppl-4181-7/art-15/par-4: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4181-7/art-15/par-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4181-7/art-15/par-4: 前二項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4181-7/art-15/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-2
- suppl-4181-7/art-15/par-4: 前二項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4181-7/art-15/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3
- suppl-4181-7/art-15/par-5: 前三項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4181-7/art-15/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-2
- suppl-4181-7/art-15/par-5: 前三項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4181-7/art-15/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-3
- suppl-4181-7/art-15/par-5: 前三項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-4181-7/art-15/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-15/par-4
- suppl-4181-7/art-16/par-1: 新法附則第二十七条の五第一項 → 地方税法 附則第二十七条の五第一項 (Supplementary Provisions, Article 27-5, paragraph (1)), suppl-3251-226/art-27-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-5/par-1
- suppl-4181-7/art-16/par-1: 新法第三百六十四条第三項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/ja/local-tax-act/art-364/par-3 · https://japanlaw.org/l/325AC0000000226/art-364/par-3
- suppl-4181-7/art-17/par-1: 次項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4181-7/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-2
- suppl-4181-7/art-17/par-1: 第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-4181-7/art-17/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3
- suppl-4181-7/art-17/par-2: 地方税法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-4181-7/art-17/par-2: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- suppl-4181-7/art-17/par-2: 同法第四百六十九条第一項第一号 → 地方税法 第四百六十九条第一項第一号 (Article 469, paragraph (1), item (i)), art-469/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-1
- suppl-4181-7/art-17/par-2: 第二号 → 地方税法 第四百六十九条第一項第二号 (Article 469, paragraph (1), item (ii)), art-469/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-2
- suppl-4181-7/art-17/par-2: この項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4181-7/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-2
- suppl-4181-7/art-17/par-2: 第七項 → 地方税法 附則第十七条第七項 (Supplementary Provisions, Article 17, paragraph (7)), suppl-4181-7/art-17/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-7
- suppl-4181-7/art-17/par-2/item-1: 次号 → 地方税法 附則第十七条第二項第二号 (Supplementary Provisions, Article 17, paragraph (2), item (ii)), suppl-4181-7/art-17/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-2/item-2
- suppl-4181-7/art-17/par-2/item-2: 新法附則第三十条の二第二項 → 地方税法 附則第三十条の二第二項 (Supplementary Provisions, Article 30-2, paragraph (2)), suppl-3251-226/art-30-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-2/par-2
- suppl-4181-7/art-17/par-3: 前項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4181-7/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-2
- suppl-4181-7/art-17/par-3/item-1: たばこ税法第二条第二項 → e-Gov law 359AC0000000072, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-4181-7/art-17/par-3/item-1: この号 → 地方税法 附則第十七条第三項第一号 (Supplementary Provisions, Article 17, paragraph (3), item (i)), suppl-4181-7/art-17/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3/item-1
- suppl-4181-7/art-17/par-3/item-2: 前号 → 地方税法 附則第十七条第三項第一号 (Supplementary Provisions, Article 17, paragraph (3), item (i)), suppl-4181-7/art-17/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3/item-1
- suppl-4181-7/art-17/par-3/item-2: 前項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4181-7/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-2
- suppl-4181-7/art-17/par-4: 第二項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4181-7/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-2
- suppl-4181-7/art-17/par-4: 前項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-4181-7/art-17/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3
- suppl-4181-7/art-17/par-4: 附則第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4181-7/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3
- suppl-4181-7/art-17/par-5: 第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-4181-7/art-17/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3
- suppl-4181-7/art-17/par-5: 同項第二号 → 地方税法 附則第十七条第三項第二号 (Supplementary Provisions, Article 17, paragraph (3), item (ii)), suppl-4181-7/art-17/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3/item-2
- suppl-4181-7/art-17/par-6: 第二項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4181-7/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-2
- suppl-4181-7/art-17/par-6: 前項 → 地方税法 附則第十七条第五項 (Supplementary Provisions, Article 17, paragraph (5)), suppl-4181-7/art-17/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-5
- suppl-4181-7/art-17/par-6: 新法第四百六十九条 → 地方税法 第四百六十九条 (Article 469), art-469 — https://japanlaw.org/ja/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469
- suppl-4181-7/art-17/par-6: 第四百七十三条 → 地方税法 第四百七十三条 (Article 473), art-473 — https://japanlaw.org/ja/local-tax-act/art-473 · https://japanlaw.org/l/325AC0000000226/art-473
- suppl-4181-7/art-17/par-6: 第四百七十四条 → 地方税法 第四百七十四条 (Article 474), art-474 — https://japanlaw.org/ja/local-tax-act/art-474 · https://japanlaw.org/l/325AC0000000226/art-474
- suppl-4181-7/art-17/par-6: 第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/ja/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4181-7/art-17/par-6: 第四百六十七条第二項 → 地方税法 第四百六十七条第二項 (Article 467, paragraph (2)), art-467/par-2 — https://japanlaw.org/ja/local-tax-act/art-467/par-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-2
- suppl-4181-7/art-17/par-6: 前項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/ja/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1
- suppl-4181-7/art-17/par-6: 第四百七十五条第一項 → 地方税法 第四百七十五条第一項 (Article 475, paragraph (1)), art-475/par-1 — https://japanlaw.org/ja/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1
- suppl-4181-7/art-17/par-6: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4181-7/art-17/par-6: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4181-7/art-17/par-6: 平成十八年改正法附則第十七条第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-4181-7/art-17/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-3
- suppl-4181-7/art-17/par-6: 第四百七十五条第二項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/ja/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- suppl-4181-7/art-17/par-6: 第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- suppl-4181-7/art-17/par-6: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4181-7/art-17/par-6: 第四百八十一条第一項 → 地方税法 第四百八十一条第一項 (Article 481, paragraph (1)), art-481/par-1 — https://japanlaw.org/ja/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1
- suppl-4181-7/art-17/par-6: 第四百八十一条第二項 → 地方税法 第四百八十一条第二項 (Article 481, paragraph (2)), art-481/par-2 — https://japanlaw.org/ja/local-tax-act/art-481/par-2 · https://japanlaw.org/l/325AC0000000226/art-481/par-2
- suppl-4181-7/art-17/par-6: 第四百八十二条第一項 → 地方税法 第四百八十二条第一項 (Article 482, paragraph (1)), art-482/par-1 — https://japanlaw.org/ja/local-tax-act/art-482/par-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1
