# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11)

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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: 第十一条 (Supplementary Provisions, Article 11)（市町村民税に関する経過措置） — address `suppl-4181-7/art-11`
- 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/art-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-11
- 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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### 第十一条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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))".
<sup>machine translation, not official</sup>

  **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）
  <sup>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</sup>
  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);
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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);
  <sup>machine translation, not official</sup>

  **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）
  <sup>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</sup>
  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).
  <sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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".
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

---

## Cites
- 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

## Cited by

17 provisions cite this one. No official source publishes this direction.

- 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

---

## 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-20261027T202151-326, 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-20261027T214204-240, 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