# 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-4191-4/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)（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — address `suppl-4191-4/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-4191-4/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4191-4/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（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — Transitional Measures concerning Prefectural Inhabitant Tax, Enterprise Tax, Local Consumption Tax and Municipal Inhabitant Tax Accompanying the Enactment of the Trust Act caption: machine translation, not official suppl-4191-4/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12 **第一項** 新法第九条の四、第十条の三、第十一条の三、第十三条の二、第十四条の九、第十六条の四、第十七条の二、第十九条の九、第二十条の九の三、第二十三条、第二十四条、第二十五条、第五十二条、第五十三条、第五十五条、第六十二条、第七十二条から第七十二条の二の二まで、第七十二条の三、第七十二条の十二、第七十二条の十三、第七十二条の二十三、第七十二条の二十四、第七十二条の二十四の六から第七十二条の二十四の八まで、第七十二条の二十四の十一、第七十二条の二十五、第七十二条の二十六、第七十二条の二十八、第七十二条の三十三から第七十二条の三十四まで、第七十二条の三十七、第七十二条の三十八、第七十二条の三十九から第七十二条の四十一まで、第七十二条の四十八、第七十二条の四十九の三、第七十二条の七十八、第七十二条の八十、第七十二条の八十の二、第二百九十二条、第二百九十四条、第二百九十六条、第三百十二条、第三百二十一条の八、第三百二十一条の十一及び第七百三十四条並びに附則第三条の二の三、第八条の四及び第九条の三の二の規定は、信託法の施行の日以後に効力が生ずる信託（遺言によってされた信託にあっては同日以後に遺言がされたものに限り、信託法の施行に伴う関係法律の整備等に関する法律（平成十八年法律第百九号）第三条第一項、第六条第一項、第十一条第二項、第十五条第二項、第二十六条第一項、第三十条第二項又は第五十六条第二項の規定により同法第三条第一項に規定する新法信託とされた信託（以下この条において「新法信託」という。）を含む。第五項において同じ。）について適用し、同日前に効力が生じた信託（遺言によってされた信託にあっては同日前に遺言がされたものを含み、新法信託及び公益信託に関する法律（令和六年法律第三十号）附則第四条第一項に規定する移行認可を受けたものを除く。第五項において同じ。）については、この条に別段の定めがあるものを除き、なお従前の例による。 suppl-4191-4/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1 The provisions of Articles 9-4, 10-3, 11-3, 13-2, 14-9, 16-4, 17-2, 19-9, 20-9-3, 23, 24, 25, 52, 53, 55 and 62, Articles 72 through 72-2-2, Articles 72-3, 72-12, 72-13, 72-23 and 72-24, Articles 72-24-6 through 72-24-8, Articles 72-24-11, 72-25, 72-26 and 72-28, Articles 72-33 through 72-34, Articles 72-37 and 72-38, Articles 72-39 through 72-41, Articles 72-48, 72-49-3, 72-78, 72-80 and 72-80-2, Articles 292, 294, 296 and 312, and Articles 321-8, 321-11 and 734 of the New Act, and Articles 3-2-3, 8-4 and 9-3-2 of the Supplementary Provisions of the New Act, apply to trusts that take effect on or after the effective date of the Trust Act (for trusts created by will, limited to those for which the will is made on or after that date, and including trusts that are treated as new-law trusts prescribed in Article 3, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Trust Act (Act No. 109 of 2006) pursuant to Article 3, paragraph (1), Article 6, paragraph (1), Article 11, paragraph (2), Article 15, paragraph (2), Article 26, paragraph (1), Article 30, paragraph (2) or Article 56, paragraph (2) of that Act (hereinafter in this Article referred to as "new-law trusts"); the same applies in paragraph (5)), and, for trusts that took effect before that date (for trusts created by will, including those for which the will was made before that date, and excluding new-law trusts and trusts that have received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts (Act No. 30 of 2024); the same applies in paragraph (5)), the provisions then in force continue to govern, except as otherwise specially provided in this Article. machine translation, not official **第二項** 新法第二十四条の二及び第二百九十四条の二の規定は、信託法の施行の日以後に効力が生ずる法人課税信託（遺言によってされた信託で法人課税信託に該当するものにあっては同日以後に遺言がされたものに限り、新法信託に該当する法人課税信託を含む。）について適用する。 