# 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-4211-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4211-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4211-9
- 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 平成二一年三月三一日法律第九号
<sup>suppl-4211-9 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1</sup>

**第一項**  この法律は、平成二十一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。
<sup>suppl-4211-9/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1</sup>
This Act comes into effect on April 1, 2009; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法附則第三条の三の改正規定、同法附則第五条の四の見出しを削る改正規定、同条の前に見出しを付する改正規定、同条第一項の改正規定（「この条」の下に「及び次条」を加える部分に限る。）、同条の次に一条を加える改正規定、同法附則第六条第二項及び第五項並びに第三十三条の二の改正規定、同法附則第三十三条の三第三項第四号の改正規定（「第三十七条の二第一項前段」を「第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の三第一項に規定する土地等に係る事業所得等の金額」と、同項前段」に改める部分を除く。）、同条第七項第四号の改正規定（「第三百十四条の七第一項前段」を「第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」と、同項前段」に改める部分を除く。）、同法附則第三十四条第三項第四号の改正規定（「第三十七条の二第一項前段」を「第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第一項に規定する長期譲渡所得の金額」と、同項前段」に改める部分を除く。）、同条第六項第四号の改正規定（「第三百十四条の七第一項前段」を「第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額」と、同項前段」に改める部分を除く。）、同法附則第三十五条第四項第四号の改正規定（「第三十七条の二第一項前段」を「第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条第一項に規定する短期譲渡所得の金額」と、同項前段」に改める部分を除く。）、同条第八項第四号の改正規定（「第三百十四条の七第一項前段」を「第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条第五項に規定する短期譲渡所得の金額」と、同項前段」に改める部分を除く。）、同法附則第三十五条の二第五項第四号の改正規定（「第三十七条の二第一項前段」を「第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の二第一項に規定する株式等に係る譲渡所得等の金額」と、同項前段」に改める部分を除く。）、同条第十項第四号の改正規定（「第三百十四条の七第一項前段」を「第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の二第六項に規定する株式等に係る譲渡所得等の金額」と、同項前段」に改める部分を除く。）、同法附則第三十五条の二の二、第三十五条の二の六第二項及び第十二項並びに第三十五条の三第七項及び第十五項の改正規定、同法附則第三十五条の四第二項第四号の改正規定（「第三十七条の二第一項前段」を「第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の四第一項に規定する先物取引に係る雑所得等の金額」と、同項前段」に改める部分を除く。）並びに同条第五項第四号の改正規定（「第三百十四条の七第一項前段」を「第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」と、同項前段」に改める部分を除く。）並びに第四条中国有資産等所在市町村交付金法附則に一項を加える改正規定並びに附則第二十七条の規定（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）第三条の二の二第五項第五号の改正規定（「、附則第五条の四第一項」の下に「、附則第五条の四の二第一項」を加える部分及び「及び附則第五条の四第一項」を「、附則第五条の四第一項及び附則第五条の四の二第一項」に改める部分に限る。）、同条第八項第五号の改正規定（「、附則第五条の四第一項」の下に「、附則第五条の四の二第一項」を加える部分及び「及び附則第五条の四第一項」を「、附則第五条の四第一項及び附則第五条の四の二第一項」に改める部分に限る。）、同条第十一項第五号の改正規定（「、附則第五条の四第六項」の下に「、附則第五条の四の二第五項」を加える部分及び「及び附則第五条の四第六項」を「、附則第五条の四第六項及び附則第五条の四の二第五項」に改める部分に限る。）及び同条第十四項第五号の改正規定（「、附則第五条の四第六項」の下に「、附則第五条の四の二第五項」を加える部分及び「及び附則第五条の四第六項」を「、附則第五条の四第六項及び附則第五条の四の二第五項」に改める部分に限る。）に限る。）　平成二十二年一月一日
  <sup>suppl-4211-9/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-1</sup>
  the provisions of Article 1 amending Article 3-3 of the Supplementary Provisions of the Local Tax Act, the provisions deleting the heading of Article 5-4 of the Supplementary Provisions of that Act, the provisions adding a heading before that Article, the provisions amending paragraph (1) of that Article (limited to the part adding "and the following Article" after "this Article"), the provisions adding one Article after that Article, the provisions amending Article 6, paragraphs (2) and (5) and Article 33-2 of the Supplementary Provisions of that Act, the provisions amending Article 33-3, paragraph (3), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 37-2, paragraph (1), first sentence" to "Article 37-2, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 33-3, paragraph (7), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 314-7, paragraph (1), first sentence" to "Article 314-7, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 34, paragraph (3), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 37-2, paragraph (1), first sentence" to "Article 37-2, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 34, paragraph (6), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 314-7, paragraph (1), first sentence" to "Article 314-7, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 35, paragraph (4), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 37-2, paragraph (1), first sentence" to "Article 37-2, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 35, paragraph (8), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 314-7, paragraph (1), first sentence" to "Article 314-7, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 35-2, paragraph (5), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 37-2, paragraph (1), first sentence" to "Article 37-2, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of capital gains, etc. relating to shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 35-2, paragraph (10), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 314-7, paragraph (1), first sentence" to "Article 314-7, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of capital gains, etc. relating to shares, etc. prescribed in Article 35-2, paragraph (6) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 35-2-2, Article 35-2-6, paragraphs (2) and (12), and Article 35-3, paragraphs (7) and (15) of the Supplementary Provisions of that Act, the provisions amending Article 35-4, paragraph (2), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 37-2, paragraph (1), first sentence" to "Article 37-2, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of miscellaneous income, etc. relating to futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions', and the first sentence of that paragraph"), and the provisions amending Article 35-4, paragraph (5), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 314-7, paragraph (1), first sentence" to "Article 314-7, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of miscellaneous income, etc. relating to futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions', and the first sentence of that paragraph"); the provisions of Article 4 adding one paragraph to the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located; and the provisions of Article 27 of the Supplementary Provisions (limited to the provisions amending Article 3-2-2, paragraph (5), item (v) 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) (limited to the part adding ", Article 5-4-2, paragraph (1) of the Supplementary Provisions" after ", Article 5-4, paragraph (1) of the Supplementary Provisions" and the part amending "and Article 5-4, paragraph (1) of the Supplementary Provisions" to ", Article 5-4, paragraph (1) and Article 5-4-2, paragraph (1) of the Supplementary Provisions"), the provisions amending paragraph (8), item (v) of Article 3-2-2 of that Act (limited to the part adding ", Article 5-4-2, paragraph (1) of the Supplementary Provisions" after ", Article 5-4, paragraph (1) of the Supplementary Provisions" and the part amending "and Article 5-4, paragraph (1) of the Supplementary Provisions" to ", Article 5-4, paragraph (1) and Article 5-4-2, paragraph (1) of the Supplementary Provisions"), the provisions amending paragraph (11), item (v) of Article 3-2-2 of that Act (limited to the part adding ", Article 5-4-2, paragraph (5) of the Supplementary Provisions" after ", Article 5-4, paragraph (6) of the Supplementary Provisions" and the part amending "and Article 5-4, paragraph (6) of the Supplementary Provisions" to ", Article 5-4, paragraph (6) and Article 5-4-2, paragraph (5) of the Supplementary Provisions"), and the provisions amending paragraph (14), item (v) of Article 3-2-2 of that Act (limited to the part adding ", Article 5-4-2, paragraph (5) of the Supplementary Provisions" after ", Article 5-4, paragraph (6) of the Supplementary Provisions" and the part amending "and Article 5-4, paragraph (6) of the Supplementary Provisions" to ", Article 5-4, paragraph (6) and Article 5-4-2, paragraph (5) of the Supplementary Provisions")): January 1, 2010;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法附則第五条の四第一項第三号の改正規定（「、第四十一条の三の二」を削る部分を除く。）、同条第三項の改正規定、同条第六項第三号の改正規定（「、第四十一条の三の二」を削る部分を除く。）、同条第八項並びに同法附則第三十四条第一項及び第四項の改正規定、同法附則第三十四条の二第二項の改正規定（「第十七号」を「第十六号」に改める部分に限る。）、同条第三項の改正規定、同条第五項の改正規定（「第十七号」を「第十六号」に改める部分に限る。）並びに同条第六項、第七項及び第九項並びに同法附則第三十四条の二の二、第三十五条の二第二項及び第七項並びに第三十六条第一項の改正規定並びに次条第一項及び附則第七条第一項の規定　平成二十二年四月一日
  <sup>suppl-4211-9/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-2</sup>
  the provisions of Article 1 amending Article 5-4, paragraph (1), item (iii) of the Supplementary Provisions of the Local Tax Act (excluding the part deleting ", Article 41-3-2"), the provisions amending paragraph (3) of that Article, the provisions amending paragraph (6), item (iii) of that Article (excluding the part deleting ", Article 41-3-2"), the provisions amending paragraph (8) of that Article and Article 34, paragraphs (1) and (4) of the Supplementary Provisions of that Act, the provisions amending Article 34-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part amending "item (xvii)" to "item (xvi)"), the provisions amending paragraph (3) of that Article, the provisions amending paragraph (5) of that Article (limited to the part amending "item (xvii)" to "item (xvi)"), and the provisions amending paragraphs (6), (7) and (9) of that Article and Article 34-2-2, Article 35-2, paragraphs (2) and (7) and Article 36, paragraph (1) of the Supplementary Provisions of that Act, and the provisions of paragraph (1) of the following Article and Article 7, paragraph (1) of the Supplementary Provisions: April 1, 2010;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法附則第三十五条の四第一項、第二項第二号、第四項及び第五項第二号並びに第三十七条の二の改正規定　平成二十三年一月一日
  <sup>suppl-4211-9/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-3</sup>
  the provisions of Article 1 amending Article 35-4, paragraph (1), paragraph (2), item (ii), paragraph (4) and paragraph (5), item (ii) and Article 37-2 of the Supplementary Provisions of the Local Tax Act: January 1, 2011;
  <sup>machine translation, not official</sup>

