# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第六条 (Supplementary Provisions, Article 6)（道府県たばこ税に関する経過措置） — address `suppl-4221-4/art-6`
- 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-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第六条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6</sup>

**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道府県たばこ税については、なお従前の例による。
<sup>suppl-4221-4/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-1</sup>
The provisions then in force continue to govern prefectural 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)).
<sup>machine translation, not official</sup>

**第二項**  指定日前に地方税法第七十四条の二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（同法第七十四条の六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（新法第七十四条の二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道府県において道府県たばこ税を課する。この場合における道府県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道府県たばこ税を課する。
<sup>suppl-4221-4/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2</sup>
Where there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 74-2, 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 74-2, 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 74-6, 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, prefectural tobacco tax is imposed in the prefecture 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 prefectural tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and prefectural 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:
<sup>machine translation, not official</sup>

  **一**  製造たばこ（次号に掲げる製造たばこを除く。）　千本につき四百三十円
  <sup>suppl-4221-4/art-6/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2/item-1</sup>
  manufactured tobacco (excluding the manufactured tobacco listed in the following item): 430 yen per 1,000 pieces;
  <sup>machine translation, not official</sup>

  **二**  新法附則第十二条の二に規定する紙巻たばこ　千本につき二百五円
  <sup>suppl-4221-4/art-6/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2/item-2</sup>
  cigarettes prescribed in Article 12-2 of the Supplementary Provisions of the New Act: 205 yen per 1,000 pieces.
  <sup>machine translation, not official</sup>

**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道府県知事に提出しなければならない。
<sup>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</sup>
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 prefectural governor of the prefecture in which that storage place or tobacco retailer's business office is located, within one month from the designated day:
<sup>machine translation, not official</sup>

  **一**  所持する製造たばこの区分（たばこ税法（昭和五十九年法律第七十二号）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道府県たばこ税の課税標準となる製造たばこの本数
  <sup>suppl-4221-4/art-6/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-1</sup>
  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 prefectural tobacco tax calculated from those quantities;
  <sup>machine translation, not official</sup>

  **二**  前号の本数により算定した前項の規定による道府県たばこ税額
  <sup>suppl-4221-4/art-6/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-2</sup>
  the prefectural tobacco tax amount under the provisions of the preceding paragraph calculated from the number of pieces under the preceding item;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>suppl-4221-4/art-6/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-3</sup>
  other particulars for reference.
  <sup>machine translation, not official</sup>

**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、附則第十二条第三項に規定する市町村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市町村長又は税務署長に提出したときは、その提出を受けた市町村長又は税務署長は、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、同項に規定する道府県知事に提出されたものとみなす。
<sup>suppl-4221-4/art-6/par-4 · 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</sup>
Where a person prescribed in paragraph (2) submits the return under the provisions of the preceding paragraph, together with the return relating to municipal tobacco tax prescribed in Article 12, 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 mayor of the municipality or the district director prescribed in those provisions, the mayor of the municipality 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 prefectural governor prescribed in that paragraph.
<sup>machine translation, not official</sup>

**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道府県たばこ税額に相当する金額を当該申告書を提出した道府県に納付しなければならない。
<sup>suppl-4221-4/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-5</sup>
A person who has submitted the return under the provisions of paragraph (3) must pay, by March 31, 2011, an amount equivalent to the prefectural tobacco tax amount listed in item (ii) of that paragraph stated in that return to the prefecture to which the return was submitted.
<sup>machine translation, not official</sup>

