# 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-4231-83`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4231-83
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-83
- 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 平成二三年六月三〇日法律第八三号
suppl-4231-83 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4231-83/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1
**第一項** この法律は、公布の日から施行する。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。
suppl-4231-83/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一** 第一条中地方税法第二十二条、第二十四条の二第一項、第二十七条、第三十条、第三十一条、第四十一条第二項、第五十条及び第五十三条第三十項の改正規定、同法第五十三条の二の次に一条を加える改正規定、同法第五十四条、第六十二条、第六十九条、第七十条、第七十一条の十六、第七十一条の二十、第七十一条の二十一、第七十一条の三十七、第七十一条の四十一、第七十一条の四十二、第七十一条の五十七、第七十一条の六十一、第七十一条の六十二、第七十二条の八、第七十二条の十第一項、第七十二条の十一、第七十二条の三十六から第七十二条の三十八まで、第七十二条の四十九の三、第七十二条の四十九の六第一項、第七十二条の五十六、第七十二条の五十七、第七十二条の六十、第七十二条の六十四第一項、第七十二条の六十九、第七十二条の七十第一項、第七十二条の八十五、第七十二条の九十一第一項、第七十二条の九十二第一項、第七十二条の九十五、第七十二条の百二第一項、第七十二条の百九、第七十二条の百十、第七十三条の九第一項、第七十三条の十一第一項、第七十三条の十二、第七十三条の十九第一項、第七十三条の二十、第七十三条の三十、第七十三条の三十七、第七十三条の三十八第一項及び第七十四条の八の改正規定、同法第七十四条の十二の次に一条を加える改正規定、同法第七十四条の十五、第七十四条の十八、第七十四条の二十八、第七十四条の二十九、第七十八条第一項、第八十条第一項、第八十一条、第八十五条第一項、第八十六条、第九十五条、第九十六条第一項及び第百十七条第一項の改正規定、同法第百二十四条の次に一条を加える改正規定、同法第百二十七条、第百三十七条、第百三十八条第一項、第百四十四条の十二、第百四十四条の十七、第百四十四条の十九第一項、第百四十四条の二十二第一項、第百四十四条の二十五第二項、第百四十四条の二十六第一項、第百四十四条の二十八、第百四十四条の三十三、第百四十四条の三十七、第百四十四条の三十九、第百四十四条の四十一、第百四十四条の五十二、第百四十四条の五十三、第百五十三条第一項、第百五十四条、第百五十六条第一項、第百五十八条第一項、第百五十九条、第百六十条、第百六十八条、第百六十九条第一項、第百八十六条第一項、第百八十七条、第百八十九条第一項、第百九十一条第一項、第百九十一条の二、第百九十二条、第二百一条、第二百二条第一項、第二百六十五条第一項、第二百六十七条第一項、第二百六十八条、第二百七十二条第一項、第二百七十三条、第二百八十一条、第二百八十六条、第二百八十七条第一項、第二百九十四条の二第一項、第二百九十九条、第三百一条第一項及び第三百二条の改正規定、同法第三百十七条の四第一項の改正規定（「二十万円」を「五十万円」に改める部分に限る。）、同法第三百十七条の五の改正規定（「三万円」を「十万円」に改める部分に限る。）、同法第三百十七条の七第一項の改正規定、同法第三百二十一条の八の二の次に一条を加える改正規定、同法第三百二十一条の九、第三百二十四条、第三百二十八条の八、第三百二十八条の十六、第三百三十二条、第三百三十三条第一項、第三百五十四条第一項、第三百五十六条第一項、第三百五十七条、第三百五十八条、第三百七十四条、第三百七十五条第一項、第三百八十五条第一項、第三百八十六条、第三百九十五条第一項、第三百九十七条第一項、第四百四十八条第一項、第四百四十九条、第四百五十一条第一項、第四百五十二条、第四百六十条、第四百六十一条第一項及び第四百七十一条の改正規定、同法第四百七十五条の次に一条を加える改正規定、同法第四百七十八条、第四百八十五条の四及び第四百八十五条の五の改正規定、同法第五百二十二条の次に一条を加える改正規定、同法第五百二十三条第一項、第五百二十四条、第五百二十六条第一項、第五百二十八条第一項、第五百二十九条、第五百三十条、第五百四十二条、第五百四十三条第一項、第五百八十九条第一項、第五百九十一条第一項及び第五百九十二条の改正規定、同法第六百条の次に一条を加える改正規定、同法第六百四条、第六百十四条、第六百十五条第一項、第六百七十五条第一項、第六百七十七条第一項、第六百七十八条、第六百八十二条第一項、第六百八十三条、第六百九十一条、第六百九十六条、第六百九十七条第一項、第七百条の五十七第一項、第七百条の五十八、第七百条の六十第一項、第七百条の六十一、第七百条の六十七、第七百条の六十八第一項、第七百一条の六第一項、第七百一条の七、第七百一条の十九、第七百一条の二十第一項、第七百一条の三十六、第七百一条の三十八第一項及び第七百一条の三十九の改正規定、同法第七百一条の四十九の次に一条を加える改正規定並びに同法第七百一条の五十三、第七百一条の五十四、第七百一条の五十六、第七百一条の六十六、第七百一条の六十七第一項、第七百八条第一項、第七百十条第一項、第七百十一条、第七百十五条第一項、第七百十六条、第七百二十四条、第七百二十九条、第七百三十条第一項、第七百三十三条の五第一項、第七百三十三条の七第一項、第七百三十三条の八、第七百三十三条の十一第一項、第七百三十三条の十二、第七百三十三条の二十一、第七百三十三条の二十五及び第七百三十三条の二十六第一項の改正規定並びに同法附則第五条の四第十三項の改正規定、第五条の規定並びに附則第十三条第二項の規定 公布の日から起算して二月を経過した日
suppl-4231-83/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-1
the provisions of Article 1 amending Article 22, Article 24-2, paragraph (1), Article 27, Article 30, Article 31, Article 41, paragraph (2), Article 50 and Article 53, paragraph (30) of the Local Tax Act, the provisions adding one Article after Article 53-2 of that Act, the provisions amending Article 54, Article 62, Article 69, Article 70, Article 71-16, Article 71-20, Article 71-21, Article 71-37, Article 71-41, Article 71-42, Article 71-57, Article 71-61, Article 71-62, Article 72-8, Article 72-10, paragraph (1), Article 72-11, Articles 72-36 through 72-38, Article 72-49-3, Article 72-49-6, paragraph (1), Article 72-56, Article 72-57, Article 72-60, Article 72-64, paragraph (1), Article 72-69, Article 72-70, paragraph (1), Article 72-85, Article 72-91, paragraph (1), Article 72-92, paragraph (1), Article 72-95, Article 72-102, paragraph (1), Article 72-109, Article 72-110, Article 73-9, paragraph (1), Article 73-11, paragraph (1), Article 73-12, Article 73-19, paragraph (1), Article 73-20, Article 73-30, Article 73-37, Article 73-38, paragraph (1) and Article 74-8 of that Act, the provisions adding one Article after Article 74-12 of that Act, the provisions amending Article 74-15, Article 74-18, Article 74-28, Article 74-29, Article 78, paragraph (1), Article 80, paragraph (1), Article 81, Article 85, paragraph (1), Article 86, Article 95, Article 96, paragraph (1) and Article 117, paragraph (1) of that Act, the provisions adding one Article after Article 124 of that Act, the provisions amending Article 127, Article 137, Article 138, paragraph (1), Article 144-12, Article 144-17, Article 144-19, paragraph (1), Article 144-22, paragraph (1), Article 144-25, paragraph (2), Article 144-26, paragraph (1), Article 144-28, Article 144-33, Article 144-37, Article 144-39, Article 144-41, Article 144-52, Article 144-53, Article 153, paragraph (1), Article 154, Article 156, paragraph (1), Article 158, paragraph (1), Article 159, Article 160, Article 168, Article 169, paragraph (1), Article 186, paragraph (1), Article 187, Article 189, paragraph (1), Article 191, paragraph (1), Article 191-2, Article 192, Article 201, Article 202, paragraph (1), Article 265, paragraph (1), Article 267, paragraph (1), Article 268, Article 272, paragraph (1), Article 273, Article 281, Article 286, Article 287, paragraph (1), Article 294-2, paragraph (1), Article 299, Article 301, paragraph (1) and Article 302 of that Act, the provisions amending Article 317-4, paragraph (1) of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), the provisions amending Article 317-5 of that Act (limited to the part replacing "30,000 yen" with "100,000 yen"), the provisions amending Article 317-7, paragraph (1) of that Act, the provisions adding one Article after Article 321-8-2 of that Act, the provisions amending Article 321-9, Article 324, Article 328-8, Article 328-16, Article 332, Article 333, paragraph (1), Article 354, paragraph (1), Article 356, paragraph (1), Article 357, Article 358, Article 374, Article 375, paragraph (1), Article 385, paragraph (1), Article 386, Article 395, paragraph (1), Article 397, paragraph (1), Article 448, paragraph (1), Article 449, Article 451, paragraph (1), Article 452, Article 460, Article 461, paragraph (1) and Article 471 of that Act, the provisions adding one Article after Article 475 of that Act, the provisions amending Article 478, Article 485-4 and Article 485-5 of that Act, the provisions adding one Article after Article 522 of that Act, the provisions amending Article 523, paragraph (1), Article 524, Article 526, paragraph (1), Article 528, paragraph (1), Article 529, Article 530, Article 542, Article 543, paragraph (1), Article 589, paragraph (1), Article 591, paragraph (1) and Article 592 of that Act, the provisions adding one Article after Article 600 of that Act, the provisions amending Article 604, Article 614, Article 615, paragraph (1), Article 675, paragraph (1), Article 677, paragraph (1), Article 678, Article 682, paragraph (1), Article 683, Article 691, Article 696, Article 697, paragraph (1), Article 700-57, paragraph (1), Article 700-58, Article 700-60, paragraph (1), Article 700-61, Article 700-67, Article 700-68, paragraph (1), Article 701-6, paragraph (1), Article 701-7, Article 701-19, Article 701-20, paragraph (1), Article 701-36, Article 701-38, paragraph (1) and Article 701-39 of that Act, the provisions adding one Article after Article 701-49 of that Act, the provisions amending Article 701-53, Article 701-54, Article 701-56, Article 701-66, Article 701-67, paragraph (1), Article 708, paragraph (1), Article 710, paragraph (1), Article 711, Article 715, paragraph (1), Article 716, Article 724, Article 729, Article 730, paragraph (1), Article 733-5, paragraph (1), Article 733-7, paragraph (1), Article 733-8, Article 733-11, paragraph (1), Article 733-12, Article 733-21, Article 733-25 and Article 733-26, paragraph (1) of that Act, and the provisions amending Article 5-4, paragraph (13) of the Supplementary Provisions of that Act, the provisions of Article 5 and the provisions of Article 13, paragraph (2) of the Supplementary Provisions: the day on which two months have elapsed from the date of promulgation;
machine translation, not official
**二** 第一条中地方税法第三十七条の二、第四十五条の二、第三百十四条の七及び第三百十七条の二の改正規定、同法第三百十七条の四第一項の改正規定（「二十万円」を「五十万円」に改める部分を除く。）並びに同法第三百十七条の五の改正規定（「三万円」を「十万円」に改める部分を除く。）並びに同法附則第五条の四第一項第三号及び第六項第三号、第五条の四の二並びに第五条の五の改正規定、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各号列記以外の部分の改正規定（「前条第一項の規定にかかわらず」を「附則第五条の五第一項の規定にかかわらず」に改める部分に限る。）、同項第二号の改正規定、同条第五項各号列記以外の部分の改正規定（「前条第二項の規定にかかわらず」を「附則第五条の五第二項の規定にかかわらず」に改める部分に限る。）並びに同項第二号の改正規定、第二条中地方税法等の一部を改正する法律附則第三条第八項及び第八条第六項の改正規定並びに次条第一項及び第三項、附則第六条第一項及び第三項並びに附則第十一条の規定 平成二十四年一月一日
suppl-4231-83/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-2
The provisions of Article 1 amending Articles 37-2, 45-2, 314-7 and 317-2 of the Local Tax Act, the provisions amending Article 317-4, paragraph (1) of that Act (excluding the part replacing "200,000 yen" with "500,000 yen") and the provisions amending Article 317-5 of that Act (excluding the part replacing "30,000 yen" with "100,000 yen"), the provisions amending Article 5-4, paragraph (1), item (iii) and paragraph (6), item (iii), Article 5-4-2 and Article 5-5 of the Supplementary Provisions of that Act, the provisions adding one Article after Article 5-5 of the Supplementary Provisions of that Act, the provisions amending the part of Article 6, paragraph (2) of the Supplementary Provisions of that Act preceding the items (limited to the part replacing "notwithstanding the provisions of paragraph (1) of the preceding Article" with "notwithstanding the provisions of Article 5-5, paragraph (1) of the Supplementary Provisions"), the provisions amending item (ii) of that paragraph, the provisions amending the part of paragraph (5) of that Article preceding the items (limited to the part replacing "notwithstanding the provisions of paragraph (2) of the preceding Article" with "notwithstanding the provisions of Article 5-5, paragraph (2) of the Supplementary Provisions") and the provisions amending item (ii) of that paragraph, the provisions of Article 2 amending Article 3, paragraph (8) and Article 8, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and the provisions of paragraphs (1) and (3) of the following Article, Article 6, paragraphs (1) and (3) and Article 11 of the Supplementary Provisions: January 1, 2012;
machine translation, not official
**三** 第一条中地方税法第二十三条第一項第八号及び第二百九十二条第一項第八号の改正規定 平成二十四年四月一日
suppl-4231-83/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-3
The provisions of Article 1 amending Article 23, paragraph (1), item (viii) and Article 292, paragraph (1), item (viii) of the Local Tax Act: April 1, 2012;
machine translation, not official
**四** 第一条中地方税法附則第六条の改正規定（同条第二項各号列記以外の部分の改正規定（「前条第一項の規定にかかわらず」を「附則第五条の五第一項の規定にかかわらず」に改める部分に限る。）、同項第二号の改正規定、同条第五項各号列記以外の部分の改正規定（「前条第二項の規定にかかわらず」を「附則第五条の五第二項の規定にかかわらず」に改める部分に限る。）及び同項第二号の改正規定を除く。）並びに次条第四項及び附則第六条第四項の規定 平成二十五年一月一日
suppl-4231-83/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-4
The provisions of Article 1 amending Article 6 of the Supplementary Provisions of the Local Tax Act (excluding the provisions amending the part of paragraph (2) of that Article preceding the items (limited to the part replacing "notwithstanding the provisions of paragraph (1) of the preceding Article" with "notwithstanding the provisions of Article 5-5, paragraph (1) of the Supplementary Provisions"), the provisions amending item (ii) of that paragraph, the provisions amending the part of paragraph (5) of that Article preceding the items (limited to the part replacing "notwithstanding the provisions of paragraph (2) of the preceding Article" with "notwithstanding the provisions of Article 5-5, paragraph (2) of the Supplementary Provisions") and the provisions amending item (ii) of that paragraph), and the provisions of paragraph (4) of the following Article and Article 6, paragraph (4) of the Supplementary Provisions: January 1, 2013;
machine translation, not official
**五** 第一条中地方税法第七百三条の四、第七百三条の五の二第一項及び第七百六条の二第一項の改正規定並びに同法附則第三十五条の六から第三十八条の三までの改正規定並びに附則第十条及び第十五条の規定 平成二十五年四月一日
suppl-4231-83/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-5
The provisions of Article 1 amending Article 703-4, Article 703-5-2, paragraph (1) and Article 706-2, paragraph (1) of the Local Tax Act, the provisions amending Articles 35-6 through 38-3 of the Supplementary Provisions of that Act, and the provisions of Articles 10 and 15 of the Supplementary Provisions: April 1, 2013;
machine translation, not official
**六** 第一条中地方税法第二十三条第一項第四号の改正規定（「第四十二条の四」の下に「、第四十二条の十一（同条第一項、第六項及び第七項を除く。）」を加える部分に限る。）、同項第四号の三の改正規定（「（租税特別措置法第六十八条の九」の下に「及び第六十八条の十五」を加える部分及び「及び租税特別措置法第六十八条の九」を「並びに租税特別措置法第六十八条の九、第六十八条の十五及び第六十八条の十五の二」に改める部分中「、第六十八条の十五」に係る部分に限る。）、同法第二百九十二条第一項第四号の改正規定（「第四十二条の四」の下に「、第四十二条の十一（同条第一項、第六項及び第七項を除く。）」を加える部分に限る。）及び同項第四号の三の改正規定（「（租税特別措置法第六十八条の九」の下に「及び第六十八条の十五」を加える部分及び「及び租税特別措置法第六十八条の九」を「並びに租税特別措置法第六十八条の九、第六十八条の十五及び第六十八条の十五の二」に改める部分中「、第六十八条の十五」に係る部分に限る。） 総合特別区域法（平成二十三年法律第八十一号）の施行の日
suppl-4231-83/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-6
The provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part adding ", Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article)" after "Article 42-4"), the provisions amending item (iv)-3 of that paragraph (limited to the part adding "and Article 68-15" after "(Article 68-9 of the Act on Special Measures Concerning Taxation" and, in the part replacing "and Article 68-9 of the Act on Special Measures Concerning Taxation" with "and Article 68-9, Article 68-15 and Article 68-15-2 of the Act on Special Measures Concerning Taxation", the part relating to ", Article 68-15"), the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part adding ", Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article)" after "Article 42-4"), and the provisions amending item (iv)-3 of that paragraph (limited to the part adding "and Article 68-15" after "(Article 68-9 of the Act on Special Measures Concerning Taxation" and, in the part replacing "and Article 68-9 of the Act on Special Measures Concerning Taxation" with "and Article 68-9, Article 68-15 and Article 68-15-2 of the Act on Special Measures Concerning Taxation", the part relating to ", Article 68-15"): the date of enforcement of the Act on Comprehensive Special Zones (Act No. 81 of 2011);
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**七** 略
suppl-4231-83/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-7
Omitted
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**八** 第一条中地方税法附則第十五条第四十四項の改正規定（「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分及び同項を同条第三十三項とする部分を除く。）及び附則第七条第二十八項の規定 電気通信基盤充実臨時措置法の一部を改正する法律（平成二十三年法律第五十九号）の施行の日
suppl-4231-83/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-8
The provisions of Article 1 amending Article 15, paragraph (44) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "June 30, 2011" with "March 31, 2013" and the part renumbering that paragraph as paragraph (33) of that Article) and the provisions of Article 7, paragraph (28) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Enhancing Telecommunications Infrastructure (Act No. 59 of 2011);
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**九** 第一条中地方税法附則第十一条第十一項の改正規定（「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分及び同項を同条第七項とする部分を除く。）及び同法附則第十五条第三十一項の改正規定（「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分及び同項を同条第二十三項とする部分を除く。）並びに附則第四条第四項、第七条第二十三項及び第九条第九項の規定 都市再生特別措置法の一部を改正する法律（平成二十三年法律第二十四号）の施行の日
suppl-4231-83/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-9
The provisions of Article 1 amending Article 11, paragraph (11) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "June 30, 2011" with "March 31, 2013" and the part renumbering that paragraph as paragraph (7) of that Article) and the provisions amending Article 15, paragraph (31) of the Supplementary Provisions of that Act (excluding the part replacing "June 30, 2011" with "March 31, 2013" and the part renumbering that paragraph as paragraph (23) of that Article), and the provisions of Article 4, paragraph (4), Article 7, paragraph (23) and Article 9, paragraph (9) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction (Act No. 24 of 2011);
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**十** 第一条中地方税法附則第十一条に三項を加える改正規定（同条第十六項に係る部分に限る。）、同法附則第十一条の四に一項を加える改正規定及び同法附則第十五条の八第四項の改正規定（「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）並びに附則第七条第三十項の規定 高齢者の居住の安定確保に関する法律等の一部を改正する法律（平成二十三年法律第三十二号）の施行の日
suppl-4231-83/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-10
The provisions of Article 1 adding three paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraph (16) of that Article), the provisions adding one paragraph to Article 11-4 of the Supplementary Provisions of that Act, and the provisions amending Article 15-8, paragraph (4) of the Supplementary Provisions of that Act (excluding the part replacing "June 30, 2011" with "March 31, 2013"), and the provisions of Article 7, paragraph (30) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing, etc. (Act No. 32 of 2011);
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**十一** 第一条中地方税法第七十三条の四第一項第四号の四、第三百四十八条第二項第十号の四、第五百八十六条第二項第四号の五及び第七百一条の三十四第三項第十号の四の改正規定並びに附則第十六条の規定 障がい者制度改革推進本部等における検討を踏まえて障害保健福祉施策を見直すまでの間において障害者等の地域生活を支援するための関係法律の整備に関する法律（平成二十二年法律第七十一号）附則第一条第三号に掲げる規定の施行の日
suppl-4231-83/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-11
The provisions of Article 1 amending Article 73-4, paragraph (1), item (iv)-4, Article 348, paragraph (2), item (x)-4, Article 586, paragraph (2), item (iv)-5 and Article 701-34, paragraph (3), item (x)-4 of the Local Tax Act, and the provisions of Article 16 of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Development of Related Acts to Support Community Life of Persons with Disabilities, etc., Pending Review of Policies on Health and Welfare for Persons with Disabilities in Light of Deliberations at the Headquarters for the Promotion of Reform of Systems for Persons with Disabilities, etc. (Act No. 71 of 2010);
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**十二** 第一条中地方税法附則第十五条第三十五項の改正規定（「指定特定重要港湾」を「指定港湾」に改める部分、「平成二十三年六月三十日」を「平成二十六年三月三十一日」に改める部分及び同項を同条第二十六項とする部分を除く。）及び同条に二項を加える改正規定（同条第三十七項に係る部分に限る。）並びに附則第七条第二十五項及び第九条第十項の規定 港湾法及び特定外貿埠頭の管理運営に関する法律の一部を改正する法律（平成二十三年法律第九号）附則第一条第二号に掲げる規定の施行の日
suppl-4231-83/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-12
The provisions of Article 1 amending Article 15, paragraph (35) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "designated specified important port" with "designated port", the part replacing "June 30, 2011" with "March 31, 2014", and the part renumbering that paragraph as paragraph (26) of that Article) and the provisions adding two paragraphs to that Article (limited to the part relating to paragraph (37) of that Article), and the provisions of Article 7, paragraph (25) and Article 9, paragraph (10) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act and the Act on Management and Operation of Specific International Piers (Act No. 9 of 2011).
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### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-4231-83/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2
**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。）第三十七条の二第一項及び第二項、附則第五条の五第一項並びに附則第五条の六第一項の規定は、道府県民税の所得割の納税義務者が平成二十三年一月一日以後に支出する新法第三十七条の二第一項各号に掲げる寄附金について適用する。
suppl-4231-83/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-1
The provisions of Article 37-2, paragraphs (1) and (2) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") and Article 5-5, paragraph (1) and Article 5-6, paragraph (1) of the Supplementary Provisions of the New Act apply to donations listed in the items of Article 37-2, paragraph (1) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays on or after January 1, 2011.