  **四**  第一条中地方税法附則第十五条の七第二項の改正規定及び同法附則第十五条の八第一項の改正規定（「課する固定資産税については、」の下に「前条第二項の規定又は」を加える部分に限る。）　長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）の施行の日
  <sup>suppl-4211-9/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-4</sup>
  the provisions of Article 1 amending Article 15-7, paragraph (2) of the Supplementary Provisions of the Local Tax Act, and the provisions amending Article 15-8, paragraph (1) of the Supplementary Provisions of that Act (limited to the part adding "the provisions of paragraph (2) of the preceding Article or" after "the fixed assets tax imposed on"): the date of enforcement of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008);
  <sup>machine translation, not official</sup>

  **五**  第一条中地方税法第七十二条の四第三項、第七十三条の五、第七十三条の二十七の六、第七十三条の二十七の七、第七十三条の二十七の九第一項、第三百四十三条及び第六百一条第一項の改正規定並びに同法附則第十一条第六項及び第二十二項の改正規定、同条第二十六項の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法附則第十一条の五第三項の改正規定（「附則第十一条第二項」の下に「若しくは第二十二項」を加える部分に限る。）、同法附則第十一条の六、第十一条の七及び第十二条の改正規定、同法附則第十五条の八第一項の改正規定（「第二条第七項第二号イ」を「第二条第三項第二号イ」に、「第四条第一項第五号又は第五条第一項第三号」を「第四条第一項第七号又は第五条第一項第六号」に改める部分に限る。）並びに同法附則第二十九条の四第一項、第三十一条の三の二第一項及び第三十一条の三の三第一項の改正規定並びに附則第四条第二項、第三項及び第五項並びに第八条第二項の規定　農地法等の一部を改正する法律（平成二十一年法律第五十七号）の施行の日
  <sup>suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-5</sup>
  the provisions of Article 1 amending Article 72-4, paragraph (3), Article 73-5, Article 73-27-6, Article 73-27-7, Article 73-27-9, paragraph (1), Article 343 and Article 601, paragraph (1) of the Local Tax Act, the provisions amending Article 11, paragraphs (6) and (22) of the Supplementary Provisions of that Act, the provisions amending paragraph (26) of that Article (excluding the part amending "March 31, 2009" to "March 31, 2011"), the provisions amending Article 11-5, paragraph (3) of the Supplementary Provisions of that Act (limited to the part adding "or paragraph (22)" after "Article 11, paragraph (2) of the Supplementary Provisions"), the provisions amending Article 11-6, Article 11-7 and Article 12 of the Supplementary Provisions of that Act, the provisions amending Article 15-8, paragraph (1) of the Supplementary Provisions of that Act (limited to the part amending "Article 2, paragraph (7), item (ii), (a)" to "Article 2, paragraph (3), item (ii), (a)" and "Article 4, paragraph (1), item (v) or Article 5, paragraph (1), item (iii)" to "Article 4, paragraph (1), item (vii) or Article 5, paragraph (1), item (vi)"), and the provisions amending Article 29-4, paragraph (1), Article 31-3-2, paragraph (1) and Article 31-3-3, paragraph (1) of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraphs (2), (3) and (5) and Article 8, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009);
  <sup>machine translation, not official</sup>

  **六**  第一条中地方税法第七十二条の二十四の二第三項第二号の改正規定　保険法の施行に伴う関係法律の整備に関する法律（平成二十年法律第五十七号）の施行の日
  <sup>suppl-4211-9/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-6</sup>
  the provisions of Article 1 amending Article 72-24-2, paragraph (3), item (ii) of the Local Tax Act: the date of enforcement of the Act on the Arrangement of Related Acts Incidental to the Enforcement of the Insurance Act (Act No. 57 of 2008).
  <sup>machine translation, not official</sup>

### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2</sup>

**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。）附則第五条の四第三項の規定は、平成二十二年度以後の年度分の個人の道府県民税について適用し、平成二十一年度分までの個人の道府県民税に係る同項に規定する道府県民税住宅借入金等特別税額控除申告書の提出については、なお従前の例による。
<sup>suppl-4211-9/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-1</sup>
The provisions of Article 5-4, paragraph (3) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to individual prefectural inhabitant tax for fiscal 2010 and subsequent fiscal years, and with regard to the filing of the prefectural inhabitant tax housing loan, etc. special tax credit return prescribed in that paragraph relating to individual prefectural inhabitant tax up to fiscal 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第五十三条第三十項及び第四十項から第四十四項まで並びに附則第八条の二第三項（新法第五十三条の規定に係る部分に限る。次項において同じ。）の規定は、この法律の施行の日（以下「施行日」という。）以後にされる新法第五十三条第四十項の道府県知事の更正に係る同項に規定する仮装経理法人税割額について適用し、施行日前にされた旧法に基づく仮装経理に係る更正（第一条の規定による改正前の地方税法（以下「旧法」という。）第五十三条第三十項又は第三十一項の道府県知事の更正をいう。次項において同じ。）により減少した法人税割額については、なお従前の例による。
<sup>suppl-4211-9/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-2</sup>
The provisions of Article 53, paragraph (30) and paragraphs (40) through (44) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 53 of the New Act; the same applies in the following paragraph) apply to the corporation tax levy amount paid on fictitious accounting prescribed in Article 53, paragraph (40) of the New Act relating to a reassessment by the prefectural governor under that paragraph made on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to the corporation tax levy amount reduced by a reassessment relating to fictitious accounting made under the Former Act before the Effective Date (meaning a reassessment by the prefectural governor under Article 53, paragraph (30) or (31) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"); the same applies in the following paragraph), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  前項の規定にかかわらず、新法第五十三条第三十項及び第四十項から第四十四項まで並びに附則第八条の二第三項の規定は、道府県知事が施行日前に旧法に基づく仮装経理に係る更正をした場合において、当該旧法に基づく仮装経理に係る更正を受けた法人につき施行日以後に新法第五十三条第四十二項各号に掲げる事実が生じたときについても適用する。この場合において、同条第三十項中「この項」とあるのは「この項又は地方税法等の一部を改正する法律（平成二十一年法律第九号）第一条の規定による改正前の地方税法（以下この条において「旧法」という。）第五十三条第三十項若しくは第三十一項」と、同条第四十一項及び第四十二項中「第三十項」とあるのは「第三十項又は旧法第五十三条第三十項若しくは第三十一項」とする。
<sup>suppl-4211-9/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-3</sup>
Notwithstanding the preceding paragraph, the provisions of Article 53, paragraph (30) and paragraphs (40) through (44) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act also apply where a prefectural governor made a reassessment relating to fictitious accounting under the Former Act before the Effective Date and a fact listed in the items of Article 53, paragraph (42) of the New Act arises on or after the Effective Date with respect to the corporation that received that reassessment relating to fictitious accounting under the Former Act. In this case, the phrase "this paragraph" in paragraph (30) of that Article is deemed to be replaced with "this paragraph or Article 53, paragraph (30) or (31) 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. 9 of 2009) (hereinafter in this Article referred to as the 'Former Act')", and the phrase "paragraph (30)" in paragraphs (41) and (42) of that Article is deemed to be replaced with "paragraph (30) or Article 53, paragraph (30) or (31) of the Former Act".
<sup>machine translation, not official</sup>

### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3</sup>

**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の解散（合併による解散を除く。以下この項において同じ。）による清算所得に対する事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部の分配又は引渡しにより納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、施行日前に開始した事業年度に係る法人の事業税及び施行日前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。
<sup>suppl-4211-9/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date and to enterprise tax on liquidation income (including corporate enterprise tax for the business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax payable upon distribution or delivery of part of the residual assets; the same applies hereinafter in this paragraph) arising from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph), and with regard to corporate enterprise tax for business years 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.
<sup>machine translation, not official</sup>

**第二項**  新法第七十二条の二十四の十の規定は、施行日以後にされる同条第二項の更正に係る同項に規定する仮装経理事業税額について適用し、施行日前にされた旧法に基づく仮装経理に係る更正（旧法第七十二条の二十四の十第一項に規定する更正又は同条第二項に規定する各事業年度の付加価値額、所得若しくは収入金額を減少させる更正をいう。次項において同じ。）により減少した付加価値割額、資本割額、所得割額又は収入割額については、なお従前の例による。
<sup>suppl-4211-9/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-2</sup>
The provisions of Article 72-24-10 of the New Act apply to the enterprise tax paid on fictitious accounting prescribed in paragraph (2) of that Article relating to a reassessment under that paragraph made on or after the Effective Date, and with regard to the value-added levy amount, capital levy amount, income levy amount or revenue levy amount reduced by a reassessment relating to fictitious accounting made under the Former Act before the Effective Date (meaning a reassessment prescribed in Article 72-24-10, paragraph (1) of the Former Act or a reassessment prescribed in paragraph (2) of that Article that reduces the value added, income or revenue for each business year; the same applies in the following paragraph), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  前項の規定にかかわらず、新法第七十二条の二十四の十の規定は、道府県知事が施行日前に旧法に基づく仮装経理に係る更正をした場合において、当該旧法に基づく仮装経理に係る更正を受けた法人につき施行日以後に同条第四項各号に掲げる事実が生じたときについても適用する。この場合において、同条第一項中「この項の規定」とあるのは「この項又は地方税法等の一部を改正する法律（平成二十一年法律第九号）第一条の規定による改正前の地方税法（以下この条において「旧法」という。）第七十二条の二十四の十第一項の規定」と、同条第三項及び第四項中「第一項」とあるのは「第一項又は旧法第七十二条の二十四の十第一項」とする。
<sup>suppl-4211-9/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-3</sup>
Notwithstanding the preceding paragraph, the provisions of Article 72-24-10 of the New Act also apply where a prefectural governor made a reassessment relating to fictitious accounting under the Former Act before the Effective Date and a fact listed in the items of paragraph (4) of that Article arises on or after the Effective Date with respect to the corporation that received that reassessment relating to fictitious accounting under the Former Act. In this case, the phrase "pursuant to this paragraph" in paragraph (1) of that Article is deemed to be replaced with "pursuant to this paragraph or Article 72-24-10, paragraph (1) 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. 9 of 2009) (hereinafter in this Article referred to as the 'Former Act')", and the phrase "paragraph (1)" in paragraphs (3) and (4) of that Article is deemed to be replaced with "paragraph (1) or Article 72-24-10, paragraph (1) of the Former Act".
<sup>machine translation, not official</sup>

### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4</sup>

**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。
<sup>suppl-4211-9/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  附則第一条第五号に定める日前の旧法第七十三条の五第一項、第七十三条の二十七の六第一項及び第二項、第七十三条の二十七の七第二項及び第三項、附則第十一条第六項、第二十二項及び第二十六項並びに附則第十一条の七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。
<sup>suppl-4211-9/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-2</sup>
With regard to real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-5, paragraph (1), Article 73-27-6, paragraphs (1) and (2), Article 73-27-7, paragraphs (2) and (3), and Article 11, paragraphs (6), (22) and (26) and Article 11-7 of the Supplementary Provisions of the Former Act before the date provided for in Article 1, item (v) of the Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  旧法第七十三条の五第一項の規定は、農地法等の一部を改正する法律（平成二十一年法律第五十七号。以下この項において「農地法等改正法」という。）の施行の際現に農地法等改正法第一条の規定による改正前の農地法（昭和二十七年法律第二百二十九号。以下この項において「旧農地法」という。）第七十八条第一項の規定により農林水産大臣が管理している土地（旧農地法第五十九条第一項の規定により買収した土地を除く。）が農地法等改正法附則第五条の規定によりなお従前の例によることとされる旧農地法第三十六条、農地法等改正法附則第八条第二項若しくは第三項又は同条第四項の規定によりなお効力を有することとされる旧農地法第八十条第二項の規定によって国から売り渡され、又は売り払われた場合における当該土地の取得に対する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、旧法第七十三条の五第一項中「農地法第三十六条、第六十一条又は第八十条第二項」とあるのは、「農地法等の一部を改正する法律（平成二十一年法律第五十七号。以下この項において「農地法等改正法」という。）附則第五条の規定によりなお従前の例によることとされる農地法等改正法第一条の規定による改正前の農地法（以下この項において「旧農地法」という。）第三十六条、農地法等改正法附則第八条第二項若しくは第三項又は同条第四項の規定によりなお効力を有することとされる旧農地法第八十条第二項」とする。
<sup>suppl-4211-9/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-3</sup>
The provisions of Article 73-5, paragraph (1) of the Former Act remain in force with regard to real property acquisition tax on the acquisition of land that, at the time of the enforcement of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009; hereinafter in this paragraph referred to as the "Cropland Act, etc. Amendment Act"), is under the management of the Minister of Agriculture, Forestry and Fisheries pursuant to Article 78, paragraph (1) of the Cropland Act (Act No. 229 of 1952) prior to amendment by the provisions of Article 1 of the Cropland Act, etc. Amendment Act (hereinafter in this paragraph referred to as the "Former Cropland Act") (excluding land purchased pursuant to Article 59, paragraph (1) of the Former Cropland Act), where that land has been sold or sold off by the State pursuant to Article 36 of the Former Cropland Act, which is to be governed by the provisions then in force pursuant to Article 5 of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, Article 8, paragraph (2) or (3) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, or Article 80, paragraph (2) of the Former Cropland Act, which is to remain in force pursuant to Article 8, paragraph (4) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act. In this case, the phrase "Article 36, Article 61 or Article 80, paragraph (2) of the Cropland Act" in Article 73-5, paragraph (1) of the Former Act is deemed to be replaced with "Article 36 of the Cropland Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009; hereinafter in this paragraph referred to as the 'Cropland Act, etc. Amendment Act') (hereinafter in this paragraph referred to as the 'Former Cropland Act'), which is to be governed by the provisions then in force pursuant to Article 5 of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, Article 8, paragraph (2) or (3) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, or Article 80, paragraph (2) of the Former Cropland Act, which is to remain in force pursuant to Article 8, paragraph (4) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act".
<sup>machine translation, not official</sup>

**第四項**  施行日前に旧法附則第十一条の四第五項の表の中欄に掲げる認定がされた同表の上欄に掲げる計画に従って事業の譲渡を受けた同表の下欄に掲げる者又は当該計画（同表第三号の上欄に掲げる計画を除く。）に従って同表の下欄に掲げる者から事業の譲渡を受けた者が同項に規定する不動産を取得した場合における当該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、なお従前の例による。
<sup>suppl-4211-9/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-4</sup>
With regard to real property acquisition tax to be imposed on the acquisition of real property prescribed in Article 11-4, paragraph (5) of the Supplementary Provisions of the Former Act by a person listed in the right-hand column of the table in that paragraph who has received a transfer of business in accordance with a plan listed in the left-hand column of that table for which a certification listed in the middle column of that table was made before the Effective Date, or by a person who has received a transfer of business from a person listed in the right-hand column of that table in accordance with that plan (excluding a plan listed in the left-hand column of item (iii) of that table), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  新法附則第十二条の規定は、附則第一条第五号に定める日以後の新法附則第十二条第一項に規定する農地、採草放牧地及び準農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、同日前の旧法附則第十二条第一項に規定する農地、採草放牧地及び準農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。
<sup>suppl-4211-9/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-5</sup>
The provisions of Article 12 of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the New Act on or after the date provided for in Article 1, item (v) of the Supplementary Provisions, and with regard to real property acquisition tax imposed on the acquisition of farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the Former Act before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-5</sup>

**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。
<sup>suppl-4211-9/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-5/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第六条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6</sup>