**第六項**  第二項の規定により道府県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、新法の規定中道府県たばこ税に関する部分（新法第七十四条の六、第七十四条の十、第七十四条の十一及び第七十四条の十四の規定を除く。）を適用する。
第七十四条の四第二項	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。）附則第六条第二項
第七十四条の十二第一項	第七十四条の十第一項から第三項までの規定によつて申告書	平成二十二年改正法附則第六条第三項の規定によつて申告書
第七十四条の十第一項から第三項まで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六条第三項及び第五項の規定によつて申告納付する
第七十四条の十二第二項	第七十四条の十第一項から第三項まで	平成二十二年改正法附則第六条第三項
第七十四条の二十第一項	第七十四条の十第一項から第三項まで若しくは第五項	平成二十二年改正法附則第六条第三項
第七十四条の二十一第一項	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）
第七十四条の二十一第二項及び第七十四条の二十二第一項	第七十四条の十第一項又は第三項	平成二十二年改正法附則第六条第五項
第七十四条の二十二第三項	第七十四条の十第一項若しくは第三項の納期限又は第七十四条の十三第一項	平成二十二年改正法附則第六条第五項
<sup>suppl-4221-4/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-6</sup>
Where prefectural 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 prefectural tobacco tax (excluding the provisions of Articles 74-6, 74-10, 74-11 and 74-14 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 74-4, paragraph (2)	the preceding paragraph	Article 6, 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 74-12, paragraph (1)	a return pursuant to the provisions of Article 74-10, paragraphs (1) through (3)	a return pursuant to the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act
files and pays pursuant to the provisions of Article 74-10, paragraphs (1) through (3)	files and pays pursuant to the provisions of Article 6, paragraphs (3) and (5) of the Supplementary Provisions of the 2010 Amendment Act
Article 74-12, paragraph (2)	Article 74-10, paragraphs (1) through (3)	Article 6, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act
Article 74-20, paragraph (1)	Article 74-10, paragraphs (1) through (3) or paragraph (5)	Article 6, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act
Article 74-21, 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 74-21, paragraph (2) and Article 74-22, paragraph (1)	Article 74-10, paragraph (1) or (3)	Article 6, paragraph (5) of the Supplementary Provisions of the 2010 Amendment Act
Article 74-22, paragraph (3)	the due date for payment under Article 74-10, paragraph (1) or (3) or the due date for payment under Article 74-13, paragraph (1)	Article 6, paragraph (5) of the Supplementary Provisions of the 2010 Amendment Act
<sup>machine translation, not official</sup>