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**第二項** 新法第三十七条の二第三項の規定による申出をしようとする者は、平成二十四年一月一日前においても、同項の例により、その申出をすることができる。
suppl-4231-83/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-2
A person who intends to make the application under Article 37-2, paragraph (3) of the New Act may make that application in accordance with the rules of that paragraph even before January 1, 2012.
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**第三項** 新法第四十五条の二第一項及び第五項の規定は、平成二十四年度以後の年度分の個人の道府県民税について適用し、平成二十三年度分までの個人の道府県民税については、なお従前の例による。
suppl-4231-83/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-3
The provisions of Article 45-2, paragraphs (1) and (5) of the New Act apply to individual prefectural inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2011.
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**第四項** 新法附則第六条第一項及び第二項の規定は、平成二十五年度以後の年度分の個人の道府県民税について適用し、第一条の規定による改正前の地方税法（以下「旧法」という。）附則第六条第一項に規定する免税対象飼育牛に係る所得に係る平成二十四年度分までの個人の道府県民税については、なお従前の例による。
suppl-4231-83/art-2/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-4
The provisions of Article 6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2012 on income relating to tax-exempt raised cattle prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act").
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**第五項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税及び施行日以後に開始する連結事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4231-83/art-2/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-5
Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新法第二十三条第一項第四号（租税特別措置法（昭和三十二年法律第二十六号）第四十二条の十二の規定に係る部分に限る。）及び第四号の三（租税特別措置法第六十八条の十五の二の規定に係る部分に限る。）並びに新法附則第八条第五項（新法第二十三条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二十三条第一項第四号の三の規定に係る部分に限る。）の規定は、平成二十三年四月一日以後に開始する事業年度（施行日前に終了した事業年度を除く。）分の法人の道府県民税及び同年四月一日以後に開始する連結事業年度（施行日前に終了した連結事業年度を除く。）分の法人の道府県民税について適用し、同年四月一日前に開始した事業年度（同日以後に開始し、施行日前に終了した事業年度を含む。）分の法人の道府県民税及び同年四月一日前に開始した連結事業年度（同日以後に開始し、施行日前に終了した連結事業年度を含む。）分の法人の道府県民税については、なお従前の例による。
suppl-4231-83/art-2/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-6
The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-2 of the Act on Special Measures Concerning Taxation), and Article 8, paragraph (5) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act), apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2011 (excluding business years that ended before the Effective Date) and corporate prefectural inhabitant tax for consolidated business years beginning on or after April 1, 2011 (excluding consolidated business years that ended before the Effective Date), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before April 1, 2011 (including business years that began on or after that date and ended before the Effective Date) and corporate prefectural inhabitant tax for consolidated business years that began before April 1, 2011 (including consolidated business years that began on or after that date and ended before the Effective Date).
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**第七項** 施行日から附則第一条第六号に定める日の前日までの間における新法附則第八条第三項（新法第二十三条第一項第四号の三の規定に係る部分に限る。）、第五項（新法第二十三条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二十三条第一項第四号の三の規定に係る部分に限る。）の規定の適用については、新法附則第八条第三項中「並びに租税特別措置法第六十八条の九、」とあるのは「並びに租税特別措置法第六十八条の九及び」と、「並びに租税特別措置法」」とあるのは「及び租税特別措置法」」と、同条第五項中「、第四十二条の十一（同条第一項、第六項及び第七項を除く。）及び第四十二条の十二」とあるのは「及び第四十二条の十二の規定」と、「及び第四十二条の十一（同条第一項、第六項及び第七項を除く。）」とあるのは「の規定」と、同条第六項中「、第六十八条の十五及び第六十八条の十五の二」とあるのは「並びに租税特別措置法第六十八条の九及び第六十八条の十五の二」と、「及び第六十八条の十五」とあるのは「及び租税特別措置法第六十八条の九」とする。
suppl-4231-83/art-2/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-7
For the application of Article 8, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act), paragraph (5) of that Article (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act) during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, in Article 8, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "and Article 68-9 of the Act on Special Measures Concerning Taxation," is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation and", the word "並びに" (and, joining larger groups) in the phrase "and the Act on Special Measures Concerning Taxation" followed by a closing quotation mark is deemed to be replaced with "及び" (and, joining smaller groups), in paragraph (5) of that Article, the phrase ", Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article) and Article 42-12" is deemed to be replaced with "and the provisions of Article 42-12", and the phrase "and Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article)" is deemed to be replaced with "the provisions", and in paragraph (6) of that Article, the phrase ", Article 68-15 and Article 68-15-2" is deemed to be replaced with "and Article 68-9 and Article 68-15-2 of the Act on Special Measures Concerning Taxation", and the phrase "and Article 68-15" is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation".
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**第八項** 新法附則第四十一条第四項の規定（同項に規定する移行一般社団法人等に関する部分に限る。）は、施行日以後に同項の登記をする同項に規定する移行一般社団法人等について適用する。
suppl-4231-83/art-2/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-8
The provisions of Article 41, paragraph (4) of the Supplementary Provisions of the New Act (limited to the part relating to the transitioned general incorporated associations, etc. prescribed in that paragraph) apply to transitioned general incorporated associations, etc. prescribed in that paragraph that effect the registration under that paragraph on or after the Effective Date.
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### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4231-83/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-3
**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については、なお従前の例による。
suppl-4231-83/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-3/par-1
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 with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第七十二条の二十四の二の規定は、施行日の翌日以後に開始する事業年度に係る法人の事業税について適用し、同日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-4231-83/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-3/par-2
The provisions of Article 72-24-2 of the New Act apply to corporate enterprise tax for business years beginning on or after the day following the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that day.
machine translation, not official
**第三項** 新法第七十二条の二十六の規定は、平成二十三年四月一日以後に開始する事業年度に係る法人の事業税について適用し、同日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-4231-83/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-3/par-3
The provisions of Article 72-26 of the New Act apply to corporate enterprise tax for business years beginning on or after April 1, 2011, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
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### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-4231-83/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4
**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、施行日の翌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、同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。
suppl-4231-83/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-1
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 acquisitions of real property on or after the day following the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before that day.
machine translation, not official
**第二項** 旧法第七十三条の十四第十一項の規定は、同項に規定する貸付け（当該貸付けの申込みの受理が施行日前であるものに限る。）に係る不動産の取得が平成二十五年三月三十一日までに行われたときに限り、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、なおその効力を有する。
suppl-4231-83/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-2
The provisions of Article 73-14, paragraph (11) of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of real property relating to a loan prescribed in that paragraph (limited to a loan for which the application was accepted before the Effective Date), only where that acquisition of real property is made by March 31, 2013.
machine translation, not official
**第三項** 旧法附則第十一条第五項の規定は、同項に規定する家屋の取得が施行日から平成二十五年三月三十一日までの間に行われたときに限り、当該家屋の取得に対して課すべき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、同項中「平成二十三年六月三十日」とあるのは、「平成二十五年三月三十一日」とする。
suppl-4231-83/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-3
The provisions of Article 11, paragraph (5) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of houses prescribed in that paragraph, only where that acquisition of houses is made during the period from the Effective Date to March 31, 2013. In this case, the phrase "June 30, 2011" in that paragraph is deemed to be replaced with "March 31, 2013".
machine translation, not official
**第四項** 附則第一条第九号に掲げる規定による改正後の地方税法附則第十一条第七項の規定は、同号に掲げる規定の施行の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、同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。
suppl-4231-83/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-4
The provisions of Article 11, paragraph (7) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (ix) of the Supplementary Provisions apply to real property acquisition tax to be imposed on acquisitions of real property on or after the date of enforcement of the provisions listed in that item, and the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before that date.
machine translation, not official
**第五項** 施行日以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若しくは資産の譲渡を受けた同表の下欄に掲げる者又は当該計画（同表第二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若しくは資産の譲渡を受けた者が同項に規定する不動産を施行日の翌日以後に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。
suppl-4231-83/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-5
If a person listed in the right-hand column of the table in Article 11-4, paragraph (5) of the Supplementary Provisions of the Former Act who received a transfer of business or a transfer of assets in accordance with a plan listed in the left-hand column of that table for which the finding listed in the middle column of that table was made on or before the Effective Date, or a person who received a transfer of business or a transfer of assets 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 (ii) of that table), acquires the real property prescribed in that paragraph on or after the day following the Effective Date, the provisions then in force continue to govern real property acquisition tax to be imposed on the acquisition of that real property.