**第一項**  新法の規定中軽油引取税に関する部分は、施行日以後に新法第百四十四条の二第一項若しくは第二項に規定する軽油の引取り、同条第三項の燃料炭化水素油の販売、同条第四項の軽油若しくは燃料炭化水素油の販売、同条第五項の炭化水素油の消費若しくは新法第百四十四条の三第一項各号（第三号又は第四号を除く。）の軽油の消費、譲渡若しくは輸入が行われた場合又は施行日以後に軽油引取税の特別徴収義務者が新法第百四十四条の二第六項の規定に該当するに至った場合において課すべき軽油引取税について適用する。
<sup>suppl-4211-9/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-1</sup>
The provisions of the New Act relating to light oil delivery tax apply to light oil delivery tax to be imposed where, on or after the Effective Date, the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the New Act, the sale of fuel hydrocarbon oil under paragraph (3) of that Article, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, or the consumption, transfer or import of light oil under the items of Article 144-3, paragraph (1) of the New Act (excluding item (iii) or (iv)) takes place, or where, on or after the Effective Date, a special collection agent for light oil delivery tax comes to fall under Article 144-2, paragraph (6) of the New Act.
<sup>machine translation, not official</sup>

**第二項**  施行日前に旧法第七百条の三第一項若しくは第二項に規定する軽油の引取り、同条第三項の燃料炭化水素油の販売、同条第四項の軽油若しくは燃料炭化水素油の販売、同条第五項の炭化水素油の消費若しくは旧法第七百条の四第一項各号（第三号又は第四号を除く。）の軽油の消費、譲渡若しくは輸入が行われた場合又は施行日前に軽油引取税の特別徴収義務者が旧法第七百条の三第六項の規定に該当するに至った場合において課する軽油引取税については、なお従前の例による。
<sup>suppl-4211-9/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-2</sup>
With regard to light oil delivery tax imposed where, before the Effective Date, the taking delivery of light oil prescribed in Article 700-3, paragraph (1) or (2) of the Former Act, the sale of fuel hydrocarbon oil under paragraph (3) of that Article, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, or the consumption, transfer or import of light oil under the items of Article 700-4, paragraph (1) of the Former Act (excluding item (iii) or (iv)) took place, or where, before the Effective Date, a special collection agent for light oil delivery tax came to fall under Article 700-3, paragraph (6) of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  この法律の施行の際現にされている旧法第七百条の六の二第一項の規定による元売業者の指定の申請は、新法第百四十四条の七第一項の規定による元売業者の指定の申請とみなす。
<sup>suppl-4211-9/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-3</sup>
An application for designation as a primary distributor under Article 700-6-2, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a primary distributor under Article 144-7, paragraph (1) of the New Act.
<sup>machine translation, not official</sup>

**第四項**  この法律の施行の際現に旧法第七百条の六の二第一項の規定により元売業者の指定を受けている者に係る同項の規定による当該元売業者の指定は、新法第百四十四条の七第一項の規定による元売業者の指定とみなす。
<sup>suppl-4211-9/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-4</sup>
The designation as a primary distributor under Article 700-6-2, paragraph (1) of the Former Act of a person actually designated as a primary distributor under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a primary distributor under Article 144-7, paragraph (1) of the New Act.
<sup>machine translation, not official</sup>

**第五項**  この法律の施行の際現にされている旧法第七百条の六の三第一項の規定による仮特約業者の指定の申請は、新法第百四十四条の八第一項の規定による仮特約業者の指定の申請とみなす。
<sup>suppl-4211-9/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-5</sup>
An application for designation as a provisional contracted dealer under Article 700-6-3, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a provisional contracted dealer under Article 144-8, paragraph (1) of the New Act.
<sup>machine translation, not official</sup>

**第六項**  この法律の施行の際現に旧法第七百条の六の三第一項の規定により仮特約業者の指定を受けている者に係る同項の規定による当該仮特約業者の指定は、新法第百四十四条の八第一項の規定による仮特約業者の指定とみなす。
<sup>suppl-4211-9/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-6</sup>
The designation as a provisional contracted dealer under Article 700-6-3, paragraph (1) of the Former Act of a person actually designated as a provisional contracted dealer under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a provisional contracted dealer under Article 144-8, paragraph (1) of the New Act.
<sup>machine translation, not official</sup>

**第七項**  この法律の施行の際現にされている旧法第七百条の六の四第一項の規定による特約業者の指定の申請は、新法第百四十四条の九第一項の規定による特約業者の指定の申請とみなす。
<sup>suppl-4211-9/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-7</sup>
An application for designation as a contracted dealer under Article 700-6-4, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a contracted dealer under Article 144-9, paragraph (1) of the New Act.
<sup>machine translation, not official</sup>

**第八項**  この法律の施行の際現に旧法第七百条の六の四第一項の規定により特約業者の指定を受けている者に係る同項の規定による当該特約業者の指定は、新法第百四十四条の九第一項の規定による特約業者の指定とみなす。
<sup>suppl-4211-9/art-6/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-8</sup>
The designation as a contracted dealer under Article 700-6-4, paragraph (1) of the Former Act of a person actually designated as a contracted dealer under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a contracted dealer under Article 144-9, paragraph (1) of the New Act.
<sup>machine translation, not official</sup>

**第九項**  この法律の施行の際現にされている旧法第七百条の十一の二第一項の規定による特別徴収義務者の登録の申請は、新法第百四十四条の十五第一項の規定による特別徴収義務者の登録の申請とみなす。
<sup>suppl-4211-9/art-6/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-9</sup>
An application for registration as a special collection agent under Article 700-11-2, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for registration as a special collection agent under Article 144-15, paragraph (1) of the New Act.
<sup>machine translation, not official</sup>

**第十項**  この法律の施行の際現に旧法第七百条の十一の二第二項の規定により登録特別徴収義務者の登録を受けている者に係る同項の規定による当該登録特別徴収義務者の登録は、新法第百四十四条の十五第二項の規定による登録特別徴収義務者の登録とみなす。
<sup>suppl-4211-9/art-6/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-10</sup>
The registration as a registered special collection agent under Article 700-11-2, paragraph (2) of the Former Act of a person actually registered as a registered special collection agent under that paragraph at the time of the enforcement of this Act is deemed to be a registration as a registered special collection agent under Article 144-15, paragraph (2) of the New Act.
<sup>machine translation, not official</sup>

**第十一項**  この法律の施行の際現にされている旧法第七百条の十一の二第三項の規定による登録特別徴収義務者の登録の消除の申請は、新法第百四十四条の十五第三項の規定による登録特別徴収義務者の登録の消除の申請とみなす。
<sup>suppl-4211-9/art-6/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-11</sup>
An application for cancellation of the registration of a registered special collection agent under Article 700-11-2, paragraph (3) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for cancellation of the registration of a registered special collection agent under Article 144-15, paragraph (3) of the New Act.
<sup>machine translation, not official</sup>

**第十二項**  この法律の施行の際現に旧法第七百条の十二第一項の規定により交付を受けている証票は、新法第百四十四条の十六第一項の規定により交付を受けた証票とみなす。
<sup>suppl-4211-9/art-6/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-12</sup>
A certificate actually issued under Article 700-12, paragraph (1) of the Former Act at the time of the enforcement of this Act is deemed to be a certificate issued under Article 144-16, paragraph (1) of the New Act.
<sup>machine translation, not official</sup>

**第十三項**  この法律の施行の際現に旧法第七百条の十四の三の規定により提供されている担保は、新法第百四十四条の二十の規定により提供された担保とみなす。
<sup>suppl-4211-9/art-6/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-13</sup>
Security actually provided under Article 700-14-3 of the Former Act at the time of the enforcement of this Act is deemed to be security provided under Article 144-20 of the New Act.
<sup>machine translation, not official</sup>

**第十四項**  この法律の施行の際現にされている旧法第七百条の十五第一項の規定による免税証の交付の申請は、新法第百四十四条の六に規定する用途に係る免税証の交付の申請にあっては新法第百四十四条の二十一第一項の規定による免税証の交付の申請と、新法附則第十二条の二の四第一項各号に掲げる用途に係る免税証の交付の申請にあっては同条第二項において読み替えて準用する新法第百四十四条の二十一第一項の規定による免税証の交付の申請とみなす。
<sup>suppl-4211-9/art-6/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-14</sup>
An application for the issuance of a tax exemption certificate under Article 700-15, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be, in the case of an application relating to a use prescribed in Article 144-6 of the New Act, an application for the issuance of a tax exemption certificate under Article 144-21, paragraph (1) of the New Act, and, in the case of an application relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, an application for the issuance of a tax exemption certificate under Article 144-21, paragraph (1) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act.
<sup>machine translation, not official</sup>