- suppl-4181-7/art-17/par-6: 第四百八十二条第三項 → 地方税法 第四百八十二条第三項 (Article 482, paragraph (3)), art-482/par-3 — https://japanlaw.org/ja/local-tax-act/art-482/par-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-3
- suppl-4181-7/art-17/par-6: 第四百七十六条第一項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/ja/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
- suppl-4181-7/art-17/par-7: 第二項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4181-7/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-2
- suppl-4181-7/art-17/par-7: 新法第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/ja/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4181-7/art-17/par-7: 新法第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4181-7/art-17/par-7: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4181-7/art-17/par-7: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4181-7/art-17/par-8: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4181-7/art-17/par-9: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4181-7/art-17/par-10: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4181-7/art-19/par-2: 地方税法第七百一条の三十四第三項第十号の四 → 地方税法 第七百一条の三十四第三項第十号の四 (Article 701-34, paragraph (3), item (x-4)), art-701-34/par-3/item-10-4 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-3/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-4
- suppl-4181-7/art-21/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4181-7/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1
- suppl-4181-7/art-24/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-4181-7/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-2
## Cited by
85 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第十五条第十五項（固定資産税等の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-15/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-15
- 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-4181-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/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-4181-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/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-4181-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/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-4181-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-4
- 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-5
- 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-6
- 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-7
- 地方税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-8
- 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-4181-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/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-4181-7/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-10
- 地方税法 附則第五条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-2
- 地方税法 附則第五条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-3
- 地方税法 附則第五条第五項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5
- 地方税法 附則第五条第五項第一号（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-1
- 地方税法 附則第五条第五項第二号（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-2
- 地方税法 附則第五条第五項第三号（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-5/item-3
- 地方税法 附則第五条第六項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-6
- 地方税法 附則第五条第七項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-7
- 地方税法 附則第五条第十項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-10
- 地方税法 附則第五条第十一項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-11
- 地方税法 附則第五条第十二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-12
- 地方税法 附則第五条第十三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-5/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-13
- 地方税法 附則第六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/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 附則第六条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-3
- 地方税法 附則第六条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-4
- 地方税法 附則第六条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-5
- 地方税法 附則第六条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-6
- 地方税法 附則第六条第七項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-7
- 地方税法 附則第七条第一項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-1
- 地方税法 附則第八条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-4
- 地方税法 附則第八条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-5
- 地方税法 附則第八条第九項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-9
- 地方税法 附則第八条第十三項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-13
- 地方税法 附則第八条第十四項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-14
- 地方税法 附則第八条第十五項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-8/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-8/par-15
- 地方税法 附則第九条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-1
- 地方税法 附則第九条第二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2
- 地方税法 附則第九条第二項第一号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2/item-1
- 地方税法 附則第九条第三項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3
- 地方税法 附則第九条第三項第一号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3/item-1
- 地方税法 附則第九条第三項第二号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-3/item-2
- 地方税法 附則第九条第四項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-4
- 地方税法 附則第九条第五項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-5
- 地方税法 附則第九条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-6
- 地方税法 附則第九条第七項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-7
- 地方税法 附則第十一条第二項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-2
- 地方税法 附則第十一条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-3
- 地方税法 附則第十一条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5
- 地方税法 附則第十一条第五項第一号（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-1
- 地方税法 附則第十一条第五項第二号（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-2
- 地方税法 附則第十一条第五項第三号（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-5/item-3
- 地方税法 附則第十一条第六項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-6
- 地方税法 附則第十一条第七項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-7
- 地方税法 附則第十一条第十項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-11/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11/par-10
- 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-1
- 地方税法 附則第十二条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-2
- 地方税法 附則第十二条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-3
- 地方税法 附則第十二条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/par-4
- …and 25 more at https://japanlaw.org/ja/local-tax-act/suppl-4181-7
---
## 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-20261027T202151-326, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-326, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-243, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-262, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-272, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-273, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-274, 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-20261027T214204-274, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27