suppl-4191-4/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-2 The provisions of Articles 24-2 and 294-2 of the New Act apply to trust subject to corporate taxations that take effect on or after the effective date of the Trust Act (for trusts created by will that fall under trust subject to corporate taxations, limited to those for which the will is made on or after that date, and including trust subject to corporate taxations that fall under new-law trusts). machine translation, not official **第三項** 信託法の施行の日前に効力が生じた信託（遺言によってされた信託にあっては同日前に遺言がされたものを含み、旧法第二十四条の三第一項ただし書及び第二百九十四条の三第一項ただし書に規定する信託を除く。以下この項及び次項において「旧信託」という。）が法人課税信託（法人税法第二条第二十九号の二ロに掲げる信託を除く。）に該当することとなった場合には、当該旧信託を新法第二十四条の二第三項及び第二百九十四条の二第三項において準用する所得税法等の一部を改正する法律（平成十九年法律第六号）第一条の規定による改正後の所得税法（次項において「新所得税法」という。）第六条の三第六号に規定する受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託として、同号の規定を適用する。 suppl-4191-4/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-3 Where a trust that took effect before the effective date of the Trust Act (for a trust created by will, including one for which the will was made before that date, and excluding trusts prescribed in the proviso to Article 24-3, paragraph (1) and the proviso to Article 294-3, paragraph (1) of the Former Act; hereinafter in this paragraph and the following paragraph referred to as an "old trust") comes to fall under a trust subject to corporate taxation (excluding the trusts listed in Article 2, item (xxix)-2, (b) of the Corporation Tax Act), Article 6-3, item (vi) of the Income Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (referred to as the "New Income Tax Act" in the following paragraph) as applied mutatis mutandis pursuant to Article 24-2, paragraph (3) and Article 294-2, paragraph (3) of the New Act is applied by treating that old trust as a trust in which the beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities belonging to its trust property. machine translation, not official **第四項** 旧信託が信託法の施行の日以後に法人課税信託（法人税法第二条第二十九号の二ロに掲げる信託に限る。）に該当することとなった場合には、当該信託を新法第二十四条の二第三項及び第二百九十四条の二第三項において準用する新所得税法第六条の三第七号に規定する受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託として、同号の規定を適用する。 suppl-4191-4/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-4 Where an old trust comes to fall, on or after the effective date of the Trust Act, under a trust subject to corporate taxation (limited to the trusts listed in Article 2, item (xxix)-2, (b) of the Corporation Tax Act), Article 6-3, item (vii) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 24-2, paragraph (3) and Article 294-2, paragraph (3) of the New Act is applied by treating that trust as a trust in which the beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities belonging to its trust property. machine translation, not official **第五項** 新法第二十四条の三第一項及び第二百九十四条の三第一項の規定は、信託法の施行の日以後に効力が生ずる信託の信託財産に属する資産及び負債について生ずる所得について適用し、同日前に効力が生じた信託（前二項の規定の適用を受けるものを除く。）の信託財産について生ずる所得については、なお従前の例による。 suppl-4191-4/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-5 The provisions of Article 24-3, paragraph (1) and Article 294-3, paragraph (1) of the New Act apply to income arising from the assets and liabilities belonging to the trust property of a trust that takes effect on or after the effective date of the Trust Act, and, for income arising from the trust property of a trust that took effect before that date (excluding those subject to the application of the preceding two paragraphs), the provisions then in force continue to govern. machine translation, not official **第六項** 新法第二十四条の四及び第二百九十四条の四の規定は、信託法の施行の日以後に支払を受けるべきこれらの規定に規定する利子等について適用し、同日前に支払を受けるべき旧法第二十四条の四及び第二百九十四条の四に規定する利子等については、なお従前の例による。 