# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（市町村たばこ税に関する経過措置） — address `suppl-4231-115/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10 - 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-4231-115/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10 **第一項** 平成二十五年四月一日前に課した、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-4231-115/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10/par-1 With regard to municipal tobacco tax imposed, or that should have been imposed, before April 1, 2013, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十五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百十三を乗じて得た割合」とする。 suppl-4231-115/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10/par-2 For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2013, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 113/100 the proportion obtained by dividing". machine translation, not official **第三項** 平成二十六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百十四を乗じて得た割合」とする。 suppl-4231-115/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10/par-3 For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2014, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 114/100 the proportion obtained by dividing". machine translation, not official **第四項** 平成二十七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百一を乗じて得た割合」とする。 suppl-4231-115/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10/par-4 For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2015, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 101/100 the proportion obtained by dividing". machine translation, not official --- ## Cites - suppl-4231-115/art-10/par-2: 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-4231-115/art-10/par-3: 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-4231-115/art-10/par-4: 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 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-5 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-12/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-20261027T202151-336, 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-20261027T202151-336, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, 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