**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、当該道府県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道府県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、当該道府県たばこ税に相当する金額を、新法第七十四条の十四の規定に準じて、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道府県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道府県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七十四条の十第一項から第三項まで又は第五項の規定により道府県知事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。
<sup>suppl-4221-4/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-7</sup>
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 prefecture, on which prefectural tobacco tax was imposed or is to be imposed under the provisions of paragraph (2), an amount equivalent to that prefectural tobacco tax is, in conformity with the provisions of Article 74-14 of the New Act, deducted from the prefectural 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 prefectural 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 prefectural governor pursuant to the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5) of the New Act.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4221-4/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-1: 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-6/par-2: 地方税法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-4221-4/art-6/par-2: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-4221-4/art-6/par-2: 同法第七十四条の六第一項第一号 → 地方税法 第七十四条の六第一項第一号 (Article 74-6, paragraph (1), item (i)), art-74-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-1
- suppl-4221-4/art-6/par-2: 第二号 → 地方税法 第七十四条の六第一項第二号 (Article 74-6, paragraph (1), item (ii)), art-74-6/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-2
- suppl-4221-4/art-6/par-2: この項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-2: 第七項 → 地方税法 附則第六条第七項 (Supplementary Provisions, Article 6, paragraph (7)), suppl-4221-4/art-6/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-7
- suppl-4221-4/art-6/par-2/item-1: 次号 → 地方税法 附則第六条第二項第二号 (Supplementary Provisions, Article 6, paragraph (2), item (ii)), suppl-4221-4/art-6/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2/item-2
- suppl-4221-4/art-6/par-2/item-2: 新法附則第十二条の二 → 地方税法 附則第十二条の二の二 (Supplementary Provisions, Article 12-2-2), suppl-3251-226/art-12-2-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-2
- suppl-4221-4/art-6/par-3: 前項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-3/item-1: たばこ税法（昭和五十九年法律第七十二号）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-6/par-3/item-1: この号 → 地方税法 附則第六条第三項第一号 (Supplementary Provisions, Article 6, paragraph (3), item (i)), suppl-4221-4/art-6/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-1
- suppl-4221-4/art-6/par-3/item-2: 前号 → 地方税法 附則第六条第三項第一号 (Supplementary Provisions, Article 6, paragraph (3), item (i)), suppl-4221-4/art-6/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-1
- suppl-4221-4/art-6/par-3/item-2: 前項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-4: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-4: 前項 → 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-6/par-4: 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-6/par-5: 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-6/par-5: 同項第二号 → 地方税法 附則第六条第三項第二号 (Supplementary Provisions, Article 6, paragraph (3), item (ii)), suppl-4221-4/art-6/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-2
- suppl-4221-4/art-6/par-6: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-6: 前項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4221-4/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-5
- suppl-4221-4/art-6/par-6: 新法第七十四条の六 → 地方税法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/ja/local-tax-act/art-74-6 · https://japanlaw.org/l/325AC0000000226/art-74-6
- suppl-4221-4/art-6/par-6: 第七十四条の十 → 地方税法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/ja/local-tax-act/art-74-10 · https://japanlaw.org/l/325AC0000000226/art-74-10
- suppl-4221-4/art-6/par-6: 第七十四条の十一 → 地方税法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/ja/local-tax-act/art-74-11 · https://japanlaw.org/l/325AC0000000226/art-74-11
- suppl-4221-4/art-6/par-6: 第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/ja/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4221-4/art-6/par-6: 第七十四条の四第二項 → 地方税法 第七十四条の四第二項 (Article 74-4, paragraph (2)), art-74-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2
- suppl-4221-4/art-6/par-6: 前項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1
- suppl-4221-4/art-6/par-6: 第七十四条の十二第一項 → 地方税法 第七十四条の十二第一項 (Article 74-12, paragraph (1)), art-74-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-1
- suppl-4221-4/art-6/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4221-4/art-6/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4221-4/art-6/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4221-4/art-6/par-6: 平成二十二年改正法附則第六条第三項 → 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-6/par-6: 第七十四条の十二第二項 → 地方税法 第七十四条の十二第二項 (Article 74-12, paragraph (2)), art-74-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-2
- suppl-4221-4/art-6/par-6: 第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- suppl-4221-4/art-6/par-6: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4221-4/art-6/par-6: 第七十四条の二十一第一項 → 地方税法 第七十四条の二十一第一項 (Article 74-21, paragraph (1)), art-74-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-1
- suppl-4221-4/art-6/par-6: 第七十四条の二十一第二項 → 地方税法 第七十四条の二十一第二項 (Article 74-21, paragraph (2)), art-74-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2
- suppl-4221-4/art-6/par-6: 第七十四条の二十二第一項 → 地方税法 第七十四条の二十二第一項 (Article 74-22, paragraph (1)), art-74-22/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1
- suppl-4221-4/art-6/par-6: 第七十四条の二十二第三項 → 地方税法 第七十四条の二十二第三項 (Article 74-22, paragraph (3)), art-74-22/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-3
- suppl-4221-4/art-6/par-6: 第七十四条の十三第一項 → 地方税法 第七十四条の十三第一項 (Article 74-13, paragraph (1)), art-74-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-13/par-1
- suppl-4221-4/art-6/par-7: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-7: 新法第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/ja/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4221-4/art-6/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4221-4/art-6/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4221-4/art-6/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4221-4/art-6/par-7: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5

## 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 附則第六条第一項（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-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-1
- 地方税法 附則第六条第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- 地方税法 附則第六条第二項第一号（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-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2/item-1
- 地方税法 附則第六条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3
- 地方税法 附則第六条第三項第一号（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-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-1
- 地方税法 附則第六条第三項第二号（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-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/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 附則第六条第五項（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-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-5
- 地方税法 附則第六条第六項（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-6
- 地方税法 附則第六条第七項（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-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-7
- 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

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## 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-20261027T214204-250, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-279, 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