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### 第五条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
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suppl-4231-83/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-5
**第一項** 新法附則第十二条の二の二第一項の規定は、施行日の翌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、同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。
suppl-4231-83/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-5/par-1
The provisions of Article 12-2-2, paragraph (1) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the day following the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on acquisitions of motor vehicles before that day.
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### 第六条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4231-83/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6
**第一項** 新法第三百十四条の七第一項及び第二項、附則第五条の五第二項並びに附則第五条の六第二項の規定は、市町村民税の所得割の納税義務者が平成二十三年一月一日以後に支出する新法第三百十四条の七第一項各号に掲げる寄附金について適用する。
suppl-4231-83/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-1
The provisions of Article 314-7, paragraphs (1) and (2) of the New Act and Article 5-5, paragraph (2) and Article 5-6, paragraph (2) of the Supplementary Provisions of the New Act apply to donations listed in the items of Article 314-7, paragraph (1) of the New Act that a person liable for the income levy of municipal inhabitant tax pays on or after January 1, 2011.
machine translation, not official
**第二項** 新法第三百十四条の七第三項の規定による申出をしようとする者は、平成二十四年一月一日前においても、同項の例により、その申出をすることができる。
suppl-4231-83/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-2
A person who intends to make the application under Article 314-7, paragraph (3) of the New Act may make that application in accordance with the rules of that paragraph even before January 1, 2012.
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**第三項** 新法第三百十七条の二第一項及び第五項の規定は、平成二十四年度以後の年度分の個人の市町村民税について適用し、平成二十三年度分までの個人の市町村民税については、なお従前の例による。
suppl-4231-83/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-3
The provisions of Article 317-2, paragraphs (1) and (5) of the New Act apply to individual municipal inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2011.
machine translation, not official
**第四項** 新法附則第六条第四項及び第五項の規定は、平成二十五年度以後の年度分の個人の市町村民税について適用し、旧法附則第六条第四項に規定する免税対象飼育牛に係る所得に係る平成二十四年度分までの個人の市町村民税については、なお従前の例による。
suppl-4231-83/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-4
The provisions of Article 6, paragraphs (4) and (5) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2012 on income relating to tax-exempt raised cattle prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the Former Act.
machine translation, not official
**第五項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税及び施行日以後に開始する連結事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税及び施行日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。
suppl-4231-83/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-5
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 新法第二百九十二条第一項第四号（租税特別措置法第四十二条の十二の規定に係る部分に限る。）及び第四号の三（租税特別措置法第六十八条の十五の二の規定に係る部分に限る。）並びに新法附則第八条第五項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定は、平成二十三年四月一日以後に開始する事業年度（施行日前に終了した事業年度を除く。）分の法人の市町村民税及び同年四月一日以後に開始する連結事業年度（施行日前に終了した連結事業年度を除く。）分の法人の市町村民税について適用し、同年四月一日前に開始した事業年度（同日以後に開始し、施行日前に終了した事業年度を含む。）分の法人の市町村民税及び同年四月一日前に開始した連結事業年度（同日以後に開始し、施行日前に終了した連結事業年度を含む。）分の法人の市町村民税については、なお従前の例による。
suppl-4231-83/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-6
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-2 of the Act on Special Measures Concerning Taxation), and Article 8, paragraph (5) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), apply to corporate municipal inhabitant tax for business years beginning on or after April 1, 2011 (excluding business years that ended before the Effective Date) and corporate municipal inhabitant tax for consolidated business years beginning on or after April 1, 2011 (excluding consolidated business years that ended before the Effective Date), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before April 1, 2011 (including business years that began on or after that date and ended before the Effective Date) and corporate municipal inhabitant tax for consolidated business years that began before April 1, 2011 (including consolidated business years that began on or after that date and ended before the Effective Date).
machine translation, not official
**第七項** 施行日から附則第一条第六号に定める日の前日までの間における新法附則第八条第三項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）、第五項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定の適用については、新法附則第八条第三項中「並びに租税特別措置法第六十八条の九、」とあるのは「並びに租税特別措置法第六十八条の九及び」と、「並びに租税特別措置法」」とあるのは「及び租税特別措置法」」と、同条第五項中「、第四十二条の十一（同条第一項、第六項及び第七項を除く。）及び第四十二条の十二」とあるのは「及び第四十二条の十二の規定」と、「及び第四十二条の十一（同条第一項、第六項及び第七項を除く。）」とあるのは「の規定」と、同条第六項中「、第六十八条の十五及び第六十八条の十五の二」とあるのは「並びに租税特別措置法第六十八条の九及び第六十八条の十五の二」と、「及び第六十八条の十五」とあるのは「及び租税特別措置法第六十八条の九」とする。
suppl-4231-83/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-7
For the application of Article 8, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), paragraph (5) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act) during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, in Article 8, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "and Article 68-9 of the Act on Special Measures Concerning Taxation," is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation and", the word "並びに" (and, joining larger groups) in the phrase "and the Act on Special Measures Concerning Taxation" followed by a closing quotation mark is deemed to be replaced with "及び" (and, joining smaller groups), in paragraph (5) of that Article, the phrase ", Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article) and Article 42-12" is deemed to be replaced with "and the provisions of Article 42-12", and the phrase "and Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article)" is deemed to be replaced with "the provisions", and in paragraph (6) of that Article, the phrase ", Article 68-15 and Article 68-15-2" is deemed to be replaced with "and Article 68-9 and Article 68-15-2 of the Act on Special Measures Concerning Taxation", and the phrase "and Article 68-15" is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation".
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### 第七条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4231-83/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7
**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、平成二十三年度以後の年度分の固定資産税について適用し、平成二十二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。
suppl-4231-83/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-1
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 2011 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2010.
machine translation, not official
**第二項** 施行日以前に取得された旧法第三百四十九条の三第十八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。
suppl-4231-83/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-2
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (18) of the Former Act that were acquired on or before the Effective Date.
machine translation, not official
**第三項** 施行日以前に取得された旧法第三百四十九条の三第二十三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。
suppl-4231-83/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-3
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (23) of the Former Act that were acquired on or before the Effective Date.
machine translation, not official
**第四項** 旧法第三百四十九条の三第二十七項に規定する土地に対して課する平成二十三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。
suppl-4231-83/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-4
The provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011 imposed on land prescribed in Article 349-3, paragraph (27) of the Former Act.
machine translation, not official
**第五項** 施行日以前に取得された旧法第三百四十九条の三第三十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。
suppl-4231-83/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-5
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (30) of the Former Act that were acquired on or before the Effective Date.
machine translation, not official
**第六項** 施行日以前に取得された旧法第三百四十九条の三第三十一項に規定する事務所及び倉庫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。
suppl-4231-83/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-6
The provisions then in force continue to govern fixed assets tax imposed on offices and warehouses prescribed in Article 349-3, paragraph (31) of the Former Act that were acquired on or before the Effective Date.
