# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十二条 (Supplementary Provisions, Article 12)（市町村たばこ税に関する経過措置） — address `suppl-4221-4/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十二条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax caption: machine translation, not official suppl-4221-4/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12 **第一項** 平成二十二年十月一日（次項及び第三項において「指定日」という。）前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。 suppl-4221-4/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-1 The provisions then in force continue to govern municipal tobacco tax that was imposed, or should have been imposed, before October 1, 2010 (referred to as the "designated day" in the following paragraph and paragraph (3)). machine translation, not official **第二項** 指定日前に地方税法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等（同法第四百六十九条第一項第一号及び第二号に規定する売渡しを除く。）が行われた製造たばこを指定日に販売のため所持する卸売販売業者等（新法第四百六十五条第一項に規定する卸売販売業者等をいう。以下この項及び第七項において同じ。）又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第三十九条第一項の規定により製造たばこの製造者として当該製造たばこを指定日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを指定日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ税を課する。この場合における市町村たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率により市町村たばこ税を課する。 suppl-4221-4/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2 Where there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer that, on the designated day, holds for sale manufactured tobacco for which a sale under Article 465, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 469, paragraph (1), items (i) and (ii) of that Act), was made before the designated day, and those persons come to be subject to tobacco tax under Article 39, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act on the ground that, as manufacturers of manufactured tobacco, they are deemed to have removed that manufactured tobacco from their manufacturing sites of manufactured tobacco on the designated day, then, deeming those persons, as wholesale sellers, etc., to have sold that manufactured tobacco to a tobacco retailer on the designated day, municipal tobacco tax is imposed in the municipality in which is located, where those persons are wholesale sellers, etc., the storage place of that manufactured tobacco, or, where those persons are tobacco retailers, the business office of the tobacco retailer that directly manages that manufactured tobacco. In this case, the tax base of the municipal tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and municipal tobacco tax is imposed at the tax rate specified in each of the following items according to the category of manufactured tobacco listed in that item: machine translation, not official **一** 製造たばこ（次号に掲げる製造たばこを除く。）　千本につき千三百二十円 suppl-4221-4/art-12/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2/item-1 manufactured tobacco (excluding the manufactured tobacco listed in the following item): 1,320 yen per 1,000 pieces; machine translation, not official **二** 新法附則第三十条の二に規定する紙巻たばこ　千本につき六百二十六円 suppl-4221-4/art-12/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2/item-2 cigarettes prescribed in Article 30-2 of the Supplementary Provisions of the New Act: 626 yen per 1,000 pieces. machine translation, not official **第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式によって、次に掲げる事項を記載した申告書を指定日から起算して一月以内に、当該貯蔵場所又は小売販売業者の営業所の所在地の市町村長に提出しなければならない。 suppl-4221-4/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3 A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or each tobacco retailer's business office, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality in which that storage place or tobacco retailer's business office is located, within one month from the designated day: machine translation, not official **一** 所持する製造たばこの区分（たばこ税法第二条第二項に規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量並びに当該数量により算出した市町村たばこ税の課税標準となる製造たばこの本数 suppl-4221-4/art-12/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-1 the category of manufactured tobacco held (meaning the category of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Tax Act (Act No. 72 of 1984); the same applies hereinafter in this item), the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of the municipal tobacco tax calculated from those quantities; machine translation, not official **二** 前号の本数により算定した前項の規定による市町村たばこ税額 suppl-4221-4/art-12/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-2 the municipal tobacco tax amount under the provisions of the preceding paragraph calculated from the number of pieces under the preceding item; machine translation, not official **三** その他参考となるべき事項 suppl-4221-4/art-12/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-3 other particulars for reference. machine translation, not official **第四項** 第二項に規定する者が、前項の規定による申告書を、附則第六条第三項に規定する道府県たばこ税に係る申告書又は所得税法等改正法附則第三十九条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する道府県知事又は税務署長に提出したときは、その提出を受けた道府県知事又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する市町村長に提出されたものとみなす。 