**第十五項**  この法律の施行の際現に旧法第七百条の十五第一項の規定により交付を受けている免税証は、新法第百四十四条の六に規定する用途に係る免税証にあっては新法第百四十四条の二十一第一項の規定により交付を受けた免税証と、新法附則第十二条の二の四第一項各号に掲げる用途に係る免税証にあっては同条第二項において読み替えて準用する新法第百四十四条の二十一第一項の規定により交付を受けた免税証とみなす。
<sup>suppl-4211-9/art-6/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-15</sup>
A tax exemption certificate actually issued under Article 700-15, paragraph (1) of the Former Act at the time of the enforcement of this Act is deemed to be, in the case of a tax exemption certificate relating to a use prescribed in Article 144-6 of the New Act, a tax exemption certificate issued under Article 144-21, paragraph (1) of the New Act, and, in the case of a tax exemption certificate relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, a tax exemption certificate issued under Article 144-21, paragraph (1) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act.
<sup>machine translation, not official</sup>

**第十六項**  この法律の施行の際現に旧法第七百条の十五第二項の規定により交付を受けている免税軽油使用者証は、新法第百四十四条の六に規定する用途に係る免税軽油使用者証にあっては新法第百四十四条の二十一第二項の規定により交付を受けた免税軽油使用者証と、新法附則第十二条の二の四第一項各号に掲げる用途に係る免税軽油使用者証にあっては同条第二項において読み替えて準用する新法第百四十四条の二十一第二項の規定により交付を受けた免税軽油使用者証とみなす。
<sup>suppl-4211-9/art-6/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-16</sup>
A tax-exempt light oil user certificate actually issued under Article 700-15, paragraph (2) of the Former Act at the time of the enforcement of this Act is deemed to be, in the case of a tax-exempt light oil user certificate relating to a use prescribed in Article 144-6 of the New Act, a tax-exempt light oil user certificate issued under Article 144-21, paragraph (2) of the New Act, and, in the case of a tax-exempt light oil user certificate relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, a tax-exempt light oil user certificate issued under Article 144-21, paragraph (2) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act.
<sup>machine translation, not official</sup>

**第十七項**  この法律の施行の際現に旧法第七百条の二十二の二第一項の規定により道府県知事の承認を受けている者に係る同項の規定による当該道府県知事の承認は、新法第百四十四条の三十二第一項の規定による道府県知事の承認とみなす。
<sup>suppl-4211-9/art-6/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-17</sup>
The approval of the prefectural governor under Article 700-22-2, paragraph (1) of the Former Act of a person actually approved by the prefectural governor under that paragraph at the time of the enforcement of this Act is deemed to be an approval of the prefectural governor under Article 144-32, paragraph (1) of the New Act.
<sup>machine translation, not official</sup>

**第十八項**  この法律の施行の際現に旧法第七百条の二十二の二第四項の規定により交付を受けている製造等承認証は、新法第百四十四条の三十二第四項の規定により交付を受けた製造等承認証とみなす。
<sup>suppl-4211-9/art-6/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-18</sup>
A certificate of approval for manufacture, etc. actually issued under Article 700-22-2, paragraph (4) of the Former Act at the time of the enforcement of this Act is deemed to be a certificate of approval for manufacture, etc. issued under Article 144-32, paragraph (4) of the New Act.
<sup>machine translation, not official</sup>

**第十九項**  施行日前に新法第百四十四条の三十四第一項に規定する元売業者、特約業者、石油製品販売業者及び軽油製造業者等が旧法第七百条の二十二の四第一項から第三項までの規定によりした届出は、新法第百四十四条の三十四第一項から第三項までの規定によりした届出とみなす。
<sup>suppl-4211-9/art-6/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-19</sup>
A notification made before the Effective Date by a primary distributor, contracted dealer, petroleum product seller, light oil manufacturer, etc. prescribed in Article 144-34, paragraph (1) of the New Act under Article 700-22-4, paragraphs (1) through (3) of the Former Act is deemed to be a notification made under Article 144-34, paragraphs (1) through (3) of the New Act.
<sup>machine translation, not official</sup>

### 第七条（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-4211-9/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7</sup>

**第一項**  新法附則第五条の四第八項の規定は、平成二十二年度以後の年度分の個人の市町村民税について適用し、平成二十一年度分までの個人の市町村民税に係る同項に規定する市町村民税住宅借入金等特別税額控除申告書の提出については、なお従前の例による。
<sup>suppl-4211-9/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-1</sup>
The provisions of Article 5-4, paragraph (8) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2010 and subsequent fiscal years, and with regard to the filing of the municipal inhabitant tax housing loan, etc. special tax credit return prescribed in that paragraph relating to individual municipal inhabitant tax up to fiscal 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第三百二十一条の八第三十項及び第三十六項から第四十項まで並びに附則第八条の二第三項（新法第三百二十一条の八の規定に係る部分に限る。次項において同じ。）の規定は、施行日以後にされる新法第三百二十一条の八第三十六項の市町村長の更正に係る同項に規定する仮装経理法人税割額について適用し、施行日前にされた旧法に基づく仮装経理に係る更正（旧法第三百二十一条の八第三十項又は第三十一項の市町村長の更正をいう。次項において同じ。）により減少した法人税割額については、なお従前の例による。
<sup>suppl-4211-9/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-2</sup>
The provisions of Article 321-8, paragraph (30) and paragraphs (36) through (40) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 321-8 of the New Act; the same applies in the following paragraph) apply to the corporation tax levy amount paid on fictitious accounting prescribed in Article 321-8, paragraph (36) of the New Act relating to a reassessment by the mayor of a municipality under that paragraph made on or after the Effective Date, and with regard to the corporation tax levy amount reduced by a reassessment relating to fictitious accounting made under the Former Act before the Effective Date (meaning a reassessment by the mayor of a municipality under Article 321-8, paragraph (30) or (31) of the Former Act; the same applies in the following paragraph), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  前項の規定にかかわらず、新法第三百二十一条の八第三十項及び第三十六項から第四十項まで並びに附則第八条の二第三項の規定は、市町村長が施行日前に旧法に基づく仮装経理に係る更正をした場合において、当該旧法に基づく仮装経理に係る更正を受けた法人につき施行日以後に新法第三百二十一条の八第三十八項各号に掲げる事実が生じたときについても適用する。この場合において、同条第三十項中「この項」とあるのは「この項又は地方税法等の一部を改正する法律（平成二十一年法律第九号）第一条の規定による改正前の地方税法（以下この条において「旧法」という。）第三百二十一条の八第三十項若しくは第三十一項」と、同条第三十七項及び第三十八項中「第三十項」とあるのは「第三十項又は旧法第三百二十一条の八第三十項若しくは第三十一項」とする。
<sup>suppl-4211-9/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-3</sup>
Notwithstanding the preceding paragraph, the provisions of Article 321-8, paragraph (30) and paragraphs (36) through (40) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act also apply where the mayor of a municipality made a reassessment relating to fictitious accounting under the Former Act before the Effective Date and a fact listed in the items of Article 321-8, paragraph (38) of the New Act arises on or after the Effective Date with respect to the corporation that received that reassessment relating to fictitious accounting under the Former Act. In this case, the phrase "this paragraph" in paragraph (30) of that Article is deemed to be replaced with "this paragraph or Article 321-8, paragraph (30) or (31) 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. 9 of 2009) (hereinafter in this Article referred to as the 'Former Act')", and the phrase "paragraph (30)" in paragraphs (37) and (38) of that Article is deemed to be replaced with "paragraph (30) or Article 321-8, paragraph (30) or (31) of the Former Act".
<sup>machine translation, not official</sup>