machine translation, not official
**第七項** 旧法第三百四十九条の三第三十二項に規定する固定資産のうち土地に対して課する平成二十三年度分までの固定資産税並びに同項に規定する固定資産のうち施行日以前に取得された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。
suppl-4231-83/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-7
The provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (32) of the Former Act, and fixed assets tax imposed on houses and depreciable assets among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date.
machine translation, not official
**第八項** 旧法第三百四十九条の三第三十三項に規定する固定資産のうち土地に対して課する平成二十三年度分までの固定資産税並びに同項に規定する固定資産のうち施行日以前に取得された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。
suppl-4231-83/art-7/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-8
The provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (33) of the Former Act, and fixed assets tax imposed on houses and depreciable assets among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date.
machine translation, not official
**第九項** 平成二十一年四月一日から施行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一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。
suppl-4231-83/art-7/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-9
The provisions then in force continue to govern fixed assets tax imposed on specified warehouses, ancillary machinery and equipment and specified sheds prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from April 1, 2009 to the Effective Date.
machine translation, not official
**第十項** 旧法附則第十五条第五項に規定する路外駐車場の用に供する家屋で平成十九年四月一日から施行日までの間に設置されたもの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。
suppl-4231-83/art-7/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-10
The provisions then in force continue to govern fixed assets tax imposed on houses used as off-street parking facilities prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2007 to the Effective Date.
machine translation, not official
**第十一項** 平成十七年四月一日から施行日までの間に新設された旧法附則第十五条第六項に規定する特定緑化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。
suppl-4231-83/art-7/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-11
The provisions then in force continue to govern fixed assets tax imposed on specified greening facilities prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2005 to the Effective Date.
machine translation, not official
**第十二項** 平成十八年四月一日から施行日までの間に取得された旧法附則第十五条第七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。
suppl-4231-83/art-7/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-12
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to the Effective Date.
machine translation, not official
**第十三項** 平成二年一月二日から施行日までの間に取得された旧法附則第十五条第八項に規定する家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。
suppl-4231-83/art-7/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-13
The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1990 to the Effective Date.
machine translation, not official
**第十四項** 平成二十一年四月一日から施行日までの間に新設された旧法附則第十五条第十四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。
suppl-4231-83/art-7/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-14
The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2009 to the Effective Date.
machine translation, not official
**第十五項** 平成二十二年四月一日から施行日までの間に新設された旧法附則第十五条第十五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。
suppl-4231-83/art-7/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-15
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that was newly established during the period from April 1, 2010 to the Effective Date.
machine translation, not official
**第十六項** 平成二十二年四月一日から施行日までの間に新設された旧法附則第十五条第十六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。
suppl-4231-83/art-7/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-16
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that was newly established during the period from April 1, 2010 to the Effective Date.
machine translation, not official
**第十七項** 旧法附則第十五条第十八項各号に掲げ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。
suppl-4231-83/art-7/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-17
The provisions then in force continue to govern fixed assets tax imposed on the houses and depreciable assets listed in the items of Article 15, paragraph (18) of the Supplementary Provisions of the Former Act.
machine translation, not official
**第十八項** 平成十五年四月一日から施行日までの間に新たに取得された旧法附則第十五条第十九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。
suppl-4231-83/art-7/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-18
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2003 to the Effective Date.
machine translation, not official
**第十九項** 平成二十一年四月一日から施行日の前日までの間に取得された旧法附則第十五条第二十四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。
suppl-4231-83/art-7/par-19 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-19
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2009 to the day before the Effective Date.
machine translation, not official
**第二十項** 高齢者、障害者等の移動等の円滑化の促進に関する法律（平成十八年法律第九十一号）の施行の日から施行日までの間に取得された旧法附則第十五条第二十六項に規定する停車場建物等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。
suppl-4231-83/art-7/par-20 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-20
The provisions then in force continue to govern fixed assets tax imposed on station buildings, etc. prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (Act No. 91 of 2006) to the Effective Date.
machine translation, not official
**第二十一項** 平成十二年四月一日から施行日までの間に取得された旧法附則第十五条第二十七項に規定する車両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。
suppl-4231-83/art-7/par-21 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-21
The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2000 to the Effective Date.
machine translation, not official
**第二十二項** 平成十七年四月一日から施行日までの間に新たに製造された旧法附則第十五条第二十九項に規定する車両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。
suppl-4231-83/art-7/par-22 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-22
The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly manufactured during the period from April 1, 2005 to the Effective Date.
machine translation, not official
**第二十三項** 平成十五年四月一日から附則第一条第九号に定める日の前日までの間に新たに取得された同号に掲げる規定による改正前の地方税法附則第十五条第三十一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。
suppl-4231-83/art-7/par-23 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-23
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (ix) of the Supplementary Provisions that were newly acquired during the period from April 1, 2003 to the day before the date specified in that item.
machine translation, not official
**第二十四項** 平成二十一年四月一日から施行日までの間に設置された旧法附則第十五条第三十二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。
suppl-4231-83/art-7/par-24 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-24
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that was installed during the period from April 1, 2009 to the Effective Date.
machine translation, not official
**第二十五項** 港湾の活性化のための港湾法等の一部を改正する法律（平成十七年法律第四十五号）の施行の日から附則第一条第十二号に定める日の前日までの間に取得された同号に掲げる規定による改正前の地方税法附則第十五条第三十五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。
suppl-4231-83/art-7/par-25 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-25
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (xii) of the Supplementary Provisions that were acquired during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports (Act No. 45 of 2005) to the day before the date specified in that item.
machine translation, not official
**第二十六項** 平成二十二年四月一日から施行日までの間に新設された旧法附則第十五条第三十七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。
suppl-4231-83/art-7/par-26 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-26 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-26
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that was newly established during the period from April 1, 2010 to the Effective Date.
machine translation, not official
**第二十七項** 平成十九年四月一日から施行日までの間に新たに取得された旧法附則第十五条第三十九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。
suppl-4231-83/art-7/par-27 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-27 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-27
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2007 to the Effective Date.
machine translation, not official
**第二十八項** 平成二十一年四月一日から附則第一条第八号に定める日の前日までの間に新たに取得された同号に掲げる規定による改正前の地方税法附則第十五条第四十四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。
suppl-4231-83/art-7/par-28 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-28
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (viii) of the Supplementary Provisions that was newly acquired during the period from April 1, 2009 to the day before the date specified in that item.
machine translation, not official
**第二十九項** 平成十一年四月一日から施行日までの間に新築された旧法附則第十五条の八第三項に規定する家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。
suppl-4231-83/art-7/par-29 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-29 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-29
The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 15-8, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 1999 to the Effective Date.
machine translation, not official
**第三十項** 高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）の施行の日から附則第一条第十号に定める日の前日までの間に新築された同号に掲げる規定による改正前の地方税法附則第十五条の八第四項に規定する高齢者向け優良賃貸住宅であ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。
suppl-4231-83/art-7/par-30 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-30
The provisions then in force continue to govern fixed assets tax imposed on rental houses that are high-quality rental housing for elderly persons prescribed in Article 15-8, paragraph (4) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (x) of the Supplementary Provisions that were newly constructed during the period from the date of enforcement of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) to the day before the date specified in that item.
machine translation, not official
**第三十一項** 平成十六年十月二十三日から施行日までの間に取得され、又は改築された旧法附則第十六条の二第三項に規定する家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。
suppl-4231-83/art-7/par-31 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-31 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-31
The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from October 23, 2004 to the Effective Date.
machine translation, not official
**第三十二項** 平成十九年三月二十五日から施行日までの間に取得され、又は改築された旧法附則第十六条の二第四項に規定する家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。
suppl-4231-83/art-7/par-32 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-32 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-32
The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from March 25, 2007 to the Effective Date.
machine translation, not official
**第三十三項** 平成十九年三月二十五日から施行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五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。
suppl-4231-83/art-7/par-33 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-33 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-33
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (5) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from March 25, 2007 to the Effective Date.
machine translation, not official
**第三十四項** 平成十九年七月十六日から施行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七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。
suppl-4231-83/art-7/par-34 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-34 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-34
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (7) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from July 16, 2007 to the Effective Date.