suppl-4221-4/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-4 Where a person prescribed in paragraph (2) submits the return under the provisions of the preceding paragraph, together with the return relating to prefectural tobacco tax prescribed in Article 6, paragraph (3) of the Supplementary Provisions or the return relating to tobacco tax prescribed in Article 39, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, to the prefectural governor or the district director prescribed in those provisions, the prefectural governor or the district director who received the submission may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in that paragraph. machine translation, not official **第五項** 第三項の規定による申告書を提出した者は、平成二十三年三月三十一日までに、当該申告書に記載した同項第二号に掲げる市町村たばこ税額に相当する金額を当該申告書を提出した市町村に納付しなければならない。 suppl-4221-4/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-5 A person who has submitted the return under the provisions of paragraph (3) must pay, by March 31, 2011, an amount equivalent to the municipal tobacco tax amount listed in item (ii) of that paragraph stated in that return to the municipality to which the return was submitted. machine translation, not official **第六項** 第二項の規定により市町村たばこ税を課する場合には、同項から前項までに規定するもののほか、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は同表の下欄に掲げる字句に読み替えて、新法の規定中市町村たばこ税に関する部分（新法第四百六十九条、第四百七十三条、第四百七十四条及び第四百七十七条の規定を除く。）を適用する。 第四百六十七条第二項 前項 地方税法等の一部を改正する法律（平成二十二年法律第四号。以下この節において「平成二十二年改正法」という。）附則第十二条第二項 第四百七十五条第一項 第四百七十三条第一項又は第二項の規定によつて申告書 平成二十二年改正法附則第十二条第三項の規定によつて申告書 第四百七十三条第一項又は第二項の規定によつて申告納付する 平成二十二年改正法附則第十二条第三項及び第五項の規定によつて申告納付する 第四百七十五条第二項 第四百七十三条第一項若しくは第二項 平成二十二年改正法附則第十二条第三項 第四百八十条第一項 第四百七十三条第一項、第二項若しくは第四項 平成二十二年改正法附則第十二条第三項 第四百八十一条第一項 経過する日 経過する日（当該経過する日が平成二十三年三月三十一日前である場合には、同日） 第四百八十一条第二項及び第四百八十二条第一項 第四百七十三条第一項又は第二項 平成二十二年改正法附則第十二条第五項 第四百八十二条第三項 第四百七十三条第一項若しくは第二項の納期限又は第四百七十六条第一項 平成二十二年改正法附則第十二条第五項 suppl-4221-4/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-6 Where municipal tobacco tax is imposed pursuant to the provisions of paragraph (2), in addition to what is provided for in paragraphs (2) through (5), the provisions of the New Act relating to municipal tobacco tax (excluding the provisions of Articles 469, 473, 474 and 477 of the New Act) apply with the words listed in the middle column of the following table in the provisions of the New Act listed in the left-hand column of that table deemed to be replaced with the words listed in the right-hand column of that table. Article 467, paragraph (2) the preceding paragraph Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2010; hereinafter in this Section referred to as the "2010 Amendment Act") Article 475, paragraph (1) a return pursuant to the provisions of Article 473, paragraph (1) or (2) a return pursuant to the provisions of Article 12, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act files and pays pursuant to the provisions of Article 473, paragraph (1) or (2) files and pays pursuant to the provisions of Article 12, paragraphs (3) and (5) of the Supplementary Provisions of the 2010 Amendment Act Article 475, paragraph (2) Article 473, paragraph (1) or (2) Article 12, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act Article 480, paragraph (1) Article 473, paragraph (1), (2) or (4) Article 12, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act Article 481, paragraph (1) the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article (where that day is before March 31, 2011, that date) Article 481, paragraph (2) and Article 482, paragraph (1) Article 473, paragraph (1) or (2) Article 12, paragraph (5) of the Supplementary Provisions of the 2010 Amendment Act Article 482, paragraph (3) the due date for payment under Article 473, paragraph (1) or (2) or the due date for payment under Article 476, paragraph (1) Article 12, paragraph (5) of the Supplementary Provisions of the 2010 Amendment Act machine translation, not official **第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該市町村の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により市町村たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該市町村たばこ税に相当する金額を、新法第四百七十七条の規定に準じて、同条の規定による当該製造たばこにつき納付された、又は納付されるべき市町村たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る市町村たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が新法第四百七十三条第一項、第二項又は第四項の規定により市町村長に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。 