### 第八条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8</sup>

**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、平成二十一年度以後の年度分の固定資産税について適用し、平成二十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。
<sup>suppl-4211-9/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2009 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2008, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第三百四十三条第五項の規定は、附則第一条第五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後の年度分の固定資産税について適用し、当該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。
<sup>suppl-4211-9/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-2</sup>
The provisions of Article 343, paragraph (5) 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 date provided for in Article 1, item (v) of the Supplementary Provisions (or, if that date is January 1, that day) and subsequent fiscal years, and with regard to fixed assets tax up to the fiscal year preceding that fiscal year, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  施行日前に敷設された旧法第三百四十九条の三第二項に規定する鉄道に係る同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。
<sup>suppl-4211-9/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-3</sup>
With regard to fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (2) of the Former Act that pertain to a railway prescribed in that paragraph and were laid before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  平成十九年四月一日から平成二十一年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第二項に規定する特定倉庫、附属機械設備及び特定上屋に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4211-9/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-4</sup>
With regard to fixed assets tax imposed on specified warehouses, ancillary machinery and equipment, and specified sheds prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were newly constructed or expanded during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  平成二十年四月一日から平成二十一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。
<sup>suppl-4211-9/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-5</sup>
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2008 to March 31, 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  平成十九年四月一日から平成二十一年三月三十一日までの間に新設された旧法附則第十五条第十八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。
<sup>suppl-4211-9/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-6</sup>
With regard to fixed assets tax imposed on facilities prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  平成九年四月一日から平成二十一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二十九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。
<sup>suppl-4211-9/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-7</sup>
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1997 to March 31, 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  平成十四年四月一日から平成二十一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三十一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。
<sup>suppl-4211-9/art-8/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-8</sup>
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  平成十九年四月一日から平成二十一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四十二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。
<sup>suppl-4211-9/art-8/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-9</sup>
With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (42) of the Supplementary Provisions of the Former Act that was installed during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十項**  平成十六年四月一日から平成二十一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四十五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。
<sup>suppl-4211-9/art-8/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-10</sup>
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十一項**  平成十九年四月一日から平成二十一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四十六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。
<sup>suppl-4211-9/art-8/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-11</sup>
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十二項**  平成十八年四月一日から平成二十年九月三十日までの間に取得された旧法附則第十五条第四十九項に規定する基準適合表示車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。
<sup>suppl-4211-9/art-8/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-12</sup>
With regard to fixed assets tax imposed on standard-compliance labeled vehicles prescribed in Article 15, paragraph (49) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to September 30, 2008, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十三項**  平成十八年四月一日から平成二十一年三月三十一日までの間に新築された旧法附則第十五条の八第一項に規定す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。
<sup>suppl-4211-9/art-8/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-13</sup>
With regard to fixed assets tax imposed on rental housing prescribed in Article 15-8, paragraph (1) of the Supplementary Provisions of the Former Act that was newly constructed during the period from April 1, 2006 to March 31, 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十四項**  平成十六年十月二十三日から平成二十一年三月三十一日までの間に取得され、又は改良された旧法附則第十六条の二第十四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。
<sup>suppl-4211-9/art-8/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-14</sup>
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from October 23, 2004 to March 31, 2009, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九条（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.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9</sup>

**第一項**  市町村は、平成二十一年度から平成二十三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（新法附則第二十一条の二第二項において準用する場合を含む。）及び第二十五条の三（新法附則第二十七条の四の二第二項において準用する場合を含む。）の規定を適用しないことができる。
<sup>suppl-4211-9/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-1</sup>
A municipality may, as provided by Municipal Ordinance, decline to apply the provisions of Article 18-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and Article 25-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act) with regard to fixed assets tax and city planning tax for each of fiscal 2009 through fiscal 2011.
<sup>machine translation, not official</sup>

**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二十一年度から平成二十三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（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
<sup>suppl-4211-9/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-2</sup>
In the case referred to in the preceding paragraph, with regard to fixed assets tax for each fiscal year (fiscal 2009 through fiscal 2011) on building land, etc. listed in Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act that falls 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 on the assessment date for each of fiscal 2009 through fiscal 2011 (excluding building land, etc. to which the provisions of the following paragraph apply) and that, on the assessment date for the fiscal year preceding each such fiscal year, fell under the building land, etc. listed in the right-hand column of that table (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 (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the assumption that the change-of-use building land, etc. was building land, etc. listed in the left-hand column of that table, respectively, on the assessment date for the fiscal year preceding each such fiscal year.
<sup>machine translation, not official</sup>

**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二十一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「平成二十一年度の宅地等」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二十二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「平成二十二年度の宅地等」という。）又は同条第七項第四号に掲げる宅地等で平成二十三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「平成二十三年度の宅地等」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。以下この項において同じ。）が平成二十一年度の宅地等にあっては平成二十年度、平成二十二年度の宅地等にあっては平成二十一年度、平成二十三年度の宅地等にあっては平成二十二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二十一年度の宅地等にあっては平成二十一年度分、平成二十二年度の宅地等にあっては平成二十二年度分、平成二十三年度の宅地等にあっては平成二十三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（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
<sup>suppl-4211-9/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-3</sup>
In the case referred to in paragraph (1), with regard to fixed assets tax for fiscal 2009 for fiscal 2009 building land, etc., for fiscal 2010 for fiscal 2010 building land, etc., and for fiscal 2011 for fiscal 2011 building land, etc., being building land, etc. listed in Article 18, paragraph (7), item (ii) of the Supplementary Provisions of the New Act that falls 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 on the assessment date for fiscal 2009 (hereinafter in this paragraph referred to as "fiscal 2009 building land, etc."), building land, etc. listed in Article 18, paragraph (7), item (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of that table on the assessment date for fiscal 2010 (hereinafter in this paragraph referred to as "fiscal 2010 building land, etc."), or building land, etc. listed in Article 18, paragraph (7), item (iv) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of that table on the assessment date for fiscal 2011 (hereinafter in this paragraph referred to as "fiscal 2011 building land, etc."), of which the similar land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter in this paragraph) of that building land, etc. fell under the building land, etc. listed in the right-hand column of that table on the assessment date for fiscal 2008 in the case of fiscal 2009 building land, etc., for fiscal 2009 in the case of fiscal 2010 building land, etc., and for fiscal 2010 in the case of fiscal 2011 building land, etc. (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the assumption that the similar land was building land, etc. listed in the left-hand column of that table, respectively, on the assessment date for the previous fiscal year.
<sup>machine translation, not official</sup>

**第四項**  第一項の場合には、平成二十一年度から平成二十三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及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）並びに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。
<sup>suppl-4211-9/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-4</sup>
In the case referred to in paragraph (1), for the purpose of applying the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and the preceding two paragraphs to fixed assets tax for each of fiscal 2009 through fiscal 2011 on building land, etc. that, on the assessment date for each such fiscal year, has 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 the "part that is small-scale residential land"), the part that is general residential land prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as the "part that is general residential land"), and the part that is non-residential building land, etc. prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as the "part that is non-residential building land, etc."), the part that is small-scale residential land, the part that is general residential land, or the part that is non-residential building land, etc. is deemed to be a single parcel of building land, etc. in each case.
<sup>machine translation, not official</sup>

**第五項**  前三項の規定は、平成二十一年度から平成二十三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又は第二十七条の四の二第二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、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」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又は第二十七条の四の二第二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又は第二十七条の四の二第二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、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、前項中「及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「、第二十五条及び第二十七条の四の二」と読み替えるものとする。
<sup>suppl-4211-9/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-5</sup>
The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal year 2009 through fiscal year 2011. In this case, the phrase "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions" in paragraph (2) is deemed to be replaced with "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act as the terms are replaced in Article 25, paragraph (7) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the phrase "Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" in that paragraph is deemed to be replaced with "Article 17 and Article 25 or 27-4-2 of the Supplementary Provisions of the New Act", 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 the terms are replaced in Article 25, paragraph (7) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the phrase "Article 18, paragraph (7), item (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (7), item (iii) of the Supplementary Provisions of the New Act as the terms are replaced in Article 25, paragraph (7) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the phrase "Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" in that paragraph is deemed to be replaced with "Article 17 and Article 25 or 27-4-2 of the Supplementary Provisions of the New Act", and in paragraph (4), the phrase "and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" is deemed to be replaced with ", 25 and 27-4-2 of the Supplementary Provisions of the New Act".
<sup>machine translation, not official</sup>

### 第十条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-10</sup>

**第一項**  次項に定めるものを除き、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二十一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二十一年前の年分の個人の事業及び平成二十一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。
<sup>suppl-4211-9/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-10/par-1</sup>
Except as provided for in the following paragraph, the provisions of the New Act relating to 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 year 2009 and thereafter (excluding the business of an individual discontinued before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of a corporation for business years that ended before the Effective Date, on the business of an individual for years before 2009, and on the business of an individual for the year 2009 that was discontinued before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  旧法附則第三十九条第七項に規定する事業（同項に規定する同意計画の公表の日から平成二十一年三月三十一日までの間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。）に対して課する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。
<sup>suppl-4211-9/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-10/par-2</sup>
The provisions then in force continue to govern the calculation of the floor area of places of business that is to be the tax base of the asset levy among business office tax imposed on the business prescribed in Article 39, paragraph (7) of the Supplementary Provisions of the Former Act (limited to the business conducted at places of business, etc. prescribed in that paragraph that were newly established during the period from the date of public notice of the consent plan prescribed in that paragraph to March 31, 2009).
<sup>machine translation, not official</sup>

### 第十一条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-11</sup>

**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、平成二十一年度以後の年度分の都市計画税について適用し、平成二十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。
<sup>suppl-4211-9/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-11/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal year 2009 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2008.
<sup>machine translation, not official</sup>

**第二項**  平成十九年四月一日から平成二十一年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第二項に規定する特定倉庫及び特定上屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-4211-9/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-11/par-2</sup>
The provisions then in force continue to govern city planning tax imposed on specified warehouses and specified sheds prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from April 1, 2007 to March 31, 2009.
<sup>machine translation, not official</sup>

**第三項**  平成十六年四月一日から平成二十一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四十五項に規定する家屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-4211-9/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-11/par-3</sup>
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2009.
<sup>machine translation, not official</sup>

