# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第十二条 (Supplementary Provisions, Article 12) — address `suppl-4181-7/art-12` - 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-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12 - 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. --- ### 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. machine translation, not official **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; machine translation, not official **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. machine translation, not official **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)". machine translation, not official **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). machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official --- ## Cites - 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 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 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 - 地方税法 附則第十二条第五項 — 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 - 地方税法 附則第十二条第六項 — 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 --- ## 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-20261027T214204-273, 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