suppl-4221-4/art-12/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-7 Where a wholesale seller, etc. receives the return, owing to cancellation of a sales contract or other unavoidable reasons, of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that municipality, on which municipal tobacco tax was imposed or is to be imposed under the provisions of paragraph (2), an amount equivalent to that municipal tobacco tax is, in conformity with the provisions of Article 477 of the New Act, deducted from the municipal tobacco tax amount of that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under the provisions of that Article of an amount equivalent to the municipal tobacco tax amount paid or to be paid on that manufactured tobacco. In this case, a document stating the details of the quantity of the returned manufactured tobacco for each type must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality pursuant to the provisions of Article 473, paragraph (1), (2) or (4) of the New Act. machine translation, not official **第八項** 新法第四百八十五条の十三第一項の規定は、平成二十二年度以後の年度の市町村たばこ税について適用し、平成二十一年度までの旧法第四百八十五条の十三第一項に規定するたばこ税に係る課税定額については、なお従前の例による。 suppl-4221-4/art-12/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-8 The provisions of Article 485-13, paragraph (1) of the New Act apply to municipal tobacco tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern the fixed tobacco tax amount for the tobacco tax prescribed in Article 485-13, paragraph (1) of the Former Act up to and including fiscal year 2009. machine translation, not official **第九項** 平成二十二年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百十七を乗じて得た割合」とする。 suppl-4221-4/art-12/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-9 For the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2010, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 117/100 the proportion obtained by dividing". machine translation, not official **第十項** 平成二十三年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百四十を乗じて得た割合」とする。 suppl-4221-4/art-12/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-10 For the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2011, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 140/100 the proportion obtained by dividing". machine translation, not official **第十一項** 平成二十四年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百二十を乗じて得た割合」とする。 suppl-4221-4/art-12/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-11 For the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2012, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 120/100 the proportion obtained by dividing". machine translation, not official --- ## Cites - suppl-4221-4/art-12/par-1: 次項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2 - suppl-4221-4/art-12/par-1: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4221-4/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3 - suppl-4221-4/art-12/par-2: 地方税法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1 - suppl-4221-4/art-12/par-2: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2 - suppl-4221-4/art-12/par-2: 同法第四百六十九条第一項第一号 → 地方税法 第四百六十九条第一項第一号 (Article 469, paragraph (1), item (i)), art-469/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-1 - suppl-4221-4/art-12/par-2: 第二号 → 地方税法 第四百六十九条第一項第二号 (Article 469, paragraph (1), item (ii)), art-469/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-2 - suppl-4221-4/art-12/par-2: この項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2 - suppl-4221-4/art-12/par-2: 第七項 → 地方税法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-4221-4/art-12/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-7 - suppl-4221-4/art-12/par-2/item-1: 次号 → 地方税法 附則第十二条第二項第二号 (Supplementary Provisions, Article 12, paragraph (2), item (ii)), suppl-4221-4/art-12/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2/item-2 - suppl-4221-4/art-12/par-2/item-2: 新法附則第三十条の二 → 地方税法 附則第三十条の二 (Supplementary Provisions, Article 30-2), suppl-3251-226/art-30-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-2 - suppl-4221-4/art-12/par-3: 前項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2 - suppl-4221-4/art-12/par-3/item-1: たばこ税法第二条第二項 → e-Gov law 359AC0000000072, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - suppl-4221-4/art-12/par-3/item-1: この号 → 地方税法 附則第十二条第三項第一号 (Supplementary Provisions, Article 12, paragraph (3), item (i)), suppl-4221-4/art-12/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-1 - suppl-4221-4/art-12/par-3/item-2: 前号 → 地方税法 附則第十二条第三項第一号 (Supplementary Provisions, Article 12, paragraph (3), item (i)), suppl-4221-4/art-12/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-1 - suppl-4221-4/art-12/par-3/item-2: 前項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2 - suppl-4221-4/art-12/par-4: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2 - suppl-4221-4/art-12/par-4: 前項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4221-4/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3 - suppl-4221-4/art-12/par-4: 附則第六条第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4221-4/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3 - suppl-4221-4/art-12/par-5: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4221-4/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3 - suppl-4221-4/art-12/par-5: 同項第二号 → 地方税法 附則第十二条第三項第二号 (Supplementary Provisions, Article 12, paragraph (3), item (ii)), suppl-4221-4/art-12/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-2 - suppl-4221-4/art-12/par-6: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2 - suppl-4221-4/art-12/par-6: 前項 → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-4221-4/art-12/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-5 - suppl-4221-4/art-12/par-6: 新法第四百六十九条 → 地方税法 第四百六十九条 (Article 469), art-469 — https://japanlaw.org/ja/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469 - suppl-4221-4/art-12/par-6: 第四百七十三条 → 地方税法 第四百七十三条 (Article 473), art-473 — https://japanlaw.org/ja/local-tax-act/art-473 · https://japanlaw.org/l/325AC0000000226/art-473 - suppl-4221-4/art-12/par-6: 第四百七十四条 → 地方税法 第四百七十四条 (Article 474), art-474 — https://japanlaw.org/ja/local-tax-act/art-474 · https://japanlaw.org/l/325AC0000000226/art-474 - suppl-4221-4/art-12/par-6: 第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/ja/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477 - suppl-4221-4/art-12/par-6: 第四百六十七条第二項 → 地方税法 第四百六十七条第二項 (Article 467, paragraph (2)), art-467/par-2 — https://japanlaw.org/ja/local-tax-act/art-467/par-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-2 - suppl-4221-4/art-12/par-6: 前項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/ja/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1 - suppl-4221-4/art-12/par-6: 第四百七十五条第一項 → 地方税法 第四百七十五条第一項 (Article 475, paragraph (1)), art-475/par-1 — https://japanlaw.org/ja/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1 - suppl-4221-4/art-12/par-6: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1 - suppl-4221-4/art-12/par-6: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2 - suppl-4221-4/art-12/par-6: 平成二十二年改正法附則第十二条第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4221-4/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3 - suppl-4221-4/art-12/par-6: 第四百七十五条第二項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/ja/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2 - suppl-4221-4/art-12/par-6: 第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1 - suppl-4221-4/art-12/par-6: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4 - suppl-4221-4/art-12/par-6: 第四百八十一条第一項 → 地方税法 第四百八十一条第一項 (Article 481, paragraph (1)), art-481/par-1 — https://japanlaw.org/ja/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1 - suppl-4221-4/art-12/par-6: 第四百八十一条第二項 → 地方税法 第四百八十一条第二項 (Article 481, paragraph (2)), art-481/par-2 — https://japanlaw.org/ja/local-tax-act/art-481/par-2 · https://japanlaw.org/l/325AC0000000226/art-481/par-2 - suppl-4221-4/art-12/par-6: 第四百八十二条第一項 → 地方税法 第四百八十二条第一項 (Article 482, paragraph (1)), art-482/par-1 — https://japanlaw.org/ja/local-tax-act/art-482/par-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1 - suppl-4221-4/art-12/par-6: 第四百八十二条第三項 → 地方税法 第四百八十二条第三項 (Article 482, paragraph (3)), art-482/par-3 — https://japanlaw.org/ja/local-tax-act/art-482/par-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-3 - suppl-4221-4/art-12/par-6: 第四百七十六条第一項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/ja/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1 - suppl-4221-4/art-12/par-7: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2 - suppl-4221-4/art-12/par-7: 新法第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/ja/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477 - suppl-4221-4/art-12/par-7: 新法第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1 - suppl-4221-4/art-12/par-7: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2 - suppl-4221-4/art-12/par-7: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4 - suppl-4221-4/art-12/par-8: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1 - suppl-4221-4/art-12/par-9: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1 - suppl-4221-4/art-12/par-10: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1 - suppl-4221-4/art-12/par-11: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1 ## Cited by 13 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-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2 - 地方税法 附則第六条第四項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-4 - 地方税法 附則第十二条第一項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-1 - 地方税法 附則第十二条第二項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2 - 地方税法 附則第十二条第二項第一号（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2/item-1 - 地方税法 附則第十二条第三項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3 - 地方税法 附則第十二条第三項第一号（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-1 - 地方税法 附則第十二条第三項第二号（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-2 - 地方税法 附則第十二条第四項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-4 - 地方税法 附則第十二条第五項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-5 - 地方税法 附則第十二条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-6 - 地方税法 附則第十二条第七項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-7 - 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-4221-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-18/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-280, 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