**第四項**  平成十九年四月一日から平成二十一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四十六項に規定する家屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-4211-9/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-11/par-4</sup>
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2007 to March 31, 2009.
<sup>machine translation, not official</sup>

### 第十二条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-12</sup>

**第一項**  新法第七百三条の五第二項の規定は、平成二十一年度以後の年度分の国民健康保険税について適用し、平成二十年度分までの国民健康保険税については、なお従前の例による。
<sup>suppl-4211-9/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-12/par-1</sup>
The provisions of Article 703-5, paragraph (2) of the New Act apply to national health insurance tax for fiscal year 2009 and thereafter, and the provisions then in force continue to govern national health insurance tax up to and including fiscal year 2008.
<sup>machine translation, not official</sup>

### 第十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-13</sup>

**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。
<sup>suppl-4211-9/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-13/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第十八条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-9/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-18</sup>

**第一項**  この法律の公布の日が附則第一条本文に規定する日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4211-9/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-18/par-1</sup>
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after the date prescribed in the main clause of Article 1 of the Supplementary Provisions (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十九条
<sup>suppl-4211-9/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-19</sup>

**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。
<sup>suppl-4211-9/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-19/par-1</sup>
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.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4211-9/art-1/par-1/item-2: 次条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4211-9/art-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-1
- suppl-4211-9/art-1/par-1/item-2: 附則第七条第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4211-9/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-1
- suppl-4211-9/art-1/par-1/item-5: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4211-9/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-2
- suppl-4211-9/art-1/par-1/item-5: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4211-9/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-3
- suppl-4211-9/art-1/par-1/item-5: 第五項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4211-9/art-4/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-5
- suppl-4211-9/art-1/par-1/item-5: 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-4211-9/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-2
- suppl-4211-9/art-2/par-1: 附則第五条の四第三項 → 地方税法 附則第五条の四第三項 (Supplementary Provisions, Article 5-4, paragraph (3)), suppl-3251-226/art-5-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-4/par-3
- suppl-4211-9/art-2/par-2: 第四十項から第四十四項まで → 地方税法 第五十三条第六十二項 (Article 53, paragraph (62)), art-53/par-62 — https://japanlaw.org/ja/local-tax-act/art-53/par-62 · https://japanlaw.org/l/325AC0000000226/art-53/par-62
- suppl-4211-9/art-2/par-2: 第四十項から第四十四項まで → 地方税法 第五十三条第六十三項 (Article 53, paragraph (63)), art-53/par-63 — https://japanlaw.org/ja/local-tax-act/art-53/par-63 · https://japanlaw.org/l/325AC0000000226/art-53/par-63
- suppl-4211-9/art-2/par-2: 第四十項から第四十四項まで → 地方税法 第五十三条第六十四項 (Article 53, paragraph (64)), art-53/par-64 — https://japanlaw.org/ja/local-tax-act/art-53/par-64 · https://japanlaw.org/l/325AC0000000226/art-53/par-64
- suppl-4211-9/art-2/par-2: 第四十項から第四十四項まで → 地方税法 第五十三条第八十二項 (Article 53, paragraph (82)), art-53/par-82 — https://japanlaw.org/ja/local-tax-act/art-53/par-82 · https://japanlaw.org/l/325AC0000000226/art-53/par-82
- suppl-4211-9/art-2/par-2: 新法第五十三条 → 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-4211-9/art-2/par-2: 次項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4211-9/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-3
- suppl-4211-9/art-2/par-3: 前項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4211-9/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-2
- suppl-4211-9/art-2/par-3: 第四十項から第四十四項まで → 地方税法 第五十三条第六十二項 (Article 53, paragraph (62)), art-53/par-62 — https://japanlaw.org/ja/local-tax-act/art-53/par-62 · https://japanlaw.org/l/325AC0000000226/art-53/par-62
- suppl-4211-9/art-2/par-3: 第四十項から第四十四項まで → 地方税法 第五十三条第六十三項 (Article 53, paragraph (63)), art-53/par-63 — https://japanlaw.org/ja/local-tax-act/art-53/par-63 · https://japanlaw.org/l/325AC0000000226/art-53/par-63
- suppl-4211-9/art-2/par-3: 第四十項から第四十四項まで → 地方税法 第五十三条第六十四項 (Article 53, paragraph (64)), art-53/par-64 — https://japanlaw.org/ja/local-tax-act/art-53/par-64 · https://japanlaw.org/l/325AC0000000226/art-53/par-64
- suppl-4211-9/art-2/par-3: 第四十項から第四十四項まで → 地方税法 第五十三条第八十二項 (Article 53, paragraph (82)), art-53/par-82 — https://japanlaw.org/ja/local-tax-act/art-53/par-82 · https://japanlaw.org/l/325AC0000000226/art-53/par-82
- suppl-4211-9/art-2/par-3: この条 → 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-4211-9/art-3/par-1: この項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4211-9/art-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-1
- suppl-4211-9/art-3/par-2: 新法第七十二条の二十四の十 → 地方税法 第七十二条の二十四の十 (Article 72-24-10), art-72-24-10 — https://japanlaw.org/ja/local-tax-act/art-72-24-10 · https://japanlaw.org/l/325AC0000000226/art-72-24-10
- suppl-4211-9/art-3/par-2: 同条第二項 → 地方税法 第七十二条の二十四の十第二項 (Article 72-24-10, paragraph (2)), art-72-24-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-24-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-2
- suppl-4211-9/art-3/par-2: 次項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4211-9/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-3
- suppl-4211-9/art-3/par-3: 前項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4211-9/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-2
- suppl-4211-9/art-3/par-3: 新法第七十二条の二十四の十 → 地方税法 第七十二条の二十四の十 (Article 72-24-10), art-72-24-10 — https://japanlaw.org/ja/local-tax-act/art-72-24-10 · https://japanlaw.org/l/325AC0000000226/art-72-24-10
- suppl-4211-9/art-3/par-3: 同条第四項 → 地方税法 第七十二条の二十四の十第四項 (Article 72-24-10, paragraph (4)), art-72-24-10/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-24-10/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-4
- suppl-4211-9/art-3/par-3: 同条第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-1
- suppl-4211-9/art-3/par-3: 同条第三項 → 地方税法 第七十二条の二十四の十第三項 (Article 72-24-10, paragraph (3)), art-72-24-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-24-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-3
- suppl-4211-9/art-4/par-2: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-9/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-5
- suppl-4211-9/art-4/par-3: 農地法第三十六条 → e-Gov law 327AC0000000229, 第三十六条 (Article 36), art-36 — not held in this collection
- suppl-4211-9/art-4/par-3: 第六十一条 → e-Gov law 327AC0000000229, 第六十一条 (Article 61), art-61 — not held in this collection
- suppl-4211-9/art-4/par-3: 第八十条第二項 → e-Gov law 327AC0000000229, 第八十条第二項 (Article 80, paragraph (2)), art-80/par-2 — not held in this collection
- suppl-4211-9/art-4/par-5: 新法附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3251-226/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12
- suppl-4211-9/art-4/par-5: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-9/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-5
- suppl-4211-9/art-4/par-5: 新法附則第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-1
- suppl-4211-9/art-6/par-1: 新法第百四十四条の二第一項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-1
- suppl-4211-9/art-6/par-1: 第二項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-2
- suppl-4211-9/art-6/par-1: 同条第三項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-3
- suppl-4211-9/art-6/par-1: 同条第四項 → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-144-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-4
- suppl-4211-9/art-6/par-1: 同条第五項 → 地方税法 第百四十四条の二第五項 (Article 144-2, paragraph (5)), art-144-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-144-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-5
- suppl-4211-9/art-6/par-1: 新法第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1
- suppl-4211-9/art-6/par-1: 第三号 → 地方税法 第百四十四条の三第一項第三号 (Article 144-3, paragraph (1), item (iii)), art-144-3/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-3
- suppl-4211-9/art-6/par-1: 第四号 → 地方税法 第百四十四条の三第一項第四号 (Article 144-3, paragraph (1), item (iv)), art-144-3/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-4
- suppl-4211-9/art-6/par-1: 新法第百四十四条の二第六項 → 地方税法 第百四十四条の二第六項 (Article 144-2, paragraph (6)), art-144-2/par-6 — https://japanlaw.org/ja/local-tax-act/art-144-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-6
- suppl-4211-9/art-6/par-3: 新法第百四十四条の七第一項 → 地方税法 第百四十四条の七第一項 (Article 144-7, paragraph (1)), art-144-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-1
- suppl-4211-9/art-6/par-4: 新法第百四十四条の七第一項 → 地方税法 第百四十四条の七第一項 (Article 144-7, paragraph (1)), art-144-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-1
- suppl-4211-9/art-6/par-5: 新法第百四十四条の八第一項 → 地方税法 第百四十四条の八第一項 (Article 144-8, paragraph (1)), art-144-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-1
- suppl-4211-9/art-6/par-6: 新法第百四十四条の八第一項 → 地方税法 第百四十四条の八第一項 (Article 144-8, paragraph (1)), art-144-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-1
- suppl-4211-9/art-6/par-7: 新法第百四十四条の九第一項 → 地方税法 第百四十四条の九第一項 (Article 144-9, paragraph (1)), art-144-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-1
- suppl-4211-9/art-6/par-8: 新法第百四十四条の九第一項 → 地方税法 第百四十四条の九第一項 (Article 144-9, paragraph (1)), art-144-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-1
- suppl-4211-9/art-6/par-9: 新法第百四十四条の十五第一項 → 地方税法 第百四十四条の十五第一項 (Article 144-15, paragraph (1)), art-144-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-15/par-1
- suppl-4211-9/art-6/par-10: 新法第百四十四条の十五第二項 → 地方税法 第百四十四条の十五第二項 (Article 144-15, paragraph (2)), art-144-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-15/par-2
- suppl-4211-9/art-6/par-11: 新法第百四十四条の十五第三項 → 地方税法 第百四十四条の十五第三項 (Article 144-15, paragraph (3)), art-144-15/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-15/par-3
- suppl-4211-9/art-6/par-12: 新法第百四十四条の十六第一項 → 地方税法 第百四十四条の十六第一項 (Article 144-16, paragraph (1)), art-144-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-16/par-1
- suppl-4211-9/art-6/par-13: 新法第百四十四条の二十 → 地方税法 第百四十四条の二十 (Article 144-20), art-144-20 — https://japanlaw.org/ja/local-tax-act/art-144-20 · https://japanlaw.org/l/325AC0000000226/art-144-20
- suppl-4211-9/art-6/par-14: 新法第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/art-144-6 · https://japanlaw.org/l/325AC0000000226/art-144-6
- suppl-4211-9/art-6/par-14: 新法第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1
- suppl-4211-9/art-6/par-15: 新法第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/art-144-6 · https://japanlaw.org/l/325AC0000000226/art-144-6