suppl-4191-4/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-6 The provisions of Articles 24-4 and 294-4 of the New Act apply to interest, etc. prescribed in those provisions to be received on or after the effective date of the Trust Act, and, for interest, etc. prescribed in Articles 24-4 and 294-4 of the Former Act to be received before that date, the provisions then in force continue to govern. machine translation, not official **第七項** 新法第二十五条の二第三項の規定は、同項に規定する内国信託会社が信託法の施行の日以後に支払を受けるべき同項に規定する利子等について適用し、旧法第二十五条の二第三項に規定する信託会社が同日前に支払を受けるべき同項に規定する利子等については、なお従前の例による。 suppl-4191-4/art-12/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-7 The provisions of Article 25-2, paragraph (3) of the New Act apply to interest, etc. prescribed in that paragraph to be received on or after the effective date of the Trust Act by a domestic trust company prescribed in that paragraph, and, for interest, etc. prescribed in that paragraph to be received before that date by a trust company prescribed in Article 25-2, paragraph (3) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第八項** 新法第七十一条の七の規定は、同条第一項に規定する集団投資信託の信託財産について信託法の施行の日以後に徴収される利子割の額について適用し、旧法第七十一条の七第一項に規定する合同運用信託又は特定投資信託以外の信託財産について同日前に徴収された利子割の額については、なお従前の例による。 suppl-4191-4/art-12/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-8 The provisions of Article 71-7 of the New Act apply to the amount of interest levy collected on or after the effective date of the Trust Act on the trust property of a collective investment trust prescribed in paragraph (1) of that Article, and, for the amount of interest levy collected before that date on the trust property of a trust other than a jointly operated trust or specified investment trust prescribed in Article 71-7, paragraph (1) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第九項** 信託法の施行の日前に効力が生じた信託（遺言によってされた信託にあっては同日前に遺言がされたものを含み、旧法第七十二条の三第一項ただし書に規定する信託を除く。以下この項において「旧信託」という。）が同日以後に法人課税信託に該当することとなった場合には、当該旧信託を新法第七十二条の二の二第三項において準用する所得税法等の一部を改正する法律（平成十九年法律第六号）第二条の規定による改正後の法人税法第四条の七第九号に規定する受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託として、同号の規定を適用する。 suppl-4191-4/art-12/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-9 Where a trust that took effect before the effective date of the Trust Act (for a trust created by will, including one for which the will was made before that date, and excluding trusts prescribed in the proviso to Article 72-3, paragraph (1) of the Former Act; hereinafter in this paragraph referred to as an "old trust") comes to fall under a trust subject to corporate taxation on or after that date, Article 4-7, item (ix) of the Corporation Tax Act as amended by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) as applied mutatis mutandis pursuant to Article 72-2-2, paragraph (3) of the New Act is applied by treating that old trust as a trust in which the beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities belonging to its trust property. machine translation, not official **第十項** 新法附則第五条第一項及び第三項の規定は、道府県民税及び市町村民税の所得割の納税義務者が信託法の施行の日以後に同条第一項及び第三項に規定する配当所得を有することとなる場合について適用し、道府県民税及び市町村民税の所得割の納税義務者が同日前に旧法附則第五条第一項及び第三項に規定する配当所得を有することとなる場合については、なお従前の例による。 