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### 第八条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-4231-83/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-8
**第一項** 旧法第七百一条の四十一第二項に規定する事業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。
suppl-4231-83/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-8/par-1
The provisions then in force continue to govern business office tax imposed on the business prescribed in Article 701-41, paragraph (2) of the Former Act.
machine translation, not official
**第二項** 旧法附則第三十三条第五項に規定する事業（同項に規定する計画の公表の日から施行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については、なお従前の例による。
suppl-4231-83/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-8/par-2
The provisions then in force continue to govern business office tax imposed on the business prescribed in Article 33, paragraph (5) 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 plan prescribed in that paragraph to the Effective Date).
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### 第九条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
caption: machine translation, not official
suppl-4231-83/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9
**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、平成二十三年度以後の年度分の都市計画税について適用し、平成二十二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。
suppl-4231-83/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-1
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal year 2011 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2010.
machine translation, not official
**第二項** 施行日以前に取得された旧法第三百四十九条の三第二十三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。
suppl-4231-83/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-2
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 349-3, paragraph (23) of the Former Act that were acquired on or before the Effective Date.
machine translation, not official
**第三項** 旧法第三百四十九条の三第二十七項に規定する土地に対して課する平成二十三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。
suppl-4231-83/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-3
The provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land prescribed in Article 349-3, paragraph (27) of the Former Act.
machine translation, not official
**第四項** 施行日以前に取得された旧法第三百四十九条の三第三十一項に規定する事務所及び倉庫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。
suppl-4231-83/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-4
The provisions then in force continue to govern city planning tax imposed on offices and warehouses prescribed in Article 349-3, paragraph (31) of the Former Act that were acquired on or before the Effective Date.
machine translation, not official
**第五項** 旧法第三百四十九条の三第三十二項に規定する固定資産のうち土地に対して課する平成二十三年度分までの都市計画税及び同項に規定する固定資産のうち施行日以前に取得された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。
suppl-4231-83/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-5
The provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (32) of the Former Act, and city planning tax imposed on houses among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date.
machine translation, not official
**第六項** 旧法第三百四十九条の三第三十三項に規定する固定資産のうち土地に対して課する平成二十三年度分までの都市計画税及び同項に規定する固定資産のうち施行日以前に取得された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。
suppl-4231-83/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-6
The provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (33) of the Former Act, and city planning tax imposed on houses among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date.
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**第七項** 平成二十一年四月一日から施行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一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。
suppl-4231-83/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-7
The provisions then in force continue to govern city planning tax imposed on specified warehouses and specified sheds prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from April 1, 2009 to the Effective Date.
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**第八項** 高齢者、障害者等の移動等の円滑化の促進に関する法律の施行の日から施行日までの間に取得された旧法附則第十五条第二十六項に規定する停車場建物等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。
suppl-4231-83/art-9/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-8
The provisions then in force continue to govern city planning tax imposed on station buildings, etc. prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. to the Effective Date.
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**第九項** 平成十五年四月一日から附則第一条第九号に定める日の前日までの間に新たに取得された同号に掲げる規定による改正前の地方税法附則第十五条第三十一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。
suppl-4231-83/art-9/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-9
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (ix) of the Supplementary Provisions that were newly acquired during the period from April 1, 2003 to the day before the date specified in that item.
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**第十項** 港湾の活性化のための港湾法等の一部を改正する法律の施行の日から附則第一条第十二号に定める日の前日までの間に取得された同号に掲げる規定による改正前の地方税法附則第十五条第三十五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。
suppl-4231-83/art-9/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-10
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (xii) of the Supplementary Provisions that were acquired during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports to the day before the date specified in that item.
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**第十一項** 平成十六年十月二十三日から施行日までの間に取得され、又は改築された旧法附則第十六条の二第三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。
suppl-4231-83/art-9/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-11
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from October 23, 2004 to the Effective Date.
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**第十二項** 平成十九年三月二十五日から施行日までの間に取得され、又は改築された旧法附則第十六条の二第四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。
suppl-4231-83/art-9/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-12
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 16-2, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from March 25, 2007 to the Effective Date.
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### 第十条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
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suppl-4231-83/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-10
**第一項** 新法の規定中国民健康保険税に関する部分は、平成二十五年度以後の年度分の国民健康保険税について適用し、平成二十四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。
suppl-4231-83/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-10/par-1
The provisions of the New Act relating to national health insurance tax apply to national health insurance tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern national health insurance tax up to and including fiscal year 2012.
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### 第十一条（地方税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc.
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suppl-4231-83/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-11
**第一項** 第二条の規定による改正後の地方税法等の一部を改正する法律附則第三条第八項の規定は、平成二十四年度以後の年度分の個人の道府県民税について適用し、平成二十三年度分までの個人の道府県民税については、なお従前の例による。
suppl-4231-83/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-11/par-1
The provisions of Article 3, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by Article 2 apply to individual prefectural inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2011.
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**第二項** 第二条の規定による改正後の地方税法等の一部を改正する法律附則第八条第六項の規定は、平成二十四年度以後の年度分の個人の市町村民税について適用し、平成二十三年度分までの個人の市町村民税については、なお従前の例による。
suppl-4231-83/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-11/par-2
The provisions of Article 8, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by Article 2 apply to individual municipal inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2011.
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### 第十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4231-83/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13
**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。以下この項において同じ。）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。
suppl-4231-83/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13/par-1
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, those provisions; the same applies hereinafter in this paragraph) 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.
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**第二項** 附則第一条第一号に掲げる規定の施行の日から平成二十三年十二月三十一日までの間における新法第四十一条第二項及び第三百二十四条第五項の規定の適用については、新法第四十一条第二項中「第三百十七条の二第一項から第五項まで」とあるのは「第三百十七条の二第一項から第四項まで」と、新法第三百二十四条第五項中「同条第七項若しくは第八項」とあるのは「同条第六項若しくは第七項」とする。
suppl-4231-83/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13/par-2
For the application of Article 41, paragraph (2) and Article 324, paragraph (5) of the New Act during the period from the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions to December 31, 2011, in Article 41, paragraph (2) of the New Act the phrase "Article 317-2, paragraphs (1) through (5)" is deemed to be replaced with "Article 317-2, paragraphs (1) through (4)", and in Article 324, paragraph (5) of the New Act the phrase "paragraph (7) or (8) of that Article" is deemed to be replaced with "paragraph (6) or (7) of that Article".
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### 第十四条（政令への委任） — Delegation to Cabinet Order
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suppl-4231-83/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-14
**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。
suppl-4231-83/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-14/par-1
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.