- suppl-4211-9/art-6/par-15: 新法第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1
- suppl-4211-9/art-6/par-16: 新法第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/art-144-6 · https://japanlaw.org/l/325AC0000000226/art-144-6
- suppl-4211-9/art-6/par-16: 新法第百四十四条の二十一第二項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-2
- suppl-4211-9/art-6/par-17: 新法第百四十四条の三十二第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1
- suppl-4211-9/art-6/par-18: 新法第百四十四条の三十二第四項 → 地方税法 第百四十四条の三十二第四項 (Article 144-32, paragraph (4)), art-144-32/par-4 — https://japanlaw.org/ja/local-tax-act/art-144-32/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-4
- suppl-4211-9/art-6/par-19: 新法第百四十四条の三十四第一項 → 地方税法 第百四十四条の三十四第一項 (Article 144-34, paragraph (1)), art-144-34/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-1
- suppl-4211-9/art-6/par-19: 新法第百四十四条の三十四第一項から第三項まで → 地方税法 第百四十四条の三十四第二項 (Article 144-34, paragraph (2)), art-144-34/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-2
- suppl-4211-9/art-6/par-19: 新法第百四十四条の三十四第一項から第三項まで → 地方税法 第百四十四条の三十四第三項 (Article 144-34, paragraph (3)), art-144-34/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-3
- suppl-4211-9/art-7/par-1: 新法附則第五条の四第八項 → 地方税法 附則第五条の四第八項 (Supplementary Provisions, Article 5-4, paragraph (8)), suppl-3251-226/art-5-4/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-4/par-8
- suppl-4211-9/art-7/par-2: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-42 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-42
- suppl-4211-9/art-7/par-2: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第六十項 (Article 321-8, paragraph (60)), art-321-8/par-60 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-60 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-60
- suppl-4211-9/art-7/par-2: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第六十一項 (Article 321-8, paragraph (61)), art-321-8/par-61 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-61 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-61
- suppl-4211-9/art-7/par-2: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第七十九項 (Article 321-8, paragraph (79)), art-321-8/par-79 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-79 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-79
- suppl-4211-9/art-7/par-2: 新法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-4211-9/art-7/par-2: 次項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4211-9/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-3
- suppl-4211-9/art-7/par-3: 前項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4211-9/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-2
- suppl-4211-9/art-7/par-3: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-42 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-42
- suppl-4211-9/art-7/par-3: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第六十項 (Article 321-8, paragraph (60)), art-321-8/par-60 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-60 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-60
- suppl-4211-9/art-7/par-3: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第六十一項 (Article 321-8, paragraph (61)), art-321-8/par-61 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-61 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-61
- suppl-4211-9/art-7/par-3: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第七十九項 (Article 321-8, paragraph (79)), art-321-8/par-79 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-79 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-79
- suppl-4211-9/art-7/par-3: この条 → 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-4211-9/art-8/par-2: 新法第三百四十三条第五項 → 地方税法 第三百四十三条第六項 (Article 343, paragraph (6)), art-343/par-6 — https://japanlaw.org/ja/local-tax-act/art-343/par-6 · https://japanlaw.org/l/325AC0000000226/art-343/par-6
- suppl-4211-9/art-8/par-2: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-9/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-5
- suppl-4211-9/art-9/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-4211-9/art-9/par-1: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4211-9/art-9/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-4211-9/art-9/par-1: 新法附則第二十七条の四の二第二項 → 地方税法 附則第二十七条の四の二第二項 (Supplementary Provisions, Article 27-4-2, paragraph (2)), suppl-3251-226/art-27-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-2
- suppl-4211-9/art-9/par-2: 前項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4211-9/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-1
- suppl-4211-9/art-9/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-4211-9/art-9/par-2: 次項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4211-9/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-3
- suppl-4211-9/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-4211-9/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-2
- suppl-4211-9/art-9/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-4211-9/art-9/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-4211-9/art-9/par-2: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4211-9/art-9/par-3: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4211-9/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-1
- suppl-4211-9/art-9/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-4211-9/art-9/par-3: この項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4211-9/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-3
- suppl-4211-9/art-9/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-4211-9/art-9/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-4211-9/art-9/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-4211-9/art-9/par-3: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4211-9/art-9/par-4: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4211-9/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-1
- suppl-4211-9/art-9/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-4211-9/art-9/par-4: この項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4211-9/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-4
- suppl-4211-9/art-9/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-4211-9/art-9/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-4211-9/art-9/par-4: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4211-9/art-9/par-4: 前二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4211-9/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-2
- suppl-4211-9/art-9/par-4: 前二項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4211-9/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-3
- suppl-4211-9/art-9/par-5: 前三項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4211-9/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-2
- suppl-4211-9/art-9/par-5: 前三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4211-9/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-3
- suppl-4211-9/art-9/par-5: 前三項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4211-9/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-4
- suppl-4211-9/art-9/par-5: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4211-9/art-10/par-1: 次項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4211-9/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-10/par-2
- suppl-4211-9/art-12/par-1: 新法第七百三条の五第二項 → 地方税法 第七百三条の五第二項 (Article 703-5, paragraph (2)), art-703-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-703-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-5/par-2
- suppl-4211-9/art-13/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4211-9/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1
- suppl-4211-9/art-18/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4211-9/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4211-9/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-10
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4211-9/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-11
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4211-9/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-12
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4211-9/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-13
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4211-9/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-18
- suppl-4211-9/art-19/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-4211-9/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4211-9/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4211-9/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4211-9/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-5
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4211-9/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4211-9/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4211-9/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8
- suppl-4211-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4211-9/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9

## Cited by

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

- 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-4211-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-2
- 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-4211-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-5
- 地方税法 附則第二条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-2
- 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-3
- 地方税法 附則第三条第一項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-1
- 地方税法 附則第三条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-2
- 地方税法 附則第三条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-3
- 地方税法 附則第四条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-2
- 地方税法 附則第四条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-5
- 地方税法 附則第七条第二項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-2
- 地方税法 附則第七条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-3
- 地方税法 附則第八条第二項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-2
- 地方税法 附則第九条第二項（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） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-2
- 地方税法 附則第九条第三項（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） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-3
- 地方税法 附則第九条第四項（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） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-4
- 地方税法 附則第九条第五項（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） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-9/par-5
- 地方税法 附則第十条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-10/par-1
- 地方税法 附則第十三条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-13/par-1
- 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-18/par-1
- 地方税法 附則第十九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-19/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-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-20261027T202151-331, 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-20261027T202151-331, 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-20261027T214204-262, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-278, 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