suppl-4191-4/art-12/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-10 The provisions of Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the New Act apply where a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax comes to have, on or after the effective date of the Trust Act, the dividend income prescribed in paragraphs (1) and (3) of that Article, and, where a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax comes to have, before that date, the dividend income prescribed in Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4191-4/art-12/par-1: 新法第九条の四 → 地方税法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/ja/local-tax-act/art-9-4 · https://japanlaw.org/l/325AC0000000226/art-9-4 - suppl-4191-4/art-12/par-1: 第十条の三 → 地方税法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/ja/local-tax-act/art-10-3 · https://japanlaw.org/l/325AC0000000226/art-10-3 - suppl-4191-4/art-12/par-1: 第十一条の三 → 地方税法 第十一条の三 (Article 11-3), art-11-3 — https://japanlaw.org/ja/local-tax-act/art-11-3 · https://japanlaw.org/l/325AC0000000226/art-11-3 - suppl-4191-4/art-12/par-1: 第十三条の二 → 地方税法 第十三条の二 (Article 13-2), art-13-2 — https://japanlaw.org/ja/local-tax-act/art-13-2 · https://japanlaw.org/l/325AC0000000226/art-13-2 - suppl-4191-4/art-12/par-1: 第十四条の九 → 地方税法 第十四条の九 (Article 14-9), art-14-9 — https://japanlaw.org/ja/local-tax-act/art-14-9 · https://japanlaw.org/l/325AC0000000226/art-14-9 - suppl-4191-4/art-12/par-1: 第十六条の四 → 地方税法 第十六条の四 (Article 16-4), art-16-4 — https://japanlaw.org/ja/local-tax-act/art-16-4 · https://japanlaw.org/l/325AC0000000226/art-16-4 - suppl-4191-4/art-12/par-1: 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-4191-4/art-12/par-1: 第十九条の九 → 地方税法 第十九条の九 (Article 19-9), art-19-9 — https://japanlaw.org/ja/local-tax-act/art-19-9 · https://japanlaw.org/l/325AC0000000226/art-19-9 - suppl-4191-4/art-12/par-1: 第二十条の九の三 → 地方税法 第二十条の九の三 (Article 20-9-3), art-20-9-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3 - suppl-4191-4/art-12/par-1: 第二十三条 → 地方税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/local-tax-act/art-23 · https://japanlaw.org/l/325AC0000000226/art-23 - suppl-4191-4/art-12/par-1: 第二十四条 → 地方税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/local-tax-act/art-24 · https://japanlaw.org/l/325AC0000000226/art-24 - suppl-4191-4/art-12/par-1: 第二十五条 → 地方税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/local-tax-act/art-25 · https://japanlaw.org/l/325AC0000000226/art-25 - suppl-4191-4/art-12/par-1: 第五十二条 → 地方税法 第五十二条 (Article 52), art-52 — https://japanlaw.org/ja/local-tax-act/art-52 · https://japanlaw.org/l/325AC0000000226/art-52 - suppl-4191-4/art-12/par-1: 第五十三条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/art-53 · https://japanlaw.org/l/325AC0000000226/art-53 - suppl-4191-4/art-12/par-1: 第五十五条 → 地方税法 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/local-tax-act/art-55 · https://japanlaw.org/l/325AC0000000226/art-55 - suppl-4191-4/art-12/par-1: 第六十二条 → 地方税法 第六十二条 (Article 62), art-62 — https://japanlaw.org/ja/local-tax-act/art-62 · https://japanlaw.org/l/325AC0000000226/art-62 - suppl-4191-4/art-12/par-1: 第七十二条から第七十二条の二の二まで → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/ja/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72 - suppl-4191-4/art-12/par-1: 第七十二条から第七十二条の二の二まで → 地方税法 第七十二条の二 (Article 72-2), art-72-2 — https://japanlaw.org/ja/local-tax-act/art-72-2 · https://japanlaw.org/l/325AC0000000226/art-72-2 - suppl-4191-4/art-12/par-1: 第七十二条から第七十二条の二の二まで → 地方税法 第七十二条の二の二 (Article 72-2-2), art-72-2-2 — https://japanlaw.org/ja/local-tax-act/art-72-2-2 · https://japanlaw.org/l/325AC0000000226/art-72-2-2 - suppl-4191-4/art-12/par-1: 第七十二条の三 → 地方税法 第七十二条の三 (Article 72-3), art-72-3 — https://japanlaw.org/ja/local-tax-act/art-72-3 · https://japanlaw.org/l/325AC0000000226/art-72-3 - suppl-4191-4/art-12/par-1: 第七十二条の十二 → 地方税法 第七十二条の十二 (Article 72-12), art-72-12 — https://japanlaw.org/ja/local-tax-act/art-72-12 · https://japanlaw.org/l/325AC0000000226/art-72-12 - suppl-4191-4/art-12/par-1: 第七十二条の十三 → 地方税法 第七十二条の十三 (Article 72-13), art-72-13 — https://japanlaw.org/ja/local-tax-act/art-72-13 · https://japanlaw.org/l/325AC0000000226/art-72-13 - suppl-4191-4/art-12/par-1: 第七十二条の二十三 → 地方税法 第七十二条の二十三 (Article 72-23), art-72-23 — https://japanlaw.org/ja/local-tax-act/art-72-23 · https://japanlaw.org/l/325AC0000000226/art-72-23 - suppl-4191-4/art-12/par-1: 第七十二条の二十四 → 地方税法 第七十二条の二十四 (Article 72-24), art-72-24 — https://japanlaw.org/ja/local-tax-act/art-72-24 · https://japanlaw.org/l/325AC0000000226/art-72-24 - suppl-4191-4/art-12/par-1: 第七十二条の二十四の六から第七十二条の二十四の八まで → 地方税法 第七十二条の二十四の六 (Article 72-24-6), art-72-24-6 — https://japanlaw.org/ja/local-tax-act/art-72-24-6 · https://japanlaw.org/l/325AC0000000226/art-72-24-6 - suppl-4191-4/art-12/par-1: 第七十二条の二十四の六から第七十二条の二十四の八まで → 地方税法 第七十二条の二十四の七 (Article 72-24-7), art-72-24-7 — https://japanlaw.org/ja/local-tax-act/art-72-24-7 · https://japanlaw.org/l/325AC0000000226/art-72-24-7 - suppl-4191-4/art-12/par-1: 第七十二条の二十四の六から第七十二条の二十四の八まで → 地方税法 第七十二条の二十四の八 (Article 72-24-8), art-72-24-8 — https://japanlaw.org/ja/local-tax-act/art-72-24-8 · https://japanlaw.org/l/325AC0000000226/art-72-24-8 - suppl-4191-4/art-12/par-1: 第七十二条の二十四の十一 → 地方税法 第七十二条の二十四の十一 (Article 72-24-11), art-72-24-11 — https://japanlaw.org/ja/local-tax-act/art-72-24-11 · https://japanlaw.org/l/325AC0000000226/art-72-24-11 - suppl-4191-4/art-12/par-1: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/ja/local-tax-act/art-72-25 · https://japanlaw.org/l/325AC0000000226/art-72-25 - suppl-4191-4/art-12/par-1: 第七十二条の二十六 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/ja/local-tax-act/art-72-26 · https://japanlaw.org/l/325AC0000000226/art-72-26 - suppl-4191-4/art-12/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/ja/local-tax-act/art-72-28 · https://japanlaw.org/l/325AC0000000226/art-72-28 - suppl-4191-4/art-12/par-1: 第七十二条の三十三から第七十二条の三十四まで → 地方税法 第七十二条の三十一 (Article 72-31), art-72-31 — https://japanlaw.org/ja/local-tax-act/art-72-31 · https://japanlaw.org/l/325AC0000000226/art-72-31 - suppl-4191-4/art-12/par-1: 第七十二条の三十三から第七十二条の三十四まで → 地方税法 第七十二条の三十三 (Article 72-33), art-72-33 — https://japanlaw.org/ja/local-tax-act/art-72-33 · https://japanlaw.org/l/325AC0000000226/art-72-33 - suppl-4191-4/art-12/par-1: 第七十二条の三十三から第七十二条の三十四まで → 地方税法 第七十二条の三十四 (Article 72-34), art-72-34 — https://japanlaw.org/ja/local-tax-act/art-72-34 · https://japanlaw.org/l/325AC0000000226/art-72-34 - suppl-4191-4/art-12/par-1: 第七十二条の三十七 → 地方税法 第七十二条の三十七 (Article 72-37), art-72-37 — https://japanlaw.org/ja/local-tax-act/art-72-37 · https://japanlaw.org/l/325AC0000000226/art-72-37 - suppl-4191-4/art-12/par-1: 第七十二条の三十八 → 地方税法 第七十二条の三十八 (Article 72-38), art-72-38 — https://japanlaw.org/ja/local-tax-act/art-72-38 · https://japanlaw.org/l/325AC0000000226/art-72-38 - suppl-4191-4/art-12/par-1: 第七十二条の三十九から第七十二条の四十一まで → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/ja/local-tax-act/art-72-39 · https://japanlaw.org/l/325AC0000000226/art-72-39 - suppl-4191-4/art-12/par-1: 第七十二条の三十九から第七十二条の四十一まで → 地方税法 第七十二条の三十九の二 (Article 72-39-2), art-72-39-2 — https://japanlaw.org/ja/local-tax-act/art-72-39-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-2 - suppl-4191-4/art-12/par-1: 第七十二条の三十九から第七十二条の四十一まで → 地方税法 第七十二条の三十九の三 (Article 72-39-3), art-72-39-3 — https://japanlaw.org/ja/local-tax-act/art-72-39-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-3 - suppl-4191-4/art-12/par-1: 第七十二条の三十九から第七十二条の四十一まで → 地方税法 第七十二条の四十 (Article 72-40), art-72-40 — https://japanlaw.org/ja/local-tax-act/art-72-40 · https://japanlaw.org/l/325AC0000000226/art-72-40 - suppl-4191-4/art-12/par-1: 第七十二条の三十九から第七十二条の四十一まで → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/ja/local-tax-act/art-72-41 · https://japanlaw.org/l/325AC0000000226/art-72-41 - suppl-4191-4/art-12/par-1: 第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/ja/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48 - suppl-4191-4/art-12/par-1: 第七十二条の四十九の三 → 地方税法 第七十二条の四十九の三 (Article 72-49-3), art-72-49-3 — https://japanlaw.org/ja/local-tax-act/art-72-49-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-3 - suppl-4191-4/art-12/par-1: 第七十二条の七十八 → 地方税法 第七十二条の七十八 (Article 72-78), art-72-78 — https://japanlaw.org/ja/local-tax-act/art-72-78 · https://japanlaw.org/l/325AC0000000226/art-72-78 - suppl-4191-4/art-12/par-1: 第七十二条の八十 → 地方税法 第七十二条の八十 (Article 72-80), art-72-80 — https://japanlaw.org/ja/local-tax-act/art-72-80 · https://japanlaw.org/l/325AC0000000226/art-72-80 - suppl-4191-4/art-12/par-1: 第七十二条の八十の二 → 地方税法 第七十二条の八十の二 (Article 72-80-2), art-72-80-2 — https://japanlaw.org/ja/local-tax-act/art-72-80-2 · https://japanlaw.org/l/325AC0000000226/art-72-80-2 - suppl-4191-4/art-12/par-1: 第二百九十二条 → 地方税法 第二百九十二条 (Article 292), art-292 — https://japanlaw.org/ja/local-tax-act/art-292 · https://japanlaw.org/l/325AC0000000226/art-292 - suppl-4191-4/art-12/par-1: 第二百九十四条 → 地方税法 第二百九十四条 (Article 294), art-294 — https://japanlaw.org/ja/local-tax-act/art-294 · https://japanlaw.org/l/325AC0000000226/art-294 - suppl-4191-4/art-12/par-1: 第二百九十六条 → 地方税法 第二百九十六条 (Article 296), art-296 — https://japanlaw.org/ja/local-tax-act/art-296 · https://japanlaw.org/l/325AC0000000226/art-296 - suppl-4191-4/art-12/par-1: 第三百十二条 → 地方税法 第三百十二条 (Article 312), art-312 — https://japanlaw.org/ja/local-tax-act/art-312 · https://japanlaw.org/l/325AC0000000226/art-312 - suppl-4191-4/art-12/par-1: 第三百二十一条の八 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/ja/local-tax-act/art-321-8 · https://japanlaw.org/l/325AC0000000226/art-321-8 - suppl-4191-4/art-12/par-1: 第三百二十一条の十一 → 地方税法 第三百二十一条の十一 (Article 321-11), art-321-11 — https://japanlaw.org/ja/local-tax-act/art-321-11 · https://japanlaw.org/l/325AC0000000226/art-321-11 - suppl-4191-4/art-12/par-1: 第七百三十四条 → 地方税法 第七百三十四条 (Article 734), art-734 — https://japanlaw.org/ja/local-tax-act/art-734 · https://japanlaw.org/l/325AC0000000226/art-734 - suppl-4191-4/art-12/par-1: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4191-4/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12 - suppl-4191-4/art-12/par-1: 第五項 → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-4191-4/art-12/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-5 - suppl-4191-4/art-12/par-2: 新法第二十四条の二 → 地方税法 第二十四条の二 (Article 24-2), art-24-2 — https://japanlaw.org/ja/local-tax-act/art-24-2 · https://japanlaw.org/l/325AC0000000226/art-24-2 - suppl-4191-4/art-12/par-2: 第二百九十四条の二 → 地方税法 第二百九十四条の二 (Article 294-2), art-294-2 — https://japanlaw.org/ja/local-tax-act/art-294-2 · https://japanlaw.org/l/325AC0000000226/art-294-2 - suppl-4191-4/art-12/par-3: この項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4191-4/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-3 - suppl-4191-4/art-12/par-3: 次項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4191-4/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-4 - suppl-4191-4/art-12/par-3: 新法第二十四条の二第三項 → 地方税法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-24-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-3 - suppl-4191-4/art-12/par-3: 第二百九十四条の二第三項 → 地方税法 第二百九十四条の二第三項 (Article 294-2, paragraph (3)), art-294-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-294-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-294-2/par-3 - suppl-4191-4/art-12/par-3: 第六条の三第六号 → 所得税法 第六条の三第一項第六号 (Article 6-3, paragraph (1), item (vi)), art-6-3/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-6-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1/item-6 - suppl-4191-4/art-12/par-4: 新法第二十四条の二第三項 → 地方税法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-24-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-3 - suppl-4191-4/art-12/par-4: 第二百九十四条の二第三項 → 地方税法 第二百九十四条の二第三項 (Article 294-2, paragraph (3)), art-294-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-294-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-294-2/par-3 - suppl-4191-4/art-12/par-5: 新法第二十四条の三第一項 → 地方税法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-24-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-3/par-1 - suppl-4191-4/art-12/par-5: 第二百九十四条の三第一項 → 地方税法 第二百九十四条の三第一項 (Article 294-3, paragraph (1)), art-294-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-294-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-294-3/par-1 - suppl-4191-4/art-12/par-5: 前二項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4191-4/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-3 - suppl-4191-4/art-12/par-5: 前二項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4191-4/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-4 - suppl-4191-4/art-12/par-6: 新法第二十四条の四 → 地方税法 第二十四条の四 (Article 24-4), art-24-4 — https://japanlaw.org/ja/local-tax-act/art-24-4 · https://japanlaw.org/l/325AC0000000226/art-24-4 - suppl-4191-4/art-12/par-8: 新法第七十一条の七 → 地方税法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/ja/local-tax-act/art-71-7 · https://japanlaw.org/l/325AC0000000226/art-71-7 - suppl-4191-4/art-12/par-8: 同条第一項 → 地方税法 第七十一条の七第一項 (Article 71-7, paragraph (1)), art-71-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-7/par-1 - suppl-4191-4/art-12/par-9: この項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-4191-4/art-12/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-9 - suppl-4191-4/art-12/par-9: 新法第七十二条の二の二第三項 → 地方税法 第七十二条の二の二第三項 (Article 72-2-2, paragraph (3)), art-72-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-2-2/par-3 - suppl-4191-4/art-12/par-10: 新法附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1 - suppl-4191-4/art-12/par-10: 第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3 ## Cited by 6 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-4191-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-5 - 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1 - 地方税法 附則第十二条第三項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-3 - 地方税法 附則第十二条第五項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-5 - 地方税法 附則第十二条第九項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-9 - 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-14/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-276, 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