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---
## Cites
- suppl-4231-83/art-1/par-1/item-1: 附則第十三条第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4231-83/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13/par-2
- suppl-4231-83/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-4231-83/art-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-1
- suppl-4231-83/art-1/par-1/item-2: 第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4231-83/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-3
- suppl-4231-83/art-1/par-1/item-2: 附則第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4231-83/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-1
- suppl-4231-83/art-1/par-1/item-2: 第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4231-83/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-3
- suppl-4231-83/art-1/par-1/item-2: 附則第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4231-83/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-11
- suppl-4231-83/art-1/par-1/item-4: 次条第四項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4231-83/art-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-4
- suppl-4231-83/art-1/par-1/item-4: 附則第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4231-83/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-4
- suppl-4231-83/art-1/par-1/item-5: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4231-83/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-10
- suppl-4231-83/art-1/par-1/item-8: 附則第七条第二十八項 → 地方税法 附則第七条第二十八項 (Supplementary Provisions, Article 7, paragraph (28)), suppl-4231-83/art-7/par-28 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-28
- suppl-4231-83/art-1/par-1/item-9: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4231-83/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-4
- suppl-4231-83/art-1/par-1/item-9: 第七条第二十三項 → 地方税法 附則第七条第二十三項 (Supplementary Provisions, Article 7, paragraph (23)), suppl-4231-83/art-7/par-23 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-23
- suppl-4231-83/art-1/par-1/item-9: 第九条第九項 → 地方税法 附則第九条第九項 (Supplementary Provisions, Article 9, paragraph (9)), suppl-4231-83/art-9/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-9
- suppl-4231-83/art-1/par-1/item-10: 附則第七条第三十項 → 地方税法 附則第七条第三十項 (Supplementary Provisions, Article 7, paragraph (30)), suppl-4231-83/art-7/par-30 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-30
- suppl-4231-83/art-1/par-1/item-12: 附則第七条第二十五項 → 地方税法 附則第七条第二十五項 (Supplementary Provisions, Article 7, paragraph (25)), suppl-4231-83/art-7/par-25 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-25
- suppl-4231-83/art-1/par-1/item-12: 第九条第十項 → 地方税法 附則第九条第十項 (Supplementary Provisions, Article 9, paragraph (10)), suppl-4231-83/art-9/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-10
- suppl-4231-83/art-2/par-1: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1
- suppl-4231-83/art-2/par-1: 第二項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-11
- suppl-4231-83/art-2/par-1: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1
- suppl-4231-83/art-2/par-1: 附則第五条の六第一項 → 地方税法 附則第五条の六第一項 (Supplementary Provisions, Article 5-6, paragraph (1)), suppl-3251-226/art-5-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6/par-1
- suppl-4231-83/art-2/par-2: 新法第三十七条の二第三項 → 地方税法 第三十七条の二第十二項 (Article 37-2, paragraph (12)), art-37-2/par-12 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-12
- suppl-4231-83/art-2/par-3: 新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-4231-83/art-2/par-3: 第五項 → 地方税法 第四十五条の二第五項 (Article 45-2, paragraph (5)), art-45-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-5
- suppl-4231-83/art-2/par-4: 新法附則第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3251-226/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-1
- suppl-4231-83/art-2/par-4: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3251-226/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-2
- suppl-4231-83/art-2/par-6: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4
- suppl-4231-83/art-2/par-6: 新法附則第八条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3251-226/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-5
- suppl-4231-83/art-2/par-7: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4231-83/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-6
- suppl-4231-83/art-2/par-7: 新法附則第八条第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-3251-226/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-3
- suppl-4231-83/art-2/par-7: 第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3251-226/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-5
- suppl-4231-83/art-2/par-7: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4
- suppl-4231-83/art-2/par-8: 新法附則第四十一条第四項 → 地方税法 附則第四十一条第四項 (Supplementary Provisions, Article 41, paragraph (4)), suppl-3251-226/art-41/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-41/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-4
- suppl-4231-83/art-3/par-2: 新法第七十二条の二十四の二 → 地方税法 第七十二条の二十四の二 (Article 72-24-2), art-72-24-2 — https://japanlaw.org/ja/local-tax-act/art-72-24-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-2
- suppl-4231-83/art-3/par-3: 新法第七十二条の二十六 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/ja/local-tax-act/art-72-26 · https://japanlaw.org/l/325AC0000000226/art-72-26
- suppl-4231-83/art-4/par-4: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4231-83/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-9
- suppl-4231-83/art-4/par-4: 地方税法附則第十一条第七項 → 地方税法 附則第十一条第七項 (Supplementary Provisions, Article 11, paragraph (7)), suppl-3251-226/art-11/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-7
- suppl-4231-83/art-6/par-1: 新法第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1
- suppl-4231-83/art-6/par-1: 第二項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-11 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-11
- suppl-4231-83/art-6/par-2: 新法第三百十四条の七第三項 → 地方税法 第三百十四条の七第十二項 (Article 314-7, paragraph (12)), art-314-7/par-12 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-12 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-12
- suppl-4231-83/art-6/par-3: 新法第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-4231-83/art-6/par-3: 第五項 → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-5
- suppl-4231-83/art-6/par-4: 新法附則第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3251-226/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-4
- suppl-4231-83/art-6/par-4: 第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3251-226/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-5
- suppl-4231-83/art-6/par-6: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4
- suppl-4231-83/art-6/par-6: 新法附則第八条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3251-226/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-5
- suppl-4231-83/art-6/par-7: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4231-83/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-6
- suppl-4231-83/art-6/par-7: 新法附則第八条第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-3251-226/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-3
- suppl-4231-83/art-6/par-7: 第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3251-226/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-5
- suppl-4231-83/art-6/par-7: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4
- suppl-4231-83/art-7/par-23: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4231-83/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-9
- suppl-4231-83/art-7/par-25: 附則第一条第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4231-83/art-1/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-12
- suppl-4231-83/art-7/par-28: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4231-83/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-8
- suppl-4231-83/art-7/par-30: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4231-83/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-10
- suppl-4231-83/art-9/par-9: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4231-83/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-9
- suppl-4231-83/art-9/par-10: 附則第一条第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4231-83/art-1/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-12
- suppl-4231-83/art-13/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4231-83/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1
- suppl-4231-83/art-13/par-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4231-83/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13/par-1
- suppl-4231-83/art-13/par-2: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4231-83/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-1
- suppl-4231-83/art-13/par-2: 新法第四十一条第二項 → 地方税法 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/local-tax-act/art-41/par-4 · https://japanlaw.org/l/325AC0000000226/art-41/par-4
- suppl-4231-83/art-13/par-2: 第三百二十四条第五項 → 地方税法 第三百二十四条第五項 (Article 324, paragraph (5)), art-324/par-5 — https://japanlaw.org/ja/local-tax-act/art-324/par-5 · https://japanlaw.org/l/325AC0000000226/art-324/par-5
- suppl-4231-83/art-13/par-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-4231-83/art-13/par-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2
- suppl-4231-83/art-13/par-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3
- suppl-4231-83/art-13/par-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-4
- suppl-4231-83/art-13/par-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-5
- suppl-4231-83/art-14/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-4231-83/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-10
- suppl-4231-83/art-14/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-4231-83/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-11
- suppl-4231-83/art-14/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-4231-83/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13
- suppl-4231-83/art-14/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-4231-83/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2
- suppl-4231-83/art-14/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-4231-83/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-3
- suppl-4231-83/art-14/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-4231-83/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4
- suppl-4231-83/art-14/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-4231-83/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-5
- suppl-4231-83/art-14/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-4231-83/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6
- suppl-4231-83/art-14/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-4231-83/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7
- suppl-4231-83/art-14/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-4231-83/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-8
- suppl-4231-83/art-14/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-4231-83/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/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一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-1
- 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-4231-83/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-2
- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-4
- 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-4231-83/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-5
- 地方税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-8
- 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-9
- 地方税法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-10
- 地方税法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-12
- 地方税法 附則第二条第七項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-7
- 地方税法 附則第四条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-4/par-4
- 地方税法 附則第六条第七項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-7
- 地方税法 附則第七条第二十三項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-23
- 地方税法 附則第七条第二十五項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-25
- 地方税法 附則第七条第二十八項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-28
- 地方税法 附則第七条第三十項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-7/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-7/par-30
- 地方税法 附則第九条第九項（都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-9
- 地方税法 附則第九条第十項（都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-9/par-10
- 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-4231-83/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13/par-1
- 地方税法 附則第十三条第二項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13/par-2
- 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-14/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-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-20261027T202151-306, 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-20261027T214204-257, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-281, 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-20261027T214